For and Against Sweatshops      Greedy, corrupt management practices (including low wages) Unsafe working conditions (long hours, poor hygiene, outdated machinery) Prison-like barracks Labor force composed of mostly women and children Loss of jobs in affluent countries due to factory relocations  Low wages compared to what?  Safety is second priority to providing for a family  Shelter  Income for families  Cheaper products for buyers
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Controversy: Sweatshop Labor Defenders of sweatshops, such as Paul Krugman, claim that people choose to work in sweatshops because the sweatshops offer them substantially higher wages and better working conditions compared to their previous jobs of manual farm labor, and that sweatshops are an early step in the process of technological and economic development whereby a poor country turns itself into a rich country. Economists are focused on “trade offs” and when it comes to sweatshops, they ask whether the alternative of unemployment or even worse employment is better. In addition, sometimes when anti-sweatshop activists were successful in getting sweatshops to close, some of the employees who had been working in the sweatshops ended up starving to death, while others ended up turning to prostitution. BA 210 Lesson I.3 Trade 35
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Assign Costs to Activity Cost Pools Overhead Costs at Classic Brass (Manufacturing and NonManufacturing) Activity Customer Orders Production Department Indirect factory wages Factory equipment depreciation Factory utilities Factory building lease General Administrative Department Administrative wages and salaries Office equipment depreciation Administrative building lease Marketing Department Marketing wages and salaries Selling expenses Total $ 125,000 Production Department $ CostIndirect Pools factory wages Factory equipment depreciation Product Order Customer Factory utilities Design Sizelease Relations Factory building Shipping costs traced to customer orders General Administrative Department Administrative wages and salaries Office equipment depreciation Administrative building lease Marketing Department Marketing wages and salaries Selling expenses Total overhead costs 500,000 300,000 120,000 Other 80,000 $ Total 1,000,000 40,000 400,000 50,000 60,000 510,000 250,000 50,000 $ 300,000 1,850,000 Indirect $500,000 Indirect factory factory wages wages $500,000 Percent 25% Percent consumed consumed by by customer customer orders orders 25% $125,000 $125,000
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LETTER OF INTENT The effect of high intensity interval training versus moderate intensity training on anthropometric and cardiovascular health in children who are overweight or obese: A pilot study. PI Name: Ashwin Agrawal, DO, MA Stony Brook Children’s Hospital HSC T-11, Room 040 Stony Brook, NY 11794-8111 631-358-6106 [email protected] Funding Path Academic Pediatric Association Resident Investigator (RIA) Primary Mentor Name Peter Morelli, MD, FACC [email protected] Residency Program Director Name Robyn Blair, MD [email protected] Department Chair Name Margaret McGovern, MD [email protected] Participation Statement If funded, I agree to participate in any conference calls and/or in-person grantee meetings WORK IN PROGRESS…. PROBLEM, BACKGROUND AND SIGNIFICANCE: Approximately 30% of children in the United States are overweight/obese leading to a public health epidemic.[1] Pediatric obesity is linked to numerous acute and chronic health conditions including cardiovascular disease, diabetes, cancers, hypertension, and significant increase in all-cause mortality.[2, 3] Diet and exercise decrease the risk of obesity.[4] However, only 27% of children perform the recommended 60 minutes of daily exercise. [5] The American Academy of Pediatrics endorses that pediatricians assist children and their families with lifestyle modification such as diet and exercise to improve the physical, cognitive and mental state of children.[4] Fit Kids for Life (FKFL) is a 10 week lifestyle modification program developed and offered by Stony Brook Children’s since 1998 which incorporates nutritional guidance, wellness and a supervised exercise regimen for obese children in our community. Efficacy of pediatric obesity interventions is equivocal with many studies noting high attrition rates and poor long term adherence.[6-8] Factors that contribute to high attrition include: difficulty of exercise, repetitiveness/boredom from exercise routine or that weight loss was not visible. [6] Therefore, it is important to develop a novel, time efficient modality that will motivate, captivate and promote exercise and healthy nutrition for children to help reduce rates of pediatric obesity. Ideal intensity and duration of exercise programs for effective weight loss and improved health in pediatric populations is unclear.[6] Most pediatric obesity programs, including FKFL, have utilized moderate intensity training (MIT) which consists of exercise in 60 minute circuits.