Tuesday, December 24, 2019

The Issue Of Sex Trafficking - 874 Words

In Cambodia, sex trafficking has grown to a troublesome issue. Sex trafficking, also known as sex slavery, has become one of the fastest growing crimes occurring in the United States and internationally. It is the third largest crime-business in the world, after drugs and arms trafficking. Women, girls, and even men and boys are victims of the billion-dollar sex slavery industry. Sex trafficking occurs everywhere, and it is not cultural specific, but a gender specific issue. There are numerous cases on sex trafficking, however child sex trafficking is extremely captivating to learn about. Poverty is the root of sex slavery. Families who are severely poor sell their children’s virginity in order to obtain money for survival. Children are the best sources of income for traffickers. Children as young as four are forced to be harmed by sex and violence just so they can live. The authors state â€Å"UNICEF estimates that children account for a third of the 40,000-100,000 people i n the country s sex industry† (Hume, Cohen, and Sorvino). I cannot believe families would sell their children to pimps, thinking that money is more essential than their child’s safety and wellbeing. Hume, Cohen, and Sorvino explain an appalling story about a girl, named Kieu, who was sold at the age of twelve. Kieu was sold to a man who was over fifty and had three kids of his own. I am baffled that pimps would have the audacity to take advantage of and dehumanize young children, especially if they haveShow MoreRelatedThe Issue Of Sex Trafficking Essay1442 Words   |  6 Pageshuman trafficking is when people are being kidnapped and being sold to other people for business. It is defined as a new system of slavery. â€Å"This by means happens with the threat or use of force† or other forms of pressure, of abduction, â€Å"fraud, and deception†. Human trafficking is one of the biggest social issue happening around the world. It involves three most common ty pes of human trafficking which are sex trafficking, forced labour, and debt slavery. This essay is going to focus on sex traffickingRead MoreThe Issue Of Sex Trafficking858 Words   |  4 Pagesthere is a trafficking issue but that it doesn’t apply to everywhere in the world. The smaller the county, the less of a problem people believe trafficking is but this is not the case. No matter where in the world or the size of the county trafficking is an issue everywhere. Without specific focus on informing students about the risks and reality of this issue in the world, students are being thrown into society unequipped to protect themselves and others from becoming sex slaves. This issue is not oneRead MoreThe Issue Of Sex Trafficking2713 Words   |  11 Pagesthem is sex trafficking, which is a profitable business to people who stand in charge of it, but it is also dignity and life taking type. Although governments around the world try doing everything it can to solve the proble m, not everyone is interested in the problem or even aware of it. The government of the U.S. should not be the only one who has to care about the problem, but the American people themselves should take interest in it too. The interest in the big problems like sex trafficking is veryRead MoreThe Issue Of Sex Trafficking1595 Words   |  7 PagesStates, condemned sex trafficking around the world with these words, and he gave it a weighty name--slavery. Despite the fact that India is very much a part of the civilized world with its tremendous progress and emergence as a global power and despite the abolishment of slavery for over 150 years in India, slavery still remains and is in fact, becoming increasingly prevalent (Hameed). However, instead of slavery, the same oppression now exists as sex trafficking. Sex trafficking, defined by sexualRead MoreThe Issue Of Sex Trafficking1275 Words   |  6 Pages For thousands of years women and children, boys and girls have been sold into unwilling slavery. In 1927, the League of Nations was founded, this organization was formed to focus on world peace and it also focused on human trafficking. In 1932, Japan had set up a system where women all across Asia were forced into sexual slavery. The women were housed in what were known as comfort stations. The conditions in these stations were atrocious, with each woman detained in a small cubicle, and receivedRead MoreThe Legal Issues Of Sex Trafficking2346 Words   |  10 Pagesare involved in sex trafficking (source). Many Americans connect sex trafficking to third world countries and are surprised to discover that trafficking occurs equally as much in their home country. Sex trafficking in the United States is made up of foreigners being sold on American soil, Americans being sold in foreign countries, and Americans being sold on American soil. Every girl, as well as the lesser number of bo ys, have their own story on how they ended up in sex trafficking. These storiesRead MoreThe Issue Of Human Sex Trafficking1262 Words   |  6 Pagescriminal act of human trafficking, innocent children are placed into a modern day act of slavery. Though the thought of enslaving children is shocking, the issue of human sex trafficking is still well alive and rising in the United States. In efforts to raise awareness and inform the public of this heinous act, it is important to identify the issue of human sex trafficking, capture the johns while raising awareness, and to provide rehabilitation for the victims. Human sex trafficking is demoralizingRead MoreThe Issue Of Human And Sex Trafficking1272 Words   |  6 Pagesnext is trapped in your