Retained Facial Foreign Body Following Trauma in a Child

Retained Facial Foreign Body Following Trauma in a ChildAbstractTraumatic injuries in orofacial share often drive alien bodies in the soft tissues. They are secondary to penetrating or abrasive trauma resulting in bleeding and deep wound. The outside(prenominal) body may sometimes remain unnoticed. This case report is of a 32 month old male affected role who reported to the part of Pedodontics and handicap dentistry with complain of dagger prick injury on right side of the face. On palpation, linear mass on the right cheek voice measuring about 3-4 cm in length with small eruption on skin suggestive of healed inauguration was evaluated. Soft tissue ultrasonography (USG) was advised along with blood investigation. Soft tissue USG did not disclose any foreign body. Blood investigation was normal. Surgical exploration revealed a thorn measuring 17mm in size. The wound was debrided and sutures placed at the office of incision. The 6-month clinical follow-up revealed uneventfu l soft issue healing. Early and definite diagnosing correlating clinical and radiologic examination is important for conservative management of such lesion thus eliminating potential risk of developing larger infection.Key-words Paediatric trauma, soft tissue injuries, maxillofacial injuries triggerTrauma is the leading cause of morbidity and mortality among children worldwide.1Soft tissue injuries are more common than fractures in children who have uphold facial trauma, particularly in younger children whose facial skeletons are resistant to fracture.2However, in comparison with adults, maxillofacial fractures in children are relatively uncommon due to physiological and environmental factors.3-4According to Nrholt et al.5, fractures of the pediatric maxillofacial skeleton are rare due to the resiliency of their bones, the relatively small size of their body in proportion to the head and the comparatively protected lifestyle of children.During sign assessment of any facial injury, it is important to review the mechanism and time of injury and determine whether it was witnessed. Knowing what caused the injury leave be valuable during later exploration and debridement of wounds and the prediction of subsequent wound healing.Every effort should be made to cleanse the wound and remove all foreign material this may have to be done in the operating room low anesthesia. These retained foreign bodies which are often missed at initial evaluation result in inflammation, ichor discharge, and toxicity and delayed healing of wounds.Case descriptionA 32 months old malepatient reported to the Department of Pedodontics and Preventive Dentistry, College of Dental Surgery, B.P Koirala Institute of Health Sciences, Dharan, Nepalwith complaint of thorn prick injury on the right side of. (Figure1). The patient had fallen from a tree diagram and was injuredtwo months back. No treatment was sought for the condition at the time of trauma. Medical history was not signifi cigarett et. On examination, a palpable linear mass on the right cheek region measuring about 3-4 cm in length with small eruption on skin suggestive of healed opening was evaluated. The mass was movable upon palpation in all directions. There was no pain or tenderness upon palpation. There was no history of fever and pus discharge. Soft tissue ultrasonography (USG) was advised along with blood investigation. Soft tissue USG did not disclose any foreign body. Blood investigation was normal.On the basis of clinical findings, a surgical exploration was planned under local anesthesia to remove the foreign body. Intra-dermal local anesthesia (Lignocaine hydrochloride 2%, epinephrine 1200000) was administered. A small incision was given at the most fluctuant point of the scar with the help of a B.P blade. The lesion was explored with curved artery forceps and a wooden piece which was curved at one end and pointed at the other end and measuring 17mm was removed. (Figure2). The lesion was cleansed and irrigated with Betadine (Povidone-Iodine) solution and saline. A 3-0 silk suture was placed at the site of incision (Figure 3). The patient was prescribed with antibiotic and analgesic and was recalled after one week for suture removal.The patient was followed up till 6 months and the healing was uneventful (Figure 4)DiscussionSoft tissue injuries, whether isolated or in combination with other injuries, are among the most common traumatic craniofacial injuries encountered by emergency department personnel and plastic surgeons. These injuries account for nearly 10% of all emergency department visits.6, 7, 8Unintentional injury, defined as every disability occurring under accidental circumstances, is a significant health problem in children in the general practice, accounting for 9% of all new health problems in children.9Divided into triplet overlapping aesthetic subunits (infraorbital, preauricular, and buccomandibular), the cheeks are by surface area the largest subunit of the face. This size correlates with both a high frequency of injury to the cheek and central structures as well as a multitude of approaches that can be used for posttraumatic reconstruction.10Foreign bodies can penetrate soft tissues through open wounds and laceration sustained during trauma or by direct impact against them. Such wounds harboring foreign bodies may appear to be deceptively minor and may not be accompanied by any major symptoms. But if these foreign bodies are left undetected in the tissues they can result in serious here and now days, months or years after initial trauma.11Penetrating retained wooden bodies acts as foreign body, ordinarily dirty and carry many microorganisms.12Because of their porous union and organic nature, provide a good medium for the growth of the microbial agents. Infection resulting from the retained wooden body may lead to complications such as abscess and fistula formation13.The case presented in this report also had a retained wooden for eign body for a period of two months but the patient did not develop any complications as such except presence of a linear scar on the cheek.The foreign body removal can be delayed in approximately one third of all foreign bodies, because they are initially radiologically missed or misdiagnosed.14Occasionally, foreign bodies can be retained for some time causing persistent and distressing symptoms.15It is often difficult to remove foreign bodies in the head and neck because they are usually near vital structures, or the difficult access.16The careful assessment is required for the identification and location of the retained foreign body, which is essential for the surgical removal.17Early diagnosis and definitive treatment as well as good postoperative wound care are important when dealing with soft tissue injuries. Since the initial assessment of these patients may involve a Dentists, a properknowledge of the diagnosis and management of soft tissue trauma is necessary.

