Impact of Cultural Differences, Internal and Environmental Factors at Airbus Essay

Employees are affected by a number of internal and external forces that when combined produce given behaviours and attitudes. In this paper, I will consider the key factors affecting individual and groups’ behaviour and their corresponding relationship to the personal and organisational performance. The scenario, Airbus’ manufacturing plant in Toulouse, is dominated by tensions amongst groups of workers with different cultural background. The impact of those cultural challenges, the pressures of delivering the A380s in time and the demands from the external environment will be some of the factors that will be considered in the analysis below. In order to understand the multiple forces and the organisational change processes undertaken by Airbus, two influential frameworks for change have been examined in this paper. The model introduced by Burke and Litwin (2002), and the approach presented by Kotter (1995), based upon the authors’ research into corporate change. 1. Individual factors Attitudes and personal behavioural codes consist of an organisation of feelings, thoughts and cognitions in a defined situation. Airbus’ employees appear not to be motivated to fulfil the group’s objectives as â€Å"there are too many tensions and too much suspicion† (Hollinger & Wiesmann, 2008), as reported by an official of the French union. As work motivation and job satisfaction are closely linked with the overall performance of workers, it is important to identify factors leading to job dissatisfaction at Airbus. The arrival of two thousand electricians to resolve wiring problem has impacted negatively on the Toulouse plant resulting in overcrowding, sudden change in industrial processes and dispositions against other individuals with a number of differences. The temperament and individual emotions are difficult to understand for people with diverse cultural upbringing. There are also differences in pay which are perceived as unequal an d negative, particularly for those employees not on secondment. In summary, individuals are often resistant to change which involve loss and uncertainty. One of the most common reasons for human resistance is the focus on their own best interests instead of the organisation’s (Kotter & Schlesinger, 1979). 2. Work group factors Although team diversity can potentially create a positive organisational synergy, the same can also create unique challenges resulting from social integration, tension, and conflict (Jehn, Northcraft & Neale, 1999). In the case of Airbus, it appears there are two leaders from different groups and cultures bringing different attitudes and dispositions to the groups, giving birth to nationalistic tensions between French and German employees. Management rivalries become a detrimental model for working groups (Drucker, 1986). Team engagement and social integration are then increasingly difficult as the majority of Germans are temporary employees coming from outside the company. Furthermore, the organisational culture of Airbus is affected by the lack of trust and transparency from management. In this situation, fear and suspicion emerge and French groups start to perceive the growing influence of German managers as unfair and unequal. All these factors create frustr ations amongst the teams and individuals thus producing uncertainty which affects the plant performance and the company’s ability to meet delivery schedules. 3. Organisational factors The organisational structure and culture as well as its policies and systems, together with the set goals influence employee and team behaviours. With this in mind, it is important to consider that Airbus and its parent company EADS were merged in the name of European unity and intended to be more competitive in the aerospace industry. With the internal pressures of company restructuring consisting of the A380 delivery targets and current production delays, Airbus workers become dominated by uncertainties and tension between different working groups. As Kotter and Schlesinger (1979) highlighted in their study, human resistance often emerges during organisational change efforts. Power 8, Airbus’ restructuring programme which consisted of undertaking a number of changes including job cuts, factory sales, new areas for components sourcing and leadership turnover, produces social tensions and management rivalries inside the organisation. 4. External environment An analysis of the national and global context of Airbus is crucial to understanding the influence of external forces producing both opportunities and threats to the organisation. Amongst those factors, pressures from politics, unions and public opinion are dominant forces in the case of Airbus. Competition in the global market, mainly between Airbus and Boeing, is also intense. Each company is under pressure and suffering from severe delays in delivery targets. State shareholders naturally makes the company subject to political interests and government rules and regulations affect Airbus’ operations management and its decision making process. Questions are raised about the compatibility of the company’s economic goals and its commitment to more political and social objectives. The leadership team need to engage and negotiate with trade unions, political parties and public movements to ensure success in the company’s outcomes. Thus pressur e from different groups makes it problematic for Airbus to align the internal organisation with the external forces. 