Wednesday, December 11, 2019

Accounting for Managers IAS 36–Impairment

Question: Describe about the Accounting for Managers for IAS 36Impairment. Answer: 1: Existing sales Particulars Note Details Current Sales Existing Sales (A) Units Per annum 20,000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) $ Beginning 3 months 130 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 50 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 2600000 Total variable manufacturing cost (H) $ [(A) x (F)] 1000000 Total selling and administrative cost (I) $ [(A) x (G)] 600000 Contribution (J) $ [(G) - (H) - (I)] 1000000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 0 Profit $ [(J) - (K)- (L) - (M)] 3,00,000 As per Rossi Proposal Particulars Note Details Rossi Proposal Existing Sales (A) Units Per annum 20,000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) ($) Beginning 3 months 140 Sales per/unit (E) Remaining Period 140 Variable manufacturing cost per/unit (F) Provided 50 Variable selling and administrative cost per/unit (G) Provided 30 Total sales (G) [(B) x (D) + (C) x (E)] 2800000 Total variable manufacturing cost (H) [(A) x (F)] 1000000 Total selling and administrative cost (I) [(A) x (G)] 600000 Contribution (J) [(G) - (H) - (I)] 1200000 Fixed manufacturing cost (K) Provided 4,00,000 Fixed selling and administrative cost/unit (L) Provided 3,00,000 Advertising and promotion cost (M) Provided 1,25,000 Profit [(J) - (K)- (L) - (M)] 3,75,000 In consideration to the above calculation it should be noted that if 20,000 units are produced and the variable cost standing derived from the manufacturing and selling overhead is $12,00,000. According to the Rossis proposal of increasing the price by $10 would ultimately, lead to higher sales is entirely dependent upon the administrative expenses. However, the advertising and sales promotion cost of 125,000 would ultimately lead to fall in the profitability. Advertising and promotion is considered as the additional marketing cost, which either can attract new customers or might affect the estimated net profitability. As per Tom Tune Proposal Particulars Note Details Tom Proposal Existing Sales (A) Units Per annum 25000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 19,000 Sales per/unit (D) $ Beginning 3 months 130 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 55 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 3250000 Total variable manufacturing cost (H) $ [(A) x (F)] 1375000 Total selling and administrative cost (I) $ [(A) x (G)] 750000 Contribution (J) $ [(G) - (H) - (I)] 1125000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 50,000 Profit $ [(J) - (K)- (L) - (M)] 3,75,000 According to the proposal proposed by Tom, he predicts an estimated sales of 25,000 units with overall variable manufacturing cost of $11,25,000. Tom proposal includes an advertising and promotional cost of $50,000 however, there does not exists any considerable amount of change in profit. The contribution margin is lower than the Rossis proposal however, lower advertising and sales promotion cost is beneficial for the proposed strategy as there is lower risk of failure out of loss. As per Mary Watson Proposal Particulars Note Details Mary Proposal Existing Sales (A) Units Per annum 24000 Estimated Sales (B) Units Beginning 3 months 10,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) $ Beginning 3 months 120 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 50 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 3020000 Total variable manufacturing cost (H) $ [(A) x (F)] 1200000 Total selling and administrative cost (I) $ [(A) x (G)] 720000 Contribution (J) $ [(G) - (H) - (I)] 1100000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 40,000 Profit $ [(J) - (K)- (L) - (M)] 3,60,000 Mary on the other hand would propose to undertake the promotion campaign where a rebate of $10 will be offered on all kinds of drills sold during. She further proposes a lower advertising and promotion cost of $40,000. She proposes estimated sales of 24,000 units per annum but undertaking the proposal it has been found that the net profit has fallen to $360,000 and such proposal does not seem to be profitable. To comment further on the three proposals offered it should be understood that the best-suited proposal is of Tom, which as the advertising cost is lower with net profit of 375,000. According to the proposal made by Tom, increasing the sales volume by 25% would be ideal for the business. 