Respiratory Therapist

Ms. Paula Weston English 101-57 30 October 2012 In the World of Respiratory Therapy When you graduate high school most of us look forward to going to college and starting a new chapter in our lives. There are many choices of fields to choose from when we enter college. Some of us know right from the start what we want to do and some of us don’t. I have had many ideas of what I might want to pick as my career for the rest of my life. It first started out with wanting to be a teacher, and then it changed to a veterinary technician, and finally with lots of thought and research I have decided I want to be a Respiratory Therapist.I have struggled through many years trying to find the perfect career I wanted to do for the rest of my life. I knew I wanted to do a career in the health care field because I knew it would always be a field that would be around and always in demand. When interviewing Dennis Brown, a Registered Respiratory Therapist, he stated, â€Å"I had always been in terested in the medical profession, and the coursework provided me with the flexibility to choose another medical profession if I found respiratory care was not what I believed it to be. (Brown). It hadn’t occurred to me until I was talking with Brown that I could use my background and degree to go into other medical fields if I felt the respiratory field wasn’t the one for me. One reason I have chosen this field is I have always wanted to work with children. I love being around children they are so innocent and have no worries and are always happy go lucky, most of the time. In my research I have found that I could work in the neonatal and pediatric care.I would love to help out a child in need and try to my best to help them get better in any way that I could and it would give me a lot of satisfaction and being able to do that every day would all be worth it. Another reason for choosing this field is I could get a job anywhere I go. If I chose to stay in Michigan the re are many good hospitals in the area to work at, and even if I chose to move out of state this is the kind of career that I could take with me and I would expect to find a job easier than other careers that are only limited to certain areas.When researching this career I have always wondered if I there were any risks or downfalls to this career path. Of course like any other career there are always good and bad thing to the job. One main thing that has stuck in my mind when researching is health risks to Respiratory Therapist from exposures on the job. â€Å"Respiratory therapists (RTs), through their involvement in the diagnosis, treatment, and care of patients with respiratory and cardiopulmonary disorders, can potentially be exposed to a variety of agents that could impact occupational health.Respiratory hazards that may be encountered in the work environment include aerosolized agents and chemical sensitizers such as glutaraldehyde, which is used to disinfect bronchoscopes. A lthough there are many types of aerosolized substances, concerns have been found no significant dose-response effect on lung function, although there were increased symptom complaints (ie, chest tightness and shortness of breath) in some of the nurses. (abc) This information has opened my eyes to many things that could happen on any job when exposed to different chemicals. This research has not stopped me from pursuing my career in Respiratory Therapy though. I have just started my journey into getting my degree in the Respiratory Therapy program and so far the courses are easy, but I know the farther I am in the program the harder it will get. There are many positives to way I am choosing this career path and also there are some negatives just like in any other career.I think the satisfaction of being able to help other people will overlook the fact that there might be a chance of risks within my career choice. I plan to stick through my goal of becoming a Respiratory Therapist and push through and struggles that might come along the way to achieve this goal. Work Cited Brown, Dennis. Personal Interview. 25 October 2012 Dimich-Ward, Helen, PhD; Michelle Lee Wymer, BSc; and Moira Chan-Yeung, MB. â€Å"Respiratory Health Survey of Respiratory Therapists† CHEST; Oct2004, Vol. 126 Issue 4, p1048-1053, 6p.

