Emotional relationship Essay Example for Free

Emotional relationship Essay In this essay I will be looking at two theories of attachment, an intense emotional relationship enduring over time and in which prolonged separation is accompanied by stress and sorrow (Kagan et al 1982). I will also attempt to evaluate the statement from Bowlby 58, where he says that Mother love in infancy is as important for mental health as are vitamins and protein for physical health. The two attachment theories I will be looking at are Bowlbys 1953 Monotrophy Theory and Freuds Psychoanalytical Theory. Bowlby initially argued that attachment is an adaptive behaviour due to the human instinct to survive. Infants are born with a predisposition to survive and therefore have to form an attachment in order to gain food, warmth and protection etc. In order for this interaction to take place, the infant is born with Innate Social Releasers that prompt care-giving from the parent through releasers such as crying and cooing etc. Infants also need to form attachments in order to have a secure base from which to explore the world around them. This can be seen in securely attached infants, who are happy to explore an unfamiliar room, as long as the person with whom they have their primary bond is present (Strange Situation- Ainsworth and Bell 1970). Bowlby described this primary bond as Monotrophy, meaning turning towards one person. He recognised that this bond doesnt always form with the biological mother, just the primary care giver. Adults also have a predisposition to care and be responsive to their offspring, as the survival of the infant into adulthood ensures the continuation of their genetic line. Therefore the have an innate response to the infants social releasers. Bowlby suggested that infants have a Critical Period, up to 2 1/2 years, for attachments to form. If attachments were not made by this age, it would not be possible for the child to form any attachment and the child would suffer long-term, permanent emotional damage, particularly in the formation of lasting adult relationships. This is due to the Internal Working Model according to Bowlby and later by Bretherton and Waters (1985) who said that secure children have developed a positive working model of themselves, based on their feelings of security derived from having a sensitive, emotionally responsive and supportive primary care-giver. It is therefore said that avoidant children have a rejecting, unresponsive caregiver, resulting in a negative working model of themselves. He also developed the Maternal Deprivation Hypothesis, where he claimed that infants who were unable to develop attachments would grow up having problems with relationships and have a higher chance of behavioural disorders. This hypothesis was supported by other psychologists such as Spitz and Wolf (1946) and Robertson and Robertson (1971). An alternative theory of attachment is the Psychosexual theory put forward by Freud. He said there are five stages of development a child goes through: Oral, Anal, Phallic, Latency and Genital. The stage that deals with attachment is the oral stage, which occurs from birth to about 18 months. Freud thought that during this time the infant is driven by the Pleasure Principle. This is caused by the development of the Id, the first component of the personality to develop. The Id demands instant gratification and in the oral stage, gratification comes through the mouth. The drive for oral satisfaction is vital at this age as the attention is focused on food and thus, survival. There are three parts to this stage of development: the drive for oral gratification that results in an uncomfortable feeling, so the infant cries. He is then fed, and the drive is reduced and the uncomfortable feeling, hunger, is gone. This is experienced as pleasure. Therefore the attachment is made with the person who offers the gratification and pleasure. Although at first glance, the two theories are very different, when analysed, similarities can be drawn. They both suggest stages the infant must go through in order to develop into a stable adult. Bowlby says that no infantile attachment leads to problems in adult relationships and Freud says that an unsuccessful transition through any of the five stages will result in regression in later life, for example a child with an oral fixation will suck his thumb, chew pen tops and in later life smoke. Both of these points are true to a certain degree, as there as been countless studies about children who have had maternal deprivation in early infancy and grown up into maladjusted adults. However it is difficult to be able to pinpoint exactly what is the cause of an adults maladjusted behaviour as there may be numerous reasons, which cannot be reduced to maternal deprivation alone. One major difference between these theories is that while Bowlby recognises that the primary bond doesnt have to be with the mother, Freuds theory is dependant on the mother or wet nurse. This could lead to implications when trying to apply Freuds theory today, as many infants are not breast-fed at all. Bowlbys theory was very well received in the UK when it was published, as it came just after the second world war, when women were being encouraged to go back to the home and their children, so the men could return to the jobs in the factories etc. His theory gave the government something by which to almost force the women home, as the threat of a maladjusted child, due to your absence, was more than most women wanted to deal with. It was also one of the most important and influential pieces of psychological work of that century.