A report on the Implementation of Standard Costing

A report on the Implementation of stock(a) CostingIn topical years, various tools such as activity- udderd approaching, the balance scorecard and target appeal have been utilised in the business community. However, traditional watchfulness accounting constitutions stay to be astray utilise. One example is prototype cost, which has been physical exercised on a wide front during the last century.The purpose of this paper is to examine the widely use of amount cost trunk. condescension it is less relevant than newer accounting methods, example costing is far from obsolete. Because of its simplicity, flexibility and affordability, exemplar costing remains a favorite cost accounting method among accounting and finance professionals.IntroductionIn todays time of rapid technologic change, tough global and domestic competition, total cost management is central to sustained corporate profitability and emulousness. The management focus today is to minimize cost. The cost lead ership strategy does not mean compromise on either feature or technology or production several(predicate)iation. Low costs be no advantage, if the customers be not leaveing to debase the product of low cost firm. Cost management has to be driven with customer as the focus.The survival way for any association is how to manage its product/ armed service cost, shade and performance. The customers ar continuously demanding eminent quality and better performance products/services and at the same time, they want the values to f all told. The sh areholders are also demanding a required rate of return on their investment with the company. Thus, cost has become a residual. The challenge is being able to manufacture or provide service with the stipulated cost framework. Thus, cost management has to be an ongoing continuous melioratement program.Standard CostingIn recent years, various tools such as activity-based costing, the balanced scorecard and target costing have been ut ilize in the business community (Kaplan Cooper, 1998 Kaplan Norton, 1996 Ansari et al1997). However, traditional management accounting bodys continue to be widely applied (Brewer, 2000).One example of traditional management accounting is standard costing. Standards can be used with either job order or process costing ashes to provide important data for managerial planning, go throughling, and ending fashioning. Standard costing assists in lay budgets and evaluating managerial performance. The major motive to use standard costing is because it facilitates product costing estimation (Ask Ax, 1997). Ask and Axs study is supported by a study conducted by Puxty and Lyall (1989), which reported that 76 percent of the UK money devising(prenominal) and industrial companies operate a standard costing system.Although it is used widely, people recently criticize it could not provide the information needed in todays competitive environment. Despite the criticism, there are few signs that the use of standard costing tends to decrease. The survey from Ask and AX (1997) showed that 12.6 % of the companies investigated stated that they would abandon standards but on the some other(a) hand, 9.9 % stated that they would like to convert to standard costing system.The History of Standard CostingThe standard costing system was developed in the early 1900s. match to Drury (1992), it was the scientific management principles recommended by F.W. Taylor and other engineers. Scientific engineers built up information nearly standards to set up the best way to use sweat and sensible resources indoors manufacturing. Engineers used the standards to provide information for planning the flow of work so that the waste of stuff and nonsenses and labour was minimized. Interestingly, engineers did not consider standards as a tool to image fiscal costs at that time (Drury, 1992)The introductory thoughts of apply standards as a tool to control costs came from G. Charter Harri son, who knowing the first standard costing system. Started in 1911, Harrison worked for the Boss Manufacturing Company, Illinois, in USA makers of work gloves. It took him a few years before he published the first set of equations for the analysis of cost variablenesss (Solomons, 1968)Harrison was not the only person on the standard costing scene. In 1908 and 1909 Harrington Emerson supported the development of an information system specifically directed towards the achievement of expertness objectives. Emerson stated that information about standards award managers to differentiate variances that are due to controllable conditions and variances that are caused by conditions beyond managements control (Solomons, 1968)Traditionally standard costing systems are used in order to support the manufacturing industry. Today standard costing is widely used by all kinds of industries.The Purpose of A Standard Costing corpseThe purpose of cost and management accounting is to provide fin ancial information to managers to help them to plan activities, control the activities and see the financial implications of any decisions they make take (Hussey Hussey, 1998). Standard costing systems provide cost data that can be used for more different purposes.Ask and AX (1997) have identified several fields of application when it comes to a standard costing system. Their survey has the following reasons/purposes why a company whitethorn use a standard costing systemProduct Costing 82.4%Inventory Valuation 64.8%Variance Analysis 56.0%Budgeting 45.1%Transfer Pricing 31.9%Drury (1996) gives a wider view of the purposes. He states that the main purpose a standard costing system can be used areTo help in setting budges and evaluating managerial performance.To act as a control device by stressing those activities