Role of Positive Discrimination in the Workplace with Regard to the Essay

Job of Positive Discrimination in the Workplace with Regard to the Minorities - Essay Example This paper pronounces that businesses have understood the estimation of assorted variety corresponding to the workforce, subsequently utilizing enlistment and choice instruments that help bring socially differing representatives into an association. Positive separation was utilized in the past as a determination instrument to guarantee that minorities got the chance of speaking to their gathering at the working environment. This implied up-and-comers from minority bunches were qualified for occupations before the others paying little mind to their capabilities and aptitudes. This paper focuses on that positive segregation is a term utilized in the United Kingdom to allude to a gathering of measures utilized by governments, enterprises, establishments whether private of open, for example, schools, and organizations with an end goal to address separation influencing the whole framework. Positive separation is foreseen to encourage the pretended by minority gatherings to improvement and decrease disparities along these lines enhancing advancement pointers. It is significant for the country to plan and execute appropriate estimates that will help in checking disparity and the United Kingdom has kept on rolling out vital improvements to Positive segregation with an end goal to make them as accommodative as could reasonably be expected. Positive separation is the name used to portray governmental policy regarding minorities in society in the United Kingdom. In the United Kingdom, positive segregation regarding business alludes to strategies and measures set do wn to control work separation boundaries for ladies and people from minority gatherings. ... Positive segregation is foreseen to encourage the pretended by minority gatherings to advancement and decrease imbalances in this way improving improvement markers. It is pivotal for the country to plan and actualize appropriate estimates that will help in controling disparity and the United Kingdom has kept on rolling out essential improvements to Positive segregation with an end goal to make them as accommodative as could be expected under the circumstances (Noon, 2010:728). Positive separation is the name used to portray governmental policy regarding minorities in society in the United Kingdom. Governmental policy regarding minorities in society was presented in the United States by President John F. Kennedy as Executive Order 10925 and was marked on 6 March 1961. It was acquainted with dispense with or diminish separation of African Americans in the working environments, schools, universities and neighborhoods. Everything started with President Kennedy when he gave an official re quest in 1961. In 1964 the Civil Rights Act was presented and it made arrangements that denied separation and guaranteed that all Americans had equivalent business openings paying little mind to religion, race, shading or social foundation. In September 1965, President Johnson gave Executive Order 11246 that necessary all administration bosses to receive specific principles while utilizing laborers and to ignore the religion, race, national source or shade of the applicants. In 1967, governmental policy regarding minorities in society was corrected to concede sexual orientation as well. (Tsikata, 2009:12). In the United Kingdom, positive separation regarding business alludes to arrangements and measures set down to control work segregation obstructions for ladies and people from minority gatherings. Positive segregation should raise

Travel Restrictions to Cuba :: essays research papers

The US travel strategy limits Cuban-Americans to make a trip to Cuba once at regular intervals. Some concur that this assaults Family Values. Others concur with the movement limitation. Many feel its the best way to quit subsidizing the Communist Dictatorship. As of late an arrangement is the US make a trip limitations to Cuba. The strategy has numerous limitations, But the most questionable states that Cuban American residents may visit Cuba just once like clockwork( Farley and Thale, pg.1 ). The Policy speak to a fixing o f the US ban against Cuba( Farley and Thale, pg.1 ). This arrangement quits helping the Cuban Economy and bans Americans from purchasing fine stogies and modest sugar, on different things at the expense of our national respect, yet with regards to family issues, the strategy is extremely powerful in an incorrect manner. The new approach conflicts with family esteems. Â Â Â Â Â Through the History , The United State residents have by implication upheld the Cuban economy ( Sullivan, pg. 1 ). This approach stops the progression of cash into the Cuban Economy. In compelling harms the connections between Cuban-Americans and their families in Cuba. Yet, the strategy viably quits offering cash to Castro, and his psychological oppressor and lethal ways( Farley and Thale, pg.1 ). The strategy claims it stops endeavors to impact conditions in Cuba. Halted states of supporting Castro, essentially halting the progression of data and shortening the privileges of common American( Sullivan, pg. 2 ). Â Â Â Â Â Through the years the strategy has experienced numerous modifications. New changes have been included includes new limitations and has left past piece of the strategy set up. The New strategy rules are professed to assault family esteems. While some unequivocally contend that new amendment are important request to quit financing a socialist autocracy( Farley and Thale, pg.2 ). The strategy has experienced an ongoing and dubious change. The approach Now just permit Cuban - Americans to visit Cuba just once since forever Three years, as contradict to at whatever point you needed. Essentially before late corrections, you had the opportunity to travel every which way to Cuba however you wanted. Â Â Â Â Â The strategy over has experienced exceptionally successful updates. Cuban-Americans are the ones who are generally affected by the strategy. Fundamentally the individuals who have Cuban-American family in US with family in Cuba. The strategy impacts the families in Cuba in light of the fact that as far as possible the measure of philanthropic help that Cuban-American families can provide for their family.

