Historical Discoveries Of Dna And Genetic Material

When most people think of DNA, scientists, laboratories, and twisted ladders come to mind. In reality, DNA makes up genetic material, which makes up proteins that form much of the body and perform vital tasks. The study of DNA and genetic material is something more people should be aware of. As a society, knowing how powerful genetic research and technology are holds the possibility to help, or possibly hurt, people now and in the future. The study of deoxyribonucleic acid, better known as DNA, sounds modern, but in reality has been around for over 150 years. In 1856, Gregor Mendel performed his famous pea plant experiment. This experiment helped determine dominant and recessive traits. Mendel’s work faded for more than 30 years. Based on his research, Reginald Punnett developed Punnett Squares. Punnett Squares predict which traits offspring will inherit based on their parents. In 1885, scientists found chromosomes in cells. Even though there were many contributing factors, one of the most important discoveries about DNA was made by Francis Crick and James Watson. Francis Crick was born in 1916, in Northampton, England. Early in his life, he studied physics but later turned to biology. He attended University in London and earned his Ph.D in molecular biology in 1954. James Watson was born April 26, 1928, in Chicago, Illinois. He enrolled in the University of Chicago when he was just 15 years old. He earned his Ph.D. when he was 22 by completing studies on bacteriophages.Show MoreRelatedHistorical Discoveries Of Dna And Genetic Material1364 Words   |  6 Pagespeople think of DNA, scientists, laboratories, and twisted ladders come to mind. In reality, DNA makes up genetic material, which makes up proteins that form much of the body and perform vital tasks. The study of DNA and genetic material is something more people should be aware of. As a society, knowing how powerful genetic research and technolog y are holds the possibility to help, or possibly hurt, people now and in the future. The study of deoxyribonucleic acid, better known as DNA, sounds modernRead MoreThe Discovery Of Dna Testing1179 Words   |  5 Pagesspecialized tools and processes while utilizing new discoveries to aid understanding of the past. One significant advancement is the discovery of Deoxyribonucleic Acid (DNA). The discovery of DNA has greatly enhanced our ability to analyze ancient remains and interpret the findings within the field of archeology. To fully demonstrate the impact that DNA has brought to the field of archeology it is important to understand the historical discovery of DNA and initial integration into the field of archeologyRead MoreThe Process Of Evolution And Evolution1679 Words   |  7 Pagesprocess by which different kinds of living organisms are thought to have developed and diversified from earlier forms during the history of the earth,† Google. Google. Google, n.d. Web. 11 Apr. 2015. Evolution is the reason there is change in the genetic makeup of a populat ion, the reason organisms are linked by common ancestors, and evolution is still happening today because of the constant change in environment. This paper focuses on these subjects within evolution and will explore all areas ofRead MoreTransforming Species Into Molecular Biology3591 Words   |  15 Pagesnatural history and suggested he join Captain Robert Fitzroy on a three year journey to the western hemisphere. Little did Darwin know that his curiosity and ability to apply knowledge during this time in his life, would lead him to become a notable historical scientific icon still admirable today. It was due to this opportunity that his work transformed the 19th century scientific path by creating a new mindset of the development of earth (Appleman, 1970). Two other scientists who will not be forgottenRead MoreAntony Flew on Christian Life1823 Words   |  7 Pagesaddressed arguments for the existence of God and tried to disprove them and reveal their invalidity. In this work he argued that before God’s existence can be debated, a definition of who or what God is has to be established. Today he calls this book ‘a historical relic’ (p.52) and uses the arguments for God in his debating for the Christian faith. The last book that I want to mention was published in 1971 and was called ‘The Presumption of Atheism.’ This was his final work in dealing with atheism, in whichRead MoreEthical and Legal Issues with DNA Profiling2693 Words   |  11 Pagesacidity (DNA) fingerprint scanning service is really a fundamental technique which is used all through the global communities every day. The procedure associated with DNA fingerprint scanning service was initially produced by the geneticist, Alec Jefferys, in the University of Leicester situated in England, in the year 1984 (as cited in Lampton, 1991). Both primary kinds of DNA utilized in the actual profiling procedure consist of mitochondrial as well as nuclear DNA (Adams, 2005). DNA fingerprintRead MoreUnderstanding Of The Identity And Health Of African Americans Essay1787 Words   |  8 PagesAssess the materials presented by the National Genome Research Institute in the understanding of the identity and health of African America ns. Note: you may focus on any or a combination of the following major headings: the Ancestral history from genomic information and historical records, Ethnic identity and cultural diversity from historical and genomic information, and the arts and culture from ancestral information. The symposium, The African Diaspora: Integrating Culture Genomics and HistoryRead MoreDna Forensics And The Human Genome2746 Words   |  11 Pages DNA Forensics Before the 1980s, courts relied on testimony and eyewitness accounts as a main source of evidence. Notoriously unreliable, these techniques have since faded away to the stunning reliability of DNA forensics. In 1984, British geneticist Alec Jeffreys of the University of Leicester discovered an interesting new marker in the human genome. Most DNA information is the same in every human, but the junk code between genes is unique to every person. Junk DNA used for investigative purposesRead MoreDna Forensics And The Human Genome2744 Words   |  11 Pagesmain source of evidence. Notoriously unreliable, these techniques have since faded away to the stunning reliability of DNA forensics. In 1984, British geneticist Alec Jeffreys of the University of Leicester discovered an interesting new marker in the human genome. Most DNA information is the same in every human, but the junk code between genes is unique to every person. Junk DNA used for investigative purposes can be found in blood, sa liva, perspiration, sexual fluid, skin tissue, bone marrow, dentalRead MoreMajor Themes in the Theory of Evolution Essay2101 Words   |  9 Pagesthrough these inherited traits is the raw material on which natural selection acts. Mendels paper was all but forgotten until 1890, when it was rediscovered and contributed to a growing wave of interest and research in genetics. But it was not immediately clear how to reconcile new findings about the mechanisms of inheritance with evolution through natural selection. Then, in the 1930s, a group of biologists demonstrated how the results of genetics research could both buttress and extend evolutionary

