Wednesday, April 8, 2020


ENGLISH TODAY AND TOMORROW - VARIETIES OF ENGLISH Once a vast Empire, The United Kingdom has had a huge cultu ral, sociological and economic impact on its former colonies or members of community we call the Commonwealth. We are going to touch upon one of the main consequences of the colonial era - the English language. In many places where the British (English) had an influence, English still today functions as the official, often native language, of course with some amendments made to fit the locals. Additionally, someplace else, English is further used as the lingua franca , where this term is also known as the common or vehicular language used to make communication possible between people who do not share a nativ e language. We can see this for instance in Nigeria, where different places and tribes use their own means of communication and speak English to understand each other. The next role of the English language is that it functions as an international language . With the United States of America 's leading role in the world's economy and the United Kingdom following slightly behind, international companies and trade dealers use English as their means of communication together with French and sometimes Spanish. Why? The English language is one of the easier ones to learn as a foreigner without keeping you up all night. As for the present-day geographical distribution of English, it is spoken now on all the continents without exception and it is the third mostly spoken language in the world with only Chinese () and Spanish () being the first two. As I mentioned earlier, this distribution goes back to the colonial times and nowadays we can distinguish four geographical groups as follows: First being the group in British Isles including England, Wales, Ireland and Scotland. The second group functions in America, consisting of the United States, Canada and The Caribbean. Third English language group is in Africa and West, East and South parts of Africa are its subsets. Last group is spoken in the Pacific and is divided into South Asia, Australia and New Zealand and the Pacific Islands. With that being said, we can consider Britain and America the two main distinct groups for the English language. For each there is a set standard of formal language: In Britain, this is called the Receiv ed Pronunciation and in America we talk about General American . Received Pronunciation is the accent of Standard English in the United Kingdom and is defined as "the standard accent of English as spoken in the south of England , although it can be heard from native speakers throughout England and Wales. The study of RP is concerned exclusively with pronunciation, whereas Standard English , the Queen's English , Oxford English , and BBC English are also concerned with matters such as grammar, vocabulary and style. An individual using RP will typically speak Standard English , although the converse or inverse is not necessarily true. The standard language may be pronounced with a regional accent and the contrapositive is usually correct. It is very unlikely that someone speaking RP would use it to speak a regional dialect. General American differs from the RP in the fact that it is widely used by m ajority of Americans, when, on the other hand, RP is only used by the small minority. This general separation to groups is a one type, the other, also very important distinction in the English language, is the division between an accent and a dialect. And since in Britain there is a very visible social stratification, where people are often able to make instant and unconscious judgements about a stranger's class affiliation on the basis of his or her accent, it is important. We have to differentiate between words people use (= dialect) and the sounds they make, their pronunciation. Accent, or pronunciation, is a special element of a dialect that needs separate attention to be properly understood. A famous distinction in pronunciation in England is the so-called BATH vowel', the quality of the a' sound differing between north and south. For example, someone from Leeds, in the north of England, would typically pronounce bath' with the short a' of

Monday, March 9, 2020

Free sample - A Comparison of Life in the US and Life in the USSR in the 1960s. translation missing

