Friday, May 22, 2020

Essay about Assisting Support Customers with Food and Drink

Unit 4222-222 Support individuals to eat and drink Outcome 1 Be able to support individuals to make choices about food and drink Outcome 1 1. To establish with an individual the food and drink they wish to consume is always done by chose but also considering any dietary issues that need to be incorporated. The use of customers care plan will first give you a brief outline of there allergies (if any), likes and dislikes so no what not to include within there choices. Then the next step would be direct communication with the customer themselves using there chosen form of communication. This could be verbal, both (words or sounds), then there’s Mackiton , sign language or pointing to an object. Also use of eye contact,†¦show more content†¦The hand washing procedure includes, wetting hands up to the higher point of the wrist, use the ant-bacteria hand wash provided paying attention that all areas of the hand and wrist rinse thourally and then use the hand towels provided to dry the hands/wrist. 3. When Supporting customers to prepare to eat and drink you must be aware of there individual needs, this information can be found in the customers care plan and communicating with other carers, parents/gardens and working professionals. The correct form of communication for that individual is needed to ensure they fully understands there choices and we understand there response. Also knowing what level of support is needed for each customer so we can work in a personal centred way helps to empower an individual and helps them progress and gain more independence. 4. Providing suitable utensils to assist the individual to eat and drink may be providing such as a ridged plate from an individual That may find it difficult to scoop up food independently or providing a plastic coated spoon for a customer to reduce the risk of any accident and provide comfort when assisting them with eating and drinking. Different materials types and sizes of cutlery may be needed to assist indicial customers with there eating and drinking, such as plastic cups if the weights are to heavy for them to handle independently. Outcome 3 1.To promote an individuals dignity, comfort and enjoyment while eatingShow MoreRelatedCross Cultural Perspectives On Business And Management1249 Words   |  5 Pagesconcern over the increasing number of health problems that are associated with fast foods. Childhood obesity and the possibility of such issues will likely double in the next decade† (Johansen, 2012). The rapid changes in dietary trends and the rise of health complications have made people call on fast food companies to regulate their food production. In fact, McDonald has responded to the issue by introducing healthier food options, using poised lifestyle messages on their marketing campaigns and raisingRead MoreDescription Of A Successful Weight Loss Program872 Words   |  4 Pagesbeen very successful with customer satisfaction. Currently, Love Spa offers all types of pampering packages that are available 24 hours a day and 7 days a week. After months of consideration; our management staff has decided to add a new weight loss program. In addition to adding the key workout program the spa will include cooking classes, consultations with a dietician, and dine-in/take-out restaurant and full bar that serves only low calorie, high protein foods and drinks. 2. Market Overview TheRead MoreBusiness Analysis : Starbucks Cafe Practices1139 Words   |  5 Pagescommitted to is their one hundred percent ethically sourced coffee. From the Starbucks corporate website in relation to ethically sourced coffee: â€Å"We take a comprehensive approach to ethical sourcing, using responsible purchasing practices; farmer support; economic, social and environmental standards; industry collaboration and community development programs. The cornerstone of our approach is Coffee and Farmer Equity (C.A.F.E.) Practices, one of the coffee industry’s first set of sustainability standardsRead MoreRaising the Bar on Revenue in the Golf Industry1131 Words   |  5 Pagesparticularly challenging. If different services are bundled together (at a lower cost), it will offer these customers with more value and better services. This will help the facility to stand out among these demographics of golfers. (Raising the Bar on Revenue, 2010) (Beditz, 2008) The long term members are those individuals who spend more time at the club. They are willing to support different activities and projects. This group of consumers wants outstanding service and an atmosphere that makesRead MoreThe Denotation Of Multination Corporation ( Mnc )1582 Words   |  7 Pagespolitical economy. Coca-Cola has nearly 900 plants, along with 24 million retail customer outlets worldwide. The Corporation is a public franchise. The ownership and structure is a crucial component. Because it is publicly owned, anyone can buy a share of the business and make a profit from it. Coca-Cola is typically known as one massive Corporation, yet that could not be any more of a miss conception. Coca-Cola owns 80 drinks across 20 different billion dollar brands. All of which can be recognized byRead MoreThe Worlds Largest Chain of Fast-Food: McDonalds2102 Words   |  8 PagesIntroduction: McDonald is the world’s largest chain of fast-food chain of restaurants, which operates in the 119 countries of the world. It serves the 68 million customers daily. The company was first started in 1940 as small hamburger stand in California by Richard and Maurice McDonald. In 1948 it started to sell the hamburgers. In 1955 Ray Kroc joined the company as a franchise agent and then there was a massive growth for the company. The primary products of the McDonald’s are hamburgers, cheeseburgersRead MoreIntroduction to Franchising1357 Words   |  6 Pagesfranchisor is committed to do business with franchisee since franchisor s income is dependent to franchisee s income. If both sides failed to support each other, neither of them would likely to be unsuccessful. When a franchisee buys the rights to operate under franchisor s name, an initial fee is occurred. The initial fee will be used for training and assisting to launch the business and then franchisor and franchisee will be sharing the success story. There will also be a fee for management servicesRead MoreManagement Aspect3834 Words   |  16 Pagesâ€Å"CHIRZ† is the name of the product a vegetable drinks made primarily of blended vegetable such as carrot and squash. In recent years more and more people have come to realize the importance of eating and living healthy by selecting the all natural foods. This interest in healthy living and the subsequent learning of the life giving values of food prompted researchers on different health drinks, majority of which are focused on developing vegetable drink. These beverage come in one blend squash andRead MoreRaising A Healthier Generation Of Children1369 Words   |  6 Pages In 2010 the lives of students in over 100,000 schools in the United States changed quite dramatically (What). The beloved junk food in the vending machines, high calorie lunches, and sugary drinks sold at schools were forcibly removed. Through the Healthy, Hunger-Free Kids Act, the United States Department of Agriculture (USDA) made the first major changes in school meals in 15 years (School). Although the initial reaction from students has been quite negative, this program is beneficial to schoolsRead MoreEssay on Sex Tourism in the Philippines1181 Words   |  5 PagesHer salary is only up to P500-700 pesos per night since she only receives half the price from the bar fine although this only happens when a customer rents her for a night. Blowjobs and other sexual favor only reaches up to P200 and even lower. All of the customers are usually foreign men. Men from all over the world come visit here to have a good time, drink cheap beer and more often than not buy even cheaper women. Old or young, attractive or not any of those quali ties doesnt matter in Fields Avenue

