Strange Case of Dr. Jekyll and Mr. Hyde - The Battle Between Dr. Jekyll

The Battle Between Jekyll and Hyde      Ã‚  Ã‚   Throughout Western literature, writers have created characters who act as perfect foils to each other with dramatically observable differences. Each pairing has a stronger and weaker in the combination, and usually one outlives the other. In The Strange Case of Dr. Jekyll and Mr. Hyde, the pairing exists in one body, and yet the struggle is heightened because both aspects of the identity are equal in strength. Ultimately, Stevenson emphasizes it is Jekyll who holds the power of life or death over Hyde. Hyde's "love of life is wonderful," but Hyde is also aware of Jekyll's "power to cut him off by suicide (Stevenson 101)." It is the awareness of each for the other which confirms that neither can exist alone.    According to Albert Camus in his essay "The Myth of Sisyphus," "the sight of human pride is unequaled (Bowie 47)." It is Jekyll's pride in his secret existence of sensuality and "love of life" which postpones the self-destructive tendency. However, as soon as Hyde begins to appear without Jekyll's physical act of drinking the elixir, Jekyll can no longer allow the "brute that slept within" to emerge on his own (Stevenson 102." Both Jekyll and Hyde are ultimately aware of each other, and interact through necessity. To each, the other's freedom must be checked in order to stay "alive," and yet Jekyll finally spies freedom, but only through suicide. In the end, it is Hyde who triumphs, as it is in his guise that the body is discovered.    Hyde is Jekyll without restraint, and the man Jekyll wants to be in the light of day. Jekyll's close friend and attorney Utterson regards Hyde with "disgust, loathing and fear," and yet cannot put a name on the precise reason for the... ...tor (Mighall 190)."    Works Cited Camus, Albert. "The Myth of Sisyphus." Twenty Questions: An Introduction to Philosophy. Ed. G. Lee Bowie, Meredith W. Michaels and Robert C. Solomon. 4th ed. Harcourt College Publishers, 2000. 45-49. Charyn, Jerome. "Who Is Hyde?" Afterword: The Strange Case of Dr. Jekyll and Mr. Hyde. Bantam Books. Doubleday Dell Publishing Group, Inc., 1981. 105-114. Hume, David. "Of Personal Identity." Twenty Questions: An Introduction to Philosophy. Ed. G. Lee Bowie, Meredith W. Michaels and Robert C. Solomon. 4th ed. Harcourt College Publishers, 2000. 348-352 Mighall, Dr. Robert. A Geography of Victorian Gothic Fiction: Mapping History's Nightmares. Oxford University Press, 1999. 166-209. Stevenson, Robert Louis. The Strange Case of Dr. Jekyll and Mr. Hyde. Bantam Books. Doubleday Dell Publishing Group, Inc., 1981.   

Globalization and Firms

41. With the help of an example discuss the characteristics of globalization. Globalization refers to a fundamental shift in the world economy in which national economies are no longer relatively self-contained entities. Instead, nations are moving toward an interdependent global economic system. Within this new global economy, an American might drive to work in a car designed in Germany that was assembled in Mexico by DaimlerChrysler from components made in the U. S. and Japan that were fabricated from Korean steel and Malaysian rubber.A company does not have to be the size of these multinational giants to facilitate, and benefit from, the globalization of markets. 42. Define globalization and discuss it has changed the business environment? Globalization has created many opportunities for businesses to expand their revenues by selling around the world while at the same time reducing their costs by producing in nations where labor and other inputs are cheap. However, globalization h as also produced new threats for companies in the form of increased competition. 41.Compare and contrast a pure democracy and a representative democracy. Which type of democracy is more common today? Why? The pure form of democracy is based on a belief that citizens should be directly involved in decision making. In contrast, in a representative democracy, citizens periodically elect individuals to represent them. The elected individuals form a government and make decisions on behalf of the electorate. Because a pure democracy is impractical in advanced societies with tens or hundreds of millions of people, representative democracies are far more common in today's world. 2. Explain the differences between common law and civil law systems by the approach of each to contract law. Contracts drafted under a common law framework tend to be very detailed with all contingencies spelled out. In contrast, contracts in a civil law system tend to be much shorter and less specific because many of the issues typically covered in a common law contract are already covered in civil law. 43. What are state-owned companies? Why do they exist? Why do they usually perform poorly? A state-owned company is a company that is owned by a nation's government.After World War II, many social democratic governments nationalized private companies that were to be run for the public good rather than private profit. Great Britain, for example, nationalized so many companies that by the end of the 1970s, state-owned monopolies existed in telecommunications, electricity, gas, coal, and several other industries. However, because state-run companies such as the ones that existed in Great Britain are protected from competition by their monopoly position and guaranteed financial support, they become inefficient. 