2: Activity Level Price Per Unit ($) 1,50,000 2,00,000 1,80,000 Direct Material 2.50 375000 500000 450000 Direct Labour 3.00 450000 600000 540000 Direct variable expenses 5.50 825000 1100000 990000 Variable Overhead: Variable Factory Overhead 1.50 225000 300000 270000 Variable selling and administrative cost 2.00 300000 400000 360000 Total cost or production 3.50 525000 700000 630000 Fixed Overhead: Fixed factory overhead 2.00 300000 400000 360000 Fixed selling and administrative cost 1.50 225000 300000 270000 Fixed Cost 3.50 525000 700000 630000 20% Mark Up 2.50 375000 500000 450000 Selling price 15.00 2250000 3000000 2700000 Additional bid by Tassie Company Particulars Details Price (in $) Total price for 40,000 units (A) (30,000 x 8.4) + (10,000 x 10.9) 361000 Average price for 40,000 units (A)/40,000 9.03 Cost such as salaries and depreciation can be included in the assets side of the balance sheet. It is worth mentioning that if a business firm operates on the accrual basis pay off its expenses prior to which it is incurred originally it can be shown in the form of assets under the asset side of the balance sheet for Prepaid Salaries or Prepaid Depreciation (Andersson and Wenzel 2014). As the expenditure are incurred once it is shifted to the profit and loss account in the form of expenditure. It is noticed in the majority of the business that the rate of depreciation creates an impact on the level of profitability and the amount of tax, which a business is willing to pay in one financial year. Depreciation is tax deducted expenditure with higher incidence of depreciation a business can reduce the tax bill in any financial year. Particulars Note Details Amount ($) Indirect/Overhead cost (A) $ Provided 98,400 Direct labour hours (B) Hours Provided 25,795 Overhead allocation rate $ (A)/(B) 3.81 Particulars Note Details Amount ($) Direct cost of material (A) $ (2,100 x 16.1) 33810 Direct cost of labour (B) $ (327,600/25,795) x 1400 17780.19 Indirect/overhead cost (C) S (1,400 x 3.81) 5334 Total cost of the special order S (A) + (B) + (C) 56924.19 Particulars Note Details Amount ($) Overhead cost (A) $ Provided 98,400 Machine hours (B) Hours Provided 9,840 Overhead allocation rate $ (A)/(B) 10 Particulars Note Details Amount ($) Direct cost of material (A) $ (2,100 x 16.1) 33810 Direct cost of labour (B) $ (327,600/25,795) x 1400 17780.19 Indirect/overhead cost (C) S (525 x 10) 5250 Total cost $ (A) + (B) + (C) 56840.19 Particulars Details Minimum price/trailer (in $) Labour hour rate 56,924.19/350 162.64 Machine hour rate 56,840.19/350 162.40 Activity based costing is referred as a costing methodology which helps in recognising the activities of an organisation by allocating the cost of each activity with the resources of the all the products and goods produced in accordance with the actual cost of production. On the other hand, the choice of an allocation method is entirely depended upon the group of overhead cost for a desired accuracy of the product cost information (Kaplan and Atkinson 2015). Such method when employed by a business entity can easily evaluate the cost of elements of entire product activities and services. Implementing the segmented cost of overhead pools and activity based costing can assist a business firm to identify the accurate cost of pricing a product and eliminate the product and service which are not profitable. Such pricing methods help a business organisation to reduce the production of goods and services, which are ineffective, and this will help in yielding a better production (Horngren et al. 2013). Such methods help a business to organise resources through which an activity pricing of each activity can be determined in terms of the resources employed. Thus such tool enables a business unit to understand the product and cost profitability on the basis of the production and performance. Reference list: Andersson, S. and Wenzel, F., 2014. Application of IAS 36Impairment of fixed assets-A qualitative study about the main challenges for companies regarding impairments. Balakrishnan, R., Labro, E. and Soderstrom, N.S., 2014. Cost structure and sticky costs.Journal of Management Accounting Research,26(2), pp.91-116. Carlsson, B., Meir, M., Rekstad, J., Prei, D. and Ramschak, T., 2016. Replacing traditional materials with polymeric materials in solar thermosiphon systemsCase study on pros and cons based on a total cost accounting approach.Solar Energy,125, pp.294-306. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Domeika, P., 2015. Creation of the Information System of Enterprise Fixed Asset Accounting.Engineering Economics,60(5). DRURY, C.M., 2013.Management and cost accounting. Springer. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kumbhakar, S., Lozano-Vivas, A. and Sun, K., 2013. A flexible cost function model with risk. Rieckhof, R., Bergmann, A. and Guenther, E., 2014. Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy.Journal of Cleaner Production,30, p.1e17. Schmidt, A., Gtze, U. and Sygulla, R., 2015. Extending the scope of Material Flow Cost Accountingmethodical refinements and use case.Journal of Cleaner Production,108, pp.1320-1332.