Research Analysis on No Child Left Behind Free Essays

Rhetorical Analysis of â€Å"Evaluating ‘No Child Left Behind’† When reading the 2007 article by education expert Linda Darling- Hammond called â€Å"Evaluating ‘No Child Left Behind’†, Darling- Hammond goes into depth and criticizes just how much the No Child Left Behind Act (NCLB) accomplished in five years. The author begins by using a neutral and agreeable tone with how the law was supposed to be â€Å"a victory for American children†. She also genuinely acknowledges that the notoriously known NCLB Act initially brought high hopes for us Americans to have a sophisticated and reformed education system for our children. We will write a custom essay sample on Research Analysis on No Child Left Behind or any similar topic only for you Order Now But almost just as fast as she agrees that the law was intended for good, she gets right to her point that she opposes the law by using much of logos and connects pathos and ethos along the lines. Darling-Hammond uses logos very strongly and acknowledges that the NCLB Act was created to help American children succeed educationally. She doesn’t fully bash the law without implementing clear ideas and alternatives as to what the government should consider to do next in order to effectively make our education system stronger after her criticisms’. She asks the rhetorical question, â€Å"What happened? Not only does this tell us that she was baffled with the outcome of what came to be of this law, but that clearly, it took a complete180 degree turn from what she and others thought it would. She says, â€Å" †¦high-profile Republicans are expressing their disenchantment with the NCLB, while many newly elected democrats are seeking a major overhaul as well. † She purposely wrote this to show that many people- regardless of political party- are not in favor of this law. What Darling- Hammond claims is that the NCLB Act backfired and left more negative effects schools than positive ones. She expresses that â€Å"†¦ the law has been protested by more than twenty states and dozens of school districts that have voted to resist specific provisions. † Clearly stating that despite all these protests, it is still continuing without true positive outcomes or benefits. She is very firm throughout the article and believes that the government must make and appeals to the reader in trying to bring reasonable and realistic options because the â€Å"100 percent proficiency by 2014† is in no way realistic in her opinion and that â€Å"85 to 99 percent† of schools are considered to be failing†. Paying off â€Å"Educational debt† is ultimately the answer in which Darling-Hammond believes will begin to assure that schools are be more â€Å"productive† because there would be more curriculums to be offered and better programs for students. She also believes in â€Å"equal funds† going into all schools-most especially for the schools t hat need it the most, taking this idea from â€Å"achieving countries† that have successfully done this. Throughout the article, Darling- Hammond also expresses pathos, but she does so while still being logical and reasonable. She openly admits the â€Å"NCLB contains some major breakthroughs† and that â€Å"flagging differences in student performance by race and class, it shines a spotlight on longstanding inequalities and could trigger attention to the needs of students neglected in many schools. † By saying this and shortly expressing her short-lived praise for the act, she is absolutely appealing to the reader’s emotion and even giving some of her personal feelings on the law. One of the harsh truths that Darling- Hammond expresses very openly is that the ultimately to her, the real problem in education is racial inequality. She lists and focuses on what â€Å"minority† students do not have that their â€Å"suburban† counterparts do. She writes that in more than twenty- five states, â€Å"low- income students of color â€Å" go to a school with â€Å"crumbling facilities, overcrowded classrooms, out-of-date textbooks, no science labs, no art or music courses and a revolving door of untrained teachers† all while other â€Å"white† students have all those resources to a point where it is almost unnecessary due to their â€Å"fewer needs†. She reminds us about the unequal and unfair distribution of resources for students of color in America and that unfortunately, problems with race and poverty are still an issue. Darling- Hammond additionally gives off a great understanding of the NCLB Act, as she is a person in the educational field, which makes her extremely credible for talking about this topic. She has also been following the act since President George Bush approved it. She also writes very formally and articulately, but the reader is able to follow along with her points and her suggestions on repealing the act. She also makes a valid point that more money was being spent on the war with Iraq than on education. Of course, spending it on education would have been more beneficial for our students because about â€Å"40,00 teachers† would have been able to be â€Å"qualified† due to properly teach students due to â€Å"high-quality preparation. Darling-Hammond’s article on the No Child Left Behind Act shows logic, pathos, and ethos. She is, however, a writer that understands the opposing view and thinks very reasonably and looks at the bigger picture throughout her article. She wants to make it absolutely definite that the reader understands that if we continue with the act the way that we are, â€Å"Students will not learn at higher levels without the benefit of good teaching, a strong curriculum and adequate resources. † It is no secret that our children are struggling with the educational system and something needs to be done about it. Work Cited Darling- Hammond, Linda. â€Å"Evaluating ‘No Child Left Behind’ | The Nation. † The Nation 21 May 2007: 1-5. CQ Researcher. Web. 12 Mar. 2013. How to cite Research Analysis on No Child Left Behind, Essays