[6, 7] High intensity interval training programs (HIIT) have emerged and are effective at reducing weight and cardiovascular risk markers in adults.[9] Less is known abou the role of HIIT in the overweight/obese pediatric population. Early studies suggest that HIIT may have improved health benefits for children and adolescents. [10] Compared to MIT, HIIT programs employ short bursts of near maxim exercise intensity (HR ≥75% HR max) followed by brief rest periods and have a shorter duration (generally 30minutes). [10] HIIT programs have been found to be attractive to children and adolescents for several reasons including: 1) HIIT more closely mimics typical movements of children - short bouts (< 15 seconds) and high intensity, 2) HIIT can be delivered in a shorter timeframe, and 3) HIIT paradigms are more like playing a game which may decrease boredom, increase enjoyment and promote higher adherence.[11-13] Currently used outcome measures in pediatric obesity studies (such as height, weight, waist to hip ratio, Body mass Index [BMI], heart rate [HR] and blood pressure [BP]) may not be ideal. For example, BMI is influenced by linear growth and ineffective at quantifying body composition; waist circumference, while promoted by the WHO as a valid predictor of cardiovascular disease, is fraught with measurement reliability issues; and vascular health may not be reflected by BP and HR changes alone. Three dimensional (3D) body imaging is a new technique which may offer greater reliability in measuring body circumferences and inferring body composition. In addition, bio-electrical impedance has shown to evaluate fat content and muscle mass fairly accurately. In terms of cardiovascular health, brachial artery flow-mediated dilatation (FMD) is a safe, non-invasive technique which correlates strongly with coronary endothelial function and predicts cardiovascular disease.[14, 15] In the adult literature, FMD has revealed improved vascular health following exercise and diet, even in the absence of weight loss. Therefore, FMD may be a strong indicator of cardiovascular improvement following the FKFL program, and this outcome may reflect program success despite lack of change in anthropometric measures. Studies show improved vascular health (FMD) in adults even when body composition and weight have not changed, thus FMD may potentially be a more sensitive measure of exercise (and overall program) effect.[15] SPECIFIC AIMS: Specific Aim 1: To determine if high intensity interval training (HIIT) is a better alternative to moderate intensity training (MIT) for improvements in a) BMI and weight loss, b) body composition by a novel 3D body scanning method and bioelectric impedance and and, c) cardiovascular health measured by FMD and heart rate variability in children and adolescents who are overweight and obese. Specific Aim 2a: To determine if children/adolescents who complete HIIT program have better attendance and long term adherence to lifestyle changes compared to the MIT group. Specific Aim 2b: To determine if children in the HIIT program report higher enjoyment and satisfaction compared to the MIT group. HYPOTHESES: Hypothesis 1: Children who complete the FKFL HIIT protocol will have greater improvements in CV health (as measured by BMI, body composition, vital signs, and FMD) as compared Commented [1]: I would remove this line. BIA is not
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Family Definitions from the Census  Family: A family is a group of two people or more (one of whom is the householder) related by birth, marriage, or adoption and residing together; all such people (including related subfamily members) are considered as members of one family. Beginning with the 1980 Current Population Survey, unrelated subfamilies (referred to in the past as secondary families) are no longer included in the count of families, nor are the members of unrelated subfamilies included in the count of family members. The number of families is equal to the number of family households, however, the count of family members differs from the count of family household members because family household members include any non-relatives living in the household.  Family group: A family group is any two or more people (not necessarily including a householder) residing together, and related by birth, marriage, or adoption. A household may be composed of one such group, more than one, or none at all. The count of family groups includes family households, related subfamilies, and unrelated subfamilies.  Family household: A family household is a household maintained by a householder who is in a family (as defined above), and includes any unrelated people (unrelated subfamily members and/or secondary individuals) who may be residing there. The number of family households is equal to the number of families. The count of family household members differs from the count of family members, however, in that the family household members include all people living in the household, whereas family members include only the householder and his/her relatives. See the definition of family.