5. Change dynamics Burke and Litwin (1992) present a causal model that helps to define and establish a cause-and-effect relationship between a number of organizational elements which are key to organizational change. The linkage between these is the key to effective change. They identify the external environment as the dominant factor driving change in organisations which affects their mission, culture, leadership and strategy. The company’s structure, systems, management practices, and climate are in turn linked to those dimensions and impact the overall performance. In the case of Airbus, the merger between Airbus and EADS and the strong competition of Boeing in the global aerospace market are the most dominant external forces. Those trigger a series of further changes in the company, which together, affects the motivation level of employees and work groups. 6. Change management issues Kotter (1995) in his corporate change analysis provides a number of lessons learnt which help understand the complex issues outlined in the Airbus case study. One of the issues in Airbus’ strategy is the lack of cooperation from individuals and teams. Morale and motivation are important factors to control and influence, especially in the first phase of the transformational process. Additionally, the role of leadership in terms of establishing a vision, communicating it and being the example of the new behaviours is also crucial. Airbus’ past rivalry between the former French and German management sides have been detrimental for the change effort. As Drucker (1986) points out â€Å"managers’ inability to change their attitudes and behaviour as rapidly as their organizations require† (Drucker, 1986) is a barrier for organisational growth. It is important to consider that changes take a long time to naturalise into the company cult ure. The benefit of Airbus’ restructuring programme, Power 8, cannot be judged before its time. The change in habits and rules destabilise people and the company’s exposure to public opinion and political interest increases the process of change in its complexity. Conclusion Today’s workforce is becoming more diverse in terms of age, gender and ethnicity. Managers are duty bound to develop skills to influence the relationship between team diversity and team outcomes by analysing the current situation and possible issues to be avoided. Changes are generally needed; in the instance of Airbus, they are implementing a large scale change affecting the organisational leadership, culture, structure and operations. Consequently, people affected by change experience some level of discomfort but leaders can increase their level of success by selecting the right strategy and approach to use with workgroups and individuals. Effective change management strategy should be consistent with the company’s management behaviour and the overall company’s culture, ensuring alignment of people internally and externally in the public environment. The change process in every organisation requires a length of time and readiness for individual chang e which proceed through stages which should not be overlooked for a successful outcome.

Infancy and Early Childhood Developement Essay

It is amazing that our earliest memory is still years after we first begin to develop. No one remembers being a one celled zygote or any aspect of the prenatal stage. And the first years, from birth to two, are for the most part a mystery as well. My earliest memory is playing on a porch at a trailer my parents were renting. It is only now that it is realized that my personality was most likely shaped in those early years. Before my memory was fully developed my likes and dislikes, attitude toward affection and sense of humor were all impacted by choices made by my parents. FAMILY EFFECT Perhaps the greatest influence in any person’s life is their family. If a child has at least one emotionally supportive parent then there self-esteem will likely be higher than a child with no one to support them emotionally. However, many things can affect a child well before they take their first breath. Prenatal care is a very important stage of development; it is during this stage that our bodies transform from one sperm combining with an egg to the very complex creatures that we become. How does family come into play with this stage? It is during this stage that soon to be parents can choose to terminate a pregnancy or not. So in a way, it is in the prenatal stage that our families can affect our lives the most. Once a zygote becomes an embryo and then becomes a fetus a baby is born. It is now when the family will begin to determine how well the baby’s emotional and social aspects develop. The family will influence the newborn baby emotionally and socially by how they interact with them. For example if a father is unsure how to hold, change, feed or dress a baby and distances himself from the baby it is possible and likely that the baby will be hesitant when the father does eventually come around. Likewise if parents are affectionate, caring and encourage learning in the first years then the child can become excited about learning and gain a higher level of self-esteem. PARENTING STYLES According to Diana Baumrind there are three types of parenting styles; there is the authoritarian parent, the permissive parent and the authoritative parent. The authoritarian parent is very demanding and does not tolerate failure to meet their high standards. When the child disobeys they can expect physical punishment (spanking not abuse). This method can be effective when used consistently, for example if a child is disobedient about cleaning their room but is only punished at random (spanking or grounding) then the room will likely remain messy and cluttered. Permissive or indulgent parents seek to be a friend to their children and would rather not take responsibility for the shaping of them. They are portrayed in popular culture by being inept