We Must Regain Our Lost Civil Liberties Essay -- Privacy Act, Patriot

With our nation’s catastrophe of September 11, 2001, emerged a profoundly shaken America, stunned by the degree of the remorselessness. A demonstration of psychological warfare of that extent had never been found in our nation. Nationalists immediately met up, supporting the president to pass enactment, known as the USA Patriot Act, to handle inward and outside dangers to this country. The discussion resulted, concentrated on which kinds of reconnaissance innovation ought to or shouldn't be took into account capturing psychological militants. Be that as it may, the inquiry stays with respect to how these gadgets will be utilized, and how by and by are the individuals who utilize them considered responsible. The motivation behind this paper is to affirm that the proposed checking and filing of users’ data on long range interpersonal communication locales would speak to one more disintegration of our common freedoms for just a minor increase to our national security. The USA Patriot Act or basically the Patriot Act authorizes the utilization of wiretaps, extra observation of innovation, for example, voice message and email, trap and follow gadgets, and requests for instructive and business records. The Department of Justice legitimizes that such activities in criminal examinations, have been utilized for quite a long time. In any case, this activity goes under extraordinary investigation by pundits, for example, the ACLU who keep up that the mystery encompassing the utilization of such devices just as lower models for accomplishing the position to utilize them â€Å"represents a wide extension of intensity without working in an important security protection† (The USA PATRIOT Act: Myth versus Reality, n.d.). The Patriot Act was marked into law on October 26, 2001, 45 days after the fear monger assaults on September eleventh. The discussion over what the Patriot Act really permits law authorization officia... ...om http://www.guardian.co.uk/usa/story/0,12271,1669540,00.html National Security. (n.d.). American Civil Liberties Union. Recovered from http://www.aclu.org/National-Security Presidential Powers, NSA Spying, and the War on Terrorism: Americans’ Attitudes on Late Events †Overview. (2006). American Civil Liberties Union. Recovered from http://www.aclu.org/safefree/nsaspying/24262res20060224.html The New York Times (2009, December 12). Twitter Tapping. [Editorial]. Recovered from http://www.nytimes.com/2009/12/13/conclusion/13sun2.html The USA Patriot Act. (2005). Recovered from http://www.epic.org/protection/psychological warfare/usapatriot The USA Patriot Act: Myth versus Reality. (n.d.). Recovered from http://www.justice.gov/file/ll/subs/add_myths.htm

Throughout the Great Depression, the unemployed in the United States Essay

All through the Great Depression, the jobless in the United States stayed a crippled and scattered mass that made li - Essay Example The U.S is one of the countries that accept on work creation as one of the best method of boosting the national economy. Its lawmakers from a few gatherings have remembered the issue of occupation creation for their plans to win more votes however overlook it the second they climb to power2. It is unreasonable to put the whole fault on the government officials alone since the issue of joblessness in the nation is each one’s obligations. For example, it is more than clear that the U.S residents pick less requesting courses like social and craftsmanship based courses whose fields are as of now swarmed. They leave the outsiders to study innovative, clinical and common science courses which are as yet attractive in the activity markets. After the graduations, the U.S would consistently retain the outsiders who studied complex courses and give alluring compensation bundles while the U.S residents who studied less requesting courses remain jobless3. Lawmakers in the nation don't mer it any fault in this situation. Each understudy is constantly given equivalent chances to seek after any course contingent upon the students’ capacities. Be that as it may, some fault would be coordinated to the legislators. For example, the 2007 worldwide money related emergency that saw more than 500,000 U.S residents from both private and administrative areas lose their positions. The officials requested different monetary establishments to offer some unbound credits to the land division just for the advances to stay unpaid because of a reasons4. The administration needed to pull back certain sums from the national treasury to settle such credits. In the occasion, the national and worldwide economy was undermined and this saw a few people lose their positions among different impacts. The human rights activists have been supporting for the expansion in business rates. There have been a few occasions when the human rights activate the jobless U.S residents to show in signifi cant lanes with banners depicting the requirement for ascend in business rates. Such cases have likewise been depicted in various stages like sites, web pages, national telecom stations, and national papers and through street battles among others. Nonetheless, the administration through the national and country security is constantly sharp at whatever point more than 10 U.S residents accumulate to raise their cases with respect to expanded joblessness rates5. This is on the grounds that whatever starts like a basic and serene showing as a rule go up to be brutal and an odds to plunder from significant stores in the nation. It is accepted this is one of the administration techniques to keep the country quietness in spite of the expanded paces of joblessness. Top U.S legislators have likewise requested fro the capture or even death of top human rights activists upholding for expanded business rates. Political investigator mourn that such cases can cause the residents to lose trust in a specific government and call for unrests, similarly as it occurred in Egypt and Libya among different countries. A few business reports show that unlawful U.S foreigners structure the best rate in the national employment advertise. This is on the grounds that they are given progressively decreased compensation bundles among different advantages. The illicit foreigners are constantly edgy for work open doors for food. Besides, their bosses are constantly soothed of some work guidelines like protection among others. It is

IELTS Band 9 Essay Samples - What to Know About IELTS Band 9 Essay Samples

IELTS Band 9 Essay Samples - What to Know About IELTS Band 9 Essay SamplesIELTS band 9 is a competitive exam. If you want to pass, you need to get started with the right IELTS band 9 essay samples. The best way to pass is to go through IELTS band 9 essay samples for free.These are the original IELTS exam books, and the highest quality. You won't find a better way to study than this. You can start writing right away.The chapters are arranged in different kinds of exercises. Each chapter has several examples to help you with your essay. Some examples are written for people with a UK national, while others are written for non-nationals. This helps to build your vocabulary.Other than the essays samples, you also have practice questions. This allows you to keep the pace while you learn. It also helps you to get feedback from your teacher.Practice test questions are also included in the manual. There are two types of practice tests. First is the multiple choice part and the other is the ti med part. You can use both to practice and focus on what you need to practice more.So now you know how to start getting that perfect score, and this has also helped you know what to do as far as practice is concerned. Now, with the free IELTS band 9 essay samples available, you don't have to buy any of the books. You can use the resources available to get started.You can get started now. Start practicing now and start writing IELTS band 9 essay samples and practice in the practice format.

