Job Order Costing Essay Example | Topics and Well Written Essays - 1250 words

Job Order Costing - Essay Example Job order costing is applicable to job order work in factories, workshops, and repair shops, as well as to work by builder, construction, engineers, and printers. It is a highly useful procedure, and allows for these various different occupations to do their work efficiently and at the costs that were predetermined to go hand in hand with each job. In job order costing, the key is that the work is done to the customer's specifications. As a result, each job tends to be different in nature. Even if the job may seem to be exactly the same at first, often a customer will want a worker to do something different than what was originally thought to be done. For example, â€Å"job order costing is used for construction projects, government contracts, shipbuilding, automobile repair, job printing, textbooks, toys, wood furniture, office machines, caskets, machine tools, and luggage. Accumulating the cost of professional services (e.g., lawyers, doctors and CPA's), also fall into this category† (MAAW, â€Å"What Is a Cost Accounting System?†). Job Order Costing is used by companies where products or services are identifiable by individual units or batches—auto repair, tax return preparation, case in an attorney’s office, ship construction, etc. The costs attributable to a particular job are assigned directly to it. Difference between Job order Costing and Process Costing: "In Job Order Costing, Unit Cost computed by job. Many jobs are worked during the period. Costs are accumulated by individual jobs. Costs are traced and applied to individual jobs in Job order cost system. In Process Costing, Costs are accumulated by departments. Unit costs are computed by department. A single product is produced for a long period of time Costs are traced and applied to departments in a Process Cost system." (McGraw-Hill/Irwin, Chapter4, "Systems Design: Process Costing") Primary Objective in Job order Costing: When a job produces a specific quantity for inventory, job order costing permits the computation of a unit cost for inventory costing purposes. When jobs are performed on the basis of customer specifications, job order costing permits the computation of a profit or loss on each order. Since costs are revealed as an order goes through production, these costs may be compared with estimates which were made when an order was taken. Job order costing thereby provides opportunities for controlling costs. It allows the person to help try to keep costs as stable as they can, yet still find a way to make a profit. This ability helps keep both the worker and customer happy, and helps promote a better relationship between the contractor or professional and the person who is paying for the work. This can also help keep costs low, because the customer does not need to pay for services they do not need, even if the professional is capable of doing them. This way, the customer only needs to pay fo r exactly what they need from the professional. When job order or process cost methods are used, costs must be accumulated for control purposes according to the unit in which the product cost is to be stated. For example, Coal is measured by the ton, chemicals by the gallon, and lumber by board feet. Products, such as machines, automobiles and shoes are measured either by the individual unit or by a multiple

The Industrial Revolution Essay Example for Free

The Industrial Revolution Essay The Industrial Revolution (1750-1914) has been one of the most dramatic and far reaching events the history of mankind. It brought about a significant change, replacing the worker based environment with one that was machine led, bringing with it the start of mass production. As Peter Sterns (1998) observed, â€Å"Few aspects of human life escaped serious transformation over the course of the industrial revolution. † The revolution did slow down between 1815-1914. The probable cause of this was the lack of scientific research to back up developments, something that became more prevalent at a later date. At the time of slow growth it was know that things did or did not work, but there was little scientific research from which to understand the reasoning behind the workings, thus development was slow. Like all things in life the Industrial Revolution brought with it both benefits and problems. Two of the most significant benefits were experienced in Travel and energy. With the advent of the revolution and the construction of railways and canals for transporting goods, constructors soon saw the advantages of producing passenger bearing ships and railways. These opened up the world for citizens of all nations. However, possibly one of the greatest benefits of the revolution was the development and harnessing of energy for use in the home, workplace and all forms of transport. Some of the drawbacks and problems related to the Industrial Revolution are only being felt in modern times. For example, the overuse of fossil fuels. At the time of the revolution little thought was given to whether fossil fuels were a finite or infinite resource. It has proved to be the former and today we are facing a future of limited resources. The other major problem is emissions and their affect on the environment. The advent of Global warming has been the price of the Revolution References Sterns, Peter N. (1998) The Industrial Revolution in World History, rev. ed. Boulder, CO: Westview Press, 1998 Teich, Mikulas and Porter, Roy eds. (1996) The Industrial Revolution in National Context: Europe and the USA. Cambridge University Press. Wikipedia contributors. (Last Revised 11 July 2006) Industrial Revolution. Wikipedia, The Free Encyclopedia. Retrieved 12 July 2006 from http://en. wikipedia. org/w/index. php? title=Industrial_Revolutionoldid=63218352