which do not match to plan and thus alert decision-makers to those situations that many be out of control and in need of remedial action.To provide a forecast of future co sts that can be used for decision making purposes.To simplify the task of tracing costs to products for inventory evaluation purposes.To provide a challenging target with individuals are motivated to achieve.There are many advantages with standards. Calculations are easier made and an effective performance controls are enabled, which provide opportunity to savings.Critique Against Standard Costing SystemsStandard costs are major elements within the management accounting area. They were used when organizations conditions were stable, standardized products were produced and labour and substantial costs were the major costs components. But todays business environment is different.The difficulties in the manufacturing process are increased when products are many and product series are short. (Ask Ax, 1997) When difficulties increase, it has more complicated interpreting of variances. Moreover, it could be difficult to tie the variances to the situation persons or the particular areas .Also, when the manufacturing conditions become more complex, the amount of fixed costs increases. Therefore, fewer opportunities will influence the total costs in the short term. Managers have less arouse to manage by using traditional thinking on how costs are influenced by volume.As shown above, standards may be difficult to set in todays dynamic conditions. A standard costing system may be expensive to maintain and the additional record-keeping may become a burden to managers and they fall asleep confidence in the system. (Hussey Hussey, 1997)Richard Fleischman and Thomas Tyson claimed that standard costing cannot provide adequate assistance in the areas of construction strategy and operational management. (Fleischman and Tyson, 1998) Don Hansen and Maryanne Mowen describe standard costing system as potentially dysfunctional. (Hansen and Mowen, 2002) These criticisms have contributed to the dismissal of standard costing, especially for large companies that have more sophistic ated method such as Activity Based Costing (ABC) and target costing. Mike Lucas even questioned that whether it is still appropriate for college accounting programs to t from each(prenominal) one this topic. (Lucas, 1997)Global Acceptance of Standard Costing piece academics pointing out the weaknesses of standard costing, people observed that this accounting tool continues to be widely used throughout the world. Studies showed that in developed countries the standard costing using rate is as high as 73% in the U.K. and 86% in Japan. (Garg, Ghosh, Hudick and Nowacki, 2003)More specifically76% of 303 accountants in the U.K. and 73% of 85 finance and accounting specialists in New Zealand use standard costing. (Guilding, Lamminmaki and Drury, 1998) The authors also found that accountants viewed modern costing and production management tools as having no impact on how widely standard costing and variance analysis are used. A study by Maliah Sulaiman, Nik Nazli and Norhayati Mohd Alwi of companies doing business in Malaysia found similar widespread dissemination and persistence of standard costing 70% of 66 local firms and 76% of 21 Japanese are using standard costing.These studies reveal that standard costing does not amplify cost control however, it is linked to quality management. In addition, the Lucas and Sulaiman studies have shown that companies use historical performance instead of pre specifyd applied science standards on actual costs. preferably of using newer and costlier systems, companies chose to reconfigure existing system with more precise schemes, implying that firms have adapted standard costing to their specific needs and have not abandoned it.Swiss Chalet Standard Costs SystemSystem DescriptionIn order to demonstrate that standard costing is far from obsolete. I examined the standard costing system at Swiss Chalet, one of the biggest Canadian eating house chains. The collected data of this study consists of in-depth interviews with employees working with standard costing at different divisions within Swiss Chalet. The study about the standard costing in U.K., Dubai and Malaysia is also used.First opened in 1954, Swiss Chalet now has more than 190 restaurants across Canada and linked States serving their signature rotisserie chicken and a variety of other menu items.In the beginning of each month, Swiss Chalets area manger will entrust standard costs to each Swiss Chalets store. The standard costs are generated through historical data and area managers analysis based on each stores current situation. Then, management in each store can project materials, grasp and overhead costs by reviewing the standard costs established for each of these cost elements. Then computer generate the variances and make managers recognize the differences between the actual activities and resource consumption and the expected activities and resource consumption. When the variance is significant, this is a communicate for investigation, Ma nagers will try to discover the cause and exert influence to correct it.Therefore, cost control and performance evaluation is the main purpose of Swiss Chalets Standard Costing System. According to Mann-Whitney U screen out Statistic13, inventory costing is the key function of standard costing for industries in U.K, Dubai and Malaysia. Also, Mann-Whitney U test suggests that the industrial-sector companies in U.K. use standard costing to a greater extent than the service sector for the functions of cost control and performance evaluation, costing inventories and computing product cost for decision making. Also, in only one instance has this pattern