Impact of Shale Gas on Seismic Activity

Is shale gas development responsible for increased seismic activity?
1. Introduction
In recent years, shale gas has become the notorious poster child of the fossil fuel industry (Sovacool, 2014). Proponents tout it as being the answer to current energy needs given that it is available in abundance and has a lower carbon footprint than other fossil fuels e.g. coal and oil (Sovacool, 2014). Contrary to this, opponents have a firm stance against shale gas development, having concerns about its environmental impact. Shale gas has come under fire once again as a link between fracking and earthquakes has stirred up public emotions (Walsh, 2014).

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There has been a dramatic increase in the number of seismic events in the central and eastern regions of the United States. The US has seen over 300 earthquakes of magnitude 3.0 on the Richter scale over a period of three years (2010 to 2012) in comparison to an average of 21 events per year over the last three decades (Ellsworth, 2013). In several states such as Oklahoma, Colorado, Texas, Arkansas and Ohio these increased seismic events have been linked to underground injection of waste water from shale gas developments (Ellsworth, 2013). In the United Kingdom hydraulic fracturing at Preese Hall near Blackpool has been linked to two earthquakes of magnitude 2.3 and 1.5 on the Richter scale (Green, Styles & Baptie, 2012).
There are a number of procedural steps required for shale gas development that include the following: road and well pad construction, well drilling, casing, perforating, hydraulic fracturing, completion, production, abandonment and reclamation. This essay focuses on the underlying potential of hydraulic fracturing and underground waste water disposal to trigger seismic activities.
Despite seismic activities being recorded at only a handful of the numerous shale gas development sites, the evidence indicates that increased seismic activity can be linked to shale gas development (Ellsworth, 2013). Even though the magnitude of these earthquakes are on the scale of being nuisances rather than catastrophes (Sovacool, 2014), there is a growing interest into understanding the cause of these events and the mitigation strategies to avoid larger catastrophes in terms of earthquakes or surface damage.
2. Induced Seismicity
Induced seismic events are earthquakes triggered by human activity such as injecting fluids into rock formations for waste water disposal and hydraulic fracturing (National Research Council, 2013). Induced events have a much smaller magnitude than naturally occurring events and are therefore not usually felt on the Earth’s surface (Davies et al, 2013). Induced earthquakes take place when changes occur in the pore pressure-the pressure of fluid in the pores and fractures of rock-due to injection or withdrawal of fluids from the Earth’s subsurface. This change in pressure alters the stress on nearby faults, causing them to slip creating a seismic event. There are many factors that contribute to the magnitude and likelihood of an induced earthquake which include the injection rate, fluid pressure, fluid volume and injection duration (Davies et al, 2013). Since there is no physical difference between naturally occurring earthquakes and induced earthquakes it is difficult to determine the origin of a seismic event (National Research Council, 2013). A study conducted by Davis and Frohlich (1993) proposed criteria that have to be met in order to consider an earthquake as induced. These are:
1. Are these events the first known earthquakes of this character in the region?
2. Is there a clear correlation between injection and seismicity?
3. Are epicentres near wells (within 5km)?
4. Do some earthquakes occur at or near injection depths?
5. If not, are there known geologic structures that may channel flow to sites of earthquakes?
6. Are changes in fluid pressures at well bottoms sufficient to encourage seismicity?
Based on these criterion the seismic activity in Dallas Fort Worth, USA was attributed to disposal of waste water from fracking activities (Frohlich et al, 2010) and the earthquakes at Preese Hall, UK were linked to hydraulic fracturing (Green, Styles & Baptie, 2012).
Figure 1 shows the 198 recorded global induced seismic events (Davies et al, 2013:p.178). Out of the 198 examples of induced seismicity hydraulic fracturing accounts for only 3 instances of ‘felt seismicity’ (seismic activity above magnitude 2.0 on the Richter scale) and waste water disposal, specifically from shale gas activities, also accounts for only 3 ‘felt’ seismic events (Davies et al, 2013).

Figure 1. Frequency vs. magnitude for 198 published examples of induced seismicity (Davies et al, 2013:p.178)
3. Seismic activity due to hydraulic fracturing
Hydraulic fracturing is the technique used to extract gas from ‘shale rock’ formations. Shale rock has large quantities of methane which are trapped in it due to its low permeability (The Royal Society and The Royal Academy of Engineering, 2012). In order to release the gas, fracking fluid is injected at high pressures to create fractures, increasing permeability of the rock and allowing gas to flow out.
Micro-seismic events (less than magnitude 2 on the Richter scale) are often associated with the creation of faults in hydraulic fracturing, however their magnitude is too small to be felt on the surface (Davies et al, 2013). In the event of the presence of a pre-stressed fault near the fracked well a larger seismic event can occur although its magnitude will have an upper limit of 3 on the Richter scale (Green, Styles & Baptie, 2012). The magnitude of induced seismicity is directly proportional to the surface area of the fault and degree of stress on the fault (The Royal Society and The Royal Academy of Engineering, 2012). The magnitude also depends on the pressure in the well, which is determined by the following factors (The Royal Society and The Royal Academy of Engineering, 2012):

Volume of injected fracking fluid
Volume of flow back fluid
Injection rate
Flow back rate

The importance of controlling the well pressure can help mitigate seismicity, as seismic events have occurred only at wells where large volumes of fluid have been injected with little or no flow back leading to pressure build up (de Pater & Baisch, 2011).
The seismic activity observed at Blackpool, UK was linked to the hydraulic fracturing operations underway at Preese Hall due to spatial and temporal correlation (Green, Styles & Baptie, 2012). Eisner et al (2011) conducted a study to look into the reasons behind the earthquakes, which concluded that the earthquakes were caused by injection of fracking fluid directly into an adjacent fault. The fluid injection had changed the pore pressure, reduced stress on the fault and caused it to slip resulting in a series of earthquakes. The earthquakes were also measured against the criteria suggested by Davis and Frohlich (1993) to determine whether they were induced or natural events (Eisner et al, 2011):

Criterion (Davis & Frohlic, 1993)

Blackpool Seismicity

Are these events the first known earthquakes of this character in the region?


Is there a clear correlation between injection and seismicity?


Are epicentres near wells? (within 5 km)


Do some earthquakes occur at or near injection depths?


Are changes in fluid pressure at well bottom sufficient to encourage seismicity?


Table 1. Criteria proposed by Davis and Frohlich (1993) to help differentiate between induced and natural seismicity applied to events at Preese Hall (Eisner et al, 2011:p. 21)
The table above shows that the criteria were met and hence the events at Blackpool were classified as having been induced by hydraulic fracturing activities at Preese Hall.
In order to avoid such events the Department of Energy and Climate Change introduced the following controls and checks for well operators (Department of Energy and Climate Change, 2014):

Utilise all geological information available to determine the location of faults before drilling wells to ensure wells are at a distance from existing fault lines.
Inject minimum amounts of fracking fluid
Constantly monitor seismic activity
Introduce ‘traffic light monitoring system’, which determines whether to proceed with injection or not on the basis of seismic activity magnitude.