1. Compare and contrast folkways and mores. Folkways are the routine conventions of everyday life. Generally, folkways are actions of little moral significance. Folkways include rituals and symbolic behavior. In contrast, mores are norms that are seen as central to the functioning of a society and to its social life. Mores have much greater significance than folkways. Accordingly, violating mores can bring serious retribution. 42. What is the difference between a caste system and a class system?A caste system is a closed system of stratification in which social position is determined by the family into which a person is born, and change in that position is usually not possible during an individual's lifetime. The caste system is the most rigid form of social stratification. A caste frequently involves a specific occupation. In contrast, a class system is a less rigid form of social stratification in which social mobility is possible through an individual's personal achievements and/or luck. 43.Discuss why the stratification of a society is important to business. The stratification of a society is significant if it affects the operation of business organizations. In a country like Great Britain for example, the relative lack of class mobility and the differences between classes has resulted in hostility between middle-class managers and their working-class employees. This hostility and the resulting lack of cooperation can make it more difficult for firms to establish a competitive advantage in the global economy. While the last two decades has seen a eduction in the number of industrial disputes in Britain, there are signs that class consciousness may be reemerging in China. 44. Describe the four dimensions of culture as identified by Geert Hofstede. Geert Hofstede identified four dimensions that he claimed summarized the differences between different cultures. According to Hofstede, the power distance dimension focused on how a society deals with the fact that people are unequal in physical and intellectual capabilities. The second dimension identified by Hofstede, individualism vs. collectivism, focused on the relationship between the individu al and his/her fellows.Hofstede's third dimension, uncertainty avoidance, measured the extent to which different cultures socialize their members into accepting ambiguous situations and tolerating uncertainty. Finally, Hofstede's fourth dimension, masculinity vs. femininity, examined the relationship between gender and work roles. 41. Compare and contrast import quotas and voluntary export restraints. An import quota is a direct restriction on the quantity of some good that may be imported int o a country. The restriction is normally enforced by issuing import licenses to a group of individuals or firms.In contrast, a voluntary export restraint (VER) is a quota imposed by the exporting country, typically at the request of the importing country's government. Foreign producers agree to VERs because they fear more damaging punitive tariffs or import quotas might follow if they do not. Both import quotas and VERs benefit domestic producers, but hurt consumers through higher prices. 42. What are the political reasons for governments to intervene in markets? There are a number of political reasons why governments intervene in markets. The most common reason for intervention is to protect jobs and industries.Governments may also intervene to protect national security, to threaten punitive retaliatory actions, to protect consumers or to protect human rights, and to further foreign policy objectives. 43. Discuss the economic reasons for government intervention in markets. The economic reasons for government interaction have undergone a renaissance in recent times as more economists support economic reasons for intervention. The oldest argument for intervention is the infant industry argument. Strategic trade policy is the other main reason given for economic government intervention in markets. 44.What is strategic trade policy? Provide an example. Strategic trade policy suggests that in industries where the existence of substantial scale economies implies that the worl d will profitably support only a few firms, countries may predominate in the export of certain products simply because they had firms that were able to capture first-mover advantages. Boeing's dominance in the aerospace industry has been attributed to these types of factors. According to strategic trade policy, a government can help raise national incomes if it can ensure that the firms that gain first-mover advantages in such industries are omestic rather foreign. Further, the theory argues that it might pay governments to intervene in an industry if it helps domestic firms overcome the barriers to entry created by foreign firms that have already reaped first-mover advantages. 