Saturday, November 30, 2019
Dakota Office Products Essay Example
Dakota Office Products Essay Dakota Office Products Q1) Why was Dakota’s existing pricing system inadequate for its current operating environment? The existing policies being followed by Dakota regarding Accounts receivables are a major issue, which is affecting its payment of working capital line of credit (@10%). Customer A pays its bill within 30 days, whereas B takes up 90 days or more. Dakota can achieve sufficient liquidity, if it tightens its credit policy. | | | | | 2) Develop an activity based cost system for Dakota office products based on year 2000 data. Calculate the activity cost driver rate for each DOP activity in 2000. Activities amp; Costs| Activities| Drivers| Costs| Ship Cartons| No. of cartons| Freight( commercialamp; Own)| Process Cartons| No. of cartons| Warehouse Costs(Rent, Personnel amp; Distribution)| Desktop Delivery| No. of deliveries| Delivery Truck amp; Warehouse Personnel| Processing Manual Orders|  | Order Entry(Processing systemamp; Operators)| Entering Items(Ordered manually)| No. of lines Entered| Order Entry| EDI Processing| Per EDI Order| Quick check of order entry| Construction of Activity Based Cost System: In the table that follows Overhead Cost Items- description of the activity performed. Source of Annual Cost- reference is provided for each cost item (either the numerical basis for the calculation or the reference exhibit in the case study as applicable). Annual Cost contains the total cost in dollars. Estimated Annual Value- is the volume Cost per Driver Unit-is the calculated allocation rate. Other Costs Interest was assigned at a rate of 10% of each customer’s average accounts receivable balance. We will write a custom essay sample on Dakota Office Products specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Dakota Office Products specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Dakota Office Products specifically for you FOR ONLY $16.38 $13.9/page Hire Writer General and Selling Expenses were allocated as the fraction of total sales 3) Using the answer to Question 2, calculate the profitability of customer A and customer B. Profitability Comparison of Customers The results of the profitability analysis shown in Table 2 are described below. * The gross margins (Sales – Cost of Goods Sold) in the current method For customer A (from exhibit 2): $103000 $85000 = $18000 For customer B (from exhibit 2): $104000-$85000 = $19000 They differ only by $1000 and hence behaviour is similar However, compilations of relative activity-based costs indicate the difference in behaviour. Customer A utilized more commercial freight shipments (Customer A: 200 vs. Customer B: 150) due to which a higher activity cost margin is observed (Customer A: $1200 vs. Customer B: $900). * Customer A did not use any desktop delivery service as opposed to Customer B who requested 25 desktop deliveries at a relative differential cost of $5500. * Number of line items: Customer A’s 60 items, and Customer B’s 180 resulted in an allocation of $240 and $720, respectively. Customer A placed only 6 manual orders, while B placed 100 manual orders. This results in costs of $60 and $1000 for A and B respectively. * Customer A executed 6 EDI orders at a cost of $30. Customer B did not use the EDI facility. * Each customer warehoused 200 cartons, for an assigned cost of $10,400. * Based on all activity-based costs, contribution margin from Customer A is calculated to be $6,070 and that for Customer B is $480. Thus, here, a huge disparity in profitability of the Customers is observed.
Tuesday, November 26, 2019
Action Report 2 Example
Action Report 2 Example Action Report 2 – Article Example Action Report 2 The big issue, according to Stiglitz concerns whether gross domestic product (GDP) offers a superior measure of living standards. In a number of cases, GDP statistics appear to propose that the financial system is doing far much better compared to most citizens own thoughts (Stiglitz 1). In addition, the spotlight on GDP leads to conflicts: leaders (political) are urged to maximize it, but citizens, on the other hand, also require that attention be given to improving security, reducing water, air, as well as noise pollution, and the likes – all of which may decrease GDP growth. The same issues in making comparisons in due course related to comparisons across nations (Stiglitz 1). The US uses more money on health care compared any other nations but gets much poorer results. Part of the dissimilarity between GDP per capita in Europe and the US might hence be due to the way people measure things.Another significant transformation in most countries is a rise in ine quality (Stiglitz 1). This means that there is a rising disparity between the median income (that of the "normal" earner, whose salary lies falls in the middle of the income distribution table) and average income. If a few people working in the bank get richer, average or mean income can increase, even as most peoples’ incomes are decreasing (Stiglitz 1). Therefore, GDP per capita statistics might not echo what is occurring to most citizens. Any proper measure of how well countries are performing should take into account sustainability, as well (Stiglitz 1). Just as a company requires measuring the reduction of its capital, so does national accounts require reflecting the drop of natural resources, as well as the degradation of the environment.Work CitedStiglitz, Joseph. The great GDP swindle. N.p, 2009. Web.
