Human Resource Information Systems Essay Example | Topics and Well Written Essays - 500 words

Human Resource Information Systems - Essay Example In this industry, there is need for the employees to work in a friendly and comfortable environment. Their working environment can only be comfortable if they have things to do with their health looked into; if they get their salaries effectively and other things related to work made easier for them. This will definitely boost the morale of the employees and they do their work effectively (Gupta & Chhabra, 2004). When Mr. Morgan approached me regarding all this for advice as a HR Consultant, I decided to introduce him to the Human Resources Information System (HRIS). Since he would like to travel less due to the cost of fuel, the HRIS should be able to help him execute most of his work effectively and at cheaper costs. This will save him time, energy, and money. IDENTIFIED PROBLEMS: The HR problems Mr. Morgan is facing will be no more as soon as the use of HRIS is put in place. The main problem was travelling every week, which wasted so much time and was expensive in terms of fuel. The manner in which he made the payroll checks and the use of Excel spread sheet to prepare them would greatly be improved through HRIS. Some of the HR functions, which will be efficient, in this case are: Salary determination is one of the most important functions in this business. The work of HRIS in this field acts as the software for clarifying for data entry, data information, and data tracking. It helps the Human Resources to manage accounting functions and payrolls within the company or business. It is the most efficient and effective way of transacting accounting calculations. It will provide data, which is very accurate. It can also keep and retrieve big amounts of data making work much easier (Gupta & Chhabra, 2004). HRIS NEEDS ASSESSMENT: The computerization used in the HRIS might create more effective process in the functions above, due to the fact that it has the ability to perform very heavy tasks within a short time. For instance, if the HR

Welcoming and acceptance speech Essay Example for Free

Welcoming and acceptance speech Essay Hello everyone. Good afternoon to all of you. My name is Wana. On behalf of Cherries Tours Id like to welcome you all to Pangkor islands. The boat ride to your resort will take about fifteen minutes. I just want to say some few friendly reminders before we reach our destination. Firstly you must always put your trash in proper disposal and secondly don’t leave your things unattended. I promise to all of you that we are going to enjoy your stay here in Teluk Dalam Beach Resort. For your information Teluk Dalam Beach Resort in the west coast of Peninsular Malaysia is made more attractive by Malay-architectural style chalets, bungalows and villas. Paradise by the sea, Teluk Dalam Beach Resort complements the natural beauty of this unspoiled island. You can relax, sit by the beach, enjoy great meals and feel very safe. Actually, Cherries tours offer a variety of special discounts depending on your travel plans. We have snorkeling packages, as well as guided round island trip boat tours, and Fishing Safari. There will be a short information session at 8am in the lobby of the resort tomorrow where you can learn all about these offers. We recommend that you do not purchase packages from street vendors as they are not always 100 percent reliable. They also may charge you more than what they say. Please take my advice and allow Cherries tours to book all of your day trips and activities while you are here. Were going to be pulling up to the resort in just a few mi nutes. Please sit back and enjoy the view of the ocean. I ask that you remain in your seats until we have come to a complete stop. Mr. Kamal will be meeting us at the jetty to help you with your bags. Please double check to make sure your bag has been taken off the boat. On behalf of Cherries Tours, have a wonderful vacation in Pangkor Island and I hope to see you tomorrow at the information session. Thank you. Acceptance speech Danny Thomas once said Success in life has nothing to do with what you gain in life or accomplish for yourself. Its what you do for others. It is such an honored to be recognized as the Volunteer of the Year. Actually, this award not only belongs to me it also belongs to all company’s volunteer that helps the Treasure Care organization. For me, you have all made a difference  in the lives of thousands of children and teens fighting cancer. I’ll admit that when I first signed up to help at a â€Å"we care we serve† event, it was just as an excuse to get out of the office. However, it only took that one volunteer event to show me just how many young people there are in our community who need a role model, someone to inspire them, or just somebody to shoot hoops with them on every Friday. When the first time I saw them, I wished there was no cancer in this world, but we see cancer is all around us and know that it doesnt care who it hits. From that moment, I reali ze as a group member of this organization I must help to put that smile on the faces of those who suffer. I’d like to thank the people at Treasure Care organization for the amazing programs they have for these young people, for all the events they organize, and for sharing so much of themselves with these kids. What you allow people like me to come and do isn’t â€Å"volunteer work†; it’s volunteer fun! Most of all, I’d like to thank my best friend, who’s introduced me about this organization. Getting to know you has changed my life more than you’ll ever know. Lastly, I thank you for your generous time and responses which have helped to make this event a success. â€Å"There Are Ways, To Get There, If You Care Enough, For the Living, Make A Little Space, We is all volunteers and thats what makes this world a better place.

