Danshui Plant recommand for managemnt accounting perspective Essay Example for Free

Danshui Plant recommand for managemnt accounting perspective Essay Danshui Plant No.2 is facing insufficient information for Wentao Chen, manager of Danshui Plant, to evaluate the performance of their production for the first quarter of their contract to assemble the Apple iPhone4. They were anxious as their target to produced 200,000 units of iPhone per month was unachievable as they could only produce 180,000 of units per month. Wentao Chan had called Jianye ma to request a summary of monthly operations, unfortunately Bingqian Li was uncomfortable with the report. In order to know what really going on, Li wants to prepare the flexible budget to compare the actual performance to the budget. Use of flexible budget allows the management to have a control and real time monitoring of business operations. This is because, it is prepared with the different line values for different sales projections. Besides that, it is become useful planning tools and help to react to the changes more efficiently. Since the company does not have enough information about the shortage of production of iPhone, the company still need to consider the possible causes of the problem. For examples, the problem may caused by the weaknesses of the plant that is used by the company to produce the iPhone. As we know before this, the plant is used to produce the computer hardware, and now it is used to produce the iPhone. Here, we can see that the capacity of the plant is unable to produce the iPhone. Besides, we know that the company need to produce more than 200,000 units of iPhone every month for the rest of 9 months dues to the shortage of the plant to produce the desired quantity of iPhone that being set by the company target, they should upgrade the maintenance of the plant that suits to assemble the iPhone. Besides that, the company can outsource some of the part of the iPhone from other company so that they could focus on the assembling the process only. By doinfg this, more labor could be assigned to assemble the iPhone and as a result, the amount of production will be lower due to the reducing in labors and material cost. Indirectly, all the material cost in producing the parts will be much lower as it will be taken by the outsource company. Apart from that, the ability or skills of labours needs to be enhanced. There is no point if the capacity of the plant can be increase to produces more parts but the labours still assemble the same amount of the iPhone. Therefore, as a solution, Danshui Plant need to held an speed and short training program that could enhance the skills of their labours in order to achieved the target. As we know that the program might consumed times, but the results will be better. More labor can be hire and let them to experience such program to perform better than before. The increasement in labor cost will be covered by the material cost that is reduced due to the outsource activity before.

Reflection on a Critical Incident Essay -- Critical Analysis of an Inc

The objective of this assignment is to explore and reflect upon a situation from a clinical placement. Reflective techniques will be used to reveal how well or badly the situation was handled. And how the incident, and the reflection has influenced personal learning and professional practice in relation to nursing care. According to Hogston and Simpson (2002, p398) reflection is "a process of reviewing an experience of practice in order to better describe, analyse and evaluate, and so inform learning about practice". Wolverson (2000, p24) includes this is an important process for all nurses wishing to improve their practice. This will be investigated using a reflective nursing model. In accordance with the 2002 Nursing and Midwifery Council, the clients' details and placement setting has not been disclosed in order to maintain confidentiality. The incident occurred during the first week of the placement. The writer was then asked to perform an electrocardiogram (ECG) on a sixty six year old lady in the minors department. Hinchliff, Montague and Watson (2000, p398) states that an ECG is a graphic recording of the electrical processes that initiate the contraction of the cardiac muscle, performed by attaching electrodes to the body that are then connected to an electrocardiograph. On completion, the ECG was checked by a doctor and instructions were given to rush the patient to the resuscitation department of the Emergency department. This incident was chosen for discussion as the consequences could have been great if not dealt with correctly. The reflective model chosen is the John's model. This is an appropriate model for a students level, being described by Burns and Bulman (2001, p11) as providing support ... ...ober, J. (1998). Nursing Practice and Health Care. (3rd ed). London: Arnold Publishers Hogston, R. & Simpson, P. (2002). Foundations of Nursing Practice. (2nd ed). Basingstoke: Palgrave Marks, C. (2001). 'Reflective practice in thermoregulatory nursing care'. Nursing Standard. 15, (43), p38 - 41 Nicholls, C. & Sani, M. (2003). 'The treatment of cardiovascular disease in older people'. Nursing Older People. 15, (7), p30 - 32 Perry, A. (1997). Nursing, a knowledge base for practice. (2nd ed). London: Arnold Publishers Powell, H. (2002). 'A time to reflect'. Learning Disability Practice. 5, (7), p16 - 18 Taylor, B. (2001). Reflective Practice. Buckingham: Open University Press Wilkinson, J. (1999). 'Implementing reflective practice'. Nursing Standard. 13, (21), p36 - 40 Wolverson, M. (2000). 'On reflection'. Professional Practice. 3, (2), p31-34