reverted toward the service sector the use of standard costing as an aid to budgeting. These findings are consistent with those of other studies of industrial sector companies in Malaysia and the U.K. (Marie Rao, 2010)Material StandardsSwiss Chalets direct material components have three categories foods, liquor and disposals. Foods incl ude chicken, potatoes, ribs, and vegetables. Etc. Liquor includes wine, spirit and other non-alcohol beverages. Disposals include food boxes and bags to wrap food. Also, the standard cost of non-value-added materials such as discount materials, food wastes and voidable orders are also included for the purpose of reduction or elimination. When area mangers determine the standard cost, historical cost, stores current performance and cost-benefit trade-offs are involved in making quality decisions. When all meter and footing information has been gathered, component quantities are multiplied by unit prices to yield the total cost of each component. These totals are summed to determine the total standard material cost of one unit of product and the total standard material cost. Information about direct material of each component, their specifications (including quality), their quantities and total standard material cost are listed on a bill of materials.This comely of historic usage method is consistent with statistics of service sectors in Dubai, U.K. and Malaysia. According to Mann-Whitney U test Statistic, 76% of service sector in Dubai and 63% of service sector in Malaysia use average of historic usage to set up labor party and material standards. On the other hand, nearly nine out of 10 industrial sector respondents in Dubai employed standards based on design/engineering studies, which is comparable to Japanese companies in Malaysia (81%). These firms appear to be significantly more scientific in their approach to standards setting canvassd to the service sectors, which predominantly used average of historic usage method.Labor StandardsThe procedures for developing labor standards are similar to those used for material standards in Swiss Chalet. Swiss Chalet has four types of works in the front of the house servers, hosts, managers and bar tenders. They also have three types of people in the kitchen cooks, line cooks and pre cooks. The standard costs of each type of worker in each specific time range are identified. Because they are in the restaurant business, labor requirement is different during the different period of the day. Therefore, their labor standards are specifically identified in each hour. Their managers salaries are also counted into the labor standard costs although they are fixed overhead cost. Labor rate standards rebound the wages and fringe benefits paid to employees. Because employees in the same position are paid different wage rates based on their experiences in the restaurant business, a weighted average rate is computed and used as the standard. After labor tasks are analyzed, an operations flow document is prepared that lists all the requisite activities and labor costs in each time range.Overhead StandardsSwiss Chalet store has two types of overhead costs utility costs and maintenance costs. (Managers salaries are included in the labor costs). Utility costs include rent, gas and hydro, etc. Maintenance costs include equipment repair budget, sanitary service and gadfly controls, etc. Area managers use historical data, store situation and market price to determine the overhead standard costs.Swiss Chalets managers review the standard e real(prenominal) month. Slightly more than fractional of Dubai industries (52%) conduct reviews semi every year, consistent with Japanese respondents in Malaysia (55%). On the other hand, domestic Malaysia firms in the U.K. were apt to review their costing standards annually at a rate of 35% and 68%, respectively. (Marie Rao, 2010)Material VarianceStore managers do the inventory count every week and then introduce direct material cost they used of each component, their specifications (including quality), their quantities and total standard material cost into the computer system. The computer system generates the price variance and bill variance.Store managers usually can not do much about the price variance because they are not able to control p rices. Head character has buy contracts with their suppliers with fixed prices in the yearly basis. The only price they can control is vegetable prices, which have seasonal fluctuation. Managers are able to influence the price according to the price variance.Quantity variances are considered the responsibility of the person in drive out of the kitchen. When the quantity variance is too big, managers have to think about the efficiency of the material usage, weather experienced employees are well allocated in different shift and weather further training should be provided.Labor VarianceWhen employees produce to work and when they leave the store, they input their password into the computer system. Computer system automatically records their working hours and generates labor rate variance and labor efficiency variance.If the labor cost is bigger than 29% of the total costs, head office will give a warning to the stores, demanding them to reduce the labor costs. Therefore, managers have to balance the use of experienced workers and inexperienced workers in a specific task by using labor efficiency variance and labor rate variance. Using extremely skilled extremely paid individuals for lower-level jobs could cause an unfavorable labor rate variance, accompanied by a favorable labor efficiency variance.Therefore, Swiss Chalet examines variance where the variance exceeds a given percentage of standard. In Dubai, 39% of industrial companies and 50% of service companies base