Summary of the article The RAND Health Insurance Experiment, Three Case Study

Summary of the article The RAND Health Insurance Experiment, Three Decades Later - Case Study Example Consequently, examining potential threats to validity using the results would increase uncertainty. In addition to these threats, there is no systematic reexamination of the original data, and core findings from the RAND experiment. Incompleteness of the publicly available health data also prohibits the replication of the original RAND results. Differential participation could also lead to bias in the experiment, as there was higher participation among those covered by more comprehensive plans than those in lower comprehensive plans. Consequently, results cannot be reported with confidence. The authors attempt to answer the question by presenting the main findings of the experiment in a manner similar to the way they would be presented today. This makes the findings accessible to current readers. They also reexamine the validity of the experimental treatment effects, and address the potential of differential study participation and differential reporting outcomes across experimental treatments. In addition, they consider the RANDS estimates, and contrast between how the elasticity was originally estimated and its subsequent application. They finally caution against summarizing the experimental treatment effects from nonlinear health insurance contracts using single price elasticity. The results of the experiment indicated that an insurance plan that offers a lower coinsurance rate leads to more health utilization, compared to a plan that requires an individual to pay more to access the services. The 95% plan, for example, records a lower level of health spending, while the free care plan records more health spending. Therefore, individuals who spend more on health seek less treatment, than those who spend less on medical insurance. Patients seeking medical attention, and then returning to their homes also posed a higher percentage compared to those spending their nights in

Empowerment Paper Essay Example for Free

Empowerment Paper Essay In the wake of many recent tragedies including both those created by nature as well as those caused by man, we have seen the number the human service organizations grow beyond leaps and bounds. However how these agencies interact with their clients can play a valuable role when these clients come in to receive services. In trying to meet the needs of all those in the wake of such tragedies, it is often hard to understand how someone can also empower others within the agency that is offering services. In the light of helping everyone, many agencies are now implementing services now geared or centered on or around the needs of their client. However, this is one thing that leaves many human service managers faced with a pressing question: How can a human service program or agency come together and in doing so in a manner that can provide an adequate means for this kind of work? It is often because in today’s standards we see so many agencies working with â€Å"multimillion-dollar budgets, professional staffs, and expensive facilities that one may find it hard to believe that the underlying philosophy is one that any agency can live on.† However, it is the agency that utilizes an empowerment-focused attitude and the theories that support them that has been an area of centralized research for many organizations for several years. It is the utilization of an empowerment approach within the agency that ensures that if the client can receive services or aid, it will given or done so in a manner that is both respectful as well without bias. At any agency, it should be understood that no matter what we want empowerment to be used not only to lift up the client but also to help to encourage the clients to do better each and every day. It is by using approaches aimed to promote positive energy and strength-based approaches along with client’s strengths can be the basis to build on, as this can help strengthen his or her weaknesses. According to Hardina et al. (2007), social service  management is characterized by 12 fundamental principles in relation to the empowering approach. For the population or consumers addres sed in our dream agency, it is these principles that are of the most importance for them to have a feeling that they belong and that their needs are just as important. For these individuals have already in most cases given up as their cycle of poverty have been occurring generation after generation. For many years many organizations were often quick to use a problem-based approach to helping their clients, and for a long time this was accepted and part of the norm. However, in the past few decades the focus now revolves around that of strength and empowerment (Cowger, 1994). From a social service management point of view, it is this focus that has been to strong an issue to ignore. It is the client, who even with being overwhelmed with other life challenges, when given the opportunity, can play a major role in the organizational decision making process. For they can bring a different view point to the forefront, as most are situations many deal with on a daily basis. It is a known fact that in the social work or the social services arena, decision making is an important task on every level. Understanding that critically, decision regarding the goals of the agency and its interaction within the community as well as how the agency is maintained can and usually made on an administrative level. However, when it relates to the overall continued existence as well as the agency’s effectiveness in addressing the needs and wellness of the client, these are just as important but may be made by other staff within the organization. Providing an answer to or even better finding a means to help in solving their client’s problem is the sole responsibility of service workers and administration alike, but making sure those servicing the client know and understand this as well. It is known that because each client is different so will the challenges one will face in offering them services, so making sure that the staff is properly trained in the area of whatever expertise needed. Having the knowledge as well as the skills is a vision that I can see for the agency that I have in mind. Having an agency in which everyone is treated as an equal and work together in providing encouragement not on to the client but for each fellow co-worker within the agency. Understanding that in the midst of a tragic storm no one situation is more important than  any one else’s, as everyone may have lost some near and dear to them. It is in offering support for those individuals whose situations may have occurred or was c reated by themselves or those in which they may have been a victim. Everyone would like nothing better than to stop the cycle of emotions that often result after a tragedy. Giving clients access to learning about or locating needed resources to find and obtain the services they are in need of can help them begin to heal one principle stated the â€Å"empowerment-oriented organizations acknowledge the limitations of participatory management approaches and take proactive measures to balance inclusion.† For agencies whose consumers are drawn from populations that are marginalized and disempowered these principles are very important. It is also very imperative that to note that in order to meet the urgent needs of people who face multiple sources of oppression and multiple traumas, and again stress that in offering help it is done so in a manner that is in line with respect and dignity. It is my dream agency whose overall commitment is quality service aimed at meeting the needs of the client as well as one in which the staff is well trained in diversity as it relates to the different cultures served. No one will be discriminated against and based on the age, race, national origin, sexual orientation, mental status, or political beliefs. In addressing client diversity, having staff and information available in other languages would be a plus. Also, having a manager that believes whole heartedly the mission statement of the organization. They display even in times of adversity a leadership quality that is in line with what the dream agency is promoting. It is the ability to influence others to follow in approaching the problem head on and in doing so the group can work together to share the knowledge needed to address the problems at hand. Even with one looked upon as a leader any decision made is only one that is looked at as one that they as leader has suggested. Clarifying the role that each will play in helping the client and having a common goal in putting team decisions in priority. It is also in trusting each other that each respects the other as diversity happens not only with the clients served but the tam we may work with, as it is diversity that helps the agency focus and understand the differences of those clients. Find a balance in the team, we emphasize the use of regular in-service meetings as a means to evaluate the effectiveness of open communication. Understanding that together as a team  and with a group effort, the decisions made can be one that when observed together, everyone can gain some satisfaction in knowing that they worked together to get the job done†¦helping the client! In offering the best client care we would need to find and utilize different strategies and implement these strategies inn getting positive feedback from all those involved in the care of the client. These strategies include but are not limited to the following: Adhere to the mission statement and the vision that the agency was created upon. Understand that leadership is agency wide, everyone should be committed to the organizational mission statement. Include everyone that is going to be effected by the decisions made between the agency and the client from the beginning process until they client gain b ack their independence. Respect is agency wide, a supportive network can encourage overall job satisfaction with a better quality output from the employees to pass on to the client. Offer a systematic approach of giving and receiving feedback to monitor if there may be a need for intervention or strategy changes. Technology that offers both the patient and their family a means of gaining much needed information as well as the option to communicate with those involved in their case. It is stated in the text that â€Å"organizational theory is used to explain, and sometimes guide, the way organization work† and whether consciously or not but only when they apply them consciously and based on their own theoretical beliefs will they be more effective. In seeking to put some organization to their program it is understood they still do have other choices. It is this knowledge that the purpose of any agency would be empowerment, but in order for the agency to reach their goal in helping others, the manager must realize their own empowerment. Then and only then can we empower the client to realize their potential so they can return and again become productive in their communities. References Cowger, C. D. (1994). Assessing client strengths: clinical assessment for client empowerment. Social Work. 39(3): 262- 268. Lewis, J. A., Lewis, M. D., Packard, T. R. (2012). Management of human service programs (5th ed.). Belmont, CA: Brooks/Cole.

