Benefits of Using Empathy in the Workplace - 1650 Words

Benefits of Using Empathy in the Workplace (Essay Sample) Content: DISCUSS THE IMPORTANCE AND BENEFITS OF USING EMPATHY IN THE WORKPLACEBy NameCourse:Instructor:Institution:Date:IntroductionEmpathy is the possession of social and emotional skill that help human feel and understand the emotion, situations, intents, opinions, and desires of others, in a way that can create a sensitive, understanding and proper ways of communication and support. This remarkable skill reflects an individual's ability to associate with others and to relate well to each other which is a necessary skill in developing and managing strong relationships. Without the capability to comprehend what others are going through, relationships remain shallow and without the profundity and richness that transpires when we have an emotional connection. Smart Business Magazine (2012) positions that empathy portrays a profound respect among employees and show that others are cared for in a workplace. A leader who is empathic makes employees have the sense of being in a tea m that increases productivity, morale and allegiance.Importance of empathy in workplaceA workplace without empathy makes employees work and associate with each other without putting into consideration how other staffs feel or what they may be thinking. Each individual have very different perspectives. We all have experiences of moods, discomfort and upset, happiness and sadness. This makes us very limited when we only perceive our perspectives. Without taking an effort to assess others, it is much easy to create assumption and jump to uninformed and inconsiderate conclusions. This will often result in misinterpretation, bad feelings, loss of morale and conflict.Miyashiro (2011) presents an easy approach to understanding that organization success is dependent on emotional factors much as on intellectual ones. Engagement of staff in the workplace has proved to influence the performance of an organization viable terms. Engagement can be defined as à ¢Ã¢â€š ¬Ã‹Å"commitment à ¢Ã¢â€š ¬Ã ‹Å"to the business or organization and its values, Engagement integrates three dimensions: emotional engagement, intellectual as well as social engagement. This submits that how staffs feel about their workplace influences their level of engagement. Certainly, where staffs are well engaged their emotional engagement is much higher than either of their intellectual or social engagement. Empathy is among the skills that enable managers to engage employees and take emotion on board to effectively work with others.With resilient empathic skills employees can get to know each other very intensely in a seemingly magical period. Empathy helps to create a healthy relationship, better workplace and a healthy society. As most workplace becomes more multicultural, the alarming effects of individuals becoming deliberately less empathic about others can be seen clearly, whoever that others may be, religious intolerance ,racism, homophobia , sexism , each result directly to desolation and injust ice. Being Empathy for the seeming others is the magical skills that can enable us learn to live and work more peacefully with individuals who are nothing at all like we are (MCLAREN, 2013).Benefits of empathy in the workplaceThe ultimate value of empathy comes from not only understanding the other personà ¢Ã¢â€š ¬s emotional feeling but also what an individual does as a result of this.Empathy connects employees togetherWhen you empathize with another person, a sense of identity is created and connection with the other. As a result, one feels greater in some way and less lonely.ÂIn a therapeutic state, having someone else connect and understand with your emotions can be a great and blessed relief, as individuals with emotional glitches often feel very much lonely in their different-ness from other individuals. With empathy, the non-judgmental value can also be welcomed and well appreciated resulting to an ease of communication methods and expression of opinion and creative ide as without fear of being judged.

The Symbolism In The Novel The Things They Carried - Free Essay Example

Sample details Pages: 4 Words: 1201 Downloads: 1 Date added: 2019/04/11 Category Literature Essay Level High school Tags: The Things They Carried Essay Did you like this example? In life, it often seems as if opposing forces are interconnected. These dualities are often exemplified by the trauma war forces upon young soldiers. Set during the Vietnam War, Tim OBrien explores the duality of life and the idea that opposing forces create a balance in his novel, The Things They Carried. Don’t waste time! Our writers will create an original "The Symbolism In The Novel The Things They Carried" essay for you Create order While war teaches young soldiers life lessons of discipline and strength, the trauma forcefully perverts their innocence, unwantedly manifesting into their everyday lives. A juxtaposition can be seen in the stories of Rat Kiley and Curt Lemon as well as the story of the Vietnamese monks. Throughout the novel The Things They Carried, OBrien uses juxtaposition and symbolism to emphasize the duality of war and how it ultimately perverts the innocence of its victims. Through a duality in tone, imagery of nature and symbols of innocence OBrien presents how war perverts innocence directly through the stories of Curt Lemon and Rat Kiley. In How to Tell a True War Story, OBrien tells the story of Curt Lemons death as if it were a fairytale: filled with positively connotated descriptions of the setting and providing a carefree description for the gruesome occurrence. OBrien recalls how he: glanced behind and watched Lemon step from the shade into the bright sunlight. A handsome kid really. Sharp gray eyes, lean and narrow-waisted, and when he died it was almost beautiful (OBrien 67). The initial diction makes it seem as if Lemon is still goofing around with Rat Kiley. The mention of his lean and narrow-waisted figure contributes to his characterization since it adds an easily visualized physical description associated with fragility and purity. This visual imagery is representative of his youth and innocence which contributes to OBriens fundamental cr iticism about the duality of war. The abrupt yet subtle mention of his death seems insignificant as OBrien continues to mention: the way the sunlight came around him and lifted him up and sucked him high into a tree full of moss and vines and white blossoms (OBrien 67) without hesitance or a change in tone. The lack of remorse or mourning for Lemon normalizes the death of the young soldiers and the killing of their innocence. Lemons innocence is emphasized once again through OBriens mention of the white blossoms. With the most common association of small, white flowers being purity and innocence, these characteristics are immediately connected with the young soldiers death. Lemons death is used by OBrien to criticize outcomes of war and its killing of helpless young soldiers and citizens. Ultimately, OBrien uses the idea of Lemons gruesome but positively described death as an example for wars perversion and tainting of innocence. Through symbolism and irony, Tim OBrien criticizes the grotesque outcomes of war, especially its perversion and tainting of innocence. Whether it be its millions of deaths, or substantial forest destruction, the Vietnam war infiltrates and negatively affects all aspects of society. OBrien emphasizes these outcomes in the story Church, where the soldiers arrive at an abandoned temple serving as a make-shift Church. Despite the obvious cultural barrier, the monks are overwhelmingly kind to all the soldiers, especially Dobbins: they cleaned and oiled the machine guns. Though they spoke almost no English, they seemed to have a great respect for the conversation (OBrien 115). The relationship between the soldiers and monks symbolizes a clashing of opposing worlds: the innocence and peace associated with religion and the inhumane results of war. The washing of machine guns and the washing hand gestures reinforce the irony proposed by OBrien. The monks wash and purify weapons of mass destru ction. Their obliviousness to the gun and the soldiers killing capabilities emphasize the duality of war proven and criticized by OBrien. It proves the wars infiltration into all aspects of the world and its negative effects. The monks obliviousness accentuates their innocence in regards to violence and continues to be emphasized by their hand washing gesture. The presentation of a motion symbolic to their religion creates a hypocritical mood through the whole chapter. The soldiers repeat the gesture as a sign of respect, purifying their killing hands. The irony continues when Dobbins declares all you can do is be nice. Treat them decent you know? (OBrien 117). Dobbins blatantly ignores previous killings and atrocities committed by him and his fellow soldiers claiming ?all you can do is be nice. The hypocrisy and irony presented in this chapter create an empathetic effect for the helpless victims of war. Whether it be civilians like the monks, or young soldiers forced into battle, t he tainting and perverting of innocence is evident. Through the empathetic mood that resonates in this chapter and many others in the book, OBrien aims to raise awareness and criticize the corruption of youth and innocence that occurs during wars. Furthermore, OBrien uses the symbolism of the sun and its association with death to subtly introduce the death of the monks, again emphasizing the unjust perversion of innocence created by war. After the continuous mention of the sun in the story of Rat Kiley and Curt Lemon, its presence is heavily associated with death. When the monks bowed and moved out of the pagoda into the bright morning sunlight (OBrien 117) after their encounter with the soldiers, it is assumed the monks died in an nondescript manner. Their subtle, nearly hidden death creates a solemn mood upon realization. OBrien does not explicitly or nonchalantly state the death of the monks as he does with many other but instead, buries it deep within symbolism, almost as if he were ashamed of the occurrence. His diction proves his lack of tolerance and justification for the monks death. The subtle explanation of their death is written almost like Curt Lemons: in a positive and carefree way which is carried throughout the chapter. The positive diction hides the monks perhaps undeserved death. Through the positive diction, OBrien creates a final happy ending for the kind monks. He neither dwells nor mourns over their deaths, but leaves them hidden within symbolism as a representation of the effects of war. OBrien uses symbolism and irony to emphasize the corruption of war and its tainting of the innocence of its helpless victims. Ultimately, throughout his novel The Things They Carried, Tim OBrien uses juxtaposition and symbolism to emphasize the duality of war. Through irony in the story Church and positive, story-like diction in How To Tell a True War Story, OBrien normalizes and criticizes wars corruption of youth. He uses the story of the monks to emphasize the unnecessary and malicious tainting of innocence as well as the corruption of youth through symbolism and imagery in Curt Lemons story. Whether it be the monks or a young soldier, the war infiltrates and negatively affects every aspect of reality. OBrien sets out to prove that no matter a persons physical appearance or religious beliefs, the war uncontrollably dominates all aspects of an individuals life. Through his novel, The Things They Carried, he sets out to prove the innate corruption of war, and its perversion of innocence. OBrien proves how war taints innocence present in youth and childhood, inhibiting the children and adolescents born into times of war from experiencing the innate joy and happiness that is characteristic of being young.

