Managerial Accounting Case Essay Example for Free

Managerial Accounting Case Essay In the Seligram case, the existing cost accounting system measured two components of cost: direct labor and burden. All burden cost, which is the overhead, was grouped into a single cost pool and was calculated only by using a burden rate per direct labor dollar. This may cause problems since direct labor and overhead are not consumed by the products in the same proportion. Simply using the same burden rate is obsolescent. First of all, direct labor hours per lot tested had been steadily declining, especially with the increase of dependence on vendor certification. This will result in the change of the burden rate. Besides, this system distorts the price to some extent, making the price for complex parts cheaper while price for elementary testing higher compared with price for outside services. What is more, the consequences brought from the introduction of high -technology components would decrease the direct labor hour. All of this was trending to higher burden rates and overall higher rates. Cost allocation based on current burden rate of 145% is calculated within the Exhibit1. Having noticed of the problems of the existing system, the accounting manager proposed a two-burden-pool method to allocate the burden cost. Under the two-burden-pool method, burden cost has been divided into two pools: one is the burden cost related to the administrative and technical functions and the other is test related burden. The former is calculated based on direct labor dollar, the latter one is calculated by using machine hours. This method takes other factors that cause the burden into account, which makes the cost allocation more accurate than the existing method. The result of two-burden-pool is as the follows. The consultant proposed a more detailed cost allocation method, i.e. separate burden centers from each of each test room and common technical and administrative pool so that a three-burden-pool is formed. Under this method, burden cost in test rooms would be allocated on a machine-hour basis, and technical and administrative costs would continue to be charged on a rate per direct labor dollar. This method is more accurate in allocating the burden cost by providing a cost of each product or job. Through this way, ETO could differentiate client and product and calculate the cost more accurately from direct data such as the machine hour to product a certain product, so that they need not to guess the real cost of that product by allocating cost according to estimation. Besides, due the process of automatic, direct labor dollar amount alone could not reflect the real picture of burden cost as before. So it is necessary to take other related factor into account when allocating burden cost and more detailed analysis of the allocation basis is needed. The allocation result of three-burden-pool is listed below: Since the three-burden-pool system is most accurate in allocating burden cost among those three methods, it is preferable. However, it does not mean the three-burden-pool system is perfect. Because this system provides more accurate and detailed information of the production process, it will cost more than the other two methods. In addition, the redesign of the three-burden-pool system could be expensive too due to the complexity of the system. In order to improve this system, ETO needs to pay attention of the relationship of cost and benefit. Besides, ETO could set up a system that is easy and effective to perform to save the cost of implicating three-burden-pool. Besides the consideration of proposed cost allocation methods, Seligram should also arrange the new equipment into an appropriate cost pool which indicates a more reliable estimation. Assuming that new equipment has a separate cost center, all variable cost, fixed cost and depreciation will be reported separately. The burden rate is only based on the machine hours of new equipment which are 400hr (Year1) and 2400hr (Year2-8). Additionally, we use Double-decline method for depreciation. Balance is shown in Exhibit4. The separate burden rate for Year 1 would be much higher than those in the following years due to set up costs (Exhibit 5). Burden rates combined with main testing room are calculated in Exhibit 6. All combined burden rates are much lower than the separate costing rates. We recommend choosing a separate cost center for new equipment, even though the rates are much higher. Due to the current situation that lower costs for more complex components, which is abnormal, separate method would reflect more accurate and reliable costs of new imported machines. Obviously, combined method would influence the presentation of true costs. The costs are reduced by other factors in main testing room. Higher burden rates are more reasonable that these new machines have higher cost in essence and also they are just for testing components from several specific clients. Higher burden rates are more accurate.

