College application essay
Thursday, August 27, 2020
Business Ethics and Organizational Culture Essay - 2
Business Ethics and Organizational Culture - Essay Example The article specifies that the association hypothesis alongside the ideas of business morals normally ponders the association of manââ¬â¢s agreeable exercises and how they ought to really be sorted out. In any case, the article recommends that the plausible advantageous interaction that exists between the fields of business morals alongside association societies has not yet been completely distinguished. The article gives a short rundown of authoritative hypotheses to give non experts in the field of business morals with fitting data on the running of business. This article furthermore gives data concerning the four examination subjects that are appropriate in the authoritative culture field alongside the business morals one. It likewise offers a few different hypothetical viewpoints on the business morals alongside hierarchical culture fields (Heugens and Scherer, 2010). At long last, the article additionally investigates what authoritative speculations bring to the table to the field of business morals alongside what could be the possible limits of this commitment. The creator gives a playful depiction of the relationship that exists between these two fields while demanding that the inactive beneficial interaction that exists between them is motivating and colossal. It is applicable to business morals since to the representatives of an association; their administration uses them in setting the firmââ¬â¢s tone alongside their general workplaces. This is finished by assisting with expressing their expert rights alongside private rights inside an association. They likewise incredibly help with deciding how representatives ought to act over the span of playing out their obligations. What's more, they likewise help in guaranteeing that the workplaces are protected while making the associations work timetables to be reasonable and mindful of their gove rnment assistance. This article expresses that when the administration of an association neglects to maintain the employeeââ¬â¢s moral rights,
Saturday, August 22, 2020
Chinese Coolie Labor Essay Example | Topics and Well Written Essays - 750 words
Chinese Coolie Labor - Essay Example es between the Chinese coolie exchange and African slave exchange was that the coolies were either beguiled or kidnaped and afterward kept in confinement focuses that were as perilous as the once utilized in the slave exchange. The distinction between the exchanges was that the Chinese government monitored what was befalling the coolies that had been contracted in the Latin American locale, USA, Canada. The coolies were likewise paid according to the agreement understanding rather than African slaves (1). As indicated by Hu-Dehart (1994), The coolies that went to Cuba the greater part of them kicked the bucket because of abuse or the poor working conditions. The greater part of them didn't out leave their agreement that was for the most part for around six years. The other contrast between the Chinese Coolies and African slave exchange is that while the African slaves got caught, the Chinese coolie went to work intentionally because of elements like destitution and starvation. The coolie exchange is totally different from the slave exchange and can't be considered as slave exchange. This is on the grounds that the two are totally different. The following are a portion of the reasons that make the coolie exchange unique in relation to the slave exchange. They included: The coolie laborers had an agreement: as per According to Hu-Dehart (1994), the coolie laborers had an agreement of five years under the British and eight years in Cuba and Peru. The agreement was between a free representative and a business. The agreement additionally illuminated the obligations and commitments of the workers. It additionally incorporated the wages and the other kind installment that the business could get like food dress and lodging (39). The coolies likewise reserved the privilege to purchase out their agreement toward the finish of their agreement or when they arrived at the age of twenty-six years inasmuch as they had the assets to purchase out their compression. In the event of a slave, one remained so as long as they can remember that is the reason it sister out of line to state that coolie exchange was subjugation since coolies reserved the option to recapture their opportunity toward the finish of the agreement (44). The coolies
Friday, August 21, 2020
Facts Essay Topics - A Very Brief Guide
Facts Essay Topics - A Very Brief GuideThe best way to start a facts essay topic is to write about something that is personally related to the subject of the essay. For example, if you were writing an essay on what food is or was popular in the 1950s, you could begin by writing about your family's favorite recipes or about the foods you had as a child.After the topic has been written about, you will want to prepare some supporting evidence that supports your thesis statement. In fact, the more supportive the evidence the better your case will be. It's better to have proof that what you are stating is true than to be in the position of having to backtrack later on.Your first thoughts may be to write about a question that would arise during your course of study. In this case, the essay should center around a specific subject, and all research should be documented, so that you can refer back to it in the future. Also, keep in mind that the purpose of the research is not to prove a point ; rather, it is simply to establish the exact nature of the questions that you and your teacher have posed. This is an important rule in facts essays.When writing facts essays, you may want to present your essay in the form of a research report. In the report format, the data is organized and documented in order to establish the credibility of your findings.In addition to presenting the factual aspects of the subjects that you are writing about, you also want to incorporate examples of research that has already been done and tested. There are many books and eBooks that provide examples of how a person can find reliable information.It is sometimes important to portray both the facts and the opinions of experts. This is important because many times, opinions do not necessarily reflect actual facts. What is more, an opinion is often not objective; thus, facts should be presented with an eye toward objective representation.Finally, include your sources of data, whether they are from the Internet, in printed sources, or from your own personal observations. If there are interviews or other sources of data, make sure that they are noted. Your audience will appreciate this, especially if they are relying on your information to make a decision or make a life-altering decision.Always remember that the rules for facts essay topics are very simple. Follow these guidelines, and you will find them very helpful in helping you present the information in a way that is pleasing to the reader.
