Health and Safety in the Workplace Essay Example for Free

Health and Safety in the Workplace Essay Health and Safety play a very important role in the workplace today. Many organizations take the responsibility of their employees’ safety and health seriously due to the various affects that could stem from a lack of providing a safe work environment. During the 20th century our nation has become a world leader in setting an example for the world involving the workers right to a safe and healthy environment. Because of the various laws and research conducted in the United States, there have been countless number of accidents that have been prevented and thousands of lives saved because of awareness. I, being a Safety Coordinator and a workplace accident survivor, know firsthand the importance of safety in the workplace and the negative outcome for employees and organizations that do not practice a safe work environment. I would like to take this time to give a little information on my personal experience on workplace accidents and the importance of safety in that environment. In 2007 I was employed as a bridge carpenter working for a large construction company in Biloxi, MS. As a bridge carpenter is was exposed to many dangerous and high risk situations that put my life at risk on an everyday basis. I felt this company actually cared about the safety of their employees. We were provided with every piece of safety equipment that was needed to perform our job as safely as possible. The equipment was fairly new and OSHA approved. If it was found to be inadequate, it was immediately removed out of service and either fixed or replaced. Not to mention every morning we conducted toolbox safety meeting and equipment inspections. This particular day of my near fatal accident, we were setting rebar cages for columns maybe 30 to 40 feet in height. It was my responsibility to climb the cage, after it was set on the footer with a crane, to unhook the rigging from the crane. I had all the proper PPE (personal protective equipment) on and the cage had been secured at th e bottom by come along rigging devices. As I climbed the cage and Unhooked the rigging from the crane, the cage began to sway from side to side. Before I could start my descent, the cage and myself still attached to it with three different positioning, fell in the water, which by the way was the Gulf of Mexico. As my feet touched the bottom I began to panic and fight to free myself by unhooking myself from the cage. Several of my co workers jumped in the water to rescue me, but they were unable to locate my body. But they were able to locate the cage I was attached to. Thanks to quick thinking they were able to hook the crane cables back to the cage and hoist the cage and I out of the water successfully. But by this time I was not breathing and had no pulse. They lowered me on a crew boat and began to perform CPR. The CPR was unsuccessful so they began to take me to the dock where the ambulance was awaiting my arrival. During the time of the boat ride, I suddenly began to cough up water and slowly came to my senses. I was taken to the hospital and was blessed that I did not sustain any major injuries. During the accident investigation it was found that the cage we were setting was not the correct one for that particular footing and one of the come along holding it in place was functioning properly to catch the cage as it began to fall. This is when I actually began to take workplace safety seriously and start my career in that field. During the course of this paper it is my intent to present key components of workplace safety and health and provide new insight and personal experience that has and will affect my career and personal life and lives of those around me. The Role of Safety and Health in the Workplace Workplace safety is the practice of an employer using preventative measures to prevent hazards to the employees health and personal safety. This practice includes creating plans and procedures for employees and managers in the workplace. In addition, workplace safety involves creating policies and keeping emergency materials available for employee and manager use while at a work site. Workplace safety has caused strikes, contract negotiations and concerns among the different labor unions. These groups have negotiated union contracts and initiated lawsuits on behalf of workers who have an unsafe workplace. The Union Auto Workers created Workers Memorial Day as a day to honor workers who are killed on the job in the United States. David Micheals, the new head of OSHA, made this profound statement â€Å"these catastrophic events are powerful reminders of the risks faced by workers across the country every day. Fourteen workers die on the job each day, far from the headlines, often noted only by their families, friends, and co-workers.† (Markowitz Rosner, 2011, p.26) Manufacturing jobs are heavily mentioned on this day due to the dangers of operating machinery or equipment. Workplace safety in many businesses requires additional training for the employees and management. This can include a lecture by an expert, hand-on training or a tour of the grounds and materials. For example, an employee whose job requires the use of a machine is not only trained to use the machine, but he is typically trained on how to operate machinery to avoid injury, dismemberment or death. The employee can also be trained on what to do if a co-worker injures herself on the job. As I stated in the introduction of this paper, I know firsthand the importance of safety and health in the workplace. By understanding the role of workplace safety and its history, employers and employees are able to apply these safety concepts to their everyday work related routines. I have learned that workplace safety and health reach far beyond the OSHA Act of 1970. Safety involves adopting a way of thinking and a way of functioning in all environments. Organizations such as unions have fought for workers right to a safety and healthy work environment. The campaigns they have fought so diligently to win have proven to be effective in fighting diseases like tuberculosis, typhoid, and smallpox that not only for the workplace but also for the general public. (Markowitz Rosner, 2011, p.27) Occupational Safety and Health Administration In 1970 Congress passed into law The Occupational Safety and Health Act which formed the Occupational Safety and Health Administration or (OSHA). This act â€Å"declared that every worker is entitled to safe and healthful working conditions, and that employers are responsible for work being free from all recognized hazards†.