A Comparison of Two Types of Treatment for Alcoholism Essay -- Biology

A Comparison of Two Types of Treatment for Alcoholism One of the largest debates in the study of alcoholism is the etiology of the disorder. The prevailing theory today seems to be that alcoholism is a disease, a biological affliction that can only be ameliorated by abstinence or medication. However, there are those who believe alcoholism has its roots in environmental influences and that the disorder is a maladaptive pattern of behavior. The two main methods currently employed for treating alcoholism reflect the foundations of the two main theories. Perhaps the most widely known method is the "Twelve Step" program created by the founders of Alcoholics Anonymous (AA) (1). Underlying this process is the belief that alcoholism is a biological disease that can never be cured, nor can it even be hindered without the use of external forces(2).. Members of AA are required to admit that they are powerless to fight alcoholism and need to relinquish control to a "power greater than ourselves." (3).This power can take any form for the adherents to the program, yet there is repeated mention of God and other aspects of Christian spirituality(4). More relevant to the topic at hand is the belief that alcoholism is a biological disease, which can be inferred from the acknowledgement that help with alcoholism can only come from God. This implies that alcoholism is out of one's own hands and thus should not be considered a "character flaw" or an aspect of personality; it also implies that alcoholism is something more intrinsic to the individual. In fact, the Big Book, the handbook of AA, states that alcoholism is a medical disease. (5).. Indeed, there is a substantial amount of evidence to support this assertion; this is based on tre... ...h in U.S./Canada http://www.alcoholics-anonymous.org/em24dc14.html 2)The Twelve Steps of Alcoholics Anonymous http://www.alcoholics-anonymous.org/em24doc6.html 3)A Newcomer Asks http://www.alcoholics-anonymous.org/ep24doc1.html 4)The 12 Step Cafà © http://www.12steps.org/Brochure/12step/STEPS/STEP1.htm 5)The Doctor's Opinion http://www.recovery.org/aa/bigbook/ww/doctors_opinion.html 6)Neuroscience Research and Medications Development http://www.niaaa.nih.gov/please-note.htm 7)Alcoholism http://www.noah.cuny.edu/wellconn/alcoholism.html 8)Animal Models in Alcohol Research http://www.niaaa.nih.gov/please-note.htm 9)Children of Alcoholics: Are They Different? http://www.niaaa.nih.gov/please-note.htm 10)The Genetics of Alcoholism http://www.niaaa.nih.gov/ 11)Treatment of Alcoholism http://www.mentalhealth.com/mag1/p5h-al10.html

Alzheimers Effect On The Brain Health And Social Care Essay

Alzheimer ‘s disease is a progressive neurodegenerative upset of the encephalon that consequences in damage of memory and decrease in the ability in logical thinking, planning, linguistic communication, and besides perceptual experience. [ 3 ] It is considered as one of the most common types of dementedness and it accounts for an estimated 60 to 80 per centum of instances. This is due to the increasing figure of impairment of nervus cells in the encephalon. Therefore, figure of synapses lessenings and causes the information transportation at the synapses begins to neglect lead to cells dice. [ 2 ] There are several hazard factors in this instance. Most experts agree that the greatest hazard factor for Alzheimer ‘s disease is progressing age but it is non a normal portion of aging. [ 2 ] Besides, it has been proven that Alzheimer ‘s disease is caused by a combination of factors, including familial heritage, environmental factors, diet and overall general wellness significance that no individual cause for it. [ 7 ] There has no current remedy for Alzheimer ‘s disease and no proved intervention to decelerate its patterned advance. However, interventions for symptoms can so be used to detain its oncoming. [ 5 ] Therefore, to get the better of the increasing figure of developing Alzheimer ‘s disease, I have considered the usage of cholinesterase inhibitors ( 287 ) The symptoms of Alzheimer ‘s disease can be divided into two chief classs which are â€Å" cognitive symptoms † and â€Å" behavioural and psychiatric symptoms † . I would wish to concentrate on the intervention for the cognitive symptoms which affect memory, linguistic communication, opinion, planning, ability to pay attending and besides other thought procedures. [ 3 ] Cholinesterase inhibitors are effectual in increasing the degrees of acetylcholine in the encephalon, which is critical in memory and acquisition. They delay the oncoming of declining symptoms for 6 to 