A Comparison of Life in the US and Life in the USSR in the 1960s. A Comparison of Life in the US and Life in the USSR in the 1960sThe Soviet Union also known as the Union of Soviet Socialist Republics (USSR), was a state based on socialism (Martin, 1995). This state existed on what was formerly the Russian Empire. In the 1960’s, this state had one communist Party and a planned economy. Nikita Khrushchev, the Soviet leader, led this state with dictatorship leading to economic depression, and political repression (Smitha, 2000). In the 1960’s, the United States of America’s President, Lyndon B. Johnson, led America to large-scale industrialization, egalitarianism and calmed political turbulence as Civil Activism raged. He ensured that the blacks and other minority groups had their civil liberties thus making America a democracy. During this time, America was a capitalist economy and could not tolerate Soviet’s communism. This essay explores how capitalism boosted the economy of America as communism and socialism ruined the economy of the Soviet Union. After World War 1, the capitalist economy of America got a boost from the sale of arms and other military equipment. It used the gains to build its military power and used it as a â€Å"sphere of influence† thus dividing Europe with an Iron Curtain (The Norton Anthology of American Literature, 2003). Eastern Europe embraced capitalism and thus aligned itself with U.S. while Europe’s Western Nations aligned themselves with the USSR and adopted communism and socialism. The U.S economy was market based. The price of products and services was dictated by the supply and demand curve. Economic growth saw the expansion of infrastructure, industries, and urbanization (Frieden, 2006). Suburbs emerged with the middle class transforming in search of better wages. In the education system, students were taught business management, critical thinking, and questioning authority. These educational foundations geared the emergence of successful multinational corporations that changed the business face of the world. In USSR, communism dictated that the people or the citizens should worship the leaders. The state of government was more of a police state where freedom is controlled or curtailed. This limitation to human freedom and basic rights led to decline in production from agriculture to the industry and consequently the economic decline. Socialism ensured that workers were organized to form cooperatives. They produce goods and services, the leaders take them and redistribute them to the people (The Norton Anthology of American Literature, 2003). This is what led to the slowdown of the USSR economy because the worker toils to produce and he or she is not motivated. The USSR economy was a planned economy. Price controls, state owned and controlled industries lost a lot of revenue because there was poor governance and little motivation. The education system was structured along the lines of communism. Students were taught to follow rules without questioning authority. This is what has largely contributed to the unsuccessfulness of Russian corporations because people do not want to question authority even when they see a problem. Because of this, life expectancy dropped, many people lived on less than a dollar a day, poor housing, and lack of good food made them a disillusioned lot (Martin, 1995). The USSR government could not tolerate America’s capitalism. They used socialism and communism as their â€Å"sphere of influence† and thus gained support from Europe’s Western Nations. In the 1960’s the economy of the U.S and that of the Soviet Union grew at almost the same rate-6-7 percent (Smitha, 2000). Both countries made economic gains that made them to be the world’s leading superpowers and producers of manufactured goods. The existence of two equally powerful nations led to strained relations and hostility. The main cause was competition for support from the emerging economies and third world countries. References Frieden, J. (2006). Global Capitalism: Its Fall and Rise in the Twentieth Century. New York,   W.W. Norton Company. Print. Martin, M. (1995). Soviet Tragedy: A History of Socialism in Russia. New York, Free Press.   Print. Smitha, E. F. (2000). End of the Cold War and the Soviet Union: The Soviet Economy to the mid-1960s. Macrohistory and World Report.

