Working in Partnership in Health and Social Care essayEssay Writing Service

Working in Partnership in Health and Social Care essayEssay Writing Service Working in Partnership in Health and Social Care article Working in Partnership in Health and Social Care essayThe instance of the mid Staffordshire NHS establishment trust and Adult A Serious uncovers the full degree to which the association in wellbeing and social organization is significant be that as it may, simultaneously, raises the issue of the obligation and risk of medicinal services experts and social specialists for the arrangement of patients with human services administrations and social administrations of the high caliber. In such manner, the improvement of powerful arrangements that can keep up the tight authority over the nature of medicinal services social administrations accommodated patients, particularly the maturing populace and patients that have exceptional necessities. The instance of the mid Staffordshire NHS establishment trust and Adult A Serious has stunned the country at the same time, simultaneously, this case has set off the open weight on the administration and administrators to upgrade the current enactment and approaches to improve the nature of human services administrations and social services.Section AThe wellbeing and social consideration association is significant on the grounds that it opens wide possibilities for the advancement of closer participation between medicinal services associations and social laborers. Actually, the achievement of the association reasoning is the possibility of the arrangement of patients with the full scope of administrations that is especially significant for older patients, who develop increasingly more reliant on wellbeing and social consideration administrations. Truth be told, the wellbeing and social consideration association permits wellbeing and social consideration associations to furnish patients with the wide scope of administrations making them increasingly accessible to them. For instance, numerous individuals, who have genuine medical issues, can't generally rely on social consideration since they simply don't think about such consider ation or they can't take an interest in related projects in view of their incapacity. Rather, associations in wellbeing and social consideration improve the communication among wellbeing and social consideration associations. Subsequently, when a doctor sees that a patient needs social consideration, at that point he/she may answer to a social consideration association and it will help the patient giving social consideration benefits the patient needs.Furthermore, the way of thinking of organization in wellbeing and social consideration centers around the improvement of the personal satisfaction of patients, since human services experts and social laborers can set better expectations of care for patients, particularly, those, who are subject to parental figures however don't have relatives, who can play out the job of guardians. Actually, the wellbeing and social consideration organization adds to the general improvement of the nature of care that normally adds to the improvement of the personal satisfaction of patients, who experience the ill effects of genuine medical issues and need social consideration simultaneously. Frequently patients with genuine medical issues can't gain admittance to social consideration since it needs time and endeavors from their part, while their wellbeing condition may force noteworthy restrictions on their development, for instance, if there should be an occurrence of physical inability. Therefore, patients may neglect to get social consideration however the wellbeing and social consideration association infers that patients, who need social consideration will get it alongside wellbeing care.On the other hand, the Mid Staffordshire NHS establishment trust and Adult A Serious case uncovers the way that the wellbeing and social consideration organization isn't generally viable and fruitful. Truth be told, the issue of expert carelessness and the poor correspondence between human services experts and social laborers can sabotage th e adequacy of association in medicinal services and social consideration. Simultaneously, the association in wellbeing and social consideration being coordinated in one association raises the danger of control and abuse of the association for advantages of associations instead of for advantages of patients. In such manner, the Mid Staffordshire NHS establishment trust and Adult A Serious case demonstrates that such association might be very perilous for patients.Therefore, the successful usage of the association in human services and social work is conceivable just on the state of the