Case Study 2 Essay examples - 1196 Words

BUSI 600 Dr. Michael Walker Case Assignment #2 Jaime Arze 9/15/14 3. Describe the sampling plan. Analyze its strengths and weaknesses. Just about every research sampling plan can be associated with a variety of strengths and weaknesses. These are challenges the decision maker in charge of the study must face when choosing the sampling plan for the specific research. Penton media devised a sampling plan that would require several steps, in order to isolate an ideal population of users to poll for their research. Their lengthy process included a multi-step system that began with a phone questionnaire; the second stage consisted of â€Å"pretest†, which was mailed to a smaller group of individuals pulled†¦show more content†¦This is the trait of an efficient sampling plan, and shows that the data collected by Penton Media about the reader service cards will prove highly efficient in their research. Among other strengths found in Pentons study was their ability to use an attribute-sampling plan and remain organized and focused througho ut their research. Pentons clarity, and organization with this study, paved the way towards accurate and efficient results. Throughout the study, the problem was clearly identified; the research efforts and resources were always focused on identifying the root of the cause. This allowed Penton to successfully conduct a research that would help understand the decline they were anticipating with their reader service cards. There is however, more than just praise towards Penton medias sampling plan. Weaknesses are a part of every sampling plan, and research approach and Pentons study is no exception. One of the bigger problems with the sampling plan is that only 710 responses were collected and studied, this comes after the information implies that there is a pool of 1.7 million subscribers in the Penton Database. The rule of thumb with most research designs is that the larger the sample sizes the more accurate the results. The sample size used by Penton media would suggest that the overall data recovered form the small group does not accurately representShow MoreRelatedCase Study 2 : Scotland6372 Words   |  26 Pages NATIONAL QUALIFICATIONS CURRICULUM SUPPORT Business Management Extended Case Studies (Set 2) [INTERMEDIATE 2] [pic] The Scottish Qualifications Authority regularly reviews the arrangements for National Qualifications. Users of all NQ support materials, whether published by LT Scotland or others, are reminded that it is their responsibility to check that the support materials correspond to the requirements of the current arrangements. Read MoreBusiness Law Assignment 2 Case Study Essay1147 Words   |  5 PagesBusiness Law Assignment 2 Case Study Analysis Question (a) This case study of John and Dan manifests some legal issues which need a close analysis. 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Consumer rights Essay Example For Students

Consumer rights Essay Caveat Emptor#61553; Let the buyer beware#61553; Consumer should be responsible about what he wants to buy, prices and quality#61553; Upto the consumer to chose wiselyConsumer Protection#61553; Sometimes impossible to know whether the product is will work properly or not#61553; At point of sale consumer are protected by law concerning some aspects of their purchases despite principal of caveat emptorConsumer Rights#61553; United Nations Guidelines on Consumer Rights- 8 basic consumer rights that as consumers we are entitled to#61553; Rights are#61553; SAFETY products/services should not hidden safety hazards in natural use Fair Trading Act NSW has safety standards for particular types of products Unsafe products can be banned ( product faulty and can not be sold again) or recalled (all stock taken back repaired and then put on the shelves)#61553; INFORMATION information provided to customers must be accurate consumer must be able to make an informed choice labeling/advertising must not be misleading Information required by law: Prices Capability of the product Content and weight of packages Care and size labeling on clothing Country of origin of product Safety instructions of use of the use of dangerous products Fiber content of soft goods like soft toys Date stamping Additive labeling of foods and drinks i.e. colouring#61553; CHOICE chose from a section of products but or refuse to buy goods o services to chose the seller they want to but from to be free from unreasonable pressure to buy#61553; RIGHT TO BE HEARD if small shop is difficult to be heard because no superiors if large company you can: talk to manger make bad publicity if concerning the law talk to Department of Fair Trading If government co operation then talk to OMBUD (representative from the government) Australian Consumers Association group of consumers#61553; SATISFACTION OF BASIC NEEDS access to basic essential goods and services adequate food clothing shelter health care education and sanit ation#61553; TO REDRESS Receive a fair settlement of just claims including compensation for misrepresentation, shoddy goods or unsatisfactory services Can ask for refund, replacement, repair Faulty goods Goods that are not fit for the purpose Foods that are different to the example or description given Services not carried out with due care or skill#61553; CONSUMER EDUCATION inform themselves on specifications, requirements, capabilities of product or service part of consumers responsibility understand any terms condition contracts legal documents they sign Before consumer buys should Think Is product necessary (avoid impulse buying) Can you afford it Compare Prices shop around Read labels content quality Check for hidden costs Read consumer information magazines Credit card charges and facilities When buying Inspect goods carefully in store if possible Ask question Check warranty Read fine print before signing If paid keep receipt;#61553; TO A HEALTHY ENVIRONMENT live and work in healthy environment non-threatening to the wellbeing of present and future generationsExercising Consumer Rights;#61553; Passive Consumer Let others sellers and other consumer to decide what they get and the standards of service they will get ;#61553; Assertive Consumer know their rights confident they are entitled to them not afraid to ask for their rights realize people who are prejudice to them are wrong;#61553; Aggressive Consumer try to force their wishes onto sellers and other customers without considering the other peoples rightsSeller Activities that reduce consumers power;#61553; Advertising aims to convince consumers to buy certain goods by stressing aspects which are important to individuals buy new models of goods which have already been targeted at certain groups of people e.g. age groups;#61553; Excessive Packaging harder to examine them harder to find exact quantity wanted adds unnecessary cost to item makes it eye catching improves presentation;#61553; Planned obsolescence made so they become quickly out of date no spare parts made so have to buy a new one need to be replaced in a short time;#61553; Technical Jargon try s to confuse you makes you but things with more things than you want or need take informed friend/ get as well informed as possibleIllegal and Unfair Practices;#61553; Pyramid Sales does not sell products but instead keeps on recruiting new sales people who have to pay to get recruited;#61553; Referral selling customer has to provide names of other potential customers to company so that they can receive a discount on their own purchases;#61553; Unordered goods company sends unordered good to your home and demands payment can notify trader and after 1 month becomes your property dont notify trader and after 3 moths becomes your property#61553; No refund notices No refunds or exchanges notice misleading If product is faulty at time of purchase then customer can repair, replace or refund#61553; Uncollected goods when goods are not collected, seller must wait for 6 months from when the purchase was ready so that they can sell it#61553; False and misleading Advertising Advertising regulated by Department of Fair Trading in NSW and the ACCC (Australian Completion and consumer commission) Advertising must be correct#61553; Baited and switched advertising Attractive price advertised so that consumer comes to shop and then find out that the product is unavailable and is tried to be made to buy something more expensive. .u1749a378a99c204713a5bb06b869bc1d , .u1749a378a99c204713a5bb06b869bc1d .postImageUrl , .u1749a378a99c204713a5bb06b869bc1d .centered-text-area { min-height: 80px; 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} .u1749a378a99c204713a5bb06b869bc1d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1749a378a99c204713a5bb06b869bc1d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1749a378a99c204713a5bb06b869bc1d:hover .ctaButton { background-color: #34495E!important; } .u1749a378a99c204713a5bb06b869bc1d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1749a378a99c204713a5bb06b869bc1d .u1749a378a99c204713a5bb06b869bc1d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1749a378a99c204713a5bb06b869bc1d:after { content: ""; display: block; clear: both; } READ: Bioethics Essay What Dissatisfied Customer can do1. Decide exactly what dissatisfied with and what you want done about it2. Go back to point of sale as quickly as possible. Take any paperwork which will help prove case dare of purchase, advertising, docket, price, name of salesperson. Date problem arose, any promises made by sales person. Try to speak to someone who sold item or someone in higher authority and tell them what you want done. 3. If you cannot negotiate put complaint in writing and write to someone in higher authority in the store4. If you still do not get the results you want talk to the following people:#61553; FEDERAL BUREAU OF CONSUMER AFFAIRS Federal government powers to regulate the activities of companies government tried to protect consumers against unfair practices through the Trade Practices Act 1974 Carries out duties through federal bureau of consumer affairs Secured money from government funding for financial counseling and consumer education programs aiming these programs that are especially vulnerable to deceptive practices#61553; THE DEPARTMENT OF FAIR TRADING acts on behalf of consumers and businesses -promote fair trading and protect consumer rights helps consumers with problems with traders last resort is to send you to tribunal cheap and quick publishes pamphlets and gives advice on product safety and standards, weights and measures, rental bonds, building disputes, motor dealer war ranties and repairs, credit protection#61553; THE AUSTRALIAN CONSUMERS ASSOCIATION (ACA) private organisation that buys and tests many brands of many products publishes findings in Choice magazine sent to members and is available at most libraries helpful when choosing between many brands of goods#61553; STANDARDS AUSTRALIA formerly known as Australian Standards Association sets national benchmarks which Australian industries must reach to be able to carry out the Australian standards mark based on safety acceptable quality levels parts that are interchangeable reduction in unnecessary or uneconomical variety Standardsmark proves that goods have met certain specified quality Standards only wet when an authoritative source asks for it Helps Australian firms intending to export their goods Gives information of standards required for goods and services in countries they are interested in#61553; THE MEDIA Newspapers columns giving advice to consumers on new products available and ways to get refunds or replacements on faulty products Radio stations consumer advice programs Television demonstrate new products Bad publicity causes firm to fix problem#61553; INDUSTRY OMBUDSMAN new type of dispute settlement scheme between consumers and businesses help settle problems ion industries help can be in insurance, finance and telecommunicationTribunals#61553; Independent bodies set up by government departments to settle disputes quickly and cheaply#61553; Consumer claims tribunal helps consumer and trader reach settlement that is acceptable to both if they can not reach an agreement then a referee (person from the tribunal who listens to both sides and makes a decision that seems fair to them both) Referees orders are final and must be obeyed Consumer Claims tribunal can not make claims for more than $25000. 3 main benefits are relatively inexpensive quick informalGreen Consumer#61553; Green Consumer (describes us and our actions)#61553; Protects environment by recyc le waste reduce consumption reuse products#61553; Main issues Transport Household Energy use Food and Clothing Recycling Products Water use

Psychosocial Essay free essay sample

The purpose of this essay is to demonstrate knowledge and understanding of both psychological and sociological factors that may impact on the patient/client and also relate to psychological and sociological theories and National Policies. The real name of the client has been changed to protect the patients confidentiality (Nursing and Midwifery Council 2008) NMC. The patient I will be discussing is Mark, a 42 year old man who has worked for a construction company for the past 20 years. Mark is married and has three children ages 3, 4, and 8. Following an incident at home in which Mark fell 15 feet off a roof, he has had persistent chronic lower back pain. Two surgeries over the past 12 months have failed to alleviate his pain. Mark is currently out of work because of this and his wife has had to take on a second job working evening and weekends to make ends meet. Mark has no previous medical history and he classifies himself as being generally healthy. We will write a custom essay sample on Psychosocial Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Prior to his accident, Mark was very active; playing football with his mates on weekends, jogging every morning, going to the pub, holidays with family and having fun with the kids. Presently Mark is unable to stand for long periods of time; this has affected his quality of life as a whole. The reason I have chosen this patient is because he has a condition that I may encounter in my own personal life and I am highly interested to learn about the impact it may have psychologically and sociologically on individuals. Psychological Aspects The psychological factors that Mark may encounter because of his physical condition may include depression, anxiety/anger, sleep disturbances and possibly low self-esteem. According to Abramson et al (1989), depression is caused by internal stable and global attributions for bad events and external unstable and specific attribution for good events. Depression may occur with mark because of the lowered pain tolerance and may decrease his willingness or ability to comply with medical advice. Mark may also be heightened with his perception of pain; he may become reluctant to carry out treatment modules provided to him because of fear of encountering more pain or injury. The combination of immobility and depression can lead Mark to be irritable, nervous or anxious and have an unhealthy desire for isolation; marital conflicts may also develop and escalate. As the depression sets in, Mark may become more angry, easily frustrated, moody, and plagued with feelings of hopelessness. Anxieties may interfere with Marks ability to concentrate; he may find himself worrying about his health and other life stressors such as finances, providing for his family etc. Anxious thoughts such as catastrophizing (e. g. uminating about the negative impact of pain and worrying about whether the pain will get worse), may increase his pain further and encourage disability. After having two unsuccessful operations on his back, Mark may also have doubts about recovering and therefore may also lose hope. As pain often prevents sleep, Mark may also be affected with constant state of tiredness because of sleep deprivation. According to Lamberg (1999), sleep disorders and persistent pain mutually interact, and it is often a clinical challenge to determine if the pain is due to poor sleep quality or whether sleep disturbance is due to night pain. For example, sleep deprivation can trigger a decrease in pain tolerance and pain thresholds (Onen et al 2001). Conversely, chronic pain may lead to non-restorative sleep and sleep fragmentation, as well as unpleasant consequences such as impaired thinking and greater proneness to accidents. Mark may also experience low self-esteem, having feelings of being unworthy or not measuring up to others and feeling incapable of achievements or successes in life. Body image disturbances such as weight gain may also be a contributing factor to Marks psychological well being. Weight gain can be a side effect of many medications, physical changes combined with an inability to exercise or perform physical tasks can have a negative impact on his body image, in extreme cases this may lead to eating disorders, but much more commonly it affects a person’s self-esteem (Burton et al1995). According to Burton et al (1995), self esteem can have negative consequences such as attempted suicide or withdrawal from friends and family. In relation to my client’s condition, I believe the Behaviourist theory most applies to him. Schwartz et al (1982) mentioned that, Behaviourism is a learning theory that only focuses on objectively observable behaviours and discounts any independent activities of the mind. Behaviour theorists define learning as the acquisition of new behaviour based on environment conditions. Experiments by behaviourists identify conditioning as a universal learning process. There are two different types of conditioning, each yield a different behavioural pattern. The first is Classic Conditioning discovered by Pavlov (1903), which occurs when a natural reflex responds to a stimulus. According to Pavlov (1903), we are all biologically â€Å"wired† so that a certain stimulus will produce a specific response. The second is Operant Conditioning by Skinner (1931). This occurs when a response to a stimulus is reinforced. Operant Conditioning is a feedback system in which a reward or reinforcement follows the response from a stimulus, and then the response becomes more probable in the future (Skinner 1931). Behaviourists tried to show that all behaviour could