Discuss The Concepts Of Health

Discuss The Concepts Of Health This assignment is a reflection of team work in the first enquiry. This assignment is going to discuss the concepts of health, my beliefs about health and illness, and how the unit may have altered my views on health. Health as a concepts means different to different people. Some believe health as a state of being free from disease but some believe that this definition is limited. It is so hard to define health. There is no any universal definition of health (Taylor, 2008- p5frog). So health is a dynamic concepts and complex whose definition varies with the context in which the term is used. There are various prospective to understand health. Health can be understood on biological approach, biomedical approach, behavioural approach, spiritual approach, health education approach, public health approach and many more. Biological approach explores the role of genes. Biomedical approach looks health and illness in terms of pathology of individual. Behavioural approach promotion of health that focus on risk factors and lifestyle behaviour. Public health approach stress on reducing disease prevalence rate and prevention of non-communicable disease (Keleher and MacDougall, 2008- p5 cactus). However, heal th can be culturally understood differently to Indigenous Australian and differently to western countries and non- western countries. For instance, Indigenous believe that notion of health and well-being related to family, community and connectedness to traditional land. They rather ignore individual as a separate entity (Taylor, 2008- p6frog). According to Keleher and MacDougall (2008), understanding health is built upon broad notions of health that recognise the range of social, economical, and environmental factors that contribute to health (p. 6-7 cactus). It seems that people are the focal point to derive the proper concepts of health. Keleher and MacDougall (2008-p6 cactus) argue that peoples prospective is the major steps to understand the health. Many studies show that health is related to state of wellbeing and illness. Western cultural countries like Australia also believe that health is the absence of diseases or pathogens in an individual (Taylor, 2008 p 10frog). Different people think health in different ways. Sandra Taylor (200 8 p6 frog) argues that meaning of health is influenced by socio-cultural factors like gender, age, ethnicity and also culture. Number of studies show that men and women have different ratio to seek health information. Sandra Taylor claims that female are proactive than man to seek health information (p.6). Beside this demography is a consistent factor influencing health of individual. Sandra Taylor argues that people living in rural area associate health and wellbeing as more productive, experienced better health care and able to get health services in time (P-7). I am from very remote and isolated town. I have experienced the important of health. I believe that health is a wealth that an individual earn in life. Without the sound health it is hard to perform life sustaining activities like job, physical activities and much more other things. Socio-Culture affects the beliefs of people. There are strong religious thoughts and practice to cure illness and analyse heath issues. I born in Hindu family and being a Hindu family, one has different ways to treat the disease or illness. People believed that illness use to be due to wrong work done upon spirit. There are number of places in Asia where still people believe on god of spirit for the family and community welfare. God or goddess was worship when a person gets sick. Only few people living in and around the town areas could get heath measures. But many people passed away without seeing a single hospital bed. Though, people used to take patients to hospital, at the last hours only after a person with supernormal skills give-up, and the patients die before reaching to the hospital. So, in this contexts, health meant different to those lived with me and to the others lived in and around the town. This was the understanding of health when I was in Bhutan and also in Refugee camp in Nepal. It has been claimed that; All of these variables have an impact on patients health care usage. General practitioners need to be aware of the individualism of their patients, and recognise that predisposing culture and beliefs may influence the management of patients in general practice (Ten Wett, 1998. p 773). I believe health is also influences by behaviour also. Cigarette smoking, excessive alcohol consumption, lack of physical exercise and many other day to day activities could accelerate the health problems. Health studies show that lung cancer is the effect of smoking (Taylor, 2010), asthma cause by smoking and environmental pollutant (Dawbin and Roger, 2008), diabetes type-2, obesity, are cause by the lack of physical activities, food habit, and junk food consumption. All the above mentioned causes are practiced first and felt in the trouble with diseases and illness. People could change this behaviour and standardised their lifestyle if they really think about it. For instance, smoking behaviour could be reduced and physical activities could be increased to avoid asthma or lung cancer. Financial condition influences the heath. For instance, to receive appropriate health services or medications, a person had to have a good amount in hand. It still exists in many parts of the world. I have had an experience of visiting traditional herbalist when I was sick in Bhutan instead of treatment in hospital. It was free in my country because of big forest where we get herbs. It was hard to get General Practitioner (GP) and consult about the issues surgical operation and organ transplantation in those places. One had to keep whole land in mortgage to visit doctor in India or Bangladesh. Illness is the condition of health. Richard; Cumming, Robert; Woodward, Alistair and Black, Megan [2010]. Passive smoking and lung cancer: a cumulative meta-analysis. [Online]. Australian and New Zealand Journal of Public Health, v.25, no.3, June 2001: 203-211. Retrieved on 24 Apr10 from http://0-search.informit.com.au.alpha2.latrobe.edu.au/fullText;dn=200111944;res=APAFT> ISSN: 1326-0200. Dawbin, D., Rogers, A.