Consequences of Altered Prenatal Environment

Consequences of Altered Prenatal Environment Discuss the evidence that an altered prenatal environment (e.g. due to maternal nutritional status, stress or exposure to chemicals) has long-term consequences for reproductive function of the offspring. The Developmental Origins of Health and Disease (DOHaD) hypothesis focuses on the idea that non-communicable diseases, such as coronary heart disease and diabetes, have origins in foetal development. The embryo or foetus can be exposed to certain challenges during its development that permanently alter the physiological development of that organism and this can show its effects postnatally later on in life (Moore 2017). A lot of focus has been directed towards metabolic dysfunction and problems with the cardiovascular system, but more recently it has become apparent that there are also lifelong effects of the prenatal environment on reproductive function of the offspring. Aspects of the prenatal environment include maternal malnutrition, maternal stress, maternal alcohol consumption, and maternal smoking, amongst others, which can all influence the development of the foetus and its health outcomes later on in life. However, there is a lack of evidence for humans, although offspring o f mothers affected by the Dutch Famine have been followed up throughout their life to see the effects of the acute maternal undernutrition (de Rooij et al. 2016) (Painter et al. 2006), therefore a lot of the experiments are performed on rodent, porcine and ovine models. While there are a number of differences between the mammalian models and humans, such as duration of gestation and sensitivity to the maternal environment, there are periods of exceptional vulnerability that are similar in both mammalian models and humans which allow us to map the effects of an altered prenatal environment from these animals to humans (Zambrano et al. 2014). The incidence of non-communicable diseases in adults significantly increases when maternal nutrition is compromised at vital periods of foetal development (Chavatte-Palmer et al. 2008). During the periconceptional period, it appears that the embryo has a degree of developmental plasticity and it takes advantage of this when being exposed to certain challenges in the maternal environment. This means that it changes the way it develops and adapts to the surrounding environment, which has consequences for later life. This is illustrated by the epidemiological study of female survivors of the Dutch Famine in World War II, which has shown altered reproductive function of their female offspring who were conceived during the famine. The offspring were found to have irregular menstrual cycles, increased risk of breast cancer and a younger age at which they underwent menopause (Sloboda et al. 2011). There was no significant change in the reproductive function in adults whose mothers were expo sed to the famine during late stages of pregnancy when compared to adults who were born before the famine (Painter et al. 2006), which suggests that the time around conception is very sensitive to the maternal environment. The study was conducted by authors who were fortunate to be able to collect the data that they did because, for obvious ethical reasons, a study like this could not be purposefully carried out on humans. As inhumane as the famine was, it has provided us with some useful data to ascertain what is happening in utero when maternal nutrition is compromised. Animal studies of maternal undernutrition have been conducted to add to the findings of the Dutch Famine epidemiology. In ewes, the female offspring had decreased rates of ovulation after experiencing prenatal undernutrition. Even earlier, it was found that the foetal ovary at day 47 already had altered concentrations of oogonia and meiotic arrest in the ovary was delayed even longer than usual on day 62 of foetal life (Sloboda et al. 2011). Growth restricted rats have shown staggered onset of signs of sexual maturation, for example first oestrus, mating and attainment of full fertility were separated in time rather than being simultaneous (Sloboda et al. 2011). Moreover, pregnant ewes on a calorie restricted diet produced offspring who grew up to have reduced ovarian and granulosa cell proliferation and increased apoptosis in their ovaries. This could be due to a change in the hypothalamic-pituitary-gonadal axis activity or hormonal environment in the ovary which is regulated by the mothers nutritional status (Sloboda et al. 2011). Furthermore, maternal protein restriction in rats delays seminiferous tubule lumen formation and increases apoptosis of germ cells during the neonatal period. Histological