Modern Communication Technology And Acculturation Of Children Education Essay

Modern Communication Technology And Acculturation Of Children Education Essay Over the last several years, as new waves of African immigrants and their children have continued to enter the United States, researchers have considered the impact of semiotics of modern communication networks and technologies on acculturation and cultural identity, as well as the effects of immigration on the nations economy and society. However, the way immigrant children adapt to American values by using social networks and technologies has been mostly ignored. McDonnell Hill (2008) explained that children entering the United States today represent a particularly diverse range of cultures, and most importantly, some have had little or no formal education in their native countries. Little is known about how cultural conflicts evolved from the use of these technologies and became integrated into core American values in communications, behavioral skills, attitudes and finally understand the norms of American society and the cultural semiotics that are prevalent. Another overlooked factor is generally the impact the act of using modern communication technology has on the adaptation process and the psychological consequences that emerge as these new young African immigrants learn a new culture, new social norms and values, and most importantly, a new cultural language. Relevance of this research Kristin McCarthy (2010) confirms that immigration and the subsequent acculturation process results in enormous stress for children. McCarthy (2010) clarified how experts agree that being connected and accepted is an important component of adolescent development, and the inability to have this connection and behave as Americans could result in an increased risk of depression, suicide, bullying, alienation, school failures and drop-outs. Failure to connect could also lead to misinterpretation of societal values leading to criminal activities. Most importantly, the language barrier may bring about rejection from the society. Redfield, Linton Herskovits (1936) showed that there is growing attention on the role of acculturation, the complex process of change that individuals experience as a result of continuous contact with another culture in behaviors of immigrants residing in the United States. Evidence is mixed as to whether acculturation using Social networks and modern communication technology helps or harms African immigrants who make America their new home. This study will be the first to evaluate the relationship between acculturation and modern communication technologies amongst African immigrants. This study should provide a foundation for further cross-cultural research on social communication networks, acculturation and the physical and psychological functioning of African American children Significance of the Problem The influx of African immigrants and their children to the United States in the last two decades has been phenomenal. The number of African immigrants to the United States more than quadrupled in the last two decades (Immigration and Naturalization Services, 2009;, Jo, 1999). We are aware of the correlates of social activity behavior of African American children (Chandler et al, 2002), However, little is known about the social activity behaviors and unique personal, social and environmental correlates of social activity in African immigrant children use of social networks and communication technologies in their adjustment to a new society. Thus, it is important to identify the influence of acculturation process using social networks and modern communication technologies, in addition to commonly examined correlates of social activity on African American childrens social activity behavior. Objective of this study The purpose of this study is to examine how the use of Internet social communication networks like MySpace, Facebook, Twitter and modern communication technologies like smart-phones instant messages, multimedia (online gaming), blogging and discussion forums called Social Activity, have impacted the acculturation process of young African immigrants(18-25 years) to the nation. The larger goal is to increase understanding of cultural conflicts, semiotics of language differences, and adaptation process in order to promote diversity and enrichment in American society. Research questions The proposed research will answer the following questions What are the social activity behaviors of young African immigrants using social networks or modern communication technologies? What are the metrics of young African immigrants potential strategies to be pursued within their adaptation process correlated with their use of social networks and modern communication technology? Is there a direct effect and/or indirect effect of acculturation on social activity behavior through intrapersonal correlates of social activity using social networks and modern communication technology? What are the relationships between acculturation (multidimensional [young African immigrant and American acculturation] and proxy [language, length of stay in the US, age at immigration]) and other background correlates of social activity (use of social network sites, communication with peers on Internet and communication technologies serving as status symbol), interpersonal correlates of social activity and social activity behaviors of young African immigrants. Conceptual Framework The conceptual framework used to guide this study will be adapted from Anthony Giddens structuration theory of interaction of groups and organizations with information technology called Adaptive Structuration Theory (DeSanctis, G., Poole (1994) modified this model and used it successfully and criticized the technocentric view of technology use and emphasized social aspects. DeSanctis, G., Poole, M. S. (1994) emphasized that groups and organizations using information technology for their work dynamically create perceptions about the role and utility of the technology, and how it can be applied to their activities. These perceptions can vary widely across groups. One major assumption of this model is that the role and utility of technology and how it can be applied influence the way and how technology is used and hence mediate its impact on group outcomes. To understand and give validity to these perceptions by DeSanctis Pooles theory (1994), Gordon (1964) concept of Assimilation in American life will be evaluated to determine changes in behaviors