Cost Accounting Chapter 11

Horngren, C. T. , Datar, S. M. also, Foster, G. (2003) Cost Accounting †A Managerial Emphasis, Pearson Education, Inc. , New Jersey, Eleventh Edition CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 The five stages in the choice procedure delineated in Exhibit 11-1 of the content are: 1. 2. 3. 4. 5. Acquire data Make expectations about future costs Choose an elective Implement the choice Evaluate execution to give criticism 11-2 Relevant expenses are normal future costs that vary among the elective strategies being considered.Historical costs are unessential on the grounds that they are past expenses and, in this manner, can't contrast among elective future approaches. 11-3 No. Applicable expenses are characterized as those normal future costs that vary among elective game-plans being thought of. Subsequently, future costs that don't contrast among the choices are superfluous to choosing which choice to pick. 11-4 Quantitative variables are results that are estimated in numerical terms. Some quantitative variables are financialâ€â€that is, they can be handily communicated in money related terms. Direct materials is a case of a quantitative money related factor.Qualitative variables are results that are hard to quantify precisely in numerical terms. A model is representative confidence. 11-5 Two potential issues that ought to be stayed away from in pertinent cost investigation are: 1. 2. Try not to expect every factor cost are significant and every single fixed expense are insignificant. Try not to utilize unit-cost information legitimately. It can delude chiefs on the grounds that a. it might incorporate unessential expenses, and b. examinations of unit costs registered at various yield levels lead to mistaken ends 11-6 No. Some factor expenses may not contrast among the choices viable and, subsequently, will be irrelevant.Some fixed expenses may vary among the other options and, henceforth, will be pertinent. 11-7 No. A portion of the comple te unit expenses to fabricate an item might be fixed expenses, and, henceforth, won't vary between the make and purchase options. These fixed expenses are superfluous to the settle on or-purchase choice. The key examination is between buy costs and the costs that will be spared if the organization buys the segment parts from outside in addition to the extra advantages of utilizing the assets opened up in the following best elective use (opportunity cost). 1-8 Opportunity cost is the commitment to salary that is done without (dismissed) by not utilizing a restricted asset in its next-best elective use. 11-1 11-9 No. When settling on the amount of stock to purchase, administrators must consider both the buy cost per unit and the open door cost of assets put resources into the stock. For instance, the buy cost per unit might be low when the amount of stock bought is huge, however the advantage of the lower cost might be more than balance by the high open door cost of the assets put res ources into gaining and holding stock. 1-10 No. Administrators should intend to get the most elevated commitment edge per unit of the obliging (that is, scant, constraining, or basic) factor. The compelling variable is the thing that confines or restrains the creation or offer of a given item (for instance, accessibility of machine-hours). 11-11 No. For instance, if the incomes that will be lost surpass the costs that will be spared, the branch or business section ought not be closed down. Closing down will just build the misfortune. Assigned expenses are consistently immaterial to the closing down choice. 1-12 Cost discounted as devaluation is unessential when it relates to a past expense. In any case, the buy cost of new gear to be obtained later on that will at that point be discounted as deterioration is regularly pertinent. 11-13 No. Directors will in general kindness the elective that makes their exhibition look best so they center around the measures utilized in the presentat ion assessment model. In the event that the performanceevaluation model doesn't stress augmenting working pay or limiting costs, directors will in all likelihood not pick the elective that expands working pay or limits costs. 1-14 The three stages in taking care of a direct programming issue are: 1. 2. 3. Decide the goal work. Indicate the limitations. Register the ideal arrangement. 11-15 The content frameworks two techniques for deciding the ideal answer for a LP issue: 1. Experimentation arrangement approach 2. Graphical arrangement approach Most LP applications practically speaking utilize standard programming bundles that depend on the simplex strategy to process the ideal arrangement. 11-2 11-16 (20 min. ) Disposal of advantages. 