Obsessive Compulsive Disorder Essays (766 words) -

Obsessive Compulsive Disorder The Diagnostic and Statistical Manual defines obsessions and compulsions as follows; Obsessions are persistent ideas, thoughts, impulses, or images that are experienced as intrusive and inappropriate and that cause marked anxiety or distress. Compulsions are repetitive behaviors (e.g., hand washing, ordering, checking) or mental acts (e.g., praying, counting, repeating words silently) the goal of which is to prevent or reduce anxiety or distress, not to provide pleasure or gratification. The Symptoms associated with OCD are severe and easily recognizable. One generally accepted causes of OCD is stress. Stress is a term used by many, is somewhat misunderstood, and often used to describe a negative condition or emotional state. People experience various forms of stress at home, work, in social settings, and when engaged in activities to simply have fun, such as playing sports. There are several generally accepted subdivisions of OC's. Amongst them are Washers, Checkers, Cleaners, Hoarders, Repeaters, Orderers, and Pure Obsessives. Washers are those OC's that generally have a fear of germs, dirt, or contamination from substances like bodily fluids, dirt, dust, bacteria, viruses, excretions, and the like. Washers that are compulsive can spend hours washing themselves, or parts of their body, to the exclusion of all else, trying to rid themselves of contamination. They may also avoid contact with things to avoid being contaminated. Cleaners are those OC's that feel that other things are contaminated or dirty, and spend much time cleaning their surroundings. For instance, a cleaner might spend hours dusting their home, and then go back and start again as soon as they have finished, because dust has settled in the meantime. Checkers have a problem remembering or being sure that they have or have not done something, and therefore go back to check whether they ha ve or not. For instance, a woman may get up 10 to 15 times a night to make sure all windows and doors are still locked, although they were every other time. Hoarders collect things...almost anything. They usually cannot even stand to throw away garbage, and often will let it just sit around them. An inability to get rid of things is the significant symptom of this class of OC. Repeaters are OC's that feel compelled to do things a right number of times. This may serve to protect them from some imagined danger, or prevent possible harm to themselves. Repeaters generally fear that if they do not do things the right number of times, something bad will happen, although some may just have to do things just right for no apparent reason. Orderers have to have things organized absolutely the right way. An orderer might be reluctant to let anyone touch their possessions, fearing they will be misarranged. Orderers might spend hours just aligning a piece of paper on a desktop, or straightening a bookshelf. The last type is the Pure Obsessive, which is also the most difficult OC to treat. These OC's suffer from obsessive thoughts of a disturbing nature, generally. An example might be a person who constantly obsesses over whether they will hurt their child, even though they know they wouldn't...they can't stop worrying that they might. About 2.3% of the U.S. population (3.3 million Americans) has OCD in a given year. OCD affects men and women equally. OCD typically begins during adolescence or early childhood; at least one-third of these cases of adult OCD began in childhood. There are many different treatments for OCD. Treatments for OCD have been developed through research supported by the NIMH and other research institutions. These treatments, which combine medications and behavioral therapy, are often effective. Several medications have been proven effective in helping people with OCD such as, clomipramine, fluoxetine, fluvoxamine, and paroxetine. A number of other medications are currently being studied. A type of behavioral therapy known as exposure and response prevention is very useful for treating OCD. Treatment proven most effective: The treatment I found to be most effective, after reading all the studies I read was the behavioral therapy. In this approach, a person is deliberately and voluntarily expose d to whatever triggers the obsessive thoughts and then, is taught techniques to avoid performing, the compulsive tasks and to deal with the obsessions. Studies of