Managing Side Effects of ADHD Medications

Managing Side Effects of ADHD Medications ADHD Treatment Print Managing Side Effects of ADHD Medications By Vincent Iannelli, MD facebook Vincent Iannelli, MD, is a board-certified pediatrician and fellow of the American Academy of Pediatrics. Dr. Iannelli has cared for children for more than 20 years. Learn about our editorial policy Vincent Iannelli, MD Medically reviewed by Medically reviewed by Steven Gans, MD on February 11, 2015 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 04, 2020 ADHD Overview Symptoms Causes Diagnosis Treatment Living With In Children NWphotoguy/Getty Images Children with ADHD can have a short attention span and may have problems being hyperactive and impulsive. That means that they may not do well at school, may have trouble making or keeping friends, and may even have problems at home and with after-school activities. Fortunately, treatments can help to control the symptoms of ADHD in most kids. These treatments typically include ADHD medications and behavioral therapy, whether it is formal behavioral therapy with a child psychologist or counselor, or just simple steps that parents and teachers learn to modify a childs behavior to help them get more organized, avoid distractions, and behave more appropriately. ADHD Medications ADHD medications have long been a core part of the treatment plans for many kids with ADHD. These ADHD medications now include: Short Acting Stimulants: Adderall, Dexedrine, Focalin, RitalinIntermediate Acting Stimulants: Dexedrine Spansule, Metadate ER, Ritalin SRLong-Acting Stimulants: Adderall XR, Concerta, Daytrana, Focalin XR, Metadate CD, Ritalin LA, VyvanseNonstimulants: Intuniv, Strattera That list makes it seem like there are a lot of different ADHD medications to choose from, especially if your child has side effects to one or more of the medications. Your choices quickly narrow when you understand that the stimulants are really just different forms and variants of just two types of ADHD medications -- methylphenidate (Ritalin) and amphetamine-based medications: Methylphenidate (Ritalin) based ADHD medications: Concerta, Daytrana, Focalin and Focalin XR, Metadate CD and Metadate ER, Ritalin LA and Ritalin SRAmphetamine-based ADHD medications: Adderall and Adderall XR, Dexedrine and Dexedrine Spansule, Vyvanse Why so many ADHD medications if they are so similar? In some cases, these medications simply have different delivery methods that make them last longer. For example, Concerta is supposed to last 12 hours, while Ritalin SR typically only lasts about 8 hours, even though they both have methylphenidate as their active ingredient. In other cases, the way you take the medication is totally different, such as the Daytrana patch delivery system. Side Effects Although these ADHD medications help many kids manage their ADHD symptoms, some parents are still hesitant to start their child on a medicine like Ritalin or Adderall because they are worried about possible side effects. In some cases, those worries are justified. Stimulants used to treat ADHD are notorious for causing a decreased appetite, weight loss, insomnia, and headaches. Many of these side effects are temporary  or can be easily managed by decreasing the medications dosage. Some parents are worried about the stigma of taking an ADHD medication, are concerned about controversies over Ritalin, or are worried that the medications will make their child angrier, more aggressive, or even too calm, like a zombie. Fortunately, these are not common side effects of ADHD medications, and if they do occur, your pediatrician would likely either stop the medication or lower the medications dosage. Other side effects that parents are often concerned about when starting their child on an ADHD medication can include: Tics - The worry over tics is likely because all stimulants list tics as a contraindication to their being prescribed. Many ADHD experts do not think that stimulants, such as Ritalin, actually cause or worsen tics though, and that ADHD and chronic tic disorders might simply occur together in some children.Sudden Death - Stimulants also carry a warning that they may cause sudden death in children with structural heart problems or other serious heart problems, such as cardiomyopathy or serious heart rhythm abnormalities. Remind