Monday, May 25, 2020
The Importance Of Integrity And Self Respect - 1604 Words
Integrity means being true to ourselves and being honest, upright, and honorable in all of our dealings with others. When we are guided by integrity, our thoughts and words are in line with each other; our actions align with our principles, our conduct speaks for us, more eloquently than words ever could. It becomes the basis for both reputation and self-respect. Integrity demands courage but delivers untroubled sleep. Developing integrity requires internal honesty, because we canââ¬â¢t be honest with others unless we are honest with ourselves. It requires self awareness, since we cannot accurately communicate what we do not know. The amount of integrity that one has, defines who they are as a person. Being a United States Marine means taking all of your integrity and letting every ounce of it show in everything that you do. People of integrity can be counted on to stand up for what is right, even if it is execrated, and to behave with dignity even when there is no one around to see one perform these actions. Integrity allows other people to put their trust in us because they know that we value our commitments and seek to live by them in all things. It is one of the cornerstones of loving relationships and shared endeavors. The rectitude of a United states Marine means being true to ourselves and being honest, upright, and noble in our dealings with ourselves and with others. When we are guided by integrity, our thoughts and words are in line with each other; our actions alignShow MoreRelatedMy Personal Values: Professional Ethics Are the Foundation of Social Work1798 Words à |à 7 Pagesjustice, dignity and worth of the person, importance of human relationships, integrity, and competence. As a Clinical Social Worker, I will honor the NASW Code of Ethics in addition to my personal values of respect, se lf determination, responsibility, motivation, and wisdom. My personal values complement the NASW Code of Ethics and will resonate in my work as a social worker. My first personal value that will impact my work as a social worker is respect. In terms of social work and ability to influenceRead MoreThe United States859 Words à |à 4 Pagesthe USAF in order to find useful elements that can be implemented in the Italian reality. The joint regulation mentions honesty, integrity, loyalty, accountability, fairness, caring, respect, promise keeping, responsible citizenship, and pursue of excellence as primary values. The USAF first introduced in the early ââ¬Ë90s six core values: courage, patriotism, integrity, competence, tenacity, and service. The Air Force reason behind this new concept was the reaction to a series of ethical failureRead MoreSelf Culture and Society - Dorothy Lee947 Words à |à 4 PagesSelf Culture and Society - Dorothy Lee Individual Autonomy and Social Structure Essay 1 October 2015 Many societies have adopted the notion of following a social structure where there is a type of hierarchy in an organisation based on the relationship between individuals. In the Western culture, a social structure is defined as a system that is based on the establishment of social interactions between diverse relationships such as those between parents and children. In contrast,Read MorePersonal Motivation For Continuing Education825 Words à |à 4 PagesThe goal of this essay is to explain the importance of research, evidence-based practice, and nursing theory to providers of direct and indirect care and nurses as members of the profession; perform an assessment of nursing values and how they relate to personal use of evidence-based practice; describe personal motivation for continuing education; and compare that motivation to the current construct of nursing values. When looking at providers of direct and indirect care, evidenced-based practiceRead MoreThe Leadership Style Of The And Mentally Retarded After Graduating High School829 Words à |à 4 Pagesthis organization I had the opportunity to be involved with integrations for a multi-site acquisition. I reported to the Vice President of Operation in this role. I had great respect to him as a mentor who offered invaluable advice and always had my back. He demonstrated both verbally and through his actions the importance of work/life balance. The integration of these centers became extremely challenging and he communicated regularly and I felt valued. He showed true interest in my well-beingRead MoreMilitary Discipline and Respect for Authority Essay1032 Words à |à 5 PagesMILITARY DISCIPLINE AND RESPECT FOR AUTHORITY Discipline is used in the civilian world as of coarse the military world. As a basic everyone is expected to address everyone by their proper tittles. In the Army, saluting is to show respect toward an officer, flag, or our country. When talking to an officer, stand at the position of attention unless given the order ââ¬Å"at easeâ⬠. discipline is a specific form of instruction which develops self control, character, and efficiency. Discipline is theRead MoreHuman Services Leadership Essay963 Words à |à 4 Pagesgroup of people toward a common goal. Leadership is about vision, principle and integrity. Self would define it as a power to motivate others through your words and deeds. And Ethical leadership is ethically motivating others in ethical directions. Its knowing your core values and having the courage to live them in service of the common good. Human Services is a very sensitive field where ethics are of great importance. We would expect to find issues associated with ethical decisions in Human ServicesRead MoreImportance of Honor Guard1338 Words à |à 6 PagesThe Importance of Honor Guard ââ¬Å"At every crossroads on the path that leads to the future, tradition has placed 10,000 men to guard the past.