and lazy when in reality it is possible that permissiveness results as a feeling of resentment from authoritarian parents. Regardless of the reason for the parent’s indulgent behavior they are likely to have low standards for their children and be lax when it comes to rules and punishment. The authoritative parents form a middle ground between the authoritarian and the permissive parents. Authoritative parents listen to their children’s feelings and concerns while maintaining a role of authority. When comparing Baumrind’s parenting types it seems that a different type would be most useful to each stage of development. For the early childhood stage (birth to two years) the permissive parent may have the most affect being that they are able to hide frustration and disappointment. Also having strict rules and high expectations, as with the authoritarian, could lead to fear and anxiety in the child. EARLY CHILDHOOD EDUCATION There are two major options for parents when selecting a preschool or day care program for their child. Parents can choose from child-centered programs or teacher-directed programs. Child centered programs allow children more freedom to choose their own activities and are generally less structured believing that children will benefit from being able to express themselves through art, dress up, music and dance. Teacher directed programs are more similar to grade school in that children will be expected to follow along with the teacher’s lesson plan and utilize listening skills during instruction. These programs will typically follow a schedule for all the children to complete activities at scheduled times. Through personal reflection you can imagine that if you were at a teacher-directed program and now as an adult enjoy structure that may be one of the more significant reasons. Conversely attending a child-centered preschool can influence a child to become more musically inclined and develop a greater appreciation for the arts. Of course there is also another option for parents, and that is to keep the child at home until they begin kindergarten. This was the social norm until the 1990’s and is still practiced by some families where one parent is home full time. CONCLUSION Desmond Tutu said, â€Å"You don’t choose your family. They are God’s gift to you, as you are to them. † To me, this means that parents should understand the extreme importance of their role in their child’s life. Especially in the early childhood stage as this is a vital time for children to develop emotionally, physically and socially. When parents accept the challenge of being an active participant in the development of their children they are giving their children the opportunity to grow and prosper in a way that may not have been possible for them. REFERENCES Berger, K. S. (2001). Prenatal Development and Birth. The Developing Person through the Life Span (5th ed. , pp. 88-119). New York: Worth Publishers. Berger, K. S. (2001). Early Childhood: Psychosocial Development. The Developing Person through the Life Span (5th ed. , pp. 264-291). New York: Worth Publishers. Berger, K. S. (2001). Early Childhood: Cognitive Development. The Developing Person through the Life Span (5th ed. , pp. 236-263). New York: Worth Publishers. Cherry, K. (n. d. ). Early Childhood Development – What Is Early Childhood Development. Psychology – Complete Guide to Psychology for Students, Educators & Enthusiasts. Retrieved December 18, 2012, from http://psychology. about. com/od/developmentalpsychology/ss/early-childhood-development. htm Family Quotes Page 2 – BrainyQuote. (n. d. ). Famous Quotes at BrainyQuote. Retrieved December 18, 2012, from http://www. brainyquote. com/quotes/keywo.

The Jungle Essay - 1521 Words

The Jungle Throughout Upton Sinclair’s novel, The Jungle, the inhumane and disgusting treatment the working men and women was shown to the eyes of the American people. Although what the book is most recognized for is creating the Pure Food and Drug Act, an act that gave consumers protection from dangerous and impure foods, the many various horrors the lower working class had to go through was something that deserved more recognition. Upton Sinclair’s novel, The Jungle, gives an insight on how it was nearly impossible for someone of lower class to work and survive in the various big cities in America. The Jungle is about a family from Lithuania who travels to America in hope of a better life. When they first arrive things†¦show more content†¦Mister Sinclair shows that even though the working conditions were so dreadful, not one man would stop coming to work. They would rather risk dying in the factories, or dying from frostbite as they trekked through the snow than stop coming to work and allow someone else to take their job, because back then that was suicide. If you didn’t go to work you were allowing your family the possibility of not being able to survive the winter, because it’s just less money to fill more mouths. The horrible hardships the family faces in the winter is merely the beginning of their problems. As the book goes on things seem like they’re looking up, Ona has her baby, which they name Antanas, and the family is working hard to make money. Then Jurgis breaks his ankle and cannot return to work for months. â€Å"in leaping out of the way he turned his ankle. There was a twinge of pain, but Jurgis was used to pain, and did not coddle himself. When he came to walk home, however, he realized that it was hurting him a great deal; and in the morning his ankle was swollen out nearly double its size, and he could not get his foot into his shoe.