The implementation of these mitigation strategies would help operators assess location of faults before fracking, monitor seismic activity and stop even if minor tremors occur.
4. Seismic activity due to waste water disposal
Waste water is a by-product of fracking and is often disposed of by being injected, under pressure, into disposal wells. Waste water injection increases underground pore pressure and weakens nearby faults, lubricating them, and causing them to slip resulting in an earthquake. The magnitude of induced seismic activity from waste water disposal is larger than that of fracking because it involves injection of larger volumes of fluid over a timespan of months or years (as opposed to a few days for fracking) causing greater pressures to build up (The Royal Society and The Royal Academy of Engineering, 2012). The upper limit of magnitude of seismicity induced by disposal in 5 on the Richter scale (Majer et al, 2007).
In the USA links between waste water disposal and seismicity were drawn when a cluster of earthquakes were noticed in the Guy-Greenbrier area of Arkansas. Since the first disposal wells became operational in April 2009 this area experienced an increase in the number of magnitude 2.5 (or greater) earthquakes, with one in 2007, two in 2008, ten in 2009 and fifty four in 2010 (Horton, 2012). Horton (2012) reports that 98% of the earthquakes occurred within 6 km of one of the disposal wells, began post-injection, increased when the rate of injection increased and tapered off when the well was shutdown. After an extensive study of the area it was noted that the waste water was being injected into an aquifer from where it increased pore pressure on an unknown fault triggering the earthquakes (Horton, 2012).
Similar activity was observed in the Dallas Fort Worth area, where 11 ‘non-felt’ (magnitude less than 2 on the Richter scale) seismic events were recorded during the period between the 20th of November and 2nd of December 2008 (Frohlich et al, 2010). The epicentre of all 11 events was less than 0.5 km away from a disposal well thereby causing them to be classified as induced seismic events (Frohlich et al, 2010).
Out of the thousands of disposal wells in the US only a handful have displayed seismic activity (Frohlich et al, 2010). The reason for this could be that most of the wells are drilled into porous, permeable rocks suitable for accommodating fluids and that injection induced triggering occurs only if the fluid reaches a favourably oriented fault (Frohlich et al, 2010).
The Royal Society and The Royal Academy of Engineering (2012) have suggested steps that could be taken to mitigate the seismic activity due to waste water disposal:
1. Injection into active faults and brittle, non-porous rocks should be avoided
2. Pressure changes at depth should be minimised by reducing volume of fluid to be disposed. This could be done by building more wells to accommodate smaller volumes of fluid or injecting into highly permeable rocks.
3. A ‘traffic light monitoring system’ should be deployed to respond to seismicity.
5. Conclusion
After analysis of data from shale gas plays in the US and UK it can be concluded that shale gas development is responsible for the increased seismic activity felt in these regions. It must be noted however that most cases of seismic activity had magnitudes well below what could be felt at the surface (Davies et al, 2013). According to the National Research Council (2013) hydraulic fracturing does not pose a high risk for inducing seismic activity while disposal of waste water into underground wells poses a greater risk due to the injection of larger volumes of waste water for longer durations of time. However, of the 30,000 wells in operation in the US, only 3 wells have displayed ‘felt’ seismic activity (Davies et al, 2013).
A balanced approach should be taken while addressing this matter as other human activities (mining and oil recovery) are responsible for far greater incidences of induced seismicity (Davies et al, 2013). In order to allay public concerns and reduce risks associated with seismic activity the government should enforce certain regulations e.g. geological assessment of rock system at well site, deployment of ‘traffic monitoring system’, limitations on volume and rate of fluid injected and limitations on the proximity of wells to active seismic zones or critical facilities (hospitals, schools, nuclear power plants etc.). Coordinated efforts should be made between the government and industry to put in place a mechanism to respond to induced seismic events and gather comprehensive geological data from shale gas development sites to better understand why, how and where these events occur.
Davies, R., Foulger, G., Bindley, A. & Styles, P. (2013) Induced seismicity and hydraulic fracturing for the recovery of hydrocarbons. Marine and Petroleum Geology. 45 (0), 171-185.
Davis, S. D. & Frohlich, C. (1993) Did (or will) fluid injection cause earthquakes? -criteria for a rational assessment. Seismological Research Letters. 64 (3-4), 207-224.
de Pater, C.J,Baish,S. (2011) Geomechanical Study of Bowland Shale Seismicity.
Eisner,L.,Janská,E., Opršal,I.,Matoušek,P. (2011) Seismic analysis of the events in the vicinity of the Preese Hall well. Cuadrilla Resources Ltd.
Ellsworth, W. L. (2013) Injection-Induced Earthquakes. Science. 341 (6142).
Frohlich, C., Potter, E., Hayward, C. & Stump, B. (2010) Dallas-Fort Worth earthquakes coincident with activity associated with natural gas production. The Leading Edge. 29 (3), 270-275.
Green,C.A.,Styles,P.,Baptie, B.J. (2012) Preese Hall Shale Gas Fracturing Review and Recommendations for Induced Seismic Mitigation.
Horton, S. (2012) Disposal of Hydrofracking Waste Fluid by Injection into Subsurface Aquifers Triggers Earthquake Swarm in Central Arkansas with Potential for Damaging Earthquake. Seismological Research Letters. 83 (2), 250-260.
Majer, E. L., Baria, R., Stark, M., Oates, S., Bommer, J., Smith, B. & Asanuma, H. (2007) Induced seismicity associated with Enhanced Geothermal Systems. Geothermics. 36 (3), 185-222.
National Research Council. (2013) Induced Seismicity Potential in Energy Technologies. Washington, DC, The National Academies Press.
Sovacool, B. K. (2014) Cornucopia or curse? Reviewing the costs and benefits of shale gas hydraulic fracturing (fracking). Renewable and Sustainable Energy Reviews. 37 (0), 249-264.