compelling observing and control of the presentation of experts giving wellbeing and social consideration administrations and associations answerable for the arrangement of such administrations. The checking and power over the association in wellbeing and social consideration expands the obligation of associations working in the business since they are lawfully at risk for the infringement of existing standards and guidelines concerning wellbeing and social care.Therefore, the adequacy of wellbeing and social consideration organization between is sketchy deciding from the Mid Staffordshire NHS establishment trust and Adult A Serious case. At any rate, the danger of expert carelessness and the need if powerful authority over associations giving wellbeing and social consideration in organization increment the danger of the infringement of human privileges of patients, their maltreatment, while at times, patients’ life might be under a danger. Such cases are obviously unsuitable and negatively affect the viability of wellbeing and social consideration association however such organization ought to be entirely capable. Actually, it is the observing and control that can help government administrative bodies to recognize instances of poor people or careless work of experts working in the wellbeing and social consideration organization however frequently such cases are hard to di stinguish. In any case, the way of thinking and capability of social and human services are critical that makes their organization a powerful device that can assist with improving the personal satisfaction of the population.Section BHealth and social consideration associations may utilize various models that decide the idea of organization and relations of gatherings engaged with the organization. In such manner, it is conceivable to recognize a few key headings in the advancement of organization models in wellbeing and social consideration part. To start with, the wellbeing and social consideration organization model might be founded on the full government contribution and command over the association. In such a case, the legislature is regularly straightforwardly associated with the organization with the administering body of a social insurance establishment being selected and constrained by the specialists. The use of this model includes the broad subsidizing and exacting control from the piece of the administration, while wellbeing and social consideration experts work under guidelines and severe control of government bodies.However, this model isn't the best one on the grounds that the unnecessary contribution of the legislature in medicinal services raises the issue of the inadequacy of experts delegated by the legislature, particularly if there should be an occurrence of chiefs, who have no clinical foundation and can't generally see how to oversee wellbeing and social consideration association viably. Simultaneously, the exacting government control may raise the issue of organization in the wellbeing and social consideration association that will diminish its effectiveness.Nevertheless, the legislature controlled organization is the most solid as far as the perception of existing standards and norms in the field of wellbeing and social consideration. In such a case, the danger of such cases as the Mid Staffordshire NHS establishment trust and Adult A c ase is low in light of the fact that the tight command over wellbeing and social consideration associations from the piece of the legislature demoralizes workers from careless performance.Alternatively, the organization model may incorporate the circulation of capacities and duties between the administration and medicinal services association. In such a case, the administration is for the most part answerable for social consideration part of the association and may meddle straightforwardly into social consideration administrations and control the social consideration accommodated patients, while clinics or medicinal services associations give human services administrations to patients. The legislature can just lead checking and reviewing of the medicinal services association with in certain timetable and can't meddle straightforwardly into working of the social insurance association. Truth be told, such association model is very compelling yet again it needs the nearby cooperation a mong wellbeing and social consideration associations and the legislature. The legislature should screen and control the association in wellbeing and social consideration at the same time, simultaneously, they government ought not forestall social and medicinal services associations from their immediate capacities and their fulfilment.Working in Partnership in Health and Social Care exposition section 2