Dawnette’s Havard-Hosted Implicit Association Test

My test result from the Skin-Tone Test is that I have a preference for Light Skinned people rather than Dark Skin. This proved to be somewhat correct. When I was younger all I wanted was a light-skinned boyfriend. I did have many light-skinned guys that would be very bold in wanting to get to know me in my past and even in my present. I do feel that the results were somewhat valid. The reason that I say somewhat valid is because I do not mind what color the person is on the outside. I get along with all race, creed, and color of people. It did make me think back to when I see a guy, who I usually go â€Å"Oooh-wee† over. Most of the time, the guy is usually lighter than I am. I guess I was stuck on the skin tone for so long that it is still very much a part of me. When I think about is it seems that it is just nature, because I do see many darker skinned individuals gravitating towards lighter-skinned people. I often wonder is that an instinct in us or solely a personal preference? My opinion is that it is difficult to accurately measure prejudice. Most people will not admit on a test or even in person that they think negatively of them due to their skin color. That fact alone makes it very difficult to measure prejudices amongst people. There are two major ways to categorize the measurements which sociologists calculate prejudice. One is through stratification by class and gender. The other is through several theoretical perspectives, such as: * Functional perspectives * Conflict perspectives * Labeling theory approaches The functional perspective looks at things like dysfunction. The conflict perspective deals with things like blaming the victim. The labeling theory approaches utilizes things like the self-fulfilling prophecy.

Cost Allocation

Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate – cost per unit of the allocation base used to charge overhead to products. Predetermined overhead rate=Estimated overhead/Estimated allocation base One-stage allocation system Single cost pool – Entire manufacturing overhead * Single allocation base / cost driver-Direct materials cost/ Direct labor hours/ Direct labor cost/ Machine hours/ etc. * Predetermined Overhead Rate or Burden rate = Total manufacturing overhead / X * Where X = Total Direct materials cost or Total Direct labor hours or Total Direct labor cost or Total machine hours used * Total product costs of A = Direct materials cost + Direct labor cost + allocated overhead cost where allocated overhead = Burden rate * # of machine hours used by ADisadvantage: Assumes that all products consume direct labor (or other driver) and overhead in the same proportion. Two-stage allocation system and Product Costing Overhead costs are divided into different cost pools. Each cost pool has a cost driver (allocation base). * Split manufacturing overhead into more than one cost pool (e. g. create 2 cost pools whose costs add up to total manufacturing overhead cost) * Calculate burden rate Cost pools| Cost Drivers|Overhead related to direct materials| Direct materials Cost| Overhead related to direct labor hours| Direct labor hours| Overhead related to direct labor cost| Direct labor cost| Overhead related to machine-hours| Machine hours| Advantage: * Provides most accurate cost information * Cost system captures differences in the way overhead is consumed in different parts of the production process Disadvantage: * Cost of the system redesign may be high. The selection of an optimal cost system is based on trade-offs between increased accuracy and the cost of system redesign.Predetermined Overhead Rate or Burden rate = Overhead cost related to direct materials/ Total Direct materials cost OR Overhead cost related to direct labor hours/ Total Direct labor hours OR Overhead cost related to direct labor cost/ Total Direct labor cost OR Overhead cost related to machine hours/ Total machine hours used Total product costs of A = Direct materials cost + Direct labor cost + allocated overhead cost where allocated overhead = Burden rate per machine hour * # of machine hours used by A + Burden rate per direct labor $ * direct labor cost of ADepartmental overhead rate – Rates based on a department's direct and