your pediatrician about any known heart problems your child has before starting a stimulant to see if an EKG or alternative medication might be indicated.Suicide - Strattera has a warning about an increased risk for suicidal thoughts, which makes it important to monitor your child for changes in mood or behavior when starting or changing doses of Strattera. Minimizing Side Effects One of the best ways to minimize the side effects of an ADHD medication is to have realistic expectations for what you think the medication is going to do for your child. For example, if your child is so hyperactive and impulsive that he gets in trouble every day in school, it may be okay if he still gets in a little trouble for talking once every few weeks. Pediatricians, parents, and teachers sometimes get in trouble when they continue to push medication dosages to try and get total control of ADHD symptoms when the goal maybe should be to simply decrease disruptive behaviors, improve performance at school, and improve relationships with family and friends. Other tips to minimize side effects from ADHD medications: Start with a low, age-appropriate starting dose of the medication.Under the guidance of your pediatrician, increase the medication every one to three weeks until it seems to be working well or your child begins to have side effects.Consider a switch to a different type of ADHD medication if your child begins having too many side effects that arent helped by lowering the medication dosage. For example, if your child is taking an amphetamine-based ADHD medication, such as Vyvanse, then you would likely switch to a methylphenidate (Ritalin) based ADHD medication next.Ask your pediatrician if your child can take his dose of Strattera at bedtime if it is causing a lot of drowsiness.Consider a few extra healthy snacks and high-calorie foods if his main side effect is a decreased appetite and weight loss or trouble gaining weight.See your pediatrician for regular ADHD checkups, and at least every three to six months, to monitor your childs heart rate, blood pressure, and height and weight t o make sure he is growing well.Understand that you may not be able to control all of your childs ADHD symptoms with medication, especially if he is having side effects at high dosages. Simply decreasing the severity of the symptoms may have to be your goal, combined with behavioral therapy, and maybe even modifications at school.If your child isnt doing well after trying several ADHD medications and different dosages, instead of continuing to try higher dosages, which may increase the chance of side effects, consider that he may not actually have ADHD or he may have a coexisting disorder, such as depression or a learning disability.

Entrenched Sectarianism Limits Optimism, Impacts Views Of...

Entrenched Sectarianism Limits Optimism, Impacts Views of Democracy Hope for a more inclusive government, however, is tenuous given the deep distrust built over a decade of sectarian tensions and violence. Many participants believe the new government is no more inclusive than the previous one and is driven primarily by sectarian preferences. This hits at a core paradox that casts a shadow over Iraq’s future and its ability to progress: while almost all participants are highly critical of sectarianism in Iraq, many—even in the same statement—demonstrate sectarian attitudes. Though they are all eager to end the sectarian divisions, many participants still use sectarian language that further enhances this division. For example, a Baghdad Shia man says, â€Å"Iraq is one of the most important Arab countries; it is unbelievable that we have a Kurdish president.† Many participants view sectarianism as the underlying barrier to improving lives, strengthening the economy, resolving the security situation, and fighting ISIS. Sectarian tensions affect atti-tudes toward Iraqi leaders and democracy in general. For example, many Sunni and Kurd par-ticipants worry that Abadi will only represent Shia interests and think that someone coming from Maliki’s party, Da’wa, will focus more attention on those within his sect and ignore the needs of others. An Erbil Kurdish woman says, â€Å"Al-Abadi is from the same political party as al-Maliki and they have the same ideas and politics. They are doing the

Heroic Slave Rebel in Delaneys Blake or the Huts of...