Ch 9 Criminal Justice Administration Free Essays

1)What elements add to the remedial populaces? What effect do medicate laws have on them? a. Truth-in-condemning laws have added to the expansion just as inability to restore. The expansion and get serious about medication related laws have contributed a huge segment of the populace. We will compose a custom exposition test on Ch 9 Criminal Justice Administration or then again any comparative subject just for you Request Now 2)What are a portion of the major regulatory situations inside a jail framework? a. A portion of the major managerial positions are jail chief, open undertakings facilitator, authoritative liason, lawful consultants, inner issues delegate, medicinal services experts, remedial program experts, and human administration. )How do supermax detainment facilities work uniquely in contrast to different penitentiaries? What concearns have been raised concerning the supposed consequences for prisoners, legality, and open security. a. Supermax jails work contrastingly in the manner they need to make sure about the jail and detainee, and house them in singular cells. Concearns that have been raised are things like the state of repression, there is no wellbeing pad gave these hoodlums escape, mental damage from the manner in which they are housed, and ailments. )What are at any rate five of the significant U. S. Preeminent Court choices managing rights to detainees? a. Ruffun v. Commonweath, Turn er v. Safley, Cooper V. Pate, Johnson V. Avery, and Bounds V. Smith are largely cases managing rights to detainees. 5) When and how did such choices serve to end the hands-off tenet? a. They began in 1871 and they served to end the precept by demonstrating that detainees ought not so much be gotten from the constitution. )What is an immediate management prison, and how can it contrast in the structure and capacity from conventional correctional facilities? a. An immediate oversight prison is another face on the old method of correctional facilities. It contrasts by physical condition, isolating official from detainee, permitting officials to have an immediate view, and milder furnishings. 7)Why was the Prison Litigation Reform Act instituted, and has it had an effect? a. It was sanctioned to give resoutions to jail condition claims and debilitate misuse. It has had an effect by diminishing prisoner petitions. 8)In what significant ways do correctional facilities vary from penitentiaries in their association and organization? Help with prisoner reemergence once more into the network? a. They contrast for the most part through who investigates them. Correctional facilities fill in as agaents of progress and have objectives for aiding reemergence. 9)What are the essential elements of a prison chairman? a. They are law masters. 10)What are the points of interest gather to a revisions office on the off chance that it is accreditited? a. Favorable circumstances are having best in class technique, improving confidence and polished methodology and significantly more. 11)What are the different kinds of probation frameworks controlled in the US? Depict each. a. Adolescent which screens adolescents on state civil or region level, Municipal which is autonomous and is directed by the lower courts, district which works under state law, state which is unified and offers support all through the state, state consolidated which is both probation and parole, and government which is regulated by the bureaucratic courts. 2)Should Probation administrations be set inside the legal or official part of government? Safeguard your answer a. They ought to be put with official since they are responsible for doing the laws need to see who tails them or not. 13)What are the two fundamental models of parole organization? a. The two essential models of parole organization are the autonomous model and the combined model. Step by step instructions to refer to Ch 9 Criminal Justice Administration, Essay models