indirect overhead costs and some measure of the department's activity, such as the department's machine hours. Departmental rates are more accurate than plant-wide rates when a company manufactures diverse products requiring a variety of processes. Allocate overhead on a plantwide basis using machine hours – Burden rate per machine hour = total overhead costs of all departments/ total machine hours used by all departmentsAllocate overhead using department rate with machine hours as the allocation base – Burden rate per machine hour = Overhead costs of a department/ Machine hours used by that department Activity Based Costing 1. Identify activities, and identify overhead costs for each activity 2. Identify the cost drivers for each activity 3. Compute cost driver rates (cost per driver unit)= activity overhead cost/ total driver volume 4. Allocate costs to cost objects Overhead costs allocated to A = cost driver 1 rate * cost driver 1 volume for A + cost driver 2 rate * cost driver 2 volume for AABC Costs and Benefits Costs are very high if: †¢ You have a large number of activities, none of which dominate †¢ You do not know/unders tand your activities †¢ Your activities are changing quickly and dramatically †¢ You do not have any sort of ERP system in place Benefit: * Detailed Cost break-down at activity level can manage costs at activity level, or charge customers for their activity use * More accurate information * Flexibility in Choice of Cost objects * Flexibility in Types of Companies/Organizations this works for such as Product companies, Services, Non-profitsSymptoms of faulty accounting system †¢ The outcome of bids is difficult to explain †¢ Customers do not complain about price increases †¢ Competitors’ prices appear unrealistically low †¢ Profit margins are hard to explain †¢ Products those are difficult to produce show high profits †¢ Operational mgrs want to drop products that appear profitable †¢ Some departments are using their own accounting system †¢ The accounting department spends a lot of time on special projects †¢ Product cost s change because of changes in financial reporting RegulationsCommon Cost Allocation Systems Plantwide/Company-wide Cost System (â€Å"Peanut-Butter†) – Typically 1 cost pool – â€Å"burden rate† based on 1 cost driver (1 stage†¦) Department Allocation Method – Typically 1 cost pool per department – cost driver for each department (testing rooms in Seligram) 2-stage Cost System with Logical Cost Pools – Typically at least 1 cost pool per department, but might split more carefully (For example, what if Seligram’s electronic and mechanical testing had all been in 1 room? ) Direct cost can be directly traced to specific cost objects, in an economically feasible way. Example: direct materials, direct labor, etc. * One-stage costing system (â€Å"Peanut butter†): pool all indirect costs together, use a single cost driver. inaccurate. * The Seligram case: in the original costing system, â€Å"burden was grouped into a si ngle cost pool†, they use a single cost driver â€Å"testing and engineering labor dollars† * Two-stage costing system: first stage, costs are traced/allocated to cost pools (at least two).Second stage, costs are allocated from cost pools to cost objects using cost drivers. * The more cost pools, the more accurate your cost numbers, but the more costly to track. * The Seligram case: the costing system proposed by the accounting managers is a two-stage system. * Stage 1: burden is traced to two pools: (1) burden related to admin and technical functions; (2) all other burden costs * Stage 2: pool 1 will be charged on a rate per direct labor dollar. Pool 2 would be charged based on machine hours. Sometimes firms are already using two-stage costing, but they need to add new cost pools. * Add a new category * Divide current pool into subcategories * The formula for cost driver rates: total costs in pool / total quantity of driver * Activity-Based Costing system: 1 cost pool for each major activity performed in the company. * Idea is that resource usage is homogeneous within each activity, so the allocation is more accurate. * Disadvantage of ABC system: costly. * When NOT to use ABC system: when activities change quickly, when there is no ERP system in place

