Sunday, December 29, 2019

Improving the Effectiveness of Sex Education in Schools...

The question is no longer should sex education be taught, but rather how should it be taught. Over 93% of all public high schools currently offer courses on sexuality or HIV. More than 510 junior and senior high schools have school-linked health clinics, and more than 300 schools make condoms available on campus. The question now is, are these programs effective, and if not, how can we make them better? Kids need the right information to help protect them-selves. The US has more than double the teenagers pregnancy rate of any western industrialized country. Teenagers have the highest rates of sexually transmitted diseases (STDs) of any age group, with one in four young people contracting an STD by the age of 21. STDs, including†¦show more content†¦Should we do everything possible to suppress teenage sexual behavior, or should we acknowledge that many teens are sexually active, and prepare them against the negative consequences? Emotional arguments can get in the way of an unbiased assessment of the effects of sex education. Other countries have been much more successful than the US in addressing the problem of teen pregnancies. Age at first intercourse in similar in the US and five countries have teen pregnancy rates that are at least less than half the US rate. Sex education in these other countries is based on the following components: a policy explicitly favoring sex education; openness about sex, consistent messages throughout society, and access to contraception. Reducing the Risk, a program for high school students in urban and rural areas in California, used behavior theory-based activities to reduce unprotected intercourse, either by helping teens avoid sex or use protection. Ninth and 10th graders attended 15 sessions as part of their regular health education classes and participated in role-playing and experimental activities to build skills and self-efficacy. As a result, a greater proportion of students who were abstinent before the program successfully remained abstinent, and unprotected intercourse was significantly reduced for those students who became sexually active. Postponing Sexual Involvement, a program forShow MoreRelatedThis Study Is Designed To Focus On The Effectiveness Of1305 Words   |  6 PagesThis study is designed to focus on the effectiveness of school based sex education programs in order to prevent teen pregnancy and sexually transmitted diseases (STD’s)/human immunodeficiency virus (HIV)/ acquired immune deficiency syndrome (AIDS). School districts across the United States have been teaching sex education program, however each varies with the type of program that is taught. The number of adolescents who engage in sexual activities has declined in past years. Nonetheless, the UnitedRead MoreEssay on Abstinence-Only Sex Education does work.1332 Words   |  6 PagesAbstinence-only Sex Education does work. Teenage sexual activity has sparked an outcry within the nation. With such activity comes a high price. Studies have shown that there has been a significant rise in the number of children with sexually transmitted diseases (STDs), emotional and psychological problems, and out-of-wedlock childbearing. Sex has always been discussed publically by the media, television shows, music and occasionally by parents and teachers in educational context. Teens hear themRead MoreIs Sex Education Bad For Adolescents? Essay1526 Words   |  7 PagesSex education has historically been a controversial topic in the United States. Questions like: Is sex education bad for adolescents? How much should young adults know about sex? And will sex education lead to increased sexual activity? Have been argued about passionately for decades. Parents, politicians, academics, religious conservatives and feminists alike have debated the topic. There is a pervasive fear that sex education leads to higher sexual act ivity that contradicts the popular belief thatRead MoreTeenage Pregnancies And Std Contraction1342 Words   |  6 Pagesin rates of teenage pregnancies and STD contraction. What is it about the US and its approach to sexual education that produces such numbers amongst its youth? The prevailing sexuality education system in the US is abstinence-only sex education programs. Abstinence-only-until-marriage education in schools is highly destructive to its students in multiple ways. Abstinence-only sexuality education does more harm to students than good, and is shown to have adverse effects on its students. The CDC YouthRead MoreTeen Pregnancy And Sex Education Programs900 Words   |  4 PagesMarcia. â€Å"Teen Pregnancy.† CQ Researcher 20. 12 (2010): 267-287. Web. This particular source is an academic journal which goes into immense detail about the high rates of teen pregnancy and sex education programs the United States government provides. The article is informative and supportive of the sex education programs and explains the success rates of these programs in reducing teen pregnancy. Author Marica Clemmitt, former editor for other scholarly articles involving Medicine and Health, keepsRead MoreTeenage Pregnancy825 Words   |  4 Pagesprepare the target population on the negative outcomes of pregnancy. The overall goal should be to reduce the average across the state of Oklahoma to be at or below the national average within five years. This would be reviewed annually for effectiveness and strategies that are working would be reinforced and those less effective would be minimalized. Historically speaking, promoting a change in health behavior as far as sexual risk and family planning have only been mildly productive when mediaRead More Essay Quantitative Article Review1204 Words   |  5 PagesResearch This study intended to examine the effectiveness of initiatives implemented regionally, and determine if the leadership formation activities accomplished their intended purpose of successfully improving the leadership quality and the quantity of future candidates available to fill leadership positions. Research Questions The research question deals with the issue of how to address the critical shortage of qualified candidates needed to fill school leadership positions. Formation experiencesRead MoreThe Importance Of Screening And Treatment Rates For Minors And Policis1278 Words   |  6 PagesPolicies, laws, and programs have been developed with the goal of improving screening and treatment rates. In the United States, the following programs have been established. Minors may be nervous to seek treatment or screening for STIs because they are afraid their parents might find out. All 50 states and the District of Columbia unambiguously allow minors to consent to STI services while maintaining confidentiality. Eleven states require that the minor be of a certain age (generally 12 orRead MoreEssay on The PPACA: Obesity and Teen Pregnancy Prevention Programs1106 Words   |  5 Pages(Harris Allgood, 2009, p.1314). This population of mothers is more likely to dropout then other adolescents in thei r age group (Harris Allgood, 2009, p.1314). In fact, more than 60% of teens who give birth before the age of 18 will drop out of high school, putting them at a greater risk of being impoverished later in life (Harris Allgood, 2009, p.1314). Additionally, the children of adolescent mothers are more likely to have complicated deliveries that can lead to chronic medical and developmentalRead MoreImproving Access:. I Will Examine Two Of The Most Prominent1656 Words   |  7 PagesImproving Access: I will examine two of the most prominent methods for improving access: universal early childhood education and equivalency/second chance programs for adults. One of the other prominent methods is improving access through information and communication technologies (ICTs). This is a popular idea as remote areas often lack formal and non-formal literacy programs. In these situations, education through technology like television, radio, and the internet is believed to be able to play