Health Care Reform 2010 Health And Social Care Essay

Health Care Reform 2010 Health And Social Care Essay US healthcare system was inefficient despite of spending 15% of GDP during 2006 which was more than three times than in 1960. Ten years back, the health care system of USA was announced to be broken and in future it didnt improve. Managed care did not make visible the fixes promises. The rates of premium are increasing. The irritation of patients as well physicians flourish. The study shows that about 45 million people in Americans are still uninsured. In the coming future, these issues will get worse and new challenges will come on the screen. New technology is making place and it is making the things efficient, but the cost of treatment as well new test is higher then before.  Doctors are making the lives of people lengthy so now more people require the medical treatment then before. As the age of baby is increasing so they are demanding the better treatments. Owing to the increased cost, employers will not accept the status quo. Sp they exclude the benefits for new hiring. Others might leave the business of insurance business completely and will contribute only to cover the costs but will not give coverage by themselves. The number of uninsured people in America will increase because of these changes. Disenfranchised middle  class will rise in results of these changes. Employers will go for and favor this modification. The health care system of American splits the population into two groups first is insiders and second is outsiders. Insiders are those who are insured and they have good insurance so they get everything modern. No matter hoe expensive the medicine and treatment is. Outsiders are those who have poor insurance plan or nothing at all. They receive very little out of their insurance plans. About 47 million Americans are uninsured and the number is growing day by day. Insurance companies currently deny covering people with pre-existing conditions. People who have severe medical conditions like AIDS, cancer and other such diseases were not covered by the insurance companies. These people are at high-risk and thats why not covered by companies. Major employers are cutting their costs in healthcare spending to compete in the global challenging market.  [2]  Employers are denying paying insurance premiums to these workers due to high premiums and the current economic situations. Employers are shifting the economic burden towards the employees like deductibles and co-pays. Almost half of the bankrupt people are due to the high medical costs and this cost is directly or indirectly affects the economy. Hence, government has to pay more. One more problem in the current system that doctors are not paid according to their service quality. Doctors are paid very less as compared to other countries of globe like in United Kingdom, doctors are paid for 95% while in US only 30%. Lot of people even did not go to doctor due to high costs of tests, treatment or follow-up after the treatment. These higher costs associated with healthcare also stopped Americans visiting physician regularly for checkup. Also doctors do not know the history of patients due to not visiting them regularly. Americans also have high ratio of chronic diseases. This is also leads to more spending on healthcare and its availability to poor people. United States is the only country among the developed countries whose all citizens do not have access to its citizens except South Africa  [3]  . Medicare and Medicaid are two of government programs which provide medical as well as health related services to the specific group of people in USA. Both of them are different but are managed by the centers of Medicare and Medicaid which is a division of US Department of Health and Human Services. Medicaid is a program which includes means tested health and medical services for specific individuals and families who have low income and limited resources. It is primarily looked after at federal level, but each stat develops its own standards like eligibility standards; determines the amount, type, period and scope of the services; setting the rate of payment for services; administers its own Medicaid programs. As mentioned above that States is the final decision authority of planning of service which will be provided under their Medicaid program. But there are some necessary requirements which must be matched by the States to receive funding from Federal. Following are the mandatory services: Impatient and Outpatient hospital services Prenatal care Children Vaccines Service of Physician Facility of Nursing services for individuals aged 21 or older Services of Family planning with supplies Rural health clinic services Home health care for persons eligible for skilled-nursing services Laboratory and x-ray services Pediatric and family nurse practitioner services Nurse-midwife services Federally qualified health-center (FQHC) services and ambulatory services Early and periodic screening, diagnostic, and treatment (EPSDT) services for children under age 21 Besides the above, the states can add more 34 optional approved services and can receive the Federal matching funding. Although each state has the authority to set the eligibility criteria for getting the Medicaid services but basically the program has been started to help the people with low income. Other requirements may include age, pregnancy, disability, other assets and citizenship. Medicaid does