A New Light On Immigration - 1410 Words

A New Light on Immigration As of recent news, Barack Obama brings controversy to the public giving the opportunity to 4 million undocumented citizens to gain citizenship in the United States. Steve Breen brings about a controversial topic in his article â€Å"Living In the Shadows†; whether immigration brings destruction or improvement in the United States. He includes the articles â€Å"Diversity and Pioneer Spirit of Immigrants Made U.S Great† written by Enrique Morones and â€Å"Costs of Illegal Immigration Are Threat to Lives, Economy† by Brian Bilbray, which provide two different perceptions on the subject of immigration. While Morones advocates for humane immigration reform, supporting the traditional United States, Bilbray discourages illegal†¦show more content†¦Bilbray on the other hand is more convincing in his idea of â€Å"amnesty† . He claims it is the unclear attitude of congress that has created the allusion illegal immigration is acceptable. Like Morones, he too agrees that current border circumstances are dangerous, as of August â€Å"the murder of 72 illegal immigrants who were seeking passage to the U.S. â€Å" and on December 15 â€Å"the murder of Border Patrol Agent Brian Terry.† making clear of the idea becoming a threat for those migrants and the protection we pay for to prevent tragic events like these from happening. Both articles exhibit strong arguments on their take of immigration reform and one can agree there needs to be a better solution to meet the needs of both opposing sides. However, some points were made unclear and was apparent that our curiosity would prompt us to find out more. We needed to know real facts other than statements about the truth behind false assumptions about immigrants and whether they were truly beneficial to the United States economy and overall well being. To improve my knowledge on the subject of immigration, I researched how education correlates with the speaking of the English language amongst immigrants. In the book, â€Å"Closing the Educational Gap: Benefits and Costs† by Georges Vernez, Richard A. Krop and C. Peter Rydell, it is believed that the education contained by immigrants ,once they traveled here, has

Euthanasia And Healthcare Workers Essay - 2415 Words

Euthanasia means different things to different people. The definition provided by www.euthanasia.com states that euthanasia is â€Å"the intentional killing by act or omission of a dependent human being for his or her alleged benefit. (The key word here is intentional. If death is not intended, it is not an act of euthanasia)†. There are several key definitions listed on the euthanasia site such as voluntary euthanasia, involuntary euthanasia, assisted suicide, and euthanasia by action or omission. There are those who feel that euthanasia is an act of compassion at the end of ones life, while others such as www.euthanasia.com state that they â€Å"are committed to the fundamental belief that the intentional killing of another person is wrong.†Ã¢â‚¬ ¦show more content†¦Like Judaism, Christianity teaches that God endowed human life with intrinsic value. From the first century A.D. to the twentieth century, virtually all Christians condemned suicide as a means of e scaping the suffering that afflicts human beings. This accounted for the uniformity of opinion throughout Christendom about the virtues of extending human life and enduring suffering when death approached as an essential part of Gods providential plan for each and every individual. Once Christianity became more widespread, it is easy to see that the trend moved towards saving each and every person’s life, even to the detriment to the quality of life experienced before death. Early Christians built hospitals and cared for the sick, while many monks became Hippocratic physicians and continued the Hippocratic tradition through the Dark Ages (Reville 2010). Largely driven by Christian ideals, medicine and nursing spread throughout the world, and remained under this Hippocratic-Christian consensus until the 1950’s (Reville 2010). In fact America began to get its first taste of a shifting public opinion on euthanasia in 1915 when a doctor by the name of Harry J. Haiselden allowed a severely deformed baby to succumb to death rather than perform surgery (Dowbiggin 2003). This sent shockwaves across the country and marked a milestone for opening up future dialogue between AmericansShow MoreRelatedThe Euthanasia And Assisted Suicide1505 Words   |  7 Pageschild of the ill or elderly parent has to decide whether their mom or dad should go forward with active euthanasia, could also cause some issues amongst the family. Euthanasia and assisted suicide is a way for family members and friends to be able to say their goodbyes to their loved one and know that they won’t be suffering for much longer. First, this essay is going to explore what euthanasia and assisted suicide is, and what the laws are in Canada involving this topic. Secondly, this paper willRead