(2008). Age Care in Australia; Common Health Conditions, pp 147. Press: Ligare Pty., Riverwood NSW2210 Ten, V., Wett, L. (2010). Caring for the Chinese patient in general practice. Australian Family Physician. Australian Family Physician v.27 no.9 Sept 1998: 773-775. Retrieved on April 24, 2010 from http://0-search.informit.com.au.alpha2.latrobe.edu.au/search;rs=4;rec=1;action=showCompleteRec MY Thoughts This is my reflective thoughts on health issues. This reflection is based on the learning outcome that I have achieved and done oral and written presentation in the first enquiry. This reflection will help me to understand the concepts of health and strategies used in treating different diseases and viewed through different perspectives by individuals and social responses. Concepts of human health have broad meanings and concepts. People have different thoughts and different connotation for health. Some believe health as a state of being free from any disease. For some health means having balance and stability in their lifestyle, for others it could be their capability in carrying out their responsibilities and also to remain fit and healthy (Taylor, 2008, p5). According to World Health Organisation (WHO, 1974) health is defined as a state of complete physical, mental, and social well-being and not merely the absence of disease or infirmity. However, this definition is criticised by many people due to its subjective nature and the problems in the definition of health. According to Sian Keane, health professionals must understand the concept of health from the perspective view of people with disabilities. She argues that health professionals must not focus on the narrow clinical aspects of illness and disability; rather it is best to accept these indivi duals as fully fit and capable of health within the context of their disability. She further says that health professionals often overlook the proper management and promotion of health for people with disability. They have wrong perceptions about their specific needs and their treatments. In fact, health promotion for people with disability is the same as appropriate with non-disable people (Keane, Disability; A guide for Health Professionals, (1996, p320). As such the concept of health is dynamic and complex whose definition varies with the context in which the term is used. In fact, the concept of health is rooted in the unique individual, family, social, cultural and geographical contexts in which the term is used; as such, it is said to be socially and culturally constructed (Taylor, p5). Culture and ethnic background plays an important role in influencing concepts in understanding health, health related issues, illness, their beliefs and expectations of health services from health care providers. Understanding peoples belief and their needs are very important for the care givers or health professionals. The concept of health is well understood by the main-stream Australian society on the basis of illness and disease in individuals and the belief in biomedical approach and the absence of pathology in human body (Taylor, p5). Indigenous people and people from other cultures have different approaches or typical way of understanding of health and health related issues in relation to physical, mental, emotional and their possible causes and treatments. For example in our culture, we believe in our traditional medicine (Herbal or Ayurvedic medicine) extracted from medicinal plants to prevent or cure certain diseases. We also believe in homeopathy, an alternative form of me dicine. Besides western biomedical treatments, traditional medicines are normally prescribed representing the co-existence of different cultural beliefs. Health is understood by people in different perspectives through experience and influenced by different factors such as biological, psychological and social through complex interactions between different cultures. According to Taylor men and women in Australia have different approaches to health related issues, behaviours and exposure to risk factors. Women are more vulnerable to psychological stress than men but more positive in seeking first hand information regarding their health and actively take preventive measures. There are some other factors that impact on health of people according to their family history, their disposable income and experience. It also depends on their living standards and geographical locations. As I come from different culture and place where we didnt have access to basic health facilities so I always wondered what it would be to understand the whole setting. I lived in a refugee camp where I had spent more than eighteen years and I had seen people affected with different diseases both communicable and non-communicable. Most of them could not get medical help as there were no doctors or nurses available and lack of financial support on time so they were just left with no options but to seek help from local shaman to ward off evil spirits from their bodies. As most of the people were illiterate who didnt understand and trust modern medicine and doctors, most of us did not know how it worked as there were no health promotion campaign and awareness of different diseases and their possible treatments. I have seen people afflicted with some of the worst kind of diseases and spent their whole miserable life without any help until they died. Most of the family members in the commu nity just waited helplessly to end his or her life. I have seen some of my own friends, relatives and neighbours dying of diseases which were treatable only if they had access to medical facilities and medicines in time. For example I nearly died of typhoid, jaundice and cholera when I was in the refugee camp and on top of that I was malnourished and didnt know that it is all due to unhygienic food, lack of clean drinking water and polluted environment. I relied on herbal medicines and animism form of worship, as there were no possible help to get treated with western medicines. As such the whole scenario has changed my understanding of health and treatment of different diseases through different means of settings. It is all possible to understand the concept of health by following the correct form of practising health and hygiene. Now we have been resettled here in Australia so we have access to medical facilities but still some of the elderly people in our community do not trust m edicines prescribed by the practitioners. Better health is central to human happiness and well-being. It also makes an important contribution to economic progress, as healthy populations live longer, are more productive, and save more. Many factors influence health status and a countrys ability to provide quality health services for its people. Ministries of health are important actors, but so are other government departments, donor organizations, civil society groups and communities themselves. For example: investments in roads can improve access to health services; inflation targets can constrain health spending; and civil service reform can create opportunities or limits to hiring more health workers. WHOs work on Health and development tries to make sense of these complex links. It is concerned with the impact of better health on development and poverty reduction, and conversely, with the impact of development policies on the achievement of health goals. In particular, it aims to build support across government for higher levels of investment in health, and to ensure that health is prioritized within overall economic and development plans. In this context, health and development work supports health policies that respond to the needs of the poorest groups. WHO also works with donors to ensure that aid for health is adequate, effective and targeted at priority health problems. This website provides an update on WHO activities in the area of health and development, including recent publications, reports of country work and information on training courses and capacity-building activities