sections of the testes of male offspring show some tubules with no lumen at all at even when they have a control diet after birth (Zambrano et al. 2014). Also, apoptosis in the testes of male neonates at postnatal day 14 is increased in those who have experience maternal protein restriction either during pregnancy, during lactation, or during both (Zambrano et al. 2014). There have been many animal studies done using various mammalian models to produce data that we can apply to humans. So far, the data has been reproducible but it is still early days in this field of science so the longer these experiments are reproduced in different models, the better and more sure we can be when advising mothers of the risk their diet may have on the health and reproductive potential of their offspring. Although poverty and undernutrition remain global crises, it is clear that overfeeding and the obesity epidemic in the Western World come with severe implications on health of the population and future generations. Several studies in animal models have demonstrated that maternal overnutrition can affect the fertility of the offspring later on in life. For example, in pregnant sheep that are overfed, the offspring experience intrauterine growth restriction and are born small for their gestational age, but also the females are born with ovarian retardation (Chavatte-Palmer et al. 2008). Additional studies have been done and have other, similar conclusions for female offspring fertility. A mouse study shows that mothers fed high fat diets during pregnancy produced female offspring with a 4-fold reduction in the number of primordial follicles in their ovaries (Cheong et al. 2014). This could be due to them having an early onset of puberty, similar to the female offspring of mothers who h ad calorie restricted diets. Similarly, the female offspring in this cohort also had fewer (1.4-fold decrease in number) antral follicles developing into Graafian follicles in their ovaries (Cheong et al. 2014). However, the cohort sizes in this study were unfortunately quite small (10-15 mice per group) and it is unclear whether or not the groups were exposed to different nutritional challenges at the same time to ensure that the process was standardised. The results could be improved by repeating them with another cohort of mice and perhaps repeating the study in different species of mice to eliminate species-specific adaptations to maternal nutrition. If the same results are able to be replicated across other mouse species, then it is more plausible that these results might also be seen in humans. Some oestrogenic compounds have been observed to have effects on ovary development in later life of neonatal rodents that were exposed to the compounds prenatally. Two examples are activin and oestrogen derivatives (Woodruff and Walker 2008). Female rats exposed prenatally to oestradiol benzoate had delayed follicle and interstitial development by day 14 of age. By day 21, many of the larger follicles in the ovary were delayed in development at the preantral and small antral follicular stage. This suggests that oestrogens inhibit follicular development (Ikeda et al. 2001). As the rats mature, the inhibited development could delay the onset of sexual maturity in the females and puberty wouldnt occur until later. It is known that steroidogenic factor 1 (SF1-) controls development of the ovary (Hanley et al. 2000), so expression levels of genes that SF-1 regulates were studied in ovaries treated with oestradiol benzoate (Ikeda et al. 2001). It was found that ovarian tissue treated with oestradiol benzoate had downregulated SF-1 as well as genes including StAR and P450SCC, which have their expression controlled under SF-1 activity. This downregulation was present from postnatal day 6-21 and was relative to control ovary. Other genes were found to not change with oestradiol benzoate treatment and some had increased expression after treatment. This results indicate that oestrogen derivatives can influence different genes related to SF-1 to be upregulated or downregulated during development of the ovary (Ikeda et al. 2001). Maternal stress during pregnancy is another important factor affecting development and function of the offsprings reproductive system. Corticosteroids are an important class of steroid hormone involved in the stress response and over exposure to these hormones can elicit changes in the developing reproductive system of the foetus. Administration of dexamethasone during pregnancy in rats is associated with various outcomes, such as delayed onset of puberty in both offspring sexes, less follicles in the ovaries of female pups, and lower blood testosterone levels in male pups (Zambrano