Gatsby :: essays research papers

The American Dream I have just read a novel called "The Great Gatsby" this novel was based in the 1920's. In this novel there are lots of drinking, and parting. In this essay I'll be writing about how the novel condemns the belief of "The American Dream", this belief states that, hard working people are successful and live happy lives. And in this novel "The American Dream" was just a mirage. One of the characters in the novel that represents the American Dream is Wilson he was one of the character that was a hard worker and own his own mechanic shop, he was one of the characters that worked every day and every night to support his family. For all he did for his family he was rewarded by his wife leaving him for another man and for a friend to have power over him with words and to get a loved one killed by a car that she was walking toward("When he came outside again a little after seven he was reminded of the conversation because he heard Mrs. Wilson's voice, load and scolding, down stairs in the garage "Beat me!" he heard her cry. "Throw me down and beat me, you dirty little coward!" A moment later she rushed out into the dusk, waving her hands and shouting; before he could move from his door the business was over. The "death car" as the newspapers called it, didn't stop; it came out of the gathering darkness, wavered tragically f or a moment and then disappeared around the next bend."Pg.144-145). For all this he got for all his hard work he went and killed Gatsby and killed himself("The chauffeur--he was one of Wolfshiem's proteges heard the shots--afterward he could only say that he hadn't thought anything much about them. I drove from the station directly to Gatsby's house and my rushing anxiously up the front steps was the first thing that alarmed anyone. But they knew then, I firmly believed. With scarcely a word said, four of us, the chauffeur, butler, gardener and I, hurried down to the pool. There was a faint, barely perceptible movement of the water as the fresh flow from one end urged its way toward the drain at the other. The touch of a compass, a thin red circle in the water. IT was after we started with toward the house that the gardener was Wilson's body a little way off in the grass, and holocaust was complete"Pg.

Bullying and Cyberbullying Essay

Introduction Each day school children learn valuable skills and lessons from their teachers as well as through interactions with their peers. Although school, undoubtedly, is beneficial to America’s youth, there are some experiences, such as bullying, that may negatively affect and stick with these children for the rest of their lives. Certain children find an outlet for their frustrations through bullying others. In the past, these actions could be better controlled because they were limited to face-to-face interactions. However, in recent years, this age-old conflict has matched the pace of technological evolutions, making it more dangerous and harder to contain. Cell phones, social media sites, chat rooms, and other forms of technology have allowed bullying to expand into cyberspace. This new form of abuse is known as cyberbullying. The following research paper focuses on both traditional bullying and cyberbullying. The paper provides background information about bullying, defines the p roblem and where it is focused, looks at the clinical and legal issues that surround both forms of bullying, and discusses possible preventative programs. II. History of Bullying Bullying, a definition The word â€Å"bully† can be traced back as far as the 1530s. (Harper, 2008). In its most basic sense bullying involves two people, a bully or intimidator and a victim. The bully abuses the victim through physical, * Keywords: bullying, cyber bullying, law, statistics, preventio Abstract Bullying has been engrained in American society since the country’s founding. Bred from a capitalistic economy and competitive social hierarchy, bullying has remained a relevant issue through the years. Technological bullying, known today as cyberbullying, has allowed the problem to expand, become more elusive, and even harder to define. A thorough analysis of various case studies, statistical research, law cases, and news articles was conducted to understand the issue of cyberbullying and to find preventative measures that should be taken. This paper illuminates the background situation, current legal struggles, clinical implications, and potential preventative steps concerning bullying and cyberbullying alike. II. History of Bullying Bullying, a definition The word â€Å"bully† can be traced back as far as the 1530s. (Harper, 2008). In its most basic sense bullying involves two people, a bully or intimidator and a victim. The bully abuses the victim through physical, * Keywords: bullying, cyber bullying, law, statistics, prevention Email: rdonegan 34 — The Elon Journal of Undergraduate Research in Communications †¢ Vol. 3, No. 1 †¢ Spring 2012 verbal, or other means in order to gain a sense of superiority and power. These actions may be direct (i.e. hitting, verbally assaulting face-to-face, etc.) or indirect (i.e. rumors, gossip, etc.). Origins of bullying The desire to survive is instinctual and common among all living things. Survival is associated directly with competition due to the multitude of species and limited natural resources on the planet. Since the beginning of time there has been a constant drive to out-perform others and overcome obstacles. This survival instinct, along with a competitive atmosphere, has remained the same as the human race has evolved. Both of these forces have flowed over into the educational, social, and economic realms. This competitive hierarchy, though prevalent in most societies, varies across cultures depending on their ethical systems, traditions, and the type of control exerted by the government. Unfortunately, the U.S. capitalistic society inadvertently pushes the belief that success and wealth go hand in hand. This ideology has shaped a nation where bullying is unintentionally instilled as a survival tactic from a very young age. From the time an American child enters grade school, he or she is taught to be the best he or she can. This seemingly innocent lesson can morph as a child develops throughout his or her education. Students often learn corrupt ways to get ahead in the highly competitive educational and social environments that grade school presents. These bullying tactics may include pressuring others for answers on assignments to attain higher grades, which leads toward better college opportunities, or spreading social rumors about fellow students. These tactics are dangerous because once a student realizes their effectiveness, he or she may construct a life style from them. Developing a habitual use of bullying tactics can lead to negatively affecting a countless number of people as well as corruption in the workplace. Traditional bullying vs. cyberbullying Technology’s progression is often equated with the advancement of human societies. Pivotal innovations, such as the Internet, have forever changed how people interact. Though these developments have allowed the human race to make great strides in many fields, they have also allowed forms of transgression to become more rampant and widespread. This is evident when considering how traditional bullying has evolved into an issue today known as cyberbullying. While bullying and cyberbullying are often similar in terms of form and technique they also have many differences. Unlike traditional bullying, cyberbullying allows the offender to mask his or her identity behind a computer. This anonymity makes it easier for the offender to strike blows against a victim without having to see the victim’s physical response. The distancing effect that technological devices have on today’s youth often leads them to say and do crueler things compared to what is typical in a traditio nal face-to-face bullying situation. A technological evolution As technology has evolved, bullying has proliferated. With the advent of the Internet, chat rooms soon followed. Online forums provided a communal breeding ground for youth to assault one another (Subrahmanyam & Greenfield, 2008). Chat rooms were supplemented by AOL Instant Messenger (AIM), an online communication program that allowed teens to spend hours talking to one another in private, one-on-one conversations or in public chat rooms. The program further allowed youth to create group-specific chat rooms. This exclusive forum allowed for youth to get together with select groups of friends and talk about the latest gossip. Online innovations have continued due to telecommunication advances. The advent of cell phones in the late 1960s and early 1970s changed the way people communicated (Shiels, 2003). However, these portable communication devices did not become widespread, or make it into a majority of youth’s hands, until the appearance of the second generation of digital network phones in the 1990s. After that, they spread like wildfire. According to a study conducted by the Pew Research Center, 75% of 12-17 year-olds own cell phones, which increased from 45% in 2004 and one-in-three teens sends 3,000 text messages per month (Lenhart, 2010). Though many parents believe that they are purchasing a cell phone for their child for protective reasons, the opposite may be true as many youths admit to utilizing their phones as an instrument for cyberbullying. Further progress on the Internet brought about more and more websites and with this came the advent of social media. The site MySpace is often considered the pioneer of social media. MySpace allows individual users to create their own unique profiles and interact in cyberspace with friends and foes alike Bullying and Cyberbullying by Richard Donegan — 35 III. Status of cyberbullying as â€Å"when someone repeatedly makes fun of another person online or repeatedly picks onanother person through email or text message or when someone posts something online about another person that they don’t like† (Hinduja & Patchin, 2010c, p. 1). Victimization According to their results, cyberbullying