Cost method Research Paper Example | Topics and Well Written Essays - 500 words

Cost method - Research Paper Example It is crucial for managers to comprehend the merits and demerits of the two systems to satisfy the needs of their business operations. The budget presented entails schedules that raise various concerns leading to the recommendation that the company should switch to the activity-based costing system of accounting. The first concern is the quarterly budget that in my opinion requires further subdivision to generate quarters. Mainly, cycling takes place in temperate weather conditions. Buying materials for bicycle production for the start of sales hikes demand therefore, requires the producer to incur a quarter before the demand. Another concern regards accounts that remain uncollectable. The master budget for the company is not specific it its cash budget line. It closely refers to the uncollectable receivables. Variable factors in this context emanate from economic features among them limited sponsorship and thus resulting in wrong accounts (Gazely & Lambert, 2006). From the budget, the company is setting aside a budget for 140 bikes inclusive of labour costs. It is appropriate to cut down on the level of production of extra parts in the inventory. The viability of any business can be measured by how the company effectively utilizes its resources while plummeting unnecessary costs hence Competition Bikes Inc. should strive to avert extra discretionary costs. The method of distributing manufacturing overhead by activity-based costing (ABC) to products is efficient compared to the traditional method of costing. Precisely, activity-based costing assigns the right percentage of resources to particular products. While monitoring and allocating organizational costs to products and objects, activity-based costing remains a more sophisticated and logical method as opposed to the traditional costing system (Bragg, 2001). It is possible to distribute

Product market cyclicality exerts a powerful influence on a car Essay

Product market cyclicality exerts a powerful influence on a car assemblers sales, value added, cash flow and profit performance - Essay Example Not only this it also contains automobile machinery and vehicle-care products, accessories, environment friendly and safety tools, garage and repair equipment, sample and colorant, grease & lubricants, machines deal with gasoline, wheels, and much more. Travelling and transportation of goods farther and faster than before are made possible only by automobile. It has unbolted wide scope and market for commerce and trade. The automobile industry directly influences the economies and wealth of many countries around the world. The manufacture of automobile uses great quantities of iron, steel, aluminum, and natural rubber. Moreover several other industries such as energy, security, assurance, roadway design and civil productions support the automobile industry. All these industries are cyclical businesses. The business environment is improving nowadays. As requirement increases, revenues go up and similarly with this, the companies come across it worth their time and money to practice capacity building plans. The Product market is one in which products are sold to companies instead of to customers. The product market comprises of items like raw materials, machines, and tools and is concerned with acquisition by company for their own use which may consecutively be used to produce items for the customer market. Cyclical is something that happens periodically, i.e. on a regular basis. Cyclicality is a very common frequent subject matter in the field of investment. Cyclicality is something that many small business owners may face. Stocks cyclicality generally means that stocks follow the common macroeconomic circumstances. A cyclical stock is one that characteristically implements fine when the economy is excellent and performs badly when the economy is fragile. Cyclicality is defined in a dictionary as â€Å"of or denoting a business or stock whose income, value, or earnings fluctuate widely according to variations in the economy or the cycle of the seasons† So far small business holders can only take action in order to reduce cyclicality and strengthen their income streams. A business can be moved into black by becoming creative, flexible, and open to new challenges. A business holder can take charge and make sure her firm's success by presenting new services, promoting skillfully, o r practicing new personal speculations. The automobile industry is a powerfully cyclical industry. For the macro-economy, its performance is frequently a lead indicator. It is very perceptive to causes, for instance product raw material input pricing (metals, plastic, glass etc), interest rates (most sales are economized, and the automobile businesses has high operational resources requirements), energy pricing, etc. As the industry goes down, the value-chain also goes downward with it. The automotive market is extremely cyclical. It depends on customer expenditures mainly and to a certain extent on purchaser sales inducements. The consumer demand for automobiles and automotive production is unfavorably affected by economic factors, for instance rising fuel costs. This could also adversely influence our overall sales and overall revenues. If automotive sales and production is declined; it would cause a possible decline in sales to vehicle manufacturers, and the result of this situat ion is a decline in results of operations and economic condition and hence in business. In the past, due to modification in common financial conditions and customer inclination, the automotive industry has been illustrated by periodic

