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Training and Developing Employees Multiple Choice 1. _____ provides new employees with the basic background information required to perform their jobs satisfactorily. a. Employee recruitment b. Employee selection c. Employee orientation d. Employee development e. Training (c; easy; p. 268) 2. Orientation typically includes information on _____. a. employee benefits b. personnel policies c. daily routine d. safety measures e. all of the above (e; easy; p. 268) 3. The methods used to give new or present employees the skills they need to perform their jobs are called _____. a. orientation b. training c. development d. ppraisal e. management (b; easy; p. 270) 4. Employers use a(n) _____ to ensure that employees are working toward organizational goals. a. performance management process b. employee orientation program c. management by objectives program d. rewards program e. just-in-time system (a; moderate; p. 270)5. Which of the following has the highest influence on organizational effec tiveness? a. appraisal b. feedback c. training d. goal-setting e. technology (d; moderate; p. 270) 6. The first step in a training program is to _____. a. assess the program’s successes or failures b. present the program to a small test audience . design the program content d. conduct a needs analysis e. train the targeted group of employees (d; moderate; p. 270) 7. What is the second step in the training process? a. assess the program’s successes or failures b. present the program to a small test audience c. design the program content d. conduct a needs analysis e. train the targeted group of employees (c; moderate; p. 270) 8. The third step in the training process is to _____. a. assess the program’s successes or failures b. present the program to a small test audience c. design the program content d. conduct a needs analysis e. rain the targeted group of employees (b; moderate; p. 270) 9. The fourth step in the training process is to _____. a. assess the prog ram’s successes or failures b. present the program to a small test audience c. design the program content d. conduct a needs analysis e. train the targeted group of employees (e; moderate; p. 270) 10. What is the final step in the training process? a. assess the program’s successes or failures b. present the program to a small test audience c. design the program content d. conduct a needs analysis e. train the targeted group of employees (a; moderate; p. 270) 11.James is currently identifying the specific job performance skills needed, analyzing the skills of prospective trainees, and developing knowledge and performance objectives based on the deficiencies he finds. James is working on the _____ step in the training and development process. a. first b. second c. third d. fourth e. fifth (a; moderate; p. 270) 12. Which of the following is not a consideration when designing a training program that motivates the trainees? a. provide the opportunity to apply the material b. provide prompt feedback c. utilize a half or three-fourths day schedule d. pay the trainees for the time spent in training . allow trainees to set their own pace (d; moderate; p. 271) 13. Which of the following is recommended for training sessions to maximize learning? a. a full day b. a half-day c. one hour d. three hours e. two hours (b; moderate; p. 272) 14. If an employer fails to train an employee adequately and an employee subsequently does harm to a third party, the court could find the employer liable for ____. a. negligent hiring b. discrimination c. negligent trainingd. occupational fraud e. adverse action (c; moderate; p. 272) 15. Which of the following steps will not help employers protect themselves against charges of negligent training? . confirm employee claims of skill and experience b. provide extensive training c. evaluate the degree to which training lowers risks associated with job d. pay employees for time spent in training e. all of the above will help emplo yers protect themselves (d; difficult; p. 272) 16. Under which situation below, should an employer pay an employee for time spent in training? a. the training program is voluntary b. the training program is directly related to the trainee’s job c. the trainee does not perform any productive work during the program d. he training program is conducted outside working hours e. the training provides no immediate benefit to the employer (b; difficult; p. 273) 17. _____ is a detailed study of the job to determine what specific skills the job requires. a. Needs analysis b. Task analysis c. Performance analysis d. Training strategy e. Development planning (b; easy; p. 273) 18. Employers can supplement the job description and specification with a _____ that consolidates information regarding required tasks and skills in a format that is helpful for determining training requirements. a. erformance record form b. training assessment form c. task analysis record form d. skill sheet e. wo rk function analysis (c; moderate; p. 273) 19. A task analysis record form contains all of the following information except a. task list b. required skill set c. quality of performanced. employee name e. performance conditions (d; moderate; p. 273) 20. Employers can identify training needs for new employees by _____. a. reviewing job descriptions b. reviewing performance standards c. performing the job d. questioning current job holders e. all of the above (e; easy; p. 73) 21. The process of verifying that there is a performance deficiency and determining if such deficiency should be corrected through training or through some other means is called _____. a. needs analysis b. task analysis c. performance analysis d. training strategy e. development planning (c; moderate; p. 273) 22. The first step in a performance analysis is to _____. a. compare the person’s performance to ideal performance b. evaluate productivity per employee c. assess number of employee-related customer co mplaints d. evaluate supervisor performance reviews e. onduct tests of job knowledge (a; moderate; p. 273) 23. Sources of performance deficiencies in an employee may develop from a lack of _____. a. training b. supplies c. support systems d. rewards e. all of the above (e; moderate; p. 273) 24. _____ means having a person learn a job by actually doing it. a. Practice b. On-the-job training c. Socialization d. Social learning e. Modeling (b; easy; p. 275) 25. Which of the following training methods is the most popular? a. on-the-job training b. apprenticeship training c. informal learning d. job instruction training e. lectures (a; moderate; p. 275) 26.On-the-job training can be accomplished through the use of all of the following techniques except a. coaching b. programmed learning c. understudy d. job rotation e. special assignments (b; moderate; p. 275) 27. Rebekah was hired soon after graduation and assigned to complete a management trainee program. She will move to various jobs each month for a nine-month period of time. Her employer is utilizing the _____ form of training. a. job rotation b. understudy c. coaching d. special assignments e. informal learning (a; moderate; p. 275) 28. Jack hopes to be promoted to head of his department next year.In the meantime, he has been assigned to spend a year as assistant to the current department head. This is an example of the _____ form of training. a. job rotation b. job instruction c. coaching d. special assignments e. informal learning (c; moderate; p. 275) 29. Which of the following guidelines is intended to â€Å"Prepare the Learner† for success using on-the-job training? a. explain performance quality requirements b. go through