Heroic Slave Rebel in Delaneys Blake or the Huts of America and Douglass Heroic Slave The fundamental element of a successful slave rebellion is a heroic slave rebel. Madison Washington of Frederick Douglass The Heroic Slave and Henry Blake of Martin Delanys Blake or the Huts of America serve as models of that rebel. First, he must possess a will to stay and fight-he must not be content to just run away and gain individual freedom, abandoning his family and friends. Second, he needs intelligence, and preferably education as well, to be able to organize large, complex plans of rebellion. Finally, he must be a natural leader, drawing fellow slaves and free abolitionists to follow him and fight for his cause. Throughout the novels,†¦show more content†¦But, as Madison explained to Mr. Listwell, freedom is not complete for some while their loved ones are still held by the bondage of slavery. Sir, I could not be free with the galling thought that my poor wife was still a slave. With her in slavery, my body, not my spirit, was free (Douglass 57). The duty he felt t owards his wife compelled Madison to travel back into the heart of the South to rescue his wife and her fellow slaves, rather than remaining a runaway. Unfortunately for Madison, his plan to aid his wifes escape failed and she was killed in the attempt. But, he knew that he could not have continued life without at least attempting to gain her freedom. As he said to Mr. Listwell, I could neither work, eat, nor sleep, till I resolved to hazard my own liberty, to gain that of my wife! (56). The force of familial ties drove Madison back into slavery and to rebellion. After his wifes death, Madison found himself once again a slave. He would lead a rebellion in which he eventually gained his freedom, but he had no way of knowing that would happen at the time he abandoned his freedom for the sake of her. Without this bond with his family, Madison Washington would have just stayed a runaway and never would have become a heroic slave rebel. Similarly, Henry Blake, throughout the first half of Blake, successfully ran away to Canada. Instead of traveling alone, Blake took with him Mammy Judy,