victimization rates have varied in the past few years, ranging between 18.8 percent in May 2007 and 28.7 percent in Nov. 2009 with a mean of 27.32 percent based on 7 different studies from May 2007-Feb. 2010. Cyberbullying offending rates have varied in a broader spectrum than victimization rates, ranging between 20.1 percent in June 2004 and 11.5 percent in Nov. 2009 with a mean of 16.76 percent based on 7 different studies from June 2004 to February 2010 (Hinduja & Patchin, 2010g, p. 1). Several specific types of victimization and cyberbullying were discovered through a survey taken in 2010. The survey discovered that the highest concentration of victimizations and cyberbullying offenses occurred in the following areas respectively: mean or hurtful comments posted online (14.3%, 8.8%), rumors online (13.3%, 6.8%), threats through a cell phone text message (8.4%, 5.4%) (Hinduja & Patchin, 2010e, p. 1). Another important factor that Hinduja and Patchin brought to light was what type of technology a teen primarily uses. According to a 2010 study, which asked teens what role technology played in their daily lives, cell phones were used the most (83%), followed by the Internet for school work (50.8%), and then Facebook (50.1%) (Hinduja & Patchin, 2010h, p. 1). This points to cell phones and the Internet as the two primary mediums used for cyberbullying. Cyberbullying proved to vary by gender as well. Based on a 2010 study involving a random sample of 2,212 teen males and 2,162 teen females, the male to female ratio varied the most in the following three areas: victimization within a person’s lifetime (16.6% for males vs. 25.1% for females), admitted to a cyberbullying offense within a person’s lifetime (17.5% for males vs. 21.3% for females), and had a hurtful comment posted about oneself online (10.5% for males vs. 18.2% for females) (Hinduja & Patchin, 2010b, p. 1). This information may be biased due to the reticence among males about admitting a past bullying experience. Nevertheless, it is interesting that females reported a higher percentage in all categories. Bullying hierarchy As with most competitive atmospheres, the social struggle among today’s youth has an evident hierarchy. Bullying is a component of this hierarchy and has its own structure. According to Dr. Dan Olweus, there 36 — The Elon Journal of Undergraduate Research in Communications †¢ Vol. 3, No. 1 †¢ Spring 2012 are seven different levels within the bullying ladder: the students who want to bully and initiate the action, their followers or henchmen, supporters or passive bullies, passive supporters or possible bullies, disengaged onlookers, possible defenders, and defenders who dislike the action of bullying and help those that are victimized (Olweus, 2001). Dismantling the aggressive portion of this ladder and shifting students to a deterring mindset must be a fundamental part of any prevention program. IV. Clinical Perspective/Repercussions At first, one may believe that the effects of bullying is limited to initial responses that tend to fade within a few days or a week, at most. However, research indicates that the harm inflicted by bullying, whether physical or psychological, has many implications and can result in a snowball effect of lasting painful emotions and negative impacts. Gender and bullying Though many students tend to deny the emotional harm caused by bullying tactics such as namecalling, rumor spreading, and teasing, research suggests the opposite. In a study that utilized a sample of over 3,000 students, researchers found that â€Å"38 percent of bully victims felt vengeful, 37 percent were angry and 24 percent felt helpless.† Furthermore, in a study conducted by the Cyberbullying Research Center involving a sample size of 468 students revealed that females are typically more emotionally affected by cyberbullying than males. The females in the study reported being frustrated (39.6%), angry (36%), and sad (25.2%) more often than males who reported lower percentages in each category (27.5%, 24.3%, 17.9% respectively). This is not surprising due to the fact, as mentioned earlier, that males have a reluctance to admit weaknesses especially from an emotional standpoint. In reality, one would expect males to be at least equal if not higher in emotional response conc erning anger and frustration. (Hinduja & Patchin, 2009c, p.1). Age and bullying In another study conducted by the Cyberbullying Research Center, the emotional repercussions of cyberbullying across age groups were observed. The study discovered that anger and frustration remain the dominant responses among senior and junior high students, but students at the elementary level are more likely to feel sad as a result of being bullied (Hinduja & Patchin, 2009c, p.1). This is likely because at a younger age children are not battling with the same kind of competitive social hierarchy typically found within upper level schools. So, rather than feeling the need to prove themselves among their peers, students at the elementary level tend to well-up within the initial emotional responses to bullying. This points to the idea that younger children may keep their initial emotional responses to themselves rather than acting out. Unfortunately, regardless of the initial emotional reaction to bullying, these emotions have the ability to continue to develop, with serious clinical implications. A 2003 intensive survey study, which focused on the clinical effects of cyberbullying, reported an increase in emotional distress specifically related to cyberbullying. The study involving 512 professionals coming from psychology, psychiatry and social work backgrounds reported that for â€Å"one-third (34%) of these youth, the Internet problem played a primary role in the client’s treatment† (Mitchell, Finelhot & Becker-Blease, 2007, p. 48). This evidence proves that cyberbullying is having noticeable clinical effects on today’s youth. In his â€Å"General Strain Theory,† sociologist Robert Agnew hypothesized that the strain and stress exerted on an individual as a result of bullying â€Å"can manifest itself in problematic emotions that lead to deviant behavior,† possibly leading to delinquency (Agnew, 2006, pp. 659-660). This theory stresses the vicious cycle that many teens may go through while being victimized. The cyclical repercussions of this process are particularly alarming if it leads a victim to antisocial behaviors when they try to find an outlet for their emotions. In 2001, the Office of Juvenile Justice and Delinquency Prevention reported that â€Å"60 percent of males who were bullies in grades 6 through 9 were convicted of at least one crime as adults, compared with 23 percent who did not bully; 35 to 40 percent of these former bullies had three or more convictions by the age of 24, compared with 10 percent of those who did not bully† (Ericson, 2001). Offenders are likely to utilize bullying tactics as an outlet for other insecurities or problems in their lives. This utilization of bullying as a coping mechanism contributes to the cyclical nature that the process evidently has on victims and offenders Bullying and Cyberbullying by Richard Donegan — 37 alike. Not only do these flawed coping mechanisms fail to resolve the emotional distress caused by bullying, they also expand the overall problem of deviant behavior. This inability for bullied victims and offenders to find adequate relief for emotional wounds, coupled with the fact that youth are unlikely to seek relief though a mentor, explains why some youth begin to feel helpless. Feeling lost in emotional distress with seemingly no way for relief allows suicidal or even thoughts of violent response to creep in to a youth’s consciousness (Ericson, 2001). So, what does this all mean? Research confirms that both bully victims as well as offenders are emotionally harmed by the act of cyberbullying. In a fact sheet produced by the Office of Juvenile Justice and Delinquency Prevention, loneliness, humiliation, and insecurity were each reported as further manifestations of the initial emotional responses to the bullying process. These feelings have the potential to cause students to fear going to school. This constant instability makes it difficult for bully victims to adjust socially and emotionally, focus on their studies, and develop in a healthy mental fashion. These responses can lead to more serious clinical implications, such as depression, which can continue to develop into even worse problems (Ericson, 2001, pp. 1-2). The extreme consequences of bullying are suicidal thoughts or thoughts of violent revenge. According to a National Vital Statistics Report, suicide is the 3rd leading cause of death among youth ranging in age from 15 to 24 (Anderson & Smith, 2003). Furthermore, the U.S. Department of Health and Human Services reported â€Å"substantial increases in both homicide and suicide rates among males from 2000 to 2003† (Fraizer, 2005). This statistic becomes chillingly relevant as more information is uncovered concerning the link between cyberbullying and suicidal ideation or action. According to Rigby and Slee, â€Å"Youth who are bullied or who bully others, are at an elevated risk for suicidal thoughts, attempts, and completed suicides† (Rigby & Slee, 1999, p. 119). Statistically both victims of cyberbullying as well as offenders proved to be much more likely to have attempted â€Å"bullycide,† the act of committing suicide due to the effects of bullying, than youth wh o had not been affected (High, 2007). Online publication of personal information is dangerous because it allows many people to see a side of a person more often kept private in a face-to-face interaction. This vulnerability puts many teens in a position as either the victim or active offender partaking in cyberbullying actions. Another aspect of social media that can be misleading and hazardous is the ability to create alias profiles. The ability for teens to mask their identities provides them with an opportunity to say anything to another individual without the worry of any repercussions. Social media sites, such as Facebook and Google+, are prone to abuses like cyberbullying. Anonymous blogging is another technological advancement that has fostered cyberbullying activity and fueled ethical debate. On sites, such as College ACB and Juicy Campus, which have both recently faced tightened regulations due to their verbally abusive nature, youth (typically of college age) were able to login and comment anonymously in an open forum. The forum included harsh topics ranging from â€Å"Most Attractive† to â€Å"Worst Hookup.