Amylase Activity In Germinating Barley

Amylase is a calcium dependent enzyme which hydrolyzes complex carbohydrates at alpha 1,4-linkages to form maltose and glucose. Amylase is an enzyme found in the germinating seeds. Imbibition process causes the release of growth plant hormone gibberelin which stimulates the synthesis of amylase. The activity of the amylase enzyme is affected by many factors such as temperature, pH, enzyme concentration, substrate concentration, and the presence of any inhibitors or activators. In germinating barley, the food reserves are stored in the endosperm. The cotyledons store food for the use of embryo in the form of starch. Amylase enzyme breaks down starch into maltose, a chain of two glucose molecules Maltose then breaks down into glucose by the enzyme glucosidase. Glucose then enters the glycolytic pathway where it is used for the production of ATP and carbon molecules for biosynthesis. Glucose is used for the growth of plumule and radicle. This process is also known as the germination process. The emergence of plumule and radicle indicate that the seeds have germinated. In germinated seeds, the blue colour of the Benedict’s solution change to brick-red precipitate indicating the presence of glucose while maintaining the yellowish-brown colour of the iodine solution indicating the absence of starch. However, in non-germinated seeds, the yellowish-brown colour of the iodine solution change to blue black indicating the presence of starch while maintaining the blue colour of the Benedict’s solution indicating the absence of glucose. Most of the time, when all the starch have been used up, the seedling capable of undergoing photosynthesis to produce energy and carbon.
The higher the amylase activity, the higher the rate of seed germination. This is observed by a higher change in length of plumule and radicle. Hence, when performing the Benedict’s test, the concentration of brick-red precipitate is higher seedlings and the solution remains blue for the dormant seed.
The aim of the experiment was to extract amylase from barley and to use it for the catalysis of a biochemical reaction hence investigating the amylase activity during seed germination.
Materials and methods
Ten germinating seeds were taken and using a paper towel, the germinants were patted dry and the weight of the germinating seeds were recorded. Next, using a mortar and pestle, the 10 germinating seeds were crushed into a puree. Slowly adding 10 ml of buffer, the germinating seeds were further crushed for two minutes. This will allow the amylase to go into the solution. The crushed seeds was filtered into a 100 ml beaker and the amylase extract was poured into a measuring cylinder. The volume of amylase extract was recorded. A five-fold dilution of the latter was done by pipetting 5 ml of the amylase extract and adding 20 ml of buffer to make up a total volume of 25 ml. This mixture is called the diluted amylase extract. A control was then done by adding 5 ml of the diluted amylase extract in a test tube and placing it in a water bath at 80o C for 10 minutes. When the 10 minutes have elapsed the control was removed and allow to cool to room temperature.
Next the activity of amylase per mass of germinating barley tissue is to be determined. For this, onto ceramic plates, one drop of iodine was placed into 21 wells. A reaction mixture was then prepared by adding 5 ml buffer and 1 ml of 0.5% starch solution in a test tube. Then using a pasteur pipette, one drop of the reaction mixture was removed and added to one drop of the iodine. The iodine turned blue black. This was done to ensure the presence of starch in the reaction mixture. The previously made diluted amylase extract is thoroughly remix and 1 ml of the latter was added to the reaction mixture. The mixture is called amylase reaction mixture. (As soon as the amylase reaction mixture was prepared, reaction started. Amylase started to break down starch into simple sugars). Immediately, starting with well 0 on the ceramic plate, one drop of amylase reaction mixture was added to the iodine using a pasteur pipette. At one minute interval, another drop of the amylase reaction mixture was added to another well. This was repeated until the achromic point was reached. When the achromic point had been reached, the time elapsed was recorded.

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Once the achromic point was reached, the amylase reaction mixture was kept for the determination of maltose. (Note: Benedict’s reagent gives a red-yellow precipitate of cuprous oxide when boiled with maltose. This reaction does not occur with starch.) In a test tube, 2 ml of the amylase reaction mixture and 2 ml of Benedict’s reagent was added. A control reaction mixture was also prepared by adding 5 ml buffer and 1 ml of 0.5% starch solution but without the amylase extract. 2 ml of the control reaction mixture was then added in a test tube along with 2 ml of Benedict’s reagent. Both the Benedict’s reagent tubes were placed in a water bath at 80oC for 10 minutes and then examined for presence of cuprous oxide precipitate.
All of the above steps were then repeated but with dormant seeds and seedlings. All data were then recorded for further investigation.

Measurement of Anti-proliferative Activity Experiment

Human cancer cell lines A549 (Lung carcinoma), MCF-7 (Breast adenocarcinoma), DU 145 (Prostate carcinoma), DLD-1 (Colorectal adenocarcinoma), FaDu (squamous cell carcinoma of pharynx) were obtained from American Type Culture Collection (ATCC), USA. These cells were cultured in DMEM supplemented with 10% FBS and antibiotic combinations in 5% CO2 humidified atmosphere at 37 0C.
A colorimetric sulforhodamine B (SRB) assay was used for the measurement of anti-proliferative activity as described before (Adaramoye et al., 2011; Fricker and Buckley, 1995; Keepers et al., 1991; Skehan et al., 1990). It is the second major technique for testing and is the more preferred. This basically depends on the incur of the negatively charged pink amino xanthine dye, sulphorhodamine B (SRB) through basic amino acids in the cells. The released dye will give a more intense colour and more absorbance, when the number of cells and amount of dye is taken up is greater, after fixing, when the cells are lysed, (Skehan et al., 1990). The SRB assay is sensitive, simple, reproducible and more rapid than the formazan-based assays and gives better linearity, a good signal-to-noise ratio and has a stable end-point that does not require a time-sensitive measurement, as do the MTT or XTT assays (Fricker and Buckley, 1995; Keepers et al., 1991).

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Ten thousand cells were seeded to each well of 96-well plate, grown overnight and exposed to test samples at 100 µg/ml concentration for 48 h. Cells were then fixed with ice-cold tri-chloro acetic acid (50% w/v, 50µl/well), stained with SRB (0.4% w/v in 1% acetic acid, 50µl/well), washed and air dried. Bound dye was dissolved in 150 μL of 10mM Tris base and plates were read at 510 nm absorbance (Epoch Microplate Reader, Biotek, USA).
Anti-proliferative activity of test samples was calculated as:
% inhibition in cell growth = [100-(Absorbance of compound treated cells/ Absorbance of untreated cells)] x100.

Principal component analysis

PCA was carried out based on the contents of eighteen bioactive compounds in fruits and leaves of five Cassia species, using STATISTICA 7.0 software. When the contents of investigated compounds were below the quantitation limit or not detected in the samples, the values of such elements were considered to be zero.

Results and discussion

Optimization of chromatographic and MS/MS conditions

Complete separation of proximate analytes is certainly not required for MS/MS detection. In this study, chrysophanic acid and emodin are having same product ion, while catechin and epicatechin are having same precursor and product ion. Therefore, mobile phase was optimized using different compositions of solvents and adjusting their gradient elution for separation of all the compounds. Acetonitrile possesses stronger elution ability in comparison to methanol, which shortens the elution time and thus selected for this method. On the basis of the polarity of anthraquinones, phenolics, flavonoids and terpenoids in the extracts of Cassia species samples, an Acquity UPLC BEH C18 (2.1 mm × 50 mm, 1.7µm; Waters, Milford, MA) column was selected for their separation, which was more suitable for acidic mobile phase with smoother baseline in the separation as compared to other tested columns. Compared with acetic acid, formic acid was found more effective for ionization of compounds detected in the negative ESI mode. Thus, different concentration strengths (0.05%, 0.1% and 0.2%) of formic acid were investigated, and finally 0.1% formic acid concentration was selected for analysis. Therefore, optimized gradient elution with 0.1% formic acid in water and acetonitrile at a flow rate of 0.4 mL/min with the column temperature of 30°C resulted in separation of the 18 compounds in less than 8 min chromatographic run time.
All the compound dependent MS parameters (precursor ion, product ion, declustering potential (DP) and collision energy (CE) were carefully optimized for each targeted compound in negative ESI mode, which was performed by flow injection analysis (FIA). The chemical structures of 18 components were characterized based on their retention behaviour and MS information such as quasimolecular ions [M-H]–, fragment ions [M-H-COO]–, [M-H-COO-CH3]–, [M- CO-H2O] compared to related standards and literatures (Pandey et al., 2014; Wei et al., 2013; Xia et al., 2011; Yu et al., 2009). MRM parameters: DP, EP, CE and CXP were optimized to achieve the most abundant, specific and stable MRM transition for each compound as shown in Table 1. MRM extracted ion chromatogram of analytes are shown in Fig. 1.