Domestic Violence Amd Women :: Violence Against Women Essays

Domestic violence is a terrible problem that we all must face, not only the people who are victims. We need to stop this before the problem develops into anything bigger than it already is. The battered woman, it has been said, lives in a world of terror and her home is her prison (Berger, 1990, pg. 35). For many hundreds of years people weren't worried about domestic violence. In fact, a popular family journal, the Journal of Marriage and Family, did not include a single article on domestic from 1932 to 1969 (Berger, 1990, pg. 27). Suddenly, more women came out and told of the abuse they had once suffered. Researchers report that 1.8-2.9 million women are battered yearly. Not only do the victims suffer physical pain, but they also have to deal with emotional and psychological pain. The victim may have to face reoccurring nightmares, and may never want to trust another man. Much too frequently, the victim blames themselves. The typical response of an abused/battered woman is, "I provoked him . . . I was being a bad wife, mother, and housekeeper," (Peled, 1995, pg. 141). The very sad part about the violence, beside the physical and emotional stress, is that most likely they know the offender or abuser. So, why, why would a person who is loved, want to abuse their spouse or girlfriend? One of the key responses . . . Jealousy. The husband may become very suspicious, afraid of losing his wife. The abuser sees his wife or girlfriend as a possession. The only way, they think, to relieve this built up anger is aggression. To improve their self-esteem, they abuse the victim physically, emotionally, and sometimes, sexually. Another key factor in wife abuse is alcohol. When the man is stressed, he turns to alcohol to relieve it. Little does he know, that the alcohol makes him more irritable. "He started really drinking excessively and that is when the abuse started. He had been drinking . . . I sat down to read the paper and he wanted his supper . . . he kicked the cat to the ceiling . . . he started slapping my face with both hands," (Berger, 1990, pg. 42). Research shows that men who abuse their wives, often saw their own mother abused. Do to witnessing this, the children of battered families usually grow up to have low self-esteem and believe that hitting is right.