not pay money to the individuals. Medicaid program works like a program provide treatment to the individuals and gives payment to the health care providers. State makes the payment while states receive reimbursement from Federal Government. Medicare is a Federal health program of insurance. It pays for elderly and certain disabled Americans to hospitals and medical care. The program is divided into 4 parts: Part A, B, C and D. But two main parts for hospitals and medical insurance are Part A B. Part A may be known as Hospitals Insurance, pays for the hospital stays and it includes meals, supplies, semi private rooms and testing. It also pays for home health care. Part B which is known as Supplementary Medical Insurance. It pays for physicians visits, home health care costs, outpatient hospitals, and other services for aged and disabled. It covers durable medical equipments, certain vaccinations, blood transfusion, lab and diagnosis tests, X-rays, chemotherapy, hormonal tests and eyeglasses. Part B requires a certain premium which caries each year. Part C is also known as Medical Advantage Plan because it allows the users to design a custom plan that can be more helpful and align to the needs of their medical needs. Part D includes the prescription drug plan. It is administered by one of many private insurance companies. Eligibility for Medicare requires a US citizen or continuous 5 years legal resident of US must be at least 65 years old or under 65 and disables or any age person with End Stage Renal Disease. Payroll taxes which are collected through Federal Insurance Contributions Act and Self Employment Contributions Act are the major elements of funding for Medicare. US healthcare reforms bill 2010 will cost $940 billion over the period of ten years.  [4]  This bill will cover 32 million American people who are uninsured. Health Insurance can be purchased through state-based exchanges and financial subsidy will be offered to the income below 133 percent and 400 percent of poverty level in US. Tax relaxations will be offered to the small business to purchase employee insurances. People who are availing subsidies will not be eligible for Medicare, Medicaid and also for employer covered insurance. New tax will be imposed in 2012 at rate of 3.8 percent on income of families making over $250,000 per year. Insurance reforms will be introduced and insurance companies wont deny to the people and children with pre-existing conditions. Medicaid will expand to include 133 percent of the poverty level in United States. In 2014, everyone must purchase a insurance or face the annual fine fees. Employers who have more than 50 employees must provide insuranc e to their employees or face a fine on the basis of per worker. Illegal immigrants can not avail insurance even if they pay their own money. Abortion insurance will be paid by private money and it will not be subsidized by federal or tax payer funds. Republican offered an alternative program on the basis of four common-sense reforms which can be afforded by people of US named as Common-sense healthcare reform. It includes that all businesses and families can buy insurance across US. The second point is that individuals, small businesses and trade associations can acquire insurances at lower costs by combine efforts. It also allows states to lower costs by creating innovative reforms. The last reform is to finish the lawsuits which must be obeyed by doctors because of getting sued by Police. This will end the high cost tests and other procedures which are actually not required by the patients.

The Comanche Helicopter Program Essay -- The Armed Forces

In 1983 the United States began a program to upgrade the aging fleet of U.S. Army helicopters. What was initially known as the Light Helicopter Experimental (LHX), in April 1991 the LHX program would become the Reconnaissance Attack Helicopter (RAH-66). The program was initially designed to replace all light helicopters in the Army fleet, however, this was reduced to a more attainable goal of replacing the AH-1, OH-58, and OH-6 helicopters. This program greatly enhanced the capabilities of the commander on the battlefield of the future.1 The helicopter of the future would far outclass any helicopter on the planet; boasting capabilities like fly by wire controls, stealth, greater maneuverability, greater speed, and far reaching technological capabilities making it the â€Å"quarterback of the digital battlefield†-. What the Comanche program quickly turned into was an over budget, behind schedule, government project that was being built to combat an enemy that no longer existed. Technological advances found through the 6.9 billion dollars spent on the Comanche have yielded some improvements to the current fleet of Army helicopters (block III Apache), however, it could be argued that the Comanche project simply drained the military and held back the advancement of the current fleet. 2 Twenty years after the birth of the LHX, the United States had invested 6.9 Billion dollars and had two RAH-66 helicopters to show for it. In 2003, with the war on terrorism kicking off, President George W. Bush cancelled the Co manche program to better equip the U.S. Military for the fight that was ongoing. History U.S. strategy in 1983 toward the Cold War with the U.S.S.R. was to simply out spend the Soviet Union in the military sector. The... ...ng†, Defense Media Network, December 16, 2010, www.defensemedianetwork.com 3. NATO’s Nations and Partners for Peace, Comanche Terminated, Air Power, 2004 4. Pelletier, A.J. â€Å"Bell Model 406/OH-58D Kiowa Warrior†, Avia Star, www.aviastar.org/helicopters_eng/bell_warrior.php, 1992 5. U.S. Department of Defense News Transcript. Briefing on the Restructure and Revitalization of Army Aviation, February 23, 2004 6. Department of Defense Office of the Inspector General. Financial Management of the RAH 66 Comanche Helicopter Program, August 6, 1998 7. Department of Defense Office of the Inspector General, Acquisition Management of the RAH-66 Comanche, May 12, 2003 8. Wayne, Leslie. Pentagon Says it Plans to Kill Copter Program, The New York Times, February 24, 2004 9. Werthman, Robert W, Col.. The Comanche Helicopter Program: A Strategic Policy Failure, March 30, 2007