the job at the normal work pace c. designate to whom the learner should go for help d. familiarize the worker with equipment, materials, and tools e. compliment good work (d; moderate; p. 276) 0. Which of the following guidelines is intended to â€Å"Present the Operation† when taking the steps for success using on-the-job training? a. put the learner at ease b. have the learner explain the steps as the trainer goes through the job at a slow pace c. explain the whole job d. create interest in the job e. compliment good work (b; moderate; p. 276) 31. The â€Å"Do a Tryout† step for success when using on-the-job training entails all of the following except _____. a. finding out what the learner already knows about this job b. having the learner go through the job several times while explaining each step c. unning the job at the normal pace d. having the learner do the job while gradually building up skill and speed e. correcting mistakes as the learner goes through the job (a; moderate; p. 276) 32. Which of the following is not part of the â€Å"Follow Up† step in ensuring success from on-the-job training? a. decrease supervision b. correct faulty work patterns c. explain quantity and quality requirements d. designate to whom the learner should go for help e. compliment good work (c; moderate; p. 276) 33. The first step to ensuring success for on-the-job training programs is to _____. a. present the operation b. ollow up c. do a tryout d. prepare the learner e. evaluate the program (d; easy; p. 276) 34. When low expectations on the trainer’s part translate into poor trainee performance, this is called the _____. a. golem effect b. expectations fallacy c. what you ask for is what you get effect d. expectancy risk e. trainer bias (a; moderate; p. 275) 35. A structured process by which people become skilled workers through a combination of classroom instruction and on-the-job training is called _____. a. job instruction training b. understudy training c. programmed learning d. apprenticeship training e. coaching (d; easy; p. 276) 6. Which form of on-the-job training usually involves having a learner study under the tutelage of a master craftsperson? a. job instruction training b. understudy training c. programm ed learning d. apprenticeship training e. coaching (d; easy; p. 276) 37. All of the following occupations except _____ use apprenticeship training to prepare trainees. a. cook b. electrician c. millwright d. operating engineer e. teacher (e; moderate; p. 276) 38. When jobs consist of a logical sequence of steps and are best taught step-by-step, the appropriate training method to use is _____. a. job instruction training b. informal learning . job rotation d. programmed learning e. apprenticeship training (a; moderate; p. 277) 39. The first step in using a job instruction training program is to _____. a. prepare the worker b. list all necessary steps in the job c. order the steps in the job d. list key points or guidelines for each step e. present the operation (b; moderate; p. 277) 40. A disadvantage of lecturing as a method of training is that it is _____. a. fast b. appropriate for large groups c. allow questions from the audience d. boring e. less expensive than written materials (d; easy; p. 278) 41. _____ is a step-by-step self-learning method. a.Job instruction training b. Programmed learning c. Apprenticeship training d. Lecturing e. Job rotation (b; easy; p. 279) 42. Which of the following is not an advantage of programmed learning? a. reduction in training time b. facilitation of learning c. reduced feeling of risk on the part of the learner d. learning similar to that with textbook e. immediate feedback provided (d; moderate; p. 279) 43. Functional illiteracy is defined as _____. a. reading below 9th grade level b. the inability to handle basic reading, writing, and arithmetic c. the inability to understand standard industry terminology d. roficiency in math and reading skills at the 8th grade level and above e. all of the above (b; moderate; p. 279) 44. Employers are responding to the problem of functional illiteracy by _____. a. testing the basic skills of job candidates b. instituting literacy programs at work c. conducting literacy audits d. hold ing formal classes on math and reading e. all of the above (e; easy; p. 279) 45. Because illiterate employees will usually try to hide their problem, supervisors can try to identify illiteracy problems by looking for employees who _____. a. do not follow written instructions b. take forms home to complete . are multilingual d. both a and b e. all of the above (d; moderate; p. 279) 46. Which of the following goals is the focus of diversity training? a. to create cross-cultural sensitivity b. to foster harmonious working relationships c. to improve interpersonal skills d. to socialize employees into the corporate culture e. all of the above (e; moderate; p. 280) 47. An advantage of conventional lecturing over the use of audiovisual-based training is that _____. a. audiovisuals are more boring b. audiovisuals are more expensive c. audiovisuals allow for instant replay and stop-action d. udiovisuals can show events that are not easily demonstrated in live lectures e. audiovisuals can be easily sent to all locations (b; moderate; p. 280) 48. Another term for vestibule training is _____. a. apprenticeship training b. computer-based training c. cubicle training d. simulated training e. job instruction training (d; moderate; p. 281) 49. _____ is a method in which trainees learn on actual or simulated equipment but are trained away from the job. a. Vestibule training b. Apprenticeship training c. Retreat training d. Cubicle training e. Job instruction training (a; moderate; p. 281) 50.Pilots train on flight simulators for safety, learning efficiency, and cost savings. This is an example of _____. a. apprenticeship training b. on-the-job training c. simulated training d. coaching e. programmed learning (c; easy; p. 281) 51. _____ are computer-based training systems that learn what the trainee did right and wrong and then adjusts the instructional sequence to the trainee’s unique needs. a. Programmed learning b. Multi-media training c. DVD training programs d. Int elligent tutoring systems e. Programmed instruction (d; moderate; p. 281) 52. All of the following are advanced types of computer-based training except _____. . interactive gaming systems b. intelligent tutoring systems c. interactive multimedia training d. virtual reality training e. all of the above are advanced types of computer-based training systems (a; moderate; p. 281) 53. A(n) _____ is a set of instruction, diagrams, or similar methods available at the job site to guide the worker. a. instruction sheet b. job aid c. task analysis record form d. skill sheet e. work function analysis (b; easy; p. 282) 54. United Airlines utilizes a checklist of things that pilots should do prior to take-off and landing. This checklist is an example of a(n) _____. a. job aid b. nstruction sheet c. task analysis form d. work function analysis e. skill sheet (a; moderate; p. 282) 55. Travel agents at Apollo Travel Services follow a computer program that displays question prompts and dialogue boxe s with travel policies as the agent enters information about the consumer’s travel plans. This is an example of a(n) _____. a. job aid b. electronic performance support system c. intelligent tutoring system d. computer-managed instruction e. computer-based training (b; moderate; p. 282) 56. With _____, a trainer in a central location teaches groups of employees at remote locations via television hookups. . lecturing b. audiovisual-based instruction c. teletraining