Maturity: Being Considerate :: Psychology Essays

Maturity: Being Considerate According to Webster's dictionary, maturity is due care or consideration. There are many different kinds of maturity depending on what a person places their emphasis on. One type of maturity, intellectual, is caring about your personal well being. The level of one's intellectual maturity shows their ability to handle certain tasks set before them. A person who is considerate of others shows signs of social maturity. The ability to interact with others is necessary in order to function as part of this society. Different types of maturity can be independent of each other; you can have a high level of intellectual maturity and a low level of social maturity or vise versa. As you will see from e-mails of former students, levels vary greatly from one person to the next. Maturity is not only how you interact with others, but also how you manage your own responsibilities and affairs. An intellectually mature person demonstrates certain characteristics. The ability to follow instructions shows that you are willing to do things correctly in order to learn from the experience. To illustrate this point, say a student had difficulties using a particular program for an assignment. Even though this person disliked using the program that was required for the assignment, he understood the importance of doing his work correctly and he finished it despite the inconvenience. An example of a student who follows directions poorly is that of the student who just pasted in random responses for his log entry instead of doing the assignment as instructed. Another quality that a person must possess is open-mindedness. Being willing to explore new ideas and ways of doing things enriches a person's life. A Christian who is willing to learn the theory of evolution in order to broaden his mind set and to secure his beliefs is a good example of this characteristic. However, one student in particular believes that he does not need to use the library as a source in research because he believes that his information is better and more relative to his subject, which demonstrates his close mindedness because he is not willing to use other sources for information. A person's ability to understand their weaknesses and utilizing their abilities to the maximum shows their intellectual maturity. Take Timothy for example, he cannot grasp the concept of mathematics, so instead of failing the course, he takes the initiative to hire a tutor in order to assure that he will pass the class.