1. This is disastrous, yet the $80,000 costs are immaterial with respect to the choice to remachine or scrap.The just significant elements are the future incomes and future expenses. By disregarding the collected expenses and settling based on anticip ated future costs, working pay will be expanded (or misfortunes limited). The distinction for remachining is $3,000: (a) Remachine Future incomes Deduct future costs Operating salary Difference for remachining $35,000 30,000 $ 5,000 $3,000 (b) Scrap $2,000 †$2,000 2. This, as well, is a sad circumstance. Be that as it may, the $100,000 unique expense is unimportant to this decision.The distinction in pertinent expenses for reconstructing is $7,000 as follows: (a) Replace New truck Deduct current removal cost of existing truck Rebuild existing truck $102,000 10,000 †$ 92,000 $7,000 (b) Rebuild ††$85,000 Difference for revamping Note, here, that the present removal cost of $10,000 is applicable, however the first expense (or book esteem, if the truck were not fresh out of the plastic new) is immaterial. 11-3 11-17 (10 min. ) The tilting PC. Thought about alone, book esteem is immaterial as a proportion of misfortune when hardware is destroyed.The proportion of the misfortune is substitution cost or some calculation of the current estimation of future administrations lost on account of gear misfortune or harm. In the particular case portrayed, the accompanying perceptions might be able: 1. A completely devalued thing presumably is moderately old. Odds are that the misfortune from this hardware is not exactly the misfortune for an in part deteriorated thing in light of the fact that the substitution cost of an old thing would be far not as much as that for an about new thing. 2. The loss of an old thing, accepting substitution is fundamental, naturally quickens the planning of replacement.Thus, if the old thing were to be trashed and supplanted tomorrow, no financial misfortune would be clear. In any case, if the old thing should last five additional years, substitution is quickened five years. The best handy proportion of such a misfortune presumably would be the expense of similar utilized hardware that had five years of staying valuable life . The way that the PC was completely devalued additionally implies the bookkeeping reports won't be influenced by the mishap. In the event that bookkeeping reports are utilized to assess the workplace chief's exhibition, the supervisor will lean toward any mishaps to be on completely deteriorated units. 11-18 (15 min. Different decision. 1. (b) Special request cost per unit Variable assembling cost per unit Contribution edge per unit Effect on working pay = $1. 50 ? 20,000 units = $30,000 increment $1,200,000 $48 9 $57 1,140,000 60,000 25,000 $ 85,000 $6. 00 4. 50 $1. 50 2. (b) Costs of buys, 20,000 units ? $60 Total pertinent expenses of making: Variable assembling costs, $64 †$16 Fixed expenses wiped out Costs spared by not making Multiply by 20,000 units, so all out costs spared are $57 ? 20,000 Extra expenses of buying outside Minimum by and large investment funds for Reno Necessary important costs that would need to be spared in assembling Part No. 75 11-4 11-19 (30 min. ) Special request, movement based costing (CMA, adjusted). 1. Grant Plus' working salary under the options of tolerating/dismissing the exceptional request are: Without OneWith OneTime Only Time Only Special Order Special Order 7,500 Units 10,000 Units Revenues Variable costs: Direct materials Direct assembling work Batch producing costs Fixed costs: Fixed assembling costs Fixed advertising costs Total costs Operating pay 1 2 Difference 2,500 Units $250,000 87,500 100,000 12,500 â€â€ â€â€ 200,000 $ 50,000 $1,125,000 262,500 300,000 75,000 1,375,000 350,000 2 400,000 3 87,500 1 275,000 175,000 1,087,500 1,287,500 $ 37,500 $ 87,500 $300,000 ? 10,000 7,500 3 $262,500 ? 10,000 7,500 $75,000 + (25 ? $500) Alternatively, we could ascertain the gradual income and the steady expenses of the extra 2,500 units as follows: Incremental income $100 ? 2,500 Incremental direct assembling costs Incremental direct assembling costs Incremental clump producing costs Total steady costs Total gradual working salary from tolerating the uncommon request $262,500 ? 2,500 7,500 300,000 ? ,500 7,500 $500 ? 25 $250,000 87,500 100,000 12,500 200,000 $ 50,000 Award Plus ought to acknowledge the one-time-just exceptional request in the event that it has no drawn out suggestions on the grounds that tolerating the request expands Award Plus' working salary by $50,000. Assuming, be that as it may, tolerating the uncommon request would make the ordinary clients be disappointed or to request lower costs, at that point Award Plus should exchange off the $50,000 gain from tolerating the unique request against the working pay it may lose from normal clients. 11-5 11-19 (Cont’d. ) 2. Grant Plus has a limit of 9,000 medals.Therefore, in the event that it acknowledges the extraordinary one-time request of 2,500 awards, it can sell just 6,500 decorations rather than the 7,500 awards that it presently offers to existing clients. That is, by tolerating the uncommon request, Award Plus must do without deals of 1,000 decorations to its standard clients. Then again, Award Plus can dismiss the unique request and keep on offering 7,500 decorations to its standard clients. Grant Plus' working pay from offering 6,500 decorations to customary clients and 2,500 awards under one-time unique request follow: Revenues (6,500 ? $1