†(114) Jurgis is laid up for a couple weeks and tries to return to work, but in doing this he injuresShow MoreRelatedThe Jungle Essay954 Words   |  4 Pages The Jungle Essay In the book, Out of Many, 8th ed. written by John Faragher shows what America was like in the 19th century, such as the unions and factory work. First of all, the organizations such as the meatpacking industries, or the fertilizer department, failed to properly mark hazardous areas, compensate for working hours, or treat their workers fairly. They also worked the workers for ten to twelve hour days, so the workers created unions to get an eight-hour work day. The Jungle, writtenRead MoreInto the Jungle Essay1003 Words   |  5 Pages Bio 102 B 02/27/13 Into the Jungle Ch.7 Miss Latimer’s Discovery In the Chapter 7 of Into the Jungle by Sean B. Carroll, the author explored the discovery of a fish thought to have been extinct for millions of years, which was discovered by pure happenstance. Miss Marjorie Courtenay-Latimer discovered a â€Å"living fossil†, the sea - coelacanth fish, which was from a species hundreds of millions of years old. The fish was discovered based on instinct and feeling of Miss. Latimer, and it was interestingRead MoreEssay on The Jungle586 Words   |  3 PagesThe Jungle In Upton Sinclair’s novel The Jungle not only symbolized an era where dirt and filth ran rampant in meat packing industry, but it also exposed people to the natural human desire of greed, power, and corruptions. This in turn was a socialist transformation itself. Sinclair also provides the meaning to the phrase â€Å"wage slavery† in different ways. 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Jurgis and his family move to the United States in the middle of the Industrial Revolution, only to find themselves ill-equipped for the transition in the workplace and in society in general. Jurgis faces countless social injustices, and through a series of such interactions, the theme of the book is revealed: the support of socialism over capitalism as an economic andRead More Jungle Essay1542 Words   |  7 Pages nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;The Jungle by Upton Sinclare was the novel I chose to read for this final section. This book was 359 pages long with 31 chapter inside. From beginning to end, this book had detail unlike any I have ever read in the past this year. The way this novel was structured was a one sided view of how the industrial age was horrible to live in. Sinclare hated this time and used this book to show how bad it really was. nbsp;nbsp;nbsp;nbsp;nbsp;TwoRead More The Jungle Essay478 Words   |  2 Pages The Jungle By: Upton Sinclair The story opens with the feast at Jurgis and Ona’s wedding in America, but soon flashes back to the time before they left Lithuania. Jurgis met Ona at a horse fair, and fell in love with her. Unfortunately, they were too poor to have a wedding, since Ona’s father just died. In the hopes of finding freedom and fortune, they left for America, bringing many members of Ona’s family with them. nbsp;nbsp;nbsp;nbsp;nbsp;During time in America, Jurgis and his wifeRead MoreLaw of the Jungle Essay1394 Words   |  6 PagesIntroduction The term â€Å"Law of the Jungle† is an expression often meaning â€Å"every man for himself,† â€Å"survival of the fittest† or â€Å"anything goes.† A term that also referred to as the time period prior to the Wagner Act enacted in 1935. 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They are viewed by the other animals of the jungle, or the Jungle People as they call themselves, as outcasts and outlaws. The most prominent chapter they occur in, â€Å"Kaa’s Hunting†, shows their lawless, shiftless, and uncivilized way of life. This image in itself does not give off any racist undertone. However, Disney’s adaption of The Jungle Book carries this view of the monkeys, while also giving them strong

The Criminal Justice System and its Corrections Essay

The criminal justice system is composed of four categories: law enforcement, legal counsel, courts, and corrections. I am going to focus on one of these subjects and the problems or issues that are within the corrections part of criminal justice usually refers to the events that occur after being sentenced in a court of law. During the past few decades many problems have arisen in this area, solutions have been discussed and put into use over the years as well. However, there are still problems that are being dealt with in today’s corrections. One problem that is faced in the corrections system today is overpopulation in the prisons. Prisons all over the United States are becoming overcrowded and that leads to many other problems such as†¦show more content†¦(Stelloh, 2013) Many programs have been initiated to help the problems of overcrowding and negligence. These include education, rehabilitation programs, work-release programs, and other preventative measures. Numerous education programs are offered to inmates. Some prisons even mandate the completion of a GED if the offender never finished high school. Many colleges in the prison’s community partner together with each other to enable higher learning as a possibility for offenders to obtain college credit. These services help inmates succeed in an inmate’s preparation to reintegrate into society with less chances of being arrested again. Offenders that are more prepared to leave prison are not as likely to commit a crime which improves the safety of the public and also saves money from taxpayers. (Office of Vocational Adult Education, 2009) Vocational programs are offered along with educational programs in many prisons. Vocational programs consist of training inmates different trades and teach skills that will benefit the inmate upon their release. Learning how to build something out of wood inside a workshop and learning how to repair a car are both types of vocational programming. Job