45. Explain how trade barriers affect a firm's strategy. There are four main ways trade barriers affect a firm's strategy. First, tariffs raise the cost of exporting, putting the firm at a competitive disadvantage. Second, quotas may limit a firm's ability to serve a country from outside of that country.Third , to conform to local content regulations, a firm may have to locate more production activities in a given market than it would otherwise. Finally, the threat of antidumping actions limits the firm's ability to use aggressive pricing to gain market share in a country. 41. What is a greenfield investment? How does it compare to an acquisition? Which form of FDI is a firm more likely to choose? Explain your answer. FDI can take the form of a greenfield investment in a new facility or an acquisition of or a merger with an existing local firm.Research shows that most FDI takes the form of mergers and acquisitions rather than greenfield investments. Mergers and acquisitions are more popular for three reasons. First, mergers and acquisitions are quicker to execute than greenfield investments. Second, foreign firms are acquired because those firms have valuable strategic assets. Third, firms make acquisitions because they believe they can increase the efficiency of the acquired firm by tra nsferring capital, technology, or management skills. 42. Compare and contrast the advantages of foreign direct investment over exporting and licensing.A firm will favor foreign direct investment over exporting as an entry strategy when transportation costs or trade barriers make exporting unattractive. Furthermore, the firm will favor foreign direct investment over licensing (or franchising) when it wishes to maintain control over its technological know-how, or over its operations and business strategy, or when the firm's capabilities are simply not amenable to licensing, as may often be the case. 43. Discuss the various political ideologies and their impact on foreign direct investment.The radical view writers argue that the multinational enterprise (MNE) is an instrument of imperialist domination. The free market view argues that international production should be distributed among countries according to the theory of comparative advantage. The pragmatic nationalist view is that F DI has both benefits and costs. The radical view has a dogmatic radical stance that is hostile to all inward FDI. The free market view is at the other extreme and based on noninterventionist principle of free market economics. Between these two extremes is an approach called pragmatic nationalism. 4. Describe the situations when licensing is not a good option for a firm. Licensing is not a good option in three situations. First, licensing is hazardous in high-tech industries where protecting firm-specific expertise is very important. Second, licensing is not attractive in global oligopolies where tight control is necessary so that firms have the ability to launch coordinated attacks against global competitors. Finally, in industries where intense cost pressures require that MNEs maintain tight control over foreign operations, licensing is not the best option. 46.Discuss Michael Porter's interpretation of value creation and competitive advantage. According to Michael Porter, low cost and differentiation are two basic strategies for creating value and attaining a competitive advantage in an industry. Porter argues that those firms that create superior value will achieve superior profitability. Porter notes that it is not necessary for a firm to have the lowest cost structure or create the most valuable product; rather it is only important that the gap between value and the cost of production be greater than that of competitors. 7. Discuss strategic positioning. How does strategic positioning relate to the efficiency frontier? The efficiency frontier shows all of the different positions that a firm can adopt with regard to adding value to the product and low cost assuming that its internal operations are configured efficiently to support a particular position. It is important that managers decide where a firm should be positioned with regard to value and cost, configure operations accordingly, and manage them efficiently to ensure the firm is operating on the eff iciency frontier. 8. Describe the benefits of global expansion for firms. Global expansion allows firm to capture many opportunities not open to firms that remain focused purely on the domestic market. Firms that operate globally have the opportunity to sell their product in a much larger marketplace. Location economies can be realized through global expansion by dispersing value creation activities to the optimal location in the world. International expansion allows a firm to realize greater cost economies from experience effects.Finally, global expansion provides firms with the opportunity to earn a greater return by leveraging any skills developed in foreign operations and transferring them within the organization. 