Literature Review on Domestic Violence Essay - 2309 Words

What Makes a Person Violent: Literature Review Since the beginning of the human race, domestic violence has been present. However, it was not until recent centuries that people began to look at it as a crime. To many people, in many cultures, domestic violence was seen as not only acceptable, but necessary in some situations. In a study conducted by Hines and Saudino (2002), domestic violence in close, intimate relationships is a country wide problem within the United States. The last nationally conducted survey found that an estimated 16 percent of married Americans experienced domestic violence within the previous year. That means that approximately 8.7 million couples have been affected by domestic violence (Hines, Saudino 2002).†¦show more content†¦Weldon and Gilchrist (2012) interviewed six male perpetrators serving prison sentences in Scotland. They asked the offenders general questions about their thoughts and feelings in regards to violence. They also included quest ions about each offenders past and childhood experiences. The most common answer given by the perpetrators was that violence was normal to them (Weldon and Gilchrist 2012). It was something that they were used to and had seen many times. These findings however, did not only apply to intimate relationships, but rather to life in general. They exhibited violent behaviors throughout their life. Overall, studies that focus on the power of the social learning theory, have found that there is a strong correlation between witnessing or being victim to abuse in childhood, and being violent towards your intimate partner in adulthood. Physiological Factors Research on domestic violence has focused on several areas which are believed to play a role in explaining abusive behavior. The first area discussed is a predisposition to increased heart response to slight agitation. Lavinia et. al. (2010) describes a study that calculated physiology factors on a person’s predisposition to aggression in intimate relationships. The study looked at physiological reactivity, which is defined as changes to a person’s body brought about by a stimulus. The study found that individuals that are antisocial and violent areShow MoreRelatedThe Victimization Of Heterosexual Males : A Literature Review On Domestic Violence3581 Words   |  15 Pages The Victimization of Heterosexual Males: A Literature Review on Domestic Violence Christopher L. Friendly University of South Carolina Introduction Domestic violence has become a topic of increasing interest by many public health professionals. The primary focus of these researchers, as observed through extensive research, tackles domestic violence towards women, with little attention given to the male population. In 2000, the Department of Justice published a report, basedRead MoreIntroduction. Domestic Violence Remains A Serious And Widespread1600 Words   |  7 PagesIntroduction Domestic violence remains a serious and widespread crime problem in Australia, causing substantial social, emotional and economic costs to victims, families and communities (Morgan Chadwick, 2009). Social values and attitudes towards domestic violence have changed over time, and while it was once regarded as a private matter, today domestic violence is considered socially unacceptable and a legal rather than a civil matter. Although there have been significant reforms in policy andRead MoreWomen And Domestic Violence : India Essay1480 Words   |  6 PagesWomen and Domestic Violence India Chillious Cleveland State University This paper was prepared or Social Work 622, Section 480, taught by Professor Seck Violence has been an ongoing issue, and has increased over the years. There are many different types of violence that can take place, one being domestic violence. Domestic violence is defined as a pattern of abusive behavior in any relationship that is used by one partner to gain or maintain power and control over anotherRead MoreDomestic Violence Against Women.1262 Words   |  6 PagesNguyen Race Law Prof TA december 11, 2014 Domestic Violence against Women Domestic violence is a big social issue in the United States today, as well as all over the world. Domestic violence can be between sibling abuse, elder abuse, spouse abuse, and of course child abuse. But when one talks about spouse abuse it is not just from a marital stand point, but also a dating partner who is in an intimate relationship with each other. Domestic violence is not simply hitting, fighting, verbal argumentRead MoreIs The Duluth Method Of Bipp An Effective Treatment Program For Latinos?1414 Words   |  6 Pagesthe Problem Intimate partner violence or domestic violence is not only a physical incident between a couple. Domestic Violence encompasses physical, sexual, emotional, economic, and psychological forms taken by a perpetrator against the victim. In Texas 77% of all Hispanic have either themselves or know someone who has experienced some form of domestic violence and 64% of all Hispanic have reported having personally experienced at least one form of domestic violence in their lifetime. This is a 16%Read MoreThe Sentencing Of Domestic And Non Domestic Violence Cases1653 Words   |  7 PagesThe article of, ‘Similar Punishment, Comparing Sentencing Outcomes in Domestic and Non-Domestic Violence Cases’ (hereby referred to as â€Å"article 1†) written by Christine E. W .Bond and Samantha Jefferies used NSW administrative court data from January 2009 and June 2012 to report multivariate analyses of the sentencing of domestic and non-domestic violence offences. The research condu cted consisted of independent variables, offender social characteristics, legal and case characteristics and dependentRead MoreEffect of Domestic Violence on Children692 Words   |  3 PagesASSIGNMENT 1 DOMESTIC VIOLENCE ID: S99003183; URIAM ROBATI ABSTRACT Domestic Violence has a great effect on children. Domestic violence also known as domestic abuse, spousal abuse or child abuse is recognized as a pattern of abusive behavior by one or both partners especially those in marriage. This coercive behavior is used against another person to obtain power and control over the other party in a relationship. Domestic violence takes many forms such as physical violence which includesRead MoreHow Domestic Violence Affects Children As Well As The Mental Health Of Its Victims1744 Words   |  7 PagesFrink Review of Literature The purpose of this literature is to deliver an extensive overview of the research topic. This chapter will provide a historical background on domestic violence, a historical perspective of the services provided and an overview of different forms of domestic violence. The goal of this literature review is to examine the statistical information that is presented as it relates to domestic violence. This literature review will also reveal how domestic violence affects childrenRead MoreParental Educational Level, Socio Economic Status ( Ses ) And Children s Risk Of Violence Essay1563 Words   |  7 PagesThis project is a literature review focusing on the relationship between parental educational level, socio-economic status (SES) and children’s risk of violence. In particular, this paper will focus on the risk of family violence, child abuse, school violence and later relationship violence. This paper will also examine gender difference in the perpetration and victimization of violence. The impact of parental education attainment level is a variable that very few studies place a major focus on.Read MoreDomestic Violence As A Public Health Problem Essay1403 Words   |  6 PagesDomestic violence as a public health problem is studied from an epidemiological perspective. Epidemiology is the core of public health, providing insight into the causes, prevalence, and control of disease in populations. Partner abuse is defined, risk factors, prevalence, and consequences are addressed from both the civilian and military perspectives as it relates to the batterer, spouse, and children. Most of what is known about domestic violence from a scientific perspective are through a civilian