Friday, May 8, 2020

Prevention Plan for Divorce Before Marriage Essay

Phuong Ho Prof. Janice Falbert CDFS 321 Section 9 Personal Relationships Wellness Philosophy Paper (PRW) Fall 2012 Marriage is one of the most essential factors of human life. It creates the basis for everyone to pursue a better, healthier, and happier life. However, it is the fact that there are more and more couples marrying and then ending up with divorce, and this rate is increasing faster year by year. Actually, all the divorce cases are originated from some of the forms of emotional illness that gradually appear in each partner during the time of their relationship. It is good to cure these forms of emotional illness to solve the martial problems of the specific patients. However; it is absolutely the best when the original†¦show more content†¦It focuses directly on the fight against the mental illness created during the process by helping patients develop the abilities to avoid stress. Primary Prevention focuses mainly on groups of patients but for the specific problems that those groups obtain. To get a wider and deeper view of these concepts, let get back to the original Preven tion. The fact is that the perception of Prevention is not new at all. The ideas that mental distress might be prevented and eliminated happened a long time ago, back to the ancient time. However, the fully attainable concept of Prevention as a Public Health treatment was recently developed when the number of serious mentally ill patients as well as divorces goes higher and faster. Prevention provides strategies that not only help all the patients take part in avoid illness and promoting health, but also enlighten the misunderstanding and wrong claims and opinions about emotional distress. Really, there were any people bringing on the ideas saying that major illness is surely in large part genetically determined and is absolutely not preventable, at most modifiable. Prevention proves that these ideas are wrong and that mental problems are not such diseases that can be hinted to any microorganism or DNA thread. They are actually troubles derived fromShow MoreRelatedThe Importance Of Marriage Preparation And Premarital Counseling Essay734 Words   |  3 Pagesâ€Å"The importance of marriage preparation and premarital counseling has increased in the United States as the divorce rate continues to remain high.† (Larson et. al., 2002 p.233) Marital dysfunction and dissatisfaction are among the top reasons couples have sought out divorce. With the rate of divorce rising, it poses a question what marriage and family therapists can do to help lower the divorce rates and help couples develop healthier relationships. †¨ Premarital prevention programs were implementedRead MoreMarriage Is A Difficult Proposition934 Words   |  4 Pagesand maintaining a marriage covenant is a difficult proposition. Couples find it easy to fall in love, dream of a future together, and make commitments that they intend to keep. According to divorce rates, however, it is easier to say, â€Å"I do† and â€Å"until death do us part† than to cultivate the skills tha t are required to remain committed to a lifelong marriage relationship. According to, Goodwin, Mosher, and Chandra (2010), research has shown that approximately one-third of marriages in the USA end upRead MoreThe On The Gender Machinery1638 Words   |  7 Pagesjoined a demonstration against GBV. The national committee is made up of government institutions, UN agencies both national and international organisation and are against GBV. There are also established regional GBV committees for national action plans, in its implementation of UN security council resolutions (UNSCR). Which are being made up of civil society organisations and traditional religious leaders globally (kjkljlk). 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One will also compare living accommodation such as accessibility and the need for health care. Also one will illustrate the adjustment and transition from work to retirement. What changes occur in marriage, family, and peer relationships? Lastly one will identify social policies that affect the older adult. The older adults face several problems. In our society they have a role less role. It is important to find a role for older adults. Some olderRead MoreEssay on Causes of Depression in the Millennial Generation1523 Words   |  7 Pagesand mental maturity. However, in her book Generation Me, Jean M. Twenge addresses that â€Å"being young has not always carried such a high risk of being anxious, depressed, suicidal, or medicated†. She tells that between only 1% to 2% of Americans born before 1915 felt depressed at least one time in their life; considerably less compared to today’s 15% to 20% of Americans (105). In previous generations, serious depression heavily affected middle-aged adults; however, within the Millennial generation, depressionRead MoreLife Is Like A Box Of Chocolates1625 Words   |  7 Pagesget is going to teach you something along the way and make you the person you are today. That s the exciting part - it s an adventure in itself†. According t o the Bureau of Labor Statistics, the average worker currently holds ten different jobs before age forty, and this number is projected to grow. Forrester Research predicts that today s youngest workers will hold twelve to fifteen jobs in their lifetime. In class we received an assignment about career planning. I constantly dream about livingRead MoreEssay about Divorce: Ensuring the Wellbeing of a Child3743 Words   |  15 Pages For my research, I have chosen to explore the discussions regarding the various ways in which children are affected by the divorce of their parents. Divorce is a hard time for all parties involved, but many people are unaware of the full extent of issues that it can cause for those that are not directly involved- the children. Also, many of the negative affects divorce presents can, in fact, persist and become long-term. Most parents realize that their separation takes a toll on their children

Wednesday, May 6, 2020

Management Accounting and Management Decisions Free Essays

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. We will write a custom essay sample on Management Accounting and Management Decisions or any similar topic only for you Order Now Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7 Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount. Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controller’s function is to obtain both short-term and long-term loans. Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders. B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) ________ is a formal mechanism for gathering, organizing, and communicating information about an organization’s activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accounting D) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ is the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to ad vise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are referred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizations A) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inputs and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Pag e Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ provide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budget B) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality. B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authority to advise but NOT command is called A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is often A) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the company’s financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control. B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and eliminating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems. C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. â€Å"Maintain at all times independence of thought and action. † It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct. D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individuals would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: C Diff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers’ daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE? Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line authority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11 Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answer: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-time philosophy Diff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The system’s value must exceed its cost. In addition, the system’s effects on the behaviour of managers should also be considered. The system must pr ovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each. Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive. Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the company’s financial matters such as investor relations, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountant’s ethical responsibilities. Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control. Answer: Budgets and performance reports are essential tools for planning and control. Budgets result from the planning process. Managers use them to translate the organization’s goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the company’s value-chain functions. Answer: Management accountants play a key role in planning and control. Throughout the company’s value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obsolete. Diff: 2 Type: ES Page Ref: 16 Objective: 8 How to cite Management Accounting and Management Decisions, Papers