Lowell

Lowell Lowell, city (1990 pop. 103,439), a seat of Middlesex co., NE Mass., at the confluence of the Merrimack and Concord rivers; settled 1653, set off from Chelmsford 1826, inc. as a city 1836. High-technology computer industries have developed there; other manufactures include electronic and electrical equipment, textiles, rubber products, chemicals, machine parts, foodstuffs, shoes, and plastics. The city grew after textile mills were built at Pawtucket Falls, and it became one of the major textile centers of the country. The Boott Cotton Mills Museum, several mill girl boardinghouses, and the town's historic canal system are preserved in the Lowell National Historical Park, which also traces 19th-century industrial development (see National Parks and Monuments (table)); the American Textile History Museum is adjacent. A campus of the Univ. of Massachusetts is in Lowell. The city has several fine parks, and James Whistler 's birthplace is preserved. Charles Dickens visited Low ell in 1842 and described it in American Notes. See J. P. Coolidge, Mill and Mansion (1942, repr. 1967); T. Bender, Toward an Urban Vision (1982). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. Political Geography

Themes in the Novel and Movie Adaptation of James Cain’s...

Themes in the Novel and Movie Adaptation of James Cain’s Mildred Pierce In contemporary film making, â€Å"Hollywood-ization† generally refers to the re-creation of a classic work in a form more vulgar and sexually explicit than the original in an effort to boost movie attendance. After all, sex and violence sell. However, from the mid-1930’s to the 1950’s, â€Å"Hollywood-ization† referred to the opposite case where controversial books had to be purified to abide by the Production Code of 1934.[1] This occurred to many of James Cain’s novels as they moved from text to the genre of â€Å"film noir.† As has been said about Cain’s The Postman Always Rings Twice, â€Å"The property, bought several years ago, was kept in the studio’s archives until now†¦show more content†¦A particularly strong theme that runs through the entire novel is the unusual power that women play over the men in their lives. Rather than simply being passive to the impulses of men, Mildred takes charge of her life and decides which men she will be with and leaves those that she no longer has an affection for. Cain dives into more controversial territory by having Mildred use men for her own sexual satisfaction. Cain also moves women into the role of successful ‘breadwinners’ during a time where men generally held financial power further blurring traditional roles of gender. However, Mildred does not completely free herself of all familial responsibilities as she is still held captive through her obsession with her daughter Veda. As with many housewives, her sense of self-identity is drawn from her role as a mother and she caters to the desires of her daughter to the point that they are almost self-destructive. It is Veda’s extravagant tastes that drive her mother to work hard and draws resources away from her business ultimately resulting in its collapse. Moreover, Mildred must deal with the lack of gratitude and outright contempt that she receives from her own daughter for working in a â€Å"blue collar† job. Madden is right stating that the book provided an unpopularized version of life in the 1930’s. However, it ultimately doesn’t not goShow MoreRelatedJames M. Cain s Mildred Pierce And The Movie Version ``896 Words   |  4 PagesThere is a common belief, in modern and traditional film industry, that almost every adaptation (loose, faithful and strict) from novel to film is considered a backslide or a disloyalty to the original author and readers. However, in 1945 Warner Bros. produced the movie Mildred Pierce based on the same name novel written by James M. Cain. This film not only became an exception in this general view, but also amazed the audience and even Cain himself by extraordinary performances and unique edit techniqueRead MoreJames M. Cain s Mildred Pierce765 Words   |  4 Pages Adapted from 300-page novel to a 2-hour movie, Michael Curtiz’s Mildred Pierce is a prime example of a loose Hollywood adaption that makes drastic changes in characters, na rrative configurations, and framing structure to conform to the standards and expectations of American cinema. Most ostensibly, the movie employs murder as a framing device and a hook to draw the audience’s attention to Mildred’s story, therefore transforming the linear, chronological plot of the novel into an episodic and achronological