head. What? How? Who? Is all you ask yourself. You become a lost soul who s left without any hope for a better tomorrow. No one ever believes it can happen to them , and it’s the last thing on anyone’s mind. â€Å"Human And Sex Trafficking is one of the fastest growing crimes in the world† ( stop the traffik. N.p., n.d. Web. 01 May 2016). It s such huge crime , yet the authorities can’t get it under control. These horrific events take place all over the world and there s onlyRead MoreSex Trafficking : A Common Issue For A Long Time1394 Words   |  6 Pages Sex trafficking can happen everywhere. People do not even realize when it is happening. Someone could be living their life, just as they normally do, and decided to go to the mall. Sometimes they may not even know that a little kid is going to be kidnapped, and later r aped. This is what sex trafficking is. Sex trafficking is commonly defined as when violence, drugs, lies, or any other form of coercion is used to force another person to have sex against their will. (Sex Trafficking in the U.S, 1)Read MoreSex Trafficking Has Turned Into A Developing Social Issue1868 Words   |  8 Pages Sex trafficking has turned into a developing social issue where people have become very valuable . In a neo-liberal state where financial flexibility and liberalization are frameworks set up to make a supposedly more unhindered society of equivalent assets and opportunities, this has been acclimated to end up a benefit making industry by traffickers who utilize the false deceptions of better lives abroad to trap individuals who experience high levels of poverty. The author Chika Unigwe was born

Monday, December 16, 2019

Abc costing v traditional costing Free Essays

Introduction There are different stages that a firm must go through to implement ABC into their business, these are defined in appendix one. Under Traditional Cost Accounting (TCA) there is a simple method by which to implement allocation of overhead for the purpose of arbitrarily assigning indirect costs (overhead) to cost objects (products or services). When using TCA, the sum of a company’s overhead is allocated among products based on some sort of volume measure (Proctor, 2006). We will write a custom essay sample on Abc costing v traditional costing or any similar topic only for you Order Now In TCA it is assumed that there is a direct relationship between overhead and the volume of output based on the volume measure. The different stages of implementing a TCA method are demonstrated in appendix two. TCA is now outsourced in most organizations. This is due to the effect that product costing serves an important function in an organization and also helps in achieving goals and to implement some principles like setting targets for competitors, growth and improvement, coordination between units and processes and measurement and control. ABC has become an increasingly popular process for which many organizations are replacing traditional methods that no longer meet their demands. As Reinstein and Bayou (1997), argue the switch from the traditional system to an activity-based costing (ABC) system opens new avenues for eliminating waste and reducing costs. Implementation of ABC provides management with a different point of view on the profitability of products and services, p roviding insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. By understanding how resources are transformed into products or services, and by focusing on the cost of activities, ABC helps an organization and its managers to obtain a greater understanding of how costs behave and which activities create significant amounts of cost. Firms can then begin to control their costs based on tangible activities rather than relatively uninformative general ledger or cost centre reports. Stevenson Barnes (1996) stated that ABC can more realistically model the cost structure facing businesses today. As agreed by many other authors, ABC is highly accredited to business’ in society today than the TCA due to competitive environment and advances in technology (Proctor, 2006). Th e improved accuracy within ABC is accomplished by tracing costs to products through activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related factor. Both manufacturing costs and selling are traced to products in an ABC system. In traditional full absorption costing indirect manufacturing costs are allocated to products on the basis of a production volume related measurement such as direct labour hours. Furthermore the significant differences between traditional systems and activity based systems are: How the indirect costs are assigned and which costs are assigned to products. The main differences are also demonstrated in the diagram in appendix three. Most traditional costing systems utilize a single basis, (e.g. direct labour) to distribute the indirect costs to all products and services. This method of allocating indirect costs commonly results in erroneous cost data. Often products which have high volume are over costed. Likewise, the cost of lower volume products are often understated, and many of the indirect costs of these products are overlooked. Rather than relying on a single basis to distribute costs, ABC assigns costs to activities and products based on how the costs (resources) are actually consumed by the process or product. By moving away from traditional cost allocation methods and using improved ABC methods of tracing and assignment, ABC provides managers with a clearer picture of cost of processes and the profitability of customers and products. As Helberg et al. (1994) states ABC provides