et al. 2014). Other corticosteroids, such as betamethasone, have shown impaired sperm quality and fertility in male pups (Zambrano et al. 2014). These findings indicate that maternal stress should be kept to a minimum during pregnancy in order to maximise the reproductive potential of her offspring. Although a certain degree of maternal stress is to be expected during pregnancy, chronic exposure to certai n stress hormones can be detrimental to the developing foetus. Having said this, it is unclear what concentrations of these corticosteroids were administered to the pregnant rats, therefore it is difficult to determine what levels of these in the mother could cause developmental restrictions in the foetus. These results arguably are difficult to translate into humans when thinking about impact of human maternal stress on our offspring. Furthermore, human stress is difficult to control, unlike diet or smoking, so it is unfair to attribute blame to the mother for the relative fertility of her offspring when she perhaps cannot control the changes in her uterine environment if shes become stressed during pregnancy. Evidence in the literature supporting this hypothesis is vast and thus not all evidence has been covered. Even though the evidence provided is mostly from animal models, the results can be translated to humans as well, since there are similarities in physiology and metabolism across all mammalian species. The animal models do have their limitations, such as being more or less sensitive to certain stimuli than humans and having different behavioural adaptations, but they also come baring less ethical issues with their exposure to laboratory experiments. That being said, it should also be considered that these animal models have been exposed to extremes of malnutrition and specific nutrient deficiencies, so when interpreting the results to advise pregnant women they should be presented to show that a balance of nutrition is fundamental to maintain a healthy pregnancy and ultimately healthy offspring with normal reproductive function. References CHAVATTE-PALMER, P. et al., 2008. Nutrition maternelle : incidence sur la fertilità © de la descendance et importance de la pà ©riode pà ©riconceptionelle pour le long terme. Gynà ©cologie Obstà ©trique Fertilità ©, 36(9), 920-929 CHEONG, Y. et al., 2014. Diet-induced maternal obesity alters ovarian morphology and gene expression in the adult mouse offspring. Fertility and Sterility, 102(3), 899-907 HANLEY, N.A. et al., 2000. Steroidogenic factor 1 (SF-1) is essential for ovarian development and function. Molecular and Cellular Endocrinology, 163(1-2), 27-32 IKEDA, Y. et al., 2001. Neonatal estrogen exposure inhibits steroidogenesis in the developing rat ovary. Developmental Dynamics, 221(4), 443-453 MOORE, S.E., 2017. Early-Life Nutritional Programming of Health and Disease in The Gambia. Annals of Nutrition Metabolism PAINTER, R.C. et al., 2006. Early onset of coronary artery disease after prenatal exposure to the Dutch famine. The American Journal of Clinical Nutrition, 84(2), 322-327 DE ROOIJ, S.R. et al., 2016. Prenatal Undernutrition and Autonomic Function in Adulthood. Psychosomatic Medicine, 78(9), 991-997 SLOBODA, D.M., M. HICKEY and R. HART, 2011. Reproduction in females: the role of the early life environment. Human Reproduction Update, 17(2), 210-227 WOODRUFF, T.K. and C.L. WALKER, 2008. Fetal and Early Postnatal Environmental Exposures and Reproductive Health Effects in the Female. Fertility and sterility, 89(2 Suppl), e47-e51 ZAMBRANO, E. et al., 2014. Fetal programming of sexual development and reproductive function. Molecular and Cellular Endocrinology, 382(1), 538-549

My Philosophy of Education Essay -- Teaching Teachers Education Essays

My Philosophy of Education Becoming a teacher has always been one of my goals in life. What motivates me to become a teacher is that I love to help and teach children new things in life. I try to do this in a very unique way. I love to see kids happy. I think that being a teacher is a very rewarding job. Teachers should try to teach their students new things with a positive attitude, with enthusiasm and interest. Giving more attention to students of younger ages is especially important. It is a good feeling to see students become knowledgeable in all aspects and to prepare students to be successful for the good of society. I want to give myself the opportunity to become a teacher, and help students to grow academically and emotionally to become successful in society. That is why it is so important for me to become a teacher at the elementary school level. I think that if smaller children learn in a very positive and enthusiastic way, they will learn more