The Role Of Sex And Gender As A Cultural Norm - 1507 Words

The role of sex and gender as a cultural norm is everchanging. From definition to terminology to legality and politicization, these topics vary from one culture to the next and one era to the next. One of the strongest examples of a culture carrying very different ideas of sex and gender is an early Northern European Culture. Carol Clover, in her essay â€Å"Regardless of Sex: Men, Women, and Power in Early Northern Europe,† identifies a â€Å"one-sex, one-gender model †¦ that plays out in the rawest and most extreme terms a scheme of sexual difference that at the level of the body knows only the male and at the level of social behaviour, only the effeminate, or emasculate, or impotent† (Clover, 19). This model of sex and gender most contrasts the†¦show more content†¦Defining queer as one large non-normative category allows it to account for not only sexual non-conforming people but also gender non-conforming transgender people. This is important because throughout much of the 20th century and even into the mid 1990’s, the fight for transgender liberation is misunderstood and not taken as seriously as the fight for gay liberation. During this time, strict labels and lack of recognition of intersectionality causes the liberation movement to fragment and â€Å"draw a distinction between ‘orientation queers’ and ‘gender queers’† (Stryker, 147). Susan Stryker, in her writing Transgender History, argues that this distinction in type of queer causes a sense of homonormativity, disenfranchising transgendered people even more than originally, by refusing to acknowledge the similarities between the two groups. This split definition of queer continues to affect liberation in relation to collective memory and mnemonic capacity, analyzed by Elisabeth Armstrong and Suzanna Crage’s article â€Å"Movements and Memory: The Making of the Stonewall Myth.† Armstrong and Crage consider the riot at Compton’s Cafeteria in 1966 to lack memorability in part because â€Å"homophile activists were mostly white, middle class, gender-normative men with more social resources than the patrons of Comptons† (Armstrong and Crage, 10). These men viewed themselves as homophile, not queer, and therefore did notShow MoreRelatedGender And Gender Identity1648 Words   |  7 PagesIn light of performativity, political transformation via hegemon ic cultural practices continues to advocate for gender parody. Overall, the recent exploration of alterity ethics complements performativity politics by exploiting the subversive potential of gender identity as well as female identity. For the oppressed individuals, power should be subverted via political strategy guided by the consequences and punishment with the objective of maximizing the good in the society. In other words, performativityRead MoreStructural Functionalism : A Complex System1060 Words   |  5 Pagesfunctionalism attempts to explain why society focuses the way it does by targeting relationships such as race, religion, law etc. Each member of society fulfills certain functions to meet the needs that contribute to society’s stability and survival known as norms. Race provides an important way of understanding various parts of the social process. When social institution such as race, that provides meaning and stability in the social environment seem different or begin to change society is left confused andRead MoreGender Roles In Same Sex Relationships885 Words   |  4 Pagesisn’t it ridiculous to impose gender roles on couples? Today many gay couples are victims of people imposing gender roles upon them, and if you answered yes to the above question. Isn’t it still ridiculous to do this within a same-sex relationship? In this point in time, we as humans are struggling with redefining positions in history, such as; gender roles upon gay couples, and author Stephen Mays builds this claim in his article, What about Gender Roles in Same-Sex Relationships? It’s no secretRead MoreGender Roles : Gender And Gender1587 Words   |  7 Pagesbetween gender and sex. Sex is anatomical and biological. Gender role can be defined as a person’s inner sense of how a male or female should feel and behave. Culture and society are two important factors in relation to this particular topic. This implies that various societies and cultures may produce children and later fully grown men and women who may have diverse perspectives of a man or a woman’s place or role in the world around them; this is often determined by their culture’s gender stereotypesRead MoreThe Biggest Act Essay1642 Words   |  7 Pagesare not realistically identical. The terms (female or male) indicates sex; whereas, the other terms signify the gender. The problem is that we have become so involved daily within this terminology that we forgot how distinct they really are. These terms bring about a lot of identity issues. The fact of the matter is not that the person would have this problem in a natural sense; but instead within a cultural context. The cultural construct of what the person is supposed to be, presupposes a perimeterRead MoreWomen And Gender Roles During The Maghreb Come From Narratives That Depict Cultural Norms1005 Words   |  5 PagesMaghrebi women are in a set gender role because of years of tradition and cultural norms. This gender role forms an identity that most women conform to in order to avoid conflict. Some women break free of these roles and cultural norms but usually encounter struggles. Some narratives that highlight situations like these and demonstrate depictions of women and gender roles are The Arabian Nights and In the Country of Men. These narratives expose the reality of gender roles through identity and OrientalismRead MoreCausal Thinking Based On Correlational Findings1533 Words   |  7 Pages(Dr. Miller, 1/30/17, UC Berkeley). This overestimation of biological factors and a disregard of developmental and cultural factors is very similar to the desire for sex researchers to find one master gene to explain sex differentiation, not understanding the complexity and range of both genetic and phenotypic expression. In the case of Morton’s skulls, he embellished the biological role of skull size and ignored the more precise factor of environment, this quickly was used to justify racism, providingRead MoreGender Is Socially Constructed By Society861 Words   |  4 PagesWhen they say that gender is socially constructed, it is related to the notion that gender is created and influenced by society. Feminine and masculine norms are constructed by what society defines as appropriate for both males and females. These characteristics then, create gender roles and gender stereotypes in which society places both females and males into and accountable for fulfilling. An example of this, is how society perceives females to be more delicate and more suited for caregiving orie ntatedRead MoreGender Differences Between Sexuality And Gender888 Words   |  4 PagesIn sociology, we make a general distinction between sexuality and gender. Sex is the biological trait that we use to determine whether or not a person is a male or a female, whether it be through chromosomes, genitalia, or some other kind of visual physical description. When society talks about the obvious differences between men and women, they are often drawing on sex rather than gender, which is now an understanding of how society helps to shape our new understanding of these biological categoriesRead MoreImportance of Sex(Gender Role)1672 Words   |  7 PagesA gender role is a theoretical construct in the social sciences and humanities that refers to a set of social and behavioral norms that, within a specific culture, are widely considered to be socially appropriate for individuals of a specific gender. Proponents of gender role theory assert that observed gender differences in behavior a nd personality characteristics are, at least in part, socially constructed, and therefore, the product of socialization experiences; this contrasts with other models