Autonomy and Responsibility in the Nazi Regime: Germany 1933-1939 Essay

Autonomy and Responsibility in the Nazi Regime: Germany 1933-1939 Article 231 of the Treaty of Versailles reads: "The Allied and Associated Governments affirm and Germany accepts the responsibility of Germany and her allies for causing all the loss and damage to which the Allied and Associated Governments and their nationals have been subjected as a consequence of the war imposed upon them by the aggression of Germany and her allies."(1) These words fueled the Nazi Party's rise to power and ignition of a Second World War. After World War I, the Allies dissected, punished, and disarmed Germany to prevent the outbreak of another brutal war. Consequently, German lands, acquired by Nazi force, were given back to their original countries, and Germany's army was reduced to 100,000 men. In addition, Germany was responsible for paying immense retribution to all of the Allied Forces, causing German money to lose its value. The result of the Treaty of Versailles was a weakened Germany, both martially and economically. The Weimar Republic, a liberal government set up after Germany's defeat, was inefficient in handling Germany's massive problems. Germany's ill state was the curtain call for a change in the Weimar administration, and Adolf Hitler led the push for a transformation. Once in power, Hitler designed laws that redefined the responsibilities of the citizen. The citizens' duties would allow the Germany to regain her autonomy in the eyes of the world. Although the citizens worked to increase Germany's overrall welfare, the State did not attempt to improve individual well-being. The State held one responsibility. It must protect the lives of its people, so that the people can, in turn, carry out their duties for the S... ...ver, I carefully viewed its contents and found that it provided valuable information on Nazi propaganda, writings and speeches. The images I used in this report were taken from this site. In addition, many references are provided for further reading. http://nsdapmuseum.com This site is an unbiased historical perspective of the Nazi era. It provides valuable information about Nazi leaders, Nazi institutions, and Nazi propaganda. Also, links to other sites and biographies of the authors are listed. http://historyplace.com/worldwar2/riseofhitler/index.htm This site, dedicated to students and teachers, is updated daily. The organization of the site is haphazard, but the information provided is excellent. Detailed explanations of the Hitler's life and rule are included. Furthermore, links to other historical sites are listed at the History Place's site.

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CONTACTING MCAFEE AND NETWORK ASSOCIATES Last updated: February 12, 2003 This file is best viewed in Courier font to properly display special characters for various languages. _______________________________________________ WHAT'S IN THIS FILE - Technical Support - Customer Service - Download Support - AVERT Anti-Virus Emergency Response Team - McAfee Beta Program - On-Site Training - Reporting a Problem - Linguistic Feedback - Network Associates Offices Worldwide _______________________________________________ TECHNICAL SUPPORT Visit the Network Associates Technical Support KnowledgeCenter at: http://knowledge.nai.com The KnowledgeCenter provides: - For all customers, access to product FAQs, Documentation, White Papers, and the Message Board (read-only). - For PrimeSupport customers, access to search the KnowledgeBase, write into the Message Board, and contact technical support staff via e-mail. 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Contact Network Associates Customer Service If you need help navigating or downloading files, call: +1-972-963-8000 _______________________________________________ AVERT (ANTI-VIRUS EMERGENCY RESPONSE TEAM) To see the latest information about emerging virus threats, submit samples of potentially infected files, and download updated scanning engine files, EXTRA.DAT files, and similar anti-virus software for testing, visit the AVERT web site at: www.mcafeeb2b.com/naicommon/avert/default.asp McAfee also seeks and appreciates general feedback. _______________________________________________ MCAFEE BETA PROGRAM To download new beta software or to read about the latest beta information, visit the McAfee beta web site located at: www.mcafeeb2b.com/beta To submit beta feedback on any McAfee product, send e-mail to: avbeta@nai.com McAfee is devoted to providing solutions based on your input. _______________________________________________ ON-SITE TRAINING INFORMATION Contact Network Associates Customer Service or visit the