Ethical behaviour in business Essay

In this task I will be explaining how my business (Ben and Jerry’s) could change or alter some of its practices and showing how these changes would contribute to improved ethical behaviour. The ethical issues I will be working on are CSR and trading fairly. Corporate social responsibility: Businesses do not exist in isolation nor is it simply just to make money; a lot of factors come into play. Customers, suppliers and the local community are all affected by the business and its operations. Ben and Jerry’s products, and the way they produce them all have an impact on the environment. CSR is all about businesses understanding the effects that they have on the community/wider world. Businesses will use this impact in a positive way to benefit both their business and the wider world. CSR means that business such as Ben and Jerry’s will have to take responsible attitude, going beyond the minimum legal requirements (as being ethical is strictly something you don’t have to do by law) and following basic principles that apply. How Ben and Jerry’s are responsible to society? Ben and Jerry’s take on corporate social responsibilities, taking action to achieve more desired goals to expand their business growth and also maintaining open line communication with employees to gain a better outcome. Ben and Jerry’s conduct various CSR activities, some of these include: Use of Fairtrade ingredients- Ben and Jerry’s first started using Fairtrade certified ingredients in 2005; they pledged in 2010 that by the end of 2013 they will go fully Fairtrade. Ben and Jerry’s work with dairy farmers and other farmers from third world countries, they source ingredients like cocoa, vanilla pods and various other ingredients. Fair Trade standards ensure that employees in these countries have good and safe working conditions, work reasonable hours and paid a fair amount for their work. Corporate Philanthropy- Corporate philanthropy in simple terms means a business’s care/love of humanity. Ben and Jerry’s a portion of its pre-tax profits to corporate philanthropy in attempts to become more socially responsible. Corporate philanthropy is led by employees through the B&J’s foundation and community action teams. Ben and Jerry’s award 1.8 million dollars to a philanthropy (an organisation that helps communities and the welfare of others) every year in and around Vermont, where Ben and Jerry’s  was initially set up. Engaging the Community through Community-based Projects- Another way in which Ben and Jerry’s is engaging in corporate responsibility to society is by setting up community –based development projects. The Vermont Dairy Farm Sustainability Project, which was launched by Ben & Jerry’s in 1999, set out to develop practical methods that could be used on day-to-day dairy operations to keep the water quality safe from nitrogen and phosphorus while not sacrificing the economic viability of the farm and making the farm a sustainable business. How can Ben and Jerry’s change/alter corporate social responsibilities (listed above) to contribute even more to improved business ethical behaviour? Ben and Jerry’s do all they can to make sure that they are socially responsible to stakeholders. They have engaged in a wide variety of activities/projects to insure that they do what they claim to do and that is to be as responsible to the wider community as much as they can, this includes Fairtrade, good working conditions, humanitarian concerns and other key factors in making sure that the community is affected in a positive manner. There is no denying that Ben and Jerry’s are very successful in their business operations and also their responsibility toward the society. But there are instances where they can improve on certain things. First of all the business follow all ethical procedures from Sourcing ingredients fairly to protecting the environment to the best of their ability’s, but if you were to be p icky Ben and Jerry’s are unethical in the sense that they are promoting unhealthy food. Now to most people this will not seem like a huge deal, but because obesity levels are on the increase and campaigns have been set up to tackle obesity and unhealthy eating, it seems somewhat of a contradictory move by Ben and Jerry’s to promote and sell Ice cream. This is being very, very picky however as they, like mentioned earlier, they ensure various factors are done ethically. You can argue that their advertisements and marketing techniques do not in any way state the products are healthy, so it’s not that they are misleading people. Some people may say that all Ben and Jerry’s do is sell unhealthy, fattening, chocolate rich ice creams, which can be considered a bit unethical. So in order to tackle this issue and make the company an even more ethically operating organisation, they can introduce healthier ice-cream or produce something alongside their standard ice-creams which is significantly healthier. They can use ingredients that  are healthier/low fat and implement a recipe that is just as good if not better than the original. This would contribute to better ethical behaviour by Ben and Jerry’s because it allows them to give people concerned an option of purchasing healthy (healthier) ice-cream. This will also mean that they are somewhat promoting healthier eating as people will look at them and think highly of them as they are taking these obesity concerns into consideration and doing something about it. Trading fairly: Trading fairly is a movement which strives for fair treatment for farmers. In a fair trade agreement, farmers will negotiate with the purchasers in order to receive a fair price for their products. Farmers who engage in fair trade also aim to pay their workers a fair price, and engage in environmentally-friendly practices. How Ben and Jerry’s trade fairly? Ben and Jerry’s have multiple tasks/missions they conduct to ensure that their operations are done fairly. First of all they are using fair trade. Using the Fairtrade method means that farmers who supply the ingredients get a fair pay, working and living environment. Another way in which they trade fairly is that they give back to society. This may seem like it is not directly trading fairly but Ben and Jerry’s do give something back to society. What they do is that they â€Å"operate the company in a way that actively recognizes the central role that business plays in society by initiating innovative ways to improve the quality of life locally, nationally and internationally† ( Source Ben and Jerry’s website). So while they are producing high quality ingredients at the same time they are giving back to society locally, nationally and internationally. How can Ben and Jerry’s change/alter trading fairly (listed above) to contribute even more to impro ved business ethical behaviour? Like with the previous point I struggled to really find an area within Ben and Jerry’s that they need improving on so I had to be picky, the same goes for trading fairly. Ben and Jerry’s seem to tick all the boxes when it comes to trading fairly; I mean they do everything from Fairtrade to providing the community that little something back. But If I were to be picky I think there is one thing that they might have to improve on ever so slightly and that is the marketing of  the products. The criticism that I have for their marketing is that they have allegedly a couple of times offended customers with the names of their ice creams. Now this may not seem like it has nothing to do with trading fairly but it is. The reason as to why it is because customers are ultimately the ones keeping your business going, now if they were offended with the marketing techniques such as naming then they will be put off in the future. Although Ben and Jerry’s have admitted to using â€Å"cheeky names† on their ice creams they do not do this with the intention of offending people although they have mislead/offended a few. Although they have now changed the names of those products and it was a one off incident they’ll be keen to make sure that this does not happen in the future. (The source where I found out about the names of products offending customers- http://www.huffingtonpost.com/2014/09/19/hazed-and-confused_n_5845650.html) So in order to alter the trading of products Ben and Jerry’s can make sure that in future releases of new Ice cream they choose names carefully and make sure that they do not refer to anything in a bad light . Ben and Jerry’s are known for their innovative names but in order to prevent people from getting offended they can make sure they choose names that are simple in the sense that people won’t get offended. They will have to take into consideration various factors that could offend people and make sure that names that are obvious to offend people are not used and well away from the products they make.