India: the Unfortunate Correlation Between Poverty and Environmental Issues

India: The Unfortunate Correlation Between Poverty and Environmental Issues India makes up 2. 4 percent of the world’s land, while supporting an increasing 18 percent of the world population (D. Nagdeve, 2006). India is considered to be one of the major developing countries, continuously growing its reputation in the global economy. However, since the Independence of India, the issue of poverty has remained a vital concern. As of last year, more than 37% of India’s population, of a totaled 1. 35 billion people, are still living below the poverty line (Economy Watch, 2010). Although there are individuals and corporations in upper-class India that are growing prosperous, there is an unfairness to those living in severe poverty suffering the environmental damage that country leaders are dismissing. As those living in poverty put pressure against the environment and vice versa; there is an evident strong correlation between poverty and environmental issues. The astounding increase in population is one of the main reasons for poverty and environmental struggles in India, along with the neglect for efficient pollution controls, and unequal distribution of farmland (B. Ruck, 2006). The high death rates in India due to unfortunate diseases, lack of health care and security in old age, leads to Indians having more children (B. Ruck, 2006). More than half of the world’s malnourished and under-weight children are located in South Asia. In these South Asian countries there is a double burden of disease and poverty, creating an endless vicious circle of high disease levels, low productivity and high poverty and death rates. An example, of a terrible disease very present in India is malaria as it is one of the most prevalent public health problems that the country is facing perennially (V. Sharma, 2003). Poverty and malaria responsively are two interwoven elements as this disease is predominantly the disease of the poor. The real poor cannot afford private treatment and therefore must resort to self-medication, usually by the usage of traditional medications, at their own peril (V. Sharma, 2003). For a country boasting about its growth rate, the fact that 53% of children in India under the age of five years live without basic healthcare facilities is shameful. This adds up to 67 million Indian children living in a risk of survival for their first few years. Poor children are three times more likely to die before their fifth irthday, while over 1 million children in India die in their first month of life annually (K. Sinha, 2008). These saddening statistics just verify that India’s health care system is doing little to nothing to care for India’s poor population. India’s high death rates, specifically for those living in poverty without health care access, leads t o families trying to conceive as many children possible in hopes of more survival. For these health reasons and cultural reasons there are many large families across India. The growth in population is resulting in an increased pressure on natural resources, from water to forests (WWF, 2003). Environmentalists worldwide, especially from richer nations, have raised concerns about the increasing populations placing excessive strains on the world’s scarce resources (A. Shah, 2005). A recent article from The Economist explains that India’s rapid industrialization, is a troublesome thought for residents, specifically those living in poverty. By the year 2020, according to the World Bank, India’s water, air, soil and forest resources will be under more human pressure than those of any other country (The Economist, 2008). Rapid population growth and poverty in a country, in this case India, is adversely affecting the environment in a devastating manner. Recently, the global population reached 7 billion human beings, all with rising levels of consumption per capita, quickly depleting natural resources and degrading the environment (A. Shah, 2005). In India, the increase of population combines with the distressed poverty to create an immense pressure on all of the country’s natural resources (D. Nagdeve, 2006). India’s economy is in high gear, leaving an immense and unfortunate trail of pollution, severely impacting not only India, but also the rest of the world (WWF, 2003). There are various types of pollution that affect India’s environment including sound pollution, waste and water pollution, and air pollution. Unwanted sounds from the natural environment; wind, volcanoes, oceans, and animal sounds, are more tolerable than man-made noises from machines, automobiles, trains, planes, explosives and firecrackers. Mumbai is rated the third noisiest city in the world, with New Delhi following closely behind. It is now increasingly understood that pollution from noise is an important component of air pollution. Noise not only causes irritation and annoyance but also constricts the arteries, and increases the flow of adrenaline forcing the heart to work faster. Continuous noise causes an increase in the cholesterol level resulting in permanent constriction of blood vessels, making humans more prone to heart attacks and strokes (P. Mitra, 2007). Perceptibly, the effects of water pollution are not only devastating to people but also to animals, fish and birds as the water is unsuitable for drinking, recreation, and the agricultural industry. Waste and water pollution diminishes the aesthetic quality of lakes and rivers while contaminating aquatic life, reducing reproductive ability (P. Mitra, 2007). Moving up the food chain, the hazard continues to negatively affect human health, supporting the notion that it is greatly challenging to escape the effects of water pollution. It is evident that there is an issue of air and water pollution in many Indian states, including Delhi. With the disturbing gray skies, Delhi’s air has been considered deadly to breathe. A third of Delhi residents are affected with chronic breathing ailments while one out of six children suffer lead induced mental retardation (South Asian Voice, 2000). The poor are first to suffer the effects of air and water pollution. The rich can minimize their