Domestic Violence among African Americans Essay

Domestic violence is abuse that occurs within a personal relationship. It can occur between former or current spouses or significant others. Domestic violence doesn’t have a name it affects both men and women of any race, religion; gay or straight; upper class or low class; adolescents, adults, or seniors. But most of its victims are women rather men. While domestic violence is present in all races, the existence among African Americans is significantly higher in the United States. There are many elements that have been shown to stimulate a person to engage in domestic violence examples are failing relationships, lack of employment, poor school systems, violent communities, drug use and the multitude of nearby accessible liquor stores. Experiencing any these situations can lead to strong emotions that can ultimately result in domestic violence. People who experience domestic violence are deeply affected and often live in fear. This plague has broken down and destroyed many African American communities. There are serious physical and mental health risks involved in domestic Violence. Abortion, stress, unconsented sexual encounters, possible suicides, complicated pregnancies and murder are few possible physical results from domestic violence. (Bent-Goodley, 2004) Abuse, control and violence are components of domestic violence. Neither the abuser nor the person being abused are winners in these type of situations. The abuser actions shows characteristics of controlling, anger, oppressor, possessiveness, power and liar. The abusers victims are usually people that can be manipulated, scared and shielded by the abuser. Although the abuser may be an adult most often their mental capacity displays child like behavior. A child will typically throw fits and become angry when things don’t go their way or they didn’t get what they wanted. This anger that possess is shown through mental and physical abuse . Abuser are usually not very open people and they believe that are right in every situation. However, they never take the blame for their actions and tend to blame others, most often their spouse. The victims  of abuse tend to show characteristics of having low self-esteem, sadness and being unconfident about themselves. Often the victim believes that this type of physical and verbal abuse should be inflicted upon them. (Agazie, 2011) Generally, a victim or spouse show signs of previously experiencing an unstable and hostile childhood, and possibly being abused as a child. As a result, they feel like an unwanted and scared child who is weak, instead of like an adult. African Americans who survive domestic violence, child abuse and community violence consistently engage in various types substance abuse at higher rates. (Hill, et al, 2012) African American abusers who has previously used a weapon or threatened their spouse with one during arguments, will more than likely kill them by lethal violence. It is stated that 80% of African American women who have murdered their partners had a history of abuse. Violence and nonviolence have been proven behaviors that are learned. Social and cultural beliefs, outlooks on life, examples, role models influences on whether a person decides to engage in volatile or nonvolatile behavior. It is very key to know how a person elects to use violence or nonviolence. (Wimberly, 2000) Statistics have shown that African American women are more prone to leave an abusive relationship and then return to it compared to white women. (Agazie, 2011) African American women suffer mistreatment over a long period of time and have a tendencies fight back. Close to 50% of victims that attempt to leave their abusive relationship are killed by their partners. (Williams, et al, 2008) African American women are brought up as younger girls under strong religious belief and family values. They are taught at a young age that once you get married you do what it takes not to become a victim of divorce. They are told that it may not be easy but you are married for life once you have made that commitment. With this type of upbringing African American women tend to procrastinate and often hesitate leaving an unhealthy marriage due to their beliefs. Most people don’t not understand the reasoning behind women staying in this form of relationship. While the reasons for their reluctances to leave an abusive relationship are uncertain, some likely justifications would be (1) when searching for a spouse African American women have a smaller amount of choices than White women; (2) African American women’s income is normally lower than of most  White women; (3) Black women are reluctant to call the police due to the trust that African American in the justice system. Unfortunately, most battered and abused Black women find no other way out of the relationship and resort to killing their partners. Losing financial means may also contribute to the reason why African American women of lower class are reluctant to report abuse. The abusing spouse may take care of the victim financially by providing a place to stay, clothes and food and, in order to keep their current living status so they remain quiet about the abuse. Reputation may play a part in why African American women of higher class hesitate to report abuse because they don’t want to put their reputation at risk. Another reason why abused victims remain quiet is because they may not be taken serious by law enforcement. It has been confirmed that domestic violence is treated more like a private family matter rather than serious matter. Typically when law enforcement is called to a domestic violence scene, no arrest is usually made and if they are ever prosecuted the case is usually dismissed. (Hampton, et al, 2008) In many cases I have found that the African American community seems to accept, if not encourage, the domestic violence that exists within it. While it is easy to blame education or social rank for a couple’s behavior or society’s reaction to it, these