Training across Borders in Mozambique Research Paper - 1

Training across Borders in Mozambique - Research Paper Example The Erasmus – concentrates on the teaching and learning requirementss of all those in formal higher education including student placements across nations in projects providing and facilitating such education and training; then there is the Leonardo Da Vinci program. The Leonardo Da Vinci program addresses the teaching and learning needs of all those in vocational educational training; considerably, the program’s core objectives are to support those in training to acquire and implement knowledge, skills and qualifications to facilitate personal growth, employability and participation in the European labor market, improve quality and innovation, and lastly, enhance the attractiveness of vocational education, training and mobility (FMER 2013). The program also pursues operation aims that seek to develop and strengthen; mobility in education and that of a series of training sessions, attention span, innovative practices and their transfer between countries, language learning, innovative ICT based content and cooperation between different factors. Significantly, the program also supports actions like partnerships focusing on themes of mutual interest and multilateral projects aimed at enhancing the training systems through relocation and development of good practice in order to adapt to national needs (Move on Net 2013). Moreover, the Leonardo Da Vinci is also up to per with thematic networks of experts and organizations working on particular aspects that are in relational to the vocational education and training, and the dissimilar accompanying measures related to the same. The fourth program of the Lifelong Learning program is the Grundtvig program that is geared to all players in adult education where all its topics are addressed in learning partnerships as the multilateral projects develop innovations for adult education.

Mathematics Coursework Essay Example | Topics and Well Written Essays - 2500 words

Mathematics Coursework - Essay Example Employee number 9 had the slightest improvement. The above results can be used while making decisions since they indicate how an organization can do to reduce the time it takes its employees to finish a certain task. Surely, practice makes perfect since after some significant trials, the completion time is reduced significantly. In this regard, the management can encourage its employees to get used to all the tasks so as to be able to finish them taking the shortest time possible. From figures 4 and 5 above, Scatter plots; it is evident that, CEOs pay doesn’t affect the way an organization performs. This can be well represented using a line graph, figure 6 and 7, which shows that, the returns as they increase, there is no corresponding effect in the CEOs pay. These results can be used to clearly show that, the pay given to the top management brass doesn’t translate to high returns. In one instance, the pay is too high but the corresponding pay cannot be yearned for. Money reward has been argued by many as being not a good motivator in the work place since no body will ever get accustomed and feel he/she has had enough to stop looking for money. In many organizations, the use of money as a motivator has been discouraged due to its negative effects. Likewise, in top level management, and from the results above, then we cannot say with certainty that, the CEOs pay will determine where the organization will be in some times to come. The correlation tables 4 and 5 above tells us that, the pay in 2002 and the return have a weak positive correlation, i.e. the pay could weakly talk about the return in 2002. Further, the return and the total pay have a weak negative relationship thus summarizing the assertion that, the CEOs pay may have little to say about the organization’s returns. At 95 percent, the above table confirms that, the two analysts