Analytical Method Validation

The proposed UPLC-MRM method for quantitative analysis was validated according to the guidelines of international conference on harmonization (ICH, Q2R1) by linearity, LOQs and LODs, precision, solution stability, and recovery.

Linearity, LOD and LOQ

The internal standard method was employed to calculate the contents of eighteen analytes in Cassia species. The stock solution was diluted with methanol to different working concentrations for the construction of calibration curves. The linearity of calibration was performed by the analytes-to-IS peak area ratios versus the nominal concentration and the calibration curves were constructed with a weight (1/x2) factor by least-squares linear regression. The applied calibration model for all curves was y = a x + b, where y = peak area ratio (analyte/IS), x = concentration of the analyte, a = slope of the curve and b = intercept. The LODs and LOQs were measured with S/N of 3 and 10, respectively as criteria. The results were listed in Table 1. All the calibration curves indicated good linearity with correlation coefficients (r2) from 0.9990 to 0.9999 within the test ranges. The LODs for each analyte varied from 0.02-1.34 ng/mL and LOQs from 0.06-3.88 ng/ml and were much lower than those obtained with previous HPLC methods (Chewchinda et al., 2012; Chewchinda et al., 2014; Chewchinda et al., 2013; Ni et al., 2009; Prakash et al., 2007).

Precision, Stability and Recovery

The intra-day and inter-day variations, for the determination of precision of the developed method, were evaluated by determining the eighteen analytes in six replicates on a single day and by duplicating the experiments over three successive days. The overall intra-day and inter-day precision were not more than 3.37 %. Stability of sample solutions stored at room temperature was evaluated by replicate injections at 0, 2, 4, 8, 12 and 24 h. The RSDs value of stability of the eighteen analytes ≤ 3.19 %. A recovery test was applied to evaluate the accuracy of this method. Three different concentration levels (high, middle and low) of the analytical standards were added into the samples. Three replicates were performed at each level. The percentage recoveries were calculated according to the following equation: (detected amount–original amount) × 100% / added amount. The analytical method developed had good accuracy with overall recovery in the range from 97.75-105.09 % (RSD ≤ 2.42 %) for all analytes (Table 1).

Job Order Costing Process Costing and Activity Based Costing

A cost accounting system is the sum methods and techniques used by businesses allowing them to track resources consumed in production and distribution of services or goods to consumers. These methods and techniques are used by the management in order to evaluate and reward staff performance, by employees in order to manage recourses efficiently while the cost accounting system is also used for external reporting requirements meaning balance sheets and income statements. The cost accounting system is usually designed to meet particular needs of individual companies, for that reason there are three main systems businesses apply according to their needs.

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Job Order Costing is a cost system used to accumulate costs of jobs also called batches. Job order costing is used when individual production centres or departments work on a variety of products rather than one king of a product during a specific period of time. Prime costs and factory overhead costs are the two categories of production costs monitored with this method.
Process costing is a type of costing system used for production of small identical, low-cost items. Process costing averages the costs and can’t be directly traced to individual products.
Activity based costing (ABC) is designed to assign costs to activities. This method has become popular because of the fact that the complexity of businesses keeps growing and so does their need to assign increasingly large indirect costs to the appropriate department or activity. ABC is the process where costing is assigned based on the cause and effect relationship between costs and activities that drive costs.
What are major objectives of a cost accounting system in a hospitality establishment?
Within hospitality establishments cost accounting systems help successfully achieve the following management objectives:

Measuring the various needs and generated revenues of departments
Monitoring and controlling the progress of each department
Department related data gathered is used to evaluate costs and make proper adjustments and corrections in operating procedures

What are the major objectives of a cost accounting system system in a manufacturing company?
In manufacturing and service companies cost accounting systems help achieve the following management objectives. They provide the managers with helpful information regarding planning, cost control procedures and determining unit production costs. In most cases manufacturing companies also use a complete job cost sheet which contains Cost Summary and Unit Cost information since manufacturing costs are not immediately recorded as current period expenses. These information include total and costs per unit for:

Direct materials, which are the raw materials used in production which costs are directly traceable throughout the product manufacturing process.
Direct labour, which are the wages and other pay roll costs of employees whose efforts are directly traceable throughout the product manufacturing process.
Manufacturing overhead, is the category including all other manufacturing costs like utilities aside for the above mentioned ones.

What are the procedures in job order costing, process costing and activity based costing.
Job order costing process is a specific set of events which will usually occur with each job. Generally the process is as follows: an order (or sale order) is received for the batch of products, a production order is issued from the sale order materials and labour are ordered and tracked for the set of products, manufacturing overhead is allocated to the job using a predetermined rate (usually per labour or per machine hour). In fact manufacturing overhead will not affect the work in process account; instead it is changed to a control account. Direct labour and materials are charged by the accountant to the work in process accounts using the actual quantity acquired. These quantities are all tracked using a job costing sheet which will likely be already a computerized ledger and use used for each job. Spoilage which surpasses expected levels based on the job at hand is considered a period cost and is reclassified from work in process account into a separate account so it can be addressed by the management.
Process costing procedures follow specific procedures and while exact procedures may differ between different companies and businesses, but they generally follow these steps.
While other types of costing are initiated when a sale order is issued, a sale order is not required for process costing as it is a continuous process.
The work in process accounts are separated departments and are named according to the department they reflect on e.g. Work in process- F&B department.
The first department in the production process makes the first entry into the work in process account, generally for the raw materials.
While the products move from department to department entries are made to each work in process account of each department.
Direct labour costs are recorded at each period.
Actual overhead costs are recorded; no contra-account in needed because there is no over- or under-applied overhead due to the actual costs being applied.
Indirect costs are applied to the overhead account in actual amounts.
Activity based costing procedures can be more complicated to set up and operate than other costing systems. The activity based costing procedures are:
Only if a cost driver can’t be recognized a cost can be assigned on an allocative basis.
Related cost pools are assigned to an overhead rate on costs drivers.
Cost pools are used to assign costs; the basis depends on the business and industry.
Costs can be assigned to units, batches or products.
These pools can be combined to look at facilities, divisions, or other levels of cost classifications.
Costs can then be evaluated in order to see how and where they are occurring, knowing this the management can discern what cists are controllable and how they arise.
Which costing methods (job order costing, process costing and activity costing) are best suited to the following businesses and why:
Old Home Bakery, Inc (a bakery that produces to order): It will be able to use job order costing because it is designed for businesses which work with orders rather than mass production.
Apache Oil and Gas Refinery: Because the products are similar or identical the process costing is the appropriate method the business should apply. It is also recommended because the company uses an automated continuous process.
The Sea View Resort Hotel: the hotel is best recommended to use the job order costing because it offers services and the method is designed for such businesses.
Willie Wonker’s Chocolate Factory: because the business produces a standard item which units are identical it is best to apply the process costing method.
Harris and Harris Law Firm: Since this business offers services in the form of legal counselling or legal representation is it best to use the job order costing which refers to a desired unit which might not be identical to another offered service.
Explain and evaluate LIFO, FIFO and AVCO techniques.
LIFO stands for last-in first-out what means that recent purchases will be stored recorded and sold before the items that already existed in stock when the purchase was received. LIFO valuation is permitted due to the belief that an ongoing business does not realize an economic profit only from inflation. When prices are rising they must replace the inventory currently being sold with items oh higher prices. It also matches better current cost against current revenue and defers paying taxes on phantom income arising exclusively from inflation. LIFO is preferred by businesses because it delays a major negative effect of inflation; higher taxes.
FIFO is the most commonly used method used by businesses to record the value of inventory. It is appropriate when dealing with many different batches of similar products. The method assumes that the next item that will be purchased will be placed at the end of the line of to-be-sold items of that kind meaning what was purchased first will be sold first. In an economy of rising prices (during inflation), it is common for new companies to use this method to report the value of merchandise to boost their balance sheet. While the older and cheaper good are sold the new and more expensive goods remain as assets in the business’s books, financial statement boosted by FIFO also increase the chances a business has to get a loan.
AVCO is used to establish the value of an inventory by calculating the costs of units. In practice it provides us the results we want by dividing the total cost of good available for sale with the number of items for sale.