(Silverstein, 2008, p.416) Even forty years later, many people still do not believe that OSHA is up holding the standard in workplace safety and health for which it was designed to do. Today a worker still becomes injured or sick from a dangerous job every 2.5 seconds plus a worker dies from a workplace injury or illness every 8 minutes. The National Institute for Occupational Safety, also known as NIOSH, has authority for workplace safety and health matters at federal workplace locations. In the federal workplace environment, NIOSH has an enforcement authority that corresponds to the authority OSHA exercises over workplaces operated by private sector emplo yers. In some instances, state-run programs supersede OSHA authority, and the Occupational and Safety and Health Act of 1970 encourages the development and operation by individual states of workplace safety and health programs. However, to qualify for this exemption to OSHA authority, a state-run program must establish standards and enforcement criteria that match or exceed the effectiveness of the federal OSHA program. As of April 2010, 26 states and U.S. territories have such programs in place with 23 of those 26 covering state and local government workplaces as well as workplaces operated by private sector employers. The Mine Safety and Health Act of 1977 established mandatory health and safety standards and directed the Secretary of Health, Education, and Welfare and the Secretary of Labor to create improved health and safety standards to protect the health and welfare of coal miners in the U.S. The Fair Labor Standards Act (FLSA) established a national minimum wage, guaranteed time-and-a-half for overtime in certain types of jobs, and prohibited employers from hiring minors. Today the FLSA helps to enforce and protect the rights and wages of non-exempt employees. I do not have much experience working directly with OSHA but as an OSHA outreach trainer, I have become accustom to understand the importance and impact they can and do have in a workplace environment. Working as a safety coordinator for several different contractors has given me an insight as to how some organizations adhere to OSHA regulations and how other organizations do not. With this insight and from knowledge gained from this course, I see that we still need stay focused on continuous safety awareness and to ensure OSHA enforces the laws and regulations for violators. By understanding the history and the need for the Occupational Safety and Health Administration in our society, I have a greater enthusiasm to perform my job functions as a safety coordinator at a higher level and expect the people around me to adhere to the same level of faithfulness. Safety Issues In The Workplace Safety issues are an important topic in todays workplace, especially with the rise in accidents in places of work and business. Accidents may often be small, but they can also lead to life-altering results such as mutilation and even death. The most common type of safety issue in workplaces relates to tripping and falling, however, there are many other causes to be considered. An organization with a superior policy for dealing with safety issues should be considering topics such as ergonomics and the arrangement of the space so that the tasks best fit the people who complete them. In this discussion the focus will be on three in particular which are repetitive stress injuries, workplace stress, and substance abuse. In today’s society, there are many jobs that require sitting at a work station all day. Employees that perform these types of jobs run a higher risk of being injured by chronic and repetitive motion task, like typing on a keyboard, eyestrains, lifting or movement in juries, poor ergonomics or workstation accidents. (Lowe, 2012, p.104) Majority of musculoskeletal injuries and pain affecting office workers are a result of sitting for long periods in the same position performing the same or repetitive motions. I have learned that the key to prevention and treatment of these problems is reducing muscle and tendon overuse. A great method to reduce these injuries from happening would be massage therapy. Massage therapy allows the tendons to release pressure that has built up throughout the day or work hours. Another treatment method would be employees do daily stretches at their workstation. When I began working as a carpenter, every morning we would start the day out by doing a series of stretches to loosen our muscle the same way an individual would if they were preparing to exercise. Work related stress is another major safety issue that affects the workplace. Workplace stressors like interpersonal conflict and work overload can have a profound effect on the health of an organization’s employees. â€Å"Findings indicate that work overload and interpersonal conflict mediate the impact of role stress on emotional exhaustion, job attitudes, and behaviors.† (Boles, Jaramillo, Mulki, 2011, p.329) Interpersonal conflict happens due to the negative social interactions between co-workers in the workplace. Also interpersonal conflict is one of the most important stressors at work due to the effect it has on employees’ emotions and their ability to work as a team. Work overload is the employees’ perception that the job is placing excessive work demands on them. In today’s workforce employees are pressured to deliver greater output while using fewer resources. Overloaded individuals often experience feelings of impatience and being rushed, which in turn affects the quality of their interactions with co-workers. â€Å"Because of rising unemployment rates, layoff survivors are more likely to experience larger workloads because they now perform both their former workload and that of those who left.† (Boles, Jaramillo, Mulki, 2011, p.329) From my experience interpersonal conflict and work overload can have a big impact on the health of all employees with no regard to title, pay grade, or seniority. These stressors can cause emotional, mental, and physical health issues for all they affect. Through newly found knowledge, I have gained a greater understanding of the effects that workplace stress can have on an organization’s employees and how they interact with one another. Organizations can counteract these stressors by providing additional support to individuals who are being affected by these workplace stressors and conducting workload/interpersonal conflict evaluations bi annually. â€Å"Handling problems of substance use and abuse at work are some of the most challenging issue s confronting employers.† (Dwoskin, 2012, p. 32) The law requires employers to provide a safe, healthy and productive work environment to employees, but it also requires employers accommodate the needs of substance abusing employees. This could cause a conflict, because the substance abusing employees may be causing the health and safety issues in the workplace. Employers have the right to insist on a drug and alcohol free workplace and to take disciplinary action against individuals who violate the zero tolerance rules. Under the law â€Å"employers may hold alcoholics and recovering addicts to the same performance standards as other employees.