Factors in Inventoriable Costs

Factors in Inventoriable Costs 1) Definition of inventoriable costs In accounting, inventoriable costs are those costs incurs when company obtain products or make to the end products before they sell them. So inventoriable costs are also involving to product costs which include costs of direct labour, direct material and manufactural overhead. inventoriable costs are recorded in inventory account as assets in balance sheets before products are sold as costs of goods sold expenses which are recorded as expenses in income statements. (Wilkinson, 2013) 2) Examples of costs are included and not included in inventoriable costs Costs are included in inventoriable cost such as raw material and direct labour. For example, raw materials such as cloth and zipper which are purchased by hang bag factories. Direct labour which are workers use those raw material to make hand bags. All finished hand bags cannot be recorded into expenses until they are sold and will record into costs of goods sold expenses in income statements. Selling expenses and administrative expenses are not included in inventoriable costs .They are period costs which are recorded as expenses directly into income statements. Examples of costs are not included in inventoriable costs such as salaries paid to salesperson, advertisements expenses which are not related to production costs. Activity based cost drives can be identified as volume-based cost driver and non-volume cost based drivers. Volume based cost drives include input and outputs. Volume cost based drivers Outputs are one of cost drivers such as the number of units produces. If a business has only one product, then if use outputs cost drives will be the simplest method. However, if businesses have more than one product, and each product need to allocate difference overhead resources, the outputs will not be cost drivers. A noodle shop in the night market in Auckland can use outputs as cost drives because they only have product of noodle and the ingredient and labour costs in each bowl of noodle is same. However, there are different breads in bakery, so bakery cannot use outputs as cost drivers. Inputs. Direct labour hours or direct labour cost. Many businesses uses direct labour hour or cost as manufacturing overhead cost driver. For example, tax agency they charge their client by their time cost. Machine hour. Some business their equipment is more automatic and they need fewer direct labour cost, so they use machine hour as overhead cost drivers. For example, Fuji Xerox they charge their client by printers meter reading. Direct material quantities or costs. Some businesses require large numbers of material and they use direct materials as cost drivers. (Langfiled-Smith, 2012) Example: Management accountant he use input of volume cost based drivers to decide the price of custom furniture for their clients in ABC furniture design shop. The costs of custom a chair as following: There are $50 direct material, $100 labour cost, $20 machine hour. Management accountant will set that chairs price must be more than $170. Examples: followings are electricity costs for producing cookie in a cookie company. Month Electricity cost for month Numbers of batches produced for month January $7200 1210 February 6950 1050 March 6100 980 April 7300 1350 May 5990 810 June 6530 990 July 5700 790 August 5400 750 September 6800 990 October 7150 1190 November 5800 820 December 7400 1320 Variable cost of Electricity per batch = ($7400-5400)/ (1320-750) =3.51 per batch produced At the lowest activity of 750 batches, total variable cost is $2633 ($3.51750), subtracting lowest cost in lowest activity was $5400, and difference was $2767. Monthly cost of electricity = $2767+ ($3.51 x number of batches produced in a month) Weakness of high low method: this method is not recommended in estimate cost behavior, because this method only use two data (highest and lowest) and ignore the rest data. So we have no assurance about this method to present cost behavior accurately. a. Avoidable and unavoidable costs Avoidable costs are those costs will not happen if some particular decision is made. (Langfiled-Smith, 2012) Example: Bank of New Zealand they decided to close some braches and cutting opening hours because they use digital bank more. BNZ use this method to save the avoidable cost such as wages, rates, and rents in some branches by closing them. (Parker, 2017) Unavoidable costs: are costs still incur even no matter what decisions or actions are made. Example: residential property owner whatever the decision is made to rent or not rent the house, the council rate and insurance costs are not avoidable. Sunk and Opportunity costs Sunk costs are those costs already happened and cannot be changed now and in the future. Those costs are resources already acquired and they will not be affected by different decisions are made. So when make decision can ignore those costs. (Langfiled-Smith, 2012) Example: accountant purchase a printer for $1000. The cost of $1000 is sunk costs. Opportunity costs are potential benefits are arisen when alternative decision is made over another. (Langfiled-Smith, 2012) Example: if accountant did not purchase that printer cost $1000, he/she will save $1000, and $1000 is opportunity cost. Relevant and irrelevant costs Relevant costs: costs are affected by the different managerial decision made. Normally, there are two or more alternative managerial decision, and manager will choose more profitable alternative. Relevant costs will be incur in one managerial decision but avoid in another. Example: those costs in closed BNZ branches are relevant costs, because BNZ will save more expenses and to get more profit if they close those branches. Irrelevant costs: costs are not affected by different decision making. In other words, irrelevant costs are costs will continually happen no matter what decision are made. Example: CEO salary is irrelevant costs whether BNZ decide to close some branches References Langfiled-Smith, K. (2012). Management Accounting: information for creating and managing value. Sydney, NSW 2113, Australia: Rosemary Noble. Parker, T. (2017, March 17). BNZ cuts branches and opening hours. Retrieved from nzherald.co.nz: http://www.nzherald.co.nz/personal-finance/news/article.cfm?c_id=12objectid=11820201 Relevant VS Irrelevant costs. (n.d.). Retrieved from accountingexplained: http://accountingexplained.com/managerial/costs/relevant-irrelevant-costs Wilkinson, J. (2013, July 24). The Strategic CFO. Retrieved from Inventoriable costs: https://strategiccfo.com/inventoriable-costs/