Computer Crimes :: Identity Theft

PC Crimes PC Crimes are on the ascent in the territory of Oklahoma with three of the most widely recognized being data fraud, charge card misrepresentation, and PC hacking. A confounded guest was experiencing difficulties printing reports. He told the expert that the PC was stating that the PC ''couldn't discover the printer.'' The client had even taken a stab at turning the PC screen to confront the printer, however his PC despite everything proved unable 'see' the printer. Fraud Cases of data fraud have expanded as the readiness of banks like backers of charge cards to broaden credit without physical human contact, the capacity to execute deals and different business a ways off (on the web and through phone), and the accessibility of individual data, and its volume held by outsiders, has expanded. Mastercard tricks are three most normal fraud case announced so secure touchy data and when at the ATM spread your pin and if there is a line ask the individual behind you to step back. While doing exchanges on the web confirm that the webpage is make sure about and recall the name of the destinations bank are what the name of the exchange will be approached the bank articulation. On the off chance that web based banking is accessible from your bank check the record week by week, 70% of wholesale fraud is distinguished by the person in question and casualties who do this through electronic observing endure under 1/eighth that of the person who answer on paper. Fraud is the main PC wrongdoing in Oklahoma City. Their were more than 6,000 objections in the province of Oklahoma in 2005 and 484 in OKC alone, Edmond and Tulsa are not a long ways behind with more than 300 cases. Broadly Oklahoma is 28th in the nation for data fraud case detailed. A couple of procedures for getting recognizable proof that most character cheats may include: Stealing mail, scavenging through garbage (dumpster jumping), taking individual data in PC databases, and invasion of associations that store a lot of individual data. Visa misrepresentation Try not to give account data on a wireless utilize a house telephone if conceivable, and don't give your pin number via telephone if somebody approach you for your pin(personal recognizable proof number) via telephone report that individual promptly in light of the fact that they are endangering your data and it could be a trick. People that perpetrate Visa wrongdoing to a great extent go unpunished and more than once defraud buyers and organizations.

Effects of Group Size on Problem Solving

Effects of Group Size on Problem Solving Theories Social Psychology Print How Does Group Size Influence Problem Solving? Study Suggests Small Groups Solve Problems Better By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on July 08, 2018 PeopleImages.com / Digital Vision / Getty Images More in Theories Social Psychology Behavioral Psychology Cognitive Psychology Developmental Psychology Personality Psychology Biological Psychology Psychosocial Psychology When it comes to solving problems, are two (or more) heads really better than one? Solving problems on your own can have its own strengths and weaknesses, but what influence does group size have on the process? Learn more about some of the research on group problem solving, including how the size of the group may influence problem solving effectiveness. Overview One study published in the Journal of Personality and Social Psychology looked at the effects of group size on problem solving.Researchers compared the problem-solving performance of small groups to that of individuals working alone.  The results of the study indicate that groups of three solve problems better than even the best individuals working alone.What are the implications of these results? The findings may be useful in academics, where problem solving groups might serve as an effective learning tool. Groups and teams in science, health care, and business may also find these techniques useful as well. Are Groups Better at Solving Problems? Are individuals or groups better at solving problems? According to one study, groups of three to five people perform better than individuals when solving complex problems. The research, published in the Journal of Personality and Social Psychology, suggests that groups of three people are able to solve difficult problems better than even the best individuals working alone. How Was the Study Performed? Researchers had 760 student participants from the University of Illinois at Urbana- Champaign solve letters-to-numbers code problems, working either individually or as part of a group. The study notes that there is a surprisingly small amount of research on the effect of group size on problem solving. Earlier research suggested that groups perform better than individuals on problems of average difficulty. The current study assessed performance by comparing the number of trials needed to solve the problem as well as the number of errors made. The results demonstrated that groups of sizes three, four, and five performed better than individuals at solving the problems. In a press release from the American Psychological Association, lead researcher Patrick Laughlin attributed the improved performance of groups to the ability of people to work together to generate and adopt correct responses, reject erroneous responses, and effectively process information. The study also ascribed the success of small groups on letters-to-numbers tasks to the group members combined their abilities and resources to perform better than the best of an equivalent number of individuals on the highly intellective complementary group task. While researchers had hypothesized that groups of two would outperform an equivalent number of individuals, the results of the study actually demonstrated that groups of two people performed at the same level as individuals working alone. Also, while groups of three, four and five people performed significantly better than an equivalent number of best individual and two-person groups, these three groups did not differ from each other in terms of performance. The results of this study therefore suggest three group members were necessary and sufficient for the groups to perform better than the best of an equivalent number of independent individuals. Implications of the Research This study has a number of implications in academics, science, medicine, and business. The results indicate that groups of three are more efficient and more accurate at solving moderately difficult problems that require the use of logic, verbal, and qualitative understanding. The authors of the current study suggest further research is necessary to determine if three-person groups are more effective at solving other types of problems and whether effective problem-solving within a group then transfers to individual problem solving. This research can have a range of implications in fields such as education, military, and business. Educators and employers may find that putting people in small groups may lead to better problem solving results than having people work alone. A Word From Verywell Research suggests that small groups may actually be better at solving problems in some situations. While group work often has a bad reputation, there are situations and problems that may actually benefit from the input of others. If you have a problem to solve, consider how bringing in other people and working as a team might influence the outcome. The advantage of working with a group often comes from the shared ideas and being able to draw upon the experience and expertise of multiple individuals.