49. What are the two types of competitive pressures that firms competing in the global marketplace face? How do firms respond to these pressures? Firms that compete in the global marketplace typically face two types of competitive pressure that affect their ability to realize location economies and experience effects, to leverage products and transfer competencies and skills within the enterprise.They face pressures for cost reductions and pressures to be locally responsive. These competitive pressures place conflicting demands on a firm. Responding to pressures for cost reductions requires that a firm try to minimize its unit costs. Responding to pressures to be locally responsive requires that a firm differentiate its product offering and marketing strategy from country to country in an effort to accommodate the diverse demands arising from national differences in consumer tastes and preferences, business practices, distribution channels, competitive conditions, and government policies. 50.What are the four basic strategies that firms use to compete in international markets? Under what conditions is each strategy most appropriate? The four basic strategies that firms use to compete in international markets are the international strategy, the gl obal standardization strategy, the localization strategy, and the transnational strategy. The international strategy is most appropriate when there is low pressure for local responsiveness and low pressure for cost reduction. When there is high pressure for cost reduction, but low pressure for local responsiveness the global standardization strategy makes sense.A localization strategy is appropriate when pressure for local responsiveness is high, but pressure for cost reduction is low. Finally, when pressure for both cost reduction and local responsiveness is high, the transnational strategy is best. 52. What are the three challenges related to strategy and structure that firms must accomplish if they are to achieve superior profitability? Superior enterprise profitability requires that firms fulfill three conditions. First, the different elements of a firm's organizational architecture must be internally consistent.Second, the organizational architecture of the firm must be consist ent with its strategy. Third, the strategy and the structure must not only be consistent with each other, they must also be consistent with the competitive conditions prevailing in the marketplace. 53. Discuss the relationship between a firm's control systems and a firm's incentive system. Why is this relationship important? The relationships between a firm's control systems and incentive systems is a close one. Control systems are the metrics used to measure the performance of subunits and make judgments about how well managers are running those subunits.Incentives are the devices used to reward appropriate managerial behavior. The relationship between these two areas is important because incentives are very closely tied to performance metrics. For example, the incentives of a manager in charge of a national operating subsidiary might be linked to the performance of that company. Specifically, he/she might receive a bonus if her subsidiary exceeds its performance targets. 54. Discu ss the location of decision-making in a firm that is following a transnational strategy. Decision-making in a firm pursuing a transnational strategy is complex.The need to realize location and experience curve economies requires some centralized control over global production centers. Yet, the need for local responsiveness requires the decentralization of many operating decisions, particularly those for marketing, to foreign subsidiaries. Decentralization of decision-making is also needed to allow subsidiaries the freedom to develop their own skills and competencies—a requirement that is necessary for the global learning component of the transnational strategy. 55. Discuss the sources of inertia in organizations. Is it easy to make organizational changes?Organizations are difficult to change. Within most organizations are strong inertia forces. These forces come from a number of sources. One source of inertia is the existing distribution of power and influence within an organ ization. Managers who are not happy with the changes are likely to resist and slow the process. A second source of inertia is the existing culture. Since value systems reflect deeply held beliefs, they can be very hard to change. A third source of inertia derives from senior managers' preconceptions about the appropriate business model or paradigm.Managers may not recognize the value in a given business model that has been successful in the past. Finally, institutional constraints may act as a source of inertia. In some cases, local content rules or regulations pertaining to layoffs can make it difficult for firms to adopt the most effective strategy and architecture. 45. What are first-mover advantages? Discuss the advantages associated with them. First-mover advantages are the advantages frequently associated with entering a market early. One first-mover advantage is the ability to preempt rivals and capture demand by establishing a strong brand name.A second advantage is the abil ity to build sales volume in that country and ride down the experience curve ahead of rivals, giving the early entrant a cost advantage over later entrants. A third advantage is the ability of early entrants to create switching costs that tie customers into their products or services. Such switching costs make it difficult for later entrants to win business. 