Photocatalyst Activity of TiO2 Nanotubes


Photocatalyst Activity of TiO2 Nanotubes



Introduction………………………….…………………………… 1

 Problem Summary ……………………………………………….1

 Purpose: Goals and Objectives………………………………………… 2


System analysis and design………………………………………. 3

 Study of current system………………………………………………… 3

 Problem and weakness of current system……………………………… 3

 Requirements of new system…………………………………………….. 3

 Functions of newsystem……………………………………………….. 4

2.4.1 Metal oxide semiconductor………………………………………. 5

2.4.2 Usefulness of titania and its phases………………………………..5

2.4.3 Diagram……………………………………………………………6

System Implementation…………………………………………… 7







In this work, we synthesized TiO2 nanotubes by hydrothermal route. The obtained particles were characterized and the photocatalytic activity was measured .In checking the photocatalic activity, dye was added and the absorption and degradation was measured. Various samples were prepared at different temperatures and their data were studied. The so obtained photocatalic activity was applied in water purification by using photocatalyst.



1.1           Problem Summary

There has been use of photocatalyst since many decades for various purposes and not only water purification. The working of photocatalyst depends on its minimum wavelength required for its excitation.

Today, when we use photocatalyst for water treatment, it is generally operated under UV light but we’ve tried to do the same in the presence of direct sunlight.

For water treatment by photocatalysts (conventional) tasks like:

UV light source

Power source

Maintenance of the source

Dependency on particular source

So with the old approach it becomes more costly as we are using a UV light source as well as a power source to supply power to UV source. Replacement of the UV source after sometime, as well as the power consumption is the reason by which the process becomes a bit costly.



1.2           Purpose: Goals and Objectives

TiO2 nanotubes have a promising photocatalytic activity where it is able to get excited even in the presence of direct sunlight and hence the requirement of UV light source is no more. Due to removal of UV light source, we can also eliminate power source and hence it will be free from the operational cost.

1.3           Scope

As this system works in the presence of sunlight, it has no need for power supply. It is also pollution free and has more amount of absorption so even in presence of only sunlight it may work better than that of the conventional UV method. As it uses nanomaterials which have higher surface area to volume ratio they give more area for reactivity.

System analysis and Design


2.1           Study of current system

Currently, the water treatment is working on conventional photocatalyst to maintain the following tasks

Photocatalyst excitation by using only UV source

Treatment using RO

Micro membranes

Nano membranes

2.2           Problems or weaknesses of current system

Some drawbacks of current system are as follows:

Low efficient

Photocatalytic effect under presence of UV only

Somewhat towards an expensive side

2.3           Requirements of the new system

Functional requirements

Energy efficient

Low cost

More durable

Low maintenance

More efficiency

Chemical stability

Low toxicity


2.4           Functions of new system


2.4.1     Metal oxide semiconductor

Unlike conventional photocatalysts, nanophotocatalysts provide triumphing properties which includes a vast surface area to volume ratio which is helpful to achieve more reactivity.

Being in nanoscale and especially TiO2 nanotubes, the optical property found here is such that unlike the nanophotocatalysts and other used catalysts, it has ability to work under the presence of sunlight which finally gives a farewell to source of UV light.

Being a metallic semiconductor, there is a valence band (V.B.) and a conduction band (C.B.). By the presence of C.B. and V.B. we can see oxidation and reduction by which unstable compounds can be made stable.

When a photocatalyst is exposed by light with energy equal to or greater than band-gap energy, there is conduction process taking place of electrons from valence band to conduction band leaving a positive hole in the valence band.

The excited electron-hole pairs can recombine, releasing the input energy as heat, with no chemical effect.

If the electrons and holes gets migrated to the surface of the semiconductor without recombination, they can take part in various oxidation and reduction reactions with adsorbed species such as oxygen, water and other inorganic or organic species.

2.4.2     Usefulness of Titania and its phases

In previous researches, many researchers have found that as compared to many other semiconductors such as CdS, ZnO2, SnO2 and many more, TiO2 is more efficient because of better photochemical stability, photocatalytic activity, robustness against photocorossion, low price and nontoxicity.

 Three phases of TiO2 exist.

i)      Anatase

ii)    Rutile

iii) Brookite

Amongst all the three, anatase and rutile are vastly studied whereas brookite has been studied very less.

The position of oxygen ions on the exposed anatase TiO2 particle surface possesses a triangular arrangement which allows significant absorption of organic molecules. Whereas, the orientation of titanium ions in the anatase TiO2 creates an advantageous reaction condition with the absorbed organic pollutants.

Fascinatingly, these favorable structural arrangements of oxygen and titanium ions lacks in the rutile phase of TiO2. Therefore anatase phase of titania shows higher photocatalytic activity than rutile.

Anatase phase is reported to be the most photochemically active form of titaniumdioxide, but several researchers also shows less photocatalytic performance in pure anatase phase.

As there is rutile phase along with anatase TiO2, it brings together a wider pore size distribution and some part of mesoporosity which results to encrement in the photocatalytic activity for this phase.

 From these reports, we can conclude that rutile-anatase composites/mixture can be used to enhance photocatalytic efficiency.