The Secret to Oprah Winfreys Success - 1446 Words

Haneefah Muhammad Manning English-10/Period: 1 16 May 2011 The Secret to One Of America’s Biggest Icons Success Everyone knows Oprah Winfrey, and there might be a lot of controversy about how Oprah became who she is today, and what all it took for her to become a billionaire. Oprah, one of America’s top icons went through many obstacles and struggles to become what she is today. Although, Oprah is very famous, and on the T.V. screen it appears like her life is easy, this essay can give you a look behind the scenes to see what she really had to overcome to get where she is today. Do you think that Oprah just luckily became one of America’s Icons, or that she had to work hard for it? There are probably many questions that can be asked†¦show more content†¦At Nicolet High School, Ms. Winfrey was the only African-American student, and Oprah is quoted saying, â€Å"In 1968 it was real hip to know a black person, so I was very popular.† Oprah was then getting a good education, and was on the road to being successful. Unfortunately, Vernita’s house Oprah was not receiving much guidance and aid, and was not able to talk to her mother about being sexually abused. So, Oprah resorted to acting out and not behaving well. Ms. Winfrey then began to start dating, skipping school, running away, being sexually active, and stealing from her mother. Vernita did not know how to cope and deal with this bad behavior, so she sent her back to Nashville to live with her father, and step-mother. At age 14, Oprah found out that she was pregnant, and would wear big clothes so that her parents would not find out about her pregnancy (Oprah Winfrey). She was able to hide the fact that she was pregnant until the seventh month. On the day that she told her father that she was pregnant, she went into labor, and delivered the baby (The Oprah Winfrey Biography). Oprah Winfrey gave girth to a baby boy, who was born early, and died two weeks after his birth. At age 16, Oprah started reading the autob iography of Maya Angelou, called I Know Why the Caged Bird Sings. Oprah said, and I quote, â€Å"I read it over and over, I had never read a book that validated my own existence.† Maya Angelou’s autobiography really related to OprahShow MoreRelatedBrief Biography And Accomplishments Of Oprah Winfrey1077 Words   |  5 PagesBrief Biography and Accomplishments Oprah Winfrey is an icon and role model to men and women all over the world. Many would find it difficult to pinpoint her greatest accomplishment as Oprah has affected the lives of so many in catastrophic ways. However, Oprah wasn’t someone who was simply brought up on sums of money, she created her own luck and surpassed traumatic obstacles that continued to sculpt her into the woman she is today. For Winfrey it all began when she was born in 1954 in KosciuskoRead MoreOprah Winfreys Profile at a Glance1293 Words   |  6 PagesAbstract Oprah Winfrey is one of the most accredited media icons as well as one of the most successful, self made billionaire women in African-American history today. Through her career, she started as a news broadcaster then began to pursue entertainment achieving many accomplishments, including direct contracts as television talk shows host and film actress. Her self-improvement and spirituality values have been influential to millions of people world wide. As one of the greatest black philanthropistRead MoreLeadership : Oprah Winfrey s Work1391 Words   |  6 Pages Colleen Gribble Linfield College Leadership Exam 3 Leader: Oprah Winfrey May 12, 2017  Which theory of leadership is most applicable to the approach displayed in Oprah Winfrey’s work? Inspirational leaders come from the worlds of business, politics and even entertainment. Certainly, it seems these are the ones everyone looks up to and they are the ones leading us bravely into the future. Coming from very humble beginnings, Oprah Winfrey uses her story to inspire others to achieve their goalsRead MoreOprah1648 Words   |  7 Pages2013 Oprah Winfrey Erin Phillips ECO2123 2013 Oprah Winfrey Erin Phillips ECO2123 Oprah Winfrey is more than just a talk show host, a celebrity or a cultural