46. Explain the relationship between first-mover disadvantages and pioneering costs. When a firm enters a market prior to other international businesses, it can have first-mover disadvantages.These disadvantages may give rise to pioneering costs, costs that an early entrant has to bear that a later entrant can avoid. Pioneering costs arise when the business syste m in a foreign country is so different from that in a firm's home market that the enterprise has to devote considerable effort, time, and expense to learning the rules of the game. Pioneering costs also include the costs of promoting and establishing a product offering. Finally, an early entrant may be put at a disadvantage, relative to a later entrant, if regulations change in a way that diminishes the value of the early entrant's investments. 7. Discuss Bartlett and Ghoshal's perspective on how firms from developing countries should approach international expansion. Bartlett and Ghoshal suggest that companies based in developing countries should use the entry of foreign multinationals as an opportunity to learn from these competitors by benchmarking their operations and performance against them. They argue that the local company might be able to find ways to differentiate itself from foreign companies by focusing on market niches that the multinational ignores or is unable to serve effectively if it has a standardized global roduct offering. Then, the firm from the developing nation may then be in a position to pursue its own international expansion strategy. 48. Discuss strategic alliances. How successful are they? Why do firms form strategic a lliances? The term strategic alliance refers to cooperative agreements between potential or actual competitors. Strategic alliances run the range from formal joint ventures, in which two or more firms have equity stakes, to short-term contractual arrangements, in which two companies agree to cooperate on a particular task.Firms enter into strategic alliances for four main reasons. First, strategic alliances may facilitate entry into a foreign market. Second, strategic alliances allow firms to share the fixed costs of developing new products or processes. Third, strategic alliances allow firms to bring together complementary skills and assets that neither company could develop easily on its own. Fourth, strategic alliances can help firms establish technological standards for an industry.

The Cost Of Computer Crime - 1661 Words

Table of Contents Executive summary 2 What is virus/worm? 3 Legal implication 4 What can companies do? 5 What are governments doing? 6 Classic cases 7 Conclusion 8 References 9 Executive summary Data security issues are a serious challenge to everybody who utilizes PCs. The ascent of the PC as a typical business apparatus and the Internet as a typical method for business correspondence and trade have also made a situation those criminals with specialized information can adventure to go after the less actually insightful. The cost of computer crime to business in the United States has ascended to $67 billion as per the 2005 FBI Computer Crime Survey. Not a day passes by that a PC security adventure or fraud plan stands out as truly newsworthy. The effect too little and medium measured organizations is gigantic. These organizations have minimal measure of assets to use to shield against programmer assaults and they endure a percentage of the biggest net economic effects when defrauded by an assault. The uplifting news is that there are some basic things an entrepreneur can do to extraordinarily decrease the threats of being exploited by a data security failure. Instruction and attention to the most predominant threats to business data and regularly misused security holes can rapidly close the way to a security occurrence. Pretty much as with conventional robbery attempts, the computer anti-socials will first search for the easy way out when attempting to soften up to aShow MoreRelatedEssay about Compu ter Crimes1116 Words   |  5 PagesComputer Crimes Computer crimes are a major issue in the world today. They are taken place in people’s home, office, and in lots of places. 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Proposal on the Disposal of Old Computers by Recycling Essay

Proposal on the Disposal of Old Computers Arnel Lorenzo CIS/290 April 1, 2013 Eileen Broadhurst Proposal on the Disposal of Old Computers In preparation for the replacement our old computers with new ones here in our company I strongly suggests that all obsolete and non-working machines be recycled and must be disposed of properly according to the U.S. Environmental Protection Agency (EPA ) Standards of Recycling in order not to destroy the environment from its hazardous components. The EPA estimates that, in 2009, 438 million electronic products were sold on the US, and 2.5 million tons were ready for end-of-life management; both numbers are increasing substantially each year (www.epa.gov, 2012, Electronics†¦show more content†¦In the selection of the right recycling company, the disposal