† The sites even included certain topic headings that were simply a person’s name under which people could post insulting comments. These blogging sites are illustrative of the most dramatic forms of cyberbullying thus far. V. Case Law and Legislation Although all of the evidence illustrates the effects of cyberbullying on today’s youth, lawmakers at both the state and federal levels continue to wrestle with the issue. Unfortunately, it has taken a number of cases to force lawmakers to come to terms with the harsh reality of the situation and attempt to mold laws to deal with such issues. The infringement on student’s 1st Amendment rights is what originally sparked heated controversies concerning schools limiting what students could do or say on or off school grounds. Throughout history, the United States has been shaped by the public’s right to freely express their opinions. Inevitably, when a case arises attempting to limit these rights, the plaintiff’s side is often hard to argue due to such a strong tradition. Without limiting constitutional rights, lawmakers must grapple with the difficult task of defining cyberbullying, as well as determining proper sanctions for committing the act. Because of this, many cases dealing with freedom of speech on and off school grounds have worked their way up to the United States Supreme Court in the past. Federal law One of the earliest cases that dealt with this issue on a public school campus was Tinker vs. Des Moines in 1969 (Tedford & Herbeck, 2009, pp. 1-4). In this case, three high school students arrived on campus wearing black armbands, symbolically protesting the Vietnam War. The school’s administration told the students that they must remove the armbands, and if they refused to do so they would be suspended. The students refused and were sent home. They took the case to court, arguing that their 1st Amendment rights had been violated by the school. The case eventually made it to the United States Supreme Court. The court ruled that any school preventing the expression of opinion must prove that the prohibition was enforced â€Å"to avoid substantial interference with school discipline or the rights of others† (Hinduja & Patchin, 2011, p. 2). Because the school was unable to prove either of these factors, the suspensions were considered unconstitutional and the court ruled in favor of the students. This case set the first guidelines for what forms of expression public schools could and could not limit. As time has continued and technology has progressed, this issue has expanded to whether or not schools can interfere with student’s actions off-campus. J.S. v. Bethlehem Area School (2000) involved a student who was expelled from school for creating 38 — The Elon Journal of Undergraduate Research in Communications †¢ Vol. 3, No. 1 †¢ Spring 2012 a page on the Internet that included threatening and derogatory comments about members of the administration. The court ruled that the school was justified in taking action due to its ability to prove that the public information fostered an evident disruption of the school environment. In its closing statements, the U.S. Supreme Court stated the following: â€Å"Regrettably, in this day and age where school violence is becoming more commonplace, school officials are justified in taking very seriously threats against faculty and other students† (Herbeck, 2010). Such schoolyard violence had reached this level at Columbine High School in 1999. Through this and more recent cases, the federal government has defined the requirements for offcampus behavior, such as cyberbullying, to be regulated by the school. For a school to take action, there must be a clear disruption to the educational process or a representation of true threat. To determine whether or not an expression is representative of a true threat, the court must determine â€Å"whether a reasonable person [in the speaker’s position] would foresee that the statement would be interpreted by those to whom the maker communicates the statement as a serious expression of intent to harm or assault† (Herbeck, 2010). The idea of public schools limiting student’s speech off campus is highly relevant as cyberbullying becomes a more recognized problem nationally. School administrations and communities must take past cases into account as well as current legal definitions of what constitutes a disruption of the educational process or a true threat when deve loping an effective preventative program. State level Similar to speech and harassment laws at the federal level, individual states continue to wrestle with defining the problem and what legal actions to take when a violation occurs. Unfortunately, it took a number of high-profile cases, and even some suicides, to bring the issue to the attention of many states’ courts and legislatures. One such case revolved around an incident in Missouri during 2006. This case, formally known as United States vs. Lori Drew, involved Drew and her daughter creating a false MySpace account under the alias name â€Å"Josh.† The defendants used the account to become friends with the victim, 13-year-old Megan Meier, whom Drew’s daughter attended school with. After becoming friends with Meier, Drew and her daughter started sending hateful comments to her. Meier took these comments to heart and committed suicide. The Missouri district court determined that they could not hold Drew directly accountable for the harassment leading to Meier’s death due to extraneous circumstances and lack of legal encompassment. However, due to public outcry, federal prosecutors took charge by applying the Computer Fraud and Abuse act to the case. This act is typically used to prosecute electronic theft, but in this instance was used to apply the Myspace terms of service. The terms require users to abide by a host of regulations, which â€Å"required truthful and accurate registration, refraining from using information from MySpace to harass others [and] refraining from promoting false or misleading information† (â€Å"Unites states of America v. Lori Drew,† 2009). Based on MySpace’s terms of service, the jury found Drew guilty of one felony count for conspiracy and three misdemeanors counts for unauthorized computer use. This case caused Missouri to modify its state harassment law to encompass acts of cyberbullying like the Lori Drew case. The law now prohibits any electronic communication that â€Å"‘knowingly frightens, intimidates, or causes emotional distress† (Henderson, 2009). VI. Prevention As cyberbullying draws more attention, a universal definition has begun to take shape within the law. Though not acknowledged across all states, a common definition in congruence with a wider recognition of the problem makes addressing the elusive issue a bit easier. The problem is that technology will inevitably continue to advance. So, as technology progresses, local and national anti-bullying policies and laws must continue to evolve at a parallel rate. Many of the issues faced by federal and state governments concerning cyberbullying are avoidable for schools and communities at the local level through the implementation of procedures to limit the effects of cyberbullying. Recognition of the problem One of the most notable issues that need to be addressed is recognition of the problem itself. Many people, whether parents, teachers, or even law enforcement officers, do not know what their specific state Bullying and Cyberbullying by Richard Donegan — 39 laws are in regards to cyberbullying. In a formal survey of approximately 1,000 officers, â€Å"over 85 percent . . . said that cyberbullying was a serious concern that warrants the response of law enforcement. 90 percent of the school’s resource officers had dealt with a cyberbullying case ‘sometimes’ or ‘often.’† Despite this obvious concern, â€Å"25 percent of the school resource officers and over 40 percent of the traditional law enforcement officers did not know if their state had a law specific to cyberbullying† (Patchin, 2011). These statistics are alarming considering that the number of states without some kind of bullying or harassment specific law can be counted on o ne hand (HI,MI,MT,SD) and the number of states with cyberbullying specific laws are increasing. Every person that deals with children (i.e. education, parenting, law enforcement, etc.) should know the bullying or harassment law specific to his or her state, the physical and emotional signs of bullying, and his or her community or school prevention plan, including how to deal with and report a problem. Along with recognizing the problem and being able to identify solutions, it is vital that cyberbullying be addressed in a consistent way. To effectively put a harness on the problem will require â€Å"a concerted and coordinated effort – a partnership if you will – among our families, schools, youth organizations, and communities† (Morino, 1997). If American communities and schools address the issue with a clear preventative program that keeps each level of prohibition on the same page, children will in turn receive a consistent message from a young age, which will presumably resonate effectively. This message should cause children to feel comfortable with confronting and reporting the problem by portraying any form of bullying as unacceptable. Furthermore, this consistency across a given program will change the overall environment rather than just focusing on individual cases. According to Dorothy Espelage and Susan Swearer’s book Bullying in American Schools, â€Å"A comprehensive program . . . is generally more powerful in reducing bullying and increasing school safety than concentrating on individual students† (Espelage & Swearer, 2009). Potential Solutions