† (Dwoskin, 2012, p.32) This means that employees that abuse drugs and alcohol may be discharged or held to disciplinary action based on tardiness, absenteeism, and poor job performance. But on the other hand, the ADA says they cannot be discriminated against if they are found to be disabled. The ADA defines discrimination as â€Å"not making reasonable accommodations to the known physical or mental limitations of an otherwise qualified individual with a disability† (Dwoskin, 2012, p.34) During the course of my research of this particular issue, I learned effect that substance abuse in the workplace can have on the safety of that individual and the people around them. I also learned that in certain situations that a person abusing drugs and alcohol can be protected by the ADA if they are found to be disabled and the employer must accommodate their disability in the workplace. I have known several instances where employees have failed random drug screens and have been able to keep their jobs. But in those instances the employer required the employee to seek professional help in dealing with their addiction. Safety Programs â€Å"A safety program can best be described as a dynamic set of intervention activities implemented at a worksite where the aim is to prevent incidents and accidents at the workplace† (Bjerkan, Olsen, Naevestad, 2009, p.391) These safety programs are usually comprised of activities such as safety training, equipment and housekeeping inspections, safety meetings, and safe behavior observations. There are five key components to a properly structured safety incentive program. The first component involves using an entire campaign to promote your program by building teamwork thru interaction with the employees. The next component is establishing an award vehicle that should be handed out weekly. The third component states to award employees with merchandise rather than money. Usually when employees receive money as a reward they tend to forget the reward and wee the money went to. But when an employee is rewarded with merchandise, they can recall how they received it and this enco urages them to win again. The fourth component says to promote the program using items such as posters, caps, balloons, newsletters, flyers, parties, and company drawings. The last component states to make everyone a winner. It might seem to cost more, but it will pay off in the long run by promoting the idea that everyone that practices safety in the workplace is a winner. Wellness is a lifestyle that encourages good physical and mental health. It is a balanced lifestyle that includes an emphasis on the body, mind and spirit. Wellness Programs were created to encourage all faculty, staff, and retirees to live healthier lifestyles and create a culture of health throughout the organization. Workplace wellness includes organizational policies designed to facilitate employee health including allowing flex time for exercise, providing on-site kitchen and eating areas, offering healthy food options in vending machines, holding â€Å"walk and talk† meetings, and offering financial and other incentives for pa rticipation, among many other options. In the course of researching safety programs, I have learned new techniques that will enhance my knowledge in designing safety programs in the future. Working of several different companies has allowed me to be exposed to different types of safety incentive programs. I have seen what does work and also what does not work. During the course of this paper it was my intention to present key components of workplace safety and health and provide new insight and personal experience that has and will affect my career and personal life and lives of those around me. By exploring the role of safety and health in the workplace I have gained greater understanding of its history. I can now assist employers and employees to apply these safety concepts to their everyday work related routines. In researching OSHA, I discovered a greater knowledge of the importance of the OSHA Act of 1970 and the administrative offices that have developed from the Act. Offices such as OSHA and NIOSH were established to up hold the laws and standards set by the OSHA Act in the workplace. My knowledge has grown during the development of this paper which has allowed me to view different aspects of safety and health that I previously did not have knowledge of. References Dwoskin, L.L. (2012). Substance Abuse in the Workplace: ADA and FMLA Issues to Consider, Part II. Employee Benefit Plan Review, 66(8), 32-38 Jaramillo, F., Mulki, J., Boles, J. S. (2011). WORKPLACE STRESSORS, JOB ATTITUDE, AND JOB BEHAVIORS: IS INTERPERSONAL CONFLICT THE MISSING LINK? Journal of Personal Selling Sales Management, 31(3), 339-356 Lowe, W. (2012). Keying Into Office Worker Injuries. Massage Bodywork, 27(4), 104-107 Markowitz, G., Rosner, D. (20110. FROM THE TRIANGLE FIRE TO THE BP EXPLOSION: A Short History of the Century-Long Movement for Safety and Health. New Labor Forum (Murphy Institute), 20(1), 26-32. Doi10.4179/NLF.201.0000005 Moran, R.E. (2012). WORKPLACE SAFETY AND HEALTH: Better OSHA Guidance Needed On Safety Incentive Programs. GAO Reports, 1-46 Olsen, E., Bjerkan, A., Naevestad, T. (2009). Modeling the effects of a large-scale safety Culture programme: a combined qualitative and quantitative approach. Journal Of Risk research, 12 Silverstein, M. (2008). Getting Home Safe and Sound: Occupational Safety and Health Administration at 38: American Journal Of Public Health, 98(3), 416-423 Stanley, J. (2012). Osha’s Warning on Safety Incentive Programs Are Wide of the Mark. EHS Today; Vol. 5 Issue 10, p. 63-64

A Sociological Perspective on the Drug War

A Sociological Perspective on the Drug War Kelli Piperata Introduction The War on Drugs has been going on for many years. Drugs were never the target of this war, but racism was. Today, in the modern era of the drug war, it is not just a war on race, but also a war on the lower-social class societies. This essay will briefly give examples of the history in which some of the first laws against drugs were enacted and show the conflicting racial and social class issues that are raised as well as a sociological functional perspective. Class Conflict and Racial Conflict The modern era of the War on Drugs seems to target not only minorities, but also white lower-class citizens as well. The gap between the rich and poor is not getting smaller, but rather becoming larger. Many lower-class individuals want to gain upward mobility within society, but have limited resources to accomplish these means. These individuals may suffer from what sociologists call relative deprivation, the social or economic inequality for individuals that cannot achieve legitimate ways of success. These individuals seek out a means to achieve this social mobility by selling drugs, or cultivating drugs to make financial gain. Others may be a product of their environment and may be shaped in a certain fashion that leads them to crime. These lower-class societies are oppressed by capitalism. Most individuals seek out a better life and have the American Dream, but that dream is only a reality for very few within poorer communities. From a historical view, looking at the War on Drugs, it has always been a racial divide. The War on Drugs has almost always been a war on race, not drugs. From the beginning of written drug laws that have been enforced, they