team shall make a thorough research and make recommendations for me as to the name of the company and why they had chosen such company. My primary requirement is that the company should not only be reputable but also certified, and a participant of the EPAs Sustainable Materials Management (SMM) Electronic s Challenge program. The Challenge has three main goals, namely: 1. Ensure responsible recycling through the use of third-party certified recyclers, 2. Increase transparency and accountability through public posting of electronics collection and recycling data, and 3. Encourage outstanding performance through awards and recognition (EPA.gov, 2012, Electronics Challenge, p. 2). Participants under this program responsibly manage used electronics collected by maximizing recycling and possible reuse, minimize damage to humans and the environment and proper destruction of sensitive information on all recycled machines. Reputable recycling companies must provide written documentation of the disposal procedures, they should tell us where did the hard drive sent or how did they destroy it. 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Essay on How The Cold War Helped America - 2321 Words

The Cold War was a war that spanned from the end of WWII in 1945 until 1991 when communism influenced by the Soviet Union collapsed. The casualties and losses of the Vietnam and Korean wars, the two major wars fought indirectly between United States and the Soviet Union during the course of the Cold War, would seem like a disaster for both world superpowers. But in fact it was not. The Cold war brought a period of extreme consuming by the United States especially in the nuclear arms race in order to improve the technologies that helped further evolve the power and influence that could be used with United States technology. Over time, these technologies could be shifted more into our daily lives into electronic chips that can be used in†¦show more content†¦Because of the sheer size of these pacts they would lead to negative and destructive conflicts worldwide such as the Vietnam and Korean Wars. While cultural effects of the Cold War were primarily domestic, political battle s between the Soviet Union and the US were mostly fought on an international stage. Politically speaking, the US and Soviet Union were polar opposites at the end of WWII. NATO had 2.6 million troops, 13,000 tanks and 11,000 artillery units. The Warsaw Pact was a little bigger with 4 million troops, 43,000 tanks and 32,000 artillery units. As you can see from appendix A, NATO was made up of mostly countries in Western Europe, while the countries that were part of the Warsaw Pact were situated in Eastern Europe and under the influence of Soviet communism. Even with these large armies at disposal the Cold War became more of a propaganda war than a military war due to the antagonist values between the US representing democracy and the Soviet Union representing communism, as well as the fear to whom would strike first. The speed of technological development during the Cold War was unprecedented. Both sides utilized thousands of scientists and spent millions of dollars developing new technologies. With this development came new military weaponry for both sides. For example, both the US and Soviet Union produced vasts amounts of missiles. The USShow MoreRelatedWwii And The Cold War875 Words   |  4 PagesWWII and the Cold War were two very important wars in the history of the world. They both had a important role in the development of the world. The Cold War impacted society and politics more so than WWII by aiding countries in hopes of making them join their regime, the use of propaganda techniques to portray the other superpower as weak, the fear of annihilation due to nuclear weapons, and the war between communism and democracy. After WWII, much of Europe was left in ruins and millions of peopleRead MoreThe Cold War And The Soviet Union1173 Words   |  5 Pagesin its brief timeline. 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Special Education Lecture Notes Free Essays

Ensuring Ethical Practices in the Delivery of Positive Behavior Introduction Ethics refers to questions of right and wrong. Ethical professional conduct within the field of education ultimately relates to the potential to cause harm (or benefit) to the student. Ethical conduct requires that the practitioner stay within the bounds of the ethical procedures developed for the discipline that the individual is practicing. We will write a custom essay sample on Special Education Lecture Notes or any similar topic only for you Order Now Ethical conduct standards are based in common sense (in regards to potential harm to individuals/student) as well as cumulative knowledge, formalized as codes and standards developed by professional groups within the field that is not always obvious as a potential cause/source of harm. This information describes the ethical standards of conduct, elaborated as general themes, as they relate to behavior interventions. The Nine Organizing Themes for Understanding Ethical Practices Several professional fields have codes of ethics related to conduct with children who have behavioral