pattern of immigrants based on use of technology. Literature reviews This research will present a comprehensive literature review on acculturation of young African immigrant into americans social-cultural pattern in their use of social technologies. An in-depth look will be provided into the aspects of web-based social technology associated phenomena including languages, interactions, cultural influences and status quo of these technologies as modern wave of new generation acceptance. Amongst specific literatures to be reviewed will be based on the following model lists. Social change and Acculturation Social activity enables psychology of social change and acculturation, which showed that many psychological characterizes become altered as individuals experience changes in their socio-cultural milieus (Berry, J. W., Poortinga, Segall Dasen, 2002). These changes can be as a result of social changes that are taking place from within a society (Georgas, 1993), or may result from contact with other cultures (Feldman et al, 2002). Berry et al (2002) also concluded that these changes have been identified as economic changes that move people away from traditional pursuits and norms towards new forms of employment and empowerment, alteration in social relationships including intergroup and interpersonal relations, and cultural changes that involve the alteration of traditional institutions and the replacement of these with imported ones. Socio-cultural values of technology assimilation by young West African immigrants Information technologies are both a by-product of the socio-cultural environment within which they evolve as well as a substantive and strategic sub-system of that environment (Elmandjra, 2001). McGinn (2006) explained that the significance of understanding a new cultural environment is to accept the invasion of technologies and their products or to opt for an active stand and for the elaboration of strategies and policies to ensure social relevance as well as cultural coherence. Steward (2009) believed that cultures do not change according to some inner logic, but rather in terms of a changing relationship with a changing environment even with technology. Americanism and Social Networks The Internet has fundamentally changed our communication patterns in which peoples interactions are increasingly dependent on electronic communication channels and less confined by territorial gaps. Such change has shrunk the distances between physical location significantly and thus brought about a brand new view of space and time (Miller, 2002; Watson et al., 2002). As the need for adaptation of African immigrant children into American way of life continues, the need for study of the cross-cultural adoption and use of IT has been souring which is evidenced by the surging number of pertinent research papers published and presented. Computer networks have been used to support information and knowledge exchange among geographically dispersed users and distributed social interactions (Ahuja et al., 2003). Social-cultural adaptation of modern communication tools Blau (1964) showed that social exchange theory positing that individuals engage in social interaction because they expect to receive some type of reward whose form does not necessarily confine to monetary value but also emotional values including approval status and respect. Wasko et al. (2005) clarified further that one potential way an individual can benefit from active participation is the perception that participation enhances his or her personal reputation in the society. Therefore, reputation, acceptance and status symbols are assets that young West African immigrant can leverage to achieve and maintain assimilation within a collective environment (Jones et al., 1997). RESEARCH METHODOLOGY The research methodology consists of three phases to leverage the strengths of qualitative and quantitative methods. The first phase will review extant research literature related to the influential factor of web-based social networks as a form of communication technology participation. The picture of the semiotics of cultural interaction will be evaluated as an adaptation process of young West African immigrants. The objective of this exercise will be to identify explanatory constructs from academic works across disciplines including social network theory, cultural dimensions, and individual level technology acceptance as evidence amongst selected young West African immigrants to the United States. The second phase will allow researcher to conduct in-depth interviews of young West African immigrants that meet the minimal requirements for web-based social network usage on one hand and other physical communication tools such as cell phones, blogging and multimedia. These interviews will be guided by a qualitative interview instrument, which contains a series of open-ended questions for the interview process. By engaging in the interview will allow the researcher to further elicit driving factors of user adoption of both social networks and the social activity involved in the use of the physical communication tools. The final phase, along with indicators generated in phase one and two will allow researcher to gather data from these interviews to create a 100-page quantitative survey that will be distributed to a random population of young West African immigrant in 25 states in the United States of users of both social networks and communication tools. In this way, empirical evidence can be obtained through analyzing users ratings of indicators that pinpoint the significance of social communication technology to acculturation of young West African American immigrants. The instrument will be subjected to content validity analysis, the sampling frame will be identified to enable the broadest generalization, and the instrument items will be assessed for discriminated validity. Work plan for data collection In order to maintain both social and material properties, it is important to adopt a triangulation concept which could establish legitimate ground to reduce the methodological conflict between qualitative and quantitative research approaches (Orlikowski and Robey 1991; Yin, 1994). McGrath (1982) justified the use of both qualitative and quantitative method in three methodological dimensions namely generalizability, precision and realism. Researcher intends to incorporate the three dimensions in his research work plan for data collection. Sample Frame Researcher intends to select research subjects before the research design