Saturday, December 21, 2019

Marketing Plan for the Nanoholder Case Study Example

Essays on Marketing Plan for the Nanoholder Case Study The paper "Marketing Plan for the Nanoholder" is a perfect example of a case study on marketing. Madison Inc is a fictitious company involved in developing and marketing a number of utility products in the market. The firm has entered into agreements with other firms to distribute and market a number of gadgets among them game consoles from Microsoft and Sony, video games, board games, toys, among others. The company also manufactures and markets artificial leather and plastic sheaths for a range of mobile phones and other handheld devices. The â€Å"Nano holder† is the latest addition to the company’s product portfolio. The Nanoholder is a modified watchstrap that is tied around the wrist and the iPod nano is attached.2.0 InnovationInnovation is a key element in marketing for modern companies. The innovation introduces a new product in the company portfolio but also implies new ways of strategic marketing and thinking. Ferguson and Ferguson (1994) write that manufactur ers of technologic gadgets can expect greater returns as they expect the new innovation and advancement on their existing products to foster their competitiveness. Firms have therefore to safeguard their technology from falling in the hands of competitors and in the process enjoy abnormal profits for longer. Varey (2002) says that fundamental innovation is responsible for meeting latent demand. The author cites the first introduction of microcomputers by Apple Inc as a good example of fundamental innovation. However, in this case, the introduction of the watch strap as a holder for the iPod nano is just a functional innovation since it is a change of use rather than a new product that never existed before. Incremental innovation has seen the introduction of better versions of the original iPod. The recent iPod nano has created an opportunity for fundamental innovation with the watchstrap for the nano.New products/innovations require intensive marketing for them to succeed. â€Å"In a 1991 survey of new product development, Product Development and Management Association (PDMA) found that for every 11 serious ideas or concepts, three enter development, 1.3 are launched and one succeeds† (Davis, n.d., p. 18). With these types of odds, marketing becomes about differentiating between items that succeed and those that do not. To be successful, the nano holder must stand out amongst all the others. It must meet the needs and wants of the customer. The product should be available and easy to obtain. The price must be competitive and accurately priced.  Finally, to be successful the product must be distinguishable from all the others that are available in the market. As a well-known brand in the market, the company must maintain existing customer relationships and remain devoted to creating a new one with improved features (Curtis 2008). The firm will need to continuously improve the product based on customer feedback. These are all parts of the marketing stra tegy.