Exercise Among College Students Exercise - 1182 Words

Abstract Obesity has been a struggle that Americans have been trying to fight over the years but according to study’s many Americans don’t exercise at all. Although exercise is encouraged to Americans the obesity rates continue to increase. College students are vulnerable to weight gain because of the environment and obstacles that surround them. A survey was conducted at the University of Texas at El Paso asking the students questions towards exercising. This literature review will inform the reader how exercise plays an important role in a student’s life benefiting them in a variety of ways. Exercise among college students: A Review of Literature Many individuals become concerned about their weight and talk†¦show more content†¦Lack of exercise affects all individuals in any type of discourse community. Therefore college students should be encouraged to get exercise being that the students are vulnerable to gaining weight through college. Nelson (2009) expresses how parents are the encouragers and they report that 52% of students do not get exercise. If parents can encourage students to study, make friends, and join sports then why don’t they encourage them to exercise? Many college students are not aware of the importance of exercising and the benefits it comes with. A survey was taken at the University of Texas at El Paso asking the college students how important exercising was to them. Figure 1 shows the results: Out of 23 students 11 felt like exercising was extremely important. There was 2 students who believed exercise was slightly important which explains the numbers of Americans participating in physical activity going down. According to Desai (2008) â€Å"overweight and obesity are increasing nationally† (p. 1). In some cases lack of knowledge toward exercising can result in not getting the amount of exercise needed for the body and brain respond properly. Aballay (2013) informs the audience that the â€Å"National comparative studies found that the prevalence of obesity in the adult population is over 20% in 17 of 20 Latin American countries† (p. 2). The obesity rates are high in many countries; many have adjusted to this new lifestyle. According to Knopp (2010) the average weightShow MoreRelatedLack of Exercise Among College Students Essay691 Words   |  3 PagesLack of Exercise among College Students For most people it is common knowledge that maintaining an active lifestyle and exercising on a daily basis is essential to a healthy life, research shows that approximately fifty percent of all college students see a decrease in regular exercise following high school graduation (Kilapatrick 2005). The decline of regular exercise displays a problem in more then a few colleges; the correlation of increased sedentary lifestyle and decreased physical activityRead MoreThe Importance Of Physical Education1361 Words   |  6 Pages Today’s generation of college students have been infected with social media poisoning, which places little to no importance on physical activity. Their idea of exercise consists of how fast their fingers type. Immediate changes need to be implemented in the education system to avoid serious long-term effects. College physical education courses are designed to promote a healthy lifestyle through education and exercise. The main objective of the education system incorporating physical educationRead MoreThe Effects Of Physical Inactivity On College Students920 Words   |  4 Pagessuggests that approximately 36.7% of all college students are overweight/obese, with numerous at risk for weight gain throughout the college years (McDaniel, Melton, Langdon, 2013). â€Å"Emerging adults, such as students transitioning from home to a collegiate environment, savor the independence and responsibility of making their own decisions† (Musselman Rtledge, 2010). Such autonomy can l ead to poor dietary choices and physical inactivity. Sustained over the college years, these lifestyles might explainRead MoreThe Role Of Peer Pressure On College Students1235 Words   |  5 PagesThe college culture praises unhealthy behaviors, such as binge drinking and the use of drugs such as marijuana, for us immature and still developing young adults. A popular reason for why college students partake in this extremely unhealthy behavior is the phenomenon we have been taught in schools and experienced all our lives: peer pressure. Authors, Nancy P. Barnett, Miles Q. Ott, Michelle L. Rogers, Michelle Loxley, Crystal Linkletter, and Melissa A. Clark, of the article, â€Å"Peer AssociationsRead MoreThe Effects Of Stress Among College Students Essay855 Words   |  4 PagesOver the years many studies have been conducted to determine what creates stress and how college students can cope with stress. Stressors in a student’s life can be created through personal, educationa l and social experiences. A student faces many experiences while transitioning from high school, to college, and into adulthood. These experiences include: living arrangements, personal finances, important career decisions, experiences of failure, interpersonal relationships, and personal financesRead MoreStress Experience By Millennial College Students Essay1505 Words   |  7 Pages Stress in College Students Helen W. Bland, Bridget F. Melton, Lauren E. Bigham, Paul D. Welle Georgia Southern University, University of Georgia, Carnegie Mellon University Author’s Note Helen W. Bland, Department of Public Health, Georgia Southern University; Bridget F. Melton, Department of Health and Human Science, Georgia Southern University; Lauren E. Bigham, Department of Counseling Psychology,University of Georgia; Paul D. Welle, Department of Engineering and Public Policy, CarnegieRead MoreNewton s First Law Of Motion Essay1458 Words   |  6 Pagestwenties. Because a major portion of this age category is in college, it is crucial for universities and community colleges to provide physical education to help students achieve and maintain a standard level of physical and mental fitness outside and inside the classroom. At one time, the American physical education programs were producing strong bodied and strong willed children. The common gymnasium was no less than an arena for students to release pent-up energy and to display their physical abilitiesRead MoreRecently, More And More People’S Bodies Started To Have1381 Words   |  6 Pagescalled exercise. I think everyone is familiar with this word, and we always meet people who exercising in our daily life. Such as students who like to run in downtown or on university campus, a few of student workout at the gym, and so on. Even for some old people, they also like to join the pace. I have been keep doing some simple exercise every day in the past 3 months. Right now, I have lost almost twenty pounds. so I would like to share some experiences about what kind of benefits exercise can provideRead More Critiquing Internet Sources The author is keen in analyzing the issue of excessive consumption of800 Words   |  4 PagesInternet Sources The author is keen in analyzing the issue of excessive consumption of alcohol among college students. He acknowledges that excessive drinking is a common problem among college and university students and wants to explore why such students indulge in such a risky behavior. The author uses a reliable number of students when looking at the drinking problem and chooses the correct age, which is students below 21 years (Dodd et al, 2010). The results of the author’s research are reliable andRead MoreHuntingdon College. Huntingdon College Has A Tiny Campus1017 Words   |  5 PagesHuntingdon College Huntingdon College has a tiny campus of only three acres in a pleasant neighborhood of Montgomery, Alabama. The campus is listed on the National Register of Historic Places. Around 1,100 students attend the traditional day and adult evening degree completion programs. Students from almost every county in the state attend Huntingdon College. Huntingdon College is consistently listed among the top best colleges in the region. They are a member of the Tree Campus USA program. The

Employment Discrimination In The Workplace - 1851 Words