Monday, April 27, 2020

Lazy litercy Essays - Knowledge, Literacy, Reading, Writing

Respectfully Lazy Literature I must start off by saying that my current attitude towards my own personal literacy would have to be that of a lazy yet respectful student of literacy. This is just my present attitude and one of many feelings I have had towards reading and writing. Presently my attitude is greatly influenced by the American education system, I say this because I am a full time student and have little time to read or write about my personal interests. With that said my appreciation comes from an eagerness to learn. When I think about my past and all of my different feelings towards literacy it's hard not to start at the beginning. So where did my feelings of reading and writing all start. When I was growing up it was common for children to start reading and writing at around the age of three to five starting kindergarten around the age of six most children were expected to know the basics of reading and writing by then. This was around the time that my parents were going through a nasty divorce. Our members staying with my grandparents having grandma reading a story about King Midas who everything he touched turned to gold. With my parents going through such a divorce there wasn't much time for my home education as they both had full - time jobs. So starting kindergarten I was already behind the other children. I remembered in kindergarten when the classroom to do their reading and writing I would leave the class for smaller classroom down the hall with three or four of the other children for a special reading class. I would continue in these reading classes until the third grade. I believe my reading and writing was always a bit slower than the other children. Having always been behind my peers in school, I struggled to get by until I turned sixteen that would be my last day of the public education system. Still living at home my parents gave me an ultimatum to go to work full - time and get my GED or go back to high school. I knew how hard it was for me in high school so I chose to go to work and get my GED. Being only sixteen I lied about my age and took a construction job. Not having a clue about the real world and just being out of high school it was amazing how ignorant and how intelligent one person could be. Some of the old men that would teach me the trade came from the same background as me, a local Midwest small - town boy, only they had done this three or four decades before me. These old men had grammar and vocabulary that only encompassed their work. Working with and learning from these old men it was clear how important an education was. So here we are ten or fifteen years later and I'm finally getting that education. Growing up over the years surrounded by family who was always reading, writing and drawing. I always remember my grandfather having a Louis Lamour novel and a stack of National Geographic magazines. While my stepfather always had books about mountain men and the Civil War. While mom and grandma were always swapping romance or mystery novels. After my time in high school I started to enjoy reading Stephen King, Dean Koontz, and Tom Clancy just to name a few. To this day I do still enjoy a good novel, but mostly its magazine or newspaper articles, not to mention the text for school. Overall my opinion of reading and writing is that I only like to do it when I want to or when it interests me. Too bad this is not the way life is. Most often on a daily basis all of my communication is done with slang, however my poor spelling and horrible grammar is completely acceptable in the world of text messaging. I chose to go back to school because my slang is not a proper language understood by all. This is where my appreciation for literacy comes in needing and wanting to be able to communicate is essential in conveying a message