web site at: www.mcafeeb2b.com/services/mcafee-training/default.asp _______________________________________________ REPORTING PROBLEMS If you find any problems with your McAfee product, please take a moment to review the product's README file. It includes detailed information on all Known Issues. If you find any feature that does not appear to function properly on your system, or if you believe an application would benefit greatly from enhancement, please contact Network Associates or one of its resellers with your suggestions or concerns. _______________________________________________ LINGUISTIC FEEDBACK McAfee is devoted to providing solutions based on customer input. If you have any linguistic feedback or comments regarding language in McAfee products, send e-mail to us at: B2BLoc_US@nai.com _______________________________________________ NETWORK ASSOCIATES OFFICES WORLDWIDE Send correspondence to any of the following Network Associates locations. me :: essays research papers CONTACTING MCAFEE AND NETWORK ASSOCIATES Last updated: February 12, 2003 This file is best viewed in Courier font to properly display special characters for various languages. _______________________________________________ WHAT'S IN THIS FILE - Technical Support - Customer Service - Download Support - AVERT Anti-Virus Emergency Response Team - McAfee Beta Program - On-Site Training - Reporting a Problem - Linguistic Feedback - Network Associates Offices Worldwide _______________________________________________ TECHNICAL SUPPORT Visit the Network Associates Technical Support KnowledgeCenter at: http://knowledge.nai.com The KnowledgeCenter provides: - For all customers, access to product FAQs, Documentation, White Papers, and the Message Board (read-only). - For PrimeSupport customers, access to search the KnowledgeBase, write into the Message Board, and contact technical support staff via e-mail. 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Denim Finishing Company Case Essay

1. Mrs. Kelsey Bowser using the ABC method decided to use the number of garments as the cost driver of the change-over costs. Nevertheless, I argue that this was not the best possible choice. I will try to defend my point using the following example. Let’s assume that Guess Who Jeans demands 600, not 500 garments per shipment. Although the number of garments changes, the total change-over costs would stay the same, because no additional retooling of the machine would be necessary. The whole change-over process takes 3 hours regarding if the number of garments is 200, 500 or 800. Furthermore, let’s strictly theoretically assume that the company is able to achieve some extra capacity and one batch is now composed of 150 garments instead of 100 garments. Still, although the total number of garments would vastly increase, the change-over costs would be altered only partially. The opportunity cost measured as a lost contribution margin would slightly increase, but the out-of-po cket costs would stay the same, as the wages of the employees and supplies costs will not change. Thus, it is clear that the number of garments is not the proper cost driver for the change-over costs. In my opinion the number of shipments would be a much better cost driver for the change-over costs. Regarding the number of garments or the number of batches Guess Who Jeans demands every shipment requires the change-over costs to be incurred twice. For instance, if 99 shipments were made, the total change-over costs would equal $351 * 198 = $69,498, because two change-overs ($702) would not have to be undertaken. Thus, the number of shipments clearly drives the analyzed costs. Unlikely the previous example with the number of garments per batch increasing to 150, the number of shipments fully ‘drives’ the change-over costs. Every time the number of shipments rises or falls, the change-over costs change by the full amount of the two per-changeover costs which properly reflect the real situation. Using such a cost driver may be problematic when the allocation of the chang e-over costs is analyzed. Nevertheless, I argue that those cost should be solely allocated to the propriety denim finishing. The demand for the stonewashing services exceeds the company’s capacity. Thus, if the Guess Who Jeans’ offer was declined, the company would use the whole capacity for stonewashing. However, if the offer was accepted the stonewashing processes would be somehow ‘interrupted’ by the propriety denim finishing. Each ‘interruption’, and therefore each shipment would require incurring the change-over costs twice. No factor connected with stonewashing ‘drives’ those costs. Regarding the number of batches or garments used in the stonewashing process each shipment necessitates the cost of $702. Therefore, I believe this cost should be associated with every shipment done by Guess Who Jeans. In Appendix A I present the product profitability analysis using the number of shipment as the cost driver. Moreover, Mrs. Kelsey Bowser claims that the change-over costs should be treated as product-sustaining costs. Nevertheless, I believe her opinion is wrong. I believe these costs should be on the batch level in the cost hierarchy. Hence, I believe the initial analysis undertaken by Mrs. Bowser was correct, although the cost driver she selected was improper. Product-sustaining level costs could be defined as ‘activities that are needed to support an entire product line but are not performed every time a new unit or batch of products is produced’ [Hilton 2010]. Although the first part of the definition applies to the change-over costs, it is clearly not the case when the second part of the definition is concerned. The change-over costs have to be incurred every time the shipments is delivered and the propriety denim finishing has to be done. Therefore, I believe these costs should be rather placed as the batch-level costs in the cost hierarchy. Batch-level costs are believed to ‘arise from activities performed once for each batch or lot of products’ [Zimmerman 2011]. Since the change-over costs need to be incurred every shipment, placing them at this level in the hierarchy seems reasonable. 