A lot of people in the world have a reason as to why they wake up early in the morning and come out of the house, some sleep late at night while others have to stay online with their machines.Majority do this to earn a living from their jobs.Different jobs have different schedules and one has to keep their schedules right by doing what is expected according to their company policy.This is what one has to read and understand, later sign with the employer for the work schedule to kick off.Employers must treat all employees equally without discrimination and work towards a specific goal which is company related. This is not the case to most companies.Some companies tend to favor some employees while others discriminate and they end up†¦show more content†¦The company ended up violating American with Disability Act (ADA) which advocates protection of people with different disabilities both job seekers and employees in a company.The employers should also not enquire of any of its employees disabilities if its not work related.(U.S Department of Labor, n.d) COMPARISON WITH CLASS ACTION LAW SUIT Ideally the issue of privacy and medical records is very vital according to the law.It is there the right of every employer to respect the patients privacy as far as the work relation agenda is attained.Various employers tend to discriminate and fire employees due to lack of disclosing their medical reports yet they are not among the third party list of disclosure.It is so unlawful and therefore the employer must face allegations and compensate theShow MoreRelatedEmployment Discrimination Within The Workplace1079 Words   |  5 PagesEmployment Discrimination in Indonesia As stated on wikipedia.org, discrimination is action that denies social participation or human rights to categories of people based on prejudice. This includes treatment of an individual or group based on their actual or perceived membership in a certain group or social category, in a way that is worse than the way people are usually treated. This could be done directly or indirectly. Direct discrimination could arise from punishments and indirect discriminationRead MoreWorkplace : Employment And Pregnancy Discrimination1821 Words   |  8 Pages Women in the Workplace: Employment and Pregnancy Discrimination Shenea Abraham Barry University â€Æ' Introduction Law and society is a multi-disciplinary field of study within the broader field of legal studies. The question is what is law? There is no single definition of law. The most influential definition of law is by Max Weber which states that â€Å"laws are an order of rules that are externally guaranteed through physical (or psychological) coercion by an authorized â€Å"staff† of people whoRead MoreEmployment Discrimination Can Wear Many Faces In The Workplace.1703 Words   |  7 PagesEmployment discrimination can wear many faces in the workplace. Three common workplace discriminations are in the categories of age, weight, and sexual orientation. Only age discrimination has a specific law named after it. The law is called the Age Discrimination Act (ADA). Weight discrimination is linked with the Americans with Disabilities Act in order to be enforced. Sexual orientation (Gender identity) is linked with the Civil Rights Act of 1964. There is a new regulation called the LGBT emp loymentRead MoreThe Employment Non-Discrimination Act of 2009—Ensuring Equality in the Workplace for Gay, Lesbian, Bisexual and Transgender Workers1485 Words   |  6 Pageshave no laws on record preventing discrimination against gender identity or expression—commonly known as transgender. While these statistics may be disheartening for many gay, lesbian, bisexual, and transgender (GLBT) individuals, it is not all doom and gloom. Employment protections and rights for GLBTs have grown exponentially in the past two decades. Fortune 500 companies have helped lead the charge for securing equality for gays and lesbians in the workplace. In 2009, more than 85% of FortuneRead MoreUsefulness Of The Future Managers1213 Words   |  5 Pagesstartups may violate one or more aspects of the employment law. The book is useful in training prospective future managers and employers since the workplace discrimination scenario is a rapidly changing issue that requires a more intellectual approach. The risks of violating the discrimination rules are devastating to both the employer and organization. Knowledge is power, and the prospective managers will gain the knowledge surrounding employment discrimination and harassment and are thus informed of theRead MoreEthics of Workplace Discrimination Essay1434 Words   |  6 PagesWorkplace ethics are standards or codes that determines right and wrong moral behavior in the work environment. Discrimination is defined as â€Å"the unjust or prejudicial treatment of different categories of people or things, especially on the grounds of race, age, or sex.† (Oxford Dictionary) Workplace discrimination deals with issues such as religion, race, gender, disability, age, and sexual orientation. Covering all of these issues is beyond the scope of this paper, therefore, I will focus onRead MoreWorkplace Discrimination : Discrimination And Discrimination1205 Words   |  5 Pages Workplace Discrimination Employment discrimination manifests in a variety of forms. The most common scenario is when the employer unfairly treats job applicants and employees because of their gender, race, age, disability, nationality or familial status. Often, employment discrimination that emanates from familial status occurs because of events such as pregnancy. The employers usually take adverse and cruel actions against these employees or rather potential employees. Contextually, adverse actionRead More Americans With Disabilities Act (ADA) Essay757 Words   |  4 Pagesdisabilities (Hernandez, 2000). . The Americans With Disabilities Act (ADA) protects individuals with disabilities from discrimination based upon their disability (Bennett-Alexander, 2001). The protection extends to discrimination in a broad range of activities, including public services, public accommodations and employment. The ADAs ban against disability discrimination applies to both private and public employers in the United States. Not all individuals with disabilities are protectedRead MoreWhen People Think Of Discrimination, They Tend To Think1254 Words   |  6 Pagespeople think of discrimination, they tend to think back to older times of slavery, racism, and an underdeveloped country. Sadly, discrimination actual plays a large role in the workplace of today. Discrimination is defined as â€Å"treating a person or particular group of people differently, especially in a worse way from the way in which you treat other people, because of their skin color, sex, sexuality, etc.† according to the Cambridge Dictionary (Cambridge University Press 1). Discrimination comes in manyRead MoreThe Community Of Lgbt Workers Essay1583 Words   |  7 PagesSince the beginning of their existence and in today’s society, the community of LGBT workers are not being treated fairly or getting their fair share that they deserve in the workplace. They are victims to high rates of workplace discrimination. Instead of being judged as workers and what they bring to their jobs and how they work, they are being judged by their sexual preferences and appearance. Being a gay or transgender worker causes them to be mistreated, not judged for the actual workers they

Poor Job Design in Australia- Free-Samples - Myassignmenthelp.com

Question: Discuss abou the Poor Job Design of Australia. Answer: The essay presents a brief overview of the poor job design of Australia and it also explains the causes of dissatisfaction of Australian. It evaluates and measures the reason of poor job design. It describes how the poor job design affects the employees performance and efficiency. It tells the benefits of proper and adequate job design in an organization. It also explains the techniques and methods to improve and manage the performance of employees. It explains that how the companies enhance the morale and job satisfaction of Australian. Job design is the core task of the human resource management and it is related to the requirements of the methods, contents, and relationship of employment in order to satisfy organizational and technological requirements with personal and social requirements of the job. Job design fixes the responsibilities and duties of the job. Therefore, job design affects the behavior and attitudes of employees. Job design also provides information about the qualification needed for doing the work. If the job is designed efficiently, then highly competent managers will join the association. Job design plays a significant role in an organization to achieve the organizational goals and objectives. The efficient job design improves the profitability and productivity of the company (Cascio, 2015).The various factors affect the job designs, which are discussed below. Organizational factors: Culture, work nature, Ergonomics, workflow are the organizational factors which influence the job design. The company should focus on the organizational factors. Environmental factors: Environmental factors also affect the job design and performance of the employees. These factors include the external factors as well as internal factors of the company. Internal factors include the employee skills and abilities and external factors include the socio- cultural and economic factors (Moran, Abramson, Moran, 2014). Behavioral factors: Behavioral factors include the various elements like diversity, feedback, autonomy and skills, and abilities of employees. These factors also affect the performance of the employees. The poor job design affects the performance of Australian employees. Many Australians workers feel dissatisfied with their jobs due to poor job design. Sometimes employees get disappointed due to poor job satisfaction and they leave the job and they start to search the good opportunities in other industries. Heavy workloads and stress: Heavy workloads also reflect the quality and performance of the organization. However, if the jobs are designed badly, then it will become the reason of high employee turnover, absenteeism, conflicts and other Australians employees problems. Some other factors also influence the job design like proper scope of job, full-time challenges of the job, organizational requirement, managerial skills, organizational structure, individual likes and dislikes, technology