their costing decisions on managerial judgment, compared to roughly half of U.K. companies and one fourth of local and Japanese companies in Malaysia. However, 35% of firms in Dubais industrial sector and 29% in its service sector answered when the variance exceeded a given percentage of standard, which is similar to the rates found in the Malaysia and U.K. studies. (Marie Rao, 2010)II Usefulness and effectiveness of the SystemThe major advantage of standard cost system in Swiss Chalet is th at it highlights and allows management to manage by exceptions, that is, it allows management to concentrate on the areas where there are inefficiencies. It also allows company management to understand the quality expected and costs that will be incurred in the preparation of each dish and what impacts deviations from these standards will have on costs and profits. When the variance is significant, this is a foretell for investigation, Managers tries to discover the cause and exert influence to correct it. In the Swiss Chalet store I visited, costs are under control productivity is high workers are achieving bonuses based on team activity goals and employee morale is high in a work environment typically viewed as tedious.The system is passing controlled and automated. The process is effective and the standards they set are appropriate and attainably. Although their standards are developed from past and current information, environmental, seasonal and economic factors are considere d for the period in which the standards are to be applied. Swiss Chalets material, labor and overhead standard costs are changed every month. For example, recently, Swiss Chalet eliminated many non value added labor movements, their labor time standards changed very soon accordingly.Swiss Chalets standards can be reached or slightly exceeded approximately 60% or 70% of the time with reasonable effort by workers. Their standards allow for normal, unavoidable time problems or delays. Their standards represent an attainable challenge and are able to motivate workers performance and at determining how effectively and efficiently workers are performing their tasks.III RecommendationProcess changesUnder current system, area managers are the only people who do the standard costs setting. I guess that area managers could cooperate with purchasing manager, accountants, marketing managers and store managers to determine which choices are most appropriate. The cooperation will help the compan y better balance the interrelationship of cost, quality, quantity and selling price.Under the current system, standard costs of each type of worker in each specific time range are used to calculate the total labor standards. However, workers salaries are different even in the same position because their experiences are different. Therefore, each individuals salary and individual numbers in one specific time range used to calculate the standard labor costs should be identified for managers better understand the standards and better improve their labor arrangement and improve their labor efficiency.Computer System changeSwiss Chalets current computer system is good, but still not highly automated. They still use fax to transit data and information within the organization are not highly shared within one portal. Therefore, I believe Enterprise Resource Planning System (ERP) will make their work process more effectively.EPR system provides a much higher level of the true to gathering c ost information. With most manufacturing processes being automated and operated with little direct labor, ERP system has the advantage of keeping an accurate record of overhead cost pools at all levels in an organization. ERP has greater capacity to accurately allocate costs and it is important for developing accurate standards. Standard costs can be prepared with, for example, the sub-module mySAP.com Financials under ERP system.Intermountain Health Care, Inc.s Standard SystemAccording to Mr. W.V. Rosqvists research paper Intermountain Health Care, Inc, (IHC) Satandard Costing System Methodology and Implementation, the IHC Standard Costing System is able to manipulate the procedure costs in any way desirable to provide meaningful groupings for analysis. The Standard Costing System provides infirmary management with a tool for meeting increased cost pressures in the health care environment. The system is useful for pricing services, but it is also important to supervise productivit y and analyze costs and profitability.IHC is a not-for-profit hospital chain with 22 hospitals in the intermountain area and head office is in Salt Lake City. They have a complex approach to determine detailed standard costs for every procedure in the hospital. IHCs standard costing system was designed to link the hospitals financial management and case mix reporting system to provide significant information in the area of followingCost/Profit Studies the ability to determine cost and profit at each of levels, such as patient, physician, medical specialty, payer and employer.Marketing to make complex decisions regarding the competitive market forces such as pricing, contracting and physician retirement. The analysis gives hospital the advantage to determine the financial impact of changes in volume.Departmental Productivity to monitor the department performance to help variance analysis and goal setting.Utilization of Hospital Service the ability to alter utilization, which depends on the ability to analyze current patterns and associated costs.Cost Comparison To compare costs to other hospitals to help managers to identify and learn the efficient methods.Competitive Analysis To study competitor information and make reasonable judgment of its costs. It will allow a significant view of the impact