-Maurice Masterlinck. Being a volunteer member of a military base honor guard, there are numerous reasons that require full effort and dedication. It is important that we, ceremonial guardsmen, strive to stay true to the creed put forth for us. Respect, integrity, inspiration, professionalism and tradition are key to being an effective member of the honorRead MoreWhy Plagiarism Is Important For Academic Integrity?1731 Words à |à 7 PagesWhat is the Role of Plagiarism in regards to Academic Integrity? Plagiarism, ââ¬Å"the act of using another person s words or ideas without giving credit to that person: the act of plagiarizing somethingâ⬠(Merriam-Webster, 2017), is said to be reaching epidemic proportions (Park,2003). Throughout history, plagiarism has been an issue, however, the severity and the implications where not fully understood until the development of the printing press in the 17th century. Now in the age of information sharingRead MoreAcademic Success : A Student1251 Words à |à 6 Pagesdescribed with further two support points in favor of each underneath. The point is to explain what can propel a student toward realizing educational goals, achieving academic integrity by realizing its importance, efficient utilization of the university?s resources, maintain educational goals for self-development and the importance of writing process in advancing studies and career. Personal Learning Style and its Advantages A student must develop a personal learning style which effectively opens up
Thursday, May 14, 2020
Nursing Reflection on Clincial Prcatice Essay - 1290 Words
REFLECTIVE ACCOUNT OF A CLINICAL SCENARIO ~ (AN ASPECT OF NURSING CARE) Reflection on Clinical Practice ââ¬â First Placement (Year 1) The following essay is a reflective account on an event that I, a student nurse encountered whilst on my first clinical placement in my first year of study. The event took place in a nursing home. All names have been changed to protect the confidentiality of the patient (NMC, 2008). Throughout this essay I shall be using Gibbs model of reflection. The following reflective account also forms one aspect of the EC hourââ¬â¢s directive, namely that of caring for clients with mental health problems. I have chosen to reflect on the event describedâ⬠¦show more contentâ⬠¦This made me nervous as to how I was going to communicate with her. My mentor stood back in order to allow me to administer the medications and I felt unable to ask the question, ââ¬Å"How do I communicate with this patient?â⬠I noticed that Mrs. Lewis who was quiet when we entered her room upon seeing me approach her bed started to groan loudly and turn her head from side to side (this made me feel worried as it was obvious to me that she didnââ¬â¢t like me). The patient was also licking her lips and coughing up mucus and she appeared to me as if she were choking. My mentor informed me that this was normal for Mrs. Lewis but it added to my anxiety as I had not seen a patient in Mrs. Lewisââ¬â¢ condition before and it alarmed me. My mentor also informed me that due to having dementia Mrs. Lewis did not understand why she had a tube into her stomach and that she had tried to remove it herself in the past which had caused some trauma to the abdomen (this resulted in the patient being very anxious whenever her PEG tube was touched, as she anticipated pain) and that sometimes the patient did not want her PEG tube touched and could be combative occasionally, using her left arm to hit out at staff. At this point I felt as though administering medication to Mrs. Lewis was beyond my capabilities as a student because of the mental health issues the patient had, I had no experience or knowledge at this point in my training in working with
Wednesday, May 6, 2020
Summary Of Angels And Demons - 1836 Words