Wednesday, December 4, 2019

Nutrasweet in China-Sb Essay Example

Nutrasweet in China-Sb Essay -Case Study Analysis-| NutraSweet in China| Sandra Burga| MARKETING MANAGEMENT 658. 22 Professor Stephen Rapier Pepperdine University MARKETING MANAGEMENT 658. 22 Professor Stephen Rapier Pepperdine University I. History Back in 1994 NutraSweet’s Consumer Products division (CPD) considered entering the growing China market. Their intent was to take advantage of the growing Chinese market and expand their brand developing a new sector of brand followers. The CPD perceived three main opportunities: leverage the product brand, leverage marketing manufacturing competencies and capitalize on China’s post-Cultural Revolution. One of the enticing driving factor’s for NutraSweet (NS) was the low sugar consumption numbers in China, based on this perceived notion NutraSweet was posed with a couple of questions: Should NutraSweet enter the Chinese Market? If so, what will be the Risk vs. Profit opportunities? In addition, they also needed to consider their timing and strategy to enter the market. In doing so, they will have to carefully consider their Positioning and their Indirect versus Direct Distribution. NutraSweet assigned Eve Stacey a recent Harvard Business School grad, formerly of Ingredients Division, to head the project. According to the information provided for the case, Ms. Stacey was given only 3-months to prepare recommendations. There is no additional information provided on the case that tells us if Ms. Stacey was already familiar with the Chinese culture or if she had a good understanding of the market as it related to NutraSweet. What we know if that she sought the help of a company called SRG to do door-to-door interview of 200 Chinese consumers. Overall, this was a very small sampling of the Chinese market to be able to access the need. Back in the early nineties, NutraSweet’s Consumer Products ivision was responsible for tabletop sweeteners under the brand names of Equal ®, Canderel ®, and NutraSweet ®, brands already known to the US market. NutraSweet came about accidentally in 1965 when a chemist discovered it while working in a lab at Searle. Searle was a small pharmaceutical company later acquired by Monsanto. The Monsanto Company is a Fortune 500 manufacturer of performan ce chemicals, agricultural, food ingredients and pharmaceutical products. Headquartered in St. Louis, Missouri The laboratory accident that launched NutraSweet grew into a $1 billion dollar business for Monsanto. We will write a custom essay sample on Nutrasweet in China-Sb specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nutrasweet in China-Sb specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nutrasweet in China-Sb specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Because Searle was a pharmaceutical company, NutraSweet was initially marketed as an over-the-counter product, not as a food product. Monsanto consolidated the tabletop sweetener business during a reorganization period in which it faced many positioning challenges. In the United States NutraSweet was marketed as a mainstream product using a similar marketing strategy as Equal ® which had a low calorie sugar-like sweetness. In the European and Latin American countries the marketing was based around the concept of â€Å"lifestyle† consumption. In less developed markets it was marketed as a niche product for consumers with a medical need. NutraSweet consumer products sales by region in 1994 largely came from the large demand in the US with 58%, followed by Europe with 29%. As shown in the pie chart below, based on the small market share (4%) there seemed to be a great opportunity to expand into the Asia to increase the market share. II. Key Points A. Market Drivers and Growth Foreign Investors pumped billions into China’s economy back in 1994, the Chinese economy was booming. Citizens were spending 40% of their disposable income on food. This attractive fact seemed like a great opportunity for NutraSweet back then. Although expected to decrease with increasing cost of living, Monsanto was eager to enter the market. There was an emerging middle class with projected increase in purchasing power. NutraSweet saw an opportunity in the Chinese consumers’ infatuation with Western brands which represented: quality, freedom, excitement luxury. Multinational Corporations (MNCs) view China as: a set of distinct markets, culture, and tastes, regions varied by geography population with 3-key markets to explore: Shanghai, Guangzhou, and Beijing. B. Customer Analysis * Market Demographics China consumed 14 pounds of sugar/person versus 80 pounds of sugar/person in the US. This interesting fact posed the question, â€Å"How can we make this product attractive to a society where consumers for the most part are skinny and do not eat that much sugar? †. This presented a cultural challenge to tackle in the marketing process for Stacey and Monsanto. * Market Behaviors Chinese consumers spent little on housing and none on transportation to/from work, most used 40% of their disposable income on food. 20% of the 60 million (12 million) habitants owned 80% of the country’s wealth. The â€Å"Middle Class† was emerging and estimated to double in 2 years, meaning the target market would be as big as the US target market. In addition, as mentioned before, the Chinese consumers were obsessed with American products, fact that supported NutraSweet’s strategy. * Market Needs Values The primary distribution channels for NutraSweet were drug dispensaries therefore people perceived sugar substitutes as socially unacceptable. In addition, sweetness tolerance across China varied from region to region. Consumers saw no need for a tabletop sweetener since sugar was used mostly for cooking. Market Segmentation One of the strategies NutraSweet considered was to Market it as â€Å"food for a healthy lifestyle†. They saw an opportunity to expand their customer base through education about â€Å"healthy eating† (Yoshino, 1996). Their main target group was 25-40 year old women in the higher household income category. Other perceived users were predomin antly children and health/weight conscious individuals. C. Competitive Analysis Sweet ‘n Low was NS’s U. S. major competitor but â€Å"†¦the tabletop sweetener business was still fairly local with different competitors in different parts of the world. Part of their advantage was that the tabletop sweetener category was new to China. Part of their challenge was that sugar was inexpensive, infrequently purchased, and received little consumer attention. The question now was, if sugar was not consumed as much by the chinese, why would they consume a sugar-like substitute?. In the past â€Å"Healthful† drinks failed to catch on in China i. e. Diet Coke which failed in 1980’s. â€Å"The real competitors were other consumer product markets fighting for a share of mind and a share of discretionary income through an unbelievable media† (Yoshino, 1996). * The China Lure In 1994, foreign investors poured $81. 