training and apprenticeships in areas such as carpentry and electrical skills areShow MoreRelatedCorrections and the Criminal Justice System1166 Words   |  5 PagesCorrections describes the punishment of offenders for the crimes they have committed. Corrections does not always mean punishment; in the United States they expect their inmates to read the bible to reflect on their wrongdoings. In the criminal justice system there are three major components: police, courts, and corrections. The police investigate crimes and arrest suspects handing over the evidence and investigative information to the court system. Prosecutors determine wh ether a crime has beenRead MoreCorrections And The Criminal Justice System2445 Words   |  10 PagesCorrections Corrections is a component of the criminal justice system and refers to the array of programs, services, facilities and organizations responsible for managing offenders or those who have been accused of committing a crime. Incarceration and probation are two of the basic ways that punishment is applied. If someone is a repeat offender or commits a more serious crime, they are more likely to be incarcerated, which means they are imprisoned. If someone is a first time offender or commitsRead MoreCorrections in teh Criminal Justice System1076 Words   |  4 PagesWhen most people hear the term, â€Å"corrections† they probably think of prisons, striped uniforms, cellblocks, armed guards, and surly prisoners. Part of American corrections is prisons, but corrections is much more than that. Corrections includes prisons, jails, halfway houses, group homes, probation, parole, intensive supervision, electric monitoring, restitution programs, victim-offender mediation, and even the dea th penalty. 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Define the term corrections, and know how correctional agencies fulfill their mission of protecting society. 2. Identify how corrections can impact the crime rate by understanding the concept of the correctional funnel. 3. Outline the growth of corrections over the past two decades, and describe why the scope of correctionalRead MoreCriminal Justice System Paper803 Words   |  4 PagesCriminal Justice System Paper CJA/204 Vonnie Cooper March 28, 2011 Ken Salmon The word â€Å"crime† means an illegal action that is prohibited by law or a breakage of certain laws set forth by the criminal justice system. When someoneRead More The Criminal Justice System Essay1476 Words   |  6 PagesThe criminal justice system is composed of three parts – Police, Courts and Corrections – and all three work together to protect an individual’s rights and the rights of society to live without fear of being a victim of crime. 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The Assassination Of The United States - 1487 Words

Almost every person in the United States if asked can remember exactly where they were during a certain tragic event. People often associate themselves and their generation to a certain national tragedy or a group of national tragedies. For example, that part of Generation Y and some from Millennials would naturally consider the biggest and most devastating national tragedy to be the attacks on the World Trade Center buildings, on September 11, 2001. No other event in United States history has ever sparked such a wild debate resulting in countless amounts of conspiracies about September 11. Although, those attacks are by the books a national tragedy it was not the first of its kind. Decades before, a successful assassination attempt on the thirty-fifth president of the United States would shake the nation into the realization that no matter how well liked a person is there are always people trying to push them down. The major debate is whether or not Lee Harvey Oswald was the lone gu nman and if he had outside connections to groups that rivaled Kennedy s administration. The John Kennedy assassination theory that Lee Harvey Oswald was the lone gunman is flawed proven by the evidence found after the incident and outside pressures that made certain groups prime suspects. Many historians have come to believe that with an increase to mass communication, whether that is the invention of the newspaper or the internet news travels faster than its predecessor. For example, receivingShow MoreRelatedThe Assassination Of The United States On September 11853 Words   |  4 Pages The famous events that took place in the United States on September 11, 2001 were a conspiracy. There is no denying this when, by general definition, a conspiracy is â€Å"a secret plan made by two or more people to do something that is harmful or illegal†, (Merriam-Webster Online Dictionary, n.d.). For the purposes of this paper, it is more beneficial to use Sustein and Vermeule’s definition which states that an idea can be considered a conspiracy theory if it is, â€Å"an effort to explain some event orRead MoreAbraham Lincoln s Assassination Of The United States2146 Words   |  9 PagesWhy was he assassinated? What was really supposed to happen that dreadful night? What made the south so mad? How did this affect the future of the United States? All of these questions have answers, the only thing you have to do is look. Let s start by getting to know our late president. Abraham Lincoln, our sixteenth President of the United States, was elected on November 6, 1860. He only received 40% of the popular vote, none of which was from the South. 