have always targeted a race. For example, first the target was towards the Chinese immigrants in California with the opium ban in San Francisco in 1875. Moreover, after that the Hispanics from Mexico were targeted and blamed, hence came the Marijuana Tax Act in 1937. When the opium ban was enacted, white middle-class and upper-class men felt that white women belonging in these classes were being seduced by the opium dens. However, these opium dens were used by a small percentage of Oriental immigrants and white women of the upper-class did not frequent these establishments. White men created an outrage in the public eye and the first anti-opium legislation was passed. The opium legislation that was passed in 1937 can be directly attributed to racism, white conser vative men were scared and felt threatened by the Chinese cultures and ways so they moved to alienate them as well as have them moved out of the United States territories. Racism is still a key contributor to the War on Drugs, individuals such as Donald Trump made racism the backbone of his campaign. Trump focused on Mexico, claiming that they are rapists and drug dealers, calling them bad hombres. Additionally, the political platform was used to divide the United States and create a myth that minority immigrants, mostly consist of drug dealers and law breaking offenders. Statistical data shows differently, according to Philip Bump from the Washington Post: [D]ata from the census and a wide range of other empirical studies show that for every ethnic group without exception, incarceration rates among young men are lowest for immigrants, even those who are the least educated. This holds true especially for the Mexicans, Salvadorans and Guatemalans, who make up the bulk of the undocumented population. (Ruben Rumbaut, University of California, 2008. Published by the Police Foundation.) Donald Trumps campaign directly targeted, discriminated, alienated, and generalized a whole group of individuals. A Functional Perspective The question needs to be asked, why does the United States continue the War on Drugs? Drugs contribute to the economy in numerous ways. Prisoners within the correction departments help the private institutions with financial gain by producing products for around twenty-five cents an hour. These prisoners are capitalist slaves; they do rigorous work at minimum costs for companies that make immense profits off of these products. In addition, another contributing factor of the drug war is the jobs it creates: police officers, judges, correctional officers, drug testing companies, etc. Robert Mertons theory of structural function is seen within these institutions, the institutions serve a purpose of keeping offenders out of the public and in return the offenders do labor for business and are paid a subsistent wage. The institutional workers (the quasi group) all fulfill their roles in society by performing the tasks and maintenance required within these institutions. The main purpose for the continuance of the drug war is the economic gain within society. Conclusion The War on Drugs has been going on for years, it may have started out racially directed but in the modern era it has shifted to target both racial minorities and the lower-class in society. This war has created social class conflict as well as racial conflict and these conflicts will continue well into the future, unless institutions are stopped from making a financial gain. References Bump, Philip. Surprise! Donald Trump is Wrong about Immigrants and Crime. 2 July 2015. The Washington Post. Print. 2 February 2017. George Ritzer, Jeffery Stepnisky. Classical Theories, Emile Durkheim: From Mechanical to Organic Solidarity. George Ritzer, Jeffery Stepnisky. Contemporary Sociolgical Theory and Its Classical Roots. New York, Ny: McGraw-Hill, 2013. 15-19. Print. George Ritzer, Jeffery Stepnisky. Classical Theories: Karl Marx, From Capitalsim to Communism. George Ritzer, Jeffery Stepnisky. Contemporary Sociolgical Theories and Its Classical Roots. New York, NY: McGraw-Hill, 2013. 21-30. Print. George Ritzer, Jeffery Stepnisky. Contemporary Grand Theories, Structural Functionalism. George Ritzer, Jeffery Stepnisky. Contemporary Sociolgical Theories and Its Classical Roots. New York, NY: McGraw-Hill, 2013. 72-88. Print. Goode, Erich. A History of Drug Control. Goode, Erich. Drugs In American Society. New York, Ny: McGraw-Hill, 2015. 40-47. Print.

Emergence of management accounting

Emergence of management accounting Introduction Management Accounting deals with providing information for internal users, mainly the managers. Since they are the section of people who directs and controls the operations of the firm, the information that Management Accounting provides is very useful. Some of the basic management activities are: Planning: Considering various alternatives and choosing the best among them. Control: Ensure that the chosen plan is being followed and whether there are in line with the objectives of the firm. Directing and Motivating: Activities need to be monitored and employees need to be motivated and encouraged to ensure smooth and effective functioning of the organization (Seal, W et al., 2006). Emergence of Management Accounting The concept of Management Accounting evolved during the Industrial revolution of the 19th century. During that period, most of the companies were controlled and owned by a few managers. Elaborate financial reports were not demanded as there were no external shareholders. The 20th century saw a lot of changes in the economy; companies were required to submit detailed financial reports in order to satisfy the capital markets, taxation purposes and creditors (Seal, W et al., 2006). Earlier, production technology was simple, with products passing through a series of distinct phases of production. So, it was easier to identify the associated material and labor costs, thus direct labor was used as the basis for assigning indirect costs to products (Ashton, D et al., 1995). Role of Modern Management Accounting Organizations are under pressure to not only make decisions on a day to day basis but also to chalk out a plan that will help them to survive and grow in the ever changing market place, considering the fact that they will be faced with uncertain circumstances. The main role of modern management accounting is to provide the various levels of management with information that is relevant to make sound decisions and to add value to the company. It is slightly different from traditional accounting because they provide managers with essential information in time to set targets, minimize the cost, develop standards, monitor performances and compute variances, thereby improving the quality of the products with reduced wastage. Apart from these, Management accounting aids in improving the flexibility and innovative capacity of the organization, thus making continuous changes to improve its financial and non financial performance to stay on track with the rapidly changing economy (Atkinson, An thony A et al., 1997) (Prit, 2009). Shaping an