Angels Demons follows the journey of Harvard symbologist Robert Langdon, as he tries to stop what seems to be the Illuminati- the Enlightened ones, a legendary secret society, from destroying the Vatican City with the newly-discovered power of antimatter. CERN director Maximilian Kohler discovers one of the facility s most respected physicists, Leonardo Vetra was cold heartedly murdered in his own secluded, private quarters at the facility. His chest was branded with a symbol ââ¬â the word Illuminati, formed as an ambigram, using a hot iron and his eye torn out mercilessly. Instead of calling the police, Kohler researches the topic on the Internet and finally and quite fortunately gains contact with Professor Langdon, an expert on symbology and avid researcher on ancient hostory.Kohler requests his assistance in uncovering the mystery and get hold of the murderer. What Langdon discovers at the murder scene frightens the hell out of him: The symbol appears to be authentic much to his surprise, and the legendary secret society, long thought to be defunct or dormant, seems to have resurfaced to make some noise. Kohler calls Vetra s adopted daughter Vittoria to the scene and it is later revealed that the Illuminati has also stolen a canister containing a quarter of a gram of antimatter ââ¬â an extremely deadly substance with destructive potential comparable to the most powerful nuclear weapons in existence, a potentially lethal weapon can exasperate and create havocShow MoreRelatedThe Doctrine Of Angelology1169 Words à |à 5 Pagessent.ââ¬â¢Ã¢â¬ Wayne Grudem defines angels as, ââ¬Å"Angels are created, spiritual beings with moral judgement and high intelligence, but without physical bodies.â⬠Holy angels are messengers from God, while Satan ââ¬Å"the god of this worldâ⬠and demons are fallen angels. Theologians also ha ve a separate study of Satan and demons, under the name demonology. Angels are mentioned approximately 108 times in the Old Testament and 165 times in the New Testament. The existence of angels in the Bible are without a doubtRead MoreSummary Of Fallen Angels 2448 Words à |à 10 PagesSENTENCE OUTLINE Title: Fallen Angels Thesis Statement: Fallen angels are true yet they appear to us scary. Whether we like it or not they exist. It is time for us to be aware and be open minded. I. Introduction A. Fallen angels really exist and have higher consciousness than man and they have the power to deceive in order to takeover peopleââ¬â¢s lives. II. Discussion A. What are fallen angels? 1. Fallen angels are referred to angels who have sinned against God. 2. They were cast into the hell andRead MoreEssay Angels2046 Words à |à 9 PagesAngels The term angel derives from a Greek translation of the Hebrew word malakh, which first meant Shadow side of God, and now means messenger (Jeremiah 59). Angels as an article of faith have become an unshakeable part of our society. One in every ten popular songs involves angels in some way (Freeman 2). They appear in paintings and in museums as sculptures. Our culture is filled with angels that appear on clothing, cards, or as souvenirs, and jewelry. It would be reasonableRead MoreChristian Doctrine: Angels are Warriors of God1324 Words à |à 6 Pagesthink of the word, angel. You probably think of winged beings who sit on clouds all day singing and playing lyres. If you had thought that, you are wrong, very wrong. Angels are warriors of God, abiding by His Laws and His Laws only. They are protectors of earth and its inhabitants and sometimes, the destroyers. An angelââ¬â¢s importance may not be widely known, but their job for us will never be forgotten. Angels are pure spirits that were created by God. The English word, angel, comes from a GreekRead MorePerelandra by C.S. Lewis Essay1389 Words à |à 6 Pagesbelieve in organized religion, especially Christianity. Weston believes that he is guided by a supernatural force, that force is really a demon that is corrupting him with false ideas. Weston is convinced by the demon that Weston is God and the universe. Weston makes the mistake of calling the life force to him, when he does this; he becomes possessed by the demon. While Ransom is the noble hero and Weston is the deranged villain, the role of damsel in distress falls upon Lady, the creation ofRead MoreReview Of The Better Angels Of Our Nature By Steven Pinker1262 Words à |à 6 Pagesshorter-term factors proposed by John Mueller and the alternative ââ¬Å"New Warsâ⬠theory championed by Mary Kaldor. In combination, these approaches provide a general summary of the major strains of ââ¬Å"declinistâ⬠literature and demonstrate the challenges of assessing the changing political violence and armed conflict after the Cold War. In ââ¬Å"The Better Angels of our Natureâ⬠, Steven Pinker claims that the decline of war since the 1990s is a continuation of a broader trend of declining violence since neolithic timesRead MoreHow Does One Rebuild a Failed Movie1410 Words à |à 6 Pageseven make its dev costs back, aint that a kick in the pants. Since Im gonna hold this essay to a shorter length, Ill let the reader choose whether or not to read the plot summary over at aforesaid favorite place. Not going to force that misery upon you. What were left with after either watching the thing or reading the summary is a list of complaints. Here is the problems: A mind-numbing dullness about the action sequences. I love action, especially frenetic Hong-Kong action movie kinda actionRead More A Christian Reading of Hamlet Essay1379 Words à |à 6 Pagesdamn me. 3 à When Hamlet says this, he is acknowledging that he could be heeding the advice of an evil spirit which plans to harm him. Indeed, he is echoing the well-known Bible warning: à For Satan himself is transformed into an Angel of light. Therefore it is not great thing though his ministers transform themselves, as though they were the ministers of righteousness, whose end shall