Ethnic Identity and African Americans Essay - 871 Words

Ethnic Identity and African Americans Ethnic Identity Ethnic identity is the sum total of group member feelings about those values, symbols, and common histories that identify them as a distinct group (Smith 1991). Development of ethnic identity is important because it helps one to come to terms with their ethnic membership as a prominent reference group and significant part of an individuals overall identity. Ethnic reference group refers to an individuals psychological relatedness to groups (Smith 1991). These reference groups help adolescents sense, reflect and see things from the point of their ethnic groups in which they actively participate or seek to participate. What is ethnic identity? The establishment of identity is an†¦show more content†¦He suggests that these families vary dramatically in backgrounds, social economic status, values, and degree of acculturation to the norms and values of mainstream America (1990). There are also, significant differences that may exist in preparation of African American adolescent, at the level of rearing family practices and in schools (1990). That is, schools continue to reflect historical values that deal with racial-stereotypes and prejudice and beliefs. At the same time there are families trying to avoid and make light out of such situations. These families and communities continue to show constancy by instilling their own beliefs and values through child rearing which maybe different from Caucasian Americas. Identity and ethnicity as adolescent issues Identity has been defined in many ways. It is the concept used to describe an individuals sense of who he or she is (Dashefsky and Shapiro, 1976). Changes in identity occur throughout the life cycle, however, the changes in identity are usually most notable during adolescence. Integrating a positive sense of ethnic identity into ones overall personal identity is an important task of late adolescence (Steinberg, 1996). Ethnic identity has been defined as the aspect of ones sense of identity concerning ancestry or racial group membership (Steinberg, 1996). Ethnic identity development is an essential human need because it provides a sense of belonging and historical continuity.Show MoreRelatedEthnic Unbonding in South Africa1644 Words   |  7 PagesManuel Castells notion of ‘ethnic unbonding’ refers to: the gradual withdrawal certain African-Americans are undergoing, so that they no longer are a member of their initial ethnic group. ‘Ethnic unbonding’ is a process where individuals remove themselves from their ethnic groups, because they are either ashamed or humiliated to be associated as part of a stigmatized ethnic identity. â€Å"So, race matters a lot. But, at the same time, the class divide among blacks has created such fundamentally differentRead MoreRace, Religion, Social Class, And Ethnicity1274 Words   |  6 PagesHow you do in school, your social ability, and your awareness of others are all guided by how you identify. Identification in one’s gender, race, religion, social class, and ethnicity are all driving forces behind your future self. Identity is a crucial part of who you are, and in recent studies and experimentation researchers have been trying to identify new, untested factors that influence behavior in people. Although, in the past there hasn’t been a strong focus on the positive and negative effectsRead MoreEthnic Variability Of Hispanic Latino936 Words   |  4 PagesAn Analysis of the Ethnic Variability of the Latino/Hispanic Group in the United States Census (112) The historical development of ethnic categorization as a distinct concept from race in the U.S. Census was defined through the Office of Management and Budget (OMB) in October 1997. This criterion was meant to discern between biological/genetic factors and the ethnic aspects of Latino/Hispanic identity as part of this governmental decree: â€Å"The racial and ethnic categories set forth in the standardsRead MoreAfrican American Studies : The Matrix Of American Ethnic Studies972 Words   |  4 Pagesfor a presence of Ethnic Studies in Academia. These â€Å"Area† Focused disciplines tries to distinguish their goals apart from other disciplines, which encourages Ethnic Studies to constantly change. Using Color-Line To Borderlands: The Matrix of American Ethnic Studies, I will focus on the following Ethnic Studies and their goals: African American Studies, Women’s Studies, Chicano/a Studies, Native American Studies, and Asian American Studies, and Queer Studies. African American studies, which canRead MoreExchanging Our Country Marks by Michael Gomez.1495 Words   |  6 Pagesa stunning fusion that points the way to a definitive history of American Slavery. In this fusion of history, anthropology, and sociology, Gomez has made expert use of primary sources, including newspapers ads for runaway slaves in colonial America. Slave runaway accounts from newspapers are combined with personal diaries, church records, and former slave narratives to provide a firsthand account of the African and African-American experiences during the eighteenth to the mid-nineteenth centuriesRead MoreImportance Of Race Ethnicity : An Exploration Of Asian, Black, Latino, And Multiracial Adolescent Identity Essay1047 Words   |  5 PagesSeptember 12th, 2015 Dr. Wang Article Critique #1 Importance of race-ethnicity: An exploration of Asian, Black, Latino, and Multiracial adolescent identity Article source- Charmaraman, L., Grossman, J. M. (2010, April). Importance of race-ethnicity: An exploration of Asian, Black, Latino, and Multiracial adolescent identity. Cultural Diversity and Ethnic Minority Psychology, 16(2), 144-151. doi: 10.1037/a0018668 (a) Contextual information about the purpose/intention of this study: Throughout theRead MoreIdentity : Socially Constructed Or Innate?1348 Words   |  6 PagesSurname 1 Student’s Name Professor’s Name Course Date Identity: Socially Constructed or Innate? The issue of whether identity is socially constructed or an innate characteristic remains a contested one. For some, identity is a product of the society, interactions, influence, and practices while for others, it is biological or rather primordial. At the very basic, identity is an essential personal characteristics as it encompasses the membership to different groups, including religion, genderRead Moreculture diversity1404 Words   |  6 Pagesï » ¿Individual Final Assignment- What information about diversity in the United States has helped you better understand or relate to others in ways that you may not have in the past? Have you learned something new about your own racial, ethnic, or cultural history? Trends in immigration will continue to shape the demographics of the United States. What will the U.S. population look like in the year 2050? Why do you think so? What challenges does the United States face due to the diversity of its peopleRead MoreThe Importance Of Sexual Id entity Development1243 Words   |  5 Pages The sexual orientation identity development is a theoretical model that conceptualized the resolution of internal conflict related to the formation of individual sexual identity. For sexual minority people, it is commonly known as the coming-out process (Bilodeau Renn 2005). There have been many different models elaborated to explain such process. All of them share similar stages: awareness, crisis, and acceptance (Loiacano 1989). When individuals become aware of their queer feelings and attractionRead MoreCultural Identity And Ethnic Identity1253 Words   |  6 PagesThe models of cultural identity share most of the same mutual characteristic but the experiences each individual endure in life will have the individual thinking about their belief. The cultural identity is the individuality or feeling of belonging. When thinking about a Native American understanding the racial and ethnic identity of an individual is important part o f that individual. Racial and ethnic identity is a contribution to complete understanding the Native American. For some mainly noticeable