2. It is clear that before accepting the proposal several nonfinancial issues have to be considered in order to make a reasonable decision. First, the management should think how accepting the Gues Who offer would affect the relations with the other clients. Since Guess Who requires the Denim Finishing Company not to offer the particular type of finish to other customers, it is very likely that relations with other firms will worsen. The Denim Finishing Company has been cooperating with many companies for a long time. Therefore, those companies may dislike the fact that the new client receives the special treatment, while such benefits could not be observed in their case, even though they have been the customers for ages. Consequently, the Denim Finishing Company’s reputation may shrink and furthermore the firm may lose some of its customers that it had long term relations established with. Accepting the Guess Who offer, as mentioned before, would require the Denim Finishing Company to offer the certain time of finish exclusively to Guess Who. Hence, the firm would be prohibited from providing other companies with this service. Before making the decision it should be analyzed if that could lead to potential losses in the future. For instance, although cooperating with Guess Who may be beneficial, the potential gains from offering that type of finish to other clients could be higher. If so, the Denim Finishing Company should rather provide the service to other firms. Naturally, before making such a decision it has to be determined if other firms would require the Denim Finishing Company to offer the service exclusively to them, like it is the case for Guess Who. Offering exclusive service to one company may result in other companies’ (not only potential clients as mentioned in the previous paragraph, but also current ones) demands for exclusive treatment. If other clients, especially those who have been cooperating with the Denim Finishing Company for a long time, realize that it is possible to receive such a special treatment, they would likely claim for it too, as it could give them a competitive advantage over other firms in their industry. Thus, the Denim Finishing Company would undoubtedly face a big problem. It theoretically could increase the prices for the firms that demand exclusive service, but it could lead to losing those clients. Accepting or declining the Guess Who offer may also result in potential conflicts within the firm that have to be considered. For instance, Bruce Farrand who is against the offer may be so determined in defending his point of view that if the offer is accepted, he will decide to terminate his employment. However, he might be so valuable for the company that the gains from the cooperation with Guess Who would not compensate for the value added by Mr. Farrand. Moreover, some other conflicts could arise in the company after deciding either. Before making the decision it would also be recommended to analyze the potential influence the service offered to Guess Who could have on the machine. Since providing the finish would require constant and often retooling of the machine, it could negatively affect the lifetime of the machine. What is more, it is possible that the quality of services done by the machine would shrink because of those often changes. Hence, the satisfaction among clients could diminish and the high cost of purchasing new machine would have to be incurred soon. It also cannot be forgotten that the current demand exceeds the firm’s capacity and some of its clients already use services provided by other companies. Thus, if the Denim Finishing Company’s has even less time for stonewashing, these clients can shift to competitors. Finally, it should be estimated what potential nonfinancial benefits could cooperating with Guess Who bring to the Denim Finishing Company. Guess Who is considered to be a company that offers innovative and premium products. Thus, being an important business partner of such a firm could have a positive impact on the Denim Finishing Company’s reputation. Consequently, it could attract new clients and encourage more companies to cooperate with the Denim Finishing Company. Moreover, successful cooperation with Guess Who Jeans could lead to extending the business relations with that company. For instance, it could outsource more of its production to the Denim Finishing Company. 