Saturday, February 22, 2020

Compare and Contrast Essay Example | Topics and Well Written Essays - 1000 words

Compare and Contrast - Essay Example Does it remind you of something or seem entirely new? Do you notice if the band is playing 12-bar blues, AABA tunes, or something else? Are they playing from written music? Does the arrangement seem formalized or more like a â€Å"head† arrangement? ?3. The performance venue and audience: What kind of space does the event take place in? How big is the audience? Do you note anything about their ethnic backgrounds, age or gender? What are they doing? Listening? Talking? Dancing? ?4. Your general impressions of the event: Did you have a good time? Why or why not? ?5. Any ways in which the performance relates to issues we have discussed in class: Think particularly about the dualities we started off with: spontaneity vs. planning, and individuality vs. collectivity. ? I. Introduction Jazz, ever since having been introduced in the early 20th century, has become a staple of the music industry. Two jazz performances will be compared and contrasted with regard to the following: the pe rsonnel and instrumentation of the groups; the general style(s) of the groups and their repertories; the performance venues and audiences; my general impressions of the events; and a discussion about any ways in which the performances relate to issues that have been discussed in class. The two 2011 jazz performances that were attended were: a band named Klang, which had just recently released a CD entitled â€Å"Tea Music,† as well as the band Klang’s performance for their newest recently-released CD â€Å"Other Doors.† II. Personnel and Instrumentation of the Groups You might first note the presence or absence of a rhythm section. If there is one, which instruments are used and what are their roles? How big is the entire group? How do the various instruments relate to one another? Does one soloist stand out for you? Why? In both performances, there was a rhythm section. One person was on drums, while another person was intermittently doing percussion of various types including a xylophone. The other types of percussion besides the drums and the xylophone are not immediately known. The entire group is only composed of four people total in the band at one time. The other instruments that I remember included the main musician who was featured, who was on a clarinet. Two other members of the group play the vibraphone, the cello, and other various instruments—while the fourth musician plays drums only. The one soloist who stands out is the clarinetist, because he is the person who basically holds the band together. He’s also the focal point of all the action onstage. Basically, it’s his group, but everyone contributes somehow. III. The General Style(s) of the Groups and Their Repertories Can you identify the general style based on our class discussions? Does it remind you of something or seem entirely new? Do you notice if the band is playing 12-bar blues, AABA tunes, or something else? Are they playing from written music? Does the arrangement seem formalized or more like a â€Å"head† arrangement? The general style of the jazz presented, in both concerts, was very difficult to discern. This is because Klang is not a traditional jazz band in every sense of the word, even though they play some standards occasionally. However, for the most part both of their concerts focused on instrumentalism and attention to musical detail which really can’

Wednesday, February 5, 2020

Amidst the Moral Attack on Abortion Essay Example | Topics and Well Written Essays - 500 words - 1

Amidst the Moral Attack on Abortion - Essay Example Wade (Payment, 1993). However, even until today, abortion has been consistently challenged by many Christians and anti-abortionists because they find the act immoral and cruel. According to an article by Haven Bradford Gow (2002), abortion is a violation of human rights and that â€Å"making abortion illegal is necessary to guarantee preborn persons equal rights.† In this essay, I aim to challenge the views of those who oppose abortion by addressing three issues: the concept of killing a fetus, socio-economic outburst, and women’s civil rights. As women make up 50% of human population (UN Statistics Division, 2002), they deserve all the rights accorded to every individual. In the case of abortion, women have the rights that a fetus does not have until its personhood can be established. Going back to the case of Roe v. Wade, the personhood of a fetus is generally understood to â€Å"begin between 22 and 24 weeks† (Payment, 1993). In the same case, the concept of p ersonhood is viewed as different from the concept of human life. Human life occurs at conception, but fertilized eggs used for artificial fertilization are also human lives and those not implanted are routinely thrown away. If abortion is murder, then it is fair to say artificial fertilization should be also treated as human killings.