David the King Free Essays

David the King of Israel and the 21 Irrefutable Laws of Leadership After two thousand years of being scattered around the world, the Israelites, God’s chosen people were finally able to come back to their historic home. When they finally settled in and formed a new government, they decided to have as their national symbol a flag with the Star of David prominently displayed in the center. One has to ask, of all the great and mighty leaders that have come and gone in the history of ancient Israel, they opted to have David as the symbol of unity, strength, resiliency, courage and above all integrity for the newly formed nation. We will write a custom essay sample on David the King or any similar topic only for you Order Now This paper will look into the life of David and how he has risen from anonymity and transformed himself to become the most effective general and political leader Israel has ever known. Introduction Based on what can be gleaned from the Bible, David did not come from royalty. But his family could not also be considered as dirt poor since his grandparents according to the Book of Ruth owned land. Nevertheless, David had to work as a shepherd boy to help augment the income of his family. They also have no servants because when it was time to seek news and provide supplies to his brothers in the war front, David’s father asked his youngest son to travel instead of asking a trusted male servant to the job. The above-mentioned information is very important because it must be established that David was not groomed as a leader. It also provides contrast to the current situation in the 21st century where people are more aware of leadership quality traits and that schools and leadership programs are being established to replicate good leaders. But it was not the case with David. It can be argued that David was thrust into the limelight so to speak and he did not plot his way to the throne of Israel. When he visited his brothers, he witnessed and heard and unusual sight – the people of God cowered in fear against a man-giant called Goliath. The 8-foot plus warrior was taunting and blaspheming the Israelites and Yahweh respectively. His young heart could not take the insults and so he decided to do something about it and the rest as they say is history. 21 Laws of Leadership The fact that David did not consciously desired to be king and the fact that his family did not actively encouraged him to set his sights so high can be a very good starting point for studying the 21 laws of leadership. If Maxwell was right then even ancient peoples practiced these principles. If this study provides proof that an ancient leader such as David did indeed – consciously or unconsciously – sought out the benefits of these principles then at the end of this study one can conclude that John Maxwell was right to say that these principles are indeed irrefutable. The following pages describes Maxwell’s laws of leadership as seen in the life of David: A. The Law of the Lid- Leadership ability determines a person’s level of effectiveness David did not enroll in leadership school. His was a training program found in the wilderness. It was not formal but he desired to perfect the little talent that he had and from here he accelerated faster than the others did. During this time all he knew was three skills. The first one was to tend sheep; the second one is the ability to ward off predators using a slingshot and stick; and finally the ability to play the harp B. The Law of Process- Leadership develops daily, not in a day There were others who probably knew the same skills set as David but he became an expert in the little things on a daily basis he practiced the playing of the harp and the dead aim of a slingshot-shooter able to scare away lions and bears. He kept plugging on it until his fame grew as a young boy eager to please his father and also as a budding musician skillful with the harp. Because of constantly desiring excellence even in the little things, David was rewarded in his efforts. The news of a good musician skilled in the art of providing happiness to a gloomy heart reached the ears of a depressed King Saul. This was the beginning of an accelerated development process for David. On the part of David, it is very probable that he was not there absentmindedly fiddling with the harp but actively soaking it in learning all that he could. Now, the young is not only learning about the ways of sheep, lions, and bear he is also beginning to get an insight into the ways of a leader in the times when he was called into the palace. During this time, David had insider information as to how a government should be run. There were only a few young men given the privilege of doing so. C. The Law of Intuition- Leaders evaluate everything with a leadership bias There were many examples in his life when one can see this principle regarding intuition is in full display. The first one is when he faced Goliath. David did not grandstand or acted foolish as was suggested by his brothers. God knew what was going on, David was prompted by something so profound that no one in the whole camp was able to understand except this young man. The leader’s intuition was first displayed here when David refused to back down from a blasphemer and instead asked permission to go to battle with the giant. The second time this intuition was on display was when David refused to glory in humiliating Saul and finally when his enemy was killed he did not gloat and showed tremendous restraint choosing instead to mourn the former ruler of Israel. In this way David demonstrated a leadership bias and not merely someone following the dictates of emotions. D. The Law of Influence- The true measure of leadership is influence When David decided to become a dutiful son he immediately became an influence in his region. He was well known and it is the reason why he was brought to the palace of the king. Yet his influence grew even more in his association with the king. Finally his capacity to influence others grew exponentially when he destroyed Goliath. This capability was in full display when was able to convince the King that the whole nation should put their trust in him, knowing fully well that if he failed then Israel will be enslaved by the Philistines. His ability to influence grew as he was considered as Israel’s new hero. The Adult Years In the second phase of his life, David finds himself married, a successful career in the military and serving a delusional king, severely depressed and jealous of his success. It was at this time when he was driven out of the palace and he survived by living in caves. It is also at this point in his life when one can observe the following leadership