Different Styles Of Verbal Communication - 862 Words

There are many various styles of verbal communication. One style use is the passive style which is use when the patient finds it difficult to express his/her feelings and emotions. The use of words and body language are always recognize. Another style that is use is†¦ There are four different types of verbal communication. There is the verbal, nonverbal, written, and visual ways of communicat. Verbal include sounds, words, language, and speaking. This communication help express feeling and emotions. Second comes the nonverbal communication which is communicating without having to use word. This involves tone of voice, touch, expressions, sign language, and body language that are form of commutating nonverbal. Some of the styles of verbal communication is assertive, aggressive , and passive-aggressive. Some of the types of verbal communication is oral or written communication(Mayo Foundation for Medical Education and Research,2015). The element of the sender-receiver model of ora l communication involves sending and receiving messages. The sender begins the communication cycle creating the message to be sent. before sending the message the sender observe the receiver to determine what words to use or, and the best way to send out the message. The receiver interpret the meaning of the message, The receiver also is aware of the tone, pitch of the voice, and speed. The active listening techniques is when the listener is hearing to the patients because sometime they just want toShow MoreRelatedCommunication in Criminal Justice742 Words   |  3 Pagescandidates to possess strong oral and written communication skills. The essence of communication is the conveyance of a message from sender to receiver. Often times you will find that there is interference that may hinder your communication with the receiver. In the communication process, the parties involved engage in certain unconscious behaviors that direct the flow of communication. There is a step by step process that can be broken down into a communication model. The process begins with the senderRead MoreThe Importance Of Communication And Its Strategic Benefits962 Words   |  4 PagesImportance of Communication Christina L Young, Student Grantham University Option 3: Traditional Paper Abstract In this paper, I approach what is the importance of communication. Miscommunication can be upsetting for lots of people, but with effective communication, we can start to minimize any frustrations. In this paper, I explain what communication is and the different types of communication that there are. Noted in my paper are the different communication styles and why communicationRead MorePrevention of Criminal Activity in the Society1275 Words   |  5 PagesWhat is the importance of effective communication in coaching? Communication is the cornerstone of coaching; and effective communication is the primary prerequisite of effective coaching. Even if the coach and person being coached speak completely different languages, the coaching relationship can be built on nonverbal communication. Communication engenders trust, and allows the coach to transmit knowledge, ideas, and emotions to the mentee. As Burton Raedeke (n.d.) point out, As a coach, youRead MoreHerons Six Categories Of Intervention Model1621 Words   |  7 PagesCommunication is the interaction between individuals that allows us to deliver and receive information, thoughts and feelings. Communication can be seen to have three components: verbal (spoken words), non-verbal (body language) and paralinguistic (tone and pitch of spoken words) (Mehrabian 1981). This shows the complexity of communication in that variance in one ‘component’ could potentially alter or distort the desired meaning being conveyed to the recipient. Simil arly Arnold, Undermann Bogss (2015)Read MoreInformation On Communication Styles And Skills1270 Words   |  6 Pagesstrongly the information is conveyed in both verbal and non-verbal manner in relation to communication styles and skills, which covers deep analysis of all the relevant topics. At the starting of the report, overview of the topic is being discussed along with the biography of an individual of whose communication styles and skills are analyzed. Later on, I have discussed the purpose of the report which states the vital issues like information on communication styles and skills. 1.1 Overview: This reportRead MoreGroup Communication Essay1262 Words   |  6 PagesGroup Communication Effective group communications come in forms of verbal and non-verbal techniques. Essential parts of the entire group’s contribution are that the group contains full participating members, the group is diverse, and that the diversity is recognized and respected (Hartley, 1997). In the videos viewed, three were evaluated on the effective and ineffective communication skills of the participants and suggestions made on how they could improve. The videos are titled, â€Å"PlanningRead MoreDirect And Indirect Styles Of Communication1591 Words   |  7 Pagesboth) direct and indirect styles of communication: Direct communication is all about what individuals tend to say what they always think and express themselves without any boundaries. There is no hidden messages in direct communication. Individuals tend to use direct communication mainly in low-context cultures. Its purpose is to give information from a certain group to another group. They tend to involve individualism, independence, and self-reliance. In direct communication, the communicator is responsibleRead MoreEffective Communication For A Managerial Level1587 Words   |  7 PagesIt is critical to develop communication on a managerial level and to know your target audience; in addition, to determine the appropriate style and format of communicating with the audience. According to the business dictionary, the meaning of effective communication is A two way information sharing process which involves one party sending a message that is easily understood by the receiving party. Effective communication by business managers facilitates information sharing between company employeesRead MoreUnderstanding My Verbal Communication Style Essay838 Words   |  4 Pagescommunicate if we want to ensure that we are able to convey our ideas and intent to people across a wide variety of cultures in a wide variety of settings. Thus, it is vital for me to understand my verba l communication style if I want to be an effective speaker. After our Encounters class on verbal communication, I was able to better understand how I communicate with others. I realized that being brought up in a low context culture, in addition to the fact that I was an immigrant, has made me to be moreRead MoreDifferent Cultures Cause Miscommunication835 Words   |  4 PagesHUE UNIVERSITY COLLEGE OF FOREIGN LANGUAGES ENGLISH DEPARTMENT .................... CROSS- CULTURAL COMMUNICATION Instructor : NGUYEN BACH NGA Group : 8 Student : HO VAN KET Class : ANHSPK10D Student code : 13F7011114 ******* Hue, 2016 ******* TOPIC FOR END-OF-COURSE ASSIGNMENT CROSS-CULTURAL COMMUNICATION When people from different cultures communicate, misunderstandings can happen. What are the possible reasons for those misunderstandings and

Battle of the Beers Free Essays