How to be Succeed in the first Job Essay Example | Topics and Well Written Essays - 1500 words

How to be Succeed in the first Job - Essay Example If a person has enough information about a place, he or she is likely to get used to the area quickly compared to someone who does not have any idea about the workplace. This kind of information can be accessed from the employer or other employees working at the place. This is commonly referred to as organizational learning (Kleynhans, 36). A new employee should actively interact with different employees so as to be in a position to gain knowledge about the new job. In most cases, people learn from other workers in the organization and this is very effective in as far as knowledge creation is concerned, hence the need for a new employee to interact with older employees in the company. It is also very important to conduct personal research about a workplace in order to be in a position to succeed in the first job. It is essential for a person to show that he has some knowledge about the job as well as the workplace when he joins the company. This helps to reduce the chances of confusi on when one is working in a certain company. Personal researches can be conducted using different strategies. The internet for instance is very effective in as far as searching for information about any particular subject is concerned (Hyder). For instance, Google search engine is very effective in as far as research about a specific area or place is concerned. Different companies now have their own websites and these are very effective since any information about a given subject can be accessed. Information related to the type of work performed can also be accessed from the internet. Individual career development is also essential in order for a person to succeed in the first job. Robbins (570) states that it is very important for a prospective employee to first assess his or her skills since the idea is to capitalise on your strengths. The other important aspect for the prospective employee is to merge what he or she likes with what he or she can do best. It becomes easier for the new employee to be a great achiever since he has the knowledge to perform different tasks in the new job. On the other hand, it can be observed that the concept of safety management has significantly gained prominence during the contemporary period. Safety management is a discipline that requires the new employee to acquire vital knowledge from the people who are experienced in the same type of work. The experienced workers can impart their vital knowledge to new workers and this can also help to ensure their safety. During the current period, it can be seen that organizations are more concerned with ensuring that employees are working in a safe environment. For instance, in mining, construction or any other manufacturing industry, it can be seen that safety management is given the priority it deserves. Companies provide booklets that have information about the safety procedures that can be taken during the period they are performing their job. Each department also has a supervisor who will be concerned with ensuring that all the new employees have understood the demands of their work. This also helps them to minimise chances of getting injured at the workplace since they will have the right knowledge about safety at the workplace. When one is visiting a construction site in a building