Credited with initiating the first systematic bullying research in the early 1970s, Dr. Dan Olweus is primarily known for his bullying prevention programs. The Olweus Bullying Prevention Program, enacted by Norway’s Ministry of Education, develops methods of dealing with bullying on a variety of levels including school-level components, individual-level components, classroom-level components, and community-level components. This all-encompassing structure creates a cohesive plan in which each level reinforces the next. Since its creation, the Olweus Bullying Prevention Program has been adopted in schools across the world. According to a series of evaluations involving 40,000 students from 42 schools over a two and a half year period, the program proved to be successful. The studies verified the program’s success by reporting â€Å"reductions by 20 to 70 percent in student reports of being bullied and bullying others,† â€Å"reductions in student reports of antis ocial behavior, such as vandalism, fighting, theft, and truancy† and â€Å"clear improvements in the classroom social climate† (Olweus, 2005, pp. 389-402). A mixed-methods research design carried out in Nevada, in which 118 middle school principals were surveyed about cyberbullying, identified components of a successful preventative program. Of those surveyed, 66 responded and 10 agreed to participate in a one-on-one interview. From these ten, three were selected and questioned intensively about cyberbullying and preventative strategies within their school as well as about their thoughts on the issue in general. Based on the interview results, the following six components were identified as essential elements to a preventative cyberbullying program: â€Å"the importance of a reporting procedure; curriculum integration; student-centered productions through mediums such as Broadcast Journalism; a focus on prevention rather than solely on punishment; the importance of punishment as a part of an effective policy; and keeping up with changes in technology† (Wiseman, 2011). VII. Conclusion Bullying is deeply engrained in American culture. Our society illustrates the pinnacle of capitalistic competition. This win-or-die-trying atmosphere, the competitive college acceptance process, and much of the corporate world, contribute to many of the bullying problems that we battle today. The issues of bullying and cyberbullying can only be contained in the short term and not eliminated completely due to how deep-seeded they have become in our competitive society. The clinical repercussions that bullying and cyberbullying have on today’s youth present the most 40 — The Elon Journal of Undergraduate Research in Communications †¢ Vol. 3, No. 1 †¢ Spring 2012 troubling issue at hand. The permanent mental effects are what both the law and prevention programs are striving to eliminate. The fact that these initial emotional responses to bullying in any form have been proven to escalate to the point of suicidal thoughts and violent response is the primary reason for why this issue has become a matter of pressing public concern. The thought of children getting so caught up in the psychological battery of bullying that they commit suicide is extremely troubling, an issue that must be dealt with. Though the legislative and judicial branches at both the state and federal levels are having a difficult time adapting laws to encompass cyberbullying as technology advances, there is assurance in the fact that the issue is a pressing co ncern. However, it is unsettling that it takes drastic cases such as United States vs. Lori Drew to bring about a direct change in law. Ideally, laws will develop in correspondence with technology to help define the problem itself and establish appropriate judicial repercussions. As more is learned about the reasons behind bullying and the specific tactics utilized, prevention programs are becoming increasingly more effective. As discussed previously, a successful program needs to clearly identify the problem, establish recognition, and formulate consistent ways of dealing with the issue across all platforms. The biggest struggle for cyberbullying prevention in the future is matching the fast pace of technological innovation with effective preventative techniques Acknowledgments I am thankful to Dr. Michael Frontani for his support and guidance during the writing process of this research paper. His wisdom and encouragement acted as the catalyst, which drove me to really dive into the subject. Bibliography Agnew, R. (2006). Pressured into crime: an overview of general strain theory. New York: Oxford University Press. Espelage, D., &. Swearer, S (2009). Bullying in American schools: a social-ecological perspective on prevention and intervention. Retrieved from Berkeley Technology Law Journal, 24(1), 659-660. Ericson, N. U.S. Department of Justice, Office of Juvenile Justice and Delinquency Program. (2001). Addressing the problem of juvenile bullying (FS-200127). Retrieved from https://www.ncjrs.gov/pdffiles1/ ojjdp/fs200127.pdf Frazier, L. (2005). Homicide and suicide rates — national violent death reporting system, six states, 2003. Retrieved from U.S. Department of Health and Human Services website: http://www.cdc.gov/mmwr/ preview/mmwrhtml/mm5415a1.htm Harper, D. (2008, October 10). Online etymology dictionary. Retrieved from http://www.etymonline.com/index. php?allowed_in_frame=0&search=bully&searchmode=none Henderson, A. (2009). High-tech words do hurt: A modern makeover expands Missouri’s harassment to include electronic communications. (Master’s thesis, University of Missouri)Retrieved from http://law. missouri.edu/lawreview/docs/74-2/Henderson.pdf Herbeck, D. (2010). J.S. v. Bethlehem area school district. Informally published manuscript, Department of Communication, Boston College, Boston, MA. Retrieved from https://www2.bc.edu/~herbeck/cyberlaw.bethlehem.html High, B. (2007). Bullycide. Washington: JBS Publishing. Hinduja, S., & Patchin, J. W. (2009a). Cyberbullying: a brief review of relevant legal and policy issues. Cyberbullying Research Center. Hinduja, S., & Patchin, J. W. (2009b). Cyberbullying: cyberbullying and suicide. Cyberbullying Research Center.Bullying and Cyberbullying by Richard Donegan — 41 Hinduja, S., & Patchin, J. W. (2009c). Cyberbullying: emotional and psychological consequences. Cyberbullying Research Center. Hinduja, S., & Patchin, J. W. (2010a). Bullying, cyberbullying, and suicide. Archives of Suicide Research, 14 (3). Hinduja, S., & Patchin, J. W. (2010b). Cyberbullying by gender. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/cyberbullying_gender_2010.jpg Hinduja, S., & Patchin, J. W. (2010c). Cyberbullying: identification, prevention, and response. Cyberbullying Research Center. Hinduja, S., & Patchin, J. W. (2010d). Cyberbullying offending. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/cyberbullying_offender_2010.jpg Hinduja, S., & Patchin, J. W. (2010e). Cyberbullying victimization. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/cyberbullying_victim_2010.jpg Hinduja, S., & Patchin, J. W. (2010f). Lifetime cyberbullying offending rates. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/ cyberbullying_offending_meta_chart.jpg Hinduja, S., & Patchin, J. W. (2010g). Lifetime cyberbullying victimization rates. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/ cyberbullying_victimization_meta_chart.jpg Hinduja, S., & Patchin, J. W. (2010h). Teens use of technology. Cyberbullying Research Center. Retrieved from Cyberbullying Research Center Website: http://www.cyberbullying.us/2010_charts/teen_tech_ use_2010.jpg Hinduja, S., & Patchin, J. W. (2011). Cyberbullying: A review of the legal issues facing educators. Preventing School Failure: Alternative Education for Children and Youth, 55(2), 71-78. Lenhart, A. (2010). Teens, cell phones, and texting. Pew Internet & American Life Project, Retrieved from http://pewresearch.org/pubs/1572/teens-cell-phones-text-messages Mario, M. (1997, March). Impact of technology on youth in the 21st century. Paper presented at The Children’s Defense Fund Impact of technology on youth of the 21st century. Retrieved from http://www. morino.org/pdf/cdf.pdf Mitchell, K., Finkelhor, D., & Becker-Blease, K. (2007). Linking youth Internet and conventional problems: findings from a clinical perspective. Crimes Against Children Research, 15(2), 39-58. Olweus, D. (2005). A useful evaluation design and effects of the Olweus bullying prevention program. Psychology, Crime & Law, 389-402. Olweus, D. (2001). Peer harassment: a critical analysis and some important issues. (pp. 3-20). New York: Guilford Publications. Retrieved from http://www.olweus.org/public/bullying.page Patchin, J. (2011, September 28). Law enforcement perspectives on cyberbullying [Web log message]. Retrieved from http://cyberbullying.us/blog/law-enforcement-perspectives-on-cyberbullying.html Rigby, K., & Slee, P. T. (1999). Suicidal ideation among adolescent school children, involvement in bully-victim problems, and perceived social support. Suicide and Life Threatening Behavior, 29(2), 119-130. Shiels, M. (2003, April 21). A chat with the man behind mobiles. BBC News. Retriev ed from http://news.bbc. co.uk/2/hi/uk_news/2963619.stm Subrahmanyam, K., & Greenfield, P. (2008). Online communication and adolescent relationships. The Future of Children, 18(1), Retrieved from http://140.234.17.9:8080/EPSessionID=e8bdf326b7d3eefecf6df508 ffd832a/EPHost=muse.jhu.edu/EPPath/journals/future_of_children/v018/18.1.subrahmanyam.pdf42 — The Elon Journal of Undergraduate Research in Communications †¢ Vol. 3, No. 1 †¢ Spring 2012 Tedford, T., & Herbeck, D. (2009). Freedom of speech in the United States. (6 ed.). State College, PA: Strata Publishing Inc. United States Justice System, United States District Court Central District of California. (2009). Unites states of America v. Lori Drew. Retrieved from website: http://online.wsj.com/public/resources/documents/08 02809drewconvictionrev.pdf Wiseman, B. (2011). Cyberbullying in schools: A research study on school policies and procedures. ProQuest Dissertations and Theses, Retrieved from EBSCOhost.