2.4.3     Diagram





System Implementation


As stated earlier, the synthesis of the TiO2 nanotubes was done batch wise. Due to difference in the synthesis temperature, it was found that there was change in the phase.

The absorption was tested and from the studies done before it was known about the formation of phase at a particular temperature. To obtain desired phase, various factors were studied from the research papers and patents.

The further process includes coating this nanophotocatalysts in the inner part of a transparent vessel which can be placed in direct sunlight which will activate photocatalytic activity leading to purification of water filled into that vessel at that time.

The caotings will get degraded with respect to time which is to be tested further.

The degradation of coating also depends on pH, concentration of the photocatalysts (dosage), temperature, light intensity and other factors.






















Faster access

Easy to use


Nature based service

More efficient as compared to older system

Low operational cost

Added functionalities


Can be accessed where there is sunlight



Problems Solved

Energy efficient

Portability achieved

Conventional sources removed

Environment friendly

No toxicity





By using nanophotocatalysts (especially TiO2 nanotubes), we can achieve water purification even if there is sunlight and hence there is no need of UV light source which also need a power source for it. It has no operational cost when compared to conventional method.

It is energy efficient as no energy is used while operation. Any transparent vessel can be coated which gives us liberty to coat small vessels as per requirement and this system can be made portable.

It has non-toxic elements which makes the product environment friendly.

Due to presence of composite phase, there is prominent increment in the photocatalytic activity as well as the reactivity. It provides larger surface area which as a result helps in saving the amount of the material used.

Due to less usage of the material it is again helpful in decrement of cost of making the product.

Degradation of the material cannot be predicted as it depends on temperature, pH, concentration of the nanophotocatalysts, oxygen, light intensity and many others.






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Empathy Mapping Canvas





Ideation Canvas





Product Development Canvas



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Importance of Physical Activity Essay

Physical activity is an important determinant of health. Its fundamental role in energy balance and weight control and in decreasing the risks of coronary heart disease, stroke, hypertension, diabetes, colon cancer, breast cancer, and depression is widely known. But in this fast paced life, people hardly incorporate physical activity in their daily routine. Non communicable diseases have, as a result been on the rise across the world.

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Even Mauritius have not been spared from this growing concern on diseases. Undeniably, compared to the past, the health of Mauritians has bettered given that now more facilities are available to combat once mortal diseases. Lifespan has increased as a result and the trend is there are more people as from 65 years old with the balance tipping in favour of the female population. The main problem that Mauritius faces nowadays is in terms of non communicable diseases. The new life trend now leads to other complications like diabetes, hypertension, kidney failure, heart problems, smoke and alcohol related problems.
Literature review
Physical activity is defined as any bodily movement produced by skeletal muscles that requires energy expenditure.(WHO,2013)
Regular moderate intensity physical activity is beneficial to health. For instance, it can reduce the risk of cardiovascular diseases, diabetes, colon and breast cancer, and depression. Other benefits include low risk of hip and vertebral fracture and weight control.
Types of Physical Activity
Aerobic, muscle-strengthening, bone-strengthening, and stretching are the four main types of physical activity.

Aerobic activity benefits the heart and lungs. Large muscles, such as those in your arms and legs are used the most. Running, swimming, walking, biking, dancing, and doing jumping jacks are examples of aerobic activity. Aerobic activity also is also known as endurance activity.
Aerobic activity increases heart rate. The person also breathes harder during this type of activity. Over time, regular aerobic activity makes the heart and lungs stronger and able to work better.

Muscle-strengthening activity

Muscle-strengthening activities improve the strength, power, and endurance of muscles. Performing pushups and situps, lifting weights, climbing stairs, and digging in the garden are examples of muscle-strengthening activities.
During bone-strengthening activities, muscles push against the bones as the feet, legs, or arms support the body’s weight. This helps to strengthen the bones. Running, walking, jumping rope, and lifting weights are examples of bone-strengthening activities.
Muscle-strengthening and bone-strengthening activities also can be aerobic if they make the heart and lungs work harder than usual. For example, running is both an aerobic and a bone-strengthening activity.
Stretching improves flexibility and ability to fully move the joints. Touching one’s toes, doing side stretches and yoga exercises are examples of stretching. (AHA,2013)
Levels of Intensity in Aerobic Activity
Aerobic activity can be performed with light, moderate, or vigorous intensity. Moderate- and vigorous-intensity aerobic activity is better for the heart than light-intensity activity. However, even light-intensity activity is better than no activity at all.
The level of intensity depends on how hard you have to work to do the activity. People who are less fit usually have to work harder to do an activity than people who are more fit. Therefore, what is light-intensity activity for one person may be moderate-intensity for another.

Light- and Moderate-Intensity Activities

Light-intensity activities are common daily tasks that do not require much effort. Moderate-intensity activities make the heart, lungs, and muscles work harder than usual.
On a scale of 0 to 10, moderate-intensity activity is given a score of 5 or 6. It causes noticeable increases in breathing and heart rate.

Vigorous-Intensity Activities

On a scale of 0 to 10, vigorous-intensity activity is a 7 or 8. A person doing vigorous-intensity activity can’t say more than a few words without stopping for a breath.
Examples of Aerobic Activities
Below are examples of aerobic activities. Depending on your level of fitness, they can be light, moderate, or vigorous in intensity:

Gardening, such as digging or hoeing that causes your heart rate to go up
Walking, hiking, jogging, and running
Water aerobics or swimming laps
Biking, skateboarding, rollerblading, and jumping rope
Ballroom dancing and aerobic dancing
Tennis, soccer, hockey, and basketball