Tuesday, January 28, 2020

Performance Related Pay And Employee Rewards Management Essay

Performance Related Pay And Employee Rewards Management Essay Performance Related Pay (PRP) has been defined by several scholars including Armstrong (2002:261) and CIPD (2009). They suggested that PRP is a method of remuneration that provides individuals with financial rewards in the form of increases to basic pay or cash bonuses which are linked to an assessment of performance, usually in relation to agreed objectives. This definition captures what performance related pay is all about. In order to understand how PRP works in practice in relation to theories, it is been analysed with the help of the current practices which are prevalent in the organisations of repute. The organisation mentioned here is Mc Donalds which is also referred to as McD, which is a private sector fast food chain with 31,000 centres in 118 countries around the globe, McD uses performance related pay in order to motivate their staff, and also has different pay structures. The main aspects of performances related pay schemes have been identified as the nature of performan ce measures, assessment of the performance against fixed standards and how this is related to pay schemes (Kessler Purcell, 1992; cited in Thorpe Homan, 2000). PRP started becoming popular by the early 1980s and have been a major factor in the pay and reward scenes for many organisations. PRPs effect is more than just motivation alone; it is a significant phenomenon in the change management philosophy of the modern organisations. Now they have much more expectations thrust upon them like improving quality and skills, changing the work culture and promoting co-operation apart from the normal roles like recruit, reward and retain employees (Cannel Wood, 1992). In recent years people have been the key source to competitive advantage and it is not surprising on how employers try buying employee commitment. However the question of if the methods adopted are successful is still debated. Motivational theories can be traced back to the time of Taylorism and the theories have evolved from scientific management to Hawthorne, Maslow amongst others. However the report will focus on Vrooms 1964 expectancy theory on which PRP is based. According to CIPD (2009) there are three main objectives of PRP systems. Firstly it motivates employees to give their best performance by linking performance to the pay scales. Secondly PRP encourages the organisation to build up a strong high performance based organisational culture. Thirdly the fact of fair-trade policy. The better performed employee in the organisation gets the best monetary reward. The Expectancy Theory points out that management needs to communicate and disseminate information to employees that efforts will be recognised and rewarded also it is managements responsibility to establish schemes to reward the behaviour they want. Furthermore, the theory also implies that money is a significant motivator for most, and will usually alter our behaviour either by increasing or directing effort in specific directions to secure a higher salary or bonus payment. Also, it suggest that money is important not simply for its own sake, but because it is a means to achieve other ends (Taylor 2000:19). The theory has three central concepts. The first is Performance Outcome Expectancy which implies employee working in a particular way will yield foreseeable consequences while the Concept of Valence is the second. It examines the value derived from the outcome of behaviour and the final concept is Effort Performance Expectancy which examines employees perception of the likelihood of achieving a desired objective (Marchington and Wilkinson 2005). However PRP can not be discussed without looking at the old pay and new pay. The old pay was more compatible with traditional organisations structures and employment relationship in the 1970s and 1980s. The concept was characterised to be bureaucratic, based on incremental progression, lacks horizontal integration with other HR activities and it detached pay from the strategic objectives of the organisation (Philbeam and Corbridge 2006:231). The system faced lot of challenges because; pay had become a form of entitlement to employees, was not motivating and does not drive change. In contrast to the above, the main concerns of the old pay were fairness, consistency, equity and transparency but; was criticised for inhibiting organisational development in the twenty first century (Philbeam and Corbridge 2006:231). Lawler (1971) developed the new pay system which was in response to the issues raised in the old pay. It was the opposite of the old system which sets out to achieve challenges faced by the old system. The new pay was supposed to replace the old pay, he however stated that the new pay doesnt necessarily mean implementing new reward policies or abandon the traditional ones; it means identifying new pay practices that enhance the organisations strategic effectiveness (Lawler 1995:1). It was also suggested that the new pay helps link the financial success of the employee and the organisation, shows a connection between employee pay and performance and suggests that employee are rewarded when they exhibit a desirable behaviour (Tropman and McAdams 2001, Philbeam and Corbridge 2006). However, the new pay has since evolved giving birth to various forms of pay such as team based pay, competency pay, skills based pay et cetera. Performance related pay varies between sectors and the 1998 IPD research shows that PRP is used by 72% of employers in the financial services and 41% in the public sector (Armstrong 2002:266). Furthermore, the idea of linking a portion of pay directly to performance appraisal and to the achievement of specific performance objectives has proved particularly attractive to employers and such approaches are becoming popular in both the private and public sector (Taylor 2000:19). Moreover, PRP has a beneficial effect on employee performance and the