can be carried out for data collection. The sample frame for pre-test and large scale survey will be drawn from two distinct areas. The first will be from college students whose ages range between 17 to 24 in United States and new West African immigrants who recently won the DV Visa lottery. In order to justify using this frame, the researcher will revisit the focal issue of this research and explain how it would be difficult to conduct meaningful research without studying young west African immigrants who are both new and young web-based social communication tool users or adopters. Data Collection Since this research will include technology study, survey and controlled experiment are considered widely adopted to establish causal relationships between observed variables. Each of them bears advantages and disadvantages and it is contingent upon various factors to decide which one has better fit with the research context. Lyberg and Kasprizyk (1991) explained that expected quality of collected data, estimated costs, expected level of errors and length of the data collection period are major reasons for controlled experiment. Bailey (2002) agrees that this will explain why lab experiment are not as popularly used in social science as in other disciplines such as natural science. In addition to survey, other content analysis techniques including secondary data sources, archive data exploration, objective measures or tests, and semi-structured interviews are used to compensate for some limitations of quantitative data analysis. Qualitative Data Collection The qualitative data collection to be used will range from interviews, observational techniques such as participant observation and fieldwork, through to archival research. Both primary and secondary sources of data will be used exclusively in this research. Insights into social networks and web-based communication tools will be generated based on a wide range of discovery of industrial reports, newspaper stories, national statistics and descriptive research. The primary sources of data will refer to those data which are unpublished and which the researcher has gathered from the subjects or organization directly. The interview process will involve interviewees from US and from 25 states primarily at selected colleges. Written permission will be obtained with the application for IRB approval from each college. The screening process will consider subjects commonalities and cohesion of traits including culture, education and social communication tool activity in a web-based environment. Guidelines will also be incorporated into the interview design to elicit the subjective, contextual, and spontaneous information concerning web-based socializing activities and consistent use of modern communication tools. Quantitative Data Collection Selltiz et al., (1976) explained that when using the explanatory survey approach that makes logical inferences from non-experimental data, the researcher does not need to manipulate predicting variables or make assignment of groups because the variables are observed in their natural settings. Newsted et al., (1996) further clarified that epistemologically, surveys provide one way of obtaining and validating knowledge and raised the question whether surveys had outlived their usefulness and concluded that surveys are appropriate in certain conditions and less useful in others. Selltiz et al. (1976) argued that an explanatory survey is applicable when studying complicated social phenomena in which causal patterns contain multiple factors and more than one predicting variable is found. Cronbach (1971) explained that the main purpose of conducting the survey is to move from observations to theory validation by using an instrument that captures necessary data in an unbiased manner. It is suggested that by doing this will require a clear understanding of the concepts of constructs and their relationships which are important to make sense of human behavior involving information systems use. Scales Development The researcher will use psychometric response scales, a five point Likert scale will be selected: Strong Disagree/Disagree/Neutral/Agree/Strongly Agree. Researcher chose this type of response scale because of its good balance between parsimonious design and room of response. Researcher did not use the most popular wider range of scale such 7 or 10 because of its ambiguity in transformation data. Dawes (2008) found that data from 5-level, 7-level and 10-level items showed very similar characteristics in terms of mean, variance, skewness and kurtosis after a simple transformation was applied. He further explained the lack of precision regarding the differences between somewhat disagree and somewhat agree. Dawes (2008) further clarified that in order to avoid response bias which poses challenges in collecting effective data that accurately reflect the social facts, it is important to use a scale with balanced keying, such as a five point scale that has an equal number of positive and ne gative statements which can mitigate the problem of acquiescence bias because acquiescence on positively keyed items will balance acquiescence on negatively keyed items (pg. 79). Proposed Instrument Researcher will cover three general areas of structuration theory of interaction of groups and organizations with information technology called Adaptive Structuration Theory and pertinent hypothesis are rooted in research literature of IS and socio-cultural theories that would help to answer the research questions suggested in this research. The areas to be covered will include the use of technology and social communication tools, social behavior motivation to acculturation and cultural conflict influence of the immigrants Pretest Researcher will engage in pretest which refers to a research process/experiment that precedes a full scale study to examine whether operational constructs or variables are appropriate for further analysis. Researcher will use various forms of experiments and aims to replicate the formal experiment but on a smaller scale. Hunt et al., (1982) An important rule of thumb in conducting pretest is to use sampling subjects who have the closest characteristics with those of full scale data collection. For this research, both groups of college students and DV lottery winners in the U.S. will be selected to complete the questionnaire to provide further feedbacks in terms of appropriateness of items, length of time required to finish, and overlooked dimensions. This feedback will be considered