figure. She is a genius entrepreneur. She has made some of the smartest decisions. Every now and then in history, we find a life story that is truly remarkable. Oprah Winfrey ventured forth from the agonizing childhood that was her world of common day to a region of supernatural wonder. Oprah’s road to successRead MoreOprah s Speech : Oprah Gail Winfrey3576 Words   |  15 PagesCynthia Becerra English 60 Professor Kimberly Wilder 09 May 2015 Oprah Winfrey Oprah Gail Winfrey, was born on January 29, 1954 in Kosciusko, Mississippi. Her birth name was originally Orpah, from the Bible, but there was much confusion in the spelling and pronunciation (Notablebiographies.com). For this reason, she was known as Oprah almost from birth. For the most part, she was raised by her grandmother Hattie Mae Lee because her mother, Vernita Lee, and father, Vernon Winfrey, separated almostRead MoreLeadership Power10259 Words   |  42 Pagespositive way. Unlike those leaders who abuse their authortative position, and rely on coercive power to â€Å"gain respect through instilling fear†. (The power image) It is appears that those leaders who are ‘socialized and authentic’ achieve much more success as they are able to get followers onside and work toward a common vision. Method To gather the necessary information required for this report, we were to research online on the RSNZ website, (http:// rsnz.leadership.org) to find theRead MoreLeadership Power10268 Words   |  42 Pagespositive way. Unlike those leaders who abuse their authortative position, and rely on coercive power to â€Å"gain respect through instilling fear†. (The power image) It is appears that those leaders who are ‘socialized and authentic’ achieve much more success as they are able to get followers onside and work toward a common vision. Method To gather the necessary information required for this report, we were to research online on the RSNZ website, (http:// rsnz.leadership.org) to find the seven

Real Monsters Tackling The Beast Of Censorship - 1680 Words

REAL MONSTERS: Tackling the Beast of Censorship As a seven year old I stumbled across a trailer for a new horror movie. I can’t remember the title, and I can’t remember the story, but to this day when it’s late at night and the house is silent I can sometimes hear the click click click of the creature’s long nails on my window. The things you see as a child can stay with you, as the monster did with me, so it’s no surprise that there is a such controversy over the topic of censorship in the media. Ultimately this issue can be boiled down to it being the parent’s responsibility to censor the graphic media their children have access to and not the responsibility of the content creators or a different force such as the MPAA, after all, a†¦show more content†¦Essentially the MPAA is a force separate from the government that was put in place to regulate what sort of material can be shown in films, without relinquishing this responsibility to a governmental force. The MPAA, however, has become something of a problem in its own right. The actual film rating system of the MPAA did not come around until 1968 as a resource from which moviegoers, and primarily parents, could make informed decision on what films were suitable for their children to watch. According to the official website of the MPAA these ratings are the result of a â€Å"board of parents who consider factors such as violence, sex, language and drug use and then assign a rating they believe the majority of American parents would give a movie† (MPAA). As a result of this system, film ratings revolve mainly around children, who many feel are too impressionable to be exposed to such graphic content. When submitted to the Motion Picture Association Ratings Board films can expect to be fall under one of four potential ratings. General Audiences, or G rated films, are films that are deemed suitable for all audience members, regardless of age. Many G rated films are, in an unsurprising turn, animated films or those aimed primarily at a young audience. The next step up from this rating is a PG (Parental Guidance) rating. Films that fall into this rating are generally suited for all