principles come into play: 1. The Law of E.F. Hutton- When a real leader speaks, people listen 2. The Law of Respect- People naturally follow leaders stronger than themselves 3. The Law of Magnetism- Who you are is who you attract 4.The Law of Solid Ground- Trust is the foundation of leadership 5. The Law of Empowerment- Only secure leaders give powers to others 6. The Law of Connection- Leaders touch a heart before they ask for a hand The people that he met – during the time when he was Public Enemy No. 1 – were acknowledged to be fugitives like David. Many were the dirty dregs of society and the Israeli military would love nothing but their capture. Yet it was from this group that David handpicked his future leaders and used it as the core to create one of the most feared armed forces in the history of ancient warfare (1 Sam. 22). This could only happen if David was able to practice the 8 leadership principles listed above, including those mentioned previously. The desperate men gathered in the caves listened to David because they believe in him and they respect him because they sense that he is a man of inner strength. They probably heard that he was the one who had slain the giant while he (David) was still in puberty. They may have also figured out that Saul is hunting him down though he is innocent. So they were attracted to him because like them he has full of potential but circumstances conspired to make him a lesser man. It is also because of David’s loyalty to Saul – in spite of the king’s ingratitude – that made the people feel that they can trust this young man. So by training them and teaching them how to behave like a disciplined military unit, he was able to touch their inner being and he was able to empower them. Reigning King The following principles are evident even before he was making a push to ascend the throne of Israel. But it was only when he reached manhood when David was mature enough to display the following: E. The Law of Navigation- Anyone can steer the ship, but it takes a leader to chart the course For many years, David was living in a remote outpost far from Saul. But when Saul was dead he knew that the best step is to go to the capital and claim what was rightfully his according to the late prophet Samuel. F. The Law of The Big Mo- Momentum is a leader’s best friend David allowed his organization, his small band of men to gather momentum. There is no use charging a fortified target if the group is not yet ready. Momentum was building for years and when he was ready he made it known that it was time to go to Jerusalem. G. The Law of Timing- When to lead is as important as what to do and where to go Those who are eager enough to seize power and those who are foolish enough to charge in without being sensitive to what is happening all around him is not a good leader. David demonstrated his knack for timing when he did not immediately enter Jerusalem after Saul’s death. He waited until he has gathered enough support – until his army is ready to face whatever it is that the enemy can throw against them. H. The Law of Production- It takes a leader to raise up a leader One of the main reasons why David was able to establish a strong government can be attributed to his ability to raise up leaders. He was able to train former fugitives who used to have no direction in life until he stepped in and intervened in their behalf. The result was awesome, a multitude of military leaders were equipped and made ready for battle. I. The Law of Buy-In- People buy into the leader and then the vision Aside from leading a band of former fugitives to capture Jerusalem and other key areas in the Promised Land, the vision that David provided for his men were almost impossible to achieve. The men who went with him in pursuit of the dream have to believe first in David before they could follow him into harm’s way. J. The Law of the Inner Circle- A leader’s potential is determined by those closest to him It is important to note that David’s capability can also be determined by the caliber of people that he surrounds himself with. According to 2Sam 16 it was not only efficient military commanders that comprise David’s inner circle but also religious men who are also an important component of Israel society. K. The Law of Victory- Leaders find a way for the team to win David, it seems, can find the solution to his problem in just the nick of time. He saw the weakness in Goliath’s armor and he was well aware of his enemies weaknesses and strength allowing him to become Israel’s’ most victorious military strategist. L. The Law of Priorities- Leaders understand that activity is not necessarily accomplishment When Absalom, David’s son decided to rebel against his father and tried to usurp the kingdom, David did the unthinkable. He retreated and crossed the Jordan. He saw no reason to fight Absalom and engage him head on. He was criticized by this act but he demonstrated that it is not only ruthless action that can win wars. M. The Law of Sacrifice- A leader must give up to go up It is too many to count the times when David decided to sacrifice something in order to win. The first time that he demonstrated this is by obeying his father and doing all the tedious work needed to support his family. The second incident is when he decided to run away rather than to stage a coup against his King Saul. N.The Law of Explosive Growth- To add growth, lead followers-to multiply, lead leaders In the earlier part of his reign David was able to grow the army in size and potency in warfare. David has at least thirty chiefs responsible for hundreds of men. On top of this there are many that defected to David to increase further the strength of his army. O. The Law of Legacy – A leader’s lasting value is measured by succession Before he died, David left the Kingdom of Israel into the hands of capable men. One of them is Solomon who grew up to lead Israel into its golden age. But there is perhaps no other legacy that David left behind than to prepare a bloodline from which Jesus Christ will come from. Conclusion Even though the 21 laws of leadership was a modern take at leadership principles and values; it is clear to see that ancient men were able to observe and practice them. One of the ancient rulers who benefited greatly from the wisdom of the 21 laws is a young man called David. He was once a shepherd boy who grew up to become one of the most beloved and one of the most accomplished military general and ruler of Israel. References Maxwell, J. (2007). The 21 Irrefutable Laws of Leadership. Retrieved from: Â  Accessed 17 September 2007. Holy Bible. (2005) Today’s New International Version. CO: International Bible Society. Â   How to cite David the King, Essay examples