Free Essays on Career & Management Development

Introduction The following essay is divided in two parts. In the first part we are going to examine the changing context of careers in today’s ongoing transforming world of employment and the impact that this change has on the career and management development of organisations. In the second part a more personal current situation of my state of career is going to be described. Part a) Some definitions of a career†¦ Everyone has their own perception about what the term â€Å"career† connotes. Most of us have in mind a â€Å"ladder† that leads to occupational success. A literature review will be helpful to be aware of some important definitions. According to Hall (1976) a career is the individually perceived chain of attitudes and behaviours associated with work-related experiences and actions over the span of the individual’s life. A very similar definition is that â€Å"a career is the evolving sequence of a person’s work experience over time.† (Arthur et al, 1989) A definition that is not solely work focused is the following: â€Å"career is viewed broadly to stress life roles and life styles, occupation being considered only one part of career.† (Hansen and Gysbers, 1975) Career theory involves concentration on two aspects. The first is the individually focused or subjective career which is based on an individual’s perception of working life and the second is the organizationally focused or objective career, which is based on the career ladder. (Wees and Jansen, 1994) Career and management development: its meaning We can easily understand that career development is referred to the way that careers are managed in organisations. According to the CIPD (2004), career development is â€Å"the design and implementation of organisational processes that enable the careers of individual employees to be managed in a way that encompasses organisational and individual career perspectives†. (www.cipd.co.uk) ï ¿ ½... Free Essays on Career & Management Development Free Essays on Career & Management Development Introduction The following essay is divided in two parts. In the first part we are going to examine the changing context of careers in today’s ongoing transforming world of employment and the impact that this change has on the career and management development of organisations. In the second part a more personal current situation of my state of career is going to be described. Part a) Some definitions of a career†¦ Everyone has their own perception about what the term â€Å"career† connotes. Most of us have in mind a â€Å"ladder† that leads to occupational success. A literature review will be helpful to be aware of some important definitions. According to Hall (1976) a career is the individually perceived chain of attitudes and behaviours associated with work-related experiences and actions over the span of the individual’s life. A very similar definition is that â€Å"a career is the evolving sequence of a person’s work experience over time.† (Arthur et al, 1989) A definition that is not solely work focused is the following: â€Å"career is viewed broadly to stress life roles and life styles, occupation being considered only one part of career.† (Hansen and Gysbers, 1975) Career theory involves concentration on two aspects. The first is the individually focused or subjective career which is based on an individual’s perception of working life and the second is the organizationally focused or objective career, which is based on the career ladder. (Wees and Jansen, 1994) Career and management development: its meaning We can easily understand that career development is referred to the way that careers are managed in organisations. According to the CIPD (2004), career development is â€Å"the design and implementation of organisational processes that enable the careers of individual employees to be managed in a way that encompasses organisational and individual career perspectives†. (www.cipd.co.uk) ï ¿ ½...