organization Management Accounting can help shape an organization in the following ways: Provides accurate and timely information to help cut costs, measure and improve the productivity. Information on product costs helps in the introduction of new products in the market, pricing decisions and, if required, abandonment of obsolete products. For large and decentralized organizations, it is essential to motivate employees using appropriate incentives and benefits. This decision is based on the results provided by the management accounting system. Acts as a communication tool which the upper management uses to communicate with the middle and lower management and vice versa. Information about the organizational goals and strategy is passed on to the operational divisions and feedback is communicated back to the upper management (Kaplan, Robert S., 1987). Binds the operational and strategic goals together in order to ensure that the performances of the operational divisions are aligned with the organizational goals (Ashton, D et al., 1995). Management Accounting shaped by organization An organization can also have an impact on this accounting system in the following ways: In order to successfully grow in the rapidly advancing market, customer satisfaction has become the prime focus. This affects the kind of information required by the organization and demands sophisticated form of management accounting system. Since organizations are divided into sub units, the interdependence among them would be very high. As a result the dynamics of the information needed has changed. Due to increased coordination among organizations, the gap between suppliers and employees are getting narrow. This has led to changes in the way that organizations collect and use management accounting information (Atkinson, Anthony A et al., 1997). A major computer revolution has brought about a significant reduction in the information collection and processing costs and has eased the work of accountants (Kaplan, Robert S., 1987). Management Accounting a Global phenomenon The challenge faced by companies today is; the alignment of local business processes with the global objectives and strategies. Since the organizations are widely dispersed and decentralized, integration of the sub units and its operations has become vital in order to compete in the global market. This requires management of various organizational relationships, internal, external, vertical, hierarchical, horizontal and lateral ties. In the growing global economy, management accounting is required to: Manage the flow of vertical and lateral information within organizations. Integrate and coordinate activities of units located in various locations (Scapens, R et al., 2007) (Ashton, D et al., 1995). Reduction in tariffs, ease in worldwide transportation and removal of other trade barriers has increased competition as more and more companies are entering the market, thus, the need for management accounting is increasing too. For example: Since business is expanding widely, outsourcing has become a great deal and countries like India and China are leading the way in this area and have a competitive edge over other firms (Seal, W et al., 2006). Impact of globalization Management accounting is shaped by various changes in the global environment, such as: Rapidly changing business climate has increased the research opportunities in the area of management accounting. Many of the countries in the world are re-structuring themselves. Countries like Taiwan, India and parts of Eastern Europe are slowly moving into large scale privatization. This has the altered the global competition scene. Shaping global organization Management Accounting plays a major role in shaping the global: Aids in stabilizing transfer of currency and the transfer of goods and knowledge between companies located in different countries. Manages the fluctuations in currency by the purchase of financial instruments like futures and options. Enables coordination and integration among the various activities of a globally dispersed organization. Helps to monitor and evaluate the performance of its subsidiaries (Ashton, D et al., 1995). Helps in building stronger political relationships between the firm and the government of the country where it has its operations. These ties can have positive impact in the form of tax breaks, subsidies etc. 3 Recent developments in Management Accounting Techniques a) Balanced Score card This technique consists of an integrated set of performance measures that are derived from and also helps the companys strategy. It develops a strategy for the company to further it objectives successfully (Seal, W et al., 2006). The characteristics of this technique: Helps the management to clearly state the vision and strategy in a tangible form. Helps in communicating the objectives and strategy to the employees and encourages them to set individual goals and align them to the organizational objectives. Develops measures to evaluate the performance. Four perspectives of a Balanced score card: Financial- concerned with profitability. Customer- concerned with customer satisfaction, retention of previous customers and acquiring new ones. Internal Business process- concerned with the internal processes that will help in attracting and retaining customers. Learning and growth- concerned with the long term growth and development of the organization. The balanced score card is used in both the manufacturing and service sectors. An example of a company in a service sector that uses this technique is the National Insurance Company. It is the property division of one of the major US insurance companies. In the year 1993 they launched the score card technique with revenue of $4 billion dollars. Unfortunately this never worked for the company and ended up making huge losses, until a management team was brought in to make repairs. They moved the company from a generalist strategy to a specialized one, thus, helping National Insurance to regain the profitable position in the economy. The balanced score card technique has its advantages and disadvantages. Advantages: Helps in providing periodic and systematic feedback. Helps in quantifying the vision and objectives of the organization. Helps to set individual goals and aligns them with the organizational objectives, thus, uplifting the morale of the workforce. It focuses on both, financial and non financial factors (Kaplan, R.S Norton, D. P,1996) (â€Å"Balanced Scorecard for Corus Group PLC†). Disadvantages Balanced score card is all about developing a strategy and if the management devises an ill-defined and unclear one, it will lead to a futile and confusing score card. Sometimes looked upon as a purely top down approach, where the strategy is created at the top and imposed upon the employees (â€Å"Balanced Scorecard: Panacea or poisoned chalice?