be shaped, altered, weekend or strengthened as a direct of environmental manipulations. Fordyce et al (1968) were the first to apply the behaviour model to pain. It was thought that there was a simple casual connection between pain and its rein-forcers. The respondent acute pain was seen as a reflexive response to antecedent stimulus and the respondent pain may eventually evolve into operant and persisting pain if the environment offers pain contingent reinforcements. According to Gamsa (1994), pain behaviour may also be learned by observing â€Å"pain models† i. e. individuals who exhibit such behaviour or more complex factors such as personal dynamics, emotional state, physical vulnerability and numerous psycho-social variables that have not been addressed. Fordyce et al (1968) proposed that operant pain persisted because of the behaviour of others (family, friends and healthcare providers) during the acute pain stage, which reinforced the pain to return secondary gains, such as permission to avoid chores or obtain otherwise unobtainable attention and care. The relation between the Behaviourist theory and my client is, the stimulus may be the intake of analgesia (pain relief) and associating that with being pain free, feeling more comfortable, being less irritable and having a better concentration level every time he consumes some. This in turn can activate the response (being pain free) from the stimulus (intake of analgesia). However, if the analgesia were to be eliminated, he may associate that with more pain, discomfort and irritability etc. Hubplace (2010) mentioned that the intake of analgesia may have negative impact on individuals as it can become addictive. Mark may be prone to addiction of pain relief because of the chronic pain he is experiencing on his back. Under the Classic Conditioning, Mark’s fear and anxieties about his condition can trigger a natural reflex which may create a response (pain) from a stimulus (fear/anxieties). Marks pain may also increase because of his environmental factors, not being able to do the things he used to do, for example playing with the kids, recreation activities, bathing, socialising etc. Family members, friends and his children may reinforce his pain also by the way they treat him, talk to him, and behave around him. Conditioning of pain is the main relation of the theory to my client; Mark may condition his pain with his behaviour of being in constant pain when in actual fact the presence of pain may actually be absent. Sociological Aspects The Sociological factors that Mark may encounter include loss of identity, daily activities, employment status, intimacy/sexual activity, social isolation, marital/family relations and financial strain. As Mark is currently out of work, he is faced with a financial strain; the family may experience a loss of wages and fuel a financial burden on the couple, causing conflicts and disagreements within the marriage and possibly altering their life style from what it used to be. Prior to Marks onset accident, his identity may have revolved around his job, hobbies and family. His condition could have significant consequences, such as limiting the range of enjoyable activities, for example, going to the pub, holidays, playing with his kids, working and providing for his family. Chapman et al (1993) mentioned that, individuals who were unable to work because of chronic pain found that their conception of themselves as a hard-working provider for their family was severely challenged, which can perpetuate feelings of guilt, depression and social isolation. According to the Organisation for Economic Co Operation and development (OECD 2005), Social isolation is characterized by a lack of contact with other people in normal daily living, in the work place, with friends, and social activities. OECD (2005) define social isolation has being a symptom and cause of social distress. It may follow a difficult event in a person’s life, for example, the loss of a job, the breakdown of a marriage, illness or financial difficulties. Feelings of isolation can occur in Mark making it difficult or him to reintegrate socially, this can affect moral, and the lack of contacts with other people may reduce both social and economic opportunities for him. The chronic pain in his back may be linked with the concept of suffering which includes; threats to ones integrity, ones wholeness, predominance of negative emotions, overwhelming helplessness and decreased ability to cope. This can be partly because resources are depleted by the persistence of the pain and accumulated losses including appearance, way of life and quality of life (Chapman et al 1993). The loss of intimacy is central to a decreased quality of life. Marks family may become irritated by his constant complaining of pain; his wife may be constantly hearing about the type of pain he is having, where the pain is occurring, and how he is attempting to cope with the pain. Some family members and friends may become desensitized to the pain, and consequently ignore his request for attention and support of pain relief. Marks children may also try to avoid him as he may become less loving, tender and nurturing as he used to be, he may even vent his frustrations and anger on his children and may not be able to tolerate noise, discomfort or even the very presence of his children. Chronic back pain constrains the expression of intimacy in many activities, for example, sex (Schlesinger1996). With regards to sex, Mark may have fears of increasing pain, therefore varying the amount of willingness to learn non-painful/less painful intimate behaviours which in turn can affect his sexual desires. For example, something as rewarding as sex is not going to be seen as desirable if it always involved pain or if the pain makes the person unable to function well in their sexual behaviours, for instance, obtaining and maintaining an erection. The Sociological theory that relates to my client is the Role Theory. Role Theory suggests that human behaviour is guided by expectations held by individuals and other people (Biddle 1986). The expectations involve different roles individuals perform or enact in their daily lives; for example a father, friend or son. The Role Theory implies that if individuals have information about the role and expectations for a specific status, for example a doctor, accountant or dentist, a portion of the behaviour of the persons occupying that position can be predicted. For instance, a doctor is expected to diagnose an illness and prescribe medications, this can be predicted from individuals. There are several extensions of the Role Theory; one that relates to my client is the â€Å"impression management† which is a theory and process developed by Goffman (1961). This theory argues that individuals are constantly engaged in controlling how others perceive them. This process refers to the influence of other people’s perceptions by regulating and controlling information in social interaction. If an individual tries to influence the perception of their own image, it is called self-perception (Goffman 1961). He suggested that individuals were like actors if placed on a face to face situation. It implied that individuals were aware of how they were being perceived by their audience. With relation to my client’s physical disability, Mark may be faced with the alteration of his roles, for example, as the provider for his family, a father to his children, a husband to his wife, a friend and colleague to his work mates. Having been off from work for some time, Mark is faced with the loss of earnings therefore losing the role of the provider or head of the family. Under the Impression Management Theory, Mark may be aware of how his family may perceive him due to his unemployment status. The role of a friend may also be absent has he may isolate himself from friends and society as a result of being restricted on doing the things he used to do prior to his accident. The role of a father may also be affected as he may lose all interest in interacting with his children, playing games or bonding with them. The pain that he may be experiencing on his back may take all of his attention, making it hard for him to focus on anything else. The role of a lover and husband may also be affected; his libido may decrease due to the fears and anxieties of acquiring further harm or pain and the closeness he used to have with his wife may also be affected due to her always working and not having enough time together as a family. This may cause conflicts within their marriage and may possibly lead to divorce, causing Mark to lose the role of a husband. National Policies The Department of Health (2006) suggest that information about life style choices that promote good musculoskeletal health should be available to the public from the education, health and community services in a range of languages and formats. The information should be evidence based of consistent equality and should include information on physical activities, diet and nutrition, exercise, self management and the prevention of injuries. It should be available in settings such as the work place, primary nd secondary care services, schools, leisure facilities, pharmacists and centres for further education and specialist musculoskeletal clinics. This policy would help Mark to manage his condition if and when he eventually returns back to work. Having the knowledge of the risk factors and the prevention of further harm to his back may help to minimise his pain and discomfort in the future. To conclude, chronic back pain can have many consequences to an individual’s quality of life, these may include; social activities, mental state and sexual relations. The management of chronic back pain doesn’t only rely on the physical side of it but also the psychological being of the individual. If both the physical and psychological management of pain is achieved, the chances of the individual overcoming their condition/disability are much higher. However, there are no guarantees that the pain will be alleviated completely. This assignment has helped me to gain the understanding of the psycho-social factors that illnesses can influence on individuals. Individuals need to be treated as a whole, for their physical/physiological, social and psychological well being to ensure that the best quality of care and treatment is being implemented. I hope to put this knowledge into practice in the near future as a qualified nurse. When assessing patients with their illnesses and conditions, I hope to recognise the psycho-social implications that may affect their everyday life and give them as much support as I can and if necessary refer them to the relevant people. ,

Jiambalvo Acccounting Mgrl 4e Solutions Essays

Jiambalvo Acccounting Mgrl 4e Solutions Essays Jiambalvo Acccounting Mgrl 4e Solutions Paper Jiambalvo Acccounting Mgrl 4e Solutions Paper Chapter 3 Process Costing QUESTIONS 1. Job-order costing is used when a company produces individual products or batches of products that are unique. Generally, each unique product or batch is a â€Å"job† for which the company needs cost information. Therefore, manufacturing costs must be traced to specific jobs. Process costing, on the other hand, is used when a company produces large quantities of identical items. It is basically a system of averaging. The production costs are divided by the number of units to arrive at an average unit cost. 2. Student answers will vary but here is one possible answer. Three types of manufacturing companies which might use process costing include pharmaceutical firms, paint manufacturers, and chemical manufacturers. In each of these companies, the products are relatively homogenous and produced in large batches. In many cases, a product suitable for process costing will be a low-cost product, but not necessarily (i. e. , various drugs can be expensive, as can various chemicals). 3. Equivalent units is the quantity of partially completed units expressed in terms of whole units. To calculate equivalent units, the number of units is multiplied by the percentage of completion. 4. Direct labor and overhead, together, are called conversion costs. 5. The costs associated with units received from a preceding department within the company for further processing are called transferred-in costs. 6. Material may enter at the start of a production process while labor and overhead are incurred throughout the process. 7. Cost to account for = Cost in beginning work in process + Cost incurred in current period. 8. Reconciliation helps to ensure that mistakes are not made in calculations and units are not â€Å"lost. 9. Transferred-in costs are the costs associated with units received from a preceding department within the company received for further processing. Therefore, they occur in all production departments except the first. 10. The four steps involved in preparing a production cost report are as follows: a. Account for the number of physical units b. Calculate the cost per equivalent unit for material, labor, and overhead c. Assign costs to items completed and items in ending work in process d. Account for the amount of product cost EXERCISES E1. [LO 2, 3]. In the production of chips, much of manufacturing overhead is a fixed cost. This cost is assigned to completed items and work in process. By starting a large number of items at year end, and given the simplifying assumption that items in process are 50% complete, a significant proportion of the fixed manufacturing overhead will end up in work in process, which reduces the cost of finished items and ultimately the cost of goods sold. The result is that profit will be artificially inflated in the current period. This approach to increasing profit may mislead investors and other stakeholders and cause them to make bad decisions. Thus, the behavior is not ethical. E2. [LO 3]. Cost per equivalent unit is calculated for material, labor and overhead. For each of these items, we sum the cost in beginning work in process and the cost incurred during the period. This becomes the numerator of the calculation. Then, we determine the number of units completed and the equivalent units in ending work in process. This becomes the denominator of the calculation. It is important to note that the equivalent units in ending work in process may be different for material, labor, and overhead. This is because material, labor, and overhead enter the production process at different times. Materials often enter the process at the beginning of the process, and labor and overhead are added evenly throughout the process. E3. [LO 1]. a. There are 6 steps: Step 1, Auger- the grain is cracked by steel grinders. Step 2, Mash Tun- malt is mixed with warm water. Step 3, Boil Kettle–the base of beer, or â€Å"wort† (sweet barley water), is pumped into the boiling kettle where it is boiled, concentrated and clarified, and hops are added. Step 4, Wort Chiller/Diverter Panel- the wort is cooled before it is moved to a fermentation cellar where it will become beer. Step 5, Fermentation Vessel- here, specially cultured yeast is added to induce fermentation. Step 6, Storage/Serving Tank- fill the storage tank, room kept at 41-43 degree Fahrenheit. Beer is served directly from the tank through the wall of the cooler into the bar. b. Bloomington Brewing Company produces a large number of identical units in a continuous process. Thus, the company is likely to use process costing. c. Barley is added at the start in the Auger. d. The Mash Tun is where the cracked malt is combined with water to create the wort. E4. [LO 1]. Case 1 |Units in ending work in process |2,000 | |Plus: Units completed during October |15,000 | |Less: Units in beginning work in process |(5,000) | |Units started during October |12,000 | Case 2 Units in beginning work in process |16,000 | |Plus: Units started during March | 3,500 | |Units to account for |19,500 | |Less: Units in completed during March |(14,400) | |Units in ending work in process | 5,100 | Case 3 Units in beginning work in process |250,000 | |Plus: Units started during December | 900,000 | |Units to account for |1,150,000 | |Less: Units in ending work in process |(350,000) | |Units completed during December | 800,000 | E5. [LO 1]. Units in beginning work in process800 Units started in August95,000 Units to account for95,800 cans Units completed90,000 Units in ending work in process? Total units accounted for95,800 cans Units in ending work in process = 95,800 90,000 = 5,800 cans. E6. [LO 1]. Units in beginning work in process5,000 Units started in August? Units to account for37,000 gallons Units completed30,000 Units in ending work in process7,000 Total units accounted for37,000 gallons Units started in August = 37,000 ? 5,000 = 32,000 gallons. E7. [LO 3]. Direct Labor Beginning WIP$140,000 Cost incurred in March 700,000 Total cost$840,000 Units Units completed30,000 pounds Equivalent units, ending WIP (10,000 pounds ( 50%) 5,000 Total35,000 pounds Cost per equivalent unit = $840,000 ? 35,000 pounds = $24 per pound E8. [LO 3, 4]. Let X = the cost in beginning work in process Material: ($250,000 + X) ? (40,000 + 10,000) = $6 X = $50,000 Labor: ($120,000 + X) ? (40,000 + 3,000) = $3 X = $9,000 Overhead: ($160,000 + X) ? (40,000 + 3,000) = $4 X = $12,000 E9. [LO 2]. The denominator is equal to units completed plus equivalent units in ending work in process. Material Units completed 2,000 Equivalent units in ending work in process (500 ( 0. 90) 450 Total2,450 Labor Units completed2,000 Equivalent units in ending work in process (500 ( 0. 50) 250 Total2,250 E10. [LO 2, 3, 4]. a. Cost per equivalent unit for material is $6. 00. Material cost in items completed is $222,000. Therefore, the number of completed units is 37,000 (i. e. , $222,000 ? $6. 00). Units in beginning work in process2,000 Units started in July40,000 Units to account for42,000 cans Units completed37,000 Units in ending work in process? Total units accounted for42,000 This implies that 5,000 units are in ending work in process. b. Cost of ending work in process is $8,750 as follows: Material (. 25 ( 5,000 units ( $6. 00)$7,500 Labor and overhead (. 1 ( 5,000 units ( $2. 50) 1,250 Ending work in process$8,750 E11. [LO 2, 3, 4]. Ending Work in Process Material (900 ( 1. 0 ( $0. 70)$630 Labor and overhead (900 ( . 75 ( $0. 80) 540 Total$1,170 Cost of Items Completed Material (4,500 ( $0. 70)$3,150 Labor and overhead (4,500 ( $0. 80) 3,600 Total$6,750 E12. [LO 2, 3, 4]. Ending Work in Process Material (10 ( . 85 ( $2,000)$ 17,000 Labor (10 ( . 70 ( $750)5,250 Overhead (10 ( . 70 ( $1,500) 10,500 Total$32,750 Cost of Items Completed Material (95 ( $2,000)$190,000 Labor (95 ( $750)71,250 Overhead (95 ( $1,500) 142,500 Total$403,750 E13. [LO 2, 3, 4]. a. Material: Cost in beginning work in process$ 25,000 Cost incurred during the period 421,970 Total$446,970 Conversion costs: Cost in beginning work in process$ 13,000 Cost incurred during the period 394,880 Total$407,880 Equivalent units in ending work in process: Material (3,000 units ( . 85)2,550 Conversion costs (3,000 ( . 45)1,350 Cost per equivalent unit for material: $446,970 ? (45,000 + 2,550)$9. 40 Cost per equivalent unit for conversion costs: $407,880 ? (45,000 + 1,350) 8. 80 Total cost per equivalent units$18. 20 b. Cost of items completed in November: 45,000 units ( $18. 20$819,000 c. Cost of ending work in process: Material cost (2,550 ( $9. 40)$23,970 Conversion cost (1,350 ( $8. 80) 11,880 Total cost of ending work in process$35,850 E14. [LO 2, 3]. Units in beginning WIP |40,000 | |Units started during June |500,000 | |Units to account for |540,000 | |Less: Units in ending WIP |(30,000) | |Units Completed |510,000 | Equivalent Unit Calculation UnitsMaterialLaborOverhead Units completed510,000510,000510,000 Equivalent units Ending WIP (100% material, 5% conversion costs) 30,000 22,500 22,500 Total540,000532,500532,500 E15. [LO 2]. |Units in beg. WIP |2,200,000 | |Units started during Ju ne | 750,000 | |Units to account for |2,950,000 | |Less: Units in Ending WIP | (230,000) | |Units Completed |2,720,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed2,720,000 2,720,000 Equivalent units Ending WIP (100% material, 60% conversion costs) 230,000 138,000 Total2,950,0002,858,000 E16. [LO 1, 2]. |Units in beg. WIP |40,000 | |Units started during June |190,000 | |Units to account for |230,000 | |Less: Units in Ending WIP |(50,000) | |Units Completed |180,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed180,000180,000 Equivalent units ending WIP (80% material, 45% conversion costs) 40,000 22,500 Total220,000202,500 E17. [LO 2, 3]. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 46,000$ 43,000$ 89,000 Cost incurred during Sept. 180,000 250,000 430,000 Total$226,000$293,000$519,000 Equivalent units14,00012,200 Cost per equivalent unit$16. 14$24. 02$40. 16 E18. Incremental Analysis. The sales price should be lowered because the total net income increases by $5,000 over the current level. Units sold 112,000 Direct material $ 28,000 Direct labor 112,000 Manufacturing overhead 200,000 Total cost$340,000 Profit is $80,000 [(112,000 x $3. 75) $340,000] New profit $ 80,000 Current profit 75,000 Incremental profit$ 5,000 PROBLEMS P1. [LO 3, 4]. a. The company started the month with 10,000 units and 105,000 units were entered into production. Thus, the company must account for 115,000 units. At the end of the month, the company had 5,000 units in ending work in process. This implies that 110,000 units were completed (115,000 5,000). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material110,0005,000115,000 Labor110,0003,500113,500 Overhead110,0003,500113,500 Beginning WIPCost AddedTotalDenominatorCost per EU Material$4,000$76,500$80,500115,000$0. 70 Labor 2008,8809,080113,5000. 08 Overhead 300 9,915 10,215113,500 0. 09 Total$4,500$95,295$99,795$0. 87 b. Cost of items completed in May is $95,700: 110,000 units ( $0. 87 = $95,700 Cost of items in ending work in process: Material (5,000 equivalent units ( $0. 70)$3,500 Labor (3,500 equivalent units ( $0. 08)280 Overhead (3,500 equivalent units ( $0. 09) 315 Total$4,095 c. Beginning work in process$ 4,500 Cost added 95,295 Total$99,795 Cost of items completed$95,700 Cost of ending WIP 4,095 Total$99,795 P2. [LO 3, 4]. a. The company started the month with 500 units and 2,700 units were entered into production. Thus, the company must account for 3,200 units. At the end of the month, the company had 600 units in ending work in process. This implies that 2,600 units were completed (3,200 600). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material2,6004203,020 Labor2,6003602,960 Overhead2,6003602,960 BeginningCost per WIPCost AddedTotalDenominatorEU Material$ 45,000$ 269,080$ 314,0803,020$104 Labor 11,00077,80088,8002,96030 Overhead 80,000 497,200 577,2002,960 195 Total$136,000$844,080$980,080$329 b. Cost of items completed in August is $855,400: 2,600 units ( $329 = $855,400 Cost of items in ending work in process: Material (420 equivalent units ( $104)$ 43,680 Labor (360 equivalent units ( $30)10,800 Overhead (360 equivalent units ( $195) 70,200 Total$124,680 c. Beginning work in process$136,000 Cost added 844,080 Total$980,080 Cost of items completed$855,400 Cost of ending WIP 124,680 Total$980,080 P3. [LO 2, 3, 4, 5]. a. Kao Tiles, Inc- October Unit Reconciliation Units in beg. WIP (65% material, 35% conversion costs)5,000 Units started during6,000 Units to account for11,000 Units completed4,000* Units in ending WIP (75% material, 50% conversion costs)7,000 Units accounted for11,000 *Computed as 11,000 7,000 = 4,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$170,000$160,000$ 50,000$ 380,000 Cost incurred during Oct. 422,000 1,055,000 107,500 1,584,500 Total$592,000$1,215,000$157,500$1,964,500 Units Units completed4,0004,0004,000 Equivalent units Ending WIP (75% material, 50% conversion cost) 5,2503,5003,500 Total9,2507,5007,500 Cost per equivalent unit$64$162$21$247 Cost Reconciliation Total cost to account for $1,964,500 Cost of completed units (4,000 units ( $247) $ 988,000 Cost of ending WIP Material (5,250 equivalent units ( $64)$336,000 Labor (3,500 equivalent units ( $162)567,000 Overhead (3,500 equivalent units ( $21) 73,500 976,500 Total cost accounted for$1,964,500 b. Finished Goods Inventory988,000 Work in Process Inventory988,000 P4. [LO 2, 3, 4, 5]. Aussie Yarn Company- August Unit Reconciliation Units in beg. WIP ((100% material, 70% conversion costs)6,000 Units started during29,000 Units to account for35,000 Units completed30,000* Units in ending WIP (100% material, 50% conversion costs) 5,000 Units accounted for35,000 *Computed as 35,000 5,000 = 30,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 5,000$ 1,300$ 1,800$ 8,100 Cost incurred during August 26,500 12,350 14,450 53,300 Total$31,500$13,650$16,250$61,400 Units Units completed30,00030,00030,000 Equivalent units, ending WIP 5,000 2,500 2,500 Total35,00032,50032,500 Cost per equivalent unit$0. 90$0. 42$0. 50$1. 82 Cost Reconciliation Total cost to account for $61,400 Cost of completed units (30,000 units ( $1. 82) $54,600 Cost of ending WIP Material (5,000 equivalent units ( $0. 90)$4,500 Labor (2,500 equivalent units ( $0. 42)1,050 Overhead (2,500 equivalent units ( $0. 50) 1,250 6,800 Total cost accounted for$61,400 P5. [LO 1]. a. Work in process, dept. 175,000 Material inventory75,000 To record material used in department 1 Work in process, dept. 215,000 Material inventory15,000 To record material used in department 2 b. Work in process, dept. 140,000 Wages payable40,000 To record labor in department 1 Work in process, dept. 250,000 Wages payable50,000 To record labor in department 2 c. Work in process, dept. 1220,000 Manufacturing overhead220,000 To record overhead applied in department 1 Work in process, dept. 2100,000 Manufacturing overhead100,000 To record overhead applied in department 2 d. Work in process, dept. 2359,000 Work in process, dept. 1359,000 To record cost of units transferred from department 1 to department 2 Note: This includes all beginning costs and costs incurred, since there isno ending work in process in this department (24,000 + 75,000 + 40,000+ 220,000). Finished goods inventory538,000 Work in process, dept. 2 538,000 To record cost units completed and transferred to finished goods. Note: 44,000 + 15,000 + 50,000 + 100,000 + 359,000 – 30,000 = 538,000. P6. [LO 1]. a. Work in process45,000 Material inventory45,000 To record material used in production b. Work in process16,875 Wages payable16,875 To record labor c. Work in process50,625 Manufacturing overhead50,625 To record overhead applied d. Finished goods inventory112,500 Work in process112,500 To record cost of units completed e. Cost of goods sold112,500 Finished goods inventory112,500 To record cost of units sold P7. [LO 2, 3, 4, 5]. a. 200 b. 2,500 c. 200 d. 140 e. 140 f. 2,500 g. 2,440 h. 2,440 i. 1. 84 j. 5. 25 k. 10. 75 l. 17. 84 P8. [LO 2, 3, 4, 5] Step 1. Cost per equivalent unit = 1. 70 + 1. 32 + 2. 64 = 5. 6 Cost of completed items (given) = $2,886,600 Cost per equivalent unit = $5. 66 Therefore, the number of completed units = $2,886,600 ? 5. 66 = 510,000 Step 2. Units in ending WIP (given)4,000 Add number of completed units 510,000 Units accounted for 514,000 Step 3. Units to account for = units accounted for 514,000 Less units in beginning WIP (given) 8,000 Units st arted during December506,000 Step 4. Equivalent units, ending WIP: Material (4,000 ( 100%)4,000 Labor (4,000 ( 20%) 800 Overhead (4,000 ( 20%)800 Step 5. Units completed (calculated above)510,000 Total units for cost per equivalent unit calculation: Material = 510,000 + 4,000514,000 Labor and Overhead = 510,000 + 800510,800 Step 6. Total cost in cost per equivalent unit calculation: Material = 514,000 ( $1. 70$873,800 Labor = 510,800 ( 1. 32$674,256 Overhead = 510,800 ( 2. 64$1,348,512 Step 7. Cost incurred in December: Material = $873,800 – 45,200 $828,600 Labor = $674,256 – 10,500 $663,756 Overhead = $1,348,512 ? 26,300 $1,322,212 Step 8. Cost Reconciliation: Total cost to account for $2,896,568 Cost of completed units (510,000 ( $5. 66)$2,886,600 Cost of Ending WIP Materials (4,000 ( $1. 70)$6,800 Labor (800 ( $1. 32) 1,056 Overhead (800 ( $2. 64) 2,112 9,968 Total cost accounted for:$2,896,568 P9. [LO 2, 3, 4, 5]. Mixing Department, Simply Shine Shampoo- March Unit Reconciliation Units in beg. WIP (100% material, 90% conversion costs)15,000 Units started during660,000 Units to account for675,000 Units completed645,000* Units in ending WIP (100% material, 70% conversion costs) 30,000 Units accounted for675,000 *Computed as 675,000 ? 30,000 = 645,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 8,500$ 1,200$ 2,500$ 12,200 Cost incurred during March254,750 78,720 130,700 464,170 Total$263,250$79,920$133,200$476,370 Units Units completed645,000645,000645,000 Equivalent units, ending WIP 30,000 21,000 21,000 Total675,000666,000666,000 Cost per equivalent unit$0. 39$0. 12$0. 20$0. 71 Cost Reconciliation Total cost to account for $476,370 Cost of completed units (645,000 units ( $0. 71) $ 457,950 Cost of ending WIP Material (30,000 equivalent units ( $. 39)$11,700 Labor (21,000 equivalent units ( $. 12)2,520 Overhead (21,000 equivalent units ( $. 20) 4,200 18,420 Total cost accounted for$476,370 Packing Department, Simply Shine Shampoo- March Unit Reconciliation Units in Beg. WIP (60% material, 50% conversion costs)14,500 Units started during645,000 Units to account for659,500 Units completed624,500* Units in ending WIP (80% material, 60% conversion costs) 35,000 Units accounted for659,500 *Computed as 659,500 ? 35,000 = 624,500. Cost per Equivalent Unit Calculation MaterialLaborOverheadTrans. InTotal Cost Beginning WIP$ 925$ 60$ 115$ 3,805$ 4,905 Cost incurred during Mar. 85,700 11,350 17,000 457,950 572,000 Total$86,62511,410$17,115$461,755$576,905 Units Units completed624,500624,500624,500624,500 Equivalent units, ending WIP 28,000 21,000 21,000 35,000 Total652,500645,500645,500659,500 Cost per equivalent unit $0. 1328$0. 0177$0. 0265$0. 7002 $0. 8772 Cost Reconciliation Total cost to account for $576,905 Cost of completed units (624,500 units ( $0. 8772) $ 547,811 Cost of ending WIP Material (28,000 equivalent units ( $. 1328)$3,718 Labor (21,000 equivalent units ( $. 0177)372 Overhead (21,000 equivalent units ( $. 0265)557 Trans. in (35,000 equivalent units ( $. 7002) 24,507 29,154 Total cost accounted for$576,965 (Note: Difference of $60 due to rounding. ) P10. [LO 2, 3, 4, 5]. Mixing Department, Carnival Caramel Company- March Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)3,000 Units started during45,000 Units to account for48,000 Units completed46,000* Units in ending WIP (100% material, 50% conversion costs) 2,000 Units accounted for48,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 4,000$ 1,600$ 1,900$ 7,500 Cost incurred during March 45,440 23,310 25,830 94,580 Total$49,440$24,910$27,730$102,080 Units Units completed46,00046,00046,000 Equivalent units, ending WIP 2,000 1,000 1,000 Total48,00047,00047,000 Cost per equivalent unit$1. 3$0. 53$0. 59$2. 15 Cost Reconciliation Total cost to account for $102,080 Cost of completed units (46,000 units ( $2. 15) $98,900 Cost of ending WIP Material (2,000 equivalent units ( $1. 03)$2,060 Labor (1,000 equivalent units ( $. 53)530 Overhead (1,000 equivalent units ( $. 59) 590 3,180 Total cost accounted for$102,080 Shaping Department, Carnival Caramel Company- March Unit Reconciliation Units i n beg. WIP (80% conversion costs)4,000 Units started during46,000 Units to account for50,000 Units completed49,000* Units in ending WIP (60% conversion costs) 1,000 Units accounted for50,000 Computed as 50,000 – 1,000 = 49,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTrans. InTotal Cost Beginning WIP- $ 800$ 600$ 4,420$ 5,820 Cost incurred during March- 13,584 9,32098,900 121,804 Total- $14,384$9,920$103,320$127,624 Units Units completed49,00049,00049,000 Equivalent units, ending WIP 600 600 1,000 Total49,60049,60050,000 Cost per equivalent unit$0. 29$0. 20 $2. 07 $2. 56 Cost Reconciliation Total cost to account for $127,624 Cost of completed units (49,000 units ( $2. 56) $ 125,440 Cost of ending WIP Material$ 0 Labor (600 equivalent units ( $. 9)174 Overhead (600 equivalent units ( $. 20)120 Trans. in (1,000 equivalent units ( $2. 07)2,070 2,364 Total cost accounted for$127,804 (Note: Difference due to rounding. ) P11. [LO 3, 4, 5]. Blending Department, T ropical Sun Ltd. - May Unit Reconciliation Units in beg. WIP (80% material, 55% conversion costs)7,000 Units started during 97,000 Units to account for104,000 Units completed and transferred to bottling91,000 Units in ending WIP (65% material, 20% conversion costs) 13,000 Units accounted for104,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 6,900$ 8,000$ 14,900 Cost incurred during March 106,473 143,632 250,105 Total$113,373$151,632$265,005 Units Units completed and trans. out91,00091,000 Equivalent units, ending WIP 8,450 2,600 Total99,45093,600 Cost per equivalent unit$1. 14$1. 62$2. 76 Cost Reconciliation Total cost to account for $265,005 Cost of units trans. out (91,000 units ( $2. 76) $251,160 Cost of ending WIP Material (8,450 equivalent units ( $1. 14)$9,633 Conversion costs (2,600 equivalent units ( $1. 62)4,212 13,845 Total cost accounted for$265,005 P12. [LO 2, 3, 4, 5]. a. Cost incurred in January: Material = $295,000 + 750,000 + 490,250$1,535,250 Labor = $162,500 $162,500 Overhead = ($162,500 ? 25) ( $70 $455,000 Total cost of material: $1,535,250 Total cost of conversion (162,500 + 455,000): $617,500 b. MaterialConversion Total Cost Beginning WIP$ 255,000 $ 65,000$ 320,000 Cost incurred during Jan. 1,535,250 617,500 2,152,750 Total$1,790,250$682,500 $2,472,750 Units Units completed 29,000 29,000 Equivalent units (55% conversion costs) ending WIP 9,500 5,225 Total equivalent units 38,500 34,225 Cost per equivalent unit$46. 50$19. 94$66. 44 Cost of goods completed during Jan. = 29,000 ( $66. 44 = $1,926,760 . | |Materials |Conversion |Total | |Ending work in process inventory: | | | | |Equivalent units of production (materials: 9,500 units ? 100% complete; |9,500 |5,225 | | |conversion: 9,500 units ? 55% complete) | | | | |Cost per equivalent unit |$ 46. 50 |$ 19. 4 | | |Cost of ending work in process inventory |$441,750 |$104,187 |$545,937 | P13. [LO 2, 3, 4, 5]. a. Unit Rec onciliation Units in beginning WIP (40% complete)400 Units started during1,000 Units to account for1,400 Units completed1,150* Units in ending WIP (80% complete) 250 Units accounted for1,400 *Computed as 1,400 250 = 1,150. b. Cost per Equivalent Unit Calculation LaborOverhead Total Cost Beginning WIP$36,000 $6,000 $42,000 Cost incurred during March 102,780 49,000 151,780 Total$138,780$55,000 $193,780 Units Units completed 1,1501,150 Equivalent units ending WIP (80% complete) 200 200 Total equivalent units1,350 1,350 Cost per equivalent unit$102. 80$40. 74$143. 54 c. 1,150 ? $143. 54 = $165,071 d. 200 ? $143. 54= 28,708 $193,779 P14. [LO 2, 3, 4, 5]. Unit Reconciliation Units in beg. WIP (100% material, 40% conversion costs)7,000 Units started during 31,000 Units to account for38,000 Units completed32,000* Units in ending WIP (100% material, 60% conversion costs) 6,000 Units accounted for38,000 *Computed as 38,000 ? 6,000 = 32,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$7,500$3,400$ 2,200$ 13,100 Cost incurred during July 33,160 10,484 17,024 60,668 Total$40,660$13,884$19,224$73,768 Units Units completed32,00032,00032,000 Equivalent units (60% conversion cost), ending WIP6,0003,6003,600 Total38,000 35,60035,600 Cost per equivalent unit$1. 07$0. 39 $0. 54$2. 00 Cost Reconciliation Total cost to account for $73,768 Cost of completed units (32,000 units ( $2. 00) $ 64,000 Cost of ending WIP Material (6,000 equivalent units ( $1. 07)$6,420 Labor (3,600 equivalent units ( $0. 39) 1,404 Overhead (3,600 equivalent units ( $0. 54) 1,944 9,768 Total cost accounted for$73,768 P15. [LO 2, 3, 4, 5]. a. Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)7,000 Units started during83,000 Units to account for90,000 Units completed88,000* Units in ending WIP (100% material, 80% conversion costs) 2,000 Units accounted for90,000 *Computed as 90,000 – 2,000 = 88,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$3,000$300$ 200$ 3,500 Cost incurred during Sept. 71,700 7,764 8,760 88,224 Total$74,700$8,064$8,960$91,724 Units Units completed88,00088,00088,000 Equivalent units ending WIP (80% conversion cost)2,0001,6001,600 Total90,000 89,60089,600 Cost per equivalent unit$0. 83$0. 09 $0. 10$1. 02 b. Cost of goods completed during May = 88,000 ( $1. 02 = $89,760 Cost of WIP remaining on May 31: Material (2,000 ( $0. 83) $1,660 Labor (1,600 ( 0. 