Friday, December 13, 2019

Variable Cost Free Essays

Wilkerson Company Case 1. What is the competitive situation faced by Wilkerson? The competitive situation faced by Wilkerson is quite severe. Price cutting in its main product has led to a huge drop in profit. We will write a custom essay sample on Variable Cost or any similar topic only for you Order Now While price increase in another product line partially made up the loss. We will discuss the detailed situation line by line. (1) Valves It was the first product line developed by Wilkerson and its high quality brought it a loyal customer base. Even if several competitors could match Wilkerson’s quality in valves, none had tried to gain market share by cutting price. Therefore the competitive situation for valves was not so fierce that Wilkerson could maintain its gross margin. (2) Pumps Pump product line’s characteristic is high-volume and the manufacturing process for pumps was practically identical to that for valves. Due to the severe competitive situation for pumps, its market price has reduced continuously, so that Wilkerson had to match the low price to maintain its market share and sales volume. (3) Flow controllers The biggest characteristic of flow controllers is customized, so that they required more components and more labor than the other two products, as well as more production runs and shipments. Due to variety of product and competitors’ overlooking, the price rise did not have apparent effect on demand. 2. Given some of the apparent problems with Wilkerson’s cot system, should executives abandon overhead assignment to products entirely by adopting a contribution margin approach in which manufacturing overhead is treated as a period expense? Why or why not? Given Wilkerson’s current situation, we consider that executives should not abandon overhead assignment to products entirely by adopting a contribution margin approach. Two conspicuous reasons are listed below. First of all, the biggest problem faced by Wilkerson’s executives was to figure out the profitability of each product line. Therefore, they must try to allocate overhead to each product line as detailed as possible, which means that treating the entire overhead as a period expense was not a sagacious decision. Moreover, the main advantage of variable costing system is to prevent executives from overproducing, which is not applicable for Wilkerson because of its just-in-time producing system. All in all, it is not a good choice for Wilkerson to abandon overhead assignment to products entirely by adopting a contribution margin approach in which manufacturing overhead is treated as a period expense. 3. How does Wilkerson’s existing cost system operate? Develop a diagram to show how costs flow from factory expense accounts to products. Engineering $100,000 Engineering 100,000 Packaging and shipping $150,000 Packaging and shipping $150,000 Setup labor $40,000 Setup labor $40,000 Machine-related Expense $336,000 Machine-related Expense $336,000 Wilkerson’s existing cost system operates as the following diagram. Receiving and production control $180,000 Receiving and production control $180,000 Production Cost Centre $806,000 Production Cost Centre $806,000 300% x Direct Labour Cost 300% x Direct Labour Cost Direct material Direct labour Direct material Direct labour Valves, Pumps, Flow Controllers Valves, Pumps, Flow Controllers . Develop and diagram an activity-based cost model using the information in the case. Provide your best estimates about the cost and profitability of Wilkerson’s three product lines. What difference does your cost assignment have on rep orted product costs and profitability? What causes any shifts in cost and profitability? (1) Activity-based cost model operates as the following diagram. Manufacturing overhead $806,000 Manufacturing overhead $806,000 Machine-related activities $336,000 Machine-related activities $336,000 Setting up machines $40,000 Setting up machines $40,000 Receiving and controlling $180,000 Receiving and controlling $180,000 Providing engineering $100,000 Providing engineering $100,000 Packaging and shipping $150,000 Packaging and shipping $150,000 # of shipments # of shipments Engineering hours Engineering hours Machine hours Machine hours # of production runs # of production runs # of production runs # of production runs Direct material Direct labour Direct material Direct labour Valves, Pumps, Flow Controllers Valves, Pumps, Flow Controllers (2) Activity-based cost driver rates Activity| cost| Cost driver| # of cost driver| Cost driver rate| Machine-related activities| 336,000| Machine hours| 11,200| 30| Setting up machines| 40,000| # of production runs| 160| 250| Receiving and controlling| 180,000| # of production runs| 160| 1,125| Providing engineering| 100,000| Engineering hours| 1,250| 80| Packaging and shipping| 150,000| # of shipments| 300| 500| Summary of product lines’ overhead cost allocation | Valves | Pumps | Flow controllers| ABC overhead cost per unit| | | | Machine-related activities| 15. 00| 15. 00| 9. 0| Setting up machines| 0. 33| 1. 00| 6. 25| Receiving and controlling| 1. 50| 4. 50| 28. 13| Providing engineering| 2. 67| 2. 40| 12. 50| Packaging and shipping| 0. 67| 2. 80| 27. 50| Total| 20. 17| 25. 70| 83. 38| Summary of product lines’ cost and profitability in activity-based costing | Valves| Pumps| Flow controllers| Direct labor| 10. 00| 12. 50| 10. 00| Direct materials | 16. 00| 20. 00| 22. 