What are the implications of differences between reporting by IFRS and Essay

What are the implications of differences between reporting by IFRS and US GAAP reporting by UK Investment banks and US GAAP reporting by US investment banks - Essay Example The report includes an analysis of financial statements of Merrill Lynch and Investec which are in the investment banking industry operating on different sides of the hemisphere. The history of the European investment banking industry dates back to the 1700’s when London was the major city for investment banking activity. The United States after it was founded in the late part of the 18th century attracted a lot of European entrepreneurs and investors which later enjoyed a great surplus of a diversified workforce, which contributed to the creation of the richest nation in the world. The United States had taken the lead in the 20th century to build the best and most sophisticated financial system (SEC) based on Generally Accepted Accounting Principles (GAAP). This gained early experience in the emerging industry and obtained the greatest market share of equity selling volume in the world. European nations solidified the investment banking industry at the turn of the 21st century. This study analyses the differences between GAAP and IFRS in investment banking affairs in order to compare and contrast the systems. Moreover, the impact of differing policies on decision making is further explored. The research is broken down into seven parts: The problem statement, research objectives, literature review, and importance of the study, research design/methodology, schedule and conclusion. The current state of the industry as well as the future trends is discussed throughout the paper. The investment banking practices in Europe and the United States do not follow the same procedures and regulations because the GAAP and IFRS frameworks utilised in each continental region differ. This affects company and capital investor’s worldwide. For example if a USA based company wishes to sell its shares in a European stock exchange such as the

Pursuing Public Safety.A Loose Fish in the Sea of Criminal Justice Term Paper

Pursuing Public Safety.A Loose Fish in the Sea of Criminal Justice - Term Paper Example The states have enforced or applied the principles of incapacitation and rehabilitation as ways to ensure public safety. Recidivism is defined as â€Å"a tendency to slip back into a previous criminal behavior pattern† such as the return to prison or a new sentence for a new offense (Beck, n.d.) The principle behind incapacitation follows that a person who is imprisoned will not perpetrate a crime. Imprisonment and capital punishment are the major ways to compel incapacitation which will prevent a person to commit a crime. Rehabilitation, on the other hand, is non-punitive and believes that a person can be prohibited to commit a crime by helping him to solve his issues that led him to commit a crime. This principle considers that each person is defective and commission of a crime is not the person’s purpose but may be a result of other physical, emotional, sociological factors (Renter, 2008). The paper talks about how the government should focus on determining the strat egies that will actually lessen the recidivism. According to Gomez (2008), although there are lots of theories on how to reduce recidivism and ensure public safety, resorting to incapacitation has not been very helpful to achieve these goals. This is because the government and the criminal justice system has devoted its resources and focus on isolating the lawbreakers and not on how to treat the criminal behaviour of the offenders. The treating of behaviour of the criminal offenders is more important than just merely imprisoning them. Thus, according to the Gomez (2008), it is better to make sure those who are capable of earning an honest living be allowed and encourage doing so. During the time the study of Gomez (2008) was still ongoing, Minnesota is suffering the highest unemployment rate in seventeen years thus the government thought that it should be the time to address the reality and let this offender work without sacrificing the public safety of the people. Aside from being able to give a chance for the offenders to earn and support their family and earn an honest living, they can help Minnesota on solving issues on impaired bridges, highways, dams, plants and water systems (Gomez, 2008). This is something like â€Å"hitting two birds with one stone.† The offenders are more likely not going to commit crime again because of the employment opportunity given to them. If this is the case, recidivism issue is addressed and community problems are solved without sacrificing public safety. Another Look at That Loose Fish But certainly, this approach will not always be giving us the positive effects. If there should be a reason why we should not try to reduce recidivism among the state and federal prisoners by teaching them to build houses and highways that would not otherwise be built is because of the fact that there will be a number of prisoners that will just run-off and leave the responsibilities. Another reason is that it is going to be unfair for the public because as we know, there is a high unemployment rate, meaning there are still a lot of people in the community who are unemployed and are not given an opportunity to get a job because these jobs are given to the offenders or felons. Billions of dollars are spent by the government to incarcerate felons to train and at least some of them so they can re-enter the free world more capable of