achievement of organisation objectives and goals (Lawson 2000: 311). A typical example is when the bank introduced PRP in 2008. Here, monthly targets were given to employees and those who met their targets at the end of the month were rewarded in cash to encourage them, this is also applicable in the trust but the competition is between doctors. This worked for sometime but led to mistrust between employees. Employees began working on customer relationships that were not assigned to them and blacklisting of fellow colleagues with customers and senior management became the norm. This is supported by Marc Thompson (1992) who stated that new forms of pay can have a damaging impact on trust and working relations (Armstrong 2002:268). Similarly, PRP motivates and de-motivates employees at the same time. This is supported by Marchington and Wilkinson (2005) who identified from their research that 83.4% of the sample believes that PRP de-motivates while the others believe otherwise. Employees who meet their target are motivated to put in more effort some who have not met their targets will try keeping up with the drive however in a situation where a staff has met 99% of its target and their effort is not rewarded will lead to de-motivation and this will have a ripple effect for other staff will take up the attitude of why put in more effort when the organisation will not reward a colleague who met 99% of their target and this is applicable in both organisations. This also leads to lower job satisfaction on the part of the de-motivated employee and vice versa (Price 2007:484). However, the employer prefers PRP because it enables them pay few people more money rather than promoting the hardworking staff who has not me t their targets thereby saving cost. Again it depends on how effectively it works as a motivating tool to reflect organisational performance, employee development, loyalty, responsibility and the sense of achieving the organisational goals (LGE, 2008). . However employers use PRP to attract and retain people to their organisations by offering them competitive financial rewards. The basic assumption of employment is that services are exchanged for benefits which could come inform of money. Moreover, in an industry such as the financial services where PRP is a norm and the pay is competitive, staff retention is substantially important because; it may lead to the loss of business when the employee is recruited by a competitor and is offered higher pay. At the present situation of credit crunch most of the organisations are looking to reduce the number of employees as well as attract and retain only the employees who are high performing and multi skilled employees. Again high performing employees eight out of nine times is most likely to agree with the system of pay for performance and the organisations needs to put this scheme in order to attract and retain high performing employees (Thompson, 1992). In simple, establishing a standard f or measuring and rewarding for high performance can assist in retaining the most industrious employees. On the other hand it causes unfairness to the other employees because they get to share the target of the staff that leaves the organisation. This leads to the employer requiring the employee to put in more effort to achieve the new target under the same scheme. The doctors in the trust are not faced with this pressure because their targets are not financial and it lies more towards overtime hours and on call visits. One of the key concerns of the old pay was to promote fairness in the workplace. However PRP could lead to unfairness. PRP in both organisations is based on performance appraisal where the manager will recommend a staff for reward at the end of an appraisal period. In a situation where the manager recommends an average performer for PRP and does not recommend a top performer because the manager believes the employee has not done enough while it is evident to other managers and team members that it was the recommendation was a case of favouritism. This highlights a key issue affecting PRP which has been argued of not having a consistent method of judgement (CIPD 2009). The difference with the process in the bank is the entitlement of the employee to fill in their comment at the end of the appraisal and decide if the appraisal was fair or not based on listed reasons. This also cements the fact that PRP leading to conflict and in this case a rocky relationship between the appraiser and the appraise. Furthermore, CIPD (2009) suggest that linking of pay awards to performance review process may inhibit an open and honest discussion of an individuals training and development needs. This statement could be interpreted as PRP identifying developmental needs of the employee during appraisal process. Using the trust as an example the PRP scheme requires employees with the exception of doctors to present their continuous development plan (CPD) during appraisal period to show how they have developed, their future plans and the manager helps identify where the employee is lacking and how they can develop those areas. When compared to the process in the bank, there is no CPD presented during appraisal but the manager and employee identifies the areas where there is need for development to improve performance and make recommendations to management. However, both organisations only review the staff development at the next appraisal. It is assumed that team working yields better results. UNISON suggests that efficient and effective service depends on cooperation from staff Labour Research Development (1994:5). However PRP undermines team working because it does not put into consideration group efforts but it rather promotes individual working. The practice in both organisations promote team working but staff are only rewarded individually, which leads to uncooperativeness from team members, poor service delivery, de-motivation and it generally promotes poor performance. Marchington and Wilkinson (2005:341-342) states that with emphasis