Drugs and Its Effects

A drug is a substance which has a discernible physiological effect when taken into the body. These chemicals change the functions of the central nervous system (CNS), providing temporary relief from mental, physical and social problems. Usage of a drug over a period of time often results in dependence and tolerance of the drug. The user experiences physical and psychological withdrawal symptoms when attempts are made to quit the drug. Tolerance refers to the increased ability of the body to tolerate the drug without ill effects. Due to drugs having the capacity to enhance performance, they are often used recreationally and abused. This leads to addiction which can potentially destroy lives. Drugs which alter behavior could be categorized as stimulants, hallucinogens and depressants. Stimulants are a class of drug which can alter the way in which someone behaves by stimulating the central nervous systems. In other words, they increase the activity of the brain resulting in increased alertness physical activity, productivity, endurance and motivation. Stimulants include amphetamines, called ‘uppers’, cocaine and nicotine. Users usually find relaxation and rest impossible and tend to have no appetite. Moreover, side effects may include muscle spasms, chest pain, nausea, and blurred vision due to an overworked heart and the subsequent high blood pressure. During World War II, stimulants were extensively used by soldiers to maintain alertness. By then, various forms of the drug were readily available such as methamphetamine. Today however, due to its side effects and addictive properties, possession and usage have been made illegal and doctor prescriptions have been significantly reduced. Hallucinogens are a class of drugs which cause an alteration in perception, thought, or mood. Examples of hallucinogens drugs include marijuana, magic mushrooms and cannabis. These drugs distort sensory perception by interfering with the activity of acetylcholine, norepinaphrine, or serotonin. Hallucinogenic drugs are among the oldest known group of drugs used for their ability to alter human perception and mood. Effects of hallucinogens include perceptual distortion, increased heart rate, nausea, weaknesses and hearing, touching and seeing things that don’t exist. The effects of hallucinogens take place within half an hour and last for several hours. Depressants are a group of drugs which temporarily diminish the function or activity of a specific part of the body or mind. Depressants are described as psychoactive drugs that slow down one’s Central Nervous System (CNS), thus they are referred to as â€Å"downers†. These types of drugs are used as prescribed medication as well as illicit substances and can be dangerous. Depressants include alcohol, barbiturates and tranquillizers. Barbiturates and benzodiazepines are the two major categories of depressants used as medicine. Benzodiazepines that are commonly used such as Diazepam (Valium) and Chlordiazepoxide (Librium) were developed as a safe alternative to barbiturates to treat insomnia and anxiety but are now a major category of abused drugs. The prolonged use of these drugs can result in tolerance. In addition, the sudden withdrawal from these drugs by habitual users may result in physical withdrawal symptoms such as insomnia, nausea, headaches, weakness and blood pressure drops. This may consequently lead to a coma and or death. Drugs which alter behavior could be categorized as stimulants, hallucinogens and depressants. The use of each type of drug results in an alteration of the Central Nervous System. Stimulants tend to affect the Central Nervous System by stimulating ones brain hence altering ones behavior. Hallucinogens are known to distort one’s senses by causing changes in perception, thought, and emotion. On the other hand, depressants have the opposite effect of stimulants. Depressants tend to temporarily slow down the function or activity of a particular part of the mind or body. Although some types of these drugs are acquired legally, they are often abused.

Free Essays on Salsa Music

SALSA MUSIC Have you ever wondered what â€Å"Salsa† is? The slight knowledge that some of you may have of it could have come from American movies and background music at some of our favorite Latin restaurants. The many instruments used are collaborated and fused together to make up some of the best rhythms in Latin music all together. Learning what each instrument is and how it sounds will aid anyone who wants to follow along to the tune of the music. In accordance with the tunes, the styles of salsa are also something that has to be comprehended and learned. Surprisingly, the whole beat and speed of salsa music has changed dramatically from yesterdays afro-Cuban to today’s Romantic style. Latin music its self, has always been an essential part of my families life. We never had to wait for a birthday party celebration or a holiday to enjoy music. It could be heard blaring on every Saturday morning as we all did our chores, or even on weekdays while we ate dinner. Because the style s of Salsa have evolved greatly since the time it originated to today, its popularity has gained tremendous recognition in many different cultures and countries around the world. Hopefully the new wave can open up many new traditions to families across the world as it did mine.... Free Essays on Salsa Music Free Essays on Salsa Music SALSA MUSIC Have you ever wondered what â€Å"Salsa† is? The slight knowledge that some of you may have of it could have come from American movies and background music at some of our favorite Latin restaurants. The many instruments used are collaborated and fused together to make up some of the best rhythms in Latin music all together. Learning what each instrument is and how it sounds will aid anyone who wants to follow along to the tune of the music. In accordance with the tunes, the styles of salsa are also something that has to be comprehended and learned. Surprisingly, the whole beat and speed of salsa music has changed dramatically from yesterdays afro-Cuban to today’s Romantic style. Latin music its self, has always been an essential part of my families life. We never had to wait for a birthday party celebration or a holiday to enjoy music. It could be heard blaring on every Saturday morning as we all did our chores, or even on weekdays while we ate dinner. Because the style s of Salsa have evolved greatly since the time it originated to today, its popularity has gained tremendous recognition in many different cultures and countries around the world. Hopefully the new wave can open up many new traditions to families across the world as it did mine....