d. teleteaching e. distance learning (c; easy; p. 283) 57. Any attempt to improve managerial performance by imparting knowledge, changing attitudes, or increasing skills is called _____. a. diversity training b. on-the-job training c. performance improvement programs d. management development e. coaching (d; easy; p. 285) 58. The _____ process consists of 1) assessing the company’s strategic needs, 2) appraising the current performance of managers, and 3) developing the managers. a. management development b. management skills inventory c. succession planning . action planning e. performance support (a; moderate; p. 285) 59. The _____ process consists of 1) anticipating management needs, 2) reviewing the firm’s management skills inventory, and 3) creating replacement charts. a. management development b. management skills inventory c. succession planning d. action planning e. performance support (c; moderate; p. 285) 60. Which on-the-job training method is used for managerial positions? a. job rotation b. coaching c. action learning d. outside seminars e. all of the above (e; easy; p. 286) 61. In a(n) _____, carefully selected teams tackle real world business rograms that extend beyond their usual areas of expertise and receive coaching and feedback on their work. a. management development program b. action learning program c. role playing program d. job instruction program e. understudy program (b; moderate; p. 286) 62. The transparent, but often impermeable barrier that women fac e when trying to move to top management is called the _____. a. glass ceiling b. glass wall c. invisible corner office d. iron wall e. Mount Everest (a; easy; p. 287) 63. _____ is a special approach to organizational change in which the employees formulate the change that’s required and implement it. a.Managerial development b. Action research c. Succession planning d. Organizational development e. Participative management (d; moderate; p. 290) 64. Which of the following is not an application of organizational development? a. human process b. technostructural c. human resource management d. strategic e. interventions (e; moderate; p. 290) 65. The basic aim of _____ is to increase the participant’s insight into his or her own behavior and the behavior of others by encouraging an open expression of feelings in a trainer-guided group. a. sensitivity training b. action research c. group therapy d. diversity training e. coaching a; moderate; p. 295) 66. Which of the followi ng organizational development techniques focuses on technostructural applications? a. t-groups b. process consultation c. quality circles d. team building e. goal setting (c; moderate; p. 295) 67. Which organizational development application involves examples like goal setting, performance appraisal, and employee wellness? a. human process b. strategic c. technostructural d. human resource management e. process consultation (d; easy; p. 295) 68. Which of the following is not measured to evaluate a training program? a. organizational productivity b. participants’ reactions to the program . what trainees learned from the program d. changes in on-the-job behavior e. training objectives achieved (a; moderate; p. 299) 69. In a _____, measures are taken before and after the training program so they can be compared to assess the effectiveness of the program. a. Soloman four-factor design b. time series design c. controlled experiment d. post-test only design e. factorial design (b; moderate; p. 299) 70. When _____ are measured to assess the effectiveness of a training program, variables such as liking of the program, satisfaction with the program, and attitude toward the program are assessed. a. earning outcomes b. behavioral outcomes c. results d. reactions e. productivity levels (d; moderate; p. 299) True/ False 71. Employee orientation programs range from brief, informal introductions to lengthy, formal courses. (T; easy; p. 268) 72. Orientation refers to the methods used to give new or present employees the skills they need to perform their jobs. (F; easy; p. 268) 73. Most employers do not develop their own training materials. (T; easy; p. 271) 74. Training sessions should be half-day or three-fourths day in length rather than a full day, because the learning curve goes down late in the day. T; easy; p. 272) 75. Employers face the same consequences for discriminating against protected individuals when selecting candidates for training programs as they woul d in selecting candidates for jobs. (T; moderate; p. 272) 76. Employers must always pay employees for attending training programs. (F; moderate; p. 273) 77. The main task in analyzing current employees’ training needs is to determine what the job entails, break the job down into subtasks, and then teach each subtask to the employee. (F; moderate; p. 273) 78.Performance analysis is a detailed study of a job to determine what specific skills the job requires. (F; easy; p. 273) 79. The golem effect refers to the occurrence of poor trainee performance caused by low expectations for success by the trainer. (T; moderate; p. 275) 80. A disadvantage of on-the-job training is its expense. (F; easy; p. 275) 81. The American Society for Training and Development estimates that only about 20% of what employees learn on the job is learned through informal means while the rest is learned through formal training programs. F; moderate; p. 277) 82. Job instruction training is a step-by-step se lf-learning method which uses a textbook, computer, or the Internet. (F; moderate; p. 277) 83. Some estimate that 50% of the U. S. population reads below the eighth-grade level with about 90 million adults considered functionally illiterate. (T; moderate; p 279) 84. Literacy training is sometimes a part of a diversity training program. (T; moderate; p. 279) 85. Computer-managed instruction (CMI) is able to provide some of the primary characteristics of a human tutor. (F; difficult; p. 281) 86.Intelligent computer-assisted instruction (ICAI) is more advanced than intelligent tutoring systems (ITS) for providing tutoring. (F; difficult; p. 281) 87. Succession planning is a type of management development program. (T; easy; p. 286) 88. Lewin’s change process consists of unfreezing, moving, and refreezing. (T; easy; p. 292) 89. Management development is a special approach to organizational change in which the employees themselves formulate the change that is required and implement it. (F; moderate; p. 285) 90. Organizational development usually involves action research. T; moderate; p. 294) 91. Sensitivity training seeks to increase participants’ insight into their own behavior and the behavior of others by encouraging an open expression of feelings in a trainer guided t-group. (T; moderate; p. 295) 92. Survey research is a convenient way to unfreeze a company’s management and employees by providing comparative, graphic illustration of the fact that the organization does have problems to solve. (T; easy; p. 295) 93. OD applications in human resource management involve changing firm structure, methods, and job design to improve efficiency and roductivity. (F; moderate; p. 295) 94. Survey research is a technostructural OD technique. (F; moderate; p. 295) 95. Human resource management OD applications use action research to enable employees to analyze and change their firm’s personnel practices such as performance appraisal and reward system s. (T; easy; p. 295) 96. Integrated strategic management is an OD method of developing and implementing a strategic change plan. (T; easy; p. 295) 97. A survey of employee attitudes towards the training program is the most frequently used assessment method. (F; moderate; p. 96) 98. When designing a training evaluation study, one can use a time series design or a controlled experiment. (T; moderate; p. 299) 99. When a training program is evaluated by measuring the outcomes of a group who receives the training and another group that receives no training, it is called a time series design. (F; moderate; p. 299) 100. The four categories of training outcomes are reactions, learning, behavior, and results. (T; easy; p. 299) Essay/ Short Answer 101. What four things should a successful orientation program accomplish? (moderate; p. 268)Answer: New employees should feel welcome and at ease. New employees should understand the organization in a broad sense including its past, present, culture , and vision for the future. They should be clear about what is expected in terms of work and behavior. They should have begun the socialization process into the firm’s way of doing things. 