needs. In addition, there is still debate regarding how to influence the behavior of children, but Figure 3-1 of textbook (Wheeler Rickey, 2009), summarizes the key elements that underpin ethical practice in the field of behavior management. The nine themes in Figure 3-1 are probably more powerful than reading codes of ethics because they strike at the essential core of what is really required to prevent harm and to foster positive outcome for students. It is important to internalize these themes because the understanding of these themes provides an excellent guide toward the right action in most situations involving maladaptive behavior as well as in the design of behavior plans. Behavior Interventions and Ethical Standards of Conduct Positive Behavior Supports (PBS) is very consistent with the ethical themes described in Figure 3-1 in the textbook (Wheeler Rickey, 2009). Note the consistencies of PBS in relationship to several of the nine themes of ethics. The Functional Behavior Assessment (FBA) is a tool for determining the functional need of a behavior. PBS is proactive in the thoughtful design of behavioral environments and specifically considers the uniqueness of the individual. This includes planning with child and family involvement, including family cultural values. PBS strives to maintain student success in the most inclusive (and natural) setting possible, where the school maintains the responsibility for creating the environment for success. PBS is concerned about future independence for the student, with efforts to maintain natural consequences, as they are more relevant than artificial reward systems. PBS is concerned with using positive interventions realizing that punishment does little to teach adaptive or pro-social behavior. Finally, PBS is concerned about quality of life for the student. To this end, there is also an attempt to develop student skills and attitudes that will enhance their future adaptability to life. In other words, ideally behavior change should be durable and lasting as well as socially significant. It should have relevance across the natural settings students will encounter. Professional Organizations’ Standards for Ethical Practice Professional groups develop ethical codes to guide the practitioners in their discipline/ field but also to reflect the group’s values and mission. As such, each organization has some distinct values that they emphasize. The National Education Association (NEA) is committed to the advancing the cause of public education. This theme is reflected in an emphasis on the magnitude of responsibility inherent in the profession of teaching, particularly the obligation teachers have toward their students. Much of the NEA ethical code specifies proper teacher-student conduct. The Learning First Alliance (LFA) has the mission of improving learning for students, particularly in relationship to academic achievement. The desired outcomes are broad-based and as such, there is an emphasis on fostering school environments that are safe and supportive of learning, including a systematic approach to supporting positive behavior. The Council for Exceptional Children (CEC) is the organization charged with improving the educational outcome for individuals with exceptionalities/disabilities. The CEC code of ethics is specific to special education professionals. The Council for Children With Behavior Disorders (CCBD) is the largest division of the CEC and focuses on children/youth with behavioral and emotional problems. All the above organizations support, in some general fashion, systematic approaches to maintaining positive behavior and fostering quality of life potential for students. Conclusion Educational professional organizations have their own ethical codes and standards specific to their targeted aims, but an analysis of each organization reveals that all of them hold core values described within the nine themes discussed above. As can be seen from the codes, standards, and principles of the various educational organizations, behavior and discipline are a significant focus of ethical concern, from the level of the individual student to the level of school-wide discipline. As ethics fundamentally relates to whether professional intervention causes harm or benefit to the student, there is also the critical need to evaluate treatment methods for efficacy (effectiveness). Evidence-based treatment should be the goal of behavior therapy whenever possible. It is an ethical obligation of educators to be cognizant of the optimum methods for intervention as well as to maintain a level of training to implement the intervention with fidelity (ensuring strategies are implemented as intended). References Wheeler, J. , Rickey, D. (2009). Behavior management: Principles and Practices of Positive Behavior Supports (2nd ed. ). Columbus, OH.  ©Ã‚  2010. Grand Canyon University. All Rights Reserved. How to cite Special Education Lecture Notes, Papers

Cost Accounting