and control system. Key reasons of poor job design and job dissatisfaction are discussed below. Underpaid: Underpaid is one of the primary reasons of Australian job dissatisfaction. Mainly, Australian companies do not pay good wages to employees therefore, employees feel dissatisfied with their jobs. Limited career growth and advancement: This also influences the performance of Australians workers and limited career growth and advancement does not provide satisfaction to employees. Poor job design affects the productivity and efficiency of Australians. Lack of interest: A lack of interest is another reason in the workplace therefore, employees feel dissatisfy and unhappy in Australia. Workers want to perform duties and responsibilities which are challenging and engaging. Sometimes companies assign monotonous and repetitive work to employees then they get boredom from such work. It also influences the efficiency of employees. Poor management: The management plays a significant role in an organization. The top management is responsible for planning, organizing, controlling of an organization and it is also responsible for motivating the workers. Due to poor management, employees do not perform duties and responsibilities effectively. It influences the productivity and performance of employees adversely. Managers with poor leadership and management skills also affect the performance of workers (Abdelhak, Grostick Hanken, 2014). Inadequate resources: In Australia, workers do not get the proper resources and facilities for doing the jobs. Thus, it becomes the main cause of job dissatisfaction of Australians employees. The pathetic working environment of the company also affects the job performance of the employees. Lack of transparency: Lack of transparency increases rumors in the organization and it also becomes the main reason of dissatisfaction of Australians workers. It also demotivates and demoralizes the employees. Perceived discrimination: Employees discrimination also influences the efficiency of employees and it is the other cause of poor job design. It also increases the conflicts and grievances among the workers (Rao, 2014). Lack of role clarity: It happens, when incompatible and mismatch roles and responsibilities are assigned to two different workers at the same time. This lack of clarity in Australians creates tension and conflicts between the workers. It also influences the performance of Australians workers. After the various researches, it has been analyzed that office gossip also affects the performance of employees. It also influences the growth of the organization and it is the reason of poor job design in the organization. Poor leadership from the top management: A manager motivates the employees for doing work but sometimes managers do not provide the motivation to employees. The aggressive and arrogant behavior of managers also affects the performance of Australian. After the various researches, it has been observed that all these causes affect the performance and efficiency of Australians so it should be controlled by the organization. The excellent job design plays a significant role in an organization. The effective job design provides information for designing the organizational framework and structure. Therefore, it helps to prepare the organizational structure of the company. It also helps in HR planning, human resource acquisition, and development. It also finds out the number of jobs available in the company. An effective job design not only determines the jobs but it also estimates the minimum skills, qualification, and experience needed to various kinds of jobs. The excellent job design also plays a vital role in human resource acquisition and selection process. It also helps to search right person at the right work in the company (Paill, Chen, Boiral Jin, 2014). Perfect job design reduces the risk of selecting the wrong employees to the job in an organization. It helps to encourage the motivation and efficiency of employees for doing the task. Thus, motivated workers commit for their best productivity, performance, and efficiency at maximum level. Proper job design also provides job satisfaction to employees and it also enhances the morale of the employees (Rothwell, Hohne King, 2012). It also ensures the success of the company. It helps to reduce the conflict and grievances of employees within the organization. The perfect job design also improves the quality of work and it also provides support to maintain a pleasant relationship between management and employees. Positive changes in job design also provide help to change the belief, faith, and attitude of employees to make them positive for the association benefits. Therefore, all these things help to improve and develop the quality of work life. Perfect job design also helps in supervisi on and management and it reduces the cost of supervision. It also helps to implement the changing environment in the organization. It provides support to the achievement of organizational goals and objectives (Knowles, Holton III Swanson, 2014). Employment should be designed in such way that job specifications and requirements should be balanced. It should not be under loaded as well as over loaded, therefore; it should maintain the balance between authorities and responsibilities. The various techniques and methods available for perfect job design in the company. Hence, some of the important methods and techniques are discussed below. Classical method/ approach: The classical method of job design is propounded by the F.W Taylor. In this theory, F. W Taylor focused on the balance of the motion, work and time at work. He designed the theory in such way that productivity and efficiency can be increased effectively. The classical theory uses three methods to perfect job design in the organization. The methods of classical approach are such as job rotation, work simplification and job enlargement (Knowles, Holton III, Swanson, 2014) Behavioral approach/ method: Efficiency and effectiveness depend on the behavior of employees towards the job. Employment should be enough to motivate the employees. The behavioral technique of job design includes some behavioral aspects of workers like task identity, variety, autonomy, feedback mechanism, and task significance. The behavioral approach includes the following method such as job enrichment, autonomous team; modify work schedule method and job characteristics method (Jackson, Schuler, Jiang, 2014). Situational theory: The Situational theory is different from the behavior and classical theories. This theory deals with situation and condition of the company. Human resource management plays an integral role to provide satisfaction to the employees. In todays world, Australian companies are facing emerging challenges in the form of attainment, maintaining, balancing and optimization of human personnel in the organization. They are responsible to solve the problems and consequences of the employees. The human resource management should collect the information about the employees related to their job satisfaction. HR managers should appoint a person who can handle the dispute and conflicts of employees at the workplace. Human resource department should provide the excellent and favorable working environment to employees for doing work. HRM maintains a link between employer and employees (Richey Klein, 2014). Therefore, it should focus on the morale and job satisfaction of employees. The HRM should maintain the good managerial relation with the employees. It will provide motivation to employees. It should provide the fair and adequate remune ration and compensation to workers to competent employees. It will enhance the working capacity of employees. Now it is assumed that HRM plays a significant role in the company success and it will also provide job satisfaction to Australians employees. An Australian company cannot survive its business without human resource management so HRM is essential in every organization. It also reduces the absenteeism, employees turnover and job stress of Australians workers. HRM maintains discipline in the organization for doing work (Finn, 2011). Human resource management uses various techniques to improve and manage the employees performance. They are discussed below. Set clear expectations: It is the important technique to improve and manage the employees performance. HR managers should continue manage and set the expectations of Australians. Train managers: Train managers provide training to new and underperforming employees. In this way, they help to improve the efficiency and performance of the employees (Ehnert, Harry Zink, 2013). Use SMART goals: SMART goals stands for specific, measurable, achievable, realistic, and time bound. Therefore, it encourages the people to achieve the goals and objectives. Give timely and frequent feedback: Feedback plays a significant role to evaluate and measure the employees performance. If the employee is doing good work then senior managers give positive feedback of the employee. If the employee is not doing work effectively then it can affect the performance of employee. So the human resource management should take timely feedback of the employees (Berman, Bowman, West, Van Wart, 2012). Focus on morale: It is the integral technique to improve and