MoreNavigating Communication With Families During Withdrawals Of Life-Intensive Care Case Study858 Words   |  4 Pagespatients and identify how the healthcare team addresses the problematic topic. This qualitative study observed the experiences of 27 end-of-life patients, their families, oncologists, and nurses. A hypothesis was not made. Results of the study demonstrated how this decision affects everyone involved in the process, and it detailed ideals of appropriate e nd-of-life care practices. This addresses the PICO because it includes the patient’s decision, how the healthcare professionals view this, how itRead MoreSimilarities Between Tort Law And Criminal Law1605 Words   |  7 Pagesand tort law are applicable in healthcare. The tort law takes care of the majority of the medical malpractices, especially those that do not touch the laws of the land. For instance, breach of patient confidentiality may lead to the application of the law of tort. 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Johnson (1961), where the presiding judge said that â€Å"I accept the fact that what you did (euthanize the patient) was done without thought for yourself but outRead MoreVoluntary/Assisted Euthanasia Essay1200 Words   |  5 PagesVoluntary/Assis ted Euthanasia Grand Canyon University Ethical Decision Making in Health Care Voluntary/Assisted Euthanasia (Thesis, Description of the topic and related ethical implications, Obligations to your profession and work as a nurse) Debra Burden The purpose of this paper is to define the issue and legalities of assisted death and the key ethical arguments, including the social values and norms, encompassing this topic. Also included in this paper on voluntary/assisted suicideRead More Arguments For And Against Euthanasia Essay1960 Words   |  8 PagesEuthanasia is the practice of ending an individuals life in order to relieve them from an incurable disease or unbearable suffering. The term euthanasia is derived from the Greek word for good death and originally referred to as â€Å"intentional killing† ( Patelarou, Vardavas, Fioraki, Alegakis, Dafermou, Ntzilepi, 2009). Euthanasia is a controversial topic which has raised a great deal of debate globally. Although euthanasia has received great exposure in the professional media, there are someRead MoreThe Ethics Of The Bioethics1094 Words   |  5 Pagesto life and health, and the rightness or wrongness of certain developments in healthcare institutions, life tec hnology, and medicine. For this week s assignment, I will conduct independent research for current bioethical issues. I will provide three examples of current, bioethical issues and explain the surrounding ethical issues. As well as discuss the importance of the conscience clause. And whether healthcare workers and facilities should have the ability to refuse to perform certain proceduresRead MorePrinciples of Professional Practice Essay1690 Words   |  7 PagesMidwifery Council Follows- The Code: Standards of conduct, performance and ethics for nurses and midwives SSSC- Scottish Social Services Council Follows- Codes of Practice for Social Service Workers and Employers SSSC has a code for both employers and workers. I am going to compare and contrast the Workers Code of Practice. Professional education and registration To become a qualified nurse you must be accepted to study at university for a three or four year degree. This education programmeRead MoreThe Right to Die3619 Words   |  15 Pagespowerful. Because of this fear, there is a belief that one should be the master of their own fate. This belief then brings about the concept of euthanasia. Sanders and Chaloner define euthanasia as â€Å"a deliberate intervention or omission with the express intention of hastening or ending an individual’s life, to relieve intractable pain or suffering† (2007, p). Euthanasia is associated with the act of mercifully ending the life of a suffering patient. Those who are terminally ill should have the choice and

International Economics Journal Production -Myassignmenthelp.Com

Question: Discuss About The International Economics Journal Production? Answer: Introduction The main purpose of this report is the assessment of the effectiveness of Time Driven Activity Based Costing method which can be applied in an organization from a view point of agraduate who is entering a managerial firm. The report assumes that the main client of such management firm is Bowral Limited, a leading manufacturing brand of Australia. The first part of the report will be providing a brief overview of the client company Bowral Limited and then the report will be introducing the concept of Time Driven Activity Based Costing (TDABC) (ker zyapici, 2013). Then the discussion will be moving to the salient features of Time Driven Activity Based Costing (TDABC). The next part will focus on the differences and similarities which exists between TDABC, activity Based Costing and Traditional Costing Method. The report will finally be concluding with the assessment