Of Mice and Men Novel Essay

The novel was set in California in 1937, on a barley farm. The book is about 2 guys named George and Lennie. They are 2 friends who travels around together going from workplace to work place, earning there keep. To achieve a dream a dream of owning there own piece of land to do whatever they want. There are alot of characters that are lonely in this novel. Candy is one, he is the oldest worker on the farm, and with being a pensioner he is also disabled, but not bye mental, but only has one hand. I think this is why people on the ranch don’t really want to know him. He’s old and one-handed. Krook’s is another lonely individual on the ranch, he’s also one of a kind in the book. He’s the only black person there. Back then it was extremely common for there to be racism, so the fact that a negro was on the ranch made it incredibly hard for him. Curley’s wife is another example of one of a kind on the ranch, she is the only woman on the ranch. Her husband curly is full of himself, and is always looking for a fight. So in order to speak to Curley’s wife, is just asking for trouble. This doesn’t help her, because at first people just think she’s a slapper whose trying to get the guys at the ranch in trouble. but she really cant help feeling lonely and wanting a conversation with a human being now and then. Feisty Curly is very strict over her and almost has her imprisoned. A way Steinbeck has done this is because you don’t even know her name. the fact that no one wants to get to know her, or just the fact she is kept away from society we don’t even know her name. George and Lennie are two guys who are travelling around together, working around wherever they can to earn some money. George is the smaller of the two but the one with the brains. Lennie on the other hand is a big strong lump. The classic type of couple to go travelling around. Lennie isn’t just all brute force, he is actually very affectionate he likes soft animals that he can pet. He doesn’t quite understand his own power, as you will find out later. George takes care of Lennie through there travels, because Lennie wouldn’t survive by himself. Even though Lennie is a burden on George, he doesn’t just leave Lennie because he knows that he’d be nothing without him. Lennie does respect George though like an older brother or parent, he will listen to everything George says and do it. But everyone else he couldn’t give a damn! After a discussion Lennie and George were having about there dream place, George announces to Lennie he knows somewhere like they’ve always talked about. Candy over hears as he is still in the room. Now Candy is an old swamper, who spends his time sweeping. He doesn’t want to live the rest of his life like this. He interrupts there conversation, to give George a proposition of helping them out with the land. He offered a huge sum of money towards it. Maybe he was also buying himself into a relationship. He also offers to cook clean and other various chores around the place. After he offers the money they can’t resist the offer or there dream would stay a dream forever. But I think they knew they could trust Candy as he hasn’t got anything to live for or in any way betray the two. Crooks is the only nigger in this story. I think Steinbeck gave a sense that even if you didn’t read the description of crooks you would know he was different somehow. He isn’t allowed to play cards with the other guys in the bunkhouse, he’s not even aloud in the bunkhouse. He has his own room out in the stables, its kind off like they’ve just said, now he’s out with the other animals. Just because he is a different colour, they just look down on him, like he is an animal. This shows the extent of the racism. But in one way this is the one thing, crook is aloud to have, that is his own personal space. I think the others respect this as they know if they want to come in, then they need his permission first. He is very sour towards white people, as what they have pout him and his family through for generations. So he is very bitter against racists, and white people in general. When Lennie is in the barn, after his pup died, via the over petting from Lennie. Curly’s wife enters the scene. They sit and talk, at first Lennie wants to obey George’s orders, but she convinces him to settle down. I think Steinbeck made this scene more than just to put an end to Curly’s wife. I think its also to bring the two most lonely people on the ranch together. All the men are outside horseshoeing, apart from Lennie. And Curly’s wife just expelled from everyone as per usual. So after talking, they seem to have made ‘friends’. When lennie talks about his love of animals and soft things, she says he can touch her hair, because its soft. But now after Lennie touches her hair it has flipped the story right round to the beginning. Lennie not understanding the delicate female emotions. After stroking her hair for abit, she asks him to stop. But Lennie can’t resist, and just has to keep stroking her. After this she thinks she’s being attacked or assaulted. She gets very panicky, and starts screaming. This gets George very confused and scared. In shock he pleas for her to stop, with his hands around her mouth. This just gets her even more scared and she keeps going. Lennie not knowing what to do, gets angry that she’s not listening to him and violently shakes her. Resulting in her breaking her neck. After he realises what he’s done. He remembers what George told him, and run’s away to the riverside where he was told to go if he caused trouble. Now after everyone had found out Curley’s wife was dead George and curly knew there dream was shattered. There’s nothing they could do to save Lennie from a fait ending only with death. Candy seems very thoughtless and selfish, when he asks George â€Å"George can we still do it?† But I think hes just trying to keep his dream alive for a little more. He really needed an outlet from the life he is leading at this time. George must have been quite offended, especially how close he was to Lennie. But they both must have been annoyed. They’ve both just had there dream shattered in a moment. I think Candy wanted to keep it alive just for a little longer.

Word Choice Me, Myself and I - Proofread My Papers Academic Blog

Word Choice Me, Myself and I - Proofread My Papers Academic Blog Word Choice: Me, Myself and I Unlike Me, Myself and Irene, the terrible Jim Carrey movie, the words â€Å"me,† â€Å"myself† and â€Å"I† all have important roles to play in the modern world. Specifically, â€Å"me,† â€Å"myself† and â€Å"I† are all singular first person pronouns (i.e., words we use when referring to ourselves). However, people often get confused about these terms, especially the word â€Å"myself,† so we’ve prepared this guide on how they should be used. I (Subject) and Me (Object) The difference between â€Å"I† and â€Å"me† is that â€Å"I† is refers to the subject of a sentence and â€Å"me† is used when the speaker is the object of a sentence. In a complete sentence, the subject acts upon an object. For instance: Jim punched Pete. Here, â€Å"Jim† is the subject, â€Å"punched† is the verb (i.e., the action performed), and â€Å"Pete† is the object of the sentence. If we were going to use a first person pronoun in the same sentence, we would have to use â€Å"I† in place of the subject: I punched Pete. âÅ"“ Or â€Å"me† in place of the object: Jim punched me. âÅ"“ If we tried to do this the other way round, the sentence would be grammatically incorrect: Me punched Pete. âÅ"â€" Jim punched I. âÅ"â€" This is why it’s essential to remember the difference between the subject and object of a sentence. Myself (Reflexive Object or Emphasis) The primary use of â€Å"myself† is to refer to yourself reflexively, such as when the speaker refers back to themselves as an object in a sentence: I can see myself achieving great things in Hollywood. In the example above, the speaker (the subject of the sentence) is talking about themselves, so they are the object of the sentence too. The use of â€Å"myself† indicates this reflexivity. Talking about yourself constantly is standard in Hollywood, so the reflexive pronoun is very useful. Another use of â€Å"myself† is to emphasize one’s achievement or involvement in something: I did all the hard work myself! In this example, using â€Å"myself† stresses that the individual effort of the person speaking. A Common Mistake The most frequent mistake made regarding â€Å"myself† is to use it in place of â€Å"I† or â€Å"me† simply because it sounds more formal. Typically, this occurs when a sentence mentions more than one person: Jim and myself are going to the movies. âÅ"â€" If you hear from Pete, let myself and Jim know. âÅ"â€" Neither of these sentences are reflexive. In the first, â€Å"myself† is used in place of the subject. In the second, it’s used in place of the object. As such, they should read: Jim and I are going to the movies. âÅ"“ If you hear from Pete, let me and Jim know. âÅ"“ To test whether â€Å"myself† is correct in a sentence like this, it can help to rephrase it without the second person. For example, both of the following sound obviously wrong: Myself is going to the movies. âÅ"â€" If you hear from Pete, let myself know. âÅ"â€" We can therefore tell that we should use â€Å"I† and â€Å"me† respectively in these sentences, not â€Å"myself.†

Relevant Cost And Revenues Irrelevant Cost Accounting Essay Essay Example