Confidentiality Notes Free Essays

Ethical theories and principles that are related to confidentiality are- confidentiality is one of the most basic principles in health care practice and it is the most long-standing ethical dictum in health care codes of ethics. It is the practice of keeping harmful, shameful, or embarrassing patient information within proper bounds. The right to privacy gives legal standing to this ethical principle. We will write a custom essay sample on Confidentiality Notes or any similar topic only for you Order Now ). a reliable test for who among team members should be given certain types of information is need to know basis. It is necessary for one to adequately perform ones specific job responsibilities- meaning that by giving the information does it provide the adequate caring response that is required for the patient) Immediate aims of confidentiality are to: 1. Facilitate the sharing of sensitive information with the goal of helping the patient 2. Exclude unauthorized people from such information 3. Discern need to know information from mere interest when deciding what to share. Confidentiality serves as one cornerstone for the solid foundation of a trusting health professional-patient relationship that should be built AMA principles of medical ethics states that:- a physician shall respect the rights of patients, of colleagues and of other health professionals and shall safeguard patient confidences within the constrains of the law. This provides a conflict when a physician knows that some secret may be harmful for the patient and yet are bound to keep it. Breaking Confidence- Legal exceptions to the standard of practice that confidences must be kept, except with the patient’s consent or at the patient’s request to break it include * An emergency in which keeping the confidence will harm the patient * Patient is incompetent or incapacitated and a third party needs to be informed for decision making for the patient * Third parties are at a risk for harm (eg. Sexually transmitted diseases, child or other abuses) * Request for commitment or hospitalization of a psychiatrically ill patient * A serious risk that any others may be harmed (a terrorist threat) Eventually breaking of confidence always enlists at least one harm and for health professionals it is to minimize the harm 6 step process in confidentiality situations 1. Step 1- Gather relevant information- 2. Step 2 3- identify the type of ethical problem and the ethics approach to analyze it 3. Step 4- Explore the practical alternatives 4. Step5- Complete the action 5. S tep 6- Evaluate the process and outcome Ethical principles or elements that support confidentiality are * Beneficence * Nonmaleficence or fidelity * Right to autonomy Key character trait is trustworthiness kindness, compassion, and courage to help with the challenging situations. Patient care information systems (PCIS)- is a computerized systems of record of patients that are permanently kept in an electronic form Health information managers- (also known as the gatekeepers of medical records) are key members of the health care team. Their primary role is the responsibility for designing and maintaining the system that facilitates the collection, use and dissemination of health and medical information. They ensure that the medical records are correct and kept in privacy and are only given to the health professionals that have the right to see them. They ensure that the records are not abused or released to unauthorized persons. Medical record is an extremely useful document for the health professionals * Can be found both in paper and electronic form They are systematic accounts of a patient’s encounter with a health provider * They serve as a repository of information * Generated by and contributed to by many providers in various health delivery settings * EHR- Electronic health record is an electronic record of patient health information, they often include patient demographics, progress notes, problems, medications, relevant social history, medical history, vital signs, laboratory data and diagnostic re ports guidelines that are applicable when recording patient information 1. Questionable information should be clearly labeled as questionable 2. True information that is not relevant to should not be recorded 3. All information should be handled among health professionals with regard for the privacy and dignity of patients Confidentiality finally comes down to each professional being vigilant about the flow of patient information, guided by the goal of using information to help the patient. Patient privacy- Health Insurance Portability and Accountability Act (HIPAA) of 1996 * This act imposed considerable new constraints on the use and disclosure of a patient’s personal clinical information * Major goal of HIPAA is to ensure that an individual’s health information is properly protected while allowing the glow of information needed to promote high-quality care * This set of regulations are called the New Federal Medical Privacy Rule- basic intent is to control the use or disclosure of â€Å"protected health information† * One area that this rule strongly affects is the handling of information for purposes of research. It has also been interpreted to mean that information about patients (including family members) cannot be released * A â€Å"covered entity† is defined as a health plan, data processing company, health care professional, or hospital The Health Information Technology for Economic and Clinical Health Act- * Parts of this act expanded and strengthened the privacy laws that protect patient health information originally outlined under HIPAA. Provides additional provisions regarding privacy and security breaches, reporting of breaches, accounting of disclosures, restrictions of disclosures for sales and marketing purposes, and monetary penalties associates with HIPAA violations. How to cite Confidentiality Notes, Essay examples