PRP places on individual performance-leads to a short-termist approach whereby individuals look for quick returns from small scale projects rather than addressing more fundamental problems. This shows PRP motivates better in short term compared to long term. The McDonald company lives up to the philosophy of Pay for Performance when it comes to rewarding their employees. While examining the situation in McD, it was noted that the organisation keep broadband pay data both internally and externally of the employees base salary after screening their performance which actually helps the employees to review their performance. McD offers TIP or Target Incentive Plan which is an incentive pay plan offered at corporate and regional employees helping them to link their pay to the performance in the sector they work. Kohn (1993) states that by and large, rewards succeed at securing one thing only: temporary compliance. When it comes to producing lasting changes in attitudes and behaviour, however, rewards, like punishment are strikingly ineffective.. there is no firm basis that paying people more will encourage people to better work or even in the long run, more work (Armstrong 2002:272). PRP is introduced to organisations to improve performance and maybe promote staff development during the process. However, it has been noted that with the existence of PRP in an organisation, there is a lesser drive for self development. People want to develop themselves initially to get be able to earn more money while a lesser percentage wants to improve their knowledge. PRP ensures people get the money, but de-motivates the staff on the long run while not accomplishing the initial goal which is to improve performance. Kohn (1993,1998) suggests that extrinsic rewards can erode intrinsic interest and that there is no firm basis for the assumption that paying people more will encourage people to better work or even in the long run more work (Armstrong 2002:272). Critique of the Performance Related Pay System Having examined performance related pay as a motivational instrument, it was noted that it is a widely used instrument in private and public sector organisations both nationally and internationally. It has proved overtime as a valid instrument for motivation but it has been criticised by various authors CIPD (2009) inclusive which states it has proved in some circumstances a rather crude instrument and the 1990s witnessed a number of challenges to the theory. It was also criticised of not been the only or even an effective motivator. According to Brown Heywood (2002) PRP increases the stress factor among the employees. most of the line managers having the view that staffs tends to put more pressure on themselves as they get motivated by the rewards and incentives which are put forwarded for individual performances and achieving set targets. The employees feel pressurised by the fact that their promotions and appraisals are heavily linked by the performance based approach. Because of this the workers tend to feel more stressed and can even lead to the breakdown of a staff member. Beer (1984) corroborates this while suggesting that when pay is tied to performance, it reduces the intrinsic motivation which comes when individuals are spontaneously involved in work because they are given freedom to manage and control their jobs also, it signals that it is management that is in control which reduces the individuals feeling of competence and self determination (Armstrong 2002:272). Several academics have criticised PRP as an instrument which promotes jealousness among staff which can lead to organisational conflict. However, Oswald (2002) disagrees with this and suggested that if salaries were confidential, then there s no way it can lead to conflict also he suggested that people should be paid on merit and effort (Wright 2004:122).PRP is measured using performance appraisal systems but the decisions of line managers makes reduces the viability of the process. PRP undermines team working and works more as a de-motivator rather than a motivator this is supported by Thompson (1993), Marsden and French (1998). While Pfeffer (1998) states that it is time consuming, undermines team working and it undermines the performance of both the organisation and individual in reality (Wright 2004:118). Conclusion The search for a positive relationship between PRP and performance as been described as looking for the holy grail (Fletcher and Williams 1992, Price 2007) while CIPD (2009) said it was the holy grail of the 1990s. Having examined PRP has a motivator, on reflection it shows it is a motivating instrument which is more applicable and effective in some industries compared to the others. Also, even though it has been criticised by several authors for its weaknesses, it shows that every theory has a weakness and its weakness has given birth to other forms of performance related pay thereby giving hope to more research on how performance can be improved in an organisation. The Labour Research Department (1999:2) quoting a personnel manager who stated money is really a de-motivator and a company that states the constant measuring of people against each other fed into staffs sense of job insecurity by generating evidence of failure to meet jobs. However, with its negative effect on performa nce, motivation, team working and the fact that the process could be subjective and expensive organisations are still applying it and trying to modify appraisal methods in order to get it right. Likewise the manager employee relationship is considered the main important factor in determining the success of PRP in an organisation (Thompson, 1992). However, Armstrong (2002:287) states that PRP has a limited power to provide incentive through financial means alone should be recognised, but that does not mean it should be rejected out of hand. It does work as a reward process in some circumstances and it does satisfy the basic principle that it is equitable to reward people who do well more than those who do badly.