Friday, November 22, 2019
Tarbosaurus - Facts and Figures
Tarbosaurus - Facts and Figures Name: Tarbosaurus (Greek for terrifying lizard); pronounced TAR-bo-SORE-us Habitat: Floodplains of Asia Historical Period: Late Cretaceous (70-65 million years ago) Size and Weight: About 40 feet long and five tons Diet: Herbivorous dinosaurs Distinguishing Characteristics: Long head; exceptionally small arms About Tarbosaurus When its fossils were first discovered in Mongolias Gobi Desert, in 1946, paleontologists debated whether Tarbosaurus was a new species of Tyrannosaurus, rather than deserving its own genus. Clearly, these two carnivores had a lot in commonthey were both huge meat-eaters with numerous sharp teeth and tiny, almost vestigial armsbut they also inhabited opposite sides of the globe, Tyrannosaurus Rex in North America and Tarbosaurus in Asia. Lately, the bulk of the evidence points to Tarbosaurus as belonging to its own genus. This tyrannosaur had a unique jaw structure and even smaller forelimbs than T. Rex; more important, no Tarbosaurus fossils have been found outside Asia. Its even possible that Tarbosaurus had evolutionary precedence, and spawned Tyrannosaurus Rex when some hardy individuals crossed the Siberian land bridge into North America. (By the way, the closest Asian relative of Tarbosaurus was an even more obscure tyrannosaur, Alioramus.) Recently, an analysis of a Parasaurolophus fossil revealed numerous Tarbosaurus bite marks, in patterns indicating that this tyrannosaur methodically scavenged its victims already-dead corpse rather than chasing it down and killing it. This doesnt conclusively settle the debate about whether tyrannosaurs were hunters or scavengers (they probably pursued both strategies, as necessary), but its still a piece of valuable evidence.
Thursday, November 21, 2019
Legacy of Conflict Essay Example | Topics and Well Written Essays - 500 words
Legacy of Conflict - Essay Example This paper will argue that, in the "Legacy of Conquest", Limerick functions more as a revisionist than a prophet. More specifically, this book review will argue that her approach to the American West, in terms of invasion, conquest, and development, is a valuable contribution to the study of American history regardless of academic debates regarding the efficacy of her writings as a larger foundation for a more generalized theoretical model. As an initial matter, Limerick takes great pains to define the American West as a place rather than as an abstract process. The frontier was, in her view, a stage of development. The American West exists no less today than it did a thousand or two hundred years ago. This is a valuable continuation; it is valuable because the frontier is no more the American West than the Silicon Valley, Hollywood, or tourist-packed Yosemite National Park. Students and citizens alike are better served by viewing the American West as a place, and they are also better served by viewing the American West as a place which has changed and developed over time.