in the process of finalizing the instrument that will be distributed to a large scale sample target. The research methodology will also include content validity, measurement equivalence, common methods bias, and non-response bias. DATA ANALYSIS AND INTERPRETATIONS Researcher will describe data collection procedures and also present data analysis results using both qualitative and quantitative methods. Researcher also plans to use supportive empirical finding which will be explained along with how statistical assumptions are satisfied. These statistical evidences will be used to examine any hypotheses generated from literature study and inferences. Researcher will also provide both descriptive and interpretive data analysis using the structural equation modeling techniques. Researcher will also answer most research questions from a confirmatory perspective, links theoretical assumptions and conclusions and completes the research methodology Qualitative Data Analysis Researcher will use narrative style and open ended interview questions rather than retrieving answers based on fixed options multiple choices. Shim et al., (2002) explained that qualitative data can reveal the realism aspect of investigated subjects. So this section will be used to interpret perceived data obtained from interviewees in a focus group environment Method Description Focus Group Researcher believed that it is important to understand what motivates subjects of this research and the understanding of user behavior in the use of social communication network and tool when they find themselves in a different cultural environment. Researcher will use focus group method by selecting a group of interviewees (in this case, less than 30), which consist of individuals that meet the pre-screening requirements (Morgan 1998). The group will participate in the discussion whose topic is designated by the researcher. As a validated approach in behavioral sciences, focus groups are administered in US. All participants are selected social network and communication tools users including rejecters (used Social network and communication tools and decided to discontinue usage). Researcher intends to have a table list of profile of interviewees in the United States. Quantitative Data Analysis Researcher will analyze perceptional data statistically to discover interesting patterns hidden behind human behaviors. Respondents will be asked to report their true opinions according to a structured survey that contains items generated in literature review and qualitative data analysis. Method Description Large Scale Survey Lee (1999) argued that surveys are particularly useful in determining the actual values and interactions of variables. Researcher will use an approach which would be seen to have the following strengths: compared to interpretive methods, it will be easy to administer; it will determine the values and relations of variables and constructs; generalizability and replicability will also be tested; it will be capable of testing theoretical propositions in an objective fashion. Selltiz et al. (1976) argued that an explanatory survey should be adopted when studying complicated social phenomena in which causal patterns contain multiple factors and more than one predicting variable is found. Cronbach (1971) emphasized that the main purpose of conducting the surveys is to move from observations to theory validation by using an instrument that captures necessary data in an unbiased manner. Researcher will use both paper based and web based survey instrument. The selection of sample subjects will be strictly based on how well the characteristics of the target population can be represented. Data Collection Analysis Researcher will use analysis that would demonstrate respondents social background that is consistent with the research design, namely, young African immigrants with appropriate social network and communication tool use experience. Researcher will also use a pilot study that will examine initial content validity of the collected data. Straub (1989) explained that non-response bias is a major threat to the validity of the survey method. Demographic Statistics Researcher will use a demographic statistics of respondents that are categorized in four dimensions: age, gender, web or Internet experience and modern communication tools. Researcher will use high level of homogeneity of domestic nature within one group young west African immigrants and a high level of heterogeneity across groups Structural Equation Modeling Researcher will use the Structural Equation Modeling (SEM) which is a statistical technique widely used in social science research. Byrne (2006) indicated that this consists of two major parts: a measurement model and a structural model. This technique is similar to multiple regressions; however, SEM is a powerful technique in constructing and examining causal relationships using measurement error and model fitness. The justification for using SEM is that it employs a confirmatory rather than exploratory approach to test models. Therefore, it is an ideal selection for theory verification instead of development, even though in reality SEM does carry some exploratory nature. Chin (2008) suggested that SEM enables IT researchers to achieve the goals including: evaluate and control measurement model errors of latent variables, simultaneous analysis of multiple paths relationships, and flexibility of testing theoretical assumptions. DISCUSSIONS AND CONCLUSIONS The core issue of research is to examine how the use of Internet social communication networks like MySpace, Facebook, Twitter and modern communication technologies like smart-phones instant messages, multimedia (online gaming), blogging and discussion forums called Social Activity, have impacted the acculturation process of young African immigrants(18-25 years) to the nation. Most of the research questions are expected to be answered in this research and findings discussed to explain different related behaviors in acculturation of young west African immigrants. Using mixed methods of both qualitative and quantitative, the researcher will be able to reveal context-oriented insights that are complement empirical findings which are statistically inferred to large population of samples. With this in mind, researcher will divide the discussion of findings into two aspects of quantitative and qualitative including further justifications of research methodology, the implications of these findings, future research directions and conclusions.