whether TDABC is appropriate for the client company which is Bowral Limited. Overview of Bowral Limited Boral Limited is a multinational firm, which is engaged in supplying raw material and in construction business of building materials. It has its headquarters in Australia however, it also operates in USA and Asia. In 2017, the sales of the organization has been 4.39 billion AUD and the employee base of the organisation has been 16,000 working across 700 operating sites approximately (Boral.com.au, 2018). There are three operating divisions in Boral, which include Boral Australia, USG Boral and Boral North America. The company has a lot of individuals employed in these three operational divisions of the company. For this particular report, Boral Australia has been selected, in which the management is planning to implement TDABC within the organisation. The main products of the organisation include concrete, quarry, asphalt. Cement, concrete placing, bricks, roofing, masonry, softwood and hardwood timber. This division of the organisation is a main supplier of materials and products to the commercial and residential construction along with roads and engineering marketing. Time Driven Activity Based Costing(TDABC) and Its Characteristics The method of Activity Based Costing Method has a lot of flaws in the process. In order to overcome the flaws of general activity based costing, TDABC method was developed which is proven to be simpler, cheap and highly convenient in comparison to general Activity Based Costing method. In details, TDABC method saves time by eliminating the interviewing process and surveying of employees for apportionment of resource cost to various activities thereby ensuring that the complexity of the overall costing process is removed (Tanis zyapici, 2012). The costs objects of the company can be in the form of orders, customers and products. TDABC method is efficient in apportioning the costs to various resources. The following process is conducted with the help of well designed framework requiring two groups of estimates and the method also ensures that the costing process is free from all complexities. The key features of TDABC method are discussed below: TDABC is associated with calculating the cost relating to supply of resource capacity. For example, an area of Bowral limited of Australia which is engaged in handling customer orders can use the method of TDABC. TDABC method calculates the cost which are associated with supervision, equipment, technology supplied and resource personnel. The method segregates the total cost of the company on the basis of time available for the workers and the method calculates cost capacity rate (ker Ad?gzel, 2016). TDABC system is related with utilizing capacity cost rate to drive the costs of resources of the department to cost objects by formulating the resource capacity demand which is essential for all cost objects. TDABC requires a projection of time on the basis of which an estimate can be made for the order of the customers. However the requirement of matching every customer order is not necessary under TDABC method. Instead, the method allows the time estimated to vary depends on specific demands which are required. These orders could be manual or automated orders, expedited orders, global orders, orders for fragile products and orders of the new customers not having any existing credit record. for particular orders. Hence, this system simulates the actual procedures utilised in carrying out work across the organisation. The method removes the complexities and variations which are present in conventional ABC system without creating exploding demand in relation to data estimates and stor age or processing capacities. Therefore, through TDABC implementation and maintenance Bowral Limited can avoid the complexities which are involved in the traditional ABC costing method or any other method of costing, thereby making the entire costing structure effective and efficient. Differences among TDABC, ABC and Traditional Costing Methods The TDABC method and ABC method were both developed in 1980 and the person who is credited with the findings of these two methods is Robert Kaplan. Before the introduction of the above mentioned two costing methods, the companies applied traditional method of costing which was not that much efficient in allocating and identifying costs on the basis of cost objects of the company (Elhamma Zhang, 2013). Thus a new method was required which could deal with the deficiencies of the traditional costing method. With the introduction of the new methods, the company can now measure the costs which are associated with each and every activity of the business. Both the methods ABC costing and TDABC costing have proven effective in calculating the cost of the business and also the overall profitability of the business. This would enable in benefitting the firms by collecting reliable and rightful information through realisation of the cost drivers. Some of the cost drivers