Tuesday, November 19, 2019
Children with disabilities using sign language Research Paper
Children with disabilities using sign language - Research Paper Example This way, such children will exhibit a delay in speech or receptive ability. Considering that, sign language uses manual communication and body language to convey a message, such visual and gestural characteristics serves to support the receptive and expressive language for children with disabilities (Simpson & Lynch, 2007). Additionally, the incorporation of visual and auditory aspects of sign language serves to make language more tangible for children with disabilities, thus enhancing their language and communication skills. Considering that speech, language, and communication activities are supported by the left hemisphere of the brain, then, the application of sign language serves to spur the growth of the brain in children, while increasing the level of activity in the left hemisphere. This adds the kinetic sense to the visual and the oral aspects of language acquisition, enhancing the communication and language base for children (Kelly, 2008). The application of sign language is also important for teaching children with disabilities, in that, the incorporation of movement and signs enhance the ability of such children to remember what they heard and saw, increasing their receptive and expressive abilities (Simpson & Lynch, 2007). Most paramount of the application of sign language to teach children with disabilities is that, it allows a teacher to demonstrate using signs and symbols, while the learners keep imitating this. Eventually, the teacher allows the learners to imitate the signs and the symbols using their own words, an aspect that serves to enhance their language development (Simpson & Lynch, 2007). This case was observed at Grenloch School, where teachers adopted sign language for teaching children in all subjects. This application was observed to create enthusiasm in children, as they enjoyed learning through
Saturday, November 16, 2019
Place of Business I would like to work upon graduation Essay Example for Free
Place of Business I would like to work upon graduation Essay The contemporary state of affairs in relation to the crisis facing the pharmacy and hospital in general is both compelling and confounding. The decisions based on the recruitment hiring, retention and staffing makes the crisis very compelling as they are usually given the first priority for a majority of managers in the pharmacy departments in hospitals. Similarly the problem is confounding as a majority of the pharmacy departments appear to be facing a worsening situation for these crises and there is no tangible solution and at times the least elusive and frustrating for the people involved.            Many hospitals have increased salaries for their pharmacists to be in line with the market demand, but the problem gets more complex when the managers find out that the profit drug stores chains have double or at least increased their salaries and wages for the qualified pharmacists at a faster rate than theirs. The profession has tried to create an increasing demand for its expertise; but apparently the limited number of pharmacists characterizing the low staffing in the hospitals seems to be undermining these efforts. The safety initiatives on the part of medication have enhanced the demand for the pharmacists. (Diane A, 2001)            One of the most glaring statements that are normally made by most medical staff is that they need pharmacists doing the rounds like physicians, nurses in order to monitor and at the same time improve medication quality in the hospitals. Often, the question asked by most people is why the lack of pharmacists if patients, nurses, physicians are already present. If all these medical staff are able to be present everyday and doing the rounds why then can’t pharmacists also be there every day. By restructuring what the pharmacists and hospitals do and how they do them then the response to the patient health care can it be greatly possible to achieve this.            The curriculum provided for by the all pharm D has effectively reduce the supply of pharmacists in the recent past in spite of the increased number of new colleges offering pharmacy as a course. Thus the agony facing most hospital managers has been that of who will be around during the night shifts like other medical practitioners and at other odd times other than the weekdays. For a majority of pharmacy departments, technology which has seen the advent of automation has contributed very little to alleviate these problems. Most of the hospitals including those with the state- of- the art physician order entry systems have equally been faced with the situation of having to look for pharmacists to enter the orders of medication in the pharmacy records. Even though there have been attempts to address this issue with some technicians assuming the role of pharmacist and other duties that they do perform; the demand for pharmacists has by far outdone the place with which the technicians do get assimilated in to the system. In addition, the rate as well as the number with which new drugs are being approved by FDA, together with the complexity of application of the said drugs, has compounded the problems facing the institutions and the practice.            