Standard Costing

Introduction to Management Accounting Lecture: Albert De Jonge Student: John Alejandro Eusse Agudelo Submission date: 20/04/12 Contentpage Introduction3 Standard Cost3 History of Standard Costing4 Disadvantage of Standard Cost4 Advantage and benefits of Standard Costing 5 & 6 The relevance of standard in Brittan and rest of the world6 Overhead 7 Conclusion8 Reference and Bibliography9 IntroductionThis report is based on the relevance of standard costing in Modern Britain, the report will include so fact and evidence that standard costing is relevant or not relevant for a 21st century Britain. To clarify more on this topic and to support my argument and discussion it will be necessary to use empirical evidence such as case studies from social scientist and scholars specialised in the subject. The assignment will focus on how standard costing is relevant in the UK compare to Germany and Japan.The aim of this report will be to present an argument for and against standard -costing. My fi ndings will determine what evidence to use so that, the report will be unbiased and well presented according to the assessment task. Lastly there will be difference between standard price and standard cost, this will be made clear and explain further. My research will be done through Internet source textbooks. Standard Cost â€Å"Standard cost is usually associated with a Manufacturing Company’s cost of material and direct labour and manufacturing overhead†.Standard cost is different from Actual cost because standard cost is an estimate put together, Standard costing is a reliable technique used to manage and improve the performance of an organisation, standard costing can be seen to the same or similar to Activity based costing (ABC) but has often been criticized to be outdates and lost relevance but it was also suggested that the best techniques for controlling cost and performance management is to use ABC and standard costingStandard costing is a management tool use d to estimate the over cost of production assume normal operations in other words, the estimate cost of material, labour overheads and other cost for each unit of production or purchase in a given accounts period. The basic concept of standard costing should be discuss clearly because it form the bases of the argument s to weather standing is relevant or not in the recent times. The charted institute of management Accounting, London, defines standard costing as â€Å"the preparation of standard cost and analysing cost the causes of variation with a view to maintain maximum efficiency in production.From the above definition, there are some key words that needs to be noted and explain for clarity of this report, one of which is standard cost – which is defined by the institute of cost and work Accountants as standard cost are prepared and used to clarify the final result of a business particularly by measurement of variations of actual cost from standard cost and the analysis of causes of variation for the purpose of maintaining efficiency of executive action. History of Standard CostingFor over 100 years, standard costing has been used for valuing stock and work in progress â€Å"some historians say the origins of costing go back even further and have found evidence it was used in American Civil war by quarter master as a means of controlling cost. It doesn’t really matter when the technique was invented what is more important is that it is still in use today† â€Å"In 1989 a survey showed that standard costing was being used by more than 75% of British Industries e. g. brewing, textile, electronics and Pharmaceuticals. Disadvantage of Standard CostThere are many article and books that criticise standard costing as a technique that’s in appropriate as capital intensive industries with high level of fixed overheads. Some Journals articles from the US in recent years indicate in use and although a 100 years old has definitely survive d the test of time. It can be used effectively to those industries which are producing standardised product and are repetitive in nature , examples are transport for London, Salt industries etc. Standard costing is not suitable in situations where a variety of different ind of tasks are being done e. g. this is one of the weakness of standard costing it does not include overheads Standard cost variance report is usually prepared on monthly bases and often is released days even week after the end of month. As a consequence the information in the report may be so stale that it is almost useless. Timely frequent report that are very precise but out of date by the time they are release some companies are now reporting variances and other key operating data daily or even more frequently.If managers are intensive and use variances report as a club, morale may suffer, employees should receive positive reinforcement for work well. Increase in Labour doesn’t necessarily mean productio n will increase because output is depended on processing speed of machine. â€Å"(George Brown 2000) mentions that they can be improvements and changes which may be aided though the monitoring of variance trends though time. Trends may be monitored in order to establish whether the situation is deemed to be in control with variance fluctuating within acceptable limits.Alternatively, the variance trend may indicate