Social Blindness Essay -- Sociology

Blinded Total darkness can take over ones’ sight, leaving the individual barely capable of forming cognitive images, and experiencing the inevitable dependency on the words of others, thus allowing physical blindness to cripple even the most independent of individuals. The phenomenon of social blindness can describe one who leans not on their own understandings, but instead on the understandings of those surrounding them, which is a trend all too common in the modern world. In â€Å"Selections from Losing Matt Shepard: Life and politics in the Aftermath of Anti-Gay Murder†, transcribed by Beth Loffreda, mass media affected the spread of the truth behind an incident and blindly lead the majority of the United States population to believe various aspects of the murder of Matt Shepard that were created by the media. The spread of unrestrained information about the murder was only possible with the assistance of today’s largest medium, the internet. In â€Å"Is Google Mak ing Us Stupid?† author, Nicholas Carr explained how modern individuals no longer check the validity or exposition of a source, but â€Å"Power Browse† for the facts and important aspects of what they are reading. Whether the article is false or valid has little to no effect on the decision making of reader, for all they look to obtain from the text is information†¦ right or wrong. Yet, with this more efficient and immediate form of information extraction, there is a tangible loss of deep reading and the ability to â€Å"See.† In â€Å"The Mind’s Eye: What the Blind See† the author, Oliver Sacks, gave a few accounts of individuals who were blind in the common meaning of the word that could â€Å"See† more than most individuals that had a fully functioning optical mechanism. Today’s society conta... ...ess, a slow, almost prehensile attention, a sensuous, intimate being at one with the world which sight, with its quick, flicking, facile quality, continually distracts us from,† (Sacks 313). It has been stated that throughout one’s life they maintain a malleable brain that can adapt to multiple situations, which in this case blindness. At the onset of blindness, the brain begins to rewire itself by spreading into the areas of optical stimulation and the brain manipulates them to aide with the expansion of the other senses. The rewiring of the brain accounts for the blind being known as â€Å"Whole-Body Seers,† since the senses of their body’s have matured more than normal in the absence of visual stimulation. As â€Å"Whole-Body Seers,† the blind claim to be sensitive to inflections in the pitch of others voices that show signs of emotions not present to the ordinary eye. Social Blindness Essay -- Sociology Blinded Total darkness can take over ones’ sight, leaving the individual barely capable of forming cognitive images, and experiencing the inevitable dependency on the words of others, thus allowing physical blindness to cripple even the most independent of individuals. The phenomenon of social blindness can describe one who leans not on their own understandings, but instead on the understandings of those surrounding them, which is a trend all too common in the modern world. In â€Å"Selections from Losing Matt Shepard: Life and politics in the Aftermath of Anti-Gay Murder†, transcribed by Beth Loffreda, mass media affected the spread of the truth behind an incident and blindly lead the majority of the United States population to believe various aspects of the murder of Matt Shepard that were created by the media. The spread of unrestrained information about the murder was only possible with the assistance of today’s largest medium, the internet. In â€Å"Is Google Mak ing Us Stupid?† author, Nicholas Carr explained how modern individuals no longer check the validity or exposition of a source, but â€Å"Power Browse† for the facts and important aspects of what they are reading. Whether the article is false or valid has little to no effect on the decision making of reader, for all they look to obtain from the text is information†¦ right or wrong. Yet, with this more efficient and immediate form of information extraction, there is a tangible loss of deep reading and the ability to â€Å"See.† In â€Å"The Mind’s Eye: What the Blind See† the author, Oliver Sacks, gave a few accounts of individuals who were blind in the common meaning of the word that could â€Å"See† more than most individuals that had a fully functioning optical mechanism. Today’s society conta... ...ess, a slow, almost prehensile attention, a sensuous, intimate being at one with the world which sight, with its quick, flicking, facile quality, continually distracts us from,† (Sacks 313). It has been stated that throughout one’s life they maintain a malleable brain that can adapt to multiple situations, which in this case blindness. At the onset of blindness, the brain begins to rewire itself by spreading into the areas of optical stimulation and the brain manipulates them to aide with the expansion of the other senses. The rewiring of the brain accounts for the blind being known as â€Å"Whole-Body Seers,† since the senses of their body’s have matured more than normal in the absence of visual stimulation. As â€Å"Whole-Body Seers,† the blind claim to be sensitive to inflections in the pitch of others voices that show signs of emotions not present to the ordinary eye.