Questions: a) Critically evaluate the uses of managerial accounting information for strategic decision making in various business contexts. b) Select devise and apply different types of cost allocation and explain their different roles for supporting strategic managerial decision making. c) Design and prepare budgets and explain feedback analysis and strategic control. d) Discuss various approaches to performance evaluation and control in various types of organisations and devised and evaluate simple indicators of performance. Answers: Assignment Question Dilbert Toys (DT) makes the popular Floppin Freddy Frog and Jumpin Jill Junebug doll in batches. DT incurs set-up costs for each batch 0f dolls that it produces. DT uses number of set-ups as the cost driver for set-up costs. DT has just hired Bec Williams, an accountant. Bec thinks that number of set-up hours might be better cost driver because the set-up time for each product is different. Bec collects the following data: (you should enter your student number(without letter)in the following box to get your own data to work on. you will get zero mark if you use the current numbers in the following table) Analysis Report This report is an analysis report to assess the setup costs for Dilbert Toys (DT). The two alternatives that are available to determine the setup costs are: Based on number of set ups Based on number of setup hours The data of 9 months has been used for the study and the data is as below: Month Number of set-ups Number of set-ups hours Set-up costs 1 300 1840 104600 2 410 2680 126700 3 150 1160 57480 4 480 3800 236840 5 310 3680 178880 6 460 3900 209620 7 420 2980 209620 8 300 1200 90080 9 270 3280 221040 Regression has been performed with the help of MS Excel considering setup costs as the dependent variable. Two separate models have been computed with number of setups and number of setup hours as independent variable respectively (Gelman Hill, 2007; Archdeacon, 2000). The results are as below: Setup Costs v/s Number of setups Regression Statistics Multiple R 0.68 R Square 0.46 Adjusted R Square 0.39 Standard Error 51351.14 Observations 9.00 ANOVA Df SS MS F Regression 1.00 16026703954.95 16026703954.95 6.08 Residual 7.00 18458577733.94 2636939676.28 Total 8.00 34485281688.89 Coefficients Standard Error t Stat P-value Intercept 14256.33 61323.42 0.23 0.82 Number of set-ups 421.47 170.96 2.47 0.04 From the above results the model for setup costs depending on number of setups is as below: Setup costs = 421.47*no of setups + 14256.33 The goodness fit of this model is observed to be 46% with R-square value noted be 0.48 indicating that the model is not quite reliable. The p value is noted to be at 0.04 which is lesser than 0.05 indicating the number of setups have significant impact on set up costs at 5% significance level but is not significant at 1% level (Chatterjee Hadi, 2015). Setup Costs v/s Number of setup hours Considering number of setup hours as the independent variable, the regression results are as below: Regression Statistics Multiple R 0.92 R Square 0.85 Adjusted R Square 0.82 Standard Error 27572.58 Observations 9.00 ANOVA df SS MS F Regression 1.00 29163550009.66 29163550009.66 38.36 Residual 7.00 5321731679.23 760247382.75 Total 8.00 34485281688.89 Coefficients Standard Error t Stat P-value Intercept 7526.78 26191.24 0.29 0.78 Number of set-ups hours 55.76 9.00 6.19 0.00 The model based on number of set up hours is as below: Setup costs = 55.76*no of setup hours + 7526.78 This model is reliable to the tune of 85% with R square value noted to be at 0.85. Even the p value is noted to be at 0.00 which implies that the number of set up hours have significant impact on the set up costs. Regression Lines The regression lines computed based on the values are as below. Based on the regression equations discussed above, the lines are framed as above for determining the setup costs based on number of setups and number of setup hours respectively (Weisberg, 2013). With the help of MS Excel the data has been plotted for the data with the trend line equation as determined with the help of regression. The setup costs have been plotted on y axis considering number of setups on x axis. The equation for determination is as shown in the chart and the coefficient of determination is 48%. Another plot has been made with respect to the number of setup hours and the model for determining the setup costs is as plotted above. The coefficient of determination is 85% (Gordon, 2015; Doyle, 2003). Recommendations As may be observed from the determination coefficient R2, the model to determine the setup costs on the basis on number of setups is lesser as compared to number of setup hours. This implies that the reliability of model based out of number of setup hours is high and is thus recommended for determining the setup costs for the Dilbert Toys. References Archdeacon, T.J., 2000. Correlation and Regression Analysis: A Historian's Guide. Univ of Wisconsin Press. Chatterjee, S. Hadi, A.S., 2015. Samprit Chatterjee, Ali S. Hadi. John Wiley Sons. Doyle, A.M., 2003. Regression: A Universal Experience. Greenwood Publishing Group. Gelman, A. Hill, J., 2007. Data Analysis Using Regression and Multilevel/Hierarchical Models. Cambridge University Press. Gordon, R.A., 2015. Regression Analysis for the Social Sciences. 2nd ed. Routledge. Weisberg, S., 2013. Applied Linear Regression. John Wiley Sons.