†). The implementation of this technique can be time consuming and difficult and may not include the interests of the shareholders, suppliers and employees (â€Å"Balanced Scorecard for Corus Group PLC†) (Kaplan, R.S Norton, D. P, 1996). b) Just in time This management technique was first developed in Japan by Taiichi Ohno in the 1970s. Toyota Motors Corporation was the first one to adopt Just in Time technique as part of its production system. In this technique raw materials go into production as soon as they are received, the manufactured parts are completed just in time to go into the assembling process and they are shipped to the customers as soon as they are completed. The main features are, materials would be purchased only for the day to day requirement and there would be no goods in process at the end of the day as they are all delivered to the customers immediately (Seal, W et al., 2006). The Just in Time technique is most commonly used by the manufacturing and merchandising sectors. An example of a manufacturing firm using this technique: In the year 1992, the sales of one of the leading car manufacturers, Porsche declined to less than 15,000 and had a loss of about $133 million. The timely appointment of two Japanese experts identified the problem as wasteful inventory in the shelves. A quality control program was introduced to reduce the number of defective parts. Ever since, their earnings have jumped to about $55 million and huge sales of about 34,000. It would be appropriate to mention about a service sector using the Just in Time technique. McDonalds adopted this technique to compete with their competitor Burger King and Wendys. They had to carefully study the system and spend approximately $25,000 in each of its outlets. This was implemented to ensure that the customers would be served with the freshest food within 90 seconds of ordering and also to cut stock costs, which would ultimately lead to staff savings (Garrison and Noreen, 2003). The benefits and disadvantages of Just in Time technique are: Advantages: Reduction in warehousing and ordering cost. Can make use of the extra floor space which would otherwise be occupied by inventory, thus, avoiding any planned expansion that could result in extra expense (Kaplan, Robert S., 1987). Throughput time is reduced; as a result, the companies can give quicker responses to customers. The rates of defective units are reduced, therefore, less wastage and cost effective production. Disadvantages: If any parts are found defective, the whole production process would be held up. Companies are fully dependant on their suppliers, since they have to be able to provide defect free goods. Implementation can be slightly difficult as the workers required to operate under this system needs to be multi skilled and flexible (Garrison and Noreen, 2003). c) Activity Based Costing Towards the end of 1980, Activity Based Costing became a popular form of costing among the organizations. This provides managers with cost information to make strategic decisions. Under this system, overhead cost pools are allocated to the products and other costing objects using a measure of activity. The indirect costs are also allocated to different cost pools, based on the activity. The costs are all attached to each product on the basis of the cost drivers associated (Garrison and Noreen, 2003) (Ashton, D et al., 1995). A large number of organizations have adopted Activity Based Costing. One example of a company in the service sector, in a developing nation, that is successfully using this technique is Tata Consultancy Services; one of Indias largest consulting organization. They used this method to identify issues in their software business. With the help of Activity Based Costing, Tata Consultancy was able to find out that the quality assurance, testing and correction costs were having a negative impact on their profitability. This costing technique provided the required cost information to help the managers set appropriate priorities and monitor the detection costs (Garrison and Noreen, 2003). Activity Based Costing has its own advantages and disadvantages. Advantages: Simple to operate and can be easily understood. Focus is mainly on what causes the costs to increase. Absorption rates are closely linked to causes of overheads. Disadvantages: Implementation and maintenance is expensive. The changes may not be accepted easily by the employees, they may resist. Managers sometimes insist on including sustenance costs and idle capacity costs, this may result in overstated costs. Activity Based costing reports does not conform to the Generally Accepted Accounting Principles. This may require the companies to have two cost systems which can be an expensive affair (Garrison and Noreen, 2003). Bibliography Seal, W., Garrison, Ray H. Noreen, Eric W., 2006. Management Accounting. 2nd ed. Berkshire: McGraw Hill Education, 1:2-12, 17: 763-765, 19: 840-844. Garrison, Ray H. Noreen, Eric W., 2003. Management Accounting. 10th ed. New York: McGraw Hill/ Irwin, 1:13-17, 8:316-320, 338-339, 10:445-454. Ashton, D., Hopper T. Scapens, Robert W., 1995. Issues in Management Accounting. 2nd ed. England: Pearson Education Limited, 1:3-5, 3:46-47, 6:115-116, 14:300. Hopper T., Scapens, Robert W. Northcott, D., 2007, Issues in Management Accounting. [e-book] England: Pearson Education Limited, 4:65-69. Available at: Google e-books http://books.google.co.uk/books?id=k3La7WnBBGICprintsec=frontcoverdq=issues+in+management+accountingcd=1#v=onepageq=f=false. [Accessed 16 January 2010]. Johnson, H. T. Kaplan, R. S., 1987, Relevance lost: The Rise and Fall of Management Accounting. [e-book] USA: Harvard Business School Press, 1:4-6, 9:215. Available at: Google e-books http://books.google.co.uk/books?hl=enlr=id=yUgXuMBxAx4Coi=fndpg=PR11dq=Importance+of+Modern+Management+Accounting+Practices+in+Modern+Business+Organizationsots=eSpMcqbPoDsig=uHxwYxFfTyR-Sw5iT-dB6v1Y45U#v=onepageq=f=false. [Accessed 16 January 2010]. Atkinson, A. A et al., 1997. New Directions in Management Accounting Research. Journal of Management Accounting Research, [pdf] 9 Available at: http://miha.ef.uni-lj.si/_dokumenti3plus2/196128/Atkinsonetal.-1997-NewdirectionsinMAresearch.pdf. [Accessed 17 January 2010]. Kaplan, R. S. Norton, D. P., 1996. The Balanced Scorecard: Translating Strategy into Action. [e-book] USA: Harvard Business school Press. Available at: Google e-books http://books.google.co.uk/books?hl=enlr=id=mRHC5kHXczECoi=fndpg=PR7dq=balanced+scorecard+in+manufacturing+industryots=wv4Ut7B5Lasig=ryw-8YdLQig50o9bzJAnPXPUQto#v=onepageq=balanced%20scorecard%20in%20manufacturing%20industryf=false. [Accessed 16 January 2010]. Bizcovering, 2009. Importance of Modern Management Accounting Practices in Modern Business organizations. [online]. Available at: http://bizcovering.com/management/importance-of-modern-management-accounting-practices-in-modern-business-organizations/. [Accessed 16 January 2010]. â€Å"Balanced Scorecard for Corus Group PLC†. [online]. 123HelpMe.com. Available at: http://www.123HelpMe.com/view.asp?id=149201. [Accessed 17 January 2010]. Davies, R. W. (Dr.), 2009. Balanced Scorecard: Panacea or Poisoned Chalice? [online]. Available at: http://www.drrobertdavies.com/balancedscorecardsuccess.php. [Accessed 16 January 2010].