102. Training is not useful if the trainee lacks the motivation to benefit from it. The more meaningful the material, the more motivated an employee should be to learn. How can a manager make training material more meaningful for employees? easy; p. 271) Answer: There are five suggestions for making training material more meaningful for employees. First, an overall picture of the training material that will be presented should be provided at the start of training. Second, familiar examples should be used. Third, the information should be logically organized and presented. Fourth, the vocabulary used during training should be familiar to the trainees. Fifth, many visual aids should be used. 103. There are several sources of information an employer can use to identify a current employee†™s training needs.List five of these sources of information. (moderate; p. 273) Answer: The possible sources of information include performance reviews (supervisor, peer, self, and 360 degree); job-related performance data such as productivity, absenteeism and tardiness, accidents, short-term sickness, grievances, waste, late deliveries, product quality, downtime, repairs equipment utilization, and customer complaints; observation by supervisors or other specialists; interviews with the employee or the supervisor; skill tests; attitude surveys; employee task diaries; and assessment center results. 104.Trainers often try to solve employee performance deficiencies with training, but some deficiencies can’t be overcome with training. What other causes might exist for performance deficiency from an employee? (easy; p. 274) Answer: Training is appropriate if the problem is caused by the employee failing to understand how to do, what to do, or what the standards for performance a re. However, if employees are not provided with the proper resources for doing a job well then training cannot solve this problem. Likewise, if employees have the necessary knowledge and resources, then the may not be motivated to improve performance. 05. There are several types of on-the-job training. Identify and describe three types. Which one is used most often? Why? (moderate; p. 275) Answer: The types of on-the-job training include the coaching or understudy method, the job rotation method, and the special assignments method. Using the understudy method, an experienced worker or the trainee’s supervisor trains the employee. At lower levels, the trainee might observe the supervisor, but it is also used at higher levels. Job rotation means that an employee moves from job to job at planned intervals. This is common in management training programs.Special assignments give employees firsthand experience in working on actual problems. The coaching or understudy method is used most often. It is the simplest to execute and still offers the advantages of OTJ training. 106. What advantages are associated with on-the-job training? (moderate; p. 275 Answer: OJT is relatively inexpensive. Trainees learn while producing and there is no need for expensive training facilities like classrooms or programmed learning devices. OJT also facilitates learning because trainees learn by doing and get prompt feedback on their performance. 107.On-the-job training can be enhanced if trainers know the four-step job instruction technique. What are the four steps in job instruction? Explain what happens in each step. (moderate; p. 276) Answer: The four steps in job instruction are to 1) prepare the learner, 2) present the operation, 3) do a tryout, and 4) follow up. In the first step, the trainer should try to put the learner at ease and relieve tension. The trainer should explain why the trainee is being taught. The trainer should create interest in the training by encouraging questions and finding out what the learner already knows.The job should be explained to the trainee along with making sure the trainee is familiar with the equipment, materials, tools, and terminology of the trade. In the second step, the trainer should explain the quantity and quality requirements of the job. The job should be gone through at a normal pace and then at a slower pace several times while explaining each step. After the steps have been covered, the learner should explain the steps to the trainer while the trainer goes through the job at a slow pace. In the third step, the learner should go through the job several times slowly while explaining each step.Mistakes should be corrected. Then the learner should do the job at a normal pace. This should continue while the learner builds up skill and speed. Once the learner has demonstrated ability to do the job, the work should begin, but the trainer should stay close by. In the final step, the trainer should designate a cont act person the learner can reach for help. Supervision should be gradually decreased but work should still be checked periodically for quality and quantity standards. Any faulty work patterns should be corrected.Finally good work should be complimented and the worker encouraged until able to performance standards. 108. Describe the programmed learning training method and explain the three parts of this form of instruction. (moderate; p. 279) Answer: Programmed learning is a step-by-step self-learning method using a medium such as a textbook, computer, or the Internet. The three parts of the method include presenting questions, facts, and problems to the learner, allowing the person to respond, and then providing feedback on the accuracy of answers. 109. What is the goal of succession planning?What steps are involved in the process? (moderate; p. 286) Answer: Succession planning refers to the process through which a company plans for and fills senior-level openings. The typical succe ssion planning process involves several steps. First, anticipate management needs based on factors like planned expansion. Next, review the firm’s management skills inventory to assess current talent. Then, create replacement charts that summarize potential candidates and each person’s development needs. 110. Changing employee attitudes, skills, and behaviors can be difficult.Explain how Lewin’s Change Process proposes how change should be implemented. (moderate; p. 292) Answer: To Lewin, all behavior in organizations is a product of two kinds of forces – those striving to maintain the status quo and those pushing for change. Implementing change means either weakening the status quo forces or building up the forces for change. Lewin’s change process consists of three steps: 1) unfreezing the forces that seek to maintain the status quo, 2) moving to develop new behaviors and attitudes, and 3) refreezing the organization into its new system to preven t it from reverting to its old ways.