manage the performance of Australians employees. Human resource management should focus on the morale and self-esteem of Australians (Marler Parry, 2016) Human resource management can take various steps to improve the poor job design and provide job satisfaction to employees at the workplace. The various steps are discussed below. Provide a positive working environment: HR managers should provide the positive working environment to employees for providing satisfaction to employees. Therefore, it is one of the important factors to improve the poor job design. In addition, the company should provide some extra services to employees like childcare information, employee discount program, check cashing and money order. Thus, it will encourage the motivation of employees and it will also increase the productivity of the company (Card Krueger, 2015). Reward and recognition: Reward and recognition is a powerful tool to build morale and motivation of the employees. HR managers should provide the reward and recognition to competent and potential workers. In this way, the company can create a good working environment in the organization (Wright, Guest Paauwe, 2015) Develop workers skills and potential: The Company can develop the worker's skills and potential through training and development programs. Training and learning programs make employees more innovative and productive for doing work in the organization. Training and development programs play a vital role in an organization to improve the poor job design. Well trained employees are more capable to perform their task effectively. Well trained employees do not need more supervision, they can perform the task individually also. It will help to build a good relationship between management and employees (Saleem, 2015). Measure and evaluate the job satisfaction: It is the never ending process, thus the main objective of the evaluation is to analyze and measure the progress and it also improves the performance of employees. It also helps to evaluate and measure the attitudes, motivation, and morale of the employees. Encourage teamwork: HR managers should encourage team work and maintain cooperation among Australians to improve the poor job design in the organization. Teamwork is the biggest motivators to encourage the employees for doing work. In teamwork, people work together and they share their ideas and thoughts. Therefore, it provides benefits to new employees because they learn many things from their seniors (Guest, Paauwe Wright, 2012). Be transparent: Lack of transparency is the important cause of poor job design so HR managers should maintain the transparency in the organization. Transparency is one of the effective ways to encourage the employees for doing work and it builds trust among Australian employees (Kaufman, 2015) Provide adequate resources: Human resource department should provide the proper and adequate resource to the employee. In Australia, many companies do not provide the basic facilities to employees, therefore, it affects the performance of Australian. In this way, HR managers can improve the poor job design in the Australia (Rummler Brache, 2012). Communicate effectively: Communication is the important key to improve the poor job design and provide satisfaction to employees. It will improve the productivity and efficiency of employees for doing the job (Van Tiem, Moseley Dessinger, 2012). Job satisfaction of employees provides various benefits to the company as well as employees also. After the many research, it has been studied that job satisfaction improves the communication in the organization. It also improves the attitudes and values of Australians employees. Proper job design and job satisfaction also help to find out the causes of indirect productivity problems. It will improve the poor quality of work and it also improves the effectiveness of organization (Bratton Gold, 2012). Through job satisfaction of employees, the company can attain the organizational goals and objectives. Further, job satisfaction also maintains coordination and cooperation between employers and employees. Production and productivity of the association depend on the job satisfaction of employees. Performance appraisal is also an important key factor to evaluate the job performance of employees. It also enhances the morale and satisfaction level of Australians workers (Zairi, 2012). If t he employees satisfy with their jobs then they give innovative ideas and thoughts to achieve the organizational goals and objectives. There are several HR practices also play a significant role to improve the performance of Australians. The various HR practices include placement practice, compensation practice, training practice, human resource planning, motivational forces, promotion practices, performance appraisal system, compensation system and recruitment and selection practices. All these HR practices can provide the job satisfaction to employees (Banfield Kay, 2012). Now it is concluded that proper job design plays a significant role in every organization. In Australia, many employees have dissatisfied the poor quality of work and inadequate job design. Therefore, HR managers must promote the productivity and efficiency of Australians employees. HR managers play important role in the company because they maintain a link between managers and employees (Marchington, Wilkinson, Donnelly Kynighou, 2016). Human resource management implements various rules, policies, and strategies in the company. They play a major role in organizational success and progress. Thus, without human resource management, an organization cannot survive its business for a long time period. The Australian companies should make proper and adequate job design for the employees and they should provide job satisfaction to employees. A proper job design helps to improve and manage the performance of Australian employees. It also helps to achieve organizational goals and objectives . Every organization should use the effective job design policies and method. References Abdelhak, M., Grostick, S. and Hanken, M.A., 2014.Health Information-E-Book: Management of a Strategic Resource. Elsevier Health Sciences. Jackson, S.E., Schuler, R.S. and Jiang, K., 2014. An aspirational framework for strategic human resource management.Academy of Management Annals,8(1), pp.1-56. Berman, E.M., Bowman, J.S., West, J.P. and Van Wart, M.R., 2012.Human resource management in public service: Paradoxes, processes, and problems. Sage. Bratton, J. and Gold, J., 2012.Human resource management: theory and practice. Palgrave Macmillan. Card, D. and Krueger, A.B., 2015.Myth and measurement: The new economics of the minimum wage. Princeton University Press. Cascio, W.F., 2015. Strategic HRM: Too important for an insular approach.Human Resource Management,54(3), pp.423-426. Ehnert, I., Harry, W. and Zink, K.J. eds., 2013.Sustainability and human resource management: Developing sustainable business organizations. Springer Science Business Media. Knowles, M.S., Holton III, E.F. and Swanson, R.A., 2014.The adult learner: The definitive classic in adult education and human resource development. Routledge. Finn, D., 2011.Job Services Australia: design and implementation lessons for the British context. Department for Work and Pensions. Guest, D.E., Paauwe, J. and Wright, P. eds., 2012.HRM and performance: Achievements and challenges. John Wiley Sons. Kaufman, B.E., 2015. Evolution of strategic HRM as seen through two founding books: a 30th anniversary perspective on development of the field.Human Resource Management,54(3), pp.389-407. Knowles, M.S., Holton III, E.F. and Swanson, R.A., 2014.The adult learner: The definitive classic in adult education and human resource development. Routledge. Marchington, M., Wilkinson, A., Donnelly, R. and Kynighou, A., 2016.Human resource management at work. Kogan Page Publishers. Marler, J.H. and Parry, E., 2016. Human resource management, strategic involvement and e-HRM technology.The International Journal of Human Resource Management,27(19), pp.2233-2253. Moran, R.T., Abramson, N.R. and Moran, S.V., 2014.Managing cultural differences. Routledge. Paill, P., Chen, Y., Boiral, O. and Jin, J., 2014. The impact of human resource management on environmental performance: An employee-level study.Journal of Business Ethics,121(3), pp.451-466. Rao, T.V., 2014.HRD audit: Evaluating the human resource function for business improvement. SAGE Publications India. Richey, R.C. Klein, J.D., 2014.Design and development research: Methods, strategies, and issues. Routledge. Rothwell, W.J., Hohne, C.K. and King, S.B., 2012.Human performance improvement. Routledge. Rummler, G.A. and Brache, A.P., 2012.Improving performance: How to manage the white space on the organization chart. John Wiley Sons. Saleem, H., 2015. The impact of leadership styles on job satisfaction and mediating role of perceived organizational politics.Procedia-Social and Behavioral Sciences,172, pp.563-569. Van Tiem, D., Moseley, J.L. and Dessinger, J.C., 2012.Fundamentals of performance improvement: Optimizing results through people, process, and organizations. John Wiley Sons. Wright, P.M., Guest, D. and Paauwe, J., 2015. Off the Mark: Response to Kaufman's Evolution of Strategic HRM.Human Resource Management,54(3), pp.409-415. Zairi, M., 2012.Measuring performance for business results. Springer Science Business Media.