be according to their works. (II Corinthians 11:14,15)4 à Hamlet expresses a moral awarenessRead MoreMormonism: Exploring the Beliefs of Mormons and Christians Essay750 Words à |à 3 Pagesrate of 300,000 converts a yearâ⬠(Ridenour 130). Analysis/Summary of Topic First of all, we must explore the origin of Mormonism. In 1820, a 14 year old boy named, Joseph Smith, Jr., had a vision of what he thought was the Father and the Son. The boy asked them what Christian denomination he should be, and they said none of them because they were all ââ¬Å"wrong and corruptâ⬠(Ridenour 131-132). Three years later at age 17, Smith saw the angel Moroni appear at his bed side, who told him about two goldenRead MoreThe Catholic Church1440 Words à |à 6 Pagesapproved for Mass. Next, I went more in depth with my research. I searched online for more descriptions and who Satan was, based off of phrases depicting Satan found from the first source. I found an online article called, ââ¬Å"The Devil, the Fallen Angelâ⬠, which was written by a professor of catechetics and theology at Notre Dame and is a priest, Father William Saunders. He wrote more specifically about how Satan was referenced in Catholicism, which matched up with the Catechism of the Vatican website
Tuesday, May 5, 2020
Management and Cost Accounting Pharmaguard Limited
Question: Discuss about the Management and Cost Accounting for Pharmaguard Limited. Answer: Introduction Pharmaguard wants to take up the Activity Based Costing into its activities that will involve every section from the retail section, the manufacturing department and the marketing department. Consulting the Delots Management team in regards to the implementation of the ABC costing method from the conventional method they have been using in the organization. This is a change from the method they have been using of the gross margin percentage, they would want to have a better hold in the profitability of its activities as well as track every activity that happens in the organization. The computation and analysis calculates the comparison between the older method that they use to the new one that the management wants to introduce. Computations and Analysis This section contains the computation of gross margin percentage and the Activity Based Costing for Pharmaguards retail operations. All calculations fall in the Part I of the report. The 2015 gross-margin percentage for each of Pharmaguards three market segments. General supermarkets chains Gross-margin percentage= (108000/3708000)*100= 2.91% Pharmacy chains Gross-margin percentage= (150000/3150000) *100 = 4.76% Pharmacist owned single stalls Gross-margin percentage = (180000/1980000) *100 = 9.09% Cost driver rates for each of the five activity areas. Cost driver rate = total cost of activity/ activity cost driver Order processing ------ No. of purchase orders Activity cost driver---360+140+1500= 2,000 Total activity cost= 80000 Cost driver rate----80,000/2000= 40 Line item processing-------No. line items ordered Activity cost driver----1960+ 4320+15000= 21280 Total activity cost= 63840 Cost driver rate------- 63840/21280=3 Delivering stores--------No. of store deliveries Activity cost driver------120+ 360+ 1000=1480 Total activity cost= 71000 Cost driver rate-----71000/1480=47.97 Cartons shipped to store--------No. of carton shipped Activity cost driver-------36000+24000+16000= 76000 Total activity cost= 76000 Cost driver rate-----76000/76000= 1 Stocking of customer store shelves-----shelf stock hours Activity cost driver--------360+180+100= 640 Total activity cost= 10240 Cost driver rate------10240/640= 16 Use the activity-based costing information to allocate the $301080 of other operating costs to each of the market segments. Compute the operating profit for each market segment. The General supermarket chains (Table 1) Activity Cost driver rate (a) Transactions (b) Amount (a*b) Order processed 40 140 5600 Line-items ordered 3 1960 5880 Store deliveries made 47.97 120 5756.4 Cartons shipped to store 1 36000 36000 Shelf- stocking 16 360 5760 Total overheads 58,996.4 Pharmacy chains (Table 2) Activity Cost driver rate (a) Transactions (b) Amount (a*b) Order processed 40 360 14,400 Line-items ordered 3 4320 12,960 Store deliveries made 47.97 360 17,269.2 Cartons shipped to store 1 24000 24,000 Shelf- stocking 16 180 2,880 Total overheads 71509.2 Pharmacist- owned single stores (Table 3) Activity Cost driver rate (a) Transactions (b) Amount (a*b) Order processed 40 1500 60,000 Line-items ordered 3 15000 45,000 Store deliveries made 47.97 1000 47,970 Cartons shipped to store 1 16000 16,000 Shelf- stocking 16 100 1,600 Total overheads 170,570 Operating profit for each market segment (Table 4) Pharmaguard Ltd, 2015 General supermarket chains Pharmacy chains Pharmacist-owned single stores Pharmaguard Ltd Revenues $3 708 000 $3 150 000 $1 980 000 $8 838 000 Cost of goods sold 3 600 000 3 000 000 1 800 000 8 400 000 Gross margin $108 000 $150 000 $180 000 438 000 Other operating costs 58996 71509.2 170570 301075.2 Operating profit $49004 $78490.8 $9430 $136 924.8 According to the results obtained or achieved from implementing the activity based