In the present era, many technological advances and conveniences have made our life easier and less active. But there are other factors that affect participation in physical exercise. For instance, transportation, social capital, and time barriers independently contribute to low levels of physical activity. (Zlot et al., 2006). Physical activity is highly recommended among adults and those aged 18–64 years old should do at least 150 minutes of moderately intense physical activity throughout the week or at least 75 minutes of vigorous- activity throughout the week or an equivalent combination of moderate- and vigorous activity.(WHO,2013).
Unfortunately, according to the Mauritius non-communicable diseases survey 2009, only 16.5% of Mauritians (10.9% of women and 23.2%of men) undertook sufficient vigorous or moderate physical activity to meet national guidelines, that is, 150 minutes of activity per week. 56% (65.8% of women and 45.7% of men) reported doing no moderate or vigorous leisure time physical activity at all.
In line with the NCD survey 2009, the prevalence of type 2 diabetes aged 20-74 years was 21.3%: 21.9% in men and 20.6% in women in Mauritius. The prevalence of hypertension was 37.9%: 35.4% for women and 40.5% for men. The age and gender standardised prevalence of obesity was 16.0%: 11.3% in men and 20.5% in women (Mauritian adult population aged 25 -74 years). Comparing those results with the NCD 2004, the preliminary results of the 2004 NCD Survey indicate that the age-standardised prevalence of diabetes in the Mauritian population aged 20-74 years was 15.0% (15.0% among male, 15.1% among female). The prevalence of hypertension in 2004 in participants aged 20-74 years (standardized on the Census year 2000 population) was 24.2% in males, 22.8% in females and 23.1% in both sexes. In 2004, the age-standardised prevalence of obesity in adults aged 20-74 years was 5.6% among males and 13.7% among females, giving an overall prevalence of 10.3%.
On one side, adults do not perform enough physical activity, on the other side, type 2 diabetes; hypertension and obesity are on the rise in Mauritius.
Importance of physical activity
Benefits of physical activity are widely recognised.
Physical activity improves the cardiovascular and respiratory system
On a regular basis, moderate- and vigorous-intensity physical activity strengthens the heart muscle. The heart’s ability to pump blood to lungs and throughout your body is improved. oxygen levels in your blood rise as more blood flows to your muscles.
Capillaries also widen. This allows them to deliver more oxygen to your body and carry away waste products.
Physical Activity Reduces Coronary Heart Disease Risk Factors(CHD)
On a regular basis, moderate- and vigorous-intensity aerobic activity can lower risk for CHD. CHD is a condition in which plaque builds up inside the coronary arteries. These arteries supply heart muscle with oxygen-rich blood.
Plaque narrows the arteries and decreases blood flow to heart muscle. Eventually, an area of plaque can rupture . A blood clot can form on the surface of the plaque.
As the clot becomes large enough, it can mostly or completely block blood flow through a coronary artery. A heart attack can result.
Certain traits, conditions, or habits may increase the risk for CHD. Physical activity can help control some of these risk factors because it:

Can decrease blood pressure and triglyceride levels
Can raise HDL cholesterol levels.
Maintain blood glucose and insulin levels, which lowers your risk for type 2 diabetes.
Decreases levels of C-reactive protein (CRP). This protein is a sign of inflammation. High levels of CRP may suggest an increased risk for CHD.
Helps reduce overweight and obesity when combined with a reduced-calorie diet. Physical activity also helps in maintaining a healthy weight over time
Can help people to quit smoking. Smoking is a major risk factor for CHD.

Inactive people are nearly twice as likely to develop CHD as people who are physically active. According to studies, inactivity is a major risk factor for CHD, just like high blood pressure, high blood cholesterol, and smoking.
Physical Activity Reduces Heart Attack Risk
For people who have CHD, aerobic activity done regularly improves the function of the heart. It also decreases the risk of a second heart attack in people who already have had heart attacks.
Vigorous aerobic activity may not be safe for people who have CHD.
Physical activity boosts mental wellness
Tension, anxiety, depression and anger are relieved by performing physical activity
Exercise increases the flow of oxygen which directly affects the brain. Your mental acuity and memory can be improved with physical activity.
Physical activity improves physical wellness.
Stronger immunity
It enhances your immune system and decreases the risk of developing diseases such as cancer and heart disease.
Reduced risk factors
Becoming more active can lower your blood pressure by as much as 4 to 9 mm Hg. That’s the same reduction in blood pressure delivered by some antihypertensive medications. Physical activity can also boost your levels of good cholesterol.
Recommendations of physical activity
AHA Recommendation
At least 30 minutes of moderate-intensity aerobic activity at least 5 days per week for a total of 150
At least 25 minutes of vigorous aerobic activity at least 3 days per week for a total of 75; or a combination of the two
Moderate to high intensity muscle-strengthening activity at least 2 or more days per week for additional health benefits.
Physical inactivity
Physical inactivity has been identified as the fourth leading risk factor for global mortality causing an estimated 3.2 million deaths globally
Globally, six percent of deaths are attributed to physical inactivity. This follows high blood pressure (13%), tobacco use (9%) and is equal to high blood glucose (6%).
Moreover, physical inactivity is the main cause for approximately 21–25% of breast and colon cancers, 27% of diabetes and 30% of ischaemic heart disease burden. (WHO)
Physical inactivity
Globally, around 31% of adults aged 15 and over were insufficiently active in 2008 (men 28% and women 34%). Approximately 3.2 million deaths each year are attributable to insufficient physical activity.
In 2008, prevalence of insufficient physical activity was highest in the WHO Region of the Americas and the Eastern Mediterranean Region. In both these regions, almost 50% of women were insufficiently active, while the prevalence for men was 40% in the Americas and 36% in Eastern Mediterranean. The South East Asian Region showed the lowest percentages (15% for men and 19% for women). In all WHO Regions, men were more active than women, with the biggest difference in prevalence between the two sexes in Eastern Mediterranean. This was also the case in nearly every countr
Physical inactivity and cardiovascular disease
The increasing urbanization and mechanization of the world has reduced our levels of physical activity. The World Health Organization believes that more than 60% of the global population is not sufficiently active.
If you are physically active you will increase your life span, regardless of any adverse inherited factors. Physical activity, at any age, protects against a multitude of chronic health problems including many forms of cardiovascular disease.
Physical activity protects you by regulating your weight and improving your body’s use of insulin. Being active is beneficial for your blood pressure, blood lipid levels, blood glucose levels, blood clotting factors, the health of your blood vessels and inflammation, which is powerful promoter of cardiovascular disease.
Studies show that doing more than 150 minutes (2 hours and 30 minutes) of moderate physical activity or an hour of vigorous physical activity every week will reduce your risk of coronary heart disease by about 30%.
The consequences of physical inactivity are staggering.
More of us are overweight.
Adult (and childhood) obesity/overweight level continues to increase: 68% of all Adults are obese or overweight.
It is more difficult today to create an active lifestyle.
People are less active due to technology and better mass transportation.
Sedentary jobs have increased 83% since 1950; Physically active jobs now make up only about 25% of our workforce. That is 50% less than 1950.
Our average work week is longer. Americans work 47 hours a week – 164 more hours a year than 20 years ago.
Extra weight costs us physically and financially.
Obesity costs American companies $225.8B per year in health-related productivity losses.
The average healthcare cost exceeds $3,000 per person annually. An obese employee costs employer additional $460 to $2,500 in medical costs and sick days per year
There are previous studies that have been carried out to assess the views of high school students towards physical activity. In 2010 according to the study carried out by Lovell among non-exercising female students in the United Kingdom, that the greatest perceived benefit from exercise was physical performance followed by the benefits of psychological outlook, preventive health, life enhancement, and then social interaction. The greatest perceived barrier to exercise was physical exertion, which was rated significantly higher than time expenditure, exercise milieu, and family discouragement barriers.
Another study was carried by Daskapan in 2006 targetting Turkish university students. Current exercise habits and perceived barriers to physical activity were assessed in the sample. Using a Likert Type scale, participants responded an instrument with 12 items representing barriers to physical activity. Mean scores were computed. External barriers were more important than internal barriers. “Lack of time due to busy lesson schedule”, “My parents give academic success priority over exercise.” and “lack of time due to responsibilities related to the family and social environment” were most cited items for physical activity barriers.
In 1999, Allison carried out a study to assess the perceived barriers to physical activity among high school students in Metropolitan school in Toronto. Results showed that time constraints due to school work, other interests, and family activities were three of the four barriers considered most important. Female students had more perceived barriers than the male students towards physical activity. Two empirically distinct and theoretically meaningful factors emerged from the analysis—perceived internal barriers and perceived external barriers. Perceived internal barriers were predictive of physical activity in overall activity and outside of school activity. Perceived external barriers were predictive of overall physical activity and other school activity, but in the direction opposite of that hypothesized.
It was concluded that perceived barriers may be predictive of physical activity participation among high school students only under specific conditions.
Till date, no study has been carried out in Mauritius among the young population. To combat the rise in non-communicable diseases plaguing Mauritius, it is essential to identify the factors that are preventing young adults, especially the future graduates of our country, from adhering to the national guidelines of 150 minutes physical activity per week. On the same wavelength, the aim of this study is to identify the barriers that influence the students in participating in physical exercise. Findings from the current study will help to investigate the students’ motives for physical exercise and the challenges they face in taking part in regular physical exercise. The findings can assist policy makers, to design effective health strategies in promoting physical exercise at the level of the university.