constitute of the foll owing: Quantity Drivers which are on the basis of quantity, however such driver are not that much accurate. Duration Drivers which measures durations which is mildly accurate. Intensity Drivers which has greater accuracy and also increased expenses. Traditional Costing Method Traditional Costing methods involves allocation of overhead costs on the basis of volume of production resources which is consumed. Under this method the overhead cost is either allocate don the basis of direct labour hours or on the basis of machine hours used. The problem which is associated with this method is that the overhead cost may be much more than the allocations therefore a minor change in the volume of overhead can influence the whole of overhead applied. Since this factor is involved in the traditional method, direct relationship between the overhead cost and volume of production is direct (Meyer et al., 2013). The traditional accounting system does not apportion non-manufacturing expenses, which are associated with the production of an item such as administrative expenses. The firms use this costing system mainly in external financial reports, since value is provided for the overall cost of goods sold. Nowadays traditional costing system has become obsolete in the system of costing, as most of the work processes uses machines and computers. The introduction of more machinery and computers in the manufacturing process has outdated the traditional costing system as the method uses direct labour cost for allocation purposes. In addition to this if the management of a company uses Traditional costing method then it could lead to ineffective management decisions. Activity Based Costing Method Activity Based Costing tackles the deficiencies of traditional costing method and also ensures that the proper cost distributions is done by the management. The bases of apportionment which the system uses are different from the bases used in the Traditional system of costing. In addition, ABC system considers each activity associated with the production of an item along with distribution of activity cost. The cost allocated to each activity is allocated further to the products necessary for the overall production activity of the business (Phillips Phillips, 2016). The main advantage of using Activity Based Costing Method is in the fact that the company which applies ABC costing method is able to achieve greater costing accuracy. The companies allocate cost to the products only which is necessary for the production activity of the business. This system eliminates the allocation of product costs, which are not relevant (Schulze, Seuring Ewering, 2012). The other benefits of the ABC system which takes the interpretation of cost for internal management and greater understanding of the costs associated with overhead in consideration. The introduction of Activity Based Costing in a business requires lot of extensive resources (Rbabah, 2013). However, this could be a drawback for the firms having lower amount of funds. Finally, there might be few users, who could misinterpret information by using this particular system. However this situation is very much rare in nature (Emblemsvg Bras, 2012). Time Driven Activity Based Costing Methods (TDABC) TDABC methods looks into the few problems which are associated with the Activity Based Costing Method. This is an important development and is considered better than traditional as well as ABC method of cost allocations. The benefits which are associated with using the TDABC method are given below: TDABC system of Costing can work in collaborations with other systems such as enterprise resources planning and customer relationship management (Nguyen Aiello, 2013). The main advantage of using this method is the fastness of the method for processing higher amount of transaction. This system provides notification to the workers about the unused resources and allow the management to act accordingly. Lastly the method can be started without appropriate ERP system implementation, which can be used to analyze the costs of the company. Benefits of Implementing TDABC in Bowral Ltd As per the assessment of TDABC system and in comparison with the other two models, it could be found that TDABC model is highly appropriate for Boral Australia. The reason is that the system provides higher visibility to capacity efficiencies and usage along with the capability to estimate future resource demand. Boral ltd has a large number of rivals in Australia with Adelaide Brighton Cement and also has a large number of competitors in foreign countries as well, it needs to cut down its cost of production. TDABC system will enable Bowral ltd in gaining a level of competitive advantage by allocating indirect or support cost in a way that the resulting information of cost reflects a rightful overview of human resource management consumption and resource needs on the part of customers and services of the firm. Bowral can manage the resources effectively