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IUC’s scope will focus on two functions (Finance and IT) Adherence to process definitions within the Hackett taxonomy is key to comparability; processes are defined end to end Selling and General Administrative Scope Finance Finance Human Human Resources Resources Sales* Sales* Executive Executive and and Corporate Corporate Services Services**  Total  Sales  General Cash Cash Disbursements Disbursements Total Rewards Rewards Administration Administration Sales Execution Execution General Administration Administration Management Management    Revenue Cycle Payroll Services Sales Operations   Travel and  Revenue Cycle Payroll Services Sales Operations Travel and Transportation Transportation Services Services  Planning  Real Accounting Accounting and and External External Reporting Reporting  Data Data Mgmt., Mgmt., Reporting Reporting & & Compliance Compliance Planning and and Strategy Strategy Real Estate Estate & & Facilities Facilities Management Management  Staffing  Function  Government Tax Tax Management Management Staffing Services Services Function Management Management Government Affairs Affairs  Labor  Legal Treasury Treasury Management Management Labor Relations Relations Legal  Workforce  Quality Compliance Compliance Management Management Workforce Development Development Services Services Service* Quality Management Management Service*  Organisational  Planning Risk  Order  Planning & & Performance Performance Management Management Organisational Effectiveness Effectiveness Risk and and Security Security Management Management Order and and Contract Contract Management Management (OTC) (OTC)  Total  Corporate Fiscal Communications  Service Fiscal Analysis Analysis Total Rewards Rewards Planning Planning Execution Corporate Communications Service Execution  Strategic  Planning Function  Service Function Management Management Strategic Workforce Workforce Planning Planning Planning and and Strategy Strategy Service Operations Operations  Function  Executive Office  Planning Function Management Management and Strategy Executive Office Planning and Strategy  Function Function Management Management Information Technology          Information Technology            Infrastructure Infrastructure Management Management End End User User Support Support Infrastructure Infrastructure Development Development Application Application Maintenance Maintenance Application Application Development Development & & Implement. Implement. Quality Quality Assurance Assurance Risk Risk Management Management IT IT Business Business Planning Planning Enterprise Enterprise Architecture Architecture Planning Planning Emerging Emerging Technologies Technologies Function Function Management Management Procurement Procurement            Supply Supply Data Data Management Management Requisition Requisition and and PO PO Processing Processing Supplier Scheduling Supplier Scheduling Receipt Receipt Processing Processing Compliance Compliance Management Management Customer Customer Management Management Sourcing Sourcing Execution Execution Supplier Supplier Management Management and and Development Development Sourcing Sourcing & & Supply Supply Base Base Strategy Strategy Function Function Strategy Strategy and and Performance Performance Management Management Function Function Management Management Marketing* Marketing*      Marketing Marketing Communication Communication Brand Brand and and Product Product Management Management Planning and Planning and Strategy Strategy Market Market Research Research and and Analytics Analytics Function Management Function Management Capture FTEs and Costs as defined regardless of where they are organizationally located
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Assign Costs to Activity Cost Pools Overhead Costs at Classic Brass (Manufacturing and NonManufacturing) Activity Customer Orders Production Department Indirect factory wages Factory equipment depreciation Factory utilities Factory building lease General Administrative Department Administrative wages and salaries Office equipment depreciation Administrative building lease Marketing Department Marketing wages and salaries Selling expenses Total $ 125,000 60,000 Production Department $ CostIndirect Pools factory wages Factory equipment depreciation Product Order Customer Factory utilities Design Sizelease Relations Factory building Shipping costs traced to customer orders General Administrative Department Administrative wages and salaries Office equipment depreciation Administrative building lease Marketing Department Marketing wages and salaries Selling expenses Total overhead costs 500,000 300,000 120,000 Other 80,000 $ Total 1,000,000 40,000 400,000 50,000 60,000 510,000 250,000 50,000 $ 300,000 1,850,000 Factory $300,000 Factory equipment equipment depreciation depreciation $300,000 Percent 20% Percent consumed consumed by by customer customer orders orders 20% $$ 60,000 60,000