3. If I were Tom Corcoran, I would undoubtedly have a few questions for the controller. First, I would ask about all the problems mentioned in the two previous questions. As mentioned before, I believe that Mrs. Bowser did not place the change-over costs at the right level in the cost hierarchy. Hence, I would like to get to know why she decided to treat them as product-sustaining costs, while there are a lot of arguments supporting the idea to treat them as batch-level costs. Furthermore, the cost driver chosen by Mrs. Bowser is highly doubtful. I would require the explanation how and to what extent in her opinion the number of garments ‘drives’ the change-over costs. Since I believe the number of garments is not the right cost driver, I would ask Mrs. Bowser for some other type of profitability analysis, such as the analysis presented in Appendix A. The analysis presented at the meeting by the controller could be misleading. Both Exhibit 3 and Exhibit 4 present data that is in my opinion inaccurate. Moreover, as it was analyzed in the second question accepting or declining the offer could lead to multiple nonfinancial outcomes that may play a significant role on the company’s profitability. Hence, I would ask if such factors have been analyzed and if so, what possible impact they may have. I also believe that Tom Corcoran would be most interested in the total profit his company would have under both scenarios. Analyses presented at the meeting, as valuable as they might be, do not contain such information. For instance, they do not include the facility-sustaining costs that the Denim Finishing Company has to incur. Hence, it would be recommended to present Tom Corcoran with the yearly profit the firm may earn. Moreover, I would ask Mrs. Bowser about the accuracy of her assumptions in Exhibit 4. She estimates that the costs of the proprietary process, as well as the price paid by Guess Who Jeans will not change during the year. However, it may not necessarily be the case. The analysis relies on historical costs that may not be appropriate for the future estimations. Thus, I would like to know if Mrs. Bowser took that aspect into account. Another question would regard the overhead rates of the batch- and unit-level costs. The rates were estimated when only stonewashing was done. However, accepting the offer from Guess Who Jeans would require retaining from using the machine for 600 hours. This could likely result in different overhead costs and consequently different overhead rates. The batch-level utility cost can be particularly problematic. It is ‘driven’ by the machine hours and as previously mentioned the machine is not used for 3 hours before and 3 hours after the shipment. Furthermore, the case makes it unclear whether drying is also performed by the Unit #4. The per-garment utilities cost includes 3 hours for washing and 3 hours for drying. However, when the change-over is undertaken, the washing is not performed, because the machine cannot be used. Therefore, during the change-over the utilities cost is possibly lower. This is especially important for the opportunity cost analysis. Since the case is lacking information explaining the problem, if I were Tom Corcoran I would like to clarify it. Finally, I strongly believe that it would also be necessary to ask Mrs. Bowser about the facility-sustaining costs. Such costs are ignored in the controller’s analysis. Nevertheless, they still affect the company’s profitability. Hence, I would like to get to know how big those costs are. Moreover, the facility-sustaining costs could also be somehow influenced by the possible cooperation with Guess Who Jeans. For instance, the security or insurance costs could rise, since the service is supposed to be offered exclusively to that particular client. Therefore, the analysis of the capacity-sustaining costs would also be useful. To sum up, if I were Tom Corcoran I would have many doubts about the controller’s analysis. I would probably ask her to prepare yet another presentation that includes my suggestions. However, if I were to make the decision, I probably would accept the Guess Who Jeans’ offer. The analysis in the Appendix A, although it does not include nonfinancial factors and may not properly reflect all the costs, clearly shows that such a scenario leads to increased profits. 4. Activity-based costing is undoubtedly a useful tool that could help the management to make the optimal decision. It is much more accurate that the traditional costing systems. Distinguishing various activities and determining cost drivers relating to them helps to more precisely allocate the costs. Using one cost driver for all the amount of the overhead could create the situation where the indirect costs are not really ‘driven’ by the particular cost. For instance, although direct labor hours might to some extent determine the value of the overhead, the influence may only be partial, especially regarding certain products. Using various cost drivers for various activities largely eliminates this problem. What is more, selecting particular cost drivers for respective activities enables ‘taxing’ certain activities. This internal tax system gives an incentive to reduce certain costs and therefore improve the company’s efficiency. For instance, if machine labor hours are chosen as a driver for the production activity there is an impulse to lower the number of machine labor hours which consequently results in decreased value of overhead, lower costs and higher profits. Under Activity-Based Costing the share of costs allocated directly to the products increases. Thus, the company better understand where its overhead costs go to. It enables the firm to identify the products that are not profitable and undertake relevant actions, such as decreasing costs, raising the price or withdrawing the product. However, the cost hierarchy