an out of control situation which must be investigated with a view to improving and changing product design, production methods. Etc† â€Å"Many candidates are unable to carry out necessary computational aspects of an examination question. This is likely caused, at least in part because of a lack of understanding of physical situation which the data is intended to represent. A further problem is lack of ability to relate the physical information that has been calculated and the discussion about it relevance as a business tool in planning, control etc. Advantage and benefits of Standard Costing The benefits of using standard costing is that it can be used by management and managers as marks against which the performance of an organisation or of a department can be measured, it’s a good control tool for every activity it is not only a cost control tool but also help in help in production planning and decision making policy formulation and allows management by exception. â€Å"(George Brown,2000 ) states that it’s a useful part in management accounting tool kit which has also been increasingly questioned.The extent to which standards have a role to play in modern business is linked to the adaptation of progress, market and policies in changing business environment. â€Å" The rate of change in product type and design due to technological improvements, customer requirements and increased competition has led rapid to change in how business operate. The need to respond to customer demands for speedy availability of products, shorten ing product life cycles and higher quality standards has contributed to a number of changes in the way in which business operate.These include: Just in time system allied to flexible manufacturing systems aimed to ensure that customers demand may be satisfied on a pull though basis. Stock and work in progress Will be minimised and the business operating cycle tailored to cater for the specific customer requirements. Total quality programmes aim at continuous improvement, with the identification and elimination of non value added activities and the effective provision of added activities.Great emphasis on the value chain, from close link with suppliers of input materials and services to identification of customer needs in respect of quality, deliver and changing requirements though time. cost control standard costing system help to improve cost control and cost reduction, This involve the whole process of setting the standards second is a routine comparison and analysis of performanc e and expenditure against these standards and lastly is the ability to express and study the variations in monetary terms and implement corrective measure. (George Brow, 2000) asks what of standards in modern business? Can planning and decision making be accomplished in an effective manner without reference to some standard or based and without recourse to some measurement though time of achievements of, progress towards or variation from such standard or base? What elements of traditional stand cost will still have some relevance?This question has been raised and discussed in a number of areas in which standards may feature:† Right decision making – It provides information to the operational staff, accountant and the management about the expected utilisation of production lines, machines, vehicles, cost, of all activities and raw material & standard processing time. Performance management the target of different individuals, are fixed if the performance is according to predetermined standards.This standard can be used by managers as yardstick against which the performance of an organisation or department can be measured with this the management has no worries, the responsibilities are fixed and everybody tries to achieve his or her target and with hoe the are appraised Benchmarking standard costs are good yard stick for comparison between different plants at different locations standard develop for a production line in manufacturing company A can be compare with standard develop in another manufacturing company of the same production line.Budgeting and planning It helps the management to prepare forecast for the rest of the year and sometimes more year’s e. g 5 years etc. The relevance of standard in Brittan and rest of the world Standard costing is arguably less relevant according to authors and professional in the accounting world this method is out dated and should be replace with more up to date method such as JIT TQM and ABC. The use of standard costing is relevant to an extends however the more current method are prefer and are widely used in most manufacturing company’s. Dr. Reef Lawson, IMA vice president of research and Professor-in-Residence; Jiliang Yang, retired professor from Hong Kong University of Science and Technology; and Pinzhun Ding, IMA senior China advisor, formerly of the PRC Ministry of Finance and the Chinese Institute of Certified Public Accountants (CICPA). These are the researchers that worked on the evolution of the finance and accounting (F&A) function in Chinese companies and management accounting technique (costing practice) they use.The study found significant differences between the costing practices followed by most Western companies and those followed by Chinese companies. † â€Å"It has been claimed that the use of standard costing is less