4 billion into China† (Yoshino, 1996). The GDP grew from $298 billion in 1980 to $508 billion in 1994, the 10% annual growth over next 25 years forecasted China’s economy to be worth $6 trillion dollars. The 60 Million consumer base was forecasted to double over the next decade. A more aggressive study predicted 150 million Chinese with purchasing power parity annual incomes of $18,000 by year 2000. D. Financial Analysis The average household income was $685/yr, the breakdown includes a $581 for a businessman, $420 for a factory worker and $213for an agricultural laborer. Hong Kong Was considered potentially more profitable than any other market in Asia, their business was less than $1 million due to social stigma. The average household income of 6 million inhabitants was $18,000 with an expected economy growing at 5% annually. * Taiwan A was a more developed market that could have served as a testing ground before entering China. However, Equal was rejected by major distributors and partially delisted. The average income was of $12,500 with a population of 21 million and a economy growing at 7% annually. E. Marketing Objective and Strategy Target Market The Main target group was 25 to 40 year old women in higher household income category. The perceived users were predominantly ch ildren and health/weight conscious individuals. Mothers in Guangzhou preferred it more than childless women * Positioning (Messaging) Getting goods to the market/consumer was a central challenge for MNC. NutraSweet leaned towards using a foreign agent to enter the market such as Inchcape, East Asiatic Co. and Simm’s. * Marketing Mix a) Product or Service Strategy The 4 F’s† of NutraSweet: FOOD, FUN, FAMILY, FOR YOU!. Tooth decay big problem in China. Sugar quality was poor (didn’t dissolve well) worms in their sugar! ) b) Consumer expectations 25% of Beijing’s consumers thought it would be an expensive item to be given as gift. 12% of Guangzhou consumers consider it as everyday item. 70% of consumers expect to find product in supermarkets c) Pricing Strategy The price decision had to balance low average incomes, the nonessential nature of the product, and white sugar’s low price with the need to position NutraSweet as a premium product that should not be directly compared to sugar. Pricing decision is important because of the multi-tiered distribution structure, NutraSweet needed to get to Chinese customers. d) Promotional Strategy 1/3 preferred sachet and 2/3 preferred table form, ? liked in jar format. Beijing: 1/3 thought packaging was too common or â€Å"clinical†. Shanghai (15%) Beijing(30%) saw product as â€Å"confusing† â€Å"not credible†. Most were skeptical about its use in relationship to gain weight. e) Distribution The primary distribution channels for NutraSweet were drug dispensaries in HK, typically people found sugar substitutes as socially unacceptable  as they relate to sick people. Their options were to explore multi-tiered distribution system OR build their own distribution systems OR use foreign agents subcontracting wholesalers and retailers. An option was to follow Equal’s strategy in the US and Abroad. The options included: marketing it as a mainstream product sold through retail food channels or marketed as a medical aid for diabetics and obese consumers. Consumed as part of everyday life in Europe and Latin America it was marketed as â€Å"healthy food† expanding customer’s base through educating others about healthy eating. F. SWOT Analysis * Strengths NutraSweet is a widely recognized brand name; it had flexibility in positioning their product. The Chinese market favored â€Å"Western† products. NutraSweet was already a familiar taste in already used Chinese products although it was not publicized. NutraSweets EPS has been steadily rising (1995 @ $6. 36) * Weaknesses Research conducted may not depict the Chinese culture accurately. Research conducted may not be a truthful representation of the action Chinese consumers will actually take. Management had a narrow focus view of NutraSweet’s possibility of success in China * Opportunities NutraSweet can be marketed as â€Å"food for a healthy lifestyle†. Chinese market is an untapped, growing market with a growing disposable income. NutraSweet can expand their customer base through education. China is a unique place with distinct markets, culture and tastes * Threats NutraSweet is a substitute to white sugar and is more expensive. Health concerns about the use of Aspartame in NutraSweet. Chinese consumers do not consume the same amount of sugar as the average person in the US. There’s competition against MNC’s wanting to enter a developing market like China G. Challenges * How can NutraSweet be attractive to a society where consumers for the most part are skinny and do not eat that much sugar? * Was choosing SRG to conduct their door-to-door interviews of 200 random costumers a good idea? * How can NutraSweet compete for consumer’s share of mind and share of discretionary income? * Shall NutraSweet be launched in Taiwan or Hong Kong instead of China? * Was NutraSweet priced and positioned appropriately for the Chinese consumers? How well prepared is NutraSweet to integrate themselves into the Chinese market (i. e. staff, management, understanding of Chinese rules)? Recommendation * Extend the test period to beyond 3-months and create a test market * Better cultural understanding: the management team could have continued marketing it as a medical aid for diabetics which was already culturally accepted * Investigate in depth existing com panies that did not succeed and learn from them * Tailor the packaging and messaging toward the Chinese Consumers. Or repackage it and detach it from the stigma * Educate consumers about the uses and benefits of NutraSweet for diabetics * Partner with companies who can use NutraSweet as their main ingredient instead of being a stand-alone name REFERENCES Yoshino, Michael and Knoop, Carin-Isabel (1996). NutraSweet in China (A), Cambridge: Harvard Business Review Koetler Keller. (2012). Marketing Management 14th edition. New Jersey, US