What Does Meaningful Work Mean For You As An Individual

Reflect on ‘’what does meaningful work mean for you as an individual’’ There is no denying that human being need to some sort of purpose in their lives, and work is part of that. As a last year student, I started to thinking the meaning of work and how to be meaningful. What is meaning for work as a human being? After reading the book ‘Work’, I understood that the meaning of work is not only earning money to survive, but also fitting necessity psychological needs, that is source of satisfaction, self-fulfilment as well as identification, and belongs to the realm of freedom. (Svendsen, 2014, p.37) How do human being gets meaning from the work? I thought people can get meaning form work through the individual level or the organisation level. Some people bring a sense of meaning and mission with them to the workplace, and some organisation good at creating meaningful workplaces where every employee becomes part of creating success, cohesiveness, and culture at work. In fact, how many people truly experience their work as meaningful? From my past part-time experience, I can attest that large numbers of my colleagues do not. I used to be a McDonald staff in Taiwan. My work was about taking order for customers, and then giving it to customers. As soon as a staff completed the order, another one would automatically be directed to his or her extensions. In addition, not only the number of complaints from customers but also the amount of time staff spent complete an order wouldShow MoreRelatedMeaningful Work1492 Words   |  6 PagesFebruary 2013 The Meaning of Work When one thinks of meaningful work, generally they think of labor that accomplishes a certain goal. They think of a prestigious job or occupation that has meaning to it. But meaningful work can mean a lot more than just a prestigious job or having meaning to something you do. Meaningful work can be as simple as feeding the birds in the park on a Saturday morning. 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Your response should do the following three things: (1) state what the main conclusion of the essay is; (2) state what the most important premises (including sub-conclusions) are—i.e., state which premises are most important if the argument is to rationally convince its audience; (3) evaluate the quality of the argument, giving detailed reasonsRead MoreWhat Makes A Family?796 Words   |  4 Pagesorder(tranquility), meaningful work, growth, and truth. I strongly believe in each one of these components. Having a family is so important because they are a main support system. Family doesn’t have to be someone who is blood related. Family can be anyone who you feel means a lot to you and supports you. Maintaining order(tranquility) is important because in the work place, you need to have organization of some sort. With order, everyth ing will simply fall into place. Meaningful work describes itselfRead MoreHappiness Is A Connection Between Happiness And Success?972 Words   |  4 Pages What makes us happy and what frames this idea of happiness for an individual? Is there a connection between happiness and success? Most of the buzz is about the capability of measuring of happiness. This idea is important but it is overshadowing what the overall picture is about. When you focus on measuring your level of happiness instead of concentrating on being happy this will drop your happiness levels and make the results inaccurate. If you want to be as happy as possible we have to find outRead More1. Does A Good Life Require Us To Pursue Just One Intrinsic1559 Words   |  7 Pages1. Does a good life require us to pursue just one intrinsic value or several? I am a Prudential Pluralist because for me best life is combination of several values. In my perspective, mental peace is hard to achieve by just focusing and adapting on one single value. 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The Significance of Social Social technology is permeating everything in our livesRead MoreThe Rights Of A New Community1725 Words   |  7 Pagesopportunity along with means to accomplish this. An important problem in this theory over a larger degree, nonetheless, can be that particular should decipher precisely what this attributes of the suitable are in a new community. The particular community should evaluate which rights the idea would like to uphold and allow to help its folks. To ensure that a new community to ascertain precisely what rights the idea would like to enact, the idea should come to a decision precisely what this society s ambitions

Marie is a 13 year old female Free Essays

Marie is a 13 year old female, who, along with 2 adults (both age 18), staged a kidnapping of a 13 year old girl in Marie’s class. They tied and gagged the little girl to the kidnapping spot. Should Marie be brought to trial as a juvenille or tried in an adult court? Is Marie classified as a juvenile offender? To answer these questions we will look at what classifies a juvenile offender, offenses that constitutes juvenile tried as adults, criminal intent surrounding Marie’s case, what sentencing guidelines should be considered and what treatment conditions should be made. We will write a custom essay sample on Marie is a 13 year old female or any similar topic only for you Order Now It is a sad fact that people of all ages commit crimes, yes, even children under legal age of adult hood which varies from state to state. Because of this â€Å"juvenile† court systems have been designed to â€Å"sentence† those who are too young to be tried as an adult. Those juvenile that commit crimes usually are tried before a special the juvenile court and receive their punishment. However, some juvenile are committing adult crimes and therefore should be charged as adults. When these cases arise a juvenile offender can be waived from juvenile court to adult court if the offense was â€Å"adult† enough. Usually a wavering processing has to be conducted via the procecustor. However, many states have laws allowing prosecutors to file adult charges against juvenile offenders for serious offenses without applying for a waiver (www.expertlaw.com). In addition, many states have seen the need to eliminate some serious offensives from juvenile court. Because of their severity; offenses such as capital crimes, murders, and other offenses against persons will be tried only in adult courts. According to www.co.san-joaquin.ca.us, those adolesants at least 14 years of age can be tried and sentenced to as an adult form a number of felonies. These felonies include: murder, attempted murder, arson, robbery with a deadly or dangerous weapon, various forms of rape, kidnapping, and carjacking. It is vital to point out that under most state laws, juvenile offenders do not commit crimes, they commit delinquent acts that some would constitute as crimes in committed by adults. With the understanding of juvenile offenders and what offenses permit a juvenile to be tried as an adult, should Marie be tried as an adult for her involvement in the kidnapping of her classmate? In my opinion, yes Marie should be tried as an adult. As a juvenile offender tried as an adult she will have the legal protection as adult’s defendants: right to an attorney, the right to remain silent, and the right to confront accusers, cross-examine witnesses and appeal to a higher court. According to the legal dictonary criminal intent is a mental desire and will to act in a particular way. Marie’s intent was plotting with the adults to kidnap her classmate. Because juvenile are not â€Å"sentenced† even when tried as adults, instead they are rehabilitated, Marie should still face a juror of six adults. Her past history with the juvenile system, opportunity of reform, seriousness and her involvement in the kidnapping as well as how the public’s safety will be affected if she is not locked up should be considered in the guidelines of the sentencing of the case. Treatment consideration should be provided to the court as a rehabilitation program such as a detention center or â€Å"boot camp†. Even if this is her first offense, it is clear by her involvement in this crime that she is headed down the wrong path and redirection is in order. It is known by adult court judges that the adult prisons offer little in the way of rehabilitation, counseling, or schooling. Therefore rehabilitation is mostly likely the route the juvenile would get. A rehabilitation center would provide her the maximum security training schools operated by state governments or non-profit organizations. In these facilities she would be placed through a rigorous program of education and counseling. Marie should not be sent to an adult prison, as a 1996 study of children sent to an adult prison were 1/3 more likely to commit crimes when released than those who were sent to a rehabilitation center (Juvenile Justice).   If she is transferred into a boot camp, she would be involved in a military style regimen or hard work, calisthenics and discipline (Kresnak, pg 04). According to Jack Kresnak, the purposes of these camps are imposing structure into their chaotic live. Even though I have suggested and support Marie being tried as an adult for her involvement in this terrible crime and refer her to obtaining rehabilitation for her actions, this is not saying that juveniles are not sentenced to pinion. In retrospect, www.expertlaw.com was quick to point out that many states have large juvenile prisons and treatment facilities. It is highly understood that some juvenile offenders are extremely dangerous and despite their age incarceration can and should be appropriate for them. It is also vital to know that if tried as a juvenile, these juvenile offenders are not offered the same guidelines as adults. They have no constitutional right to a jury trial, and do have a right to a public trail or bail. The purpose of juvenile trail is to rehabilitate not to punish. That is why I stand firm on my ground that Marie should be tried as an adult. She committed a crime and being tried as an adult will ensure that she is â€Å"scared† into the proper social behavior. However, the only problem we foresee in her being tried as an adult is that Marie is only 13 years of age. Most states as we have read allow children as young as 14 to be tried as an adult for various felonies, because of this legal catch, can we still have her tried as an adult? Yes, in the state of Colorado according to http://www.state.co.us/gov_dir. â€Å"a juvenile 12 or 13 years of age and is alleged to have committed an act that if committed by an adult would constitute a Class 1 or 2 felony or crime of violence as defined in section 18-1.3-406, C.R.S.† can be tried as an adult. Because of this law in Colorado I conclude that Marie should be tried as an adult for her involvement in the kidnapping of her classmate and sentenced to a rehabilitation center or boot camp. In either place, she will gain the educational and discipline to become a better citizen and well rounded person and hopefully become reformed enough to play an active, good moral role in our society upon her completion of the program. Refrences: When a Child can be tried as an adult, A publication of the office of Legilaive legal services. August 30, 2005.       https://www.expertlaw.com/library/criminal/juvenile_law.html Criminal Law: Juvenile Criminal Cases. 1999 National Report Series, Juvenile Justice.    Bulletin: Juvenile Justice: A Century of Change: December 1999.      Kresnak, Jack. Chapter 2, Juvenile Justice. http://www.justicejournalism.org/crimeguide/chapter02/chapter02_pg04.html How to cite Marie is a 13 year old female, Essay examples