expensive than an actual or normal costing system (Hilton et al. , 2003). Accordingly, standard costing has been widely used for both cost control and product costing purposes as well as to evaluate performance. Overhead Standard costing techniques do not include any overheads because standard costing always include elements for fixed overhead due to a larger percentage or the total cost of a product in manufacturing plants.In this case, there are two ways of approaching overheads treatment when using standard costing in management reporting. â€Å"Whelden (1932) in the first edition of cost Accounting and actual overhead costing methods, simply record the over or under applied overhead as the difference between actual overhead cost and a standard charge to work in progress. † In 1950 W Coutts Donald (CA,FCWA) used the innovation of calendar variance as part of the overhead volume variance.The calendar variance was a self adjusting variance that allowed for the under or over absorption of fixed overhead cost due to the varying number of working hours or days in any given accounting period. Where the bu dgeted fixed overhead was broken down into twelve equal parts, the calendar variance was in effect and used to flex the fixed overhead budget. In this case on a later date it was analysed into expenditure and volume variance. The volume variance was then subdivided into capacity and efficiency or productivity variance.Separate sets of overheads variances for fixed and variable overheads were also calculated. As mentioned earlier, the calculation of a calendar as part of fixed overhead capacity variance was probably the least understood of all variance. The Puxty and Lyall and Drury surveys show that 60% and 89% of respondents respectively, reported an overhead expenditure variance. Much lower numbers (28% and 41 %) reported an overhead volume variance. This could indicate a high level of use of a contribution approach in reporting system. 1) Overhead can be completely I ignoredOr (2) assumed to be fully absorbed by some cost drivers, these are the activities that consumes resources such as machine labour hours the mileage or the truck fleet etc. Conclusion The evidence showed that standard costing is less relevant in Britain because the country is more relying on service rather than manufacturing, The way standard costing as lasted over time also suggest how useful it has been and the alternative option such as TQM,JITand ABC could not replace the standard costing in the near at the moment.It is well known among the social scientist that this process is less common and even less in the United Kingdom because of the lack of manufacturing output in all the sectors compare to other countries such as USA, China, Japan and Germany. The way the report set out it support the argument that standard costing is relevant but the threat of it being extinct is something that need to be considered, even though it as survived many years, it is inevitable that the other method will come into practice more often for the newer generation.

Online Nursing Schools Learn How to Offer Hope through Hospice Palliative Care Nursing 2019

When considering hospice palliative care, many professionals immediately think of caring for patients who are close to death and typically suffering from cancer. Graduates of campus and online nursing schools may also imagine a hospice patient as someone who has lost all hope after being told his or her illness is terminal. But according to practicing hospice palliative care nurses, these images are mere myths and fail to encompass the entire function of hospice palliative care nursing. What is Hospice Palliative Care? Graduates of campus and online nursing schools who choose to specialize in hospice palliative care focus on making patients comfortable and as free of pain as possible. The goal of treatment is to relieve symptoms rather than to cure a terminal disease. In addition to providing pain medications, a hospice palliative care nurse with a campus or online nursing degree may administer a blood transfusion to lesson the patients suffering from dyspnea (difficulty breathing) or may even give antibiotics when pneumonia is causing uncomfortable fever and chills. .ud0fe08af444503a9b0e022612400cc01 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .ud0fe08af444503a9b0e022612400cc01:active, .ud0fe08af444503a9b0e022612400cc01:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .ud0fe08af444503a9b0e022612400cc01 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .ud0fe08af444503a9b0e022612400cc01 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .ud0fe08af444503a9b0e022612400cc01 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .ud0fe08af444503a9b0e022612400cc01:hover .postTitle { text-decoration: underline!important; } READ The Perks of Joining the World of International Business DegreesContrary to common perceptions, hospice palliative care is for a wider range of individuals than simply terminally ill cancer patients. Alberta RN, an official publication of a group of registered nurses, maintains that hospice palliative care is for any patient at risk of, diagnosed with, or experiencing a life-threatening illness no matter what their prognosis or age. A patient may also voluntarily exit hospice palliative care and return to aggressive medical