costing, it is noted that the total operating profit increases slightly after computation from $136920 to $136924.8. As a result it is appropriate to comment that ABC method is the most accurate approach for determining the cost of activities performed in the retail operations of Pharmaguard Limited. In addition, activity based costing has aided in allocating the other operating costs to each market segment that are incurred during retail operations hence determining the operating profit in each market segment. Discussion and Substantiation Employees may resist the implementation of the Activity Bases Costing method in their three departments for their own personal reasons. First it is important to understand that people resist change as they feel any change to what they were accustomed to in the beginning might distract their normal functioning (Considine, Krahel, Lenk, Janvrin, 2015). A change brings about many other changes that may explain their resistance to the change. There is also the possibility that the employees might resist the change as they do not know the effect of the implementation of the costing method on their jobs. Some of the resistance may stem from the ignorance on the benefits and advantages that may attribute to their specific departments after the new change. The method may also distract the way the employees have been used in the normal application of all processes in the organization from the purchase to the dispatch of every item. Such tracking of all activities in the organization using the ABC method and the possibility in assigning the overhead costs to the indirect costs may contradict the normal functioning of the three different departments and the way they interrelate with each other (Everaert Bruggeman, 2007). The identification of each cost to the activity that happens in the each department may confuse the employees. This may happen in the system if it captures a transaction that should not be classified in the costing. This may lead to more complications when calculating the costs and revenue realized at the end of the financial years. On the other hand, the Activity-based Management will help in the identification and the evaluation of all the activities that will happen within the organizations and more specific in all the departments. According to management, this works hand in hand with the Activity based costing as it facilitates the analysis of the value chain and identification of any change that affects the normal functionality of the operations (Drury, 2013). The resistance feel that the company does not need any change at all as they feel they have been doing all their roles in the right way opposing the idea from the management that the ABC implementation would help in rectifying any mistake they make after the implementation. This means that the management will leave all the implementation to the employees and it is a tedious process which may little or no effect to the employees workload. The employees resistance may stem from the amount of time they may have to spend inputting the information in the system which may attribute to wasting a lot of constructive time that they would have used in other activities. Ten assigned cost per activity may also increase considerably as they have to confirm that they have the right inputs. For instance, the staff at the retail section may have to spend more time in capturing all the information from the daily activities and the transactions that happen there since it is a busy day to day activity (Kaplan Porter, 2011). They may also feel that the management does not consider the complexity of their daily operations which they have to perform every day at their workplace. The complexity lies from the handling of the customers from the beginning to the delivery of the services this is in regards to all the departments. The process of transforming the organization from the old way that it does its activities may take a longer time than anticipated which may distract the normal duties that the employees undertake on a daily note making the organization lose some businesses. Employees may argue that they are missing out on doing their different job descriptions making it hard from them to execute their duties (Considine et al, 2015). The tacking of each activity may prove wastage of precious time unlike in the traditional way where they manually kept track of all activities and cartons of medicine moving in and out of the organization. The management may justify the need to have the change and adopt the ABC method through the many advantages that the firm will gain (Schffer, 2008). They acknowledge that the transition may be a tedious process for them but may prove worthwhile at the end of the period after the process picks up and the organization starts enjoying the benefits from the costing method. Having a working model will help the management in getting real time reports and access the reports at any time that they might need the reports without distracting the activities in the organization. This will help in the long-run as the employees are aware that the management might require the reports at any