12 months in about half of the people who take it. [ 9 ] FDA has presently approved the usage of four cholinesterase inhibitors, tacrine, donepezil, rivastigmine and galantamine. [ 11 ] Some of these drugs work best in the earlier phases while some are reserved for the ulterior phases. In clinical surveies, all cholinesterase inhibitors work every bit good by increasing the sum of acetylcholine in the encephalon or by heightening nervus cell ‘s response to it. [ 10 ] Among all, donepezil is the lone drug that can be used to handle all phases of Alzheimer ‘s disease, from mild to severe. It is taken one time a twenty-four hours and has modest benefits at best. However, persons with Down ‘s syndrome who are over 40 old ages old are excluded as the karyon basalis of Meynert in patients with Down ‘s syndrome contains fewer nerve cells than in normal comparing topics. This causes the symptoms of Alzheimer ‘s patients with Down ‘s syndrome to acquire worse. [ 18 ] ( 529 ) â€Å" The efficaciousness of donepezilA was demonstrated in a 24-week double-blind survey in which patients with mild to chair AD were indiscriminately assigned to donepezil ( 5 or 10 mg/day ) or placebo. Cognition, as measured by the Alzheimer Disease Assessment Scale, cognitive subscale ( ADAS-cog, and the Clinician ‘s planetary evaluations were significantly improved in both intervention groups compared with placebo. There was no consistent consequence noted on patient-related quality of life steps. † hypertext transfer protocol: //www.uptodate.com/patients/content/topic.do? topicKey=~iqpTJo3u3dzUoc, retrieved on 5 September 2010 The initial dose should be started at a lower sum which is 5mg one time day-to-day for donepezil and increased to 10mg daily after one month of ingestion. Then, the titration can so be preceded to the maximal dosage. There is grounds shown that patients with higher doses had better results compared to those with lower doses. However, patients with maximal dose should be carefully monitored to avoid any side effects such as sickness. If patient with maximal dose achieved satisfactory consequences so it should be continued. [ 19 ] The above graph shows that the alteration from baseline on ADSD ( Alzheimer Disease Assessment Scale-cognitive subscale ) of donepezil and placebo group. [ 15 ] ( 739 ) The cholinesterase inhibitors although non the remedy, there are benefits shown that bettering the symptoms even for advanced Alzheimer ‘s disease. However, the exact doses need to be on a regular basis monitored to extinguish the side effects of cholinesterase inhibitors. [ 16 ] These medicines do non work for all patients ] Without ongoing usage of cholinesterase inhibitors, status of patients will deteriorate over a period of 4 to 6 hebdomads until they reach the same point where patient has non taken the drug. [ 17 ]Social and Economic ImplicationPatients with Alzheimer ‘s disease tend to bury things easy due to the increasing figure of nervus cells deteriorate. Therefore, they may bury to take their medicine and causes unwanted consequence. Most of them will happen it hard to keep a occupation or even care for themselves and therefore causes great load to households and friends, particularly their loved 1s. Furthermore, patients will experience down when they are con fronting more and more trouble pass oning about their experience. As a consequence, symptoms of unwellness go undetected and cause infection in other variety meats and therefore physical uncomfortableness may be expressed through behaviour. The drugs do work when the knowledge is maintained ; patients can retrieve better and be able to get by with behaviors. Hence, health professionals, friends and household are playing imperative function in supplying aid and support to person covering with Alzheimer ‘s disease. In add-on, patients require great attachment to intervention which would do immense fiscal load and economic impact. Harmonizing to WHO, Alzheimer ‘s disease is the most dearly-won compared to other major chronic conditions. [ 20 ] The betterment after utilizing medicines might be minimum. However, some surveies show that these medical specialties do assist in a long tally. [ 21 ] For illustration, donepezil 10mg day-to-day costs around A $ 400.64, though expensive but deserving with high effectivity. [ 22 ] Like other diseases, Alzheimer ‘s disease patients need ongoing intervention as betterment will worsen after halting taking in medicine. This would take to uninterrupted cost and therefore finance from other healthcare resources is extremely desirable in this instance. ( 1065 )The chart shows that the cost for handling Alzheimer ‘s disease is the highest. [ 20 ]The graph above shows that the cost for caring of people with Alzheimer ‘s disease is expected to increase for the following 40 old ages. [ 23 ]( 1143 )Benefits and HazardsCholinesterase inhibitors are effectual in bettering knowledge, behavior and therefore cut downing health professional emphasis. [ 24 ] This is due to the increasing sum of acetylcholine though they can ne'er change by reversal the devastation of encephalon cells. Improvement with these medicines might be minimum but people have the opportunity to take meaningful lives once more with the better memory and thought abilities. However, they might besides enforce side effects to human wellness such as dyspepsia, loss of appetency and weight loss. Therefore, exercising and balanced diet are besides of import. Regular physical exercising can take down the hazard of Alzheimer ‘s because it may profit encephalon cells by increasing blood and O flow. [ 25 ] The chief job is caused by the dose titration. Every titration should be started at low titration and if necessary merely preceded to maximal dose to obtain maximal status. Most of the drugs are used to handle mild to chair except for donepezil which can used to handle all phases. Furthermore, these medicines are non recommended for usage in MCI ( Mild Cognitive Impairment ) as grounds shows the increased hazard of injury, including decease. [ 19 ] Furthermore, some patients tend to bury to take these medicines for the interest of extinguishing possible side effects. This consequences in the impairment of status of patients and increases the hazard of backsliding of symptoms. ( 1210 )BenefitNo of responsesPercentage of all responsesPercentage of people describingSlowed/stabilized unwellness104525 %39 %Happier/brighter/more aware/more active55013 %21 %Improved/helped memory loss49112 %18 %Calmer/less aggressive3248 %12 %More independent/taking attention of personal demands2386 %9 %Showed an involvement in things2195 %8 %Improved conversation/speech1874 %7 %Less confused/better apprehension1834 %7 %Better quality of life1373 %5 %Restored/more confident1052 %4 %The tabular array besides shows that the betterment of patient after taking medicines. [ 7 ]( 1426 )Alternate TreatmentsMental Stimulationâ€Å" Harmonizing to the 2008 Wall Street Journal reappraisal â€Å" Neurobics and Other Brain Supporters, † A an active, stimulated encephalon reduces your odds of developing Alzheimer ‘s. Those who remain engaged in activities affecting multiple undertakings, necessitating communicating, interaction, and organisation, who continue larning, and invar iably challenge their encephalons earn the greatest protection. † hypertext transfer protocol: //www.helpguide.org/elder/alzheimers_prevention_slowing_down_treatment.htm, retrieved on 7 September 2010 Alzheimer ‘s disease can ne'er be cured but it can be prevented or delayed by this method. Mental stimulation is well-known for non merely a powerful preventative manner but can besides decelerate down the disease. Surveies carried out in China have shown that nonreaders were five times more likely to get AD than high school alumnuss. [ 27 ] Besides, this intervention was supported by a Chicago survey affecting 90 patients. It was reported that those patients who got frequent cognitive activity were approximately 0 % less likely to develop Alzheimer ‘s disease than those with small or no cognitive activity. [ 31 ] Any signifier of mental exercisings such as playing cards, Sudoku or even analyze a foreign linguistic communication can maintain on supplying encephalon to larn something new every twenty-four hours. Besides, memorisation can be practiced. For case, rimes and forms can be created to beef up memory connexions. [ 26 ]Electroconvulsive Therapy ( ECT )ECT is a tech nique that induces a ictus by directing electric current to the encephalon of patients causes alterations in the encephalon chemical science when patients are given muscular relaxant. However, it can do impermanent short term memory loss despite being really effectual in handling terrible AD. [ 28 ] Unilateral ECT is believed to do less memory loss compared to bilateral ECT. [ 29 ] ECT is done when all the possible interventions fail. Harmonizing to Vaughn McCall, professor and president of ( 1718 ) the Department of Psychiatry and Behavioural Medicine, â€Å" Quality of life and map are improved in ECT patients every bit early as two hebdomads after the decision of ECT. â€Å" [ 30 ] Therefore, the ability of operation of encephalon can therefore better. NICE, an arm of Britain ‘s National Health Service, said ECT should be used â€Å" merely to accomplish