factors are often not as important as one might expect. A woman with multiple degrees or at the highest level of social strata is as vulnerable to domestic violence as the woman who did not graduate form high school. It equally as likely for a man who is born to an upper middle class family and a man born to a family tha t lives in poverty to participate in an abusive relationship. The Black church has always and continues to be a pillar of strength to Black families and communities. The Black church has been a powerful force in the Black community. Domestic violence is a tough situation to endure, so many African Americans turn to prayer to cope with the difficulties in their lives. (Watlington & Murphy, 2006) The Black church has been unreliable and, at times, inadequate in reacting to domestic violence situations. (Bent- Goodley, et al, 2012) For instance on August 22, 2007, Bishop Thomas Weeks, pastor of an independent ministry that worked out of the Global Destiny Church (Haines, 2007) assaulted his wife, Juanita Bynum. This assault is significant not only for the positions held by the participant, but also for the actions taken by the African American  community itself. According to Haines (2007) the community did not speak out against the pastor after the beating. Rather, some members of the community spoke in support for the pastor. Haines quotes one individual as posting a message to Weeks’ MySpace page that read, â€Å"Bishop Weeks, don’t be discouraged, but be encouraged. Stand firm and know that the Lord is mighty in battle†. Haines reports that another community member asked her own pastor about the Weeks domestic abuse case, only to find that â€Å"he had no reaction to the abuse and only provided him with scriptures.† making her wonder what he could offer her if she were a victim of domestic abuse (Haines, 2007). While this situation may be distressing, it is not unusual. According to Jordan (2005) â€Å"When African American men act as bullies toward African American women they tend to engage in active-passive renunciation†, which leaves abused women the choice of speaking out or being ostracized. What kind of message does this send? As a young girl I watched my mother be abused countless times by my very own father. She endured this abuse for many years and it appeared as though she would never leave him. It was as if she was accepting of it or had merely gotten used to it. Then one day after 13 years she left and didn’t look back. Although she didn’t speak out about it, she removed herself from the situation. Most of my family knew about the situation but never brought it up. Years later my father eventually changed for the better. I believe that change has to come from within. You can acquire help and assistance but until you want to change no one can help you. It is difficult to create successful programs and mediation approaches that are geared towards domestic violence without fully understanding how African Americans grasp and distinguish this disease. (Bent-Goodley, 2013) Domestic abuse is not distinctive to the African American community. As it stands, whether an African American woman is rich or poor, educated or not, she is at grave risk of being abused by her partner. As it stands, that woman is also at grave risk of being rejected by her community and even her family, if she speaks up about her abuse. Domestic abuse is not limited to only woman but the percentages are outstandingly high compared to an abused make victim. This violence must come to an end. Through education from within, it might be possible to initiate change. References Williams, Oliver J.; Oliver, William; Pope, Marcus. (2008). Domestic Violence in the African American Community. Journal of Aggression, Maltreatment & Trauma, Vol. 16 Issue 3, p229-237. 9p. Agazie, Maxine. (2011). Cultural Considerations Impacting Domestic Violence Among African American Women: Implications for Social Work. Conflict Resolution & Negotiation Journal, Issue 1, p138-141. 4p. Watlington, Christina G.; Murphy, Christopher M. (2006). The roles of religion and spirituality among African American survivors of domestic violence. Journal of Clinical Psychology, Vol. 62 Issue 7, p837-857. 21p. Bent-Goodley, TB. (2013). Domestic Violence Fatality Reviews and the African American Community. HOMICIDE STUDIES, Vol. 17, Issue 4; p375-p390. Bent-Goodley, Tricia B. (2004). Perceptions of Domestic Violence: Health & Social Work, Vol. 29 Issue 4, p307-316. 10p. Hill, Nicholle; Woodson, Kamilah; Ferguson, Angela; Parks, Carlton. (2012). Intimate Partner Abuse among African American Lesbi ans: Prevalence, Risk Factors, Theory, and Resilience. Journal of Family Violence, Vol. 27 Issue 5, p401-413. 13p. Campbell, Jacquelyn; Campbell, Doris W.; Gary, Faye; Nedd, Daphne; Price-Lea, Patricia; Sharps, Phyllis W.; Smith, Cheryl. (2008). African American Women’s Responses to Intimate Partner Violence: An Examination of Cultural Context. Journal of Aggression, Maltreatment & Trauma, Vol. 16 Issue 3, p277-295. 19p Bent-Goodley, Tricia; St. Vil, Noelle; Hubbert, Paulette. (2012). A Spirit Unbroken: The Black Church’s Evolving Response to Domestic Violence. Social Work & Christianity. 2012, Vol. 39 Issue 1, p52-65. 14p. Wimberly, Edward P. (2000). The Civil Rights Movement as a Potential Mentoring Model for Ending Domestic Abuse. Journal of Religion & Abuse, Vol. 2 Issue 1, p33. 16p. Hampton, Robert L. LaTaillade, Jaslean J.; Dacey, Alicia; Marghi, J. R. (2008). Evaluating Domestic Violence Interventions for Black Women. Journal of Aggression, Maltreatment & Trauma , Vol. 16 Issue 3, p330-353. 23p. Haines, E. (2007). Charges against husband put new focus on televangelist. USA Today.com. Retrieved from http://www.usatoday.com/news/religion/2007-09-01-ynum_N.htm Jordan, L. M. (2005). Domestic violence in the African American community. Retrieved from http://new.vawnet.org/Assoc_Files_VAWnet/RoleoftheBlackChurch.pdf

Are Payday Loans Addictive Essay - 821 Words

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