Relevant Cost And Revenues Irrelevant Cost Accounting Essay Essay Example Relevant Cost And Revenues Irrelevant Cost Accounting Essay Paper Relevant Cost And Revenues Irrelevant Cost Accounting Essay Paper Question 1: What are the cardinal functions which a strategic direction comptroller would set about in an administration such as Jessup? Note: All the values or costs which are used in illustrations are in lbs. KEY ROLES OF STRATEGIC MANAGEMENT ACCOUNTANT Detailed resolutions/ accounts which represent the cardinal function from the strategic direction accountant working in an organisation, such as Jessup Ltd is stated below: The chief end of the concern for the organisation is that to gain more and more net income and for the production position is to every bit much as increases the production in the limited or less resource. On the other manus the more nucleus concern aims are less cost of production and the use degree will be more. Some of the more fiscal individual wants 100 % profitableness and higher rate of return. ( Drury, 2001 ) LIFE-CYCLE Costing The life rhythm cost of the merchandise stress on the cost against the life rhythm of the merchandise finding whether the net income earned during the fabrication period will cover the cost incurred during the production phase, As demoing above the planning and design stage, the cost direction can good implemented here. ( Drury, 2009 ) MANAGEMENT S ACTIVITY-BASED TECHNIQUES ( ABC ) Activity based direction is a tool used for pull offing the activities of an organisation, by pull offing these activities the disbursals or cost can be managed for the long term. Knowing the activities of the organisation can give company a competitory border over others. It been used in three different phases: Identifying and analysing the major activities in an organisation. Delegating cost for each activity. For each activity, make up ones minding the cost driver. ( Drury, 2009 ) Target Costing It stress on pull offing the cost that has been decided during the planning and planing stage of the merchandise life rhythm. It s been used in four different stairss which have to be followed in the same order. 1st Measure: Deciding a mark monetary value for the merchandise, which the client may hold to pay. second Measure: For make up ones minding the mark cost, abruptly down the mark border of net income from the mark monetary value. 3rd Measure: Find out the true cost of the merchandise. fourth Measure: If the true cost exceeds the mark cost, so happen out ways to drop down the true cost to the mark cost. Accurate costing system is necessary to be implemented for mark costing. ( Drury, 2001 ) BUSINESS PROCESS RE-ENGINERRING ( BPR ) Business procedure re-engineering involves look intoing concern procedures and doing significant alterations to the present operating processs of the organisation. The construct is to redesign the work done. ( Drury, 2001 ) Cost OF QUALITY ( COQ ) : Cost of quality in today s universe becomes a higher demand of the companies, Company like Jessup should besides necessitate to place the quality of their merchandises or services, so that they can bring forth the merchandises as per the demand of client with the expected quality, this quality cheque requires a higher cost but it is a competitory border for the companies presents. Improvement in the quality are the major map and demand of the client, Jessup continuously need to place the rapid alterations in the demand of the clients. ( Drury, 2009 ) BENCHMARKING OF THE Company: It shows the outstanding patterns which are the function theoretical account for the organisation. It besides the quality if the merchandises in the define mode which is prescribed harmonizing to the criterions of the Torahs which is Implicated by the higher organic structures or harmonizing to the promises which they provide to the clients. ( Drury, 2009 ) JUST- IN -TIME ( JIT ) : The merely in clip plants for the flawlessness in each and every section of the organisation or concern, the chief intent is to cut down those activities which gives no value added to the merchandise, and to merchandise the goods from natural stuff into finished goods within the expected clip of the company without any defects. ( Lu, 1986 ) THE BALANCE SCORECARD AS A STRATEGIC MANAGEMENT SYSTEM The end of the balance scorecard are beyond than doing a temporarily set of non-financial and fiscal statistics of public presentation. They are ensuing from the top to bottom process provided by the concern unit as per their schemes and missions. As per Norton and Kaplan How otherwise the organisation utilizing these scorecards to accomplish the procedure of critical direction is listed below: From the translating and illustrating purposes and schemes, it focuses on the strategic ends to analyse the criticalnesss. Each employee of the organisation should be communicated the strategic steps and programs, One the employee of the organisation able to understand, they need to work on those schemes and ends to run into their concern unit s overall scheme. Once the above two procedures are being accomplished there must be puting of marks, and be aftering to originate the particular ends which means gives them way for that specific end to be accomplished. These marks must non be exceeded than 1 twelvemonth so that the public presentation can be entree easy which is been made for accomplishing the long term marks. Enhancing the scheme for feedback and acquisition is the last procedure, so that things can be evaluate and proctor or may adjusted or changed if necessary. The attack of the scheme is for both, the clients and the internal procedures. ( Drury, 2009 ) ESTABILISHING GOALS AND PERFORMANCE STATISTICS As explained briefly above about the procedures of balanced scorecard, we can now believe about the procedures of set uping ends and public presentation stats in all the procedures of balanced scorecard. Capabilities of the employers Capabilities of the IS ( information system ) Authorization, alliance A ; motive CUSTOMER ACCOUNT PROFITIBILITY It is based on the life clip value of the client by the organisation which can be determined by the life-time possible gross of the client subtracting the life-time cost. It helps to make up ones mind the client life-time profitableness over the organization/customer relationship. ( Drucker, 1999 ) Decision Management comptroller plays critical function in any organisation so there is a great demand to hold got top direction comptroller in most of the organisation is consider being the accountant of the organisation. Goals of direction comptroller are to preparation of schemes, concern activities, programs, and studies including finance, revenue enhancement, audit and system support for effectual determinations which helps the organisations to accomplish its hereafter ends. Question 2: What is meant by the footings relevant and irrelevant costs and grosss in Strategic Management Accounting determination doing? Include several little numerical illustrations in your reply. In the procedure of determination devising, all the costs may non be relevant some may see as irrelevant. Relevant cost is really considered as future cost ; where from the experiences of past direction makes determination for the hereafter. RELEVANT COST AND REVENUES The entire difference between the cost of two options is known as a relevant cost, it is non necessary that a cost which is relevant for one undertaking is besides relevant for the other, relevant cost varies from instance to instance, in the accounting defined term, it is known as a cost which direction thinks most of import for their determination devising, its eliminates all other unneeded cost. The of import thing that has to be considered is that it needs to see qualitative factors as good and non merely quantitative factors. ( Drury, 2009 ) IRRELEVANT Cost As mentioned above, costs that are irrelevant in a peculiar state of affairs may be relevant for other, Sunk costs ; operating expenses are the best illustrations of this. ( Drury, 2009 ) In a procedure of determination devising, the cost and benefits of one option must be compared with the other options, so the relevant and irrelevant cost can be analyzed, analyzation is critical because of two ground. First, ignorance of irrelevant informations which saves the clip and attempt of the determination shaper and the 2nd is that bad determination can easy be identified Examples: If toilet is seeking to make up ones mind whether to travel to watch a film or lease a videotape, is this determination the rent of the flat where toilet lives is irrelevant because whether he travel to watch the film or rent it the rent of the flat has to be paid in both instances. However, to cost of the ticket of the film or the cost for leasing the film is relevant in this determination because it is evitable cost. An evitable cost can be clearly defined through this illustration as, it is a cost that can be eliminated in a whole or in portion, If John choose to watch the film so leasing the film is considered as evitable cost same as if John choose the rent the film so purchasing the ticket will be considered as evitable cost. Whereas the rent of the house is ineluctable cost in this determination because, in taking any of the options it has to be paid by John. Evitable costs are relevant and ineluctable costs are irrelevant costs. There are two broader classs of costs that neer considered as relevant cost. Sunk cost Future cost that do non differ among the options SUNK Cost Sunk cost are the cost that has been incurred in past and can non be changed for future determinations, it is ever the same no affair what type of determination has to be taken. Therefore, it is considered as irrelevant cost and needs to be ignored. ( Garrison A ; Noreen, 2002 ) Examples: Suppose a machine has been purchased in the yesteryear, the cost that has been incurred for the machine is a sunk cost because it has already been incurred and can non be changed that is the ground why it do nt necessitate to be considered in the devising of determination. Future Cost Future cost that do non differ among the options should besides be ignored during the determination devising procedure. It can be more clearly defined by the aid of the mentioned below illustration. Examples: Let s go on the illustration that has been mentioned above where John has to take between the options whether he travel to watch the film or rent it, Suppose John intend to order a Burger of his pick during the film no affair he is watching the film in theater or he rent it, the cost of that Burger will stay the same in both the options. For the determination of telling a Burger, the cost is irrelevant because it is a future cost that does non differ among the two options. OPPORTUNITY COST It is the cost of the trade good that one leaves for acquiring the 2nd 1 among the