Practice Exam Essay Example

Practice Exam Essay Chapter 9 Which of the following statements is correct? | | Unfavorable cost variances always indicate bad performance. | | Favorable cost variances always indicate good performance. | | Both of the above statements are correct. | | Neither of the above statements are correct. | Managers should not assume that unfavorable cost variances always indicate bad performance and that favorable cost variances always indicate good performance. Unfavorable cost variances may result from an increase in revenues (e. g. , ingredient costs may be higher than expected because more meals were served in a restaurant than anticipated). And, favorable cost variances may result from a decrease in revenues (e. g. , ingredient costs may be lower than expected because less meals were served in a restaurant than anticipated). | A companys static budget estimate of total overhead costs was $805,000 based on the assumption that 23,000 units would be produced and sold. The company estimates that 20% of its overhead is variable and the remainder is fixed. The total overhead cost according to the flexible budget if 27,000 units were produced and sold is  (Do not round intermediate calculations. ):| | $837,000| | $805,000| | $833,000| $913,500| First, determine the budgeted variable overhead as follows. Budgeted variable overhead = Budgeted overhead cost of $805,000 ? 20% (variable portion) = $161,000 Next, determine the budgeted variable overhead per unit as follows. Budgeted variable overhead of $161,000 ? 23,000 units produced and sold = $7. 0 per unit Then, determine the budgeted fixed overhead as follows. Budgeted fixed overhead = Budgeted overhead cost of $805,000 ? 80% (fixed portion) = $644,000. Finally, the flexible budget at 27,000 units is determined as follows. Budgeted variable overhead of (27,000 units ? $7. 00 er unit variable overhead) + budgeted fixed overhead of $644,000 = $833,000| An activity variance is the difference between:| | a revenue or cost item in the static planning budget and the same item in the flexible budget. | | how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. | | how much a cost should have been, given the actual level of activity, and the actual amount of the cost. | | None of these. | An activity variance is the difference between a revenue or cost item in the static planning budget and the same item in the flexible budget. We will write a custom essay sample on Practice Exam specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Practice Exam specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Practice Exam specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A revenue (rather than activity) variance is the difference between how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. A spending (rather than activity) variance is the difference between how much a cost should have been, given the actual level of activity, and the actual amount of the cost. | A restaurant has a cost with the following cost formula: $2,100 + $5. 7q, where q is the number of meals served. The restaurants planning budget is based on 2,100 meals. Its actual level of activity was 2,000 meals and the actual amount of the cost at that level of activity was $13,600. The activity variance for this cost is:| | $100 U| | $570 F| | $100 F| | $570 U| Activity variance = Planning budget ? Flexible budget Activity variance = ($2,100 + $5. 7 ? 2,100) ? ($2,100 + $5. 7 ? 2,000) = $14,070 ? $13,500 = $570 F| If the average selling price is greater than expected, the revenue variance is:| | labeled as unfavorable. | | labeled as favorable. | | an activity variance. | | cannot be labeled as favorable or unfavorable without obtaining an explanation. | If the average selling price is greater than expected, the revenue variance is favorable| If the actual cost incurred is greater than what the cost should have been as set forth in the flexible budget, the variance is:| | an activity variance. | | cannot be labeled as favorable or unfavorable without obtaining an explanation. | | labeled as unfavorable. | | labeled as favorable. | If the actual cost incurred is greater than what the cost should have been as set forth in the flexible budget, the variance is labeled as unfavorable. | All of the statements are correct except:| | A flexible budget performance report separates the effects of how well prices were controlled and operations were managed. | To generate a favorable variance for net operating income in a business that serves customers managers must take actions to increase client-visits. | | Flexible budget performance reports provide more useful information to managers than a simple comparison of budgeted to actual results. | | To generate a favorable overall revenue and spending variance, managers must take action s to protest selling prices. | To generate a favorable overall revenue and spending variance, managers must take actions to protect selling prices, increase operating efficiency, and reduce the prices of inputs. The five columns on a Performance Report Combining Activity Variances with Revenue and Spending Variances should be ordered as follows:| | Planning Budget, Activity Variances, Flexible Budget, Revenue and Spending Variances, and Actual Results. | | Flexible Budget, Activity Variances, Planning Budget, Revenue and Spending Variances, and Actual Results. | | Planning Budget, Revenue and Spending Variances, Flexible Budget, Activity Variances, and Actual Results. | | Actual Results, Activity Variances, Flexible Budget, Revenue and Spending Variances, and Planning Budget. The columns on a Performance Report Combining Activity Variances with Revenue and Spending Variances should be ordered as follows: Planning Budget, Activity Variances, Flexible Budget, Revenue and Spending Vari ances, and Actual Results. | All of the statements are correct except:| | more than one cost driver might be needed to adequately explain all of the costs in an organization. | | cost formulas based on more than one cost driver are more accurate than the cost formulas based on just one cost driver. | | flexible budgets can be prepared with up to two cost drivers. | when cost formulas are based on more than one cost driver, the variances will also be more accurate. | Flexible budgets can be prepared with multiple cost drivers; they are not limited to two. Consider the electricity cost included in Ricks Hairstyling example in the textbook. Some of the cost is fixed since electricity is used even at night when the salon is closed. Some of the cost depends on the number of client-visits. And the rest of the cost depends on the number of hours the salon is open. | Let q1  represents client visits and q2  represents hours of operations. The electricity cost for Blissful Spa depends on both client-visits and the hours of operations and its cost formula is $960 + $0. 65q1  + 3. 10 q2. If the actual number of client visits is 1,920 and the salon was open for 450 hours during the month, the flexible budget amount for electricity is:| | $7,205| | $8,160| | $2,979| | $3,603| Electricity cost = $960 + $0. 65q1  + $3. 10 q2 Electricity cost = $960 + ($0. 65 ? 1,920) + ($3. 10 ? 450) = $3,603| Which of the following statements is not correct? | | One of the common errors in preparing performance reports is to implicitly assume that all costs are fixed. | A flexible budget allows managers to isolate activity variances and revenue and spending variances. | | Comparing static planning budget costs to actual costs only makes sense if the cost is variable. | | One of the common errors in preparing performance reports is to implicitly assume that all costs are variable. | Comparing static planning budget costs to actual costs only makes sense if the cost is fixed. If the cost isnt fixed, it needs to be adjusted for any change in activity that occurs during the period. | Perhaps the most common errors in performance evaluation are implicitly assuming that:| all revenues and costs are fixed| | all revenues are fixed and that all costs are variable. | | all revenues and costs are fixed or assuming that they are all strictly variable. | | all revenues are variable and that all costs are fixed. | Perhaps the most common errors in performance evaluation are implicitly assuming that all revenues and costs are fixed or assuming that they are all strictly variable. | Chapter 10 Fausto Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the materials costs of one unit of product:| Standard Quantity|   Standard Price| Standard Cost| 5 pounds| $   7. 30/pound| $36. 50| | During June, the company purchased 165,700 pounds of direct material at a total cost of $1,292,460. The company manufactured 28,000 units of product during June using 141,700 pounds of direct materials. The price variance for the direct materials acquired by the company during June is  (Do not round intermediate calculations. ):| | $70,850 favorable. | | $82,850 favorable. | | $82,850 unfavorable. | | $70,850 unfavorable. | First, determine the actual price per unit of materials as follows. | Total cost of $1,292,460 ? total pounds of 165,700 = $7. 80 per pound. Then, the price variance for the direct material acquired by the company is determined as follows. | Materials price variance = AQ ? (AP ? SP). | Materials price variance = 165,700 ? ($7. 