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The citizens of Puerto Rico have always had different views on whether they want independence or greater autonomy. The following essay will focus on the commonwealth status of Puerto Rico and the attempted assassination of President Truman. The commonwealth status of PuertoRead MoreThe Most Memorable Experience Of The 20th Century1040 Words   |  5 Pagesholding each other. According to Vorbroker, after the shooting most students were confused and frightened that it may be part of a larger attack on United States. Out of the campus many people cried openly and gathered together to watch television and he said that many schools were closed early. I have read in many history books that the assassination of President Kennedy has shocked the nation. 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In most cases, the motive behind political assassinations is beyond the person who is killed. Assassinations have been rampant across the globe for ages and these assassinations do cause lots of political instabilities in a country especially when key personalities such as heads of states are the victimsRead MoreTerrorism : A Standard Definition Of Terrorism1652 Words   |  7 PagesDefining Terrorism The United Nations does not have a standard definition of terrorism. In 1994, the UN General Assembly condemned terrorism, as â€Å"criminal acts intended or calculated to provoke a state of terror in the general public, a group of persons or particular persons for political purposes are in any circumstance unjustifiable†¦Ã¢â‚¬  Nearly a decade later, UN Security Council Resolution 1566 (2004), defined terrorism as â€Å"criminal acts, including against civilians, committed with the intent toRead MoreDrone Assassination : A New Type Of Warfare1684 Words   |  7 PagesDrone Assassination Warfare is an ever evolving aspect to human nature. Throughout human history, man has always invented new ways to kill one another. With the new current war on terrorism this idea still holds true. With recent advances in robotics, mankind has developed a new type of warfare. This new type of asymmetric warfare is fought against individuals that do not wear a uniform or have a sponsored country. This condition has made for a new type of weapon system to fight this type of warfareRead MoreLincolns Assassination: Foreshadowing the Implementation of the Secret Service, FBI, and CIA1181 Words   |  5 PagesIn modern time, the United States is looked at as a country that has an ability to overcome adversity. However, in the middle of the nineteenth century, the civil war proved to divide the nation. When the nation finally came back together, it was broken again shortly after. On April 15th, 1865 the 16th President of the United States, Abraham Lincoln was assassinated at Ford’s Theatre in Washington D.C. This was the first successful attempt to have a president assassinated while in office. After unsuccessful

Portraits By Warhol Essay Example For Students

Portraits By Warhol Essay Some of the portraits that were done by Warhol began with Troy Donahue and Warren Beatty, and Elvis Presley. Then later on came Marilynn Monroe and Jackie Kennedy. There was also a series of car crash pictures done around this time. The Jackie Kennedy portraits were done very shortly after the assassination of President Kennedy. They mirrored the mourning face of Jackie that was shown time and time again in the media. There were eight different images that were all taken from different newspapers at the time. The number of works in this series is still unknown. (Crone pg 29)The car crash pictures had an extreme amount of variation. They ranged from having one picture to a canvas to having up to twenty on the same canvas at one time. There are many different colored pictures in this set. The most major change from one to another is the background color. It is difficult for critics to place the origination of the meaning of this set of works. (Crone pg 29)The series involving the elect ric chairs has a very serious political statement. It is a symbol of misuse of governmental sovereignty; it has also been considered and open confession of a deficiency in cultural development. (Crone) About the same time as the electric chair pictures were being shown there were many other quite disturbing sets of pictures being shown. They were of race riots and many were taken directly from newspaper articles of the Nazi Germany and Castro’s revolution in Cuba. (Crone pg 29)One of the last serial sets that Warhol created before moving on from painting was of flowers. The flowers were produced in an extreme variety of sizes and quantities. These were on display in 1964. The original flowers were taken from a women magazine. Unlike most of his earlier works, these reproductions were touched up by hand on the screen. These are also different in that they do not represent anything to Warhol. They are strictly decorative. The colors used in the painting aren’t used to sy mbolize anything but just to bring out color in decoration. In all there were about nine hundred of the flower painting made in Warhol’s studio, â€Å"The Factory†. These were among the very last of Warhol’s paintings, in the remainder of his life he concentrated on movie making. (Crone pg 30)During Warhol’s life his work has been controversial. He has become more recognized and famous after his death in 1987. I think that his purpose for being an artist seemed to be different from that of other artists. I’m not convinced he painted and filmed for the love of the art or so much for his purpose in doing it. I think he had a message he wanted to get across and this was the medium through which he chose to express himself. Mythology Essays

Acc Multiple Choice Questions Solutions Essay Example