Sex and gender free essay sample

The differences between sex and gender are commonly misinterpreted in today’s society. Sex and gender have a massive impact on the way one is perceived, viewed by others and behaves. To simply define these two terms can be difficult for some people due to the fact that most people continuously interchange the word without using its correct meaning. I think it is important to clarify the differences in these concepts because it could help reduce discrimination, stereotypes and imposed social roles. To me the word sex is used to describe physical and biological characteristics that distinguish males from females. Characteristics such as body structure, voice, facial hair and genitalia are all used to determine ones sex. Sex is something one is born with and is continuous. In terms of sex, there are certain biological factors that distinguish men from women such as the ability to give birth and breast feed babies. We will write a custom essay sample on Sex and gender or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Many times sex determines a person’s gender identity. Gender is a much more difficult word to define due to the constant change in social norms. I believe gender is the word used to describe the social and cultural definition of men and women. It deals with masculinity and femininity and the roles a person plays in their society. It is decided by the individual and is also changeable. Gender norms, the way one was raised, sexual preference and individual choice are all factors that help an individual determine their gender. In today’s culture it has become more socially acceptable for men to show interest in things associated with women and women to show interest in things associated with men. Gender involves self-identification and self-expression, the way you think about yourself and the way you define yourself. A person’s gender can involve many characteristics such as hair, makeup, interests, activities and behaviors. Working at my job there is a regular customer who biologically is a man. When checking in she gives us her first name, which resembles a men’s name. Although she has all the features of a man such as facial hair and deep voice she is always dressed in pink, has french tips always done, carries a pocket book, dresses in women’s clothes and wears women perfume. When employees have talked about her in the past without knowing her name they would refer to her as the â€Å"he-she†. This is a clear example of how people today simply can’t classify a man from a woman in a situation like this. Sex and gender are terms that are mixed up on a daily basis. They often are mistaken as similarities when in fact they are two completely different terms. I don’t think these terms are used correctly. I feel it will take a very long time for society to fully understand the difference between these terms and use them correctly because society and gender roles are constantly changing. People today are not fully aware of the difference between sex and gender therefore they associate them together with the impression that they both consist of the genetic make up. It is known that by the age of 3 children start to develop a sense of being male or female. Typically boys play with boys and girls play with girls on the playground. Young boys are building leggos and playing with toy cars where as girls are playing with toy cooking sets and barbie dolls. The way these young kids are socialized as they grow up influences the way they feel, think and believe. It is important for kids growing up to understand the difference between sex and gender and how it shapes us. In order to give kids a better understanding of the differences between sex and gender I feel they must first be aware of all the gender terminology that exists. If you were to ask a select group of people to distinguish between transgender, transvestites and transsexuals I believe majority of people asked would be unable to do so. Aside from these three terms, terms such as gender expression, gender role and sexual orientation should be fully understood in order to grasp the concept of gender and sex at a young age. I would show a short film that I was shown last year called â€Å"I am Jazz: A Family in Transition†. This film tells the story of a transgender girl name Jazz who explains â€Å"has a girl brain and a boy body†. This film shows Jazz at her fifth birthday party wearing a rainbow one-piece bikini. Although her natural born sex is male she identifies herself as female. This film would show kids that identifying yourself other than what you were naturally born is something that does happen. It will also show the struggles of people who go through this and how it can affect them emotionally. Another way in which I would help children understand the difference between sex and gender is I would design a lesson plan using human like dolls. I would have different types of clothing picked out for each doll consisting of dresses, skirts, pink shirts, blue shirts, basketball shorts, etc. I would have the kids dress the dolls in clothes they felt were appropriate for the sex of the doll and explain why they chose specific items. Depending on how each child dresses the dolls I would explain other options in which girls are interested in boys clothing and boys like girl activities. I feel that this would be beneficial because it would give a chance for young children to see something they are not used to seeing everyday. I feel by having it visualized and explained to them at the same time they will have a better understanding of the differences. Children should have the opportunity ask questions and be fully educated at a young age about sex and gender to prevent discrimination in the future.