Thursday, March 19, 2020

Definition and Examples of Nicknames

Definition and Examples of Nicknames A nickname is a familiar form of a proper name (of a person or place), or any descriptive name or epithet used informally. Also known as a  sobriquet or prosonomasia. EtymologyFrom the Old English, extra name Examples and Observations Rhymes, contractions, verbal analogs and suffix additions seem to be the commonest ways of forming a nickname by internal methods: Colley yields Dolly, Patricia goes to Trish and Ramow to Cow.(Jane Morgan et al., Nicknames: Their Origins and Social Consequences. Routledge, 1979)Nicknames are often descriptive, even if allusively so, though . . . they can be based on a persons forename or surname. They may replace an original name or be used in addition to it. The latter type of nickname is familiar with royal names, e.g., Alexander the Great, Ivan the Terrible, William the Conqueror. For such names, the formula with the is common, but the nickname may appear without it.(Adrian Room, An Alphabetical Guide to the Language of Name Studies. Scarecrow Press, 1996)Teachers NicknamesGiving teachers nicknames is a way of weakening their terrible authority, probably. . . . My friends and I had teachers and coaches we called Flipper (real last name, Flappan), Stublet (not very tall), Stank (hy giene problems), Bat (short for Wombat; real name, Wambold), Dawg (short for Schoondog; real name, Schoonover), Papa Joe (longtime gym teacher), Easy Ed (beloved basketball coach), Myhoo (real last name, Mayhew), Woodchuck (real first name, Charles). There was a Latin teacher whose real last name was Wucker, an unfairly easy target; we called him Ed (his first name), Tony (what his wife called him), or Wuck.(David Owen, Call Me Loyd. The New Yorker. Feb. 11 18, 2008) The Range of Nicknames[P]laces (The Big AppleNew York), sports teams (GunnersArsenal), newspapers (The ThundererThe Times), and musical works (EroicaBeethovens third symphony) illustrate the range of entities that have been nicknamed.(David Crystal, Words, Words, Words. Oxford University Press, 2006)Ekename: The Origin of the WordA nickname is not, as one might at first suppose, a name that has been stolen or nicked from somewhere else; it is, literally, an additional name. The current form of the word, with the element as nick-, is in fact a corruption of the earlier form eke-name (with the first element as eke-). . . .An eke-name, then, is orginally an additional name: your real name is eked out by having another name added to it, and in time this ekename may become a substitute for the original. But how did ekename become nickname? . . . . When the words were written down in the Middle Ages by people who had never seen them in writing, the n evidently got detached from the an and attached to the eke, giving us a nekename; and when the vowel sound in eke is subsequently shortened through fast or lazy pronunciation, we end up with todays form, nickname.(Tom Burton, Long Words Bother Me. Sutton, 2004) ProsonomasiaProsonomasia defines a person or thing by some characteristic: the Conqueror (William I of England); the dismal science (political economy); the king of beasts (the lion); the Father of Lies (Satan): the great unwashed (the populace); the Iron Duke (Wellington); the Jolly Roger (pirate flag); the Knight of the Rueful Countenance (Don Quixote); and so on.(Willard R. Espy, The Garden of Eloquence: A Rhetorical Bestiary. Harper Row, 1983)George Carlin on the Lighter Side of NicknamesI cant understand a grown man whose nickname is Fuzzy and who actually allows people to call him that. Do these guys really introduce themselves that way? Hi, Im Fuzzy. If some guy said that to me, I would say to him, Well, you dont look very fuzzy to me.(George Carlin, When Will Jesus Bring the Pork Chops? Hyperion, 2004)Nicknames in Monty Pythons Flying CircusInterviewer: Last week the Royal Festival Hall saw the first performance of a new symphony by one of the worlds leading modern composers , Arthur Two Sheds Jackson. Mr Jackson.Jackson: Good evening.Interviewer: May I just sidetrack you for one moment. Mr. Jackson, this, what shall I call it, nickname of yours.Jackson: Oh yes.Interviewer: Two sheds. How did you come by it?Jackson: Well, I dont use it myself. Its just a few of my friends call me Two Sheds.Interviewer: I see, and do you in fact have two sheds?Jackson: No. No, Ive only one shed. Ive had one for some time, but a few years ago I said I was thinking of getting another one, and since then some people have called me Two Sheds.Interviewer: In spite of the fact that you have only one.Jackson: Yes.Interviewer: I see, and are you thinking of purchasing a second shed?Jackson: No.Interviewer: To bring you in line with your epithet?Jackson: No.(Eric Idle and Terry Jones in episode one of Monty Pythons Flying Circus, 1969)