of price completion on all the competitors. It will help IHC to determine the extent to which it should compete on prices with other hospitals and with nontraditional health care providers, such as outpatient surgery centers.The IHC approach to standard costing provides detailed costs for every individual charge item in the hospital. Fixed and variable costs are maintained for every item in broad categories labor expense, supply expense, depreciation and hospital overhead.After the implementation, their standard costing system is able to provide full standard fixed and variable costs for management purpose in making pricing and marketing decisions maintain a management reporting system compatible with existing system provide an approach to compare hospitals and departments provide accuracy while allowing easy and rapid maintenance. (M. V. Rosqvist)The Future of Standard CostingAccording to Cheatham and Cheatham (1996), many accountants do not know that a redesigned standard costing system can provide the important information that they need and updating their system is an easier process than adopting a new system. They also point out that standard costing system combines managerial, financial and operations accounting, which make it as a control system. But the possible replacement is only cost accumulation system.Critics against the standard costing system questioned whether the system is useful in the manufacturing system of today. As we demonstrated above, it is still a widely used method, due to the fact that it provides cost information for many different ways in addition to cost control. A lot of companies adapted their standard costing sys tem to report on these variables that peculiarly important to them. In companies where an activity-based system is implemented, standard costing is still essential when it comes to controlling the costs of unit-level activities.Other criticism comes from that overemphasis is on the price and efficiency, which would make quality aside. Also, volume variance to measure utilization of capacity ignores overproduction and unnecessary build-up of inventory. In this situation the fact that variance analysis is not locked in to a set of variables is ignored. Used variables can be changed when the need arises. Examples of this are presented below. (Cheatham Cheatham, 1996)To use standards on the functions of raw material ordering and inventory levels, which give information about the effectiveness of suppliers. Because the objective is to deliver orders as placed, any variances are undesired.Price variances can be combined with a quality variance to prevent purchasing managers from only fo cusing on price but do not pay attention to quality.Raw materials inventory variances indicate an inventory build-up, because more material purchased than used, by reverted conditions. This is in line with a just-in-time theory.Further criticism is about the non-focus of continuous improvement. But, standards based on engineering studies or historical data are not a necessary part of a standard costing system because standards can be changed by a lot of methods. Examples are listed as below. (Cheatham Cheatham, 1996)Use last periods results as standards. The last periods result has to be representative otherwise it needs to be revised. It is also achievable to use a base period that comparisons are made.Use benchmark as something outside companies. To compare with competitors or with the leader of the industry.Use predetermined cost reduction by simplification the standard cost for every period by a predetermined amount to achieve constant improvement.Finally, the reporting system of the standard costing system may be revised. In the traditional way internal completion often arises. By revising the reporting system, cooperation among workers, managers and departments can be supported.ConclusionDespite it is less relevant than newer accounting methods, standard costing is far from obsolete. However, redesign and update the standard costing system to adapt the new environment may be necessary. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals.

Essay --

Report on family BreedloveEvaluator Morgan Bluebird, MSW internFebruary 12 2013All personal information collected and used is defend from unauthorized disclosure by thePrivacy Act. The Privacy Act to a fault affords family of the clients the right to challenge the accuracy and completeness of the information and have it amended as appropriate.Identifying study and Referral SourceClients name Cholly Breedlove Clients name Pauline Williams BreedloveDay of birth 21-06-1901 Day of birth 13-03-1903Role Man of the house Role dame of the houseCivil status Married Civil status MarriedClients name Sammy BreedloveDaay of birth 11-09- 1925Role Son of mr. Breedlove and mrs. BreedloveCivil status Not applicableClients name Pecola Breedlove Day of birth 07-04-1928Role Daughter of mr. Breedlove and mrs. BreedloveCivil status Not applicableT he problem stated in this sound judgement relates to Pecola Breedlove, therefore when speaking of the client, it refers to her. The client is referred by her primary social worker, Dr.Trampene.Presenting the problemPecola Breedlove, daughter of Cholly and Pauline Breedlove is suffering under the rough treatment at the achieve of her family, what is more the functioning of her family in total. As mentioned before the development of the client may be thwarted if no intervention will be applied. The dysfunctional family causes the most damage to her because of the everyday violence as well as it engenders several negative external factors. The client is facing problems that relate to an inferiority complex, also Anxio... ... cruelty - physical abuse - sexual abuse-Z62.4 Emotional neglect of barbarianCholly Breedlove -Z61.1 Removal from infrastructure in childhood-Z62.4 Emotional neglect of child-Z61.8 Other negative life events in childh ood-F43.1 Post-traumatic stress disorder-Z72.6 High-risk sexual behaviourPauline Breedlove -F60.2 Dissocial personality disorder, not out of the principal-Z60.4 Social exclusion and rejection-Z61.8 Other negative life events in childhoodTreatment1.Weekly individual psychotherapy to reduce depressive symptoms and improve social and occupational areas for all four client.2.Psychiatric evaluation to address potential use of antidepressant medication, for Pecola and Cholly Breedlove. Antidepressant drugs may be used in addition.3.Out of home placement client4.Biweekly couples Therapy session