answers that can be crucial to the survival of the company, so it is imperative to make sure the right decisions are made. ABC differs from TCA and is advantageous as overhead costs are broken down into activities that cause the costs. The determined results can help management implement a more thorough understanding of pr oduct costs and they should be able to see the relationship between product complexity, product volume and product cost. This would be vital information for pricing decisions and profitability strategies. Traditional methods would not be able to give a firm this data which could give a sustainable competitive advantage. Activity Based Costing accurately predicts costs, profits, and resource requirements associated with changes in production volumes, organizational structure, and resource costs for the present and the future. Where in Traditional Cost Accounting, although future costs are somewhat predicted based on the current allocation of costs, the accuracy of those predictions is dependent upon the strength of the correlation between the selected cost driver as it relates to the actual usage of overhead. If a company is to rely on such predictions for future product costing it could hinder business performance rapidly. This is also stated by Glynn et al. (2003) as he denotes th e total cost figures can understate the ‘real’ cost and these costs will not be sufficiently accurate or reliable for use in forward decision making. Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. Under TCA the drawback of assigning costs based on a predetermined overhead rate is the assumption that the selected cost driver is what drives a large percentage of the costs in an organization. In most organizations, there is no one single cost driver, rather a multitude of cost drivers. A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, Activity Based Costing is not appropriate for every company. Activity Based Costing is an alternative to the traditional way of accounting. ABC is a costing model that assigns costs to products and services (cost drivers), based on the number of events or transactions that are taking place in the process of providing a product or service. As a result, Activity Based Management (ABM) can support managers to see how shareholder value can be maximized and how corporate performance can be improved. Proctor (2006) defines ABM as a collection of actions performed by managers based on the information produced by an ABC system. In order to manage costs, a manager should focus on the activities that give rise to such costs. Accordingly, given the activity focus of ABC, managers should implement ABC systems in order to facilitate financial management. The goal of ABM is to improve the value received by customers and, in doing so, to improve profits which will be advantageous for the organization in the long run. The key to ABM success is distinguishing between value-added costs and non-value-added costs. A value-added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer. In contrast, a non-value-added cost is the cost of an activity that can be eliminated without diminishing value. Some value-added costs are always necessary, as long as the activity that drives such costs is performed efficiently. However, non-value-added costs should always be minimized because they are assumed to be unnecessary. Oftentimes, such non-value activities can be reduced or eliminated by careful redesign of the plant layout and the production process. This will help benefit the organization for the future as costs can be reduced in one area of the firm and placed into another area with the general objective to help boost sales levels. Using a cost management system has helped enterprises in answering the market need for better quality products at competitive prices. Analyzing the customer and product profitability, the ABC method has continued effectively for the top management’s decision making process. With ABM firms are able to improve their efficiency and reduce the cost without sacrificing the value for the customer. This has also enabled firms to model the impact of cost reduction and subsequently confirm the savings achieved. Beheshti (2004) denotes that ABM should not be viewed as the exclusive property of any particular department but should be integrated into the corporate strategy and culture. This will help any particular department operate fully with the rest of the business to help achieve goals and objectives set. ABM is a dynamic method for continuous improvement and firms can have a built in competitive cost advantage so it can continuously add value to both its stakeholders and customers. Major (2007) states that changes within the last couple of decades have led to a new competitive business environment. It is these different changes that have led to many firms implementing the use of ABM to acquire and maintain a competitive advantage within the market. The successful implementation of a cost management system will allow a firm to identify its most profitable customers, products and channels. In turn, this will allow them to acquire the necessary measures to attain and secure a competitive advantage from its most productive lines of the business. It will also enable a firm to identify the least profitable in which the managers will be able to direct their decisions towards reversing the outcome to a profitable one. Activity Based management can be superior in how a business performs within the competitive environment as it can have a predominant effect on how a business facilitates their marketing mix. With a