Tuesday, March 3, 2020

Whats an Excellent ACT Score

What's an Excellent ACT Score SAT / ACT Prep Online Guides and Tips This article would be a pretty short one if there were a singleanswer to the question of what qualifies as an excellent ACT score. Like most things in life, however, what you might consider an excellent score depends on your perspective. In this post, I’ll talk about different ways to understand what counts as excellent test performance. I’ll start off with excellent scores in relation to the general population before discussing more nuanced comparisons: what does it mean to have an excellent score when considering your peer group performance, your target schools, and your own strengths and weaknesses? A Note Before We Get Started: Percentiles Percentiles are the best mathematical way to understand score performance because they help us understand how people perform in relation to each other. Before I talk about excellent ACT scores, I'll give you a (brief) crash course in percentile scores. First, percentile scores are different from percent scores. A percent score tells you what portion of anexam you got correct, whereas percentile score tells you how you did on the exam compared to everyone else who took it. For example,a percent score of 60% means got 60% of the questions right, whereas a percentile score of 60% means you scored better than 60% of the students who took the exam. Percentile scores are more meaningful than percentages when we talk about ACT scores because what’s important is how you score when compared to other students. For example,if you take a difficult test in a large class and only receive a 70%, you might assume you scored poorly. But if everyone else in your class scored lower than a 70%,you would have a 99th percentile score. This information would significantly change the perception of your performance. Now that you have an understanding of percentiles, we can start talking about what it means to have an excellent ACT score. Excellent ACT Scores for the General US Population We're starting with a big crowd and working our way down. It’s hard to get a handle on what ACT scores actually mean without some good, general info about population performance. Who can make intuitive sense out of an exam score without some contextual information? First, you should know that the ACT is scored out of 36 points. The lowest possible composite score is 1.The average national composite score is 21 points. The top 25% of scorers - people with 75th-99th percentile scores- get composite ACT scores of 24 and above. Thebottom 25% of test-takersget composite scores of 16 and below. You may very well have your own ideas about what a reasonable â€Å"excellent score† cutoff should be. For the general population, scores of 24 and above (so, scores that are higher than those of 75% of the population) could reasonably be considered excellent. Here are some other important percentile cutoffs and the corresponding ACT scores for quick reference: 10th percentile composite scores →13-14 25th percentile composite scores→16-17 50th percentile composite scores→21 75th percentile composite scores→24 90th percentile composite scores→28 Excellent ACT Scores for Your Peer Group To get a more nuanced understanding of what an excellent ACT score is, the next step would be to consider the scores of your peers- namely, people in the same geographical area or at the same high school. We’re narrowing down the comparison group here from the entire nation to people who are more similar to you in terms of educational background and opportunities.Here’s how to figure out how to get information on what your peers are scoring: Aggregated High School Information - A school report with ACT score informationshould give you an idea of how your peers tend to score. If you live in a mandatory testing state, you may be able to find this information just by googling "[Your High School Name] ACT score report." If you don’t know where to get this info or if it’s just not available, check in with your guidance counselor to see if shehas insighton the typical ACT score range for your high school. Classmate Information or Word of Mouth - Ifyou can’t get solidinformation on general school performance, you may just want to ask around to see how your peers tend to score. This is a delicate topic, so be respectful and don’t push the subject if someone’s uncomfortable discussing it. Ifyou want a more competitive score range, check in with honor students- they tend to score higher on the ACTs. Once you get information on general school or peerperformance: Consider whether this score distribution matches up with the national average, or if it's higher/lower than expected. If your school/classmates scores are higher/lower than the national average, you