rapid and short-run betterments of terrible symptoms after other intervention options have failed and/or when the status is considered to be potentially life endangering in persons with terrible depressive unwellness, catatonia or a drawn-out or terrible frenzied episode. † hypertext transfer protocol: //www.sciencedaily.com/releases/2004/11/041104011942.htm, retrieved on 7 September 2010EvaluationThe purpose of this website hypertext transfer protocol: //www.alz.org/alzheimers_disease_what_is_alzheimers.asp is to supply information about Alzheimer ‘s disease and to extinguish it through the promotion of research. Besides, it aims to supply and heighten attention and support for all affected. It is the largest private ; non-profit-making funder of Alzheimer research therefore any information on the site should be factual and dependable. This website hypertext transfer protocol: //www.nia.nih.gov/Alzheimers/Publications/adfact.htm focal points on supplying scientific attempt to educate state to understand the nature of aging and to widen the healthy, active old ages of life. It provides leading in aging research, preparation, and wellness information and other plans relevant to older people. Information found on this web site should be legitimate as similar information is accounted by the other beginnings excessively. The Clinical Diagnosis and Management of Alzheimer ‘s disease by Serge Gauthier book provides the information about the world of Alzheimer ‘s disease that afflicts people of all states. It was written by the writer with the aid of Alzheimer Societies in pull offing patients and health professional ‘s demands. Therefore, information from this book should be precise. However, it may non be up-to-date as this book was published in 1996 and immense alterations might go on within these 14 old ages due to the intercession of engineering. ( 2001 )

Compare and Contrast “the Flowers” and “a Rose for Emily”...

Compare and Contrast â€Å"The Flowers† and â€Å"A Rose for Emily† In comparing Alice Walker’s story â€Å"The Flowers† with that of William Faulkner’s â€Å"A Rose for Emily,† there are similarities and differences. The main difference in the stories is the way the characters react to the deaths. There are similarities such as the main characters of both stories personally face a dead body, both stories share the symbolism of flowers, and both present a theme of death. In â€Å"The Flowers,† Myop innocently stumbles across the remains of a lynched man after she spends a day gathering flowers in the woods behind her family’s cabin. She discovers his body by stepping â€Å"smack into his eyes.† (Walker 82) In â€Å"A Rose for Emily,† Emily loves one man, Homer Barron.†¦show more content†¦This discovery is the end of Myop’s carefree existence; therefore, her innocence dies. Myop lays down her flowers, not only at the gravesite of the man but also at the gravesite of her childhoo d and her former self. The most obvious way that death is present as a theme is through the fact that Myop discovers an actual dead body in the forest. She comes to realize that all people die; some have harsh and cruel deaths. The details of the decomposing body: the eyes, teeth, and rotting clothes strengthen the theme. In the beginning from the description of Emily’s death-haunted life to the description of Emily herself, it is clear that death runs rampant for Emily. Emily is a fixture in her community, as a symbol of the south’s old dying ways. She tries to deny the fact of death at all. Her necrophilia first comes to light once her father dies. She is unable to admit that he has passed away and clings to his controlling love- the only love she knows. Reluctantly, she gives up his body. When Homer dies, she again refuses to accept it, even though she is the cause of his demise. In murdering Homer, she was able to ensure that he would never leave her. Homer and Emi ly’s repulsive marriage reveals Emily’s attempt to fuse life and death as one. Death ultimately conquers all. Myop and Emily were both similar and different. Myop faces a murdered body in a field and Emily physically murders someone. Flowers are used as symbolismShow MoreRelatedAnalysis of the Gothic Fiction Books, The Cask of Amontillado and A Rose for Emily1191 Words   |  5 Pages　　　　　　Analysis of â€Å"The cask of Amontillado† and â€Å"A Rose for Emily† 　　　 　　　In this paper, I choose the Gothic fictions â€Å"The Cask of Amontillado† and â€Å"A Rose for Emily† to compare. I like them as these two works are very exciting with suspense. Next I will compare them on three aspects. 　　　The first is the theme. 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