Proccess Costing vs Job Order free essay sample

The Hershey Company/ Kaiser Aluminum Process costing is used mostly in companies when converting raw materials into homogenous products. A single product is produced on a continuous basis and all units of the product are identical. Costs are computed by department where the materials, labor, or overhead costs are added to the product in the processing department. Our two companies, The Hershey Company and Kaiser Aluminum, convert raw materials to their finished products of chocolate and aluminum. The Hershey Companys main raw materials come from cocoa products such as cocoa liquor, cocoa butter and cocoa powder that is processed from cocoa beans. They continuously make certain chocolate products under their brand name or franchise. Under their annual report it states that their cost of sales represents the costs directly related to the manufacture and distribution of their products. These costs are the raw materials, packaging, direct labor, overhead, shipping and handling, and warehousing and distribution facilities. We will write a custom essay sample on Proccess Costing vs Job Order or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Their manufacturing overhead includes salaries, wages, utilities, maintenance and property taxes. This shows why The Hershey Company would use process costing because their costs are traced to only a few departments and there arent significant differences among the costs of various products. They are continuously making large batches of chocolate products and use an assembly line of mixing, refining, molding and wrapping to do it. Kaiser Aluminum has separate facilities for specific markets and processes. They use raw materials of alloy to create aluminum. Kaiser focuses on specific products of aluminum ranging from different sizes, shapes and quality. But they are constantly making aluminum. Both of these manufactures would use process costing because they are continuously making large quantities of the same identical product for each period. The costs are allocated to the units of the product in order to create an average cost for each unit. Job Order Costing – Debevoise Plimpton/ Delta Marine Job-order costing is used in situations where many heterogeneous products are produced each period. Debevoise and Plimpton is a law firm that uses job order costing to manage their individual client accounts. Debevoise and Plimpton provides a wide array of legal services related to litigation, real estate, M A, tax and many more. Delta Marine is a custom yacht building company that also uses job order costing due to the uniqueness and varying costs of each order. For example the website details plans on building a 70 foot yacht mainly to be used for those who enjoy fishing and diving. It also details a 66 meter yacht with a focus on the interior for those who are interested in worldwide cruising. The costs of these two products would vary greatly. In the case of Debevoise and Plimpton, each client they represent may be considered a â€Å"job. † The true cost of each job would be difficult to measure. Direct Materials such as legal forms, shipping costs, etc and Direct Labor such as attorney wages may be easier to match to the specific job, but overhead such as the cost of secretaries, depreciation, mailroom clerks, etc would be very difficult to link to a specific client. Examples of Overhead for Delta Marine that would be hard to link would be incoming inspection costs, dock rental space, website maintenance and advertising costs. While some overhead may be fixed from month to month such as factory rental and lease costs, the number of jobs produced for each of these companies could vary dramatically from month to month. These expenditures will need to be factored into the cost of each job using a predetermined overhead rate. Total overhead costs would need to be estimated in advance and divided by the allocation base (both companies would most likely use estimated direct labor hours for their allocation base). Estimating these overhead costs in advance establishes a unit cost which helps these companies compute the cost of goods sold on their income statement and set rates that would lead to future profit.