exposure to the air-borne toxics by driving air-conditioned cars while those with lower incomes must travel by feet, bicycles or public transit, unfortunately finding themselves in a situation where they cannot escape the detrimental effects. In previous instances the Supreme Court ruled that certain polluting industries should be relocated out of Delhi into less well-known places like Ghaziabad, Meerut or Rohtak (South Asian Voice, 2000). This proposes that the healths of those who reside in more poverty are less important than those in the nation’s capital. The 2011 survey taken by the Pew Research Centre, presented results that 79% of Indians distinctly considered pollution a â€Å"very big problem† (The Economist, 2008). Of the Indian rural population, more than 22% live in settings with existing physical and financial predicaments in addition to the 15% living in poverty within urban India (Economy Watch, 2010). Throughout the world, including India, the poorest people are increasingly clustered in remote and ecologically fragile areas (B. Ruck, 2006). Agriculture contributes to 21% of India’s Gross Domestic Product; its importance within the country’s economic, social, and political standards are highly significant (World Bank Group, 2011). The rural population in India depends on agriculture where the weather phenomenon plays a major role on the rural economy. In the past years there have been severe droughts, affecting the economy as crops were destroyed being an identifiable catastrophe for may cultivators. In many states of India including Assam, West Bengal, Bihar and Orissa there are annual floods, which also hamper the growth of crops and farmlands (D. Talukdar, 2010). In rural districts, the best land tends to be taken over by the wealthiest of farmers, who can afford modern technology to maintain and grow crops on the larger areas of land. This inopportunely leaves poor people pressured to occupy and exploit more fragile lands including hillsides, forests and arid areas (D. Pimentel et al, 2004). It is an identifiable struggle to grow decent crops on these marginal areas of land, resulting in increased poverty for those already suffering financially while creating an augmented pressure on over-exploited lands (B. Ruck, 2006). About half of India’s land is affected by soil erosion meaning that India’s soil is naturally removed by the action of water or wind roughly at the same rate as soil is formed. The country proceeds with irrigation, bringing water to the land in a variety of artificial means, which is leading to desertification of once fertile land. A result of desertification is deforestation; taking a toll of 400 million people who depend on non-timber produce (V. Sharma, 2003). Further actions which should be implemented powerfully into India’s lifestyles is improving supplies of clean water; to reduce time spent gathering unclean water while also reducing the illnesses caused by these foul water supplies (World Poverty, 2011). By improving the supply of accessible, affordable health care information and services, the country can reduce the vulnerability of diseases within poverty stricken areas while also improving the state of India’s natural environment. Furthermore, improving the training and equipment of farmers would be beneficial to those living in India, as this would help increase crop yields and conserve the environment (World Poverty, 2011). Poverty can be recognized as both the cause and effect of environment degradation. As India’s population and economy continues to substantially grow, the country’s need to find effective solutions becomes significantly more urgent each day. The strong correlation between poverty and environmental issues is expanding as both continue to put pressure against each other. The aspirations of more than one billion people; suffering through poverty and environmental struggles, must be recognized and relieved. References â€Å"Agriculture – India: Priorities for Agriculture and Rural Development. † World Bank Group. N. p. , n. d. Web. 1 Nov. 2011. . Bass, Stephen. Reducing poverty and sustaining the environment the politics of local engagement. London, Sterling, VA: Earthscan, 2005. Print. Bhattacharya, Haimanti, and Robert Innes. â€Å"Is There a Nexus between Poverty and Environment in Rural India?. † AgEcon Search: Item 21201. N. p. , n. d. Web. 1 Nov. 2011. . Economy Watch Content. â€Å"Poverty in India . † Economy Watch. N. p . , 4 Apr. 2010. Web. 30 Oct. 2011. . Foundation for Sustainable Development. Environmental Issues in India | Foundation for Sustainable Development. † Welcome to FSD | Foundation for Sustainable Development. N. p. , n. d. Web. 1 Nov. 2011. . Gadgil, Madhav, and Ramachandra Guha. â€Å"Development and Change. † Ecological Conflicts and the Environmental Movement in India. Online: The Hague, 1994. 101 – 136. Print. Nagdeve, D. A.. â€Å"IIPS-Envis Center on Environment and Population. † IIPS-Envis Center on Population and Environment. N. p. , n. d. Web. 1 Nov. 2011. . Pimentel, David, Bonnie Berger, and David Filiberto. Water Resources: Agricultural and Environmental Issues. California: BioScience, 2004. Print. Ruck, Barbara . â€Å"Poverty and the Environment. † World Vision. N. p. , n. d. Web. 29 Oct. 2011. . Shah, Anup. â€Å"Poverty and the Environment aâ‚ ¬Ã¢â‚¬  Global Issues. † Global Issues : social, political, economic and environ mental issues that affect us all aâ‚ ¬Ã¢â‚¬  Global Issues. N. p. , n. . Web. 1 Nov. 2011. . Sharma, V. â€Å"Malaria and poverty in India. † Current Science 84. 4 (2003): 513 – 515. Print. Sinha, Kounteya. â€Å"53% Indian kids under 5 lack healthcare – Times Of India. † The Times Of India. N. p. , 8 May 2008. Web. 6 Nov. 2011. . â€Å"Solutions to World Poverty. † World Poverty. N. p. , n. d. Web. 3 Nov. 2011. . â€Å"Solutions to World Poverty. † World Poverty. N. p. , n. d. Web. 2 Nov. 2011. . South Asian Voice . â€Å"Problems of Indian Development: Environmental Issues, Preserving the Environment, Ending Poverty. † South Asian Voice . N. p. , n. d. Web. 28 Oct. 2011. . Talukdar, Diganta. â€Å"Poverty and Health: Major challenges for India. † Citizen Journalism News Platform – merinews. N. p. , 22 July 2010. Web. 6 Nov. 2011.