Computers and Information Systems Essay

INTRODUCTION OF INFORMATION SECURITY POLICY Information is a valuable asset. The protection of these assets is a basic management responsibility. Employing officers are responsible for: †¢ Identifying and protecting computer-related information assets within their assigned area of management control and ensuring that these assets are used for management-approved purpose only and all employees understand their obligation to protect them. †¢ Implementing security practices and procedures that are consistent with the Company Information Asset Security Manual and value of the assets. PRIVACY AND SECURITY POLICIES TAKEN CARE BY VARIOUS HIGHLY RECOGNIZED HEALTHCARE ORGANIZATION PARTNERS HEALTHCARE ORGANIZATION Partners HealthCare is committed to ensuring the privacy and security of patient health information. In order to facilitate and implement the activities related to the privacy and security of Protected Health Information (PHI), Partners HealthCare has appointed a Corporate Privacy Officer. The privacy officer responsible for implementation and oversight of the policies and procedures regarding the privacy of health information at their site. BETH ISRAEL MEDICAL CENTER Beth Israel Medical Center has adopted CPRI Toolkit -Technology Resources Policy to ensure uniform and appropriate use of its computer and telecommunication resources (the â€Å"Technology Resources,† defined below). POLICY: In using or accessing the Technology Resources, Users must comply with the following provisions. NO EXPECTATION OF PRIVACY â€Å"Users understand and agree that: BIDMC retains the right, with or without cause or notice to the User, to access or monitor the Computer Information, including User e-mail and Internet usage.†(Hodge et al. 1968, pg 17) Please keep in mind that anything created or stored on the Technology Resources, including the Computer Information, may be reviewed by others and that even deleted files may be recovered. USE OF E-MAIL AND INTERNET ACCESS AND USE All User e-mail addresses assigned by BIDMC shall remain the sole and exclusive property of BIDMC. Users should endeavor to make each of their electronic communications truthful and accurate. â€Å"Users should use the same care in drafting e-mail and other electronic documents as they would for any other written communication. The quality of your writing will reflect on BIDMC. Users are encouraged to use the Internet and intranets to assist them in the performance of their jobs.† (Thomas. R. 2001, 87) PASSWORDS Users are responsible for safeguarding their passwords for access to the Technology Resources. Users should recognize that the combination of a logon identification and password is the equivalent of a signature and that the disclosure to another individual is the equivalent of handing that individual a signed blank check. MAYO HEALTHCARE ORGANIZATION Mayo HealthCare is committed to ensuring the privacy and security of patient health information by means of certain policies. ACCESS CONTROL TERMS – Individual-based access control. – Role-based access control. – Context-based access control. POLICY-RELATED TERMS – Policy: a broad statement of principle or intent that presents Mayo’s position. Policies are interpreted and supported by standards. – Standard: a rule or regulation that specifies conduct or a course of action. Standards are mandatory directives for implementing Mayo policy that ensure uniform compliance. – Guideline: a recommended course of action or a response to a given situation. Guidelines should be considered when determining how to implement standards. PROTECTED HEALTH INFORMATION (PHI) I. Information security Mayo Foundation will protect its vital information from unauthorized access, modification, disclosure, or destruction, by conducting security program with patients and of Mayo Foundation. II. Security administration A group will exist to develop and maintain an information security program for Mayo Foundation entities. THEMES COMMON AMONG EACH ORGANIZATION`S POLICIES †¢ Controlling Access to Information and Systems, Operations and Administration. †¢ Network Security Policies. †¢ E-mail and the Worldwide Web, Telephones and Fax. †¢ Data Management. †¢ Backup, Recovery and Archiving. †¢ Document Handling. †¢ Securing Data. KEY SECURITY PRINCIPLES AND ELEMENTS FOR INFORMATION SECURITY AND PRIVACY MANAGEMENT The key security principles and the critical areas needing improvement for the healthcare organization. SECURING REMOTE ACCESS AND OTHER DRIVERS OF PHYSICIAN EFFECTIVENESS For many providers, ensuring physician effectiveness and quality of life is a top priority. This includes helping physicians gain off-site access to records, without having to come to the hospital or sign into multiple hospital systems. EXTENDING SECURITY AND PRIVACY TO THIRD PARTIES Secure interoperability from hospitals to physician practices is also becoming a requirement as the healthcare industry in many global markets moves towards wider use of electronic medical records and information sharing across collaborative groups (such as the emerging US regional health information organizations). (Perry. E., 1967, 48) DEVELOPING BUSINESS CONTINUITY AND DISASTER RECOVERY PLANS In the wake of high-profile natural disasters and health-related crises worldwide, most healthcare respondents (70%) identified business continuity and disaster recovery planning as one of the most critical business factors driving their information security spending. Forty-four percent, however, do not yet have such a capability, and 59% report that developing or improving these plans is a strategic security initiative for the coming year. References Hodge, Bartow, & Hodgson, Robert. N. (nod.). 1968 Management and the Computer information system McGraw-Hill Companies, The, New York, NY, U.S.A. pg 17 Peltier, Thomas. R. (n.d.). 2001, Information Security Policies and Procedures: A practitioner’s Reference. TAYLOR & FRANCIS LTD, pg. 87 Rosove, Perry. E. (n.d.). 1967, Developing Computer-based Information system. John Wiley & Sons, NY,pg. 48