80 ? $7. 30) = $82,850 (U). | 2. award: 0 out of 10. 00 points Fausto Company employs a standard cost system in which direct materials inventory is carrie d at standard cost. The company has established the following standard for the materials costs of one unit of product:| Standard Quantity| Standard Price| Standard Cost| 5 pounds| $   7. 4/pound| $37. 0| | During June, the company purchased 165,900 pounds of direct material at a total cost of $1,327,200. The company manufactured 30,000 units of product during June using 151,900 pounds of direct materials. The direct material quantity variance for June is:| | $14,060 favorable. | | $14,060 unfavorable. | | $15,200 unfavorable. | | $15,200 favorable. | First, determine the standard quantity allowed as follows. | Total units of 30,000 units ? standard quantity of 5 pounds per unit = 150,000 pounds. | Then, the direct material quantity variance is determined as follows. | Materials quantity variance = SP ? (AQ – SQ). | Materials quantity variance = $7. 40 ? (151,900 – 150,000) = $14,060 (U). | 3. award: 0 out of 10. 00 points Mochel Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the direct labor costs of one unit of product:| Standard Hours| Standard Rate| Standard Cost| 1. 70 hours| $24. 00/hour| $40. 80| | The total factory wages for June were $1,100,000, 80 percent of which were for direct labor. The company manufactured 21,300 units of product during June using 35,200 direct labor hours. The direct labor rate variance for June is  (Do not round intermediate calculations. ):| | $255,200 favorable. | | $35,200 unfavorable. | | $255,200 unfavorable. | $35,200 favorable. | First, calculate the actual rate per hour of direct labor as follows. | Total factory wages of $880,000 (or $1,100,000 ? .80) ? total direct labor hours of 35,200 = $25. 00 per hour. | Then, the direct labor rate price variance is determined as follows. | Labor rate variance = AH ? (AR – SR). | Labor rate variance = 3 5,200 ? ($25. 00 – $24. 00) = $35,200 (U). | 4. award: 0 out of 10. 00 points Mochel Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the direct labor costs of one unit of product:| Standard Hours| Standard Rate| Standard Cost| 2. 0 hours| 24. 3/hour| 48. 60| | The total factory wages for June were $1,160,000, 80 percent of which were for direct labor. The company manufactured 19,000 units of product during June using 37,120 direct labor hours. The direct labor efficiency variance for June is:| | $ 22,000 unfavorable. | | $ 21,384 unfavorable. | | $ 21,384 favorable. | | $ 22,000 favorable. | First, calculate the standard hours allowed as follows. | 19,000 units ? 2. 0 hours per unit = 38,000 hours. | Then, the direct labor efficiency variance is determined as follows. | Direct labor efficiency variance = SR ? AH – SH). | Direct labor efficiency variance = $24. 3 ? (37,120 – 38,000) = $21,384 (F). | 5. award: 0 out of 10. 00 points Houghton Company maintains warehouses that stock items carried by its e-retailer clients. When one of Houghtons clients receives an order from an online customer, the order is forwarded to Houghton. Houghton then pulls t he item from the warehouse, packs it and ships it to the customer. Houghton uses a predetermined variable overhead rate based on direct labor-hours. According to the companys records, . 09 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $6. 0 per direct-labor hour. During July, Houghton shipped 295,000 orders using 26,300 direct labor-hours. The company incurred a total of $168,320 in variable overhead costs. The variable overhead rate variance during July was  (Do not round intermediate calculations. ):| | $2,630 unfavorable. | | $2,630 favorable. | | $1,625 unfavorable. | | $1,625 favorable. | The variable overhead (VOH) rate variance during July is determined as follows. | VOH rate variance = AH (AR – SR). | VOH rate variance = 26,300 hours ($6. 40 per hour – $6. 50 per hour) = $2,630 (F). | 6. award: 0 out of 10. 00 points Houghton Company maintains warehouses that stock items carried by its e-retailer clients. When one of Houghtons clients receives an order from an online customer, the order is forwarded to Houghton. Houghton then pulls the item from the warehouse, packs it and ships it to the customer. Houghton uses a predetermined variable overhead rate based on direct labor-hours. According to the companys records, . 08 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $6. 70 per direct-labor hour. During July, Houghton shipped 260,000 orders using 20,600 direct labor-hours. The company incurred a total of $135,960 in variable overhead costs. The variable overhead efficiency variance during July was:| | $2,060 unfavorable. | | $2,060 favorable. | | $1,340 unfavorable. | | $1,340 favorable. | The variable overhead (VOH) efficiency variance during July is determined as follows. | VOH efficiency variance = SR (AH – SH). | VOH efficiency variance = $6. 70 per hour (20,600 hours – 20,800 hours) = $1,340 (F). | 7. award: 0 out of 10. 00 points Mirenda Company applies manufacturing overhead costs to products on the basis of direct labor-hours. The standard cost card shows that 12. 0 direct labor-hours are required per unit of product. For August, the company budgeted to work 362,000 direct labor-hours and to incur the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $492,320   Ã‚  | Total variable overhead costs| 401,000   Ã‚  | | During August, the company completed 28,100 units of product, worked 345,630 dir ect labor-hours, and incurred the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $473,510   Ã‚  | Total variable overhead costs| 400,000   Ã‚  | | The denominator activity in the predetermined overhead rate is 362,000 direct labor-hours. The fixed overhead budget variance for August is:| | $26,085 F. | | $26,085 U. | | $18,810 U. | | $18,810 F. | Compute the fixed overhead (FOH) budget variance as follows. | FOH budget variance = Actual fixed overhead – Budgeted fixed overhead. | FOH budget variance = $473,510 – $492,320 = $18,810 F. | Since actual fixed overhead was less than the amount budgeted for the period, the budget variance is favorable. | 8. award: 0 out of 10. 00 points Mirenda Company applies manufacturing overhead costs to products on the basis of direct labor-hours. The standard cost card shows that 12. 0 direct labor-hours are required per unit of product. For August, the company budgeted to work 372,000 direct labor-hours and to incur the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $580,320   Ã‚  | Total variable overhead costs| 426,000   Ã‚  | | During August, the company completed 28,600 units of product, worked 357,500 direct labor-hours, and incurred the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $561,280   Ã‚  | Total variable overhead costs| 422,000   Ã‚  | | The denominator activity in the predetermined overhead rate is 372,000 direct labor-hours. The fixed overhead volume variance for August is  (Do not round intermediate calculations. ):| | $12,605 U. | | $27,082 U. | | $4,462 F. | | $22,620 U. | First, compute the fixed overhead (FOH) rate as follows. | FOH rate = Budgeted fixed overhead costs ? budgeted direct labor hours. | FOH rate = $580,320 ? 372,000 direct labor hours = $1. 56 per direct labor hour. | Then, compute the FOH volume variance as follows. | FOH volume variance = Budgeted fixed overhead – (Standard hours allowed ? FOH rate). | FOH volume variance = $580,320 – ((28,600 units ? 12. 40) ? $1. 56) = $27,082 U. Since budgeted fixed overhead was more than the amount applied to work in process during the period, the volume variance is unfavorable. | 9. award: 0 out of 10. 00 points Assuming that there is an unfavorable price variance, the entry to record the purchase of materials on account includes a:| | debit to Work in Process, a credit to Materials Quantity Variance, and a credit to Raw Materia ls. | | debit to Raw Materials, a debit to Materials Price Variance, and a credit to Accounts Payable. | | debit to Work in Process, a debit to Materials Quantity Variance, and a credit to Raw Materials. | debit to Raw Materials, a credit to Materials Price Variance, and a credit to Accounts Payable. | Assuming that there is an unfavorable price variance, the entry to record an unfavorable material price variance upon purchase of materials on account includes a debit to Raw Materials, a debit to Materials Price Variance, and a credit to Accounts Payable. | 10. award: 0 out of 10. 00 points The entry to record an unfavorable labor efficiency and a favorable labor rate variance includes a:| | Debit to Wages Payable, a debit to Labor Rate Variance, a credit to Labor Efficiency Variance, and a credit to Work in Process. | Debit to Wages Payable, a debit to Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Work in Process. | | Debit to Work in Process, a debit t o Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Wages Payable. | | Debit to Work in Process, a debit to Labor Rate Variance, a credit to Labor Efficiency Variance, and a credit to Wages Payable. | The entry to record an unfavorable labor efficiency and a favorable labor rate variance includes a: debit to Work in Process, a debit to Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Wages Payable. Chapter 11 1. award: 0 out of 10. 