Whats New on LinkedIn - October 2016

Whats New on LinkedIn - October 2016 Over the past six months, and since my March 2016 report on the 8 Most Important Updates for You to Know on LinkedIn, LinkedIn has introduced a panoply of new features to make life easier for job seekers, enhance the mobile experience, and support both students and members of the LinkedIn community who might not have a college degree. If you know where to look, you can find a wealth of information and tools tailored just for you! Heres a list of what I think are the 6 most important updates on LinkedIn since March 2016. 1. LinkedIn’s Job Search App Whether you are a job seeker or an employer, you need to know about LinkedIn ® Jobs. Jobs are so important on LinkedIn, in fact, that they have their own tab right in the top menu. Now with robustly featured mobile apps for iOS and Android, job seekers can apply to jobs using LinkedIn right from their phones. Don’t let that job offer sit in your inbox for hours while you’re out networking! For Android users: Click here to get LinkedIn ® Job Search App for Android (Google Play) and log in to your account. Tap the grid icon in the upper right corner. From the dropdown menu, select Job Search. You can then search for new job opportunities, save your searches, create job alerts and apply. From the dropdown menu in the upper left, select â€Å"Activity† to see your recently viewed jobs, save searches, and keep track of where you’ve applied. Or click â€Å"Discover† to view the jobs that LinkedIn has recommended for you. You can also sync your phone with your LinkedIn account. For iOS (iPhone) users: Click here to get the LinkedIn ® Job Search App for iPhone (iTunes). iPhone users enjoy additional amenities with the Job Search App for iPhone. Search jobs, save searches, set up notifications, apply online and track jobs you’ve applied to. Click her for more about LinkedIn for mobile. 2. Open Candidates In October 2016, LinkedIn introduced the â€Å"Open Candidates† tool, which allows job seekers to privately signal to recruiters that they are open to new job opportunities. Now you don’t have to worry that you will be telling the world (or your current employer) that you are on the hunt. Here’s how to use Open Candidates: From the Jobs menu, select the Preferences tab and flip the switch to â€Å"On.† You will then be asked to provide preferences for jobs you are interested in. Open Candidates makes it easy to access hundreds of thousands of recruiters who are looking for talent on LinkedIn. It’s available in the U.S., U.K. Canada and Australia on both the desktop and mobile versions of LinkedIn, and there are plans to rolled out the program globally. Ready to get started? Log in here to change your preferences. Click here for more info on Open Candidates. 3. New Mobile App Features On October 12, 2016, LinkedIn kindly outlined the three newest features available to you via your mobile phone. These features are designed to help you find what you need more easily and to control the type of information that comes through your LinkedIn feed. Customizable Feed Click the three dots in the upper right corner of your mobile app to reveal the â€Å"Improve my feed† option. Pick topics that interest you, follow leaders you want to hear from, and tap on publications you like to read. Also, you can unfollow or hide updates from connections that you find less interesting, and the app will deliver more of what you like to read. Save Content for Later At the bottom right of each article, there is now an option to bookmark it so you can come back to it later. To access your saved content, click on your â€Å"Me† tab. Search for Content The mobile app’s search box allows you to find the content that interests you most. Who doesn’t love a search function? 4. LinkedIn Students App According to LinkedIn’s official article announcing this mobile app, â€Å"86% of students choose to go to college to get better jobs, but 44% of graduates are underemployed.† Ada Yu, LinkedIn’s product manager, stated that often students â€Å"don’t know what to search for †¦ what they’re qualified to do, or even what’s out there.† This skill gap, coupled with mounting student debt, makes support to get a job right out of college- or even during college- a huge advantage. LinkedIn’s Students App was created to help college students land their first job sooner. Available for iOS and Android (in the US only), this app helps you as a student work on a host of job search activities between classes or whenever you have a few precious moments. Explore suggested roles based on your education. Read helpful articles curated by LinkedIn and JPMorgan Chase Company. See the companies that hire from your school. View the profiles of recent alumni with your major. Get job listings appropriate for your major and year. Get new recommendations delivered every day. The information recommended by the app is generated just as it is with LinkedIn Jobs, except tailored specifically for students. In fact, the app has been touted as resembling the infamous Tinder app, making it familiar and easy for students to learn and navigate. 5. Training Finder Are you just a training or two short of being qualified for the positions you want? In March 2016, LinkedIn began rolling out â€Å"Training Finder,† a service designed for people with a high school diploma and some or no college who need to learn a skill. Currently limited to only a handful of cities in Arizona and Colorado, this tool, powered by LinkedIn’s Economic Graph, provides local candidates a way to secure better jobs by connecting them with live training programs. Allen Blue, LinkedIn’s VP of Product Management and Co-Founder, describes Training Finder as providing â€Å"relevant training programs in their area; which programs are affiliated with employers; whether or not they’re accredited; the program’s employment rate, cost, and duration; the skills the program will teach them; the jobs they’ll be qualified for when they complete the program; and the estimated salary. These insights will help them choose the training program that will teach them the skills they need to get the job they want.† According to LinkedIn Help, the â€Å"majority of information about programs †¦ is uploaded by the schools directly (training descriptions, potential job positions, affiliated employers, skills you will learn, etc.). The other information, such as alumni of the program, number of job openings related to the program, and expected salary for those jobs is based on LinkedIn’s own data.† 6. Career Pages On the Company side, LinkedIn has created the â€Å"Next Generation of Career Pages.† If you are a job seeker, the new career pages could mean that you are getting a much better customer experience when a company is interested in your candidacy! You will be able to learn more about a company’s culture, and have better access to people in similar roles to the ones that interest you. I’d love to hear your stories of how this feature works for you. Have you noticed any other new features on LinkedIn that you want to report or have questions about? Let me know and I will cover them in my next update!