easily and will be more open to different learning tasks in the classroom. I think that a teacher can also help all students to obtain very high self-esteem, growth and integrity. A teacher can become, in certain ways, like a parent and most importantly, a friend. All of this is done without forgetting the responsibility of a teacher. Teachers’ relationships with their students are very important, but it is my responsibility as a teacher to also create good relationships with other teachers, because this is important for the school and the society. Being enthusiastic and supportive of fellow teachers can show positive relationships among the different teachers in schools. By having a positive relationship with other teache... ...to meet the students’ parents, to ask for their help and to also celebrate the accomplishments of the student’s progress and teacher’s work. I believe that a teacher should look forward to having a good parent communication, and to collaborate and help other teachers by sharing knowledge and experiences. Today, many parents have been relying on the teacher’s responsibility. Parents expect a lot from the teachers. They want the teacher to teach their children about morality and life-skill principles, which are one of the first issues a child should learn from home. Even though being a teacher is not easy today, I believe I can be a good teacher by using my talents of determination, open-mindedness, and warm feelings for others. I believe becoming a teacher is a difficult career, but at the same time it will bring great rewards and accomplishments.

Economics and Sino-Japanese Relations

Sino Japanese Relations in the 20th Century Relations between China and Japan are contradictory; they both rely heavily on each other economically, but they are distrustful of each other and there are huge cultural and political tensions between them. Japan helped provide infrastructure that allowed for the rapid industrialization of China, and if it were not for all of the foreign trade opportunities in China, Japan’s economy could have collapsed. At the same time however, China is still offended by the massive massacres and inhumane acts committed by the Japanese.Japan’s government is also very weary, and almost threatened, by China’s continuing growth economically, politically, and militarily. Despite the fact that China and Japan rely on each other economically and are so similar culturally, relations remain tense because of unresolved historical issues. The relationship between China and Japan really began to sour after Japan became industrial and imperialis tic during the mid nineteenth century. This period, known as the Meiji restoration, changed Japan from a feudal society to a more capitalist one.Japan’s military was also greatly strengthened during this time, and taking after the British and other western ideas, began to occupy China. This led to the First Sino-Japanese war in 1894. At the time, China was still relatively weak and a very primitive country compared to the new imperial Japan. This war was fought mainly over control of the Korean peninsula and was easily won by the powerful Japanese military. This wasn’t a particularly bloody or violent war, but it was the first incident that caused China to think negatively of Japan.Japan’s imperialism continued throughout the twentieth century, but never turned into a full out war until the Second Sino-Japanese war in 1937. The Second Sino-Japanese war was one of the most brutal wars in Asian history, and it is a significant root cause for the bad relations betw een China and Japan. This is mostly due to The Rape of Nanking, which was a gruesome mass murder and war rape committed by the Japanese in 1937. The Rape of Nanking occurred during a six-week period after the Japanese took over the city of Nanking (the capital of China at the time).During this time, the Japanese military proceeded to kill hundreds of thousands of civilians, and rape tens of thousands of innocent women. In fact, the acts of violence were so unnecessary and horrid, that this is also known as the â€Å"forgotten holocaust of world war two†. Pregnant women were often a target of murder, and they would often be bayoneted in the stomach, sometimes after rape. Tang Junshan, a survivor and witness to one of the Japanese army’s systematic mass killings, testified: The seventh and last person in the first row was a pregnant woman.The soldier thought he might as well rape her before killing her, so he pulled her out of the group to a spot about ten meters away. A s he was trying to rape her, the woman resisted fiercely  Ã¢â‚¬ ¦ The soldier abruptly stabbed her in the belly with a bayonet. She gave a final scream as her intestines