Case Study: Battle of the Beers Q1: what attributes are the most important in determining beer purchasing decisions? How does this vary by market segemts? The various attributes are Aroma Appearance Taste Aftertaste or finish Aroma A beer’s aroma is extremely important to its overall taste. The aroma determines the purchase decision of a beer. The market segments that use this attribute to purchase a beer are mostly experienced. We will write a custom essay sample on Battle of the Beers or any similar topic only for you Order Now The experience and the age determine the attribute. Appearance: The process of buying a beer begins with its visual appearance. Many people make hasty judgments of taste (food or drink) based entirely on sight alone. But as far as appearance goes, what you’re looking for are color, clarity, and head retention. The companies need to focus on these attributes in order to determine a valid taste for beer buyer preference. Taste: Taste is one of the most important things which determine the purchase of the beer. The repeat purchase takes place when the taste of the beer suits a customer. A taste test would be the ideal test to be performed to exactly know what the preference of the customers is. Aftertaste: (Finish) The term aftertaste is not a negative thing like many would believe. An aftertaste can be bad, or it can be good. It all depends on your personal preference. The aftertaste will magnify the good and the bad qualities a beer will possess. These are the four attributes which are important in determining the purchase decision of a beer. Q3: should television networks and stations accept advertising using comparative ad’s? what standards (and do) they use in making decisions? Standards of Beer advertising Beer advertising should not suggest directly or indirectly that any of the laws applicable to the sale and consumption of beer should not be complied with. Brewers should adhere to contemporary standards of good taste applicable to all commercial advertising and consistent with the medium or context in which the advertising appears. Advertising themes, creative aspects, and placements should reflect the fact that brewers are responsible corporate citizens. Brewers strongly oppose abuse or inappropriate consumption of their products. The standards the television networks should follow are Beer advertising and marketing materials should not portray, encourage, or condone drunk driving. Although beer advertising and marketing materials may show beer being consumed (where permitted by media standards), advertising and marketing materials should not depict situations where beer is being consumed rapidly, excessively, involuntarily, as part of a drinking game, or as a result of a dare. Beer advertising and marketing materials should not portray persons lacking control over their behavior, movement, or speech as a result of consuming beer or in any way suggest that such conduct is acceptable. Beer advertising and marketing materials should not portray other brands of beer as low quality and standard than there beer. This technique should not be used only while advertising their product. Beer advertising and marketing materials should not portray beer drinking before or during activities, which for safety reasons; require a high degree of alertness or coordination. Retail outlets where beer is served or sold portrayed in advertising should not be depicted as unkempt or unmanaged. How to cite Battle of the Beers, Papers

Purpose of Cost Accounting free essay sample

CH01_Bragg_36794 3/13/01 9:40 M Page 9 PART I Purpose of Cost Accounting 9 CH01_Bragg_36794 3/13/01 9:40 M Page 10 CH01_Bragg_36794 3/13/01 9:40 M Page 11 CHAPTER 1 Role of Cost Accounting When properly implemented, the cost accounting function can have a pervasive influence in the modern corporation. Unfortunately, it is not always properly implemented because management often is not completely aware of all the uses to which the cost accounting function can be put. This chapter describes the main categories of activities in which this function can become involved, and can be used as a guide by the controller in creating a well-rounded niche for the cost accountant. EXTERNAL REPORTING The key task for the cost accountant is contributing information to a company’s external financial reports. In many cases where the main accounting function is perceived to be financial reporting (such as in a publicly held company), the other tasks of the cost accountant may very well e subordinated to providing various types of information for these external reports. A key piece of information provided by the cost accountant is inventory valuation, which in turn impacts the cost of goods sold. Several tasks are involved here, such as deciding on the type of cost layering technique (Chapter 13), ensuring that inventory quantities and costs are accurate, and compiling the resulting data into the formats required for external reporting. Other related work may also be needed, such as compiling profitability levels for various product lines, or profit levels by division. The cost accountant may also become involved in the compilation or updating of a few footnotes to the financial statements, though most of these are handled by the financial accounting staff. 11 CH01_Bragg_36794 3/13/01 9:40 M Page 12 ROLE OF COST ACCOUNTING INTERNAL REPORTING The advantage of having cost accountants create reports strictly for internal consumption is that they are not restricted to generally accepted accounting principles (GAAP) when preparing these reports. GAAP requires the use of full-absorption costing in the creation of external reports, which may not be necessary or may even be counterproductive for internal reporting purposes. Accordingly, the cost accountant is free to use any costing paradigm that will result in the most informative reports for the management team—job costing, process costing, direct cost costing, activity-based costing, direct costing, throughput costing, and so on (chapters 9 through 18). For example, direct costing can be used for an internal report that focuses specifically on activities in the extreme short term, where there is no impact associated with overhead costs. Alternatively, a report can be based on throughput costs if the issue is how to push the correct product mix through a bottleneck operation in order to derive the highest possible profit. Further, full-absorption costing can be used for reports that focus on long-term decisions. The accounting method can therefore be precisely tailored to the use to which the report will be put. The format and content of internal reports can also vary substantially from the format used for external reporting. External report formats are precisely defined by GAAP: Revenues and costs are categorized in a specific manner and only a certain number of reports are allowed. None of these rules apply to internal reporting. Some examples of different reporting structures include: †¢ Corporate-level reports. These reports may include only trend lines of information about a few critical success factors that senior managers are most interested in influencing, bottom-line profits and return on assets for each production facility or store, and perhaps forecasts at the product line level. The exact format used varies not only by company but also over time within each company, as different reporting items become less or more important to the senior management team. There is certainly no reason to include deeply detailed reports in the reporting package that goes to senior managers—they do not have the time to wade through such a morass of information. Business unit-level reports. These reports must include a much larger quantity of information, for the recipient (the plant manager) needs to know about the operation of each department, as well as a host of operational issues such as the cost of quality, inventory turnover, machine utilization, profitability, and cash flow projections. This tends to be the most voluminous of all reporting packages, as well as the one that includes the greatest mix of financial and operational information. Function-level reports. These reports can be issued to individual departments or at lower levels, for example, to the supervisors of individual machines. Such reports are custom-designed for each recipient, with some requiring more financial data (e. g. , for the sales manager who wants to know about customer bad 12 †¢ †¢ CH01_Bragg_36794 3/13/01 9:40 M Page 13 SCOREKEEPING debts or orders booked) and others including almost entirely operational information (e. . , for the warehouse manager who is interested in inventory turnover, kiting percentages, and receiving accuracy). †¢ Project-specific reports. A project report is slanted more toward just those costs being incurred for a specific purpose and so tends to be heavy on direct costs