A man to be admired Essay

Looking at the â€Å"holy† concept, the fact that Proctor’s death was part of the reason why it stopped steadily, it seems as Miller depicts him as a 17th century version of Jesus. How Christians believe he died for their sins; Proctor dies for the welfare of those accused and the stop of this fundamental accusations. He did do wrong: he committed a sin. But doesn’t religion teach us about the road to redemption? Religious morals even allow sinners into heaven or paradise if in salvation. So therefore Proctor should be admired as he knows he has done wrong and which leads him to becoming a better man.. All throughout the play, there is friction between Proctor and Elizabeth, obviously due to the incident between Proctor and Abigail, but hope is at the horizon because funnily enough, the worst case scenario brings their relationship and marriage to its strongest point. Proctor attempts all that he can to regain her trust and forgiveness; even bribing her with land is attempted. Elizabeth, being supremely virtuous but with a flair of coldness, tries to forgive but the sense of Christian judgment still lays in her mind. Pride, revenge, fear, honesty, puritan ethics, and honesty are some of the themes in The Crucible, but these are the ones that apply to Proctor. Revenge had put Proctor in fear of losing his beloved wife, Elizabeth, by Abigail. Abigail had seen Elizabeth from more than an inconvenience to a threat. Proctor restricted himself from his feelings and even the subject, when spoken to her. This now showed her only vulnerability, her feelings for him, which is ultimately the reason for this havoc. Self-interest. Fear is what drove the hysteria on; the risk of facing the devil had put people in positions of self-interest and paranoia. How can a man of such caliber be down played? He had raised a family, even though he divorced his 1st wife and married Elizabeth, brought them up in religious fashion, tend his land, helped those in need, is respected by the village and does good deeds. To conclude, John Proctor’s integrity has such a overcoming substance, and the way Miller captures it is just admirable. He faces death, just to keep his name clean, to live or die with respect. For him to go through so many calamities and distress that the only time he feels at peace is when he dies. And he still remains as an admirable figure after he’s public confession of being an adulterer. He put his own wife in front of himself, just to receive her forgiveness and trust. â€Å"He have his goodness now. God forbid I take it from him! † Elizabeth accepts it, the only way; his death is the answer to all their problems. His Christian morals and beliefs lead him to becoming a better man; a man with faith is a man to be admired in my opinion. He knows that even if he confesses a lie, he can not base the remainder of his life on another lie, which will then jeopardize his relationship; other innocent people will die and will evidently never forgive himself. Overall, Proctor is a: religious, emancipated, loving, family, integrity-filled and respected man, and if these are not the quality of being admirable then I do not know what is. John Proctor, a man to be admired. Discuss. By Ranja Faraj Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Miller section.