Wednesday, November 27, 2019

Palliative Care Essays - Hospice, Palliative Medicine,

Palliative Care The role of the expert palliative care nurse is complex and unique. The nurse functions as an integral part of a Multidisciplinary team, providing expert skilled assessment and nursing care, supporting the patient and the family to make informed choices thereby encouraging the patient to continue to make autonomous decisions about their care towards the end of their life. However, often the nurse will find herself dealing with difficult family dynamics with family members having differing expectations of the type of care that the patient should be receiving, staff conflict over treatment methods or strategies and high workloads. These issues can only compound the stresses on the Palliative Care Nurse and to cope with the many dilemmas she must be well armed. The complex needs of the terminally ill patients and their families make the multidisciplinary team approach the most effective method of care Staff from a range of disciplines including medical, nursing, social work, dietitian, physiotherapist, pharmacist and others bring diverse and unique skills. As a team they provide an excellent sounding board for ethical dilemmas thereby hopefully- enhancing ethical practice. (Latimer, 1998) The Nurse in her role is required to act as patient advocate and ensure that the patients rights are respected. Unfortunately this advocacy is sometimes perceived negatively as a threat or implied criticism of medical care. Doctors need to listen to the nurses more accurate perspective of patient concerns. Consistency across the team leads to better outcomes for patients. Reinforcing the same information by both medical and nursing staff help to allay patient anxiety far more than conflicting views on such things as symptom control. (Jeffrey, 1995) The members of the Multidisciplinary team sometimes make decisions. regarding treatments, which they may perceive to be of the most benefit to the patient whilst in fact the patient, does not perceive the benefits in quite the same way. Nurses have more prolonged contact with the patient than most other members of the team due to the hands on patient care that they do. They often establish a close rapport with the patient and the family and are most likely to be aware of the patients likes, dislikes, hopes and dreams and are privy to often delicate and very private details of the patients life. The very fact that the nurse spends so much time with the patient makes them more likely to have knowledge of this kind of information. Doctors rounds in a Palliative Care Unit enable the doctor to spend perhaps 30minutes maximum per day in talking to the patient. In the community, appointments times with Doctors are restrictive and Home Visits limited. Patient Nurse dependency ratios in hospitals and palliative care units mean that Nurses are spending approxi mately four hours per day on one to one patient contact. Again, other team members are very limited in the amount of time they spend with patients due to the number of clients/patients they may have. A dietitian for example may spend 15 minutes with a patient twice during their six-week stay in a Palliative Care Unit or 30 minutes as an outpatient during the course of the Terminal illness. Social workers often spend long periods at a time with patients and/or their families in lengthy discussion however these discussions may only take place a couple of times over the period of the illness. Therefore the Nurse is far more likely to be aware of issues affecting patient care. There can be many difficulties for the Nurse expert providing high quality care to palliative patients whilst respecting their right to autonomy In the setting of the Palliative Care Unit, the role of the Nurse is to painstakingly assess the needs of patient and family. These needs may be constantly changing and there is no room for the Palliative Care Nurse to become complacent in her patient care. Symptoms may be physical such as pain, nausea, and dyspnoea or psychosocial or spiritual. In identifying care needs the nurse must be able to determine who is the most appropriate team member to refer to provide optimum management of these needs. E.g. although the expert nurse will have counselling skills, she must be aware of her limitations and refer on where appropriate to counsellors, psychologist

Sunday, November 24, 2019

Biography of W.E.B. Du Bois, Activist and Scholar

Biography of W.E.B. Du Bois, Activist and Scholar W.E.B. Du Bois (William Edward Burghardt; February 23, 1868–August 27, 1963) was a pivotal sociologist, historian, educator, and sociopolitical activist who argued for immediate racial equality for African-Americans. His emergence as a black leader paralleled the rise of the  Jim Crow laws of the South and the Progressive Era. He was a co-founder of the NAACP (National Association for the Advancement of Colored People) and has been called the Father of Social Science and the Father of Pan-Africanism. Fast Facts: W.E.B. Du Bois Known For:  Editor, writer, political activist for racial equality, co-founder of the NAACP, often called the Father of Social Science and the Father of Pan-AfricanismBorn:  February 23, 1868 in Great Barrington, MassachusettsParents: Alfred and Mary Silvina Du BoisDied:  August 27, 1963 in Accra, GhanaEducation: Fisk University, Harvard University (first African American to earn a doctorate degree from Harvard University)Published Works: The Philadelphia Negro,  The Souls of Black Folk, The Negro, The Gift of Black Folk,  Black Reconstruction,  The Color of Democracy, The CrisisAwards and Honors: Spingarn Medal, Lenin Peace Prize  Spouse(s): Nina Gomer, Lola Shirley Graham, JuniorChildren: Burghardt, Yolande, stepson, David Graham Du BoisNotable Quote: â€Å"Now is the accepted time, not tomorrow, not some more convenient season. It is today that our best work can be done and not some future day or future year. It is today that we fit ourselves for the greater usefuln ess of tomorrow. Today is the seed time, now are the hours of work, and tomorrow comes the harvest and the playtime.† Early Life and Education Du Bois was born in Great Barrington, Massachusetts, on February 23, 1868. The Du Bois family was one of the few black families living in the predominantly white town. In high school, Du Bois was already focussing on racial inequality. At age 15, he became the local correspondent for the  New York Globe  and gave lectures and wrote editorials, spreading his ideas that  black people needed to politicize themselves. Du Bois attended an integrated school where he excelled. Upon his graduation from high school, members of his community awarded Du Bois with a scholarship to attend Fisk University. While at Fisk, Du Bois experience of racism and poverty was markedly different from his life in Great Barrington. Du Bois, consequently, decided to dedicate his life to ending racism and uplifting black Americans. In 1888, Du Bois graduated from Fisk and was accepted to Harvard University where he earned a master’s degree, a doctorate, and a fellowship to study for two years at the University of Berlin in Germany. He was the first black American to earn a doctorate from Harvard University. Academic Teaching Career Du Bois followed his first teaching job at Wilberforce University with a fellowship at the University of Pennsylvania to conduct a research project in Philadelphia’s seventh ward slums. Researching racism as a  social system, he was determined to learn as much as he could in an attempt to find the â€Å"cure† for prejudice and discrimination. His investigation, statistical measurements, and  sociological interpretation  of this endeavor were published as  The Philadelphia Negro. This was the first time such a scientific approach to studying social phenomenon was undertaken, which is why Du Bois is often called the Father of Social Science. Du Bois next taught at Atlanta University, where he remained for 13 years. At Atlanta University, he  studied and wrote  about morality, urbanization, business and education, the church, and crime as it affected black society. His main goal was to encourage and help social reform. Opposition to Booker T. Washington Initially, Du Bois agreed with the philosophy of Booker T. Washington, the preeminent leader of African-Americans during the Progressive Era. Washingtons activism and life work were all aimed to help black Americans become skilled in industrial and vocational trades so they could open businesses, assimilate into American society as engaged citizens, and become self-reliant. Du Bois, however, came to greatly disagree with Washingtons incremental, compromising approach and he outlined his arguments in his collection of essays, The Souls of Black Folk, published in 1903. In these essays, Du Bois argued that white Americans needed to take responsibility for their contributions to the problem of racial inequality. He delineated the flaws he saw in Washington’s argument, but nevertheless, he also agreed that black Americans must take better advantage of educational opportunities to uplift their race as they simultaneously fought racism directly. In The Souls of Black Folk he elaborated on his concept of double-consciousness: It is a peculiar sensation, this double-consciousness, this sense of always looking at ones self through the eyes of others, of measuring ones soul by the tape of a world that looks on in amused contempt and pity. One ever feels his twoness- an American, a Negro; two souls, two thoughts, two unreconciled strivings; two warring ideals in one dark body, whose dogged strength alone keeps it from being torn asunder. Organizing for Racial Equality In July 1905, Du Bois organized the Niagara Movement with William Monroe Trotter. Niagara Movement took a more militant approach to fighting racial inequality. Its chapters throughout the United States fought local acts of discrimination and the national organization published a newspaper, Voice of the Negro. The Niagara Movement dismantled in 1909 and Du Bois, along with several other members, joined with white Americans to establish the NAACP. Du Bois was appointed director of research. In 1910, he left Atlanta University to work full-time as the publications director at the NAACP, where he served as the editor of their magazine The Crisis from 1910 to 1934. In addition to urging black American readers to become socially and politically active, the hugely successful publication later showcased literature and visual art of the Harlem Renaissance. Break With the NAACP By the 1930s, the NAACP had become increasingly institutionalized while Du Bois had become more radical. Because of these differences with the NAACP, he left the magazine and organization in 1934 and returned to teaching at Atlanta University. Du Bois was one of a number of African American leaders investigated by the FBI, which claimed that in 1942 his writings indicated he was a socialist. At the time, Du Bois was chairman of the Peace Information Center and was one of the signers of the Stockholm Peace Pledge, which opposed the use of nuclear weapons. Racial Upliftment Throughout Du Bois’ career, he worked tirelessly to end racial inequality. Through his membership in the American Negro Academy, Du Bois developed the idea of the â€Å"Talented Tenth,† arguing that educated African-Americans could lead the fight for racial equality in the United States. Du Bois’ ideas about the importance of education would be present again during the Harlem Renaissance. During this flowering of black literary, visual, and musical art, Du Bois argued that racial equality could be gained through the arts. Using his influence during his time as editor of The Crisis, Du Bois promoted the work of many African-American visual artists and writers. Pan-Africanism Du Bois concern for racial equality was not limited to the United States. He was an activist for equality for people of African descent throughout the world. As a leader of the Pan-African movement, Du Bois organized conferences for the Pan-African Congress, including its first in 1919. Leaders from Africa and the Americas assembled to discuss racism and oppression- issues that people of African descent faced all over the world. In 1961, Du Bois moved to Ghana and renounced his U.S. citizenship. Death Over the course of his two years in Ghana, Du Bois health deteriorated. He died there on August 27, 1963, at age 95.  Du Bois was given a state funeral in Accra, Ghana. Legacy Du Bois was a central leader in the fight for racial upliftment and equality in the 20th century. In the world of academia, he is considered to be one of the founders of modern sociology. His body of work  inspired the creation of a critical journal of black politics, culture, and society called  Souls. His legacy is honored annually by  the American Sociological Association  with an award for a career of distinguished scholarship given in his name. Sources Appiah, Anthony, and Henry Louis Gates, editors. Africana: The Encyclopedia of the African and African American Experience. Oxford University Press, 2005  Du Bois, W.E.B. (William Edward Burghardt). Autobiography of W.E.B. DuBois: a soliloquy on viewing my life from the last decade of its first century. International Publishers, 1968.Lewis, David Levering. W.E.B. Du Bois: Biography of a Race 1868–1919. Henry Holt and Company, 1993

Thursday, November 21, 2019

Effects of Divorce on Children's Achievements in School Research Proposal

Effects of Divorce on Children's Achievements in School - Research Proposal Example The present study makes an attempt to study the consequences of divorce on the child's education and academic achievement as compared to their previous academic records. The present study is a descriptive study because it involves comparison of previous existing academic records about the students and comparing the same with the latest records which will help to analyze the effect of divorce on their academic brilliance. The development of society has led to many changes in the lives of people. The new age of information has resulted in changing attitudes with regard to their approach towards life and relationship which was earlier a bonding of different lives. The approach, the present paper highlights is about divorce which is ever increasing in developed countries, but developing nations are not left behind as the trend is followed over there too. Divorce is technically the formal dissolution of marriage which is more often conceived as the catalyst for the increasing family fragmentation characterizing contemporary western societies. It is further important to mention that divorce reflects the changing societal values and norms concerning marriage, gender, children, parenting and care giving (David Clarke, 2007). According to Bane (cited in Hetherington, Cox and Cox, 1982) high rate of divorce per se is not a matter for concern in a society that values individual choice, even though some of the consequences may warrant societal attention. Divorce, in legal terms, is an end to marriage but the separation has greater impact on various factors which also includes children's welfare, education and their academic and social development. According to Bumpass (cited in Keith and Finlay, 1988), the increasing prevalence of divorce involving children is an important topic which needs to be studied over the period of time so as to ascertain the effects of divorce on their academic achievements. Some of the previous studies with regard to effects of divorce on children's education have led to a conclusion that there is no significant effect once adequate controls for social class are introduced. In a longitudinal study carried out by Cherlin, Furstenberg, Chase-Lansdale, Kiernan, Robins, Morrison and Teitler (1991) it was revealed that the academic performance of the children, both boys and girls, has reduced as compared to their previous performance when their parents didn't separat ed. However it is pertinent to mention here that the effect of divorce in girls was minimal as compared to that of boys. An early research into the effects of divorce on young minds by Judith Wallerstein and her colleagues which included 60 divorced couples and their 131 children, it was revealed that almost half of the participants were characterized as worried, underachieving, self deprecating and sometimes angry young man and women (Weiten, Lloyd, Dunn and Hammer, 2008). Research Methodology Research is a way of thinking, critically examining the various aspects of the subject being studied, understanding and formulating guiding principles that govern a particular procedure; and developing and testing new theories (Kumar, 2005).

Wednesday, November 20, 2019

Controversy Analysis Essay Example | Topics and Well Written Essays - 1250 words

Controversy Analysis - Essay Example Notably, Zhang (2011) identifies that china sits on the world’s most underdeveloped resource of shale gas. Significantly, China has adopted the above drilling technology in order to replicate US’s victory in utilizing unconventional energy. Considerably, the debate rests on safety and the suitability of the technology in china. That is, whether china has conducted an efficient situational analysis before embarking on fracking process (Zhang 3). It is worthwhile noting that, China hopes that shale gas can change her the same way it has transformed the US boom. However, currently there is little production commercially; hence, the 6 billion in cubic meters of shale gas target by 2015 seems impossible according to experts. The insufficient experience among some firms in exploiting shale will create a significant challenge to mine the gas. Additionally, if the firms cannot deliver the country has to struggle to diminish its reliance on expensive oil and gas imports. Moreove r, the action winner must buy in the proficiency they require; hence, offering the scene of worthwhile contracts for specialist firms for the fracking technology to mine the gas. Notably, Zhang (2011) identifies that the initial shale auction in the past two years was under the dominance of key state energy firms in china (Zhang 5). The second action witnessed the entrance of myriad firms, a, electric group that entailed a developer of real estate, a trader of grain, and a dealer of tobacco, enticed by subsidies of gas and assisted by funds access. The bidder’s profile reflected the fever pitch out off shale, as well as its potential along with the government’s efforts to imitate the circumstances that underpinned the US revolution of shale; competition among a number of autonomous drillers. Significantly, they will have acquired insignificant data regarding the blocks, the costs of the well’s exploration and the costs of the development process. Mainly the firm s are merely driven by the forces of entering early in somewhat a huge market. It is significant emphasizing that, the potential in china is clear. Significantly the government has put technically remunerable shale gas reserves at about 25 tcm. In comparison, the US Agency on energy information puts it at about 36.1 tcm, both of which are langer compared to US reserves which are estimated at around 24.4 tcm. However, the shale deposits in china are significantly found deeper underground compared to the ones in the US and there are more scattered reserves; hence, making it complex to acclimatize the technology that has delivered in the US to the geology of china. Notably, the key oil firms like PetroChina, as well as Sinopec working on what are regarded among the excellent prospects have made slow progress. Considerably, Zhang (2011) identifies that by the year 2012 they had drilled over 60 wells of shale especially around the Sichuan basin, although PetroChina had produced merely ov er 11 mcm in its key area by the month of November same year. Notably, the work for the winning companies in the second auctions is made significantly difficult by the problem of insufficient potential in the offered acreage (Zhang 4). Background Companies such as RSDSA and Petroleum corp. of china have started drilling shale gas in Sicuan. Notably, the above- mentioned province is seismically active, a process which increases the risk of causing quakes.

Sunday, November 17, 2019

Conflicts can lead to distruction Essay Example | Topics and Well Written Essays - 1500 words

Conflicts can lead to distruction - Essay Example As per the assumptions and predictions among political observers, China may replace America from the superpower post in near future itself. It should be noted that communism is prevailing in China whereas Japan is a democratic country. Naturally, America’s policies are more aligned more in favour of Japan rather than China. â€Å"Its approach seems to have been "planned by bookworms and entrepreneurs, rather than politicians† (Jingsheng). America knows that a war between Japan and China would slow down the progress of China considerably and hence they are not doing anything to ease the tensions between these countries. This paper analyses the China and Japan confrontation over the Diaoyu/Senkaku Islands through the lenses of Classical Realism and Neorealism. Key facts Japan annexed the islands in 1895 China started showing interest in them only in the early 1970sNo one has lived in any of these two islands after WW2 These two islands are very small in size The islands, known as the Senkaku in Japan and Diaoyu in China China’s interest in the islands rose in the late 1960s, when scientists began saying the nearby seafloor could hold oil deposits (Fackler) The current tensions began earlier this year when the nationalist governor of Tokyo announced his desire to buy three of the islands from their owner, a Japanese citizen (Territorial dispute involving Japan) Predictions of Realist theory and Neorealist theory Realism explains the relationships between nations in terms of power. In realist theories power is defined as capabilities that can create influence. Military force is perceived as the most important element of power by realists. States with higher power always use its power for getting leverages in a bargaining process. However, strategies and other parameters also have the ability to influence the outcome of a negotiation or barging process (Chapter Summary). Realist theories believe that self-interest is the primary objective which drives international politics. It argues that international systems are highly anarchic, a concept which believes that there is no universal sovereign government which can resolve international disputes. Neorealist theories argue that states by their nature are security seeking. In other words, security and survival are the primary objectives of each state. Another concept of neorealist theory is that states seek only relative security in comparison to other states (Bordner, p.1). Neorealism argues that there are only three possible systems in international politics; a unipolar system, bipolar system and multipolar system. In their opinion, bipolar system is more stable than multipolar system because of the greater balancing act it can provide. Neorealism believes that war is inevitable and permanent peace is only a distant dream because of the anarchic structure of current international system. Classical Realist explanation of the China-Japan island confrontation   â€Å"The val ue of the islands has never been in their aesthetics, but in history and geopolitics: what control of the islands says about the relative power of Asia’s two economic giants, one rising and the other in what many see as a slow decline†(Fackler). China is one of the rapidly emerging economies in the world at present. Many people believe that China may expel America from the superpower spot in near future itself. In fact no other country in the world at present is capable of matching the economic growth of China. In fact the recent