and light on most other allocations. This report usually compares incurred costs against budgeted costs expected to have been incurred at various stages of the project. If a project is already bringing in revenues, the reporting structure can be converted to a profit center format. This format tends to have few operational statistics besides percentages of completion and lists of to-do items that must be finished in order to ensure conclusion of the project. Decision-specific reports. Many times the cost accountant is called on to report on a specific issue that occurs only once, after which the report is discarded. For example, a report may be needed that describes the particular quality costs associated with the selection of three prospective production processes the management team is considering installing. Once the decision is made and the installation completed, there is no longer a need for the report. Another example is a review of waste in a production process—the report may cover such information as times elapsed when moving products between manufacturing stations, setup times, cycle times, and the amount of space occupied by idle work in process; this report is concerned less with financial issues than with process efficiency, but it is still the cost accountant’s job to complete it. Clearly, these reports can cover virtually any topic and can include any type of information— financial, operational, or a mix. An enormous range of topics can be covered by internal reports. Because they lack the amount of structure imposed on external reports, they are much more interesting to prepare, giving the cost accountant free rein to express creativity in designing the perfect format that will result in easy readability and effective management decision making. SCOREKEE PING The last two sections have focused on the role of cost accounting in the preparation of formal reports. However, in terms of volume, the cost accountant probably issues more scorekeeping report cards than reports. These are simple reports, usually presenting a trend line of performance for a single key measurement that is posted frequently—perhaps daily. For example, the accounting staff may be called on to create a graph of machine utilization for each machine and post it on the appropriate machine every day. This is a highly standardized repetitive format that is easy to prepare and is targeted at a specific performance criterion. One can count on creating and distributing hundreds of these reports over the course of a full career in accounting. 13 CH01_Bragg_36794 3/13/01 9:40 M Page 14 ROLE OF COST ACCOUNTING BUDGETING Several of the subsidiary-level budgets that roll up into the main corporate budget involve information to which the cost accountant can contribute a great deal (Chapter 36). For example, the production budget includes estimated direct costs for each product the company expects to manufacture in the upcoming year, as well as estimated overhead allocations per unit based on expected production volumes. Cost accountants are in the best position to supply this information since they have access to all the needed information—bills of material, routings, throughput capacity constraints, nd sales estimates by unit. Similarly, the direct labor budget requires input about expected labor costs, which requires information from the cost accountant regarding expected labor utilization rates and overtime estimates. If there is no human resources department to provide information about labor and benefit costs, the cost accountant is expected to supply this information too. It may also be necessary to assist in compiling estimated costs for various departments that do not have an internal staff skilled in such work and help them determine cost estimates for the upcoming budget period. Finally, the cost accountant is frequently called on to estimate facilitywide budgeted costs, including those in such categories as repairs and maintenance, insurance, and utilities. Given the wide-ranging nature of these costs, it is evident that the cost accountant can expect to allocate a great deal of time to the budgeting activity at the times of the year that it is performed. COST REDUCTION ANALYSIS Cost accountants should be true to their job title and create in-depth examinations of the costs of many functions throughout a company. This is a wide-ranging activity, for it can involve cost studies virtually anywhere—in engineering, production, sales, and so on. No matter what the topic may be, the process followed is quite standardized—obtain a detailed list of all costs incurred, track down the origins of each one, insert this information into a process flow for the functional area where the costs are incurred, and see which costs can be reduced or entirely eliminated by omitting the associated process steps. This task is essentially a determination of what process steps create value for a company, and which ones can be eliminated. PRICING The responsibility for setting product prices should be part of the sales and marketing function, which has the best knowledge of current pricing in the marketplace. This group needs to know the cost of each product sold so that it does not set 14 CH01_Bragg_36794 3/13/01 9:40 M Page 15 SYSTEMS DEVELOPMENT AND MAINTENANCE prices that are below a product’s cost, thereby creating loss on every unit sold. The cost accountant is in charge of compiling these costs and presenting them to the sales and marketing staff. This task is of particular importance when customers come to the company with offers to accept large volumes of product only if the sales price is substantially lowered. In these instances the cost accountant must determine the direct cost of the product in question, as well as the added cost of overhead directly associated with the production run that creates the customer’s product. It may also be useful to determine the overall impact on company profits via a throughput accounting analysis (Chapter 14). A separate analysis must usually be made for each customer pricing request; since larger companies may face these issues on a regular basis, they may employ teams of cost accountants who deal with only this type of work. Another important pricing-related task is determining the profitability of individual customers, products, product lines, and facilities. Each of these calculations must incorporate only the costs relevant to the particular analysis. For example, a review of profits by customer may include only direct costs (Chapter 11) if the analysis is meant to cover a short period of time, but should use activity-based costing (Chapter 16) if the company’s long-term impact on profits is the objective of the analysis. For short-term analysis profit impact using throughput accounting (Chapter 14) should be included. Given the wide range of costing methods available, these analyses can take a great deal of time and require extensive explanations for the management team so that they fully understand the consequences of any actions taken based on this information. Typical actions are the dropping of low-profit customers, products, and facilities in favor of focusing attention on those that are the most profitable. SYSTEMS DEVELOPMENT AND MAINTENANCE The cost accountant has a great deal of influence over the types of data collection and summarization systems used by a company, as well as over systems that one would not normally associate with the cost accounting function, as will be described in this section. A main concern of the cost accountant is collecting a large enough quantity of data to create a sufficiently large pool of information that can be used for various types of costing analysis. However, there is a cost associated with the collection of data, so higher costs are incurred in collecting more data. Consequently, the cost accountant must spend some time exploring new types of data collection automation (Chapter 4) to keep these costs low, while still providing sufficient quantities of data. For example, replacing manual time cards for direct labor personnel with automated bar code scanning equipment eliminates a significant amount of the labor costs associated with collecting and processing direct labor-related data. When an activity-based costing system is used, the cost accountant is probably its primary maintainer. He or she carefully investigates the nature of all costs feeding 15 CH01_Bragg_36794 3/13/01 9:40 M Page 16 ROLE OF COST ACCOUNTING into the system, determines which costs will be collected into which cost pools, selects cost drivers for each pool, and verifies that there is indeed a causal relationship between the drivers and the pools (Chapter 16). These relationships change over time, so the cost accountant is required to investigate and make changes as necessary. It is also common to become involved in the assignment of costs to various entities, such as departments or product lines, and to constantly re-review this information and reassign the costs as needed. This is a particularly common activity in organizations where managerial compensation is based on localized profits, since managers are constantly attempting to shift cost allocations away from their areas of responsibility, thereby producing instant improvements in the profits attributed to them. Rather than allocating costs, as just noted, the cost accountant may be asked to take the reverse approach, that is, to determine hy costs have been incurred and allocated in a certain manner by tracing them back through the accounting system, perhaps all the way back to their originating source documents. This information can then be used for a simple report to management regarding the causes of costs, or it can be used as the foundation for a project to alter the system to allocate costs in a different manner. COST-BENEFIT ANALYSIS A cost-benefit analysis is used when management wants to know if it makes sense to acquire or dispose of a piece of equipment, as well as to determine all of its associated costs. This is not a simple analysis, requiring the accumulation of all related cash flows and their reduction to a net present value with the use of a discount factor (Chapter 24). It may be necessary not only to delve into the inner workings of such prospective projects but even to be attached to them until they are completed, in order to ensure that all cost additions are within the original approved funding levels. This activity represents an entire subcategory of cost accounting called project accounting. INTERNAL CONSULTING It is also common to be assigned to any number of cost-related projects as an internal consultant. For example, a department manager may want to know what will happen to costs if certain functions are outsourced to a supplier. Alternatively, the warehouse staff may want assistance in determining the amount by which working capital requirements will be reduced if a new project to shrink inventory levels is implemented. In addition, it may be necessary to conduct a benchmarking study (Chapter 33) to find better ways to complete a task, either by searching within other divisions of the company or (more commonly) looking outside the company for better â€Å"best practices† (Chapter 35). These activities may stop with a presentation of the suggested improvements to management but can continue through monitor16 CH01_Bragg_36794 3/13/01 9:40 M Page 17 FUTURE ROLE OF COST ACCOUNTING ing of the implementation of these best practices—a common activity for the cost accountant. Thus, the cost accountant may be asked to review a wide variety of function-specific activities on a project basis. GOVERNMENT BILLINGS An extremely specialized area is government billings. Though many government purchases are now made through standardized pricing schedules, such as those issued by the General Services Administration or through a government-wide agency contract (GWAC), a significant volume of purchases still involve the use of costplus contracts. Cost-plus purchases are made in situations where the government wants to acquire something so unique (such as innovative new defense equipment) that it has never before been produced. Companies do not want to quote a fixed price for such items since they have no idea if they can actually manufacture them and still turn a profit. Accordingly, the government is compelled to offer a cost-plus contract under which a company is reimbursed for all costs related to the work being done for the government, plus a percentage allowance for profit. This is a key role for the cost accountant, whose job it is to learn the byzantine costing rules of the government and then create a cost accumulation system that records the costs for which the government requires records. In addition, one must determine the allowable allocation of overhead costs that can be applied to project costs and billed to the government. The rules for these procedures are mind-numbing. The allowable costs that can be billed to the government are drawn from different functional areas of a company, which requires the cost accountant to have considerable knowledge of the research, product design, production, and administrative functions and how each of these areas tracks its costs. Government contracting officers are assigned to review the billings issued by a company and may protest and refuse to pay for certain line items if they feel that the billing is not supported by government cost reimbursement rules. In these instances it is the cost accountant’s job to research the rules and present a case to the contracting officer that argues in favor of reimbursement. These cases can go to court for final resolution, and the cost accountant is then required to assist in preparing legal justification for the company’s case and may even be called on to testify. Government billings require cost accounting skills of the highest caliber. A topnotch costing professional in this area has a direct impact on company profits and is considered an important part of the management team in companies that engage in this sort of work. FUTURE ROLE OF COST ACCOUNTING The future role of cost accounting will certainly include a greater emphasis on corporate strategy. The cost accountant can contribute several types of costing information 17 CH01_Bragg_36794 3/13/01 9:40 M Page 18 ROLE OF COST ACCOUNTING o the planning process (Chapter 32) that are of assistance in making strategy alterations that will result in enhanced levels of profitability or at least in the avoidance of low-profit strategy alternatives. A large part of this information comes from a database of costs that encompass a much wider range of potential production volumes than those currently used by the company. This information is derived from interaction with the purchasing department, vendo rs, and industrial engineers, all of whom can contribute information about changes in costs at various volume levels. With this information, strategy planners can determine what will happen to internal costs if the company pursues various strategies that either increase or decrease sales (and therefore production) volumes for various product lines. Another contribution to corporate strategy is the use of throughput accounting (Chapter 14). This method allows the corporate planning staff to determine which equipment is currently causing the primary production bottleneck. It can use this information to shift the bottleneck to a different point in the production process if it will result in changes in the mix or in the volume of products manufactured that will cause a significant alteration in profits. One can also use this information to create a plan for producing a specific set of products that will make the most effective use of the existing bottleneck right through the planning period; this allows a company to redirect all its sales and marketing, production, and materials management activities around the sale and manufacture of only these products, thereby maximizing profit levels. SUMMARY Despite the large number of categories of work discussed in this chapter, it does not begin to reflect the full range of tasks that the cost accountant may be involved in during her career. The cost accountant can reliably expect to be assigned tasks in every nook and cranny of a corporation, which is what makes the job such an interesting one, far more so than that of a financial accountant, whose job is much more closely defined by external accounting reporting rules. The only common denominator among the various cost accounting tasks is that they focus on providing information for management decision making. Typically, the task is to conduct a short analysis of a specialized topic, draw conclusions, and make recommendations that will be acted on by management to make improvements. The responsibility here is great, for the cost accountant’s recommendations ultimately have a direct impact on company operations and overall profitability. 18

A series of coloured LEDs Essay Example For Students

A series of coloured LEDs Essay On my way past the living room I heard the news reporter talking, and something caught my ear, I quickly turned back only to see the object that was upstairs under my bed on the news report. I made a dash for the remote control and turned up the volume, and listened eagerly. The news reporter spoke This is what the missing UN nuclear activity detector looks light, as you can see it has a series of coloured LEDs, when these flash violently it signals that the area it is locked on to has dangerous nuclear reactive material present the reporter then went on for a while and said The specially made one of its type UN detector was made to carry out tests on Saddams mass weapons facilities to see if he is manufacturing nuclear weapons, it is known that this is the last destination that the detector was left locked on to, and some reports suggest that before it was lost it was flashing, signaling a presence of nuclear reactive material in Saddams weapons facilities, but this has not been con firmed by the UN as of yet. We will write a custom essay on A series of coloured LEDs specifically for you for only $16.38 $13.9/page Order now I sat there horror-stricken, I couldnt believe what I had just heard! I muted the TV and sat there thinking what to do, then suddenly the image of $4,000,000 flashed upon the screen, I quickly un-muted the TV and sat there, to find to my horror that that was what the detector was worth! $4M!  Thousands of ideas and concepts where rushing through my mind at this moment, and without my even thinking I just ran upstairs to my room, only to hear my dad shout from behind me DONT RUN UP THE STAIRS! WALK!. When I reached the box I didnt dare open it, the lights were still flashing as I could see from the gaps in the opening, and I swiftly pushed it back, I decided to let it rest for today, and get on with the day gibing me some thinking time to make a decision on what to do. I stayed up that night, just thinking, I had been all day already, but it was the only thing on my mind, and however hard I tried to move it out of the way and start to think about something else, the worse it got, so I decided to take it in the face and make a decision.  My choices where the following, either to give it up to the UN and hope for a reward, try to sell it off to a mate for a few bucks, or give it to dad and see what he thinks we should do with it. I decided to give it to dad, he was elder than me, and when he took it into his hands it was no longer my problem, and so he would have to sort out what to do with it, knowing dad hell probably take it down to the local police station, but thats none of my worries, I just need to get it out of my possession and preferably out of my house. I knew that this night would be one of the worse nights ever, but I just lay there motionless, trying to sleep, in the silence of the night.  Hey get up! I told you already that we needed to leave early this morning, and look at you sleeping like a log! Get up! Come on, get dressed and go get ready to leave! I couldnt believe me luck, I had such a quite nights sleep, no nightmares, no middle of the night crying, no sweating, it was such a good nights sleep that I even overslept holding back the whole family from starting the journey to my grandmas house. It was a 3 hour drive, and I got bored the way there, while we were there, and all the way back, it was such a waste of time, and I hated it so much that it was starting to make me hate my grandma herself! .u155289bab9c44ab888e0dd679f029ce8 , .u155289bab9c44ab888e0dd679f029ce8 .postImageUrl , .u155289bab9c44ab888e0dd679f029ce8 .centered-text-area { min-height: 80px; position: relative; } .u155289bab9c44ab888e0dd679f029ce8 , .u155289bab9c44ab888e0dd679f029ce8:hover , .u155289bab9c44ab888e0dd679f029ce8:visited , .u155289bab9c44ab888e0dd679f029ce8:active { border:0!important; } .u155289bab9c44ab888e0dd679f029ce8 .clearfix:after { content: ""; display: table; clear: both; } .u155289bab9c44ab888e0dd679f029ce8 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u155289bab9c44ab888e0dd679f029ce8:active , .u155289bab9c44ab888e0dd679f029ce8:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u155289bab9c44ab888e0dd679f029ce8 .centered-text-area { width: 100%; position: relative ; } .u155289bab9c44ab888e0dd679f029ce8 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u155289bab9c44ab888e0dd679f029ce8 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u155289bab9c44ab888e0dd679f029ce8 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u155289bab9c44ab888e0dd679f029ce8:hover .ctaButton { background-color: #34495E!important; } .u155289bab9c44ab888e0dd679f029ce8 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u155289bab9c44ab888e0dd679f029ce8 .u155289bab9c44ab888e0dd679f029ce8-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u155289bab9c44ab888e0dd679f029ce8:after { content: ""; display: block; clear: both; } READ: Eleven EssayI got dressed and crawled under my bed, I unlocked the padlock on the tray, and hesitantly and very slowly tilted the lid up by about 5 mill waiting for it to explode any second, but to no avail, so I lifted the lid and looked and the flashing detector. I thought to myself wow $4M sitting in my hand, and I was going to give it all up, but I had to for the best and so I slid it into my jacket pocket and closed my tray, heading downstairs towards the family waiting impatiently in the car outside. In the car it was like a nightmare, my dad kept on talking to my mum about the news, particularly about the object sitting in my left jacket pocket, they kept on making comments like Which idiot is it with now I wonder! and What the hell would whoever stole it want it for anyway!, but I took all the comments in my stride and by the time we got back I was waiting to burst. I was the first one out of the car and into the house, and the first one to head to the fridge for a drink! Later that evening I noticed my dad sitting alone watching the news, so I made my way to him making sure that I had everything planned out, and I sat down next to him. Fortunately they were talking about the detector on the news and as soon as it finished I had a chance, and I made my move Dad, you know that detector on the news? Yes son? Well dad, I have a problem, a very big problem, and dad I dont want you to get angry with me because it wasnt my fault! I just found it! Ok son, calm down, dont worry I understand, what is it that you wanted to show me? I slowly made a move for my trouser pocket, and I put my hand in feeling the metallic surface of the detector, I took it out and placed it on the table, and I waited. Suddenly my dad made a quick head movement and stared at the detector and then at me and all he said was You found this thing?! I was amazed that he didnt freak and I answered his question straight out, he took it in his stride and picked it up and slipped it in his pocket We need to head straight to the police about this! This may be dangerous! I stood up with my dad, and followed him without saying a word, he went to the car and I followed, and as he started the engine and pulled out of the drive, he sped off in the direction of the police station.