Factors Influencing Participation In Physical Activity Physical Education Essay

When promoting physical activity to improve and maintain health, the socio-environmental influences that influence participation have to be taken into consideration. Physical activity is very important to public health as it has physical and mental health benefits (Kruk, 2009). It is crucial for prevention of disease but also improves a person’s health and well-being and there are social benefits (Kruk, 2009). Chronic diseases such as diabetes, stroke and coronary heart disease are especially a problem due the high number of physical inactivity (Department of Health, 2004). Adults who are physically active have up to 50% less chance of having chronic disease (Department of Health, 2004). Obesity is also a major problem in the United Kingdom and this could be reduced if there was more participation in physical activities. It would help with fat loss and improve fitness and health (Department of Health, 2004).

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The recommended amount of physical activity is a minimum of thirty minutes a day, five days a week. However, only 35% of males and 24% of females manage to complete this recommendation (Miles, 2007). This may be due to a change in lifestyle because compared to thirty years ago there are less manual jobs and a lot of everyday activities have been improved through use of machines therefore people can be less active (e.g. housework, shopping etc) (Department of Health, 2004). Physical activity is when a person expends energy above normal resting level and there are two types of activities; Usual and intentional (Kruk, 2009). Intentional activity refers to activities that are not normal daily activities, such as dressing or walking, but ones that are during leisure time (Kruk, 2009). This essay will look at some of the different factors that influence people to take part in physical activity and how these factors vary across different populations.
One factor to consider when looking at influences on physical activity is upbringing and family life. The interaction with family members and social groups when children are young plays a part in their interest in physical activity later on in life (Dagkas and Stithi, 2007). Social economic factor can determine how much a child can participate in physical activity as it has been shown that middle or upper class families take part as they see it as routine and can afford to take their children to classes and different activities (Dagkas and Stithi, 2007). In the study carried out by Dakgas and Stathi (2007) they found that depending on a child’s financial support, encouragement from family members and environment, participation in physical varies. They compared two schools; school A which was in the suburbs and 78% of pupils left with five or more grades at A*-C level compared to a school in the city (school B) which had 40% of pupils leaving with five or more A*-C level grades. They interviewed 16 year olds and asked them about what activities they take part in, if their parents help them out and school support. They found that the pupils from school A took part in many more activities in school but also outside of school hours. They had opportunities to join lots of different clubs (e.g. hockey and skiing) due to the school having links with sports clubs (Dagkas and Stithi, 2007). Pupils from school B didn’t have many opportunities and only participated in physical activity during school time. The school didn’t have playing fields so the variety of sports was limited. When asked about financial support many pupils from school A agreed that without their parents paying for their sessions or kit they wouldn’t be able to take part. Pupils from school B said they couldn’t afford to attend clubs as their parents didn’t have a lot of spare money (Dagkas and Stithi, 2007). The family encouragement was also very little as pupils said they didn’t do activities with their family at the weekends, they would hang around the park with their friends. This compares to school A, who said they go for walks or take part in activities with their families at the weekends. They also mentioned that because of other members of the family participating in sports this encouraged them to take part; this motivation was not the same for pupils from school B (Dagkas and Stithi, 2007). The study shows that a person’s upbringing can have a major effect on attitudes to physical activity and there are many factors that play a part such as living environment and occupation in adult life.
There is an influence of living environment on a person’s participation in physical activity and this is mainly due to the accessibility of facilities (Frost et. al, 2010).There is more of a positive attitude to physical activity if people can walk, in a safe and short distance to facilities (Frost et. al, 2010). People in rural areas are less likely to take part in physical activity as they do not have facilities close by compared to those who live in suburban or urban areas (Sallis et. al, 1990). There are two reasons as to why having facilities nearby encourage people to exercise. The first is that they provide visual stimuli; if a person has to walk past a leisure centre everyday then they are going to think more about taking part in physical activity. It also means that participating in physical activity becomes a social norm, making more people more likely to take part (Sallis et. al, 1990). If there are facilities close by it also decreases the obstacle of travelling and the travel time (Sallis et. al, 1990). The number of facilities in rural areas is a factor that influences participation and also why there is a greater chance of getting cardiovascular disease and type-2 diabetes (Frost et. al, 2010). Where a person lives may be due to their job and this can also have an impact on participation in physical activity.
Occupation influences participation in physical activity as it has been shown that your type of job can affect how much physical activity you do (Burton and Turrell, 2000). Blue collar workers (e.g. Drivers, labourers, machine operators etc.) have higher mortality rates and more risk of having cardiovascular disease compared to white collar (e.g. Clerks, sales people) and professional workers (e.g. manager). White collar and professional works have been shown to do more physical activity in their leisure time. This may be due to reasons such as blue collar workers may live further away from work so have to add travel time on to their leisure time and they may also have more work responsibilities to take care of (Burton and Turrell, 2000). They also might not have control over when and for how long they work compared to a manager who can have a say in their shifts. There has also been evidence to suggest that most in most workplaces people can spend up to around a half of their time sitting (Kirk and Rhodes, 2011). It is also a similar situation during leisure time when people watch television, using a computer or drive to places, meaning that people spend most of their day being inactive. This shows that their needs to be a change in lifestyle, particularly in workplaces. People should have time during their day to do half an hour of physical activity whether it is at work and during leisure time as physical activity plays an important role in prevention and treatment of hypokinetic diseases.
There has been research looking at how physical activity can help with the treatment of hypokinetic diseases such cardiovascular disease (CVD) and obesity. It has been shown that regular physical activity that uses large muscle groups is very important to treating CVD (Briffa et. al, 2006). Physical activity improves symptoms and functionality capacity, for example, reduces recurrent angina symptoms and also helps reduce breathlessness. Taking part in regular physical activity also help with recovering patients in daily activities as it builds up their strength (Briffa et. al, 2006). