Principles Of Safeguarding And Protection Essay

Sexual abuse – This is unwanted sexual activity that is forced upon a person without their consent, this includes rape, making them watch pornography, pestering them by making sexual suggestions or comments, or they were pressured into consenting. Emotional/psychological abuse – This is controlling behaviours like shouting and calling the service user names. Could be threats of harm or of being abandoned, being deprived of contact with others, being humiliated, controlled, intimidated, kept in isolation or being withdrawn from supportive networks or services. Financial abuse – Taking control of money and bank accounts. These include theft, fraud, exploitation, property or misappropriation of property, possessions or benefits. Institutional abuse – Institutional abuse comprises of neglect, physical abuse, and sexual abuse, psychological, emotional and financial abuse. Residents are not allowed to go out, private letters opened and read, shown no respect for their privacy. Service users interests are not taken into consideration, they are given more medication than required. Complaints procedure is not made available to the resident. Self neglect – An adult that fails to take care of their health and is likely to cause serious physical, mental or emotional harm to themselves. Neglect by others – ignoring medical or physical needs. Fail to provide access to health, social care or educational services, withholding medication, not giving adequate nutrition and heating also clothing etc. Signs and symptoms associated with each type of abuse Physical abuse – these include bruising around well protected and covered areas, fractures, burn marks, fear, depression and unexplained weight loss or hair loss, flinching. Sexual abuse – Unexplained change in their behaviour, difficulty in walking, sitting. Injuries to genital area, bloodstained underwear, pregnancy and STD’s. Emotional/psychological abuse – Withdrawal, depression, change in their sleep patterns. Agitated, feeling confused. Change in their behaviour, change with their appetite, losing or gaining weight. Low self esteem and confidence. Financial abuse – Unpaid bills. Basic needs not being met, lack of personal possessions and clothes. Lack of money on a day to day basis. Unexlained money being taken from their bank account. Keeping the service user away from their family and friends, so that the support worker has total control. Institutional abuse – No flexibility at meal times or bedtimes. Dirty bedding and clothing. Lack of care plans, misuse of medication, staff have no regard for the residents privacy they enter into the residents room without knocking. Self neglect – Poor personal hygiene. Inappropriate clothing, confusion, malnourishment, incorrect medication could be over or under medicating, skin sores. Neglect by others – Poor personal hygiene including soiled clothing, inappropriate clothing, and the resident could have bed sores, and may be constantly hungry due to lack of food. Suffer from different illnesses. Factors that may contribute to an individual being more vulnerable to abuse The resident could be suffering from a mental disability such as dementia. The resident could be using illegal drugs or be an alcoholic. They could be isolated, suffering from depression. The resident may be suffering from low self esteem or self worth. All of these can make that person more vulnerable to abuse. Know how to respond to suspected or alleged abuse If a service user was showing signs of abuse, changes in their behaviour, marks or bruises on their body I would ask the service user what has happened, and tell them the changes that I have noticed. I will listen carefully; it is up to them to tell me what has happened. I will not ask them any questions, I will stay calm. I will record what the service user tells me using their own words. I will reassure the service user and explain to them that their safety is most important and it’s my duty of care to inform the manager. The report will be confidential. I will let my manger know what has happened immediately in private. I will only record and report the facts that the service user told me. Depending what is found the service user may need to be monitored, plus a care plan put into place to protect the service user that must be followed. The actions to take if an individual alleges that they are being abused. Report the service user’s allegation to the manager in private. I would record the facts on appropriate paperwork using their words. I will listen and not judge the service user. I will establish what has happened and report any suspicions to my manager. I will reassure the service user at all times, and take the allegations seriously. I will speak clearly and precise and will avoid asking leading questions. I will date and sign the paperwork, get it signed by witnesses if there are any. Photographs will be taken of the evidence if this is possible. Identify ways to ensure evidence of abuse is preserved Record the facts immediately Report immediately Do not tamper with the evidence. Leave things as they are do not touch anything. Do not clean or wash what the service user is wearing. Do not handle service users’ clothes or bedding. Keep the area safe; do not let anyone enter the area. Keep any first aid items that have been used. Understand the national and local context of safeguarding and protection from  abuse National Policies – Safeguarding Vulnerable Groups Act 2006, the Vetting and Barring Scheme run by the independent Safeguarding Authority (ISA), Criminal Records Bureau, and Human Rights act 1998. Local Systems – Safeguarding Adult Boards, Safeguarding policies and procedures for vulnerable adults. Safeguarding Adult Boards – these bring together a number of local agencies that work with vulnerable adults to share their information and monitor their work, i.e agencies like the police, housing teams and advocacy groups. The Police – their role is to safeguard vulnerable adults, investigate reports of vulnerable adult abuse, to protect and uphold the rights of all vulnerable adults. CQC – to monitor and provide guidance on what health and social care provides must do to safeguard vulnerable adults from abuse, Safeguarding policies, procedures and systems are in plac e to prevent vulnerable adults from abuse. Identify reports into serious failures to protect individuals from abuse Winterbourne Hospital had and inspection of its services after allegations of abuse. The report came after Panarama filmed patients being pinned down, slapped and doused in cold water; they were taunted and teased even though whistle blower Terry Bryan had warned of what was happening to the management and the Care Quality Control on a number of occasions. CQC inspectors found Castlebeck care failed to make sure that service users were adequately protected from risk. There was failure to protect service users or to investigate allegations of abuse. The provider also failed to notify CQC of serious accidents and times when service users went missing. Staff did not understand the needs of the service users that were in their care. Methods of restraint would be used without any alternatives. Inspectors found that staff had been working there without any background in care service. Castlebeck failed to meet standards required by law including  ­Ã¢â‚¬â€œ They did not report major incidents to the Quality Care Commission as required’ The delivery of care did not meet the service users’ individual needs. They did not have systems to assess and monitor the quality of services. They did not identify or manage risks relating to health welfare and the safety of the service users. They did nothing regarding complaints and people about the service. Investigations into the conduct of staff were not robust and did not safeguard the service users. No reasonable steps were  taken to prevent abuse before it occurred. There were ineffective recruitment procedures, not appropriate training and supervision to staff. How to identify sources of information and advice about my own role in safeguarding and protecting individuals from abuse This can be done in a number of different ways from training and advice from training centres Social Services Care Quality Commission From books The Internet My companies’ policies and procedures on safeguarding My manager and work colleagues Independant Safeguarding Authority. Understand how the likelihood of abuse may be reduced by Working with person centred values – By working with person centred values, individuality, privacy, choice, independence dignity respect and partnership, the service user is encouraged to live as independently as possible. By promoting choice and rights for a service user then they are making their own choices, and not having them made for them. They are more independent. Complaints procedures should be in place and be accessible to them; it’s then less confusing for them to have the confidence to report any abuse. Encouraging active participation To encourage a service user to participate and make their own decisions, for example to ask them if they would like to have a bath or a shower. It is good practise to involve the service user with their care plan as it’s about them, this reduces the risk of abuse and also gives them confidence to speak up if there is an issue. The service user is an active partner in their own care or support, rather than a passive recipient. Promoting choice and rights Promoting choice and rights is all of the above; it’s about the service user taking control of their life, even if it’s in a small way by deciding what they want for breakfast. It allows them to be an individual, to have rights  and wishes recognised. The importance of an accessible complaints procedure for reducing the likelihood of abuse If a complaints procedure is easily accessible abusers would be more likely challenged about their behaviour, knowing this would make them less likely to abuse. It also helps the vulnerable service users to feel protected and less likely to accept abuse. Know how to recognise and report unsafe practices Unsafe practices that may affect the well being of individuals. These could be due to Unsafe administration of medication Breaking confidentiality Inadequate food Inadequate toileting – dressing etc Inappropriate physical contact Failure to maintain professional boundaries Unreliable systems for dealing with service user’s money and personal possessions. Failure to ensure supervision Inappropriate physical contact with regards to moving and handling Inadequate service users personal care plans Not carrying out tasks to a standard that caters to the individual’s needs and personal preferences. Lack of staff training Staff to tired to do their job correctly Every time a short cut is taken on a procedure it could affect the well being and safety of others. Actions to take if unsafe practices have been identified Follow the organisations policies and procedures Protect and ensure the safety of the individual Report to the line manager Preserve any evidence Record and report – write a confidential report about what is suspected and why. Actions to take if suspected abuse or unsafe practices have been reported but nothing has been done in response If I have reported abuse or unsafe practices and nothing has been done by my line manager, I would contact the Care Quality Commission, social services and contact police if  necessary As part of the process is to contact the local care standards inspectorate. The person that it was reported to should do this if they have not then it may be considered abuse or neglect. If I suspect that this has happened i can also blow the whistle on my employer.

Management Accounting

Overall requirement * Explain how management accounting can supply information to assist the management of the organisation. * You are not required to investigate and report on the organisation’s actual management accounting system (even if you can find out). * You are to write a 1500 word report as though you were a management consultant writing to the board of directors. * WE DO NOT WANT ANY NUMBERS UNLESS YOU CREATE THEM TO DEMONSTRATE AN IDEA * This is like assessment 1a – you are to imagine and create! This is a report * It has an introduction A main body (see the next slides) * A conclusion How your marks will build up * Background to the organisation showing good reading of appropriate sources 25% * Review of the nature and role of management accounting 10% * An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. 50% * The strengths and weaknesses of your analysis  œ for example the additional information you would have liked in order to improve your analysis. 15% Background to the organisation The reason for this is to introduce your organisation (briefly) and to show what a manager in this organisation will do. Later you will show how m. a. helps. * A manager will make decisions about the organisation’s products, processes etc. – therefore your introduction will cover this. * This introduction will reveal the kind of problems that your organisation faces and must overcome. * We do not want the history of the organisation and any information that you will not use later. * Choose your organisation carefully – one that you can understand. You need to be able to imagine the kinds of decisions that a manager might make. Review of the nature and role of management accounting * A definition (with reference) * Some idea of what management accounting does and what it does not do. * Some examples of the techniques and methods of m. a. * You have been studying this since week 5 and so it should not be a problem * DO NOT TRY TO BE TOO CLEVER. IN PREVIOUS YEARS STUDENTS HAVE MENTIONED ABC, JUST IN TIME AND THROUGHPUT ACCOUNTING. Do not do this as you probably do not understand these techniques and will only show that this is so. Keep to what you know! An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. * This is the hard part that attracts the most marks * You are to link part 1 and part 2 – you organisation’s needs to the techniques and methods of management accounting * What does m. a. Do that will help this organisation? * How can it improve processes? * How can it compete better? * How can it choose between products? * How can it use m. a. for pricing? Planning, controlling, motivating, organising etc * Difficult – but you are applying what you have learned to the problems of the organisation. The strengths and weaknesses of your analysis * This was badly done in assessment 1b * WE DO NOT WANT THE S&W OF THE COMPANY * What aspects of your analysis are strong. Where do you feel that your recommendations are strong and secure? Give examples. * Where do you feel your recommendations are weak perhaps due to lack of information about the company or lack of your knowledge and experience of management accounting. Give examples. Management Accounting Use the following to answer question 1: Marger, Inc. , provided the following data for two recent months: [pic] |1. |Which of the following classifications best describes the behavior of Cost T? | |A) |Variable | |B) |Fixed | |C) |Mixed | |D) |None of the above | 2. |The following data pertains to activity and maintenance costs for two recent years: | | | | | |[pic] | | |Using the high-low method, the cost formula for maintenance would be: | |A) |$1. 50 per unit. | |B) |$1. 25 per unit. | |C) |$3,000 plus $1. 50 per unit. | |D) |$6,000 plus $0. 75 per unit. | |3. Rible Company has observed that at an activity level of 8,000 units the cost for maintenance is $15,000, and at 10,000 units the| | |cost for maintenance is $16,500. Using the high-low method, the cost formula for maintenance is: | |A) |$15,000 plus $0. 15 per unit. | |B) |$9,000 plus $0. 75 per unit. | |C) |$1. 65 per unit. | |D) |$1. 875 per unit. | |4. |Which of the following types of firms likely would have a high pr oportion of variable costs in its cost structure? | |A) |Public utility. | |B) |Airline. | |C) |Fast food outlet. |D) |Architectural firm. | |5. |Factory overhead is an example of a: | |A) |mixed cost. | |B) |fixed cost. | |C) |variable cost. | |D) |irrelevant cost. | Use the following to answer question 6: Buffo Company fabricates metal folding chairs. Data concerning the company's revenue and cost structure follow: [pic] |6. |If Buffo plans to produce and sell 3,000 units next month, the expected contribution margin would be: | |A) |$30,750. |B) |$74,250. | |C) |$26,750. | |D) |$96,500. | Use the following to answer question 7: Frank Company operates a cafeteria for its employees. The number of meals served each week over the last seven weeks, along with the total costs of operating the cafeteria are given below: [pic] Assume that the relevant range includes all of the activity levels mentioned in this problem. |7. |Using the high-low method of analysis, the variable cost per mea l served in the cafeteria would be estimated to be: | |A) |$1. 50. | |B) |$2. 0. | |C) |$2. 80. | |D) |$1. 00. | Use the following to answer question 8: Stewart Company is attempting to classify costs according to their cost behavior. Data concerning activity and costs are listed below: [pic] |8. |If Stewart Company sells 1,150 units in March and this activity is within the relevant range, the expected total cost would most| | |likely be closest to: | |A) |$2,610. 50. | |B) |$1,774. 00. |C) |$4,343. 92. | |D) |$4,384. 50. | |9. |A disadvantage of the high-low method of cost analysis is that: | |A) |it cannot be used when there are a very large number of observations. | |B) |it is too time consuming to apply. | |C) |it uses two extreme data points, which may not be representative of normal conditions. | |D) |it relies totally on the judgment of the person performing the cost analysis. | Use the following to answer question 10: Marger, Inc. provided the following data for two recent months: [pic] |10. |Which of the following classifications best describes the behavior of Cost U? | |A) |Variable | |B) |Fixed | |C) |Mixed | |D) |None of the above | |11. |Fox Company's contribution margin ratio is 20%. If the degree of operating leverage is 15 at the $225,000 sales level, net | | |operating income at the $225,000 sales level must equal: | |A) |$2,250. | |B) |$6,750. | |C) |$3,000. | |D) |$5,063. | |12. |Korn Company sells two products, as follows: | | | | | |[pic] | | |Fixed expenses total $300,000 annually. The expected sales mix in units is 60% for product Y and 40% for product Z. How much is | | |Korn's expected break-even sales in dollars? | |A) |$300,000 | |B) |$420,000 | |C) |$475,000 | |D) |$544,000 | |13. |Brown Company has sales of 2,000 units at $70 per unit. Variable expenses are 40% of the selling price. If total fixed expenses | | |are $44,000, the degree of operating leverage is: | |A) |0. 79. | |B) |1. 40. | |C) |3. 50. | |D) |2. 10. | Use the following to answer question 14: Budget data for the Bidwell Company are as follows: [pic] |14. |If fixed expenses increased $31,500, the break-even sales in units would be: | |A) |34,500 units. | |B) |80,500 units. | |C) |69,000 units. | |D) |94,500 units. Use the following to answer question 15: Evergreen Corp. has provided the following data: [pic] |15. |The number of units needed to achieve a target net operating income of $49,500 would be: | |A) |1,238 units | |B) |2,750 units. | |C) |3,200 units. | |D) |2,057 units. | Use the following to answer question 16: A manufacturer of premium wire strippers has supplied the following data: [pic] |16. The company's degree of operating leverage is closest to: | |A) |20. 09 | |B) |7. 73 | |C) |1. 86 | |D) |55. 64 | Use the following to answer question 17: Consider the following budgeted data f or Urqhart Corporation: [pic] |17. If the unit contribution margin is increased by 10%, the total fixed expense is decreased by 20%, and all other data remain as | | |in the budget, net operating income will be: | |A) |$102,500. | |B) |$105,000. | |C) |$ 90,000. | |D) |$ 93,750. | Use the following to answer question 18: The costs of publishing a grade school textbook can be assumed to be as follows: [pic] Each book sells for $10 per copy. |18. |The unit contribution margin for each copy of the book is: | |A) |$5. 5. | |B) |$4. 15. | |C) |$5. 40. | |D) |$7. 15. | |19. |If a company decreases the variable expense per unit while increasing the total fixed expenses, the total expense line relative | | |to its previous position will: | |A) |shift downward and have a steeper slope. | |B) |shift downward and have a flatter slope. | |C) |shift upward and have a flatter slope. | |D) |shift upward and have a steeper slope. | Use the following to answer question 20: A company that makes organic fertilizer has supplied the following data: [pic] |20. |The company's degree of operating leverage is closest to: | |A) |3. 50 | |B) |1. 49 | |C) |9. 54 | |D) |2. 41 | |21. Trumbull Company budgeted sales on account of $120,000 for July, $211,000 for August, and $198,000 for September. Collection | | |experience indicates that none of the budgeted sales will be collected in the month of the sale, 60% will be collected the month| | |after the sale, 36% in the second month, and 4% will be uncollectible. The cash receipts from accounts receivable that should be| | |budgeted for September would be: | |A) |$169,800. | |B) |$147,960. |C) |$197,880. | |D) |$194,760. | Use the following to answer question 22: Young Enterprises has budgeted sales in units for the next five months as follows: [pic] Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on May 31 fell short of t his goal since it contained only 400 units. The company needs to prepare a Production Budget for the next five months. |22. |The desired ending inventory for August is: | |A) |540 units. |B) |680 units. | |C) |720 units. | |D) |380 units. | Use the following to answer question 23: Balmforth Products, Inc. makes and sells a single product called a Bik. It takes three yards of Material A to make one Bik. Budgeted production of Biks for the next five months is as follows: [pic] The company wants to maintain monthly ending inventories of Material A equal to 20% of the following month's production needs. On January 31, this target had not been attained since only 2,000 yards of Material A were on hand. The cost of Material A is $0. 80 per yard. The company wants to prepare a Direct Materials Purchases Budget. |23. |The desired ending inventory of Material A for the month of March is: | |A) |9,300 yards. | |B) |7,140 yards. | |C) |3,100 yards. | |D) |8,400 yards. | Use the following to answer question 24: The Gomez Company, a merchandising firm, has budgeted its activity for December according to the following information: * Sales at $500,000, all for cash. * Merchandise Inventory on November 30 was $250,000. * The cash balance at December 1 was $20,000. Selling and administrative expenses are budgeted at $50,000 for December and are paid for in cash. * Budgeted depreciation for December is $30,000. * The planned merchandise inventory on December 31 is $260,000. * The cost of goods sold represents 75% of the selling price. * All purchases are paid for in cash. |24. |The budgeted cash receipts for December are: | |A) |$125,000. | |B) |$375,000. | |C) |$530,000. | |D) |$500,000. | Use the following to answer question 25: Young Enterprises has budgeted sales in units for the next five months as follows: [pic] Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on May 31 fell short of this goal since it contained only 400 units. The company needs to prepare a Production Budget for the next five months. |25. |The beginning inventory in units for September should be: | |A) |460 units. | |B) |6,800 units. | |C) |540 units. | |D) |680 units. | Use the following to answer question 26: May Company, a merchandising firm, has budgeted sales as follows for the third quarter of the year: [pic] Cost of goods sold is equal to 65% of sales. The company wants to maintain a monthly ending inventory equal to 130% of the Cost of Goods Sold for the following month. The inventory on June 30 is less than this ideal since it is only $65,000. The company is now preparing a Merchandise Purchases Budget. |26. |The desired beginning inventory for September is: | |A) |$117,000. |B) |$ 76,050. | |C) |$ 91,000. | |D) |$ 59,150. | Use the following to answer question 27: Smith Company makes and sells a single product called a Pod. Each Pod requires 1. 4 hours of labor at a labor rate of $9. 60 per hour. Smith Company needs to prepare a Direct Labor Budget for the second quarter of the year. |27. |The budgeted direct labor cost per Pod would be: | |A) |$13. 44. | |B) |$9. 60. | |C) |$7. 38. | |D) |$11. 00. | |28. Self-imposed budgets typically are: | |A) |not subject to review by higher levels of management since to do so would contradict the participative aspect of the | | |budgeting processing. | |B) |not subject to review by higher levels of management except in specific cases where the input of higher management is | | |required. | |C) |subject to review by higher levels of management in order to prevent the budgets from becoming too loose. | |D) |not critical to the success of a budgeting program. |29. |Shocker Company's sales budget shows quarterly sales for the next year as follows: | | | | | |[pic] | | |Company policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter's sales. | | |Budgeted production for the second quarter of the next year would be: | |A) |7,200 units. |B) |8,000 units. | |C) |8,800 units. | |D) |8,400 units. | |30. |The Carlquist Company makes and sells a product called Product K. Each unit of Product K sells for $24 dollars and has a unit | | |variable cost of $18. The company has budgete d the following data for November: | | | | | | | | |* Sales of $1,152,000, all in cash. | | | | | | | |* A cash balance on November 1 of $48,000. | | | | | | | | |* Cash disbursements (other than interest) during November of $1,160,000. | | | | | | | |* A minimum cash balance on November 30 of $60,000. | | | | | | | | |If necessary, the company will borrow cash from a bank. The borrowing will be in multiples of $1,000 and will bear interest at | | |2% per month. All borrowing will take place at the beginning of the month. The November interest will be paid in cash during | | |November. | | | | | |The amount of cash that must be borrowed on November 1 to cover all cash disbursements and to obtain the desired November 30 | | |cash balance is: | |A) |$20,000. | |B) |$21,000. | |C) |$37,000. | |D) |$38,000. | Use the following to answer question 31: The following materials standards have been established for a particular product: pic] |31. |What is the materials quantity variance for the month? | |A) |$1,740 U | |B) |$4,350 U | |C) |$4,590 U | |D) |$1,836 U | Use the following to answer question 32: The following standards for variable manufacturing overhead have been established for a company that makes only one product: pic] |32. |What is the variable overhead spending variance for the month? | |A) |$3,010 F | |B) |$3,010 U | |C) |$10,435 U | |D) |$10,435 F | Use the following to answer question 33: The following materials standards have been established for a particular product: [pic] |33. What is the materials quantity variance for the month? | |A) |$5,050 U | |B) |$5,125 U | |C) |$9,292 U | |D) |$9,430 U | Use the following to answer question 34: Arrow Industries employs a standard cost system in which direct materials inventory is carried at standard cost. Arrow has established the following standards for the prime costs of one unit of product. [pic] During May, Arrow purchased 160,000 pounds of direct material at a total cost of $304,000. The total direct labor wages for May were $37,800. Arrow manufactured 19,000 units of product during May using 142,500 pounds of direct material and 5,000 direct labor hours. |34. |The direct material price variance for May is: | |A) |$16,000 favorable. |B) |$16,000 unfavorable. | |C) |$14,250 favorable. | |D) |$14,250 unfavorable. | |35. |Perkins Company, which has a standard cost system, had 500 pounds of raw material X in its inventory at June 1, purchased in May| | |for $1. 20 per pound and carried at a standard cost of $1. 00 per pound. The following information pertains to raw material X for | | |the month of June: | | | | |[pic] | | |The unfavorable materials purchase price variance for raw material X for June was: | |A) |$ 0. | |B) |$130. | |C) |$140. | |D) |$150. | |36. |If variable manu facturing overhead is applied on the basis of direct labor-hours and the variable overhead spending variance is | | |favorable, then the: | |A) |actual variable manufacturing overhead rate exceeded the standard rate. |B) |standard variable manufacturing overhead rate exceeded the actual rate. | |C) |actual direct labor-hours exceeded the standard direct labor-hours allowed for the actual output. | |D) |standard direct labor-hours allowed for the actual output exceeded the actual hours. | Use the following to answer questions 37-38: The Odle Company makes and sells a single product called a Kitt. Odle employs a standard costing system. Each Kitt has a standard cost of 5 pounds of material at $12 per pound and 0. 9 direct labor hours at $15 per hour. There were no inventories of any kind on June 1. During June, the following events occurred: – Purchased 17,000 pounds of material at a total cost of $190,000. – Used 15,000 pounds of material to produce 2,400 Kitts. – Used 1,900 hours of direct labor time at a total cost of $38,000. |37. |To record the incurrence of direct labor cost and its use in production, the general ledger would include what kind of entry to | | |the Labor Rate Variance account? | |A) |$ 9,500 credit. | |B) |$ 9,500 debit. | |C) |$15,200 debit. | |D) |$ 2,000 debit. | |38. |Odle Company purchased material on account. The entry to record the purchase of materials will include a: | |A) |credit to Work in Process. | |B) |debit to Accounts Receivable. | |C) |credit to Accounts Payable. | |D) |credit to Raw Materials Inventory. | Use the following to answer question 39: The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: – Actual cost of direct material purchased and used: $65,560 – Material price variance: $5,960 unfavorable – Total materials variance: $22,360 unfavorable – Standard cost per pound of material: $4 Standard cost per direct labor hour: $5 – Actual direct labor hours: 6,500 hours – Labor efficiency variance: $3,500 favorable – Standard number of direct labor hours per unit of Roff: 2 hours – Total labor variance: $400 unfavorable |39. |The labor rate variance was: | |A) |$3,900 favorable. | |B) |$3,900 unfavorable. | |C) |$3,100 unfavor able. | |D) |$3,100 favorable. | |40. |Home Company manufactures tables with vinyl tops. The standard material cost for the vinyl used per Type-R table is $7. 80 based | | |on six square feet of vinyl at a cost of $1. 30 per square foot. A production run of 1,000 tables in January resulted in usage of| | |6,400 square feet of vinyl at a cost of $1. 20 per square foot, a total cost of $7,680. The quantity variance resulting from the | | |above production run was: | |A) |$120 favorable. | |B) |$480 unfavorable. | |C) |$520 unfavorable. | |D) |$640 favorable. | Use the following to answer question 41: The Chase Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHs). The company recorded the following activity and cost data relating to manufacturing overhead for October: [pic] |41. |The fixed overhead budget variance for September was: | |A) |$2,700 favorable. | |B) |$2,700 unfavorable. | |C) |$5,400 favorable. | |D) |$5,400 unfavorable. | Use the following to answer question 42: A furniture manufacturer has a standard costing system based on machine-hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: [pic] |42. What was the fixed overhead budget variance for the period to the nearest dollar? | |A) |$2,440 F | |B) |$1,200 U | |C) |$1,999 U | |D) |$704 F | Use the following to answer question 43: A manufacturing company has a standard costing system based on direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: [pic] |43. |How much overhead was applied to products during the period to the nearest dollar? | |A) |$79,118 | |B) |$76,035 | |C) |$77,440 | |D) |$80,145 | Use the following to answer question 44: The Chase Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHs). The company recorded the following activity and cost data relating to manufacturing overhead for October: [pic] |44. |The amount of fixed overhead cost contained in the company's overhead budget for September was: | |A) |$45,900. | |B) |$54,768. | |C) |$49,920. | |D) |$47,703. | |45. |Baxter Corporation's master budget calls for the production of 5,000 units of its product monthly. The master budget includes | | |indirect labor of $144,000 annually; Baxter considers indirect labor to be a variable cost. During the month of April, 4,500 | | |units of product were produced, and indirect labor costs of $10,100 were incurred. A performance report utilizing flexible | | |budgeting would report a spending variance for indirect labor of: | |A) |$1,900 unfavorable. | |B) |$700 favorable. | |C) |$1,900 favorable. | |D) |$700 unfavorable. | Use the following to answer question 46: Wicks Company has established a flexible budget for manufacturing overhead based on direct labor-hours. Budgeted costs at 100,000 direct labor-hours are as follows: [pic] |46. |If Wicks Company plans to operate at 90,000 direct labor-hours during the next period, the flexible budget would show indirect | | |labor costs of: | |A) |$144,000. | |B) |$63,000. | |C) |$90,000. | |D) |$81,000. | Use the following to answer questions 47-48: The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: [pic] The following data concerning production pertain to last year's operations: – The company used a denominator activity of 15,000 direct labor-hours to compute the predetermined overhead rate. – The company made 6,850 units of product and worked 14,200 actual hours during the year. – Actual variable overhead was $15,904 and actual fixed overhead was $30,850 for the year. – The standard direct labor time is two hours per unit of product. |47. The fixed overhead budget variance was: | |A) |$3,450 unfavorable. | |B) |$3,450 favorable. | |C) |$850 unfavorable. | |D) |$1,200 favorable. | |48. |The fixed element of the predetermined overhead rate was (per DLH): | |A) |$4. 15. | |B) |$3. 00. | |C) |$2. 00. | |D) |$1. 15. | Use the following to answer question 49: Barrick Company has established a flexible budget fo r manufacturing overhead based on direct labor-hours. Total budgeted costs at 200,000 direct labor-hours are as follows: [pic] |49. |At an activity level of 170,000 direct labor-hours, the flexible budget for factory overhead would show the budgeted amount for | | |utilities as: | |A) |$ 85,000. | |B) |$140,000. | |C) |$160,000. | |D) |$100,000. | Use the following to answer question 50: The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: [pic] The following data concerning production pertain to last year's operations: – The company used a denominator activity of 15,000 direct labor-hours to compute the predetermined overhead rate. – The company made 6,850 units of product and worked 14,200 actual hours during the year. – Actual variable overhead was $15,904 and actual fixed overhead was $30,850 for the year. – The standard direct labor time is two hours per unit of product. |50. |The fixed overhead cost applied to work in process was: | |A) |$27,400. | |B) |$30,000. | |C) |$30,850. | |D) |$13,700. | Management Accounting Overall requirement * Explain how management accounting can supply information to assist the management of the organisation. * You are not required to investigate and report on the organisation’s actual management accounting system (even if you can find out). * You are to write a 1500 word report as though you were a management consultant writing to the board of directors. * WE DO NOT WANT ANY NUMBERS UNLESS YOU CREATE THEM TO DEMONSTRATE AN IDEA * This is like assessment 1a – you are to imagine and create! This is a report * It has an introduction A main body (see the next slides) * A conclusion How your marks will build up * Background to the organisation showing good reading of appropriate sources 25% * Review of the nature and role of management accounting 10% * An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. 50% * The strengths and weaknesses of your analysis  œ for example the additional information you would have liked in order to improve your analysis. 15% Background to the organisation The reason for this is to introduce your organisation (briefly) and to show what a manager in this organisation will do. Later you will show how m. a. helps. * A manager will make decisions about the organisation’s products, processes etc. – therefore your introduction will cover this. * This introduction will reveal the kind of problems that your organisation faces and must overcome. * We do not want the history of the organisation and any information that you will not use later. * Choose your organisation carefully – one that you can understand. You need to be able to imagine the kinds of decisions that a manager might make. Review of the nature and role of management accounting * A definition (with reference) * Some idea of what management accounting does and what it does not do. * Some examples of the techniques and methods of m. a. * You have been studying this since week 5 and so it should not be a problem * DO NOT TRY TO BE TOO CLEVER. IN PREVIOUS YEARS STUDENTS HAVE MENTIONED ABC, JUST IN TIME AND THROUGHPUT ACCOUNTING. Do not do this as you probably do not understand these techniques and will only show that this is so. Keep to what you know! An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. * This is the hard part that attracts the most marks * You are to link part 1 and part 2 – you organisation’s needs to the techniques and methods of management accounting * What does m. a. Do that will help this organisation? * How can it improve processes? * How can it compete better? * How can it choose between products? * How can it use m. a. for pricing? Planning, controlling, motivating, organising etc * Difficult – but you are applying what you have learned to the problems of the organisation. The strengths and weaknesses of your analysis * This was badly done in assessment 1b * WE DO NOT WANT THE S&W OF THE COMPANY * What aspects of your analysis are strong. Where do you feel that your recommendations are strong and secure? Give examples. * Where do you feel your recommendations are weak perhaps due to lack of information about the company or lack of your knowledge and experience of management accounting. Give examples. Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007). Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007). Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007).

An Introduction to the Breach of Contract

An Introduction to the Breach of Contract Disclaimer: This work has been submitted by a student. This is not an example of the work produced by our Law Essay Writing Service . You can view samples of our professional work here . An Introduction to the Breach of Contract A breach of contract is also in a contract. Breach of Contract is the existence of agreement where there is a failure to keep the promises or agreement or failure to live up to his or her responsibilities of a contract. The whole contract or part of the contract may be breached. There are three important remedies available in a contract which is damages, specific performance and injunction. 2.1.1 Damages The remedy that is available in a contract which is damages is due to the losses or costs which incurred because of another party wrongful act. Damages are the payment in one form or a remedy which is provided by the common law to provide financial compensation or loss or debt where there has been a breach of contract. The main purpose there is damages in a breach of contract is because there is a need to protect the promisee s expectation interest and in the promisor s performance. There are also contractual damages in a breach of contract. It is a loss suffered when there is a breach of contract. Contractual damages are not mean to be a punishment for the party who has fails to perform the agreements which are in the contract. The defendant s ability to pay in ensuring the measure of damages does not consider by the court. When there are cases which make the party unable to perform the agreements made in a contract, the plaintiff who is the person who brings suit in the court which is opposed to the defendant would have expectation interest which is measured by difference – money damages. The difference between the contract price and the cost of construction by another builder would be the general measure of damages 2.1.2 Specific Performance Specific performance is a court order which requires the defendant to perform his act which is promised in the contract. It is a remedy commonly used in the form of a judicial process or order requiring the person or the persons to whom it is directed to do a particular a ct or to refrain from doing a particular act concerning information or real property. Specific performance is usually used to complete a previously established transaction and it is also the most effective remedy in protecting the expectation interest of the innocent party in the contract. The court will practice its act according to its own judgement not to decree specific performance where damages provide an adequate remedy. If the terms of the contract are uncertain, specific performance will be refused. The court also has the discretion to refuse specific performance where the granting of specific performance would cause undue hardship to the defendant. The court of equity developed the remedy of specific performance since damages often cannot adequately compensate someone for the inability to own a specific piece of real property, land being regarded as unique. The remedy which is specific performance is often guaranteed through the remedy of a right of possession which gives t he plaintiff the right to take possession of the property in dispute. The orders of specific performance are granted when damages are not a suitable remedy. The availability of specific performance remedy will depend on whether it is appropriate in the circumstances of the case. For example, when company A wants to build another restaurant in another location has made an agreement with the franchisor but was later been told that he will not grant the franchise because the franchisor would want to build and operate the restaurant at another location. Company A could take action towards the franchisor for breach of contract. This would eventually force the franchisor to keep up with the agreement to the terms of a contract

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HIPAA and Security Breaches - Annotated Bibliography Example This failure was established by an investigation carried out by OCR that made an observation that this failures were in existence for a long time. The OCR’s actions have widely shown that the agency is continuing to heighten its enforcement efforts which can impose significant financial penalties for those entities not following to the laid down producers by the HIPAA This article clearly out line the HIPAA security rules making it informative, additionally, the information is supported by clear evidence. This information can be used for further studies and research since its present real life ongoing issue especially in medicine field After the HITECH act was affected which provided for the amendment of HIPAA privacy and security rules, the penalty charge for breach of patient information which is under the violation of patients’ right under HIPAA the penalty was revised with a maximum of $250,000. The author notes that covered entities should ensure they are in compliance with the HIPAA privacy and security rules. To show how this venture is the OCR is imposing penalties in the millions all to protect patient information Medical employees are also involved in the breach of security this information is stolen and sold to identity theft conspirators. This article is used to show explain how OCR view the patient information with much serious than depicted by many. This penalties which can be called harsh, are mainly used as a wake up call to medical institutions and everybody. Certain law and standards are put in place in health care business. The healthy portability and accountability HIPAA was established to improve the effectiveness and efficiency of health care system, among the HIPAA law includes a privacy rule and security rule. These rules are used to protect individuals’ medical records and other personal health information. The rule also gives the patients’ right over their health information, which includes

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Japanese American History - Essay Example Having taken the usual sciences as its standard in terms of create valid, generalizable and prognostic hypothesis, modern sociology is frequently critiqued for its incapability to produce such hypothesis in relation to the social globe. No doubt, this research is fraught at the start. Social science cannot create this type of hypothetical knowledge and neither be supposed to it effort to as the individual world is far too multifaceted and our sympathetic of it is always context reliant. What is necessary, he goes on to argue, is not a turn towards post positivist or postmodernist reductionism, but a latest way of conceptualizing social science so that it can get back its position as a sensible, thinker action. Furthermore, this topic of Japanese Americans and World War II is obviously the most written regarding episode in Asian American narration and perhaps is the mainly recognized past event of meaning to Asian Americans between modern Americans. That reminiscence is perpetuated, in both books and the public dialogue, in immense part by those who, like Myers, emphasize the past to safe the future. Japanese American To these split ends, a spatial explanation of the Japanese American imprisonment story must generate newest signs, factually, new road signs directly the entire Americans to those unremembered facial appearance of the Southwestern scenery. Those narratives necessitate generating novel chart modalities to meet head-on those available landmarks from side to side which social agendas are required, identities are openness, and precise desires are elicited. At an essential level, these narratives have to forward the tourist's sight. As things place now, tourists often decrease the countryside of the Southwest to something inspiring, religious, or beneficial, all founded on images of sun, desert, blue skies, dramatic gorge lands and mesas, cacti and coyotes, adobe structural design, living Indians, and extra symbols of a unlike civilization. But in addition such bearers of attitude and civilization, the landscape of Southwest are supposed to also be evocative tourists and others of that ap palling Thing, the custody. Internment Activities From the amount of novel literature faithful to the internment, we might believe this facing up to the appalling Thing is charming place. Certainly, there is a rapidly rising body of writing concerning this Japanese American knowledge. For instance, the main collection of Japanese American internment narratives, It exemplify on a diversity of voices of internment; on internees diaries, letters, stories, poems, and biographies; and on information accounts as well as authorized government declarations. In adding up, there have been recurrent sequential studies of and orientation guides to the Japanese American wartime information. These include the Encyclopedia of Japanese American History, Japanese American Internment all through World conflict II. Additional, in the preceding decade, we have seen more than a few more individual accounts of the internment camps, and the list is still increasing. Historical Background At the beginning of 1941, Japanese expansion in the pacific was countered by the USA. Japans profession of northern Indo-China provoked the USA to oblige restriction on Japan; which was hold up by the British and Dutch. The USA ended its trade agreement by means of Japan and decided additional loans to China. A whole halt to all petroleum products by the USA, the British and the Dutch aggravated a main disaster and a argument. Thus, the option appeared to the Japan either obedience to the USA or the use of military force to safe latest sources of oil and raw material. Moreover, Japan chosen second option and ultimately concerned her in to the war. Japan and the allies carried out number of

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Anne Boykin and Savina O. Schoenhofer's Nursing as Caring Theory - Assignment Example The authors specifically state that nursing is not only a profession but also a discipline. Boykin and Schoenhofer (2010) claim that the Nursing as Caring Theory is a better framework to improve an individual’s understanding of caring as it particularly emphasizes the need of nursing knowledge to increase the care quality and patient safety (p.371). Since this knowledge comes from situations, the Anne Boykin and Savina O. Schoenhofer consider nursing situation as a key concept of the theory. In actual practice, this theory makes significant contributions to nursing practice, nursing administration, nursing education, and nursing research and development. The Nursing as Caring theory enhances nurses’ knowledge about caring their clients in creative and individualized ways in a situation-specific environment. In addition, as Purnell (2013) purports, this framework assists nursing administrators to develop and implement policies within the organization in order to improve operational efficiency and thereby to achieve higher degree of patient safety (p.371). Evid ently, a clear understanding of personhood contributes notably to nursing knowledge and education. This theoretical framework can be better used by researchers to explore the patterns of caring personality and improve the quality of the care delivered. Since Nursing as Caring is a grand theory, it can be applied to real life situations in collaboration with other nursing theories like Watsons theory of nursing or Orems theory of nursing. Today the growing number of clinical errors becomes a great threat to the medical field, and in most cases the issue is caused by the negligence of caring staff. Here the theory of Nursing as Caring can be applied to improve the situation because this theory greatly emphasizes the virtue of humanness in a caring environment. When humanness is valued greatly and considerable importance is given to care

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5000 word annotated knowlege database (Knowlege Work in Healthcare Practice) - Essay Example The implications of the findings indicate that public hospitals should provide more opportunities for nursing development. It is assumed that more opportunities for career development will lead to greater knowledge. For care of the elderly, this means that nurses who receive additional education and development specifically geared for elderly care are more likely to possess a wider knowledge base in elderly care. It also suggests that nurses should carefully plan their careers and look specifically for greater opportunities for career development, particularly if there is a desire to work in a specific area of nursing, such as geriatric or elderly care. The authors of the article explain by graphic representation, the relationship between the geriatric nursing institution environment, the patient outcome and knowledge of nurses within the unit. External influences on the institution’s environment include size, number of beds, ownership, location and payer mix. Internal influences on the environment include institutional values of the elderly and staff, resource availability and the level of staff collaboration. Education and experience of nursing staff affect resource availability. While nursing staff education and experience affect the institution’s resource availability, the internal influences of the institution in turn, affect the level of knowledge and competence of nursing staff. Internal influences also affect patient outcomes. There is no mention of how knowledge of nursing staff directly affects quality of geriatric patient care. The purpose of the research is to investigate the level of job satisfaction and its relationship to length on the job, for nurse aides working in nursing care centers. Results show that those with greater job satisfaction are less likely to think about leaving or searching for another job. Satisfaction of nurse aides is

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Nursing Research - Assignment Example On the other hand, research process involves identification of the research tropic, doing a literature research, determine the methods of study collecting data and analyzing it then drawing conclusions of the data that are useful. In this, both method help to solve a specific problem even though, research has a broader field of application (Mary, 2010). Another similarity between the two processes is the promotion of extensive documentation and consent seeking. Both methods need consent and documentation of the finding and the whole process. These methods differ in that; whereas nursing process only identifies the problem it solves within the specifics of a patient or a community the research process is wide in perspective. It can be amalgamated in almost all the fields of study with numerous applications (James, 2013). Besides, whereas nursing process is a problem solving process with an aim of bettering the life of a patient, the research process has a wide application. Apart from solving a problem, it can be used to suggest for future further studies providing better ways to improve the earlier

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The leadership style of Catherine the Great - Research Paper Example The empress Catherine II is one of the brightest phenomena of the Russian history. The first half of her life, up to the accession to the throne, is represented as a series of fortunes, which did not depend on personal qualities of the modest German princess. But she managed to play the results of each of her successes in the best way, showing the rare ability to overcome any constraining circumstances as well as a moral ban, if was necessary for the achievement of a specific goal. The second half of the biography of Catherine The Great, a Russian Empress, is a series of the episodes, which arose spontaneously, not due to someones conscious will, and quite often had the most improbable endings. A motley round dance of events, in which the wisest plans and projects stuck and broke up, and instinctively made situational decisions often led to historically important consequences. This chaotic kaleidoscope developed a majestic picture of an eminence of the Russian Empire. Having headed t he triumph of her second homeland, the Empress Catherine II occupied a deserved place among historical heroes (Cronin, 1978). Catherine was not tall, but always held her chin highly lifted, and her back ideally straight. One her glance was enough to show his place to an impudent. â€Å"The double doors opened and the Empress appeared. I have said that she was quite small, and yet on the days when she made her public appearances, with her head held high, her eagle-like stare and a countenance accustomed to command, all this gave her such an air of majesty that to me she might have been Queen of the World; she wore the sashes of three orders, and her costume was both simple and regal; it consisted of a muslin tunic embroidered with gold fastened by a diamond belt, and the full sleeves were folded back in the Asiatic style. Over this tunic she wore a red velvet dolman with very short sleeves. The bonnet which held her white hair was not decorated with ribbons, but with the

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The Post-modernist Era in Dance- review of 5 pieces Essay Having read and experienced various modern techniques during this semester, I believe that I acquired a grand knowledge of modern concepts. The past few weeks were even more important to my improvement because I had a chance to execute long modern dance combinations with different dynamics and emotions. It led me to feel the music and put effort into it. Especially the classes I had last week, I felt the power of dancing with the heart. It was the same great feeling as performing on stage, and I think that it is the way it should be every class in order to improve both technically and artistically. Throughout classes like that I believe that the four years in college will be worth it, and I will have much more confidence and ability to face the audition process. Through the readings, I have been learning the dance development and changes throughout the years. In the post-modernism, the modern dancers and choreographers continued to experiment new feelings and movements. For example, Robert Wilson’s Einstein on the beach, which had the costumes based on photography of Albert Einstein and music by Phillip Glass, has no story behind the scene. It was first performed in 1976 in the Avignon Festival. Through the video I watched, I thought it was really interesting because it mixed modern dance, theater and music all at once. The piece is exciting and sometimes slow but still lively. In contrast, Pilobolus’ Untitled, which was first performed in 1975, had a story behind, and the music is softer than Wilson’s work. I think the choreography is not as exciting as Einstein, but the idea of focusing on the long skirts and the dancers often pushing it up to show their bare legs is deep and interesting. Having watched the video of Light Part 7 choreographed by Kei Takei and first performed in 1973, I believe that Takei wanted to bring the idea of primitive and earth throughout her choreography. Although the piece is extremely slow and has simplistic movements, it is powerful and deep in meaning. On the other hand, the most exciting piece I watched of post-modernism is Mark Morris’s LAllegro, il Penseroso ed il Moderato, in which the dancers perform energetic, fast and lively movements. The costumes are simple dresses, and each dancer wears a different color. Although the costumes and setting are not sophisticated, the choreography and music catch the audience’s attention easily. The video that I liked the most was a little part of Pina Bausch’s Cafe MÃ ¼ller, in which there is a tension between the woman and the man. I cached my attention because the intention and expression that the dancers put on the dance are strong and powerful. I felt a bit of anger and sadness in the piece because the dancers transmitted those feelings. It is the main reason that makes someone be a dancer. Transmitting the feelings and expressing themselves through movements is the power that dancers have. It strongly relates to my modern class because I try every day to improve my artistic and energetic movements.

John Proctor change during the course of the play Essay Example for Free

John Proctor change during the course of the play Essay How does John Proctor change during the course of the play? How might this change be communicated on stage? In Act one we first see John Proctor. He appears to be a very sharp and nasty man. We can see this in the way he talks to his servant, Mary Warren: Be you foolish Mary Warren? Be you deaf? I am looking for you more than I am looking for my cows!! If I were producing this play on the stage I would have Mary warren cowering away from John Proctor. This would give the audience an impression that he is quite a nasty man. But this all changes when he meets Abigail as she realises that he is still a powerful man even though he committed adultery with her: Gah, Id almost forgot how powerful you were John Proctor! In the same conversation he shows he has feelings for Abigail and that he is a deceitful person: Oh, how you sweated like a stallion whenever I come near. This language creates a sense of a passionate relationship. If I were producing this on stage I would have Abigail trying to hold John while he is looking away and checking no one is around. Even though he has committed lechery he is still protective over is wife as he tells Abigail that she will not speak anything of Elizabeth to him. He also shows that he is in denial and a liar as he denies anything ever happening between him and Abigail: Aye but we did not The language from the conversation with Abigail creates a sense of confusion with Johns personality as he does one thing and says another. Although he is a well-respected member of the community, as the audience we dont really know whether to trust him or not. He has a high expectation of Hale before he meets him and when he first meets him he is shocked by him: Why, Mr. Hale! Good evening to you, sir. Come in Come in. If I were producing this play then I would have John looking quite flabbergasted. This would show that Mr. Hale impresses him and that he respects him. He is also respectful to him: Ive heard you be a sensible man, Mr. Hale This concludes how John is respectful to his fellow villagers. He is well respected in the community and this may be why. In Act 2 we see the relationship between him and his wife, Elizabeth. The relationship in their marriage seems to be quite distant as john arrives late home. This could suggest that he stayed away longer because he wanted to avoid Elizabeth due to the fact that he has a guilty conscience: What keeps you so late its almost dark In a production of this play I would have the room very dark with just a few candles on the table. There would be food on the table but it would not look appetising, as it would have gone cold. There would be family pictures on a dresser at the side. This indicates that john is a family man, or so Elizabeth thinks. Even though there are pictures of their family presented in the kitchen, this is due to their appearance in Salem. They are well respected so if they tell people that John has been unfaithful then the village will look down on them. As readers it seems that Elizabeth knows about Johns affair as they had an argument about forgiving and forgetting but John is nasty to Elizabeth and shouts at her: Oh, Elizabeth, your justice would freeze beer! Although he is irate with her he still wants to please her as he was unfaithful to her. He does this by complimenting her cooking even though he changed it so it would taste better. Johns temper also increases when he has arguments with Elizabeth. He constantly takes his anger out on Mary Warren even though she hasnt actually done anything wrong: Ill whip you if you dare leave this house again! This language creates a sense of him being a bully. Mary Warren always seems to be the victim. Proctor shows he is bossy also when he orders Mary Warren to go to bed. This is what adults say to young children not to 18 year olds. This gives us a sense that he is treating her like a child and is disrespectful to her. Mary Warren is also more than Johns servant in the house as he tries to get her, along with himself, to overthrow the court to free Elizabeth. This also enables him to get revenge on Abigail for accusing his wife. If I were producing this play then I would have Mary trying to run away shouting that she wont do it. This would indicate that she is scared of John and doesnt feel safe near him. His anger also is shown in this Act as he rips the deputy governors warrant up. This is very disrespectful and rude to Mr. Hale, Mr. Danforth and Cheever as they are the people giving out warrants, leaving Mr. Danforth to sign them. John has destroyed legal documents that have been given out by these 3 men. John also shows that he is religious and is part of the belief of Christianity as he shouts at Mr. Hale: Pontius Pilate! God will not let you wash your hands of this! If I were producing this play on stage I would have John with lots of anger shown on his face looking like he was going to hit Mr. Hale. Mr. Hale would turn around and start to run towards Cheever. This would indicate that John is a scary man and that getting away from him is probably the best thing to do. His emotions suddenly change when Elizabeth appears. He turns into a caring man when they are taking her away: I will bring you home, I will bring you home soon This language shows that John can be caring, as he has forgotten about Mr. Hale and Cheever and is now concentrating on his wife. Proctor has faith that his wife never lies. She confessed that she doesnt believe in witches even though her religion says she should believe in them. At the end of act 2 John feels quite scared as he is trying to make Mary overthrow the court and she doesnt want to do it: My wife will never die for me! I will bring your guts into your mouth but that goodness will not die for me! John character has gone from being angry to being scared in Act 2. In Act 3 Johns attitude changes, as he becomes quite a false man. This is shown when he is in the court introducing his case to Danforth: She has signed a deposition The language indicates that he is playing a court game as he has written a legal statement. When he is presenting himself he is very polite to Mr. Danforth, this is probably in his attempt to overthrow the court. He responds to questions very politely and doesnt appear violent: John Proctor, sir, Elizabeth Proctor is my wife Even though John stays calm, Danforth constantly tries to interrogate him. This slowly increases his temper; he keeps to his words without erupting with anger, as he knows this will do him more harm than good. When John speaks Danforth is constantly interrupting him, this is frustrating for him, as he cannot finish what he is saying: I come not to hurt the court, I only- The technique that Danforth uses to interrogate John suggests by Johns reaction that it is annoying and could start an argument. If I were producing this play then I would have John dressed smartly so he looks professional and Danforth sat higher up than John so he looks more important. John would try to avoid looking Danforth in the eyes. This would indicate to the audience that John is a little fearful of Danforth, as he knows that he could sentence himself and his wife to death at any time. When Elizabeth Proctor was accused of witchcraft due to the poppet that was found and Abigails accusation this made John angry. In court John is sarcastic about this and tries to change the subject and make it funny: There might also be a dragon with five legs in my house but no one has ever seen it! This language also shows that John is biding time with the court. If I where producing this play then I would have John laughing, looking around the court but no one else would be laughing. This could indicate that he is scared and is trying to laugh it of or this could be so he can think of more negatives about Abigail and prove that she is lying. John is also indiscreet as he tells Danforth about how Abigail laughed during Prayer: she were twice this year put out of this meetin house for laughter during prayer! John also shows that he is nasty as he calls Abigail a whore. Consequently this proves that John Proctor wants to seek revenge on Abigail. Even though this makes Abigail sound like the victim she is not as she is the one who is making false allegations against honest, well respected members of the community. When John is presenting his own case to save his life he is like a hero and he is very brave. He tells Danforth what he actually thinks of him: I see the boot of Lucifer, I see his dirty face, and it is my face and yours Danforth!