time. Recommendations and Conclusion Pharmaguards decision to take up the Activity Based Costing method in their operations is a decision that will affect the way the functions of the pharmacy. It will have to adapt to the many changes that will happen and the most important thing is that the staff and the management change with the changes that the ABC method will have. From a professional point of view, there are many benefits and limitations that will come with the adoption of the method. It is important to know of the expected changes through the transition (Horngren, 2009).One of the major advantages that the organization will benefit from the incorporation of the tool is that it will have a better management in all the activities that happen in all the different operations. The management will have a clearer overview of the organization and will measure the performance of the business hence making comparisons between different periods. The tracking down of each product and process involved will help in improving t he quality of the products and improve on their design for better packaging. The organization will also manage their overheads better as they can control them through management of the costs of each activity that happens within the organization. Other benefits that the organization will enjoy are that it will affect the behavioral characteristics of the employees by motivating them to reduce the unnecessary costs that they use at the expense of the organization. Such are costs that the organization could function without, adoption of the ABC method of costing will also necessitate the need to have other management innovations like the Just in Time system that will help control the costs by producing the exact amount needed (Florin Carmen, 2013). This will specifically help the manufacturing department that will produce the product based on the demand from the retail section. Another management innovation that will work hand in hand with the Activity Based Coasting is the Total Quality Management system. This will work through ensuring that the quality of all final products from the manufacturing department is of the highest quality despite the fact that they may produce within a short demand (Kaplan Atkinson, 2015). This helps in ensuring that the quality of their final products and what they sell to the patients who visit the pharmacy are of the highest quality. On the external field, Phramaguard is in a better position to increase their competitiveness through adoption of the latest forms of costing in their organization. Despite the many benefits of the costing method, there are many disadvantages that will accrue to the organization. For instance, the operations of the organization will slow down affecting the production unit more so in the manufacturing department and the administration. The management will also feel the effect immediately as they will not manage to take instant reviews of their activities as they will have to adopt the slow process (Everaert Bruggeman, 2007). It will be difficult to transform to the latest form of ABC costing that requires an automated system unlike the previous one that required a slow process. The new automated system acts as an application installed in all the machines of the pharmacy that will need some form of training to the employees as they learn how to use the new system. It will help track down the authorization of all activities in the organization hence control the behavior of the employees. In conclusion, the emphasis of the costing method to the organization may have little effect in the tracking down of each cost which may prove tedious to the management as they have to keep following on individual costs of each product in the manufacturing operations to the retail section. Breaking down of the activities that will enable accounting for each type of medication produced would take lots of time making the management lose on important resources. The only benefit of the costing method is overrated as it narrows down to the justification of the budgeting activities and the service management from the strategies adopted from the use. There are not other major changes that may happen within the organization which brings to down to the relevance of adopting such method that affects the functions of the organization while bringing less benefits. However, the adoption of the costing method depends on what an organization would like to achieve. References Alford, R. M., DiMattia, T. M., Hill, N. T., Stevens, K. T. (2011). A series of revenue recognition research cases using the codification.Issues in Accounting Education Teaching Notes,26(3), 64-76. Considine, B., Krahel, J. P., Lenk, M. M., Janvrin, D. (2015). Social Technology: A Compendium of Short Cases.Issues in Accounting Education. Churyk, N. T., Yu, S. C., Blumstein, H., Larkin, R. (2011). Accountants Relief Foundation(ARF): A not-for-profit case examining contribution receipts and distributions.Journal of Accounting Education,29(1), 60-85. DRURY, C. M. (2013).Management and cost accounting. Springer. Everaert, P., Bruggeman, W. (2007). 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