spilled out. Then the soldier stabbed the fetus, with its umbilical cord clearly visible, and tossed it aside What has really caused the Rape of Nanking to be such a pressing issue though, is that Japan has done almost nothing to apologize to China. What’s worse, is that some Japanese scholars and officials claim the entire incident to be a hoax.Members of the Prime Minister’s Party state the â€Å"no evidence to prove the mass killings by Japanese soldiers in the captured [Nanking] and they even accused Beijing of using the alleged incident as a â€Å"political advertisement. † Of course, the Chinese government is very offended by these claims and since then, relations have deteriorated greatly. China also does nothing to try to forget about the unpleasant incident, and many Chinese textbook s horrifically describe the acts of the Japanese, which darkens the image of Japan to the Chinese populace even further.The brutal occupation of China was finally over after Japan was defeated at the end of World War Two. China and Japan then entered a brief period where relations remained stable; this was mostly due to the Japanese military being dismantled. The establishment of The People’s Republic of China also made Japan feel more respect towards them because China was becoming a â€Å"civilized† nation like themselves. During this short period, Japan assisted China through its first years as a newly developed, struggling nation. Many trade policies were agreed upon and Japan and China started to cooperate and coordinate on many levels.This helped both countries thrive culturally and their economies, especially Japan’s, boomed. Without these trade agreements, China never would have developed so quickly, and Japan wouldn't have been able to come out of the d evastation they suffered from World War Two as strongly. But even though the Japanese military was disbanded, China still viewed Japan as a threat because of the numerous atrocities that Japan had committed. China was worried about a remilitarization of Japan, as Japan’s army was slowly recovering from World War Two.But Japan remained peaceful, probably due to the increasing amount of business happening between the two countries. During the next few decades, Sino- Japanese diplomatic relations slowly improved, while economic ties increased exponentially. In the 70’s and 80’s, negotiations took place for a peace and friendship treaty between the two countries. There were also many VIP visits between the countries involving high ranking government officials, at even the Prime Minister of Japan visited China in 1984. After long term trade agreements and Chinese economic reform, bilateral trade rapidly increased.This is also known as the â€Å"golden age† of Sino- Japanese relations, as they made significant progress during the 70’s and 80’s. But a lot of these visits and treaties were mostly for show, and today, we realize that although it seemed like the two countries were finally starting to cooperate with each other, there were still many problems surrounding Sino-Japanese relations. Because of this purely economic relationship, China and Japan’s economies have become closely intertwined. They are almost completely dependent on each other economically, and wouldn't be the powerful countries that they are today without each other.As I said before, China never would have developed so quickly if it weren't for the early investments and trade from Japan. On the other hand, after Japan’s economic bubble popped in the 90’s, many investors needed to find new places to invest and trade, and China was filled with such opportunities. The continuous growth of China’s economy could not be sustained if i t weren’t for the steady stream of investments and trade coming from Japan, but on the other hand, Japan’s economy would be in shambles if it weren’t for all of the financial opportunities in China.But even a close trading relationship can’t fix a relationship stained with violence and distrust. Japan, for example, is worried that China is becoming too strong of a rising power in today’s society. As of just this last year, China has overtaken Japan as the worlds second biggest economy, trailing only behind the United States. China’s military is also quickly becoming modernized as the Chinese government gradually spends more and more on their national defense budget. As of today, there has been billions of dollars spent on advanced missiles and submarines. The rest of the world doesn’t event know the full extent of he power of the Chinese military, and China could posses more weapons than even the United States. This is not only concer ning to Japan, but also other developed countries as well. Although Japan is worried about