helps to make such decision regarding not only particular products, but also batches and product lines. This undoubtedly allows making decisions that are more profit-maximizing. Moreover, in the ABC the practical capacity is used. Therefore, it is possible to determine the unused capacity. Diminishing the unused capacity is definitely helpful in maximizing the profits of the company. Hence, Activity-Based Costing provides the management with the information necessary to make optimal decisions. To compare, the traditional costing systems do not give such a possibility. However, the ABC method also has some flaws that may result in making a non-optimal production decision. Some of those disadvantages could be observed in the previous questions. First, the system is believed to be complicated. As noticeable in the first question choosing the proper cost driver for the particular activity might be problematic. Selecting the wrong driver could lead to biased results and consequently the decision that is not profit-maximizing. Furthermore, trying to maintain the cost hierarchy may also be difficult, as shown in the example of Mrs. Bowser from the Denim Finish Company. The results when the costs were determined as the batch-level where completely different than when they were analyzed to be product-level. Thus, such easily made mistakes could result in a non-optimal decision. Furthermore, as it could be seen in the second question Activity-Based Costing does not include any nonfinancial measures. Thus, even though pure financial values may show that a particular decision is profit-maximizing, it might not necessarily be the case. Other factors, such as e.g. loss of reputation could actually result in decreased profits. Finally, the ABC method requires gathering data from the whole company, often through interviews. Hence, there is a relatively big possibility that collected data is not perfectly accurate. To sum up, the Activity-Based Costing method is quite reliable tool in making optimal production decisions, especially compared to the traditional costing systems. However, the system has to be carefully planned and implemented, because any mistakes could lead to inaccurate results. Choosing the wrong cost driver and improper assignment of the costs in the cost hierarchy may result in undesired errors. Furthermore, as useful as the ABC is, the management cannot rely solely on financial values provided by the method. Before making the decision all nonfinancial factors have to be considered. Only such a consideration combined with the information supplied by the properly designed and applied Activity-Based Costing system can lead to the optimal production decision.

Marketing management Essay

Marketing management – assignment 1 Case study Question for discussion: 1-give examples of needs, wants, and demand that build –a-bear customer demonstrate differentiating each of these three concepts. What are the implications of each on build –a-bear’s action? The build –a- bear company can really differentiating between needs, wants, and demand by gives the customer a free choice to create a bear by your own personalization so that the experience that customer need to make a value to the product and to satisfied all kind of customer and what they want ,need or demand . The build –a- bear actions are very precise and perfect because clark never forgetting what is like to be a customer and ask customer about what they want and she thinks like a customer. In every action build –a- bear make customer more related and closer by sharing the experience of build –a- bear together with your parents. The company achieve to gives to her customer needs, wants, and demand. 2- In detail, describe all facets of Build-A-Bear’s product. What is being exchanged in a Build-A-Bear transaction? When the children try to build a bear he gets through some station first (choose me) where the child choose unstuffed animal from a bin. At (stuff me) station when the animal comes to life. There is (hear me) station, where customer decide whether or not to includes (voice box) , (stitch me) where the child stitches the animal shut , (fluff me) where the child can give the animal a blow- dry spa treatment, (dress me) filled with accessories galore . That’s better than just buy the teddy or the stuffed animal and go. 3- Which of the five marketing management concepts best describes Build-A-Bear Workshop? Build –a- bear workshop can be describes as societal marketing. 4- Discuss in detail the value that Build-A-Bear creates for its customers? Build –a-bear create a strong relationship and makes a value to the product through participating with customer, interact, offering a good experience. They create social environment with child and their parents, it’s not just a toy shop it’s a relationship it’s goal to satisfy you and gives you what you want. 5- Is Build-A-Bear likely to be successful in continuing to build customer relationships? Why or why not? Yes Because they always lets customer choose, try, feel, and create an experience, also they build strong, loyal relationship. Build –a- bear company always look forward and expanding in their shops ,ideas they also has create web site and game site so they expanding through customer need and opinion . It’s not just a toy store it’s vision that concentrate first on how to satisfy and how to build the concept of customer value creation. I think that build-a- bear will counties growth and earn customer loyalty.