Acc Multiple Choice Questions Solutions Paper Neither alternative is desirable, as both produce a loss for the firm. Value gained if goods sold the goods as is $45,000 Value gained if goods are cleaned and shipped and then sold = $80,000 $23,000 $57,000 As the value gained if the goods are cleaned is more, so cleaning and shipping should be done. Cost associates is given as $23,000 20, In early July, Mike Gottfried purchased a $70 ticket to the December 15 game of the Chicago Titans. (The Titans belong to the Midwest Football League and play their games outdoors on the shore of Lake Michigan. Parking for the game was expected to cost approximately $22, and Gottfried would probably spend another SIS for a souvenir program and food. It is now December 14_ The Titans were having a miserable season and the temperature was expected to peak at 5 degrees on game day. Mike therefore decided to skip the game and took his wife to the movies, with tickets and dinner costing $50. The sunk cost associated with this decision situation is: A . ASS_ B. $50. D. $107. E. Some Other amount. Sunk cost is the amount of money already invested. But the utility from it is not experienced or realized. As Mike has only invested 570 Which he did not recover as he did not go to the games. He also invested $50 in movies, but then this amount was realized when he saw the movie. So sunk cost is only the cost of tickets purchased. So, sunk cost = $70 21, In early July, Jim Lopez purchased a $70 ticket to the December 15 game of the Chicago Titans. (The Titans belong to the Midwest Football League and play their games outdoors on the shore of Lake Michigan,) parking for the game was expected to cost approximately $22, and Lopez would probably spend another 515 for a souvenir program and food. We will write a custom essay sample on Acc Multiple Choice Questions Solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Acc Multiple Choice Questions Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Acc Multiple Choice Questions Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is now December 14_ The Titans were having a miserable season and the temperature was expected to peak at 5 degrees on game day. Jim is thinking about skipping the game and taking his wife o the movies and dinner, at a cost of $50. The amount of sunk cost that should influence Jims decision to spend some time With his Wife is: A. $0. B. $20. C. So_ D. $70. If there is positive sunk cost, it means that Jim will lose some value of money. So, he will favor towards the games. Fifth sunk cost is 0, Jim will be indifferent towards the games and movie. So, the value is O, to influence Jims decision to spend time with his wife. 25. Susan is contemplating a job offer with an advertising agency where she will make ASS,COO in her first year of employment. Alternatively, Susan can begin to org in her fathers business where she will earn an annual salary of $38,000. If Susan decides to work with her father, the opportunity cost would be: A. SC, B. $38,000. C ASS,coo_ D. $92,000. E. Irrelevant in deciding Which job Offer to accept. Opportunity cost is the value Of money we may lose When we indulge in some other activity. So, here if Susan works for her father, she will lose the opportunity Of working for the advertising agency. Opportunity cost = $54000 29, Two months ago, Victory Corporation purchased 4,500 pounds of Hydro, paying $15,300. The demand for this product has been very strong since the acquisition, with the market price jumping to per pound, (Victory can buy or sell Hydro at this price. ) The company recently received a special-order inquiry, one that would require the use of 4,200 pounds of Hydro Which of the following is (are) relevant in deciding whether to accept the special order? A. The 300-pound remaining inventory of Hydro_ B. The $4. 05 market price. C The 53 40 purchase price. D. 4,500 pounds of Hydro. E. Two or more Of the above factors are relevant. As Victory is undecided among two options, Whether to sell Hydro at $4. 05 per pound or to accept the special order. The factor relevant is the price of Hydro. If the price gives more profit than accepting the Offer, Victory Will sell hydro instead of accepting the order. 31. Mueller has been approached about providing a new service to its clients. The company will bill clients $140 per hour: the related hourly variable and fixed operating costs will be ASS and SIB, respectively, If all employees are currently working at full capacity on other client matters, the per-hour opportunity cost to being unable to provide this new service is: A. SO. B. $47. D. $93. E _ S 140. Per hour opportunity cost of not being able to provide this service = 5140 -575 $65 The fixed operating cost is not subtracted because that amount is already invested and thus Will be counted towards sunk cost. Note: Axed component Of cost is always invested at the Start Of project. o, it is same whether you provide service or not. Variable cost occur if you provide service. 32. Snyder, Inc. , Which has excess capacity, received a special order for 4,000 units at a price of ASS per unit. Currently, production and sales are anticipated to be 10,000 units without considering the special order. Budget information for the current year follows. Cost of goods sold incl udes $30,000 affixed manufacturing cost, If the special order is accepted, the companys income will: A. Increase by $2,000. G. Decrease by $2,000. C. Increase by $14,000. D. Decrease by $14,000. E. Change by some other molten. Variable cost Cost of Goods Fixed cost $145,000 530,000 IS 15,000 Variable cost per unit = Variable cost/ sales = $1 15,000/ 10,000 = $11. 5 As fixed cost is already incurred, To calculate increase in revenue by new order, only variable cost is considered. Revenue per new item = $15-$11. 5=$3. 5 So, Revenue per new item of units of new order = Increase in revenue 53. 