two different options. ( Garrison A ; Noreen, 2002 ) For Example: Item Quantity Amount Benefits Wheat 10,000 dozenss 20,000 100,000 people fulfil the day-to-day necessity Industries 1 unit 20,000 100 get employment Here we can see two different options available, we assume that a peculiar state holding two different options available, whatever the option the determination shaper will choose the other would be consider as the chance cost. INCREMENTAL AND MARGINAL COST Incremental cost and Marginal cost are the cost of difference between cost of the merchandise and the gross acquiring by the sale of merchandise for the corresponding points under each option being considered. ( Garrison A ; Noreen, 2002 ) Examples: The incremental cost of bring forthing or bring forthing an increasing end product of merchandise Angstrom from 2000 to 2200 units per month are the extra cost of bring forthing an extra units of 200 per month. Incremental cost may be or may non be included in fixed cost. If as a consequence of a alteration in the determination of an organisation fixed cost fluctuate so the addition in cost is represents an incremental cost. If there is no alteration in fixed cost so the incremental cost will be zero. Relevant cost and grosss are required or utile in some particular instances which are mentioned below: Decision for particular merchandising monetary value: These are one clip orders merely and they are below the current monetary value of the market. It exists both in short term and long term footing. It is non the portion of the on-going concern of the organisation. Product mix determinations when capacity restraints exist: It occurs in the confining factor and its purpose is to concentrate on those merchandise or services which give the highest return of net income within the confining factor. Decisions on replacing of equipment: It is based on the determination where the original value of the old machine, depreciation and it s written off value is considered as irrelevant. Outsourcing ( Make or purchase ) determinations: it is based on the analyzation to transport out on the activities from the value concatenation within the organisation instead than purchase it from the provider. Discontinuance determinations: It is based on the analyzation of those merchandises or services where the cost is higher than the gross ( which merchandise or serve the organisation demand to stop ) . Note: The illustrations of these particular surveies are available in appendices. Decision To place the evitable cost for a peculiar undertaking or determination which is therefore the relevant cost, a determination shaper should follow the mentioned below measure: Extinguish the benefits and the costs that differ between the two options, the irrelevant cost will be dwelling of a ) sunk cost and B ) hereafter cost that does non differ from the options. After placing and analysing these cost, the determination shaper will so necessitate to analyse the hereafter cost that differ between the two options in a determination, the cost that remain are differential and evitable costs. In the procedure of determination doing the qualitative factors needs to be consider instead than quantitative factors. Question 3: What are the benefits and jobs of presenting activity based bing into an administration such as Jessup? ACTIVITY BASE Costing ABC method has been in usage since the start of twentieth century. Activity Based Costing is the bing harmonizing to the activity. Equally far as Jessup Ltd is concern the board of manager should hold to see the execution of the activity base bing to accomplish organisation end. The stairss of implementing Activity Base Costing are as follows. 1st Measure: First measure is to place the activities which are the analysis of runing procedure of each section and each section consist of one or more activities required for the production of an end product. second Measure: Second measure is to delegating resource costs to activities and there are two costs which are assign to activities known as direct cost which straight concern with the current production for illustration the stuff cost ( nail, pigment, wood ) to built tabular array, indirect cost which are the cost who straight which can non allocated to a individual end product and benefit to one or more end products, and the last assignment cost is general and administrative costs which is non associated with any merchandise or service to offer, such cost remain the same no affair what end product the activity produced for illustration wages of disposal, depreciation on works and equipments. 3rd Measure: Third measure is the designation of the end product of the consequence of the production for which activity is performed and consumer resources. Output can be merchandise services or clients. fourth Measure: Fourth and the last measure is to delegate activity costs to end product by utilizing activities drivers which assign activity costs to outputs which are based on single end products ingestion or demand of activities which is being performed. ( Geoktuerk, 2005 ) COMPARING TRADITIONAL AND ABC SYSTEM TRADITIONAL System The traditional base system which is besides known as standard system is been in working from 75 old ages and a batch of companies still utilizing this for the intent of fiscal direction statements and many other direction intents. It has some advantages for the companies like it is simple to utilize, the employees are more familiar with this system and the consistence of this system. But in today s concern it is misdirecting the determination shapers for the fiscal intents. The ground for that is that it is non been made for the instance of concern in which it is being utilizing presents, It has been designed for the companies that has 1 ) homogenous merchandises, 2 ) Large direct cost comparing with the indirect cost, 3 ) limited informations to roll up. Whereas in today s concern 1 ) A big assortment of complex merchandise and services are required, 2 ) Increased operating expenses compared to direct labor, 3 ) overload of informations and 4 ) Well non merchandise cost that can im pact the true merchandise. ( Drury, 2008 ) ABC SYSTEM The ABC costing system has been introduced because of the inaccuracy and misleading of the traditional system, these mistakes are the most unwanted things for the companies because of the environment set by the rivals in the market. The ABC system provides the accurate information and now most preferred over the traditional system, it is adopted when the operating expenses are increasing as compared with the direct labor costs. The smaller mark cost that are built upon activities are steps through the ABC system, it gives more advantageous because it helps in simplifying the procedure of determination devising and it makes the construct of the determination shaper more clear and mark oriented. It besides helps the direction to mensurate the public presentation and scene of criterions which may assist the director to utilize the given information for the intent of comparing. ( Drury, 2008 ) The traditional system normally depends on the random division among the section whereas the ABC system merely looks at the peculiar cause and how it might impact the cost. The cost for the production and support Centre is being merged in traditional whereas it s been see separately in ABC system. Both systems are utilizing a two phase allotment procedure, in the first phase, the traditional system are more looking at the cost for sections whereas the ABC system considers the activities. In the 2nd phase, the traditional system considers merely few cost drivers like labor, stuff etc whereas the ABC system considers a big Numberss of cost drivers. ( Drury, 2009 ) Traditional BASE COSTING TWO STAGE ALLOCATION ABC COSTING TWO STAGE ALLOCATION FEATURES/ BENEFITS OF ABC SYSTEM There will be figure of cost Centres and drivers available as per the demand of the company or which company could pull off. Establish truth in the procedure of different bing with respects to the merchandise, production, end user of the merchandise. Better aid in the production to understand the operating expense cost which is assign to the production of the merchandise of service. Easy to grok. Easy to construe harmonizing to the activity. Supply the better allotment of different resources as they are used in different merchandise line. Play critical function to place the activities and through such system determination shapers can extinguish such activities which are a load or emphasis for the production of the organisation or for the concern. Plants efficaciously with the public presentation direction systems which are employed by the human resource section of the company. Allow organisation to implement bing schemes across another diagonal of the concern procedure. Aid in the procedure of benchmarking which is an of import portion of the quality control system. ( Geoktuerk,2005 ) , ( Drury, 2009 ) Problem Necessitate a great no of informations and the informations aggregation procedure for this system. Time consuming. Generate capital outgo. This system is supposed to be crystalline system which some director would non better. Requires a immense wealth to prolong this system. Traditional system is more familiar than this system and most of the directors prefer traditional system because of the same ground. The companies who already holding the traditional system may hold jobs to setup this system. It is like land of information where the image of the company can non be clearly seen. ( Geoktuerk,2005 ) , ( Drury, 2009 ) Decision The ABC system is less emphasize on direct cost and more on indirect cost, Company like Jessup which is a service oriented company does nt hold labour and material cost so more demand for ABC costing is required, where the company need be aftering to place and analyse the meaningful pricing because tendering a contract is holding a proper apprehension of cost so that the best competitory monetary value can be set, ABC costing is necessary in a competitory environment like Jessup have. Note: See appendices for the illustration of ABC costing.