There are not so many pharmacists who can effectively command a great sense of knowledge on the entire inventory of drugs found in this institution’s formularies. The effect brought about by this is that of pharmacists having the desire and ready to specialize which complicates the problem of recruitment of qualified personnel even further. Ideally these are the issues that Norfow hospital and many other hospital institutions have to grapple with. (Frederick J. 2002)            The increasing number in new colleges of pharmacy will not solve the staffing problem in the short term. What this step is brand to offer little or no solution in the short term. The solution that is offered by such a measure is only in the long- term at some intermediate point and as such has to be factored within context of financial constraints. With this various questions like, can the existing colleges find the appropriate faculty as well as clinical rotations so as to expand class sizes in a significant proportion. Is it possible for organized pharmacy to have a union that is able to speak in one voice when faced with the issue of different constituencies that are within the profession having various needs as well as incentives. The glaring dichotomy that exists between the health care system and chair during store pharmacy practice has often made it very difficult to offer training to pharmacists to become generalists in the profession with the ability to successfully practice in these two direct working environment. Thus when the shift plus is shifted to other profession to offer guidance or direction might not be much of a better solution. (Frederick J. 2002)            Most pharmacists often wonder whether the shrinking gap that exists between the wages and salaries of physicians and pharmacists makes the prospect of pursuing pharmacy practice. The pharmacy department may face staffing problems where acute shortages of staff may affect the way prescriptions are handled .Staff in the pharmacy department are needed to handle the screening, packaging , keying in and dispensing to patients. Patients tend to take longer periods of time waiting to be served due to the low or inadequate staffing levels. Staff shortages create room for other complex problems like inefficient record management which could lead to inadequate drug supply control. At times drugs could run out of stock causing inconveniences to patients. Appropriate measures like adequate staffing management would ensure effective record management and replenishment or reorder levels could be done to ensure that drugs do not run completely out of stock. This will be a step forward to ensure patient satisfaction levels are higher. This would translate to more trust on the pharmacy department as well as on the entire hospital at large. Less staffing would make pharmacists to be overworked as they would be extremely busy. This would see them fatigued. Staffing problems in hospitals occurs in the technical department. Limited numbers of qualified pharmacists may be due to lesser people pursuing pharmacy. Again others claim that the remuneration in hospitals is poor and hence shy off venturing into it. Retaining the staff already working is a difficult task but it is very critical and pharmacy managers should be keen to consider it. (http://www.careerpharm.com/employer/resources/Parker.pdf)             High turnover rates in pharmacy could be attributed to increased workload as well as stress associated with pharmacy. Hospitals ought to recruit more staff both technicians and support staff to reduce the workload pharmacists have.             Turns over rates are influenced by the working environment, training, stress and skill mix. Managers should ensure that the working environment is conducive for the pharmacists as well as their support staff. Roles should be clearly defined so that each staff understands their duties and responsibilities. Conflicting roles would work to demoralize the employees who may seek other opportunities. Clearly defined duties work to enhance the efficiency of any organization and pharmacy managers should ensure role clarity and well defined responsibilities. Effective training works to increase employees and consequently their retention will be attained .The pharmacy department should be well structured and it should allow for progression of pharmacists by effective training. The hospital should allow for professional growth if its goals are to be achieved. This is because employees seek to stick to jobs that offer them professional growth. Training could be done through research opportunities and through conference attendance where people learn of new experiences from experts. Encouraging continued professional development for instance by offering loans to those interested in furthering their studies would work as an incentive to work. It would increase motivation of the staff members and consequently their retention. Provision of an effective or appropriate technical and administrative support would reduce the work load that pharmacists have. Managers ought to be very cautious to hire multi skilled technicians who can multitask thus saving time for the pharmacists. (Cooke M and Pharm M, 2000).             Utilizing locum pharmacists is also an appropriate measure in solving the workload problem. Locum pharmacists who are mostly from abroad can be utilized. They offer appropriate services as they have the appropriate training. Quality of work done is therefore not jeopardized. The hospital can utilize part time workers who can be sought during when need arises for instance when absenteeism occurs.             Efficiency can be improved and workload deceased if positive changes are incorporated. Effective labeling of drugs would save time taken searching for them. To retain the staff in pharmacy one can use the joint approach method whereby hospitals can embrace staff working in other areas for instance in the community or with the general practitioner GP. Care should however be taken to ensure that the timing does not clash and that they still retain their roles. Their hiring should not staff adversely affect the links between the hospital and the outside community. Pharmacy managers should ensure that the system allows staff to move upwards as long as they acquire the appropriate skill. As long as they acquire the appropriate skills pharmacists should rise up the social ladder and their salaries should increase with time. Encouraging staff members to advance their skill acquisition would work to benefit both the staff and the hospital at large. Pharmacists and other support staff should not be paid below what the market dictates as that would act as a disincentive for them to work. It would only lead to increased job turn over rates.             