09) 144 Conversion (1,600( $0. 10) 160 Total $1,964 c. Cost Reconciliation Total cost to account for $91,724 Cost of completed units (88,000 units ( $1. 02) $89,760 Cost of ending WIP 1,964 Total cost accounted for $91,724 P16. [LO 2, 3, 4, 5]. a. Compute Equivalent Units Material Conversion Units completed110,000110,000 Equivalent units (45% conversion cost), ending WIP 20,000 9,000 Total 130,000119,000 . Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 42,000 $ 340,300$ 382,300 Cost incurred during May 86,700 733,080 819,780 Total$128,700$1,073,380 $1,202,080 Equivalent units130,000119,000 Cost per equivalent unit$0. 99$9. 02$10. 01 c. Cost of goods completed during May = 110,000 ( $10. 01 = $1,101,100 d. Cost of WIP remaining on May 31: Material (20,000 ( $0. 99)$ 19,800 Conversion (9,000( $9. 02) 81,180 Total $100,980 e. Finished Goods Inventory1,101,100 Work in Process Inventory1,101,100 P17. [LO 1]. a. Work in process 144,375 Material inventory144,375 $1. 75 ( 55% ( 150,000 = 144,375) To record material used in production b. Work in process65,625 Wages payable65,625 ($1. 75 ( 25% ( 150,000 = 65,625) To record labor c. Work in process52,500 Manufacturing overhead52,500 ($1. 75 ( 20% ( 150,000 = 52,500) To record overhead applied d. Finished goods inventory262,500 Work in process262,500 (144,375 + 65,625 + 52,500 = 262,500) To record cost of units completed e. Cost of goods sold262,500 Finished goods inventory262,500 To record cost of units sold P18. You get what you measure. a. Equivalent cost per unit will be $0. 45 if production is increased to 350,000 units. Units produced 350,000 Direct material$ 17,500 (350,000 x $0. 05) Direct labor 35,000 (350,000 x $0. 10) Manufacturing overhead 105,000 Total cost$157,500 Equivalent cost per unit $0. 45 ($157,500 ? 350,000) b. Increasing the level of production from 300,000 units to 350,000 units would reduce the cost per unit to $0. 45. But, if sales stay at 300,000 units it would also increase inventory levels. The increase of 50,000 units would increase total costs by $22,500 (50,000 x $0. 45). Overall costs would increase not decrease even though gross margin per unit would look better for Jim. This is not a good idea for the company as a whole. Case 3-1, LO 1, 3, 4 TECH-TONIC SPORTS DRINK Summary Company is considering alternative accounting treatments for the cost of lost units. Introduces the topic of lost units without the need for complex calculations. Brings up the idea that management may select a specific accounting treatment to manage earnings. Questions to ask students 1. What is the situation facing the Western Beverage Company and their product Tech-Tonic Sports Drink Syrup? 2. What is the difference in reported profit for the month of April between the two approaches? . Which approach is most appropriate from a conceptual standpoint? 4. Which method will be favored by senior managers at Western Beverage? Discussion I begin the discussion by asking a student to summarize the situation facing Western Beverage. In April, this company had 300,000 spoiled (lost) units, and the company is considering two ways to treat the cost of the spoiled units. One approach is to â€Å"bury† the cost in the cost of units completed and the cost of units in process. The second approach is to calculate the cost of the spoiled units and charge this cost to cost of goods sold in April. What is the difference in reported profit for the month of April between the two approaches? Recall that 80% of the units completed were sold. Thus, 80% of the cost of units completed will be charged to cost of goods sold. This holds for both methods 1 and 2. In addition, under method 2, cost of goods sold will be increased by the charge for lost units ($879,000). Thus, the difference is $255,000 higher cost of goods sold (lower income from operations) with method 2. Method 1 (80% of cost of units completed (80% of $1,659,000)$1,327,200 Method 2 (80% of cost of units completed (80% of $879,000)$ 703,200 Plus cost of lost units 879,000 Total$1,582,200 Excess cost of goods sold under method 2$ 255,000 Which approach is most appropriate from a conceptual standpoint? The fact that the cost of the lost units does not benefit future periods suggests that the entire cost of the lost units should be expensed in April as per method 2. Which method will be favored by Senior managers at Western Beverage? This depends on the specifics of their bonus agreement. Suppose that with method 1, they will be below target earnings by $200,000. In this case they may strongly support method 2 which will let them â€Å"earn† their bonuses. However, suppose that they are already above target earnings even with method 1. In this case, they may favor method 2 since this method will make it easier to achieve the target next month (because ending Finished Goods Inventory is lower in April, Cost of Goods Sold will be lower in May with method 2). Case 3-2, LO 1, 2, 3 JENSEN PVC, INC. Summary Company is considering lowering its price below current cost per unit. Relates information produced by a process costing system to decision making. Brings up the important concept of incremental analysis. Questions to ask students 1. What is the situation facing Jensen PVC? . Would decreasing the price be a good decision? Discussion I begin the discussion by asking a student to summarize the situation facing Jensen PVC. The company produces PVC irrigation pipe and, due to weak crop prices, farmers are cutting back on irrigation projects. With the reduction in output, cost per unit ($0. 40 per foot) has increased to the point where it exce eds the current selling price ($0. 39 per foot). The next question to ask is â€Å"Does decreasing the price below current unit cost make sense? † Hopefully, a student will answer yes and take the class through the following incremental analysis. Old revenue $0. 39 ? 6,500,000 feet$2,535,000 New revenue $0. 35 ? 15,000,000 5,250,000 Incremental revenue$2,715,000 Less incremental cost 9,000,000 extra feet ? $0. 15 for material labor* 1,350,000 Incremental profit associated with decreasing price$1,365,000 * Material and labor = $0. 30 ? $0. 15 = $0. 15 in 2011 or $0. 40 ? $0. 25 = $0. 15 in 2012. Some students may argue that decreasing the price today may make future price increases more difficult. However, I’d argue that the company is having a very serious problem today and may not survive in the future unless the current price is re-calculated.

Turkey's Foreign Policy on Arab Spring Essay Example | Topics and Well Written Essays - 5000 words

Turkey's Foreign Policy on Arab Spring - Essay Example This has caused consternation to the West, who had hoped that Turkey would be an ally and would be able to help the West put pressure on these authoritarian Arab countries. In the meantime, Turkey has caused more problems for pro-Israeli countries, such as the United States, as the country has turned against Israel because of Israel’s treatment of the Palestinians and an incident where Israel killed a number of Palestinians who were a part of a humanitarian convoy. This is all a part of the Turkish pragmatic foreign policy, as it has realized that it needs to appease its neighbors in order to have security within its borders, as well as have free and open trade with the region, therefore it has embraced the Arab world. However, this caused problems for Turkey when the Arab uprising began. This is because Turkey, in its policy of zero problems with neighbors, embraced dictators. One of these dictators was Qadaffi, so the Libyan uprising put the country into a difficult position . Moreover, the embrace of other dictators in other countries, such as Syria and Iran, signaled to the Western world and the rebels in these countries that Turkey is not entirely on the side of the democratizers. ...   According to Onis (2010), Turkey currently has an active foreign policy approach, and this approach has been the hallmark of the AKP government era. This approach has had continuity between the first and second terms of office, as Abdullah Gul and Ahmet Davutoglu has played a key role in Turkey’s foreign policy initiatives. This active foreign policy precedes the AKP government administration, however, as it was a part of the Turkish regime since the post-Cold War era in the 1990s (Onis, 2010, p. 3). The AKP era’s central focus on foreign policy is that they use their power softly, and strive to improve relations with its neighbors (using the motto â€Å"zero problems with neighbors†). Pursuing a more ambitious role in regional and global power is another benchmark for the AKP government, as well as the desire to Europeanize. Nevertheless, the Middle East and the Arab world was also a focal point of the Turkish foreign policy initiatives under the AKP (Onis, 2010, p. 4). That said, Onis (2010) also states that the second term of office has been marked by foreign policy differences from the first phase, and the most glaring of these difference is that Turkey has weakened commitment to the European Union (EU). This has been shown in the fact that Turkey has acted independently of its Western Allies with regard to the international and regional conflicts (Onis, 2010, p. 4).