can use this info to adjust parametersand expectationsfor your own scores. For example,if most of your peers are scoring above average (21), you might have to score above the national 75th percentile (24) to stand out as â€Å"excellent† among your peers. Excellent ACT Scores for Your Target Colleges We're narrowing in on what's important: excellent ACT scores for the schools you have in your sights. Your ACT score doesn’t have to be perfect (or even necessarily excellent) for you to get into your target schools. They just have to be good enough to get you accepted- after that, they really don’t matter too much.If you have a list of target schools, you can easily figure out what would constitute an excellent ACT score for each particular school. Here’s how to do it: Google â€Å"[name of school] PrepScholar admissions requirements.† On the admissions page, look for the 25th and 75th percentile ACT scores. This will give you an idea of what â€Å"low† (25th percentile) and â€Å"excellent† (75th percentile) ACT scores are for students who attend that particular college. If you want an excellent ACT score for a particular college, aim for that 75thpercentile score. Now, there's some flexibility with this - keep in mind that 75% of students at any college are accepted with scores lower than the 75th percentile cutoff. If your ACT is in the top 25% of scores for schools that you’re considering, you may want to consider applying to some more competitive schools. Schools with higher average ACT scorestend to have more ambitiousstudents and more challenging courses. A high-ranking school also sends a better signal to grad schools and employers. Ultimately, it's a good strategy to apply to several target, reach, and safety schools- knowing schools' ACT score ranges will help you figure out which ones will best fit within this strategy. Excellent ACT Scores for Yourself This is perhaps the most important consideration with the most practical implications. Given your goals, strengths, and weaknesses, what’s considered an excellent ACT score for you personally? There are quite a few factors to take into account here: Whether you're a â€Å"good† test-taker or ananxious test-taker Your innate skill setfor each ACT section Your educational opportunities- some students may not have a strong background in all ACT content Your resources- some students may have access to prep courses, tutors, or extra help, whereas others may not It’s important to set a realistic but challenging goal in order to meet your full potential. If you set too low of a goal, you cheat yourself out of the opportunity to attend better colleges. If you settoo high of a goal, you may feel unnecessarilydemotivated and frustrated. So where do you begin figuring out what an excellent ACT score means for you? Here's how to do it: Get a baseline score. Take a practice test after familiarizing yourself with the ACT for about 10 hours of prep. You might consider this baseline your low score cutoff- after all, you did get this score with pretty minimal study time. Reach your own score potential. Know that whatever you scored on your baseline, there will be significant room for improvement with good prep. Many students reach a score max (an excellent personalscore) after about 40-80 hours of studying. This score maximum is generally 3-4 points higher than baseline, although it's definitely possible to increase your score more than that. How Do You Get an Excellent ACT Score? Now comes the real work: getting the scores that you want! There are three key components to earning an excellent score, however you define it: a solid timeline, a concrete goal, and a smart study plan. Timeline The amount of time you have to prep will directly affect your study timeline. Read our guide on how long you should study for the ACT. Goal Score Work towards a concrete goal after making a list of target, reach, and safety schools. Get instructions on how to set a goal score in our ACT score guide. Want a beyond-excellent ACT score? We have a guide for that too. Study Plan Now that you have a study timeline and goal score in place, you'll need a smart study plan. This plan will, of course, depend on when you're taking the test. Don't have a lot of time? Read our last-minute tipsand strategies, or our 10-day study plan. Have a bit more time on your hands? Read our study schedule for students who have one year or more to prepare. What's Next? If you're still deciding whether to take the SAT or the ACT, you might be wondering which one will get you the best scores. Read more about how to decide which test is the best fit for you. Looking for more info on the SAT? Read about what counts as anexcellent or bad SAT score. Disappointed with your ACT scores? Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