Prejudice and discrimination Essay Example | Topics and Well Written Essays - 1250 words - 1

Prejudice and discrimination - Essay Example Globalization has developed along two main streams namely economic and cultural. For many, globalization is equated with economic interdependence. At the dawn of the 21st century, "the scale and magnitude of global economic interaction appears to be unprecedentedContemporary patterns of economic globalization suggest the emergence of a new international division of labor" (Brahm). Many would argue that globalization has benefited the wealthier nations and pushed developing nations into disadvantaged positions. There are perceived advantages and disadvantages in globalization. Some would view globalization as a factor the divides and widens the disparity between the rich and poor nations. Others would view globalization as an instrument of peace. They argue that countries that are trading partners are less likely to wage war against each other. Globalization attempted to homogenize cultures across the continent at the expense of cultural self-identity. It has bred the polarization of society's affluent and impoverished members. Saskia Sassen posited that globalization contributed to the class polarization while Janet Abu-Lughod concluded that globalization is contributory to the rise of class disparity. If one would adhere to the concept of convergence and global community, any attempt at creating inequity and conflict within the global convergence zone should be condemned. The resurgence of prejudice and discrimination in contemporary times contravene the context of the global village. As members of the global village, our society should not allow prejudice and discrimination socially, ethically and morally. Why is there Prejudice and Discrimination Elliot Aronson in Causes of Prejudice wrote that there are four mitigating circumstances that cause prejudice. They are: (1) economic and political competition or conflict, (2) displaced aggression, (3) personality needs, and (4) conformity to existing social norms (128). Economic and political circumstances motivate prejudice especially when there is a pronounce shortage on resources and one group would want to gain some advantage over a more inferior group. Often, prejudice occurs when there is intense competition for scarce resources. For example, in the nineteenth century, Americans felt threatened about their job security when companies started taking in Chinese immigrants to fill jobs that the native white Americans would not like to take. The Americans felt the Chinese were competing with them thus derogatory and racial slurs were often resorted to vent out their displeasure (130). Prejudice could be a form of 'scapegoating' where the fault of one individual of specific characteristics was transferred to another person perceived and generalized as having the same characteristics as the former but did not have anything to do with the original offense. A transference of aggression occurred when the desire to retaliate appeared to be "too big or too vague" (131). Prejudice in some instances could be a function of a flawed personality. Some individuals had personalities that were predisposed to become prejudiced not because of external or environmental influences. Finally, prejudice was motivated by the need for compliance or conformity to social norms. People were swayed to adopt a prejudicial attitude towards certain groups of people by way of previous histories, the idea that "it's just the way things are in my town", or a tradition

Cost Accounting Proposal Essay Example | Topics and Well Written Essays - 500 words

Cost Accounting Proposal - Essay Example Such things as raw materials would not be included on the balance sheet because it is non-existent. Some intangibles might be included as well. Another area of consideration is the income statement, which would include such items as expenses, marketing, net income, purchases, and beginning and end inventory. Monitoring and measuring capacity utilization and productivity levels on a continuous basis will ensure streamlined operations, resulting in an increase of return of investment for the parent company. Efficient operational activities lessen the total costs that must be allocated to the final product, increasing overall profitability and growth potential for the newly formed online business unit. There are various cost allocation methods that one could use to allocate cost. Three methods commonly used are the direct method, the step method and the reciprocal method. The direct method focuses on charging cost of support service departments to internal customers. This method does not make allocations among support-service departments. A disadvantage of this method is it does not take into account that the services that one department may provide support to another and cause higher cost allocations to the production department.