00 points A company reported the following results:| |   |   | Average operating assets| $| 56,000   Ã‚  | Sales|   | 290,000   Ã‚  | Contribution margin|   | 29,300   Ã‚  | Net operating income|   | 10,100   Ã‚  | | The companys ROI is  (Do not round your intermediate calculations. ):| | 52. 32%. | | 10. 10%. | | 18. 04%. | | 36. 07%. | Return on investment = (Net operating income ? Sales) ? (Sales ? Average operating assets)| Return on investment = ($10,100 ? $290,000) ? ($290,000 ? $56,000) = 3. 48% ? 5. 18 = 18. 04%| 2. award: 0 out of 10. 00 points The Midwest Division of Transformers, Inc. ecorded operating data as follows for the past year:| |   |   | Sales| $| 1,155,000   Ã‚  | Average operating assets|   | 330,000   Ã‚  | Stockholders equity|   | 262,500   Ã‚  | Net operating income|   | 84,000   Ã‚  | Residual income|   | 42,000   Ã‚  | | The divisions turnover for the past year was:| | 0. 80. | | 4. 40. | | 3. 50. | | 13. 75. | The division’s turnover for the past year is determined as follows. Turnover = Sales ? Average operating assets Turnover = $1,155,000 ? $330,000 = 3. 50| 3. award: 0 out of 10. 00 points A company reported the following results:| |   |   | Average operating assets| $| 410,000   Ã‚  Ã‚  Ã‚  | Stockholders equity| $| 360,000   Ã‚  Ã‚  Ã‚  | Sales| $| 1,340,000   Ã‚  Ã‚  Ã‚  | Net operating income| $| 85,700   Ã‚  Ã‚  Ã‚  | Minimum required rate of return|   | 17%   | | The companys residual income is:| | $16,000| | $484,300| | $274,300| | $24,500| |   |   | Average operating assets| $| 410,000   | | | | Net operating income  Ã‚  | $| 85,700   | Minimum required return (17% ? $410,000)|   |   69,700   |   Ã‚  | | | Residual income  Ã‚  Ã‚  | $| 16,000   | | | | 4. award: 0 out of 10. 00 points The Northwest Division of Huron Company recorded operating data as follows for the past year. | |   |   | Sales| $| 625,000   Ã‚  Ã‚  | Average operating assets|   | 275,000   Ã‚  Ã‚  | Stockholders equity|   | 205,000   Ã‚  Ã‚  | Net operating income|   | 65,000   Ã‚  Ã‚  | Residual income|   | 35,000   Ã‚  Ã‚  | | What was the divisions minimum required rate of return for the past year? | | 12. 91%. | | 10. 91%. | | 11. 91%. | | 9. 91%. | First, calculate the minimum required return as follow. Minimum required return = Net operating income – Residual income Minimum required return = $65,000 – $35,000 = $30,000 Then, the minimum required rate of return is determined as follows. Minimum required rate of return = Minimum required return ? Average operating assets Minimum required rate of return = $30,000 ? $275,000 = 10. 1%| 5. award: 0 out of 10. 00 points The following data are average times per order over the last month. | |   |   | Wait time to start production| 16. 0|   days| Inspection time| 1. 6|   days| Process time| 2. 9|   days| Move time| 2. 4|   days| Queue time| 8. 0|   days| | The manufacturing cycle efficiency (M CE) would be  (Do not round intermediate calculations. ):| | 30%. | | 19%. | | 81%. | | 46%. | Throughput time = Process time + Inspection time + Move time + Queue time| Throughput time = 2. 9 days + 1. 6 days + 2. 4 days + 8. 0 days = 14. 9 days| MCE = Value-added time (or process time) ? Throughput time| MCE = 2. days ? 14. 9 days = 19%| 6. award: 0 out of 10. 00 points The following data are average times per order over the last month. | |   |   | Wait time to start production| 15. 1|   days| Inspection time| . 7|   days| Process time| 3. 2|   days| Move time| 1. 5|   days| Queue time| 7. 1|   days| | The throughput time would be:| | 12. 50 days| | 20. 50 days| | 7. 10 days| | 5. 40 days| Throughput time = Process time + Inspection time + Move time + Queue time Throughput time = 3. 2 days + . 7 days + 1. 5 days + 7. 1 days = 12. 50 days| 7. award: 0 out of 10. 00 points All of the following statements are correct except:| | incentive compensation for employees, su ch as bonuses, should not be tied to balanced scorecard performance measures. | | top managers who translate strategy into performance measures that employees can understand and influence are following a balanced scorecard approach. | | financial measures such as residual income may be included in a balanced scorecard. | | operating measures such as delivery cycle time may be included in a balanced scorecard. | Incentive compensation for employees, such as bonuses, can, and probably should, be tied to balanced scorecard performance measures. 8. award: 0 out of 10. 00 points All of the following statements are correct except:| | under the balanced scorecard approach, top management translates its strategy into performance measures that employees can understand and influence. | | although ROI is widely used in evaluating performance, it should not be included in a balanced scorecard. | | Performance measures used in the balanced scorecard approach tend to fall into four groups: financ ial, customer, internal business processes, and learning and growth. | | a balanced scorecard consists of an integrated set of performance easures that are derived from and support a companys strategy. | ROI is best used as part of a balanced scorecard, which can provide concrete guidance to managers, making it more likely that their actions are consistent with the company’s strategy and reducing the likelihood that they will boost short-run performance at the expense of long-term performance. | 9. award: 0 out of 10. 00 points Division A produces a part that it sells to outside customers. Data concerning this part appear below:| |   |   | Selling price to outside customers| $| 60. 3   Ã‚  | Variable cost per unit| $| 40. 1   Ã‚  | Total fixed cost| $| 101,000  Ã‚  Ã‚  | Capacity in units|   | 20,200   Ã‚  | | Division B of the same company now purchases 5,100 units of a similar part from an outside supplier at a price of $58. 2 per unit. Division B wants to purchase these 5,100 units from Division A instead, but Division A has no idle capacity. Division A should insist on a transfer price of at least:| | $60. 3| | $58. 2| | $40. 1| | $45. 1| Transfer price ? Variable cost per unit + (Total contribution margin on lost sales / Number of units transferred)| Transfer price ? $40. 1 + ($103,020 / $5,100)| Transfer price ? $60. 3| 10. award: 0 out of 10. 0 points Division A produces a part that it sells to outside customers. Data concerning this part appear below:| |   |   | Selling price to outside customers| $| 64. 5   Ã‚  | Variable cost per unit| $| 41. 5   Ã‚  | Total fixed cost| $| 115,000  Ã‚  Ã‚  | Capacity in units|   | 23,000   Ã‚  | | Division B of the same company now purchases 6,500 units of a similar part from an outside supplier at a price of $61. 0 per unit. Division B wants to purchase these 6,500 units from Division A instead, but Division A has no idle capacity. If Division A has idle capacity, the manager of Division A should insist that the transfer price be:| at least $64. 5| | at least $41. 5| | at least $46. 5| | at least  $61. 0| Transfer price ? Variable cost per unit + (Total contribution margin on lost sales / Number of units transferred)| Transfer price ? $41. 5 + $0| Transfer price ? $41. 5| 11. award: 0 out of 10. 00 points Data for Wasatch Companys two operating departments follow:| | Budgeted Machine Hours| Peak Period Requirement|   | Operating Department #1| 15,800| 40 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Operating Department #2| 26,200| 60 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Total machine-hours| 42,000| 100 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   | | The Wasatch Company has a Repair Department that serves these two operating departments. The variable repair costs are budgeted at $0. 30 per machine-hour. Fixed costs are budgeted at $13,000 per year. Fixed Repair Department costs are charged to operating departments on the basis of peak period requirements. At the end of the year, the actual machine-hours worked by the operating departments were 16,600 hours for Department #1 and 25,400 hours for Department #2. The actual Repair Department costs were $13,100 variable and $13,900 fixed. The amount of variable repair cost charged to Department #1 at the end of the year should be:| | $4,980. | | $7,800. | | $7,620. | | $5,560. | 16,600 hours ? $. 30 per hour = $4,980| 12. award: 0 out of 10. 00 points Data for Wasatch Companys two operating departments follow:| | Budgeted Machine Hours| Peak Period Requirement|   | Operating Department #1| 19,800| 30 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Operating Department #2| 32,200| 70 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Total machine-hours| 52,000| 100 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   | | The Wasatch Company has a Repair Department that serves these two operating departments. The variable repair costs are budgeted at $0. 25 per machine-hour. Fixed costs are budgeted at $18,000 per year. Fixed Repair Department costs are charged to operating departments on the basis of peak period requirements. At the end of the year, the actual machine-hours worked by the operating departments were 20,600 hours for Department #1 and 31,400 hours for Department #2. The actual Repair Department costs were $13,500 variable and $18,900 fixed. The amount of fixed repair cost charged to Department #2 at the end of the year should be:| | $12,600. | | $5,150. | | $13,230. | | $7,850. | $18,000 ? 70% = $12,600|