The Rotunda of the 1873 Vienna International Exhibition :: Architecture History

The Rotunda of the 1873 Vienna International Exhibition Austria hosted a world's fair in 1873, as it aimed to present itself as a world leader and the equal of England and France. The structure that served as the focal point and ideological locus for the Vienna Exhibition was its striking Rotunda, a feat of engineering and design, which is pictured during the fair's opening ceremonies on May 1, 1873. On that day, the streets of the Ringstrasse were wet with a cold drizzle. More than twenty thousand Viennese citizens came out to see the festivities, yet the area around the Rotunda, Leopoldstadt and Praterstern, did not seem even half full. Emperor Francis Joseph appeared at noon, signaling the beginning of the ceremonies. The program was unusually brief; it concluded in less than thirty minutes and lacked any type of formal speech. However, the one characteristic that immortalized that day was the music. The strains of the Imperial Opera's orchestra and the voices of two Viennese Glee Clubs united in performing Handel's March, the waltzes of Strauss, and the Austrian national hymn. While the music emerged as a high point of the initial celebrations, the atmosphere in Vienna during the fair seemed rather half-hearted. For the past several years, the nation had been enjoying a period of economic growth and domestic prosperity. However, just a fortnight after these opening ceremonies, the Austrian stock market underwent a severe crash, wreaking havoc on the domestic economy. This frustrated the efforts of the Austrians to convey a strong impression to the international community. Ironically, it also seemed that while other countries experienced success in selling their national products to the fair visitors, the Austrian displays lay untouched. For these reasons, the atmosphere in Vienna during the fair was not as jubilant as had been seen at other exhibitions. However, the crash occurred after the Rotunda was built, so the budget for the construction of the Rotunda strikes one as fairly impressive. In July 1871, the original amount allocated for its building was 6,000,000 florins. However, in September of 1872, an additional 6,000,000 florins was added. The website image is an 8 X 11 inch black and white engraving that appeared in the periodical Kunst und Kunstgeverbe auf der Werner Weltasstelling. One can note the presence of a small crowd, in their finest attire inside the building. It seems logical that this picture was sketched by an artist who had been present during the ceremony.

The Great Depression Essay -- Economics Economy American History

The Great Depression Many times throughout history, the United States has undergone economic depression. The most recognized period of economic depression is called the Great Depression. The Great Depression is well known because of the seriousness of the stock market crash. The results of the crash were more serious than any other crash throughout American History. The Great Depression caused a change in the nature of the American family, an increase in poverty, and President Herbert Hoover's proposal for immediate action by the government, balanced his belief in "rugged individualism" with the economic necessities. While most Americans are familiar with the Great Depression as a time of economic disaster, it also had an impact on the American Family life. There were obvious differences in the classes because of the Great Depression. The lower and the middle classes changed considerably, but the upper class lifestyle did not vary a great deal. The father's role as head of the household became more challenging because there were fewer jobs. The expectation was for fathers to work and support their families. The reality of the lower class was that few men brought home paychecks. Some fathers suffered anxiety and a feeling of worthlessness for failing to provide for their families. Many resorted to stealing food and money just to survive. Women were offered greater opportunities in the work force, however they tended to take the position of stay-at-home mothers. Men resented employed women for they felt that they were occupying jobs that could be given to unemployed men. Children in the lower class were expected to get an education so that they could improve their situation. In addition, they were needed at home to help with household chores. Unfortunately, many poor children dropped out of school because of their obligations at home. Children in the middle class were better than those in the lower class. They had the opportunity to stay in school and were treated to more luxuries. The children of the upper class families received an excellent education and were also treated to many luxuries. Along with a change in the American family life, there was also an increase in poverty.   Ã‚  Ã‚  Ã‚  Ã‚  The Great Depression was an intense time of poverty. The downfall of American ... ...s and prevent foreclosures. Hoover also wanted the reform of bankruptcy laws to help in the reconstruction of businesses. He supported a loan of $300 million to states for direct relief, expansion of public works, and cutbacks in the federal government. By proposing this act President Hoover was not giving up his belief in "rugged individualism. He was not supporting the Democrats' calls for increased welfare. Instead, he was providing better access to loans and financing so that Americans could help themselves. Although his actions did stop increased destruction from occurring, he did not get the credit he deserved.   Ã‚  Ã‚  Ã‚  Ã‚  The Great Depression had an enormous effect on American life. It effected family life by altering the status of the family members. Poverty increased as seen through the number of collapsed American businesses, closed banks, and lowered employment rates. President Hoover balanced the economic needs of the country with his personal belief in "rugged individualism." He proposed a series of acts to address these economic needs including the Reconstruction Act, The Steal gal Act, and the Federal Home Loan Bank Act.