care at any point in time. Qualities Necessary for Success as a Hospice Palliative Care Nurse Hospice palliative care nurses may assist their patients through the stages of grief and encourage a new focus for hope that is based on feeling good on a day-to-day basis and becoming comfortable with the idea of death. According to the Department of Labor, nurses need to be caring, sympathetic, responsible, and detail-oriented. Registered nurses also need to be emotionally stable in order to deal with job stresses, such as crises, emergencies, and human suffering. Internship and on-the-job training while completing an online program RN to BSN curriculum is necessary to gain the practical work experience required to practice as a hospice palliative care nurse. .u9df6cec7c9a2cece8a6211d9ce81146b { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u9df6cec7c9a2cece8a6211d9ce81146b:active, .u9df6cec7c9a2cece8a6211d9ce81146b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u9df6cec7c9a2cece8a6211d9ce81146b { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u9df6cec7c9a2cece8a6211d9ce81146b .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u9df6cec7c9a2cece8a6211d9ce81146b .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u9df6cec7c9a2cece8a6211d9ce81146b:hover .postTitle { text-decoration: underline!important; } READ New Jersey Colleges and Universities Pursuing Online and Campus Based Education in New JerseyRequired Education to Practice as a Hospice Palliative Care Nurse Registered nurses may legally practice in the U.S. with a hospital diploma, associate degree, or an RN to BSN degree (bachelor of science in nursing) . However, employers more often prefer to hire nurses who have attended a campus or online nursing program that leads to a bachelor of science in nursing. Particularly for specialized nursing fields, such as hospice palliative care, attending campus or online nursing schools for an RN to BSN degree teaches communication, leadership, and critical thinking skills that are necessary in todays health care environment. Many schools are now offering RN to BSN online programs that have been designed specifically for working registered nurses. Online nursing schools, such as the University of Phoenix, provide academic training in the following areas: Physical Sciences Life Sciences Social Sciences Humanities Other online nursing schools, such as South University, possess degree online RN programs that allow students to specialize in specific areas of nursing, including online nursing degree programs. .u40b1485a77e12ece5dce7c108974cf2c { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u40b1485a77e12ece5dce7c108974cf2c:active, .u40b1485a77e12ece5dce7c108974cf2c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u40b1485a77e12ece5dce7c108974cf2c { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u40b1485a77e12ece5dce7c108974cf2c .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u40b1485a77e12ece5dce7c108974cf2c .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u40b1485a77e12ece5dce7c108974cf2c:hover .postTitle { text-decoration: underline!important; } READ Find Vocational and Trade Online Degree ProgramsThose interested in learning more about online nursing degree options are encouraged to visit College-Pages.com, the education and career resource website. 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Core Principles Of An Ideology - 868 Words

Core principles of an ideology allows for the ability to the concepts to be put into use. The ideas of their core principles give a step by step booklet to ensure that there is a direct course of action for the plan ahead. When dealing with the development of a government, laws or leadership; core principles are the reasonable for them. For Hitler and the Nazi’s such way of thought when making sure they could effectively carry out their plans. The core principles of the Nazi’s would give way to the creation of social, political, and economical future of Germany. Schleunes novel provides great information of the creation of the core principles and the effects they had on the Holocaust. For the Nazi’s, Hitler ability to have such executed plans and laws set in place allowed to not just discriminate against the Jewish community in Germany but try not completely eliminate them. In a way if not for the core principles of ideology it would have been impossible for Hit ler and Nazi forces to being able to commit such crimes against the Jewish people. In order to allow of Hitler and the Nazi’s to put an effective ideology together to use against the Jews they would need an opportunity to take control of Germany. World War I and the Great Depression gave Hitler that chance, and with the chance they could establish a government that could create and enforce of way of thinking towards the people of Germany. â€Å"The Depression, of course, had come to his aid by creating the discontentedShow MoreRelatedSummury of: Building Your Company`S Vision by James C. Collins and Jerry I. Porras716 Words   |  3 PagesSUMMURY OF: Building Your Company`s vision By James C. Collins and Jerry I. Porras Companies that enjoy enduring success have core values and a core purpose that remain fixed while their business strategies and practices endlessly adapt to a changing world. 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