Saturday, February 15, 2020

Basic Change Strategies Research Paper Example | Topics and Well Written Essays - 1750 words

Basic Change Strategies - Research Paper Example Failing to understand these dynamics of change will lead to negative effects and could even lead to very adverse effects. Involving people will start by educating them about the change and the necessity of the change. Change agents will also have to be ready to buy people into the change process by showing them how the change will affect them positively and at the same time reassure them that they will not be victims in the change process. There is an inherent fear of change by all human beings (Shea, 2012). Experts on human behavior have tried to come up with a number of explanations about why human beings are fearful and resistant to change. One of the most common explanations is the argument that people are afraid of change because they are generally afraid of the unknown. Change always involves moving from a comfortable familiar environment to an unknown environment. This shift makes people be wary of change because they don’t know whether they will be as comfortable in their new environment as they are in the current environment. In the business world, the reason for fear of change is probably history bound. In almost any change process, some employees, especially in the lower ranks, have always been left to a disadvantage. For instance, during the computer revolution when businesses were changing from the manual information system to computerized information systems, many employees lost their jobs during the change process. This history of the change process has left many employees to be afraid of change because they feel they may be victimized. With this kind of understanding, it is crucial that people understand some extremely crucial factors to consider when implementing change. Failing to consider and to apply these factors will only lead to a disaster where change management is involved. These involve the following. Most of the reasons for resistance to change are caused by lack of  information. In the lack of information, people are left to imagine anything.