successful mix containing Place, Promotion, Product and Price the executives of any business can expedite the different elements in accordance with how the business is performing. By offering the product with the right combination of the four Ps marketers can improve their results and marketing effectiveness. Allocation of overhead costs to a product or job is an important part of the accounting process in an organization. It also plays into multiple decisions outside of the accounting department, including work flow design, allocation of resources, and product and marketing mixes. It is important to take into consideration the benefits offered by Activity Based Costing as well as the potential drawbacks. Although Activity Based Costing is not meant for every organization, the overall benefit of the system should be considered. The implementation of activity based management within any organization is generally perceived to be advantageous but care must be placed to notice any potential limitations. The managers of any business must be effective with applying an activity based costing system as it can be timely and costing so it is imperative to ensure applying ABC will be beneficial for the firm in the future. Bibliography Atrill, P., McLaney, E. (2002) â€Å"Management Accounting for Non-specialists† Pearson Education Beheshti, H. (2004) â€Å"Gaining and sustaining competitive advantage with activity based cost management system† Industrial Management and Data Systems, Vol: 104 No: 5, Pg: 377 – 383, MCB UP – Emerald Publishing Group CIMA Insider – Technical: Absorption Costing (2002) Retrieved from: http://www.cimaglobal.com/cps/rde/xbcr/SID-0AAAC544-88FBDBAA/live/MgmtAccFundamentals.pdf Glynn, J., Murphy, M., Perrin, J., Abraham, A. (2003) â€Å"Accounting for Managers (Third Edition)† Thomson Learning Helberg, C., Galletly, J., Bicheno J. (1994) â€Å"Simulating Activity-Based Costing† Industrial Management and Data System, Vol: 94 No: 9, Pg: 3 – 8 , MCB Press – Emerald Publishing Group Johnson, H., Kaplan, R. (1991) â€Å"The Rise and fall of Management Accounting† Harvard Business School Press http://books.google.com/books?id=bpcpVLTl4boCprintsec=frontcover Major, M. (2007) â€Å"Activity-based Costing and Management: A critical review.† In T. Hopper, D. Northcott R. Scapens (Eds.), Issues in Management Accounting, Pg: 155 – 174, 3rd Edition, Harlow – FT Prentice Hall, Retrieved from University of Chester faculty of Education Website: http://ganymede.chester.ac.uk.voyager.chester.ac.uk/view.php?title_id=315545 Proctor, R. (2006) â€Å"Management Accounting for Business Decisions (Second Edition)† Pearson Education Reinstein, A., Bayou, E. (1997) â€Å"Product Costing Continuum for Managerial Decisions† Managing Auditing Journal, Vol: 12 No: 9, Pg: 490 – 497, MCB UP – Emerald Publishing Group Stevenson, T., Barnes, F. (1996) â€Å"Activity–based costing: Beyond the smoke and mirrors† Business Source Elite, Vol: 18 No: 1, Pg: 25, Harvard Business Review How to cite Abc costing v traditional costing, Essay examples

Sunday, December 8, 2019

Diffusion Lab free essay sample

In this experiment, you will Use a Conductivity Probe to measure the ionic concentration of various solutions. Study the effect of concentration gradients on the rate of diffusion. Determine if the diffusion rate for a molecule is affected by the presence of a second molecule. BACKGROUND Diffusion is a process that allows ions or molecules to move from where they are more concentrated to where they are less concentrated. This process accounts for the movement of many small molecules across a cell membrane. Diffusion allows cells to acquire food and exchange waste products. Oxygen, for instance, might diffuse in pond water for use by fish and other aquatic animals. When animals use oxygen, more oxygen will diffuse to replace it from the neighboring environment. Waste products released by aquatic animals are diluted by diffusion and dispersed throughout the pond. Questions: It is important to consider how the rate of diffusion of particles may be affected or altered. Diffusion may be affected by how steep the concentration gradient is. The direction that a diffusing molecule or ion might travel is random. While the particles are diffusing, is there a net movement from where they are concentrated to where they are less concentrated? Yes particles diffuse from higher concentration to lower concentration Diffusion may be affected by other different, neighboring particles. For instance, if oxygen diffuses towards a single-celled pond organism at a certain rate, will that rate be altered by the presence of another type of molecule? Would the presence of other molecules block or enhance the diffusion of a molecule? Would the molecule’s rate be independent of particles that do not alter the concentration gradient? Yes the diffusion would be effected because the particles could block the diffusion of the oxygen. The rate isn’t independent of the other molecules because the presence of other molecules may slow the rate of diffusion. One way to measure the rate of diffusion of ions is to monitor their concentration in solution over a period of time. Since ions are electrically charged, water solutions containing ions will conduct electricity. A Conductivity Probe measures the concentration of ions in a solution, but not the concentration of electrically neutral molecules. Salts, such as sodium chloride, produce ions when they dissolve in water. If you place a salt solution inside a selectively permeable membrane such as dialysis tubing, the salt ions can diffuse out of the tubing and into the surrounding water. MATERIALS LabQuest LabQuest App Vernier Conductivity Probe three 18 ? 