My Exchange Program to Tokyo, Japan - 827 Words

Something as small as a film or a book is all it takes to put an idea in a child’s head for the rest of their life. At a young age, I was filled with the desire to explore and learn about everything that was unfamiliar to me, particularly culture and society. My family was never wealthy enough to travel, so I had to educate myself and explore through other methods. I read books, watched movies, and played video games in many genres, from educational to science fiction and fantasy. Now that I am an adult, I have the option to explore and learn about the real world firsthand, and a study abroad program is the best way to do that. I am currently a student at the University of Memphis, and my interests in different cultures have influenced me to choose anthropology and Japanese as my majors. For the 2014-2015 academic year, I will be participating in an exchange program at J.F. Oberlin University in Tokyo, Japan. This program will help me gain knowledge of a culture very different from my own, and it will also bring me one step closer to becoming fluent in Japanese. Since it is an exchange program, I will pay my university’s tuition, making my trip much more affordable. This was a requirement in making my decision. J.F. Oberlin University offers a range of levels of Japanese language courses, and they teach many electives pertaining to Japanese society and history in English for exchange students. Having the option to take multiple courses specifically on Japanese culture wasShow MoreRelatedI Am An International Student945 Words   |  4 Pagescontext. My family has always been interested in travelling. Since I was five, we have been travelling to Japan, Vietnam, Philippines and China and explored different cultures. 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Afric The Richest Continent Essay - 1249 Words

Africa is the richest continent in the world. She stores diamonds, metals, gold, and silver deep in her belly and an abundance of exotic fruits and vegetables sprout from her soil. No other continent on Earth is as abundant as Africa regarding natural resources. (Williams) Human beings with unique traditions and various beliefs inhabited Africa’s lands. In the 18th century, European colonists sailed to Africa, exploiting resources, and unjustly shipping millions of West Africans across the Atlantic to America, known then as the New World. The Africans were separated from their families and put on plantations, forced to do unpaid agricultural labor in barbaric conditions contrived by white americans. Despite being stripped from their home, slaves in the American plantation South carried their culture with them. Spirituals were sung as they chopped crops in rhythm to the beat of the vocals derived from the syllabic African languages. Song was also used to discretely spread messa ges to one another; Some of which were guides for escaping to freedom in the North. From the beginning, African American music has been used to cope with the daily trials they faced and hope that it would end in equality and deliverance. †¨ One of the first genres that developed post-abolition was Blues. The name was derived from the common perception of the sound that made blues music ‘blue’: the flat third and fifth degrees. Which just means that the pitch of the third and fifth note in the scale usedShow MoreRelatedChina in Africa Essay20116 Words   |  81 PagesDevelopment Report 2008 examines agricultural development worldwide by categorising it into agriculture-based, transforming and urbanised. It compares African agriculture, characterised as agriculture-based, relative to performance in the other continents. It stresses that agriculture has a unique potential to alleviate poverty. This, according to the report, resides in the comparative advantage in agr icultural exports in the agriculture-based worlds. To achieve this, large-scale commercial farming

Should Prostitution Be Legal - 1440 Words

Rumored to be the oldest profession in the world and perhaps one of the most controversial topics in our current Canadian legal system stands prostitution. Prostitution by definition is the practice or occupation of engaging in sexual activity with someone for payment. Prostitution in our legal system can be dated back to the 18th century, this was the first Canadian statute to acknowledge prostitution. Prostitution in this time was handled by three legal approaches, regulation, prohibition and lastly rehabilitation. It is believed that because of these three legal approaches that is why prostitution is still around and very popular in almost every city. The Contagious Diseases Act also known as CD ACTS was an attempt at†¦show more content†¦The woman who would sell their bodies for sex, the men who lived off the earnings of these woman, the people who owned and rented out the bawdy houses and men who were frequent buyers in the sex trade were all up for criminal punishment . Although this was said does not mean it was done, with a judicial system and a police force made up of only men meant that many female prostitutes were punished while many males who were apart of the act were let free to walk away. Lastly was the attempt of rehabilitation, in current days we consider rehabilitation as restoring something to its previous state/ making something better, once more this was not the circumstances, in the late 1800 s the rehabilitation for woman was taking them off the streets and putting them into jail. Although stated earlier saying men were able to walk freely, this was not the case for all men. Some men were prosecuted for their actions in regards to prostitution, although they had significantly shorter sentences then woman. Recent progress in the Canadian legal system regarding prostitution can be outlined by The Protection of Communities and Exploded Persons Act, more commonly known as Bill C-36. Bill C-36 was proposed to legislation on June 4, 2 014. One month later on July 15 the legislative approach of Bill C-36 was passed, prostitution in Canada has never been