the continuous growth of China, Japan is still in the lead developmentally and has been for the last century. China has been influenced greatly by Japan’s actions and took their development as a model for their own. When Japan first industrialized, it showed China that industrialization was a reachable goal that would make them more powerful. And until recent years, China has just been slightly behind Japan developmentally.In fact, China is very similar to what Japan was just 40 years ago. Just like China today, Japan was a rising Asian power that many westerners feared would become too powerful. Many indicators of a growing economy are also evident in China; literacy rates, infant mortality rates, and GDP (gross domestic product) are all on the rise, similar to what Japan’s were four decades ago. It’s no coincidence that China hosted the Beijing Olympics 44 years after To kyo, and they hosted the world expo 40 years after Osaka. China has a unique opportunity though, they can learn from Japan, and not make the same mistakes that Japan did.Japan doesn't want China to leap frog over them though, and has started to invest less into China, causing trade between the countries to decrease in the last decade. Japan has been deliberately putting less business into China, mostly because they don't want to contribute to the growth of a country that they view as a threat. But at China’s current rate of expansion and technological development, they could soon be losing their dependence on Japan. And it seems as though the only thing supporting a stable relationship right now is economics, and if that is gone then what will come of their already volatile relationship?Without the economic dependence that China and Japan have for each other, their relationship would almost certainly crumble. Having bad relations between these two countries is not only detrim ental for China and Japan, but also damaging for world politics, and the world economy as a whole. Creating healthier relations between them would allow for collaboration and cooperation which would help push Japan out of recession and let Japan help guide China in the right direction. It would also benefit the many Japanese investors who have billions invested in China to have improved communication with the country.Better relations between them would also greatly impact the outside world, especially the US. The United States has had a huge impact on the shaping Sino- Japanese relations. Having trusting political relations would allow the United States to become a more prominent contributor to Asian politics without having to choose sides on any touchy, historical issues. We wouldn't have to worry about starting a political flame war and we could focus more on building stronger relations with each other, making it easier to come to agreements and make decisions on major issues.It s eems like China and Japan are both going to have to put in more effort to improve Sino- Japanese relations in the long term. Both Japan and China are going to have to try much harder to establish relations that are built on something more than just trade. Due to this, it is advisable for them to make an effort to construct a new and healthier relationship that is not reliant on their economic structures. But how should they approach fixing a relationship that is stained with hatred and tension? First, Japan should focus on making sure that China forgives them for their past actions.It is important that China believes that this is a sincere gesture, as it has been attempted many times before. Japan should make sure to take full responsibility instead of just loosely apologizing as they have done in the past. They should also not view each other as threats, and become more trusting of each other’s intentions. China could make this easier for Japan by being more open about their military intentions. China and Japan should also be public about their diplomatic relations to keep their people informed about what state their countries are in.Fixing Sino-Japanese relations is going to be a long journey for both countries. Because of such a complicated and violent past things aren’t going to be easy, but their economies and cultures are so intertwined; it would be beneficial to them and the rest of the world to repair their broken relationship. But only once we look back at the history between these two countries can we understand how to look to the future. Bibliography: Anonymous â€Å"KEIDANREN : JAPAN-CHINA RELATIONS IN THE 21ST CENTURY (2001-02-20). † Nippon Keidanren. 