150 mm test tubes with rack 1%, 5%, and 10% salt water 400 mL beaker ring stand and utility clamp dialysis tubing, 2. 5 cm ? 12 cm scissors dropper pipet or Beral pipet stirring rod dental floss or clamp ABSTRACT In this experiment we tested the effect of salt concentration on the rate of diffusion. We made a model cell using dialysis tubing containing different salt solutions; 1%, 5%, and 10%. Each tube was tied off and placed in a container (not at the same time) with distilled water, and with a LabQuest, the rate of diffusion was measured. We predicted the higher the percentage of salt, the faster the â€Å"cell† would diffuse; and we found our predictions to be correct. The data showed that the 10% solution diffused the fastest then the 5% then the 1%. PROCEDURE 1. Set up the utility clamp, and ring stand as shown in Figure 1. 2. Set the selector switch on the side of the Conductivity Probe to the 0–2000  µS/cm range. Connect the Conductivity Probe to LabQuest and choose New from the File menu. If you have an older sensor that does not auto-ID, manually set up the sensor. 3. On the Meter screen, tap Rate. Change the data-collection rate to 0. 2 samples/second and the data-collection length to 60 seconds. 4. Test whether different concentration gradients affect the rate of diffusion. To do this, three solutions of differing salt concentrations (1%, 5%, and 10%) will be placed in distilled water. Each salt solution will be placed in a dialysis tube and allowed to diffuse into the surrounding water. When salt diffuses, the conductivity of the water in the beaker will increase. 5. In Table 1, predict what you believe will happen in this set of experiments. How will the rate of diffusion change when a 10% salt solution is placed in contact with pure water compared to when a 1% salt solution is placed in contact with pure water? 6. Prepare the dialysis tubing. Obtain a wet dialysis tube and a dialysis tube clamp or a short length of dental floss. Using the clamp or floss, tie one end of the tube closed about 1 cm from the end, as in Figure 2. 7. Place a 1% salt solution into a section of dialysis tubing. To do this, a. Obtain about 15 mL of a 1% salt water solution in a test tube. b. Using a funnel or Beral pipet, transfer about 10 mL of the 1% salt water into the dialysis tube, as in Figure 2. Note: To open the tube, you may need to rub the tubing between your fingers. c. Tie off the top of the dialysis tube with a clamp or a new length of dental floss. Try not to allow any air into the dialysis tube. The tube should be very firm after it is tied or clamped. Trim off any excess dental floss extending more than 1 cm from either knot. d. Wash the outside of the tubing with tap water thoroughly, so that there is no salt water adhering to the tubing. 8. Place 300 mL of distilled water into a 400 mL beaker. Secure the Conductivity Probe with the utility clamp in the water filled beaker as shown in Figure 1. 9. Place the dialysis tube into the water. Be sure the tubing is submerged completely under the water. Important: Position the Conductivity Probe and dialysis tubing the same distance apart in each  trial. 10. After stirring the solution for 15 seconds, start data collection. Stir the solution slowly and continuously throughout the one-minute data collection period. 11. Data collection will stop after 60 seconds. Analyze the graph to determine the rate of diffusion for the curve of conductivity vs. time: a. Examine the graph and identify the most linear region. b. Tap and drag you r stylus across the most linear region to select these data points. c. Choose Curve Fit from the Analyze menu. Select Linear as the Fit Equation. d. Record the slope, m, as the rate of diffusion in ( µS/cm/s) in Table 2. Select OK. 12. Remove one of the clamps. If the dialysis tubing is tied off with floss, use a pair of scissors and carefully cut one of the dental floss knots and discard the floss. If you accidentally make a cut in the tubing, replace it. 13. Empty all of the liquid out of the dialysis tube. Squeeze the excess liquid out with your fingers. 14. Rinse the Conductivity Probe with distilled water. 15. Store the data from the first run by tapping the File Cabinet icon. 16. Obtain 15 mL of a 5% salt solution in a test tube. Repeat Steps 7–15, substituting this 5% salt solution for the 1% solution. 17. Obtain 15 mL of a 10% salt solution in a test tube. Repeat Steps 7–15, substituting this 10% salt solution for the 1% solution. DATA/RESULTS Table 1 Prediction Conclusion The 10% solution will diffuse the fastest because there is less water in the solution than the other solutions, and the 1% solution will diffuse the slowest. The higher the percentage of the solution the faster it diffused. Therefore our prediction was right, the 10% diffused the fastest and the 1% the slowest. Table 2: Summary of Data Salt concentration (%) Rate of Diffusion ( µS/cm/s) 1 1. 6624 5 3. 4205 10 5. 4700  CONCLUSION 1. From Table 2, I can conclude that as the salt concentration increases the rate of diffusion increases. 2. My conclusion was the same as my prediction, so my prediction was correct. 3. The rate of diffusion for the 10% solution was (3. 29/1) about 3. 29 the rate of the 1% salt solution. The rate of diffusion for the 5% solution was (2. 05/1) about 2. 05 the rate of the 1% sa lt solution. 4. The rate of diffusion of a 3% salt solution, according to our graph, would be about 2. 5 µS/cm/s 5. Temperature, size of particles, charge of molecules are other variables that could be tested.