Inadequate staffing means that the prescription levels are high and patient have to delay before being served. Adopting appropriate technology and re-engineering the administrative procedures would work to increase effectiveness and efficiency in pharmacies. (http://www.careerpharm.com/employer/resources/Parker.pdf)             Pharmacy educators have a role to play in ensuring that the declining numbers of enrollments are stopped. People opt for other careers due to the workload and decreased job satisfaction perceived to be associated with pharmacy. Increased educational time period to acquire pharmacy licensing has also decreased the number of enrollments in pharmacy. It discourages potential pharmacists who opt for other careers which can be pursued at shorter durations or periods.             Staff shortages precipitate temporary cutbacks in the operational hours of pharmacies. Better technology would result to automation which can reduce the workload on the existing staff thus reducing their turnover. Attractive packages like good salaries and other benefits like offering a company car would work to attract new staff. New and improved workflow enhancements can make the processing of prescription very efficient. Use of administrative software s like TechRX and Script Pro can help in increasing the efficiency in pharmacies.             Additional training on technicians would equip them with appropriate skills to handle questions from patients, administering claims as well as checking for errors. Introduction of more education, training and competency exams would work to increase the quality and quantity of work produced by technicians. The move to encourage pharmacy students by offering financial aid to students and schools of pharmacy also works to increase the number of qualified staff in pharmacy.             Retaining good pharmacists will entail recruiting the appropriate person, offering satisfactory work, creating an empowered environment that focuses on development excellence as well as being involved in professional organization. Hiring pharmacists should be after effective consideration whether a hospital is willing and capable to invest in training a recent graduate or is looking for one with a wealth of experience. Satisfactory work optimizes the workers satisfaction levels and consequently their motivation and retention. Developmental excellence is about ensuring sustainable and continuous quality improvement through training. (Brannick J. and Harris J, 1999).  Internal pathway to for growth entails enrollment of pharmacists to degree programs as well as technician enrollment in pharmacy schools. Encouraging staff members to be active in professional organizations where they can gain collective benefits acts as an incentive for them. Pharmacy staff can be encouraged to participate in pharmacy school activities where they can act as mentors to the student. Such a move may increase the pharmacists’ retention as it could increase their job satisfaction levels. (Cooke M and Pharm M, 2000).             Retired pharmacists can return to their jobs to cover for the junior staff who seeks advancement in pharmacy practice. Hospitals ought to be willing to accommodate such staff. Both parties would benefit from such an arrangement. The hospital would gain from the experience and skills as the retired staff gets a chance to earn extra income without the pressure of working on full time basis. Since such staffs are very experienced they can be consulted for advice by the inexperienced staff. Again they help in reducing the workload that is brought about by reduced staff and increased patients seeking to be served. With staff shortages hospital pharmacies are unable to handle or meet the demands posed by patients. The staff shortages are caused by some staff seeking jobs in other places offering better packages, those on maternity leave or those opting for locum which is not as demanding as full time pharmacy practice. This is worsened by reduced numbers of pharmacy graduates.             Placing the staff in positions that they are most appropriate based on their experience; interests as well as their training would ensure that staff retention is realized as they are motivated. Incentives like occasional paid for trips, movie tickets or dinners can work as incentives for employees and would work to increase their motivation. Good communication is very vital as the staff members can effectively air their views or grievances and the hospital management can respond effectively. The overall effect of this would be increased satisfaction levels and the staff turnover would be minimal. (Cooke M and Pharm M, 2000). References: Cooke M and Pharm M. 2000. What pharmacy managers can do to retain staff. Hospital Pharmacist. Vol 7. No 1 p2. James Frederick. 2002. Staff shortage acute and still growing. Pharmacist Shortage, pharmacies, statistics Drug Store News. Patrick E. Parker, M.S.P.2002. Recruiting and Retaining Staff: A Midsize Hospital Experience. Retrieved on 28th November 2007 from: http://www.careerpharm.com/employer/resources/Parker.pdf Arthur Diane. 2001. The employee recruitment and retention handbook. Amacom Books. Brannick J. and Harris J. 1999. Finding and Keeping Great Employees. Amacom Forrest
Thursday, November 14, 2019
Essay --
Les Suffragettes à ©taient une organisation crà ©Ãƒ ©e pour donnent les femmes le droit de vote au Royaume-Uni. Il a commencà © par Emmeline Pankhurst en 1903. L'organisation a à ©tà © crà ©Ãƒ ©e pour faire comprendre aux gens que les droits entre les hommes et les femmes n'à ©taient pas à ©gaux. Avant ce mouvement d'en 1903, les femmes ont crà ©Ãƒ © la  « National Union of Women's Suffrage  ». La  « National Union of Women's Suffrage Societies  », qui a à ©tà © fondà ©e en 1897, a à ©tà © dirigà ©e par Millicent Fawcett. Elle croyait en une campagne pacifique et là ©gale. Elles n'ont choses comme distribuer des tracts, organiser des rà ©unions, et aussi prà ©senter des pà ©titions. Cependant, cette campagne n'avait pas beaucoup d'effet. Et c'est pour cette raison que les femmes ont commencà © le mouvement radical, la  « Women's Social and Political Union  », mieux connu comme  « les suffragettes  ». Emmeline Pankhurst pense que pour le mouvement à rà ©ussir, elles doivent à ªtre radicales et militant de ce qu'elles voulaient. Cela a causà © plusieurs manifestations violentes à travers le monde. Les femmes ont commencà © à mettre le feu aux boà ®t...
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