Monday, January 20, 2020

The American Christian Worldview :: essays research papers

The American Christian Worldview All across the United States Christians are talking about this term called Worldview. What is it anyway? Many times, we release our guard and end up allowing society to change our thinking into what the rest of the â€Å"popular culture† thinks of our very being. As Christians, we should be giving scriptural backup for whatever conclusions one makes about this culture.   Ã‚  Ã‚  Ã‚  Ã‚  Every society has a culture. Each culture has a different method of thinking. One of the major issues each culture eventually deals with is their basic theology. If I were to ask someone who God was, the answer would vary depending on which part of the country I was in. This is where the development of worldview begins. People within that culture begin to migrate towards those who have the same beliefs in fellowship. Those people who have the same beliefs begin to form a culture. After a culture is formed, cultural studies begin taking form. In a religious community, the members of that community begin to form a standard of ethics to live by. After the individuals form a religious community, start a culture that culture begins to do cultural studies. Those cultural studies are a basis for the individuals to set boundaries of accepted ways to produce or consume culture in their community. The next step in this process deals with aesthetics. Aesthetics are the ways in which the culture communicates their beliefs and values. After all these concepts have taken their course, the individual has developed a worldview. Starting back at the very beginning of this process is the most dangerous aspect of this entire process we follow to gain a worldview. In today’s society there is a variety of versions of â€Å"God.† Depending on which God you believe in, your community and culture could be very far fetched from what the truth is. The overlying theme behind every formation that coincides with any worldview can be asked in one question. What is the purpose of my life? As Christians, we should be involved in society’s version of â€Å"popular culture.† We are called in the Bible to be the salt of the world, as the salt we shouldn’t be merely consuming the culture in which we live in, we should be part of it, adding everything we can.

Sunday, January 12, 2020

Cost Behaviors and Allocation Essay

The relationship between fixed, variable, and total costs of an organization is called cost behavior. It is also known as underlying cost structure, and is used for planning, control, and decision making within the organization. Healthcare organizations face several challenges to try and improve the quality of care and reduce costs at the same time. Their response to how to do this describes their cost behavior. Fixed costs is a cost that are certain regardless of the volume of services that are delivered and will occur even if the facility is closed. Variable costs are related directly to the amount of service that is delivered. These two costs make up the underlying cost structure of an organization. For example the costs of supplies used to draw blood in a laboratory, would be the variable costs, the costs to keep the laboratory open would be fixed costs. To understand the cost behaviors of the organization you have to figure out the relationship these costs have with the amount of services that they are delivering. To manage your costs you want to make sure that you are bringing in enough volume that will cover your costs. Cost allocation is a very important part of cost measurement. It is a pricing process that within the organization where managers allocate the costs of all the departments. Within healthcare organizations the overhead costs, costs from patient services departments, and support costs have to be allocated. Due to this pricing and service offerings are based on the total costs in relation with each services. If the allocations of overhead costs are allocated properly the organization is better able to make good decisions for the organization. Works Cited Evans III, J. H. (1998). Cost Management and Management Control in Healthcare Organizations: Research Opportunities. Behavioral Research in Accounting , 10, 78-103. Gapenski, L. (2012). Healthcare finance: An introduction to accounting and financial management (5th ed. ). Chicago: Health Administration Press.