00| Overheads| 20. 17| 25. 70| 83. 83| Total cost | 46. 17| 58. 20| 115. 38| Selling price| 86. 00| 87. 00| 105. 00| Gross margin| 46. 31%| 33. 0%| -9. 89%| (3) Summary of the differences between ABC cost assignment and existing system | Valves| Pumps| Flow controllers| | Existing | ABC| Existing | ABC| Existing | ABC| Direct labor| 10. 00| 10. 00| 12. 50| 12. 50| 10. 00| 10. 00| Direct materials | 16. 00| 16. 00| 20. 00| 20. 00| 22. 00| 22. 00| Overheads| 30. 00| 20. 17| 37. 50| 25. 70| 30. 00| 83. 83| Total cost | 56. 00| 46. 17| 70. 00| 58. 20| 62. 00| 115. 38| Selling price| 86. 00| 86. 00| 87. 00| 87. 00| 105. 00| 105. 00| Gross margin| 34. 90%| 46. 31%| 19. 50%| 33. 10%| 41. 0%| -9. 89%| From the table above, we can get the following conclusion. Valves are more profitable than executives thought. Even if Wilkerson cut the price of pumps, it still achieved the target margin. Flow Controllers have a negative gross margin; therefore the increasing price did not decrease the demand. (4) Cost drivers of three pr oduct lines Cost driver | Valves| Pumps| Flow controllers| Units per machine hour | 2| 2| 3. 33| Units per production run| 750| 250| 40| Units per shipment| 750| 179| 18| Units per engineering hour | 30| 33. 33| 6. 4| As we have mentioned above, the biggest characteristic of flow controllers is customized, so that they require more components and more labor than the other two products, as well as more production runs and shipments. This can be obviously recognized from the table, that flow controllers are produced and shipped in smaller batches and require more engineering hours. Therefore, the existing system which allocates overhead according to the direct labor is not accurate enough, and causes the differences. 5. Based on your analysis for Question 4, what actions might Wilkerson’s management team consider to improve the company’s profitability? Based on our analysis for Question 4, several actions could be taken to improve Wilkerson’s profitability. (1) Since flow controllers’ cost were much high than management expected, Wilkerson could redesign its producing process to lower the amount of activities. At the same time, company should try to perform activities at a lower cost. (2) Using ABC analysis, we found that Wilkerson’s pricing strategy was not proper enough to achieve its gross margin target. For example, management could increase the price of flow controllers, meet the market price for pumps, and watch competitors’ price of valves as well. (3) Especially for flow controllers, management could change customer order patterns, that is to say increasing the amount of products per shipment in order to decrease the cost of shipments. 6. What concerns, if any, do you have with the cost estimates you prepare in the answer to Question 4? What other information or analysis would you want for better cost and profitability estimates? The cost drivers of activity-based cost method are much more than those of absorption cost method so that it causes much higher developing and maintenance expenses. Although we have computer and database technologies nowadays, the cost of using the time-consuming activity-based cost method is still high. It is worthy of using the activity-based cost method instead of the previous one for the management team in order to make a wise manufacturing decision. Furthermore, the financial report with the activity-based cost method leaves much work to do to meet the requirements of the financial report for outsiders. It often takes the accounting department plenty of time to make an appropriate adjustment of the report. Therefore the labor cost would be increased as the workload is heavier. Moreover, it is quite hard for us to figure out the true cost drivers since not all indirect cost has a close relation with the cost drivers, for instance, almost all the assuming cost drivers have a low relation with the cost sometimes. If the cost driver is not right, the production cost would be distortion a lot as a result. It does not reveal the process of identifying the cost drivers so that the result is probably unbelievable. The absorption cost method enables the company to build up cost center for cost controlling and performance evaluation of each department. However, the cost pool of the activity-based cost method does not go along with the organization of the company. Thus it fails to provide the management team enough management and production control information. Some people in the management team oppose this method so much because it weakens the usefulness of the accounting data for the management control. I want more information on the detailed production process of each product such as the activities it involves and data for identifying cost drivers for better cost and profitability estimates. 7. Wilkerson has been compensating salespersons with commissions on their gross sales volumes(less returns). Parker wonders whether the company should change this incentive system. It is not a good incentive system for the company and Wilkerson should change it. Under this incentive system, every sales person would try his best to sell out much more product regardless the profitability of the company as a whole. They should design a new incentive system to make every sales person to sell more products with high margins. Furthermore, different products should have different incentive policies due to their different margins and characteristics. How to cite Variable Cost, Papers