20 Feb. 2001. Web. 1 Mar. 2011. . Anonymous â€Å"Nanking Massacre. † Nanking Massacre. Web. 8 May 2011. . â€Å"China and Japan, Rival Giants†, BBC, http://news. bbc. co. uk/2/shared/spl/hi/asia_pac/05/china_japan/html/history. stm (accessed February 21, 2011) â₠¬Å"The China-Japan Economic Relationship (sidebar). † Issues & Controversies. Facts On File News Services, 20 Dec. 2010. Web. 21 Feb. 2011. .Calder, Kent, â€Å"China and Japan’s Simmering rivalry†, Foreign affairs. April 2006. , http://www. foreignaffairs. com/articles/61515/kent-e-calder/china-and-japans-simmering-rivalry, (accessed February 21) * * Cave-Bigley, Anna. â€Å"The Paradox of Sino-Japanese Relations. † ISN. 26 Sept. 2008. Web. 20 Mar. 2011. . * * Chan, John. Sino-Japanese Relations Remain Tense. † World Socialist Web Site. 29 Oct. 2010. Web. 12 Mar. 2011. . * * Chanlett- Avery, â€Å"Sino- Japanese Relations: Issues for US policy†, Congressional research service, December 19, 2008. * * Deh Chien, Chen. â€Å"THE FORGOTTEN HOLOCAUST. † People. bu. edu — People on the Web at Boston University. Web. 12 Mar. 2011. . * Don Lee Times Staff Writer. China-Japan Economic Ties Glow Amid Political Chill; Last year's anti-Japa n protests gave companies pause, but the market is too vast to ignore.. † Los Angeles Times. 17 Apr. 2006: C1. eLibrary. Web. 21 Feb. 2011. Rose, Caroline. Sino-Japanese Relations: Facing the Past, Looking to the Future? New York [u. a. : Routledge, 2005. Print. Xin, Geng. â€Å"Sino-Japanese Relations Still Worryingly Uncertain – GlobalTimes. † Globaltimes_Opinion. Web. 21 Feb. 2011. . Soderberg, Marie.Chinese-Japanese Relations in the Twenty-first Century: Complementarity and Conflict. London: Routledge, 2002. Print. Xinhua. â€Å"China, Japan Economic Relations Complementary. † Chinadaily US Edition. Web. 9 Mar. 2011. . Yuqing, XING. â€Å"JAPAN’S UNIQUE ECONOMIC RELATIONS WITH CHINA: ECONOMIC INTEGRATION UNDER POLITICAL UNCERTAINTY. † Web. 9 Mar. 2011. . â€Å"MOFA: Japan-China Relations. † Ministry of Foreign Affairs of Japan (MOFA). Web. 12 Mar. 2011.

Job Order Costing Essays - Management Accounting, Overhead, Cost

Job Order Costing Essays - Management Accounting, Overhead, Cost GAAP dictates a particular manner in which manufacturing overhead is reported on all financial statements obtained through financial accounts. However, in order to truly assess costs associated with production managerial accountants must utilize different techniques. Managerial accounting utilizes various costing methods in order to allocate manufacturing overhead charges with production. These techniques better equip decision-makers within firms with appropriate information needed to make the best decisions possible. Williams, Haka, and Bettner (2015), describe these reasons as to why overhead costs are allocated to certain products or services using an application rate rather than dividing total overhead cost by units produced. The first reason is that units and costs produced are not compiled until the end of the year. This leaves management devoid of essential information needed to make important decisions throughout the year. The second reason is that not all services or produced consume an equal amount of overhead. Finally, anticipating overhead per product is helpful in making decisions regarding the use of overhead in production processes. Improper pricing is one of the most devastating results to occur if overhead is improperly applied to products or services. An appropriate overhead application rate is determined through expressing a relationship between some activity base and relating to the production process and overhead costs (Williams et al.,2015). Firms must ensure that an activity base is selected that best matches individual capabilities and needs. Additionally, firms must ensure wise estimates are made regarding overhead costs. For overhead application rates to provide reliable results, any activity base chosen to compute an application rate must be a significant driver of overhead costs (Williams et al.,2015, pg.764). It is important to choose a base that is a prime driver, or directly related to, overhead costs. For calculation purposes using one cost driver for all calculations may seem simplest. However, it is important to understand that this technique is likely to yield just that, simple results. In order for a firm to remain competitive and make well informed decisions, using multiple cost drivers is recommended. The objective of this type of cost allocation is to align overhead costs with the product, activity, job, or process generating such costs. This method is more likely to result in more accurate information pertaining to the allocation of overhead costs. Reference Williams, J. R., Haka, S. F., Bettner, M. S., & Carcello, J. V. (2015). Financial & managerial accounting: The basis for business decisions (17th ed.). New York, NY: McGraw-Hill Companies.