Music Lyrics Essay

The lyrics of a song define everything about it. Sometimes, the musical score and the tunes playing in the background can dominate the lyrics. Therefore, the listeners tend to pay less attention to the lyrics. How a particular song is worded can make or mar the meaning of what it means to its target audience. Today, we have censor boards and authorities who rate movies and let the hoi polloi know what category of movies are fine for kids, families and adults to watch. This demarcation becomes very tough and cumbersome when we take the lyrics of a song into account. Songs take almost no effort to make and they just need a person’s good voice and a rhythm to be set to music. However, sound judgment is the prerogative of the person who writes the lyrics and the singer who breathes life into the song. If we could vote and get a few well-known names in the music industry who are already established to form an official council for judging the lyrics of all these songs, that would be an excellent idea. The panel must include musicians, singers and directors who are open to all kinds of music and any kind of language used, but at the same time can be trusted to exercise some degree of control when it comes to the lyrics of the songs given to them for their approval or their rejection, as the case may be. They need not necessarily be from the upper echelon of the society. They need to be rational individuals who like music and understand where they need to draw the line when it comes to the songs being heard by children, adolescents, etc. To sum it up, we must allow some degree of freedom and be a little lenient to promote creativity and talent among the masses and for the masses. Who can be the best judge should be left to the people to choose from their icons. References M. William Krasilovsky, Sidney Shemel, John M. Gross, Jonathan Feinstein (1997): This business of music: the definitive guide to the music industry

Importance of Respect

Why respect is so important in today’s society and what exactly is respect? Respect is a combination of appreciation, admiration as well as recognition of a person being worth something, or having earned a position because of their achievements. It could feel at times vague to some people, but most people understand and act with respect. In our modern world respect is sometimes confused with fear. For instance, Gangs, they kill and they fight to earn respect from others but what they actually receive is fear. Domestic abusers might also beat their significant other and demand respect and once again what they receive is fear not respect. In these situations it could become a cycle, reason being; as fear of a person builds inside of someone they lose respect for them as a human being. As regard and respect go down the need of the abuser to force respect gradually goes up, leading to more abuse than ever before. We also can confuse the broad feeling of being in love with respect. When we meet this amazing person and we set them up on a pedestal and they seem to be perfect through our foggy vision of physical reactions. We do not really see who that person is but instead our ideas of what we want to see. This can be especially challenging because it is so easy to confuse the pedestal of perfection for respect. True respect is seeing someone’s, flaws and mistakes, and still feeling appreciation of their unique talents, gifts, insights and simply appreciating the person for being who they are. It is not expecting perfection nor is it beating someone into submission. President Obama is to me a great example of a person who commands respect. Not by using his position but simply by his thoughtfulness, intelligence and presence, unlike past politicians who appear to believe people should simply respect them because of their position and not who they are. Obama is a person I respect, not only because I am a soldier but because he is just simply a respectable human being. I don’t have to like everything a person does or agree with them to respect them. On the other hand, I can really care for someone and not respect them, it can work either way for anyone. Respect, like many things, begins within yourself. Before we can truly respect others you must like and respect yourselves. If we feel we are worthless, dumb, a terrible employee, too this or too that, we will often treat ourselves badly. We will beat ourselves up in our own mind. Then when we meet another person we usually fall in to one of two categories; the â€Å"I am not worthy† as we put our significant other on a pedestal or the â€Å"there must be something wrong with this person if they like me. † At first when we are in the beginning stages of the relationship, we are on cloud nine, all is right in the world and nothing else matters. The beginning stage can last a while and when we are in it we do not think about respect, we are consumed by passion. Over time, the beginning stage fades and if you do not respect or like yourself, the questioning and insecurity start to damage the relationship. When we love and respect ourselves we treat others with respect and we receive the same amount of respect in return. When you really take a moment to think about treating other individuals with respect, it can solve so many issues. When we respect another person, we can begin to trust them to handle the truth in the long run so you should always be honest, trust their judgment in all aspects of life and you should and will demand that other people treat you with the same amount of respect in which you have treated that person or people with. You should always let other people such as, your boss or a fellow coworker know when you are running late and why you are running late, have made a mistake or think that you may have made a mistake , violated an agreement or just need time to be alone and collect your thoughts. When you are showing your respect to someone you should always listen to what they have to say and don’t blame them for your issues, or doubt their opinion on something you have asked for their opinion on. So many relationship, co-worker, and leadership challenges would be so much easier to deal with if you would just take a moment to think about the respect we have for other people and demonstrate that in our actions. This respect goes beyond the workplace, primary relationships, and acquaintances. It extends to the manner in which you’re going to be treated, depending on how you’re treating other people. Respecting time that someone has have set aside for you and giving that other person room for them to complete their tasks. If you respect every person you’re involved with, whether it be at your workplace, home, or just simply socializing at an event. That person will treat you with the same amount of respect, as you have treated them with. The same rules apply when you are at your place of work, communication, honesty and consideration are given out of respect and co-workers relationships can flow a whole lot more smoothly. In my experience when my superior in my workplace is speaking with me, and that person treats me with respect and I treat that person with respect then things work a whole lot more smoothly and everyone is happy. When any living person ignores agreements, pushes boundaries and just in general acts with disrespect towards another person, it is hard and challenging to all involved. When you withhold the truth, Manipulate, or Lie, you might as well be saying I don’t respect that person whether they are in a position of leadership or otherwise. They might think and feel that you can’t handle the truth. That person might also think you do not trust them to get their tasks accomplished and that you don’t trust that they will stand by you through the challenges in any given situation. The challenge with this is that when you don’t live up to the expectations you have promised to abide by, you could become angry and blame that other individual for not being what you might have thought they were. Looking at relationships between co-workers I have witnessed, including my own, the most successful were undeniably people who held each other with great respect. This is as true of business partnerships as well as personal relationships and even parents with their child or children. This is not to say they don’t fight or face challenges in relationships but rather these relationships have a grounded base of respect to help get through the challenges that they might encounter together. When you come from a place of respect, for instance, The United States Military, you do not give stipulations or make demands to be set into stone, you’re going to negotiate with consideration for your partner, co-workers and your own needs and feelings. To respect someone is also to respect their ideas, intelligence, individuality, goals as well as their personal preferences and who they are inside, as a person Life is wonderful but respect is the glue that can allow all different kinds of relationships to grow stronger, more trusting and more confident. Respect also allows everyone to retrieve companionship, understanding and support to make it through the challenges of life. Respect is crucial to lasting relationships, whether it be a work relationship or a personal relationship and also it is crucial to good partnerships, to good business and to build a better community and economy.