94000 $14,000 33. Surround Sound, Inc. Reported the following results from the sale of 24,000 nits of IT-54: Rhythm Company has offered to purchase 3,000 IT-545 at $16 each, Sound has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the full cost of production is $17. Which of the following correctly notes the change in income if the special order is accepted? A. $3,000 decrease. B. SO,COO increase. C. $12,000 decrease. D. $12,000 increase. E. None of these. Variable cost per item for new order = 288,000/24000 = $12 Revenue per new item = $16-$12 = $4 So, increase in revenue = $4*3000 = $12,000 34 Computations, a manufacturer of computer peripherals, has excess capacity. The companys Utah plant has the following per-unit cost structure for item no. The traceable fixed administrative cost was incurred at the Lath plant; in contrast, the allocated administrative cost represents a fair share of Computations corporate overhead. Utah has been presented With a special order of 5,000 units of item no. 89 on which no selling cost will be incurred. The proper relevant cost in deciding whether to accept this special order would be: A. ASS. 8. $59. C. Sal. D. $80. E. Some other amount. In deciding whether to accept the offer, only variable cost is amounted. As allocated administrative is part of corporate overhead, it is also fixed. Selling cost is not incurred in new order. So, cost to be considered is the Variable manufacturing cost , which is $40 35. Gorges Corporation manufactures parts that are used in the production of washers and dryers. The following costs are associated faith part no. 65: The company received a special-order inquiry from an appliance manufacturer in Spain for 15,000 units of part no. 65. Only $3 of fixed manufacturing will be uncured on the order, and the variable selling costs per unit Will amount to only $5. Since Gorges has excess capacity, the minimum price that Gorges should charge the Spanish manufacturer is: A. 596. B. 99. C. $105. D. BIBB. Direct material and Direct labor is a type variable cost in manufacturing industry. So, total variable cost $50 + $19 + $22 * $3 + $5 $99 Here, fixed manufacturing of $3 is considered, because it is only for that order and is dependent on number of units of goods manufactured, 37, Torero Pines is studying whether to outsource its Human Resources (H/ R) activities. Salaried professionals who earn $390,000 would be terminated; in contrast, administrative assistants who earn $120,000 valued be transferred elsewhere in the organization. Miscellaneous departmental overhead (e. G. , supplies, copy charges, overnight delivery) is expected to decrease by 530,000, and ASS,OHO of corporate overhead, previously allocated to Human Resources, would be picked up by Other departments. If Torero Pines can secure needed HIRE services locally for $410,000, how much would the company benefit by outsourcing? A. 510,000. B. 95,000. C. $130,000. D. $155,000. E. Nothing, as it would be cheaper to keep the department open. Benefit to the company $390,000 * $30,000 $410,000 $20,000 The values of $120,000 and ASS,OHO is ignored because, these are allocated elsewhere in the organization and not really saved. 38. Song, a division of Carolina Enterprises, currently makes 100,000 units of a product that has created a number of manufacturing problems. Songs costs follow. If Song were to discontinue production, fixed manufacturing costs would be reduced by 70%. The relevant cost of deciding whether the division should purchase the product from an outside supplier is: A. $540,000. B. 594,000. C. SASS,oho. D. $720,000. E. 926,000. Cost saving by purchasing = 40000 40. 7*180000 = SASS,oho 39, Maddox, a division of Stanley Enterprises, currently performs computer services for various departments of the firm. One to the services has created a number of operating problems, and management is exploring whether to outsource the service to a consultant. Trac eable variable and fixed operating costs total 580,000 and 525,000, respectively, in addition to $18,000 of corporate administrative overhead allocated from Stanley. If Maddox were to use the outside consultant, fixed operating costs would be reduced by 70%. The irrelevant costs in Maddox outsourcing decision total: A. $17,500. B. ASS,COO_ c. $25,000. D. $25,500. Irrelevant cost = administrative cost + fixed cost 525,500 = 18000 +0. 3*25000 = 44. The Shoe Department at the El Paso Department Store is being considered for closure. The following information relates to shoe activity: It 70% of the fixed operating costs are avoidable, should the Shoe Department be closed? A, Yes, El Paso would he better off by $23,000. B. Yes, El Paso would be better off by $50,000. C. No, El Paso would be worse off by ASS,COO. D. No, El Paso would be worse off by $40,000. After avoiding of fixed cost Total cost = 280,000 30, COO $373,000 sales revenue = $350,000 o, if they sell, they are better Off by $373,000 $350,000 -? 523,000 45. Summers Corporation is composed of five divisions. Each division is allocated a share of Summers overhead to make divisional managers aware of the cost of running the corporate headquarters, The following information relates to the Metro Division: Fifth Metro Division is closed, 100% of the traceable fixed operating costs can be eliminated, What will be the impact on Summers overall profitability if the Metro Division is closed? A. Decrease by $200,000. B. Decrease by SO,COO. C. Decrease by D. Decrease by Current profit 300,000 report overhead will be utilized somewhere else. Impact on profitability = 200,000 + 300,000 = $500,000 200,000 As allocated 46. Ortega Interiors provides design services to residential and commercial clients. The residential services produce a contribution margin of $450,000 and have traceable fixed operating costs Of $480,000. Management is studying whether to drop the residential operation.