Heart Of Darkness :: essays research papers

Heart of Darkness ?gHeart of Darkness?h, written by Joseph Conrad, holds thematically a wide revolve of references to problems of politics, morality and social order. It was written in a period when European exploitation of Africa was at a gruesome height. Conrad uses double oblique narration. A flame up narrator reports the story as told by Marlow, assigned to the command of a river steamboat scheduled to transport an exploring expedition. Kurtz is a first-agent at an important trading post of ivory, located in the interior of the Congo. Both Marlow and Kertz found the reality through their work in Africa. Marlow felt great indignation with people in the sepulchral metropolis after his journey to the Congo region because he discovered, through his work, the reality of the universe, such as the great virtue of efficiency, the duskiness in society and individuals and the summon reality. When Kurtz found himself on his deathbed and he said ?gThe horror, The horror referring to his life in inner Africa, which caused him disintegration. Marlow emphasized the virtue of ?gefficiency?h throughout the story because he supposition of it as the only way to survive in the wilderness. After seeing the dying natives in the forest of the outer station, Marlow described them as ?ginefficient.?h chthonic ?gthe devotion to efficiency,?h incompetent people were excluded from society. Only efficient people can survive. For interpreter, since Kurtz was the most efficient agent, with regards to producing ivory, his employers respected his achievement and regarded him as an essential person. However, one time he fell into disintegration, he was considered no more the than dying natives and thus was treated as if he were dead. He was then buried in the darkness. The symbolism of inefficiency was the color green. Marlow illustrated a picture of dying natives, when he said, ?gThey were black shadows of disease and starvation lying confusedly in the greenish gloom?h(20). Anoth er example of inefficiency is shown in the description of the body of Marlow?fs predecessor as ?gThe grass growing through his ribs was tall enough to hide his bones?h(13). Marlow realized the real darkness did not existed in Africa but in Europe, and not in Africans but in Europeans who engaged in colonial exploitation, including Kurtz. Due to the natives?f physical features and custom like cannibalism, Marlow defined Africans as the darkness. On the other hand, he considered Europeans as the light because of his illusions of civilization.

Ancient Man, Clovis :: essays research papers

Ancient Man and the Disco BallEssay One)Thousands of years ago, primitive man walked the earth very besides to the way he does today. We can discern this from the cultures that remain nearly intact from that time, and by analyzing what remains from those ancient peoples. Technologies change, making life easier for people, and ensuring the survival of the species (things like medicinal drug and modern farming techniques), but the people themselves change very little. Ethnographically, people like the Kung bushmen are very specialized. In actuality, any and all of the remaining societies that hurl survived outside of mainstream culture mustiness be very specialized. There are few places in the world untouched by civilized man (perhaps no(prenominal) at all), and the precisely places that have managed to elude him thus far are the regions that are generally unwanted. These places, like the Kalahari, Arctic Circle, and South American Jungle, are the only locations containing nativ e people living in their traditional ways. All of the people living in these places have to live in a very unique(predicate) way, or they simply cannot survive on what the land gives them. Of, course all of the ethnographic records we have show highly specialized people, we killed all the ones that lived where they could be much generalized and still survive.The archaeological record shows us what the intelligent ethnographers preach there is more out there than what we see, and we are constantly underestimating the cultures that came before us. The widespread use of tools like harpoons and spears, the spread of pottery and boxes, and the actual contents of ancient stomachs (like the Ice Mans) show us that ancient people were once more unsettled than they are now. Considering that ancient men spread from Pittsburgh to South America in an incredibly short span of time (though from whence they came is unknown), ancient people must have been very adept at adapting. Archaeologists a re trying very hard to understand the ethnographers. They do this because they want to understand just what it is that they are cut into up, and the best way to find out is to ask the people who use them. Of course they are not perfect, and some archaeologists dig competitively (almost like tomb raiders), but overall, we can learn a lot about ancient people from the work of these two groups of scientists working together with the past and the present.