and also gain competitive advantage by following activity based costing (Van Der Aalst, 2013). In addition, it is important to take into considerations the TDABC method has provided on online services compared to those provided through traditional channels affecting management decisions. TDABC method has a wide impact on the online services of the company and thus will enable the management of Bowral to extend the market of the company. For online services, the management of Boral would have cost-related data likely including higher indirect costs from being a traditional provider with higher amount of labour (Andersson Titov, 2014). Thus from the above discussions it is clear that the company Bowral Limited will benefit with the introduction and implementation of the TDABC method. Conclusion Thus from the above analysis it is clear that with the implementation of the TDABC method the business of Bowral ltd will benefit extensively. In addition, TDABC system could work in collaborations with the system of customer relationship management and enterprise resource planning. Finally, it has been evaluated that TDABC model can be highly efficient and effective if the method is properly implemented and maintained for Boral Australia. Reference Andersson, G., Titov, N. (2014). Advantages and limitations of Internet?based interventions for common mental disorders.World Psychiatry,13(1), 4-11. Boral.com.au. (2018).Homepage | Boral. [online] Available at: https://www.boral.com.au/ [Accessed 6 Jan. 2018]. Elhamma, A., Zhang, Y. I. (2013). The relationship between activity based costing, business strategy and performance in Moroccan enterprises.Accounting and Management Information Systems,12(1), 22. Emblemsvg, J., Bras, B. (2012).Activity-based cost and environmental management: a different approach to ISO 14000 compliance. Springer Science Business Media. Meyer, V., Becker, N., Markantonis, V., Schwarze, R., Van Den Bergh, J., Bouwer, L., ... Hallegate, S. (2013). Assessing the costs of natural hazards-state of the art and knowledge gaps.Natural Hazards and Earth System Sciences,13(5), 1351-1373. Nguyen, T. A., Aiello, M. (2013). Energy intelligent buildings based on user activity: A survey.Energy and buildings,56, 244-257. ker, F., Ad?gzel, H. (2016). Time?driven activity?based costing: An implementation in a manufacturing company.Journal of Corporate Accounting Finance,27(3), 39-56. ker, F., zyapici, H. (2013). A new costing model in hospital management: time-driven activity-based costing system.The health care manager,32(1), 23-36. Phillips, J. J., Phillips, P. P. (2016).Handbook of training evaluation and measurement methods. Routledge. Rbabah, A. (2013). The influence of company characteristics factors to activity based costing system implementation.Journal of Education and Vocational Research,4(2), 36-46. Schulze, M., Seuring, S., Ewering, C. (2012). Applying activity-based costing in a supply chain environment.International Journal of Production Economics,135(2), 716-725. Tanis, V. N., zyapici, H. (2012). The measurement and management of unused capacity in a time driven activity based costing system.Journal of Applied Management Accounting Research,10(2), 43. Van Der Aalst, W. M. (2013). Business process management: a comprehensive survey.ISRN Software Engineering,201

A Cup of Hot Tea free essay sample

A cup Of Hot tea Tea is a kind of drink. We get It from leaves. Now-a-days it Is popular drink in the world. where grows: Tea grows well in the hilly places where rain water can not stand at all. It grows in Bangladesh, India, China and Japan. In Bangladesh it grows well in the hilly areas Sylhet and Chittagong. How grown: Tree plants grow seeds. Seeds are shown in March; seedlings are planted In rows five feet apart. They are regularly prunced and allowed to grow only four or five feet high. How gathered: When tree lants are four years of age, leaves are plucked three or four times a year. The leaves are first dried in the sun and roested in fire. Thus the leaves are ready for use and sale. How prepared: At firest water Is boiled in a pot. Tea leaves are put Into boiling water. We will write a custom essay sample on A Cup of Hot Tea or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page After three or four minutes it Is poured into cups through a sieve. The suger and milk is mixed with it. Thus it becomes a good drink. usefulness: Tea is a useful drink to us. Refreshes body and mind. Gives us energy to work. It also helps us o keep awake. Taking tea three times a day Is healthy for healt While gossiping with our friends and relatives we can not heardly think without a cup of hot tea. It brings a new mood of gossiping And In our country it is an important crop also. Demerites: Tea is not always good for healt. Too much of it is bad for health. It kills our hunger. The Importance of tea In our national economy Is very great. It Conjunslon: brings a good deal of foreign money every year. So we should take care of better production of tea.