Auerbach Enterprises Manufacturers Essay

In today’s very competitive business environment, it is imperative that organizations choose the most appropriate and effective overhead rate, particularly, because it guides management in its tasks of product pricing, job costing, and budgeting. Businesses can use the single company-wide method or can opt for the departmental method. Auerbach Enterprises manufactures air conditioners for many makes of both automobiles and trucks. The two main products are MaxiFlow and Alaska. Currently, the company uses a company-wide predetermined overhead (OH) rate but is considering using departmental OH rates in the upcoming year. Company-wide OH rates allocate expenses across the entire enterprise. This rate is figured by dividing the total cost of overhead by cost drivers common throughout each department. According to Schneider (2012), â€Å"Department OH rates are calculated for each separate department by dividing the total department overhead budgeted by the budgeted amount of comm on cost drivers within the department† (p. 3.3). Moreover, Auerbach Enterprises is trying to make a determination as to whether it would be more appropriate to use the company-wide predetermined overhead rates, or whether it would be more appropriate to switch to using departmental overhead rates. As such, this paper will be making calculations to determine the most appropriate overhead costing rate method; according to Brunton (1998): The easiest method is to apply the plant-wide, or blanket rate. Parts are valued at a proportionate share of indirect costs according to some predetermined base. One disadvantage of this method rises when production processes differ significantly for different parts.  Parts processed in departments that have low overhead expenses are valued and priced proportionately the same as parts produced in departments with high overhead expenses. A second disadvantage is that all parts do not necessarily carry a portion of indirect cost as part of their value because one base is used in the allocation process (p. 22). Further, a determination should be made concerning whether one product is affected more than the other by using departmental rates rather than a company-wide rate. Computation of departmental OH rates using machine hours as the cost driver. Department OH Costs / Machine Hours = Department OH Rate Radiator parts fabrication $80,000 /10,000 = 800% Radiator assembly, weld, and test 100,000 /20,000 = 500% Compressor parts fabrication 120,000 /5,000 = 2400% Compressor assembly and test 180,000 /45,000 = 400% Total 480,000 80,000 4100% Computation of company-wide overhead rate using machine hours as the cost driver. Company-wide OH cost = 480,000 Total machine hours =80,000 Company-wide OH rate 480,000/80,000 = 6.00 AUERBACH ENTERPRISES 4 Computation of the overhead costs per batch of MaxiFlow and Alaska assuming: (a) The company-wide rate (b) The departmental rates. Maxiflow 6.00 x 116 = 696Alaska 6 x 164 = 984 a) MaxiFlow 696/20 = 34.8Alaska 984/20 = 49.2 b) MaxiFlow 1246/20 = 62.3Alaska 954/20 = 47.7 Departmen MaxiFlow hours Department OH rate Department cost Radiator parts fabrication 28 x 8.00 = $ 224.00 Radiator assembly weld and test 30 x 5.00 = 150.00 Compressor parts fabrication 32 x 24.00 = 768.00 Compressor assembly and test 26 x 4.00 = 104.00 Total 116 41.00 1,246.00 Department Alaska hours Department OH rate Department cost Radiator parts fabrication 16 x 8.00 = $ 128.00 Radiator assembly weld and test 74 x 5.00 = 370.00 Compressor parts fabrication 8 x 24.00 = 192.00 Compressor assembly and test 6 x 4.00 = 264.00 Total 164 41.00 954.00 Computation of the OH costs per unit of MaxiFlow and Alaska assuming: (a) The company-wide rate & b) departmental rate. MaxiFlow Departmental Rate Company-wide Rate Direct materials $ 135.00 $ 135.00 Direct labor $ 75.00 $ 75.00 Overhead 62.30 34.80 Total unit costs 272.30 244.80 Alaska Departmental Rate Company-wide rate Direct materials $ 110.00 $ 110.00 Direct labor 95.00 95.00 Overhead 47.70 49.20 Total unit costs 252.70 254.20 Is one product affected more than the other by use of departmental rates rather than a company-wide rate? Why or why not? Indeed, the ability to remain competitive lies in how well a company implements cost-cutting solutions within its organization. Accordingly, based on the total unit cost, MaxiFlow appears to be affected more than Alaska by using the departmental rate. Using a company-wide OH rate is better suited for an enterprise that manufactures a single product. Since Auerbach has multiple departments and manufacturing sections, a more accurate overhead rate can be calculated using the departmental OH rate method. Additionally, it is very interesting, and no less compelling that company such as this uses machine hours instead of direct labor as the cost driver to assign overhead cost; this, in and of itself strongly suggest that it is a company which the majority of its manufacturing is done by machine and not by physical labor. This is expressed by Novin (1992) in the following excerpt; he states: Direct labor no longer may be the most effective base for applying factory overhead costs to various jobs and products. With today’s highly automated systems, labor-related costs constitute only a small portion of total manufacturing costs, and overhead costs now correlate more with factors such as machine hours and material quantities. Accordingly, many companies are beginning to identity application bases that better reflect the causes of overhead costs in their unique manufacturing environments (p. 40). Indeed, regardless of whether a company opts to use the company-wide overhead rate, or the departmental overhead rates, the effectiveness of those various systems, to a large extent, depends on the type of organization that utilizes them. This is expressed by Boer & Jeter (1993), wherein they state, â€Å"†¦manufacturing cost structures have been changing slowly over time, but sufficient variation across industries exists in the extent and nature of the changes to suggest that no single approach to structuring cost accounting systems is likely to be optimal for all industrial organizations or sectors† (pp. 5, 61). In  conclusion, Auerbach compiled planning information in an attempt to determine if it would be beneficial to change from a company-wide predetermined overhead rate to a departmental overhead rate. This is important because choosing the most appropriate rate helps management in the budgeting, job costing, and product pricing process. Essentially, it all amounts to the bottom line of a company choosing the method that provides the most accurate results for its business success. References Boer, G., & Jeter, D. (1993). What’s new about modern manufacturing? empirical evidence on manufacturing cost changes. Journal of Management Accounting Research, 5, 61. Retrieved from http://search.proquest.com/docview/210171196?accountid=32521 Brunton, N. M. (1988). Evaluation of overhead allocations. Management Accounting, 70(1), 22. Retrieved from http://search.proquest.com/docview/229737200?accountid=32521 Novin, A. M. (1992). Applying overhead: How to find the right bases and rates. Management Accounting, 73(9), 40. Retrieved from http://search.proquest.com/docview/229742735?accountid=32521 Schneider, A. (2012). Managerial Accounting: Decision Making for the Service and Manufacturing Sectors. Bridgepoint Education: San Diego, CA.

Engines of economic growth Essay

Economic growth refers to an increase in the amount of goods and services that an economy can produce over a specified period of time. Percentage increase in real domestic product is conventionally used to measure economic growth. In order to net out inflation effects on prices of goods and services, growth is measured in inflation adjusted terms or simply real terms. Typically, economic growth means an increase in potential output, a situation where there is full employment due to growth in observed output or aggregate demand (Kennedy, 1990, 34). Engines of economic growth refer to variables or elements that determine the level of economic growth, either propelling it forward or backwards. Normally, such variables are geared at improving the status of economy but not slaging it. However, because of the challenging economic conditions all over the world, many economies are observed to experience depressions and booms respectively to the conditions of the economy. The economy therefore does not assume a straight line but a curve with minima and maxima and sometimes flat shapes. Therefore, engines of economic growth manipulate the path of the economy, as they are also manipulated by the market state (Collins, 2000, 20). One of the engines of economic growth is the level of investments. For capital goods to be accumulated and facilitate the production of greater volume of consumer goods in time to come, certain percentage of consumer goods should be given up in the current time. Accumulations for the future period can only be achieved through sacrifices of the present time. Increase in the quantity of capital goods is called investments. In the economy, many goods and assets undergo depreciation day in day out. Depreciation may be due to use or as age of the assets increase. Investments are made to cancel out such depreciations and other unanticipated costs that may come up in the process of economic operations. Depreciation is occasionally defined as the monetary value by which machineries and equipments become obsolete or wear out during the year. For stability of the economy, the level of investments should be kept greater than the level of depreciation (Scott, 1991, 45). The greater the investments above depreciation, the higher the potential output of the economy in future. Investments are not only made to bring efficiency and increase production in future, but also to serve as a security tool for the economy. This is because today’s economic arena is filled with many risks and uncertainties, which if not well taken care of can devastate an economy. Market area is characterized by innovations in all fields of production including the nature and types of commodities, the level of technology, international standards and requirements and change in customers’ tastes and preferences. As a result, any economy which does not respond to these dynamics can easily be overhauled. However, for economies with sound investments, any challenge that comes by the way can easily be countered. Resources used from investment must therefore come from postponement of today’s decision to consume to the future as illustrated below (Moore, 1998, 43). Consumption Investments 0 C B The diagram describes that economies with high rates of consumption in the current period, will have little investments for the future. This is shown by PPF CC and. An economy that restricts consumption today will have an expanded ability to produce in the future and therefore will be able to move to a higher consumption point (A), operating at PPF BB. This means that investments are determined by the rate of savings of an economy (Rostow, 1960, 10). The analysis depicts that savings should be high for growth in gross domestic product to be achieved. Prosperous economies have ever subjected their citizens to compulsory savings through the government, because without savings, investments can not be realized. The government can do this through increased and enforced taxation (Scheers, 1999, 30). Currently, the mostly pronounced engines for economic growth are innovation and entrepreneurship. The notion that these two aspects can spur economic growth is based on several research works from both developed and developing economies around the world. National priorities have of late encompassed entrepreneurship, innovation and knowledge at firm, regional, national and international levels. Attention towards these variables has been driven by the complexity of the change process and the multilevel and multivariable nature of the world economic competition. In the theory of entrepreneurship, entrepreneurs are seen as economic agents who may either operate within or outside firms but pay attention to economic happenings at all levels. These agents consistently seek for information from different economic settings, apply the spillovers of that knowledge and ultimately create innovative results through creation of new firms and enterprises. Entrepreneurial capital is determined by the degree of the presence of economic systems and entrepreneurial activities. Entrepreneurial capital serves as an important component for economic growth to be actualized. Apart from human capital, financial capital and knowledge capital, entrepreneurial capital has been proved to play greater role compared to knowledge capital (Mclindon, 1996, 51). Innovation refers to the process of creative thinking after which new techniques, products, formulations, markets, designs and ideas are brought forth into an economy. It is this process that takes place before entrepreneurship, because it is carried out by entrepreneurs. Innovators act as watch dogs for the economy. An economy undergoes consecutive reformations because it is influenced by national, regional and interregional factors. It is therefore advisable for any economy to make close observations of what new is coming up in the economy. For economic growth to be sound, ignorance of the outside reforms lags the economy behind. Entrepreneurs enable the economy to realize and respond to new products in the market. Goods and services are undergoing improvements in the way they are packaged, manufactured, blended, distributed and labeled. This slow response to the above aspects may render an economy of a country uncompetitive. Innovation still can call up the economy in times of technological progression in the production channel (North, 1996, 21). Currently, the world is talking about developed economies and developing economies, of which the big difference is the level of response to technology of the concerned economies. Production of commodities has to be as efficient and effective as possible to minimize costs and time. The western world is using high technologies in production and trading activities that have not yet been realized by the rest of the world, or even if the third world has recognized them, they may not have the capability to implement them. As a result, their economies are propelled forward to extremes that the rest of the world runs after with a lot of limitations. Therefore, the ability to realize arising opportunities and utilize them immediately and efficiently has propelled these economies to far ends. It is true saying that economies without entrepreneurs, innovators and discoverers are being exploited by such individuals from developed world. After considering this kind of analysis, it will be significant to state that economic growth is directly related to the level of innovation and entrepreneurship in a nation (Osterfeld, 1992, 14).

Celebrity Privacy

How do you feel about celebrities and their privacy? Can you imagine being watched by reporters everyday of your life? Once celebrities reach a certain level of fame, their private lives become the topic of discussion among their fans and foes. Privacy is not guaranteed among famous people due to them constantly being stalked by the paparazzi and their fans. I feel reporters and the paparazzi should respect celebrities right to privacy because at the end of the day they are normal people who are just known by the world that come with the fame and fortune. Celebrities are always being watched because of their fame and fortune. Everything they do from what they eat, what they wear, even their exercise routine is criticized by reporters and foes. According to the Huffington Post, their are two types of reporters. There are red carpet event reporters who are invited to the event and allowed to photograph the celebrities. Then you have the paparazzi, which are the reporters who stalk celebrities and photograph them without their consent. Britney Spears is a good example of why reporters need to back off of celebrities. Back in 2009, she attacked a reporter’s car with a umbrella. At the time of the incident, Britney was in the middle of going to rehab to get her life together. This reporter was very lucky because Britney could have hit him with umbrella instead of his car. Sometimes reporters go too far, when in contact with celebrities. A more recent incident is with Kanye West. Kanye West attacked the same reporter who was in a similar accident with Britney Spears. West was walking through the airport minding his own business, until these one reporter constantly asks him questions. There is a video of the incident, where you can hear the reporter asking Kanye questions. He didn’t respond to the reporter tactics until the end when he pushed he that the reporter was just trying to get a law suit then he pushed the camera and the fight began. As a writer, I can understand what reporters go through when they want to deliver a great story or article. Some reporters take it to the extremes in order to catch celebrities in compromising positions. For example, New York Daily News reporters have captured celebrities at their worst moments. Fans and viewers want to see their idols and favorite people looking good and doing normal things. Reporters have been known to go to some major extremes to capture photographs. Christina Aguilera was photographed doing a singing engagement while her menstrual cycle was on. She is pictured with blood running down her leg. Even when celebrities think the cameras are not on them, they are. Amanda Bynes was seen to be taking drugs while sitting in her car. Can you imagine how much criticism and disrespect she may have endured from people seeing that photo? Reporters catch celebrities some of the simplest things such as getting a wedgie out, picking their nose or even a wardrobe malfunction. Adam Sandler was captured getting boogers out of his nose while Zac Efron was photographed with his hand down his pants. In my opinion, reporters make a big deal about the smallest things when a celebrity does it due to their status and fame. There are very few magazines out there that actually show and embrace celebrities doing normal things without criticizing them. Glamour Magazine has captured celebrities buying groceries, shopping and having lunch,, normal activities. Celebrities have families and loved ones just like we do. There are times when reporters catch them spending time with their families. I feel there should be a boundary when it comes to celebrities’ family members. Talking about the celebrities its one thing but when reporters start talking about their children, spouse and parents, its gone too far. A perfect example of when reporters should have not been in celebrities â€Å"more† personal lives is when they questioned Beyonce actually being pregnant. There were stories that she had a surrogate mother and faked her pregnancy. I feel the reporters crossed the line when publishing those articles because it hurts when people talk about you, but when they bring in your loved ones, it hurts even more. Reporters should not have the right to write articles about celebrities that focus on their personal lives such as pregnancies, deaths, illnesses, even debt. Whitney Houston and Bobby Brown was a prime example of how reporters should have not be allowed to write and photograph some parts of their lives. For example, they should not have been allowed to write articles about Whitney and Bobby’s frequent drug use. That should have been something that was kept out of the public eye and only to those in their inner circles. There are many new television shows that focus on celebrities and their lives. Some of these reality shows show fans that their favorite people are not always sweet and innocent but can be disrespectful and uncaring. The top reality television shows include Jersey Shore, Love and Hip Hop, Real Housewives of Atlanta and many more. Fans get to see their favorite people in a comfortable environment and interacting with other people. Housewives of Atlanta, is a show based in Atlanta following six woman lives. Kandi Burruss is one of my favorite celebrities on the show. She is a very independent woman who takes care of her family by making her own music and she’s also an entrepreneur. On the show, she has been battling with the media concerning her mother and her fiance relationships. Kandi is one of the few celebrities who strays away from always been in the spotlight. She loves her privacy and doesn’t do anything to cause reporters to want to stalk or plaster her business over magazine covers. Celebrities should be granted privacy because at the end of the day, they are still normal people just like we are. Reporters and paparazzi should respect celebrities wishes when they voice their concern about respecting their families. Photographing and criticizing celebrities is one thing but doing it to their children and families has crossed the line. Celebrities are normal people at the end of the day. Just like normal people they make mistakes that can deter their life for a moment but always learn from it. The paparazzi and celebrities have secrets just like normal people do. According to the AskMen. com, celebrities sometimes release their daily schedule in order for them to be photographed by reporters. Celebrities release their schedules to reporters in order for them to photographed and kept in the public eye. To viewers it seems like they are being stalked by reporters but that is not always the case. For example, Paris Hilton is one of the few celebrities who has given her schedule to reporters because she wanted to be photographed in order to stay in magazines and on viewers minds. Some celebrities have acknowledged the fact that their private lives isnt always a guarantee. It is possible for celebrities to keep their private lives a secret and still remain famous. For example, the singer Adele is a very private person who enjoys the limelight but also loves spending time with her family. She stays hidden from the paparazzi and magazines so well that her son’s name has never been revealed to the public.

Hand hygiene Critiquing an article using Quallitative technique Assignment

Hand hygiene Critiquing an article using Quallitative technique - Assignment Example s a seminal moment in the nursing field has been published; Karen Lee’s article â€Å"student and infection prevention and control nurses’ hand hygiene decision making in stimulated clinical scenarios and the use of hand washing, gel and glove† is one such articles. This paper shall candidly and comprehensively critique the aforementioned article. Firstly, research critique is an informed stepwise process of carefully and objectively gauging the weaknesses and strengths of a particular study with the particular motive of improving the research skills by effecting changes in the critiqued or apparently wrong or weak areas or sections. While there are many frameworks used in critiquing a research, this paper critiques Lee’s article using the step-by-step guide posited by Patricia Cronin, Michael Coughlan, and Frances Ryan (2007). To begin with, the title of a research should be precise, 15-20 words, contain key terminologies in the pertinent field, arouse curiosity and interest while attracting the readers’ attention. While the title of Lee’s research strives to be objective, Lee ends up with an excessively long title, 27 words, that is more general and lacking details as it simply mentions controlling of infections through hand hygiene in nurses and students. Shortening the title and adding more terminologies that will ground it in the nursing field will create a more professional look and make the article quite enlightening without the need to go into finer details in the body of the research (LoBiondo-Wood & Haber, 2006). The author’s professional and academic qualification significantly determines their ability to deliver in a given field. Polit and Berk (2009) assert that the author’s attained domain, integrity and professional be reflected in a research article. Lee meets this threshold as he has an apposite academic, and proficient qualification in the nursing field having taught in a medicine school for 30 years. The article’s credibility,

Could you be an Entrepreneur Essay Example | Topics and Well Written Essays - 2000 words

Could you be an Entrepreneur - Essay Example These people are still alive in history, in their inventions and in the hearts and minds of the people, and they continue to inspire many people. However, the dark side of entrepreneurship is that not all people make it to level where they earn a place in the history. In fact, statistics reveal that more than half of the small businesses fail in their first year of business. Furthermore, the bankruptcy fillings have been increasing over the past few years (Keister, pp. 19-23, 2005). This paper is an attempt to explore the reasons of the same. The paper would present the reasons why majority of the entrepreneurs fail to manage their growth phase and what allows entrepreneurs to do the same with effectiveness. Discussion Following are some of the reasons why entrepreneurs fail to manage their growth. Growth Strategy One of the biggest issues entrepreneurs face once they have overcome the inertia of business is the absence of a clear strategy. Most small businesses are opened based on i ntuitions, advices of colleagues, peers, family and friends, raw data, assumptions and others. Furthermore, since most entrepreneurs want to make it simple, they do not plan things extensively, and just allow things to â€Å"let happen.† Entrepreneurs prefer their business to be a rollercoaster ride rather than planning and strategizing like other businesses do (Kuratko, pp. 287, 2008). However, once they get going and enter into their growth phase, they fail to understand that the reactive approach, unplanned approach, uncalculated, intuition based strategy is less likely to work. When a firm grows, it is exposed to the market competition and other competitive forces like that of buyer power, supplier power, threat of new entrants, and threat of substitute products. When a firm grows, it catches the attention of many competitors and rivals, which had previously avoided the entrepreneur as posing no threat (Audretsch, pp. 23-43, 2002). Therefore, the point is that while growi ng, an entrepreneur has to choose a clear and well-defined growth strategy (Bygrave & Zacharakis, pp. 78-79, 2010). Now successful entrepreneurs are able to understand that there are only three types of four distinct types of growth strategies available for the firm. These are ‘penetration strategy, product development strategy, market development strategy, diversification strategy’ (Crane & Meyer, pp. 112-115, 2010). Penetration strategy calls for operating in the existing market with the existing product. The idea here is to increase the usage of customers by encouraging them to buy more of the same product. The same can be done with the help of marketing, promotional offers, little modifications in the product and others. Important here to note is that the entrepreneur would not look to target any other customers, segment or try to take away share from other competitors (Crane & Meyer, pp. 112-115, 2010). By pursuing a market development strategy, the entrepreneur tr ies to reach out new geographic, demographic, psychographic, and other markets and segments for its existing product. Moreover, it is also possible to pursue a market development strategy by communicating a new use of the product thus increasing the customer base. Successful entrepreneurs may also go for product developme

Human Growth and development Essay Example | Topics and Well Written Essays - 250 words - 3

Human Growth and development - Essay Example Researchers have examined and proved a positive link between play and cognitive development in a child (Ginsburg, 182). All work makes Jack a dull boy, play leads to learning, growth and development in a child. Playing helps a child by developing mutual relationships and bonds. A child bonds well with his parents, peer group and teachers during play. It develop leadership traits- Children mimic, create scenes, stand up to be a leader and this is how they learn. The child grows in social skills. He moulds into a social person when he plays with other children. His intra-personal skills grow. It showcases talents and interests. During unstructured free time, children tend to do what they are passionate about- be it singing, dancing, playing instruments, clay modelling, painting, swimming and so on. It helps build academic skills. Gross motor and fine motor skill development takes place during the process of playing along with development of language skills. Mathematical concepts are un derstood as children play. Whatever is learnt during play is retained for a long time to come. Play is the best method to stimulate learning. It increases attention span. Playing outdoors just 30 minutes a day increases a child’s ability to focus and pay attention.