Mr. :: essays research papers

When in November 1945 John H. Johnson, a 27-year-old mysterious businessman with a vision and an abiding faith in himself, launched Ebony magazine, his clock couldnt have been more perfect. World War II had just come to an end and thousands of wispy GIs who had helped "make the world safe for democracy" were returning to civilian life, ready to challenge racial discrimination at home."Ebony," says Publisher Johnson, "was founded to project al dimension of the Black personality in a world stark(a) with stereotypes. We wanted to give Blacks a new sense of somebodiness, a new sense of self-respect. We wanted to tell them who they were and what they could do. We believed then--and we believe now--that Blacks needed positive images to fulfill their potentialities." give thanks to that winning formula, Ebony, whose name was the brainchild of the publishers wife, Eunice W. Johnson, immediately captured the No. 1 spot as the most widely circulated and most popular Black magazine, a bit it has been able to maintain for 50 consecutive years.In keeping with its mission, Ebony began chipping away at old stereotypes and replacing them with positive Black images by highlighting the achievements of Black men and women that had heretofore been ignored by the general press. So systematic had been the exclusion of Blacks from the White-controlled media that many people, including--sadly enough--a fair number of Blacks, had serious doubts about Blacks ability to perform as well as their White counterparts. Ebony helped change all that. With articles and dramatic photos, the new publication showed bow undaunted Black individuals were able to triumph over poverty and racial barriers and succeed in building viable careers in education, business, sports, the military, entertainment and the arts. While monitoring the ongoing saga of Black progress, the magazine also put its resources to work to show its readers that Blacks had a history to be proud of and that even during slavery, there were Black men and women whose heroic whole kit helped in the freedom struggle and paved the way for future generations of Blacks.As the Freedom Movement gained momentum in the late 50s and early 60s, Ebony became the mirror of the struggle of rights activists, both North and South, to desegregate rail and bus transportation, lunch counters, public schools, hotels and motels, the armed forces and housing. Frequently at the risk of their own safety, Ebony writers and photographers braved the lowering presence of racist sheriffs in order to bring readers firsthand accounts of the valiant battle for racial equality waged by Blacks in a recalcitrant South.

Basketball In Colleges Essay -- essays research papers

U.S. school and college basketball(Summary of the Jackie Miranda Article)Basketball at the school and college level developed from a structured, rigid game in the early days to ane that is often fast-paced and high-scoring. Individual skills improved markedly, and although basketball continued to be regarded as the ultimate squad game, individualistic, one-on-one performers came to be not only sure but used as an effective means of winning games.In the early years games were frequently won with point totals of less than 30, and the game, from the spectators viewpoint, was slow. Once a team acquired a modest lead the popular tactic was to stall the game by passing the ball without trying to score, in an attempt to buy the farm out the clock. The NBC, seeing the need to discourage such slow-down tactics, instituted a number of rule changes. In 1932-33 a line was drawn at mid-court and the offensive team was required to advance the ball past it within 10 seconds or lose possession. Five years later, in 1937-38, the centre jump following apiece field goal or free throw was eliminated. Instead, the defending team was permitted to inbound the ball from the out-of-bounds line underneath the basket. Nearly four decades passed forward an alteration of like magnitude was made in the college game. After experimentation the NCAA Rules Committee installed a 45-second mutable clock in 1985, restricting the time a team could control the ball before shooting, and one year later implemented a three-point shot rule for baskets made beyond a keep of 19 feet nine inches.More noticeable alteration in the game came both at the playing and coaching levels. Stanford Universitys Hank Luisetti was the first to use and popularize the one-hand shot in the late 1930s. Until then the only outside attempts were two-handed push shots. In the 1950s and 1960s a shooting style evolved from Luisettis push-off one hander to a jump shot, which is released at the top of the jump. West Virgin ia University guard Jerry West and Purdue Universitys Rick Mount were two players who demonstrated the devastating effectiveness of this shot.Coaching strategy changed appreciably over the years. Frank W. Keaney, coach at Rhode Island University from 1921 to 1948, is credited with introducing the concept of "fast breaking" basketball, in which the offensive team rushes the ball up... ... telecast nationwide by cable networks, generating both revenue and tremendous exposure.In the evolution of college basketball the darkest hours have been related to gambling scandals, the most serious of which arose in 1951. But in the 1960s, 70s, and 80s the game was again touched by the problem. Also, as the game began to draw more attention and generate more income, the pressure to win intensified, resulting in an outbreak of incidents of rule violations, especially with regard to recruitment of star players.New York City basketball writers organized the first National Invitation Tourna ment (NIT) in 1938, but a year later the New York City colleges took control of the event. Until the early 1950s, the NIT was considered the most prestigious U.S. tournament, but with the growth of the college-run NCAA championship, the NIT became a consolation event for teams that failed to make the NCAA selections. primitively all teams in the NIT were invited to New York City and the games were played in Madison Square Garden. From the early 1980s, however, the first three rounds were played at regional or campus sites before the final four teams were brought to New York City.