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Unemployment High unemployment rate is one of the results of an economic downturn. It is defined as the percentage of the labor force which is not employed. Population is divided into 3 groups: 1)those under age 16 or institutionalized, 2)those not in the labor force, 3)the labor force which includes those age 16 and over who are willing and able to work. Part-time workers and discouraged workers who want a job, but are not actively seeking one, are not in the labor force. So they are not included in the unemployment rate. Unemployment rate (U) = (unemployed workers of the labor force / labor force) X 100% The economic cost of unemployment can be calculated by using Okun’s law: GDP Gap ( %)= ( U – Un ) X 2 where Un = natural rate of unemployment As we can see that the size of the labor force is crucial in determining the unemployment rate. Therefore, the Labor Force Participation rate is often calculated to see the percentage of the civilian non-institutional population that is in the labor force. Group 2 (those not in the labor force) and Group 3 (the labor force which includes those age 16 and over who are willing and able to work) form the non-institutional population. Labor Force Participation rate (%) = (Labor force / non-institutional population) X 100%
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NEED-TO-KNOW 14-2 Following are the costs of a company that manufactures computer chips. Classify each as either a product cost or a period cost. Then classify each of the product costs as direct material, direct labor, or factory overhead. 1. Plastic board used to mount the chip 2. Advertising costs 3. Factory maintenance workers’ salaries 4. Real estate taxes paid on the sales office 1. Plastic board used to mount the chip 2. Advertising costs 3. Factory maintenance workers’ salaries 4. Real estate taxes paid on the sales office 5. Real estate taxes paid on the factory 6. Factory supervisor salary 7. Depreciation on factory equipment 8. Assembly worker hourly pay to make chips Product Costs All Factory Costs Assets on Balance Sheet 5. Real estate taxes paid on the factory 6. Factory supervisor salary 7. Depreciation on factory equipment 8. Assembly worker hourly pay to make chips Product Costs Direct Direct Factory Material Labor Overhead X Period Cost X X X X X X X Period Costs Non-Factory Costs Expensed on Income Statement as Selling, General and Administrative Learning Objective C2: Describe accounting concepts useful in classifying costs. Learning Objective C3: Define product and period costs and explain how they impact financial statements. 18 © McGraw-Hill Education
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Income Inequality Wage Differences: Wage rate is not homogenous in our economy. The differentiation in wage is mainly due to the following three reasons: 1. Workers are not homogenous: as the labor quality varies, wage rate varies, too. The high skill labor has a higher MRP, their demand for them is usually higher. The education level, experience, training etc all contribute to the differences in labor qualities, 2. Jobs are differentiated: some jobs have more risk (construction workers); some jobs are dirtier (Janitor); some jobs needs a lot of training (doctors). The differences in job nature contribute to differences in wage rates. 3. Market is not perfect; discrimination causes wage differences. Woman, teenagers, and minorities are being discriminated against and receive lower wage rate. The Lorenz Curve The Lorenz curve is a graphical representation of the distribution of income, expressing the relationship between cumulative percentage of families and cumulative percentage of income. You can look at a particular point on the graph and see what percentage of income is earned by what percentage of the population, starting with the poorest families and working our way up the income ladder. The Lorenz curve for one economy may look substantially different from that of another, depending upon how evenly income is distributed among their population. If there were perfect income equality, the Lorenz curve would be a 45- degree line. If there were perfect income inequality, the curve would lie on the horizontal axis up to the point where 99.9% of the families had been included. Then become a vertical line, such that the entire income of the economy would be held by one person/family. The Lorenz Curve in the U.S. lies somewhere between these two extremes. Gini Coefficient is derived from Lorenze Curve and is between 0(perfect equality )and 1(perfect inequality).
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#include using namespace std; #define WINDOWS class Widget { public: virtual void draw() = 0; }; class MotifButton : public Widget { public: void draw() { cout << "MotifButton\n"; } }; class MotifMenu : public Widget { public: void draw() { cout << "MotifMenu\n"; } }; class WindowsButton : public Widget { public: void draw() { cout << "WindowsButton\n"; } }; class WindowsMenu : public Widget { public: void draw() { cout << "WindowsMenu\n"; } }; class Factory { public: virtual Widget* create_button() = 0; virtual Widget* create_menu() = 0; }; class MotifFactory : public Factory { public: Widget* create_button() { return new MotifButton; } Widget* create_menu() { return new MotifMenu; } }; class WindowsFactory : public Factory { public: Widget* create_button() { return new WindowsButton; } Widget* create_menu() { return new WindowsMenu; } }; Factory* factory; void display_window_one() { Widget* w[] = { factory->create_button(), factory>create_menu() }; w[0]->draw(); w[1]->draw(); } void display_window_two() { Widget* w[] = { factory->create_menu(), factory>create_button() }; w[0]->draw(); w[1]->draw(); } void main() { #ifdef MOTIF factory = new MotifFactory; #else // WINDOWS factory = new WindowsFactory; #endif Widget* w = factory->create_button(); w->draw(); display_window_one(); Chapter 3 – Page 8 Multi-Platform w/Abstract Factory
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