Management Accounting Case Assignment Essay Example

Management Accounting Case Assignment Essay Management Accounting Case Assignment BY Allele Case 8-28. Evaluating a Companys Budget Procedures. 1 . Identify the problems that exist in Ferguson Sons Manufacturing Companys budgetary control system and explain how the problems are likely to reduce the effectiveness of the system. The overall companys strategy is not well defined by executives and communicated to the management. There is no goal other the cost reduction at total company level as well as at departmental level. Managers dont see connection between expenses, revenues and overall companys profitability. As a result managers are frustrated because instead of help that budget is suppose to bring it creates problems. Managers dont participate in budgets development; it is purely a task of an accounting department which sets up performance goals for the company as a whole and all its divisions. Accounting department also controls the execution; other departments managers are completely removed from that process, they are only informed about their departments performance at the monthly meeting. We will write a custom essay sample on Management Accounting Case Assignment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Management Accounting Case Assignment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Management Accounting Case Assignment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It turns out that department managers are accountable for the results that they never truly omitted to. This approach would lower companys performance on the long run, when managers loose motivation they are not interested to deliver good results. Accounting departments has a very distant relationship with other operational departments; they concentrate on evaluating only financial goals, looking strictly at the numbers. They are only concerned with the cost reduction and continue to tighten the individual budgets once performance goal is met. At the same time it looks like budget tightening strategy may become unreasonable because at some mint the only way the department can meet the budget is by sacrificing its quality for quantity. If quality becomes an issue, it may lose customers and potentials profits. The way the managers performance is being evaluated does not seem to be fair. Managers are not recognized well enough if they met the budget or even saved more than expected. They are being rewarded with the tighter budget every time they achieve the goal. However if expenses end up to be higher than predicted, managers get a low rating during their monthly performance evaluation. The only motivation for managers to meet the budget is trying to avoid the low performance rating. With the current strategy managers are not rewarded for the good performance instead they are punished in both cases when they meet the budget and get the tighter goal or when they dont deliver expected savings and given lower performance rating which also affect their income. In this circumstance some managers may decide to leave the company and it may be hard to replace them, especially the most experienced ones. Company will incur the additional costs related to hiring the replacements. Operational processes are not well coordinated when special orders are given analysis being done to investigate the cause and no recommendations are made on how to avoid certain costs and improve the performance. The work between departments is not well coordinated either because all departments are over concerned with meeting their monthly budgets. The maintenance department chooses not to help machine shop to fix their broken equipment Just to save time they need to meet their own department budget. However at the total companys level expenses are higher because of idle time that loud be avoided if the maintenance department reacted to the problem on a timely manner. When departments can, they choose to first perform the Jobs that could be done with less time than budgeted; as a result the more important Jobs are being postponed. As a result the whole companys performance may suffer. Company would have to pay additional costs for idle time or for delaying Jobs that are more critical but require more time to complete then allowed by the budget. 2. Explain how Ferguson Sons Manufacturing Companys budgetary control system could be revised to improve its effectiveness. To be more efficient the companys budget has to be done for the whole company. Departmental budgets should not be separately developed and evaluated since they are all part of the same company. In addition to setting cost reducing goals, it also has to set up revenue and profitability targets. In addition to financial, it should have non financial measurements against which performance should be evaluated. The overall companys strategy has to be reflected in the budget goals. Budgeting has to become a common effort for all level of managers when every manager participates n the goal setting discussions, agrees on the goal and feels accountability for the result. While developing budget, a set of clear and specific expectations has to be prepared which will help managers to compare actual and budgeted results. Accounting department role has to change, instead of setting goals and controlling the performance it has to provide support to managers to help them to set up their own goals and provide with data supported by analysis to help managers to understand where the potential problems can be and make a decision on how to improve the performance. Variance analysis has to be done on a regular basis, all variances to the plan have to be investigated and explained, and then appropriate action should be taken to avoid the potential variance in the future. Variance investigation should be a common effort for managers and accountants because while accountants are responsible for the financial part, managers provide expertise into other operational processes that they are responsible for in their departments. All the internal processes and expenses have to be analyses, especially ones that affect two or more departments. This would help to avoid some costs. To achieve companys efficiency, all its internal Once budget is set it has to be reviewed and adjusted during every budgeting cycle. The tightening of the budget would only make sense if it does not sacrifice quality and does not lower motivation. Companys goals have to be realistic and could be revised if internal or external conditions change. Executives should also revise their performance recognition system and to tie individual managers clear goals to the results. Once manager understands the goals and feels his accountability he would be better motivated to meet these goals. Company should develop effective rewards and recognitions system other then budget tightening to increase managers involvement in companys performance and to retain its best employees. Case 108-5. Ethics and the Manager; Rigging Standards. 1 . How did Preston Lansing probably rig the standard costs are the standards set too high or too low? Explain. Since Lansing rigged the standards so that they were always large favorable variances it means that he was setting standard costs too high because positive variance appears when goods produced at the lower costs then standards. That is he way to artificially overestimate Costs of Goods Sold and underestimate Operating Income up until the positive variance is recognized. The way the costs are manipulated is when the positive variances are gradually recognized throughout a year showing increasing performance in second and third quarter and demonstrating the highest performance in the forth quarter. 2. Should Preston Lansing be permitted to continue his practice of managing reported earnings? This is an example of earnings manipulation and it should not be permitted. First of all Preston is being rewarded based on last quarter/year end results. The bonus would not be as high if the earnings were not manipulated. This creates an ethical issue for the company. Manipulation should not be rewarded. Income Statement does not represent a true picture of companys performance which may hide the existing problems. This is not acceptable from the external reporting prospective, when external users of the information are being misguided on companys true performance. 3. What should Stacy Cummins do in this situation? Stacy was concerned about her findings and notified the president of the situation, but did not receive his support. She could go further and bring it to the attention of the Board of Directors, particularly the audit committee, and outline problems that it may create for the company. It may not have desirable results since Board of Directors may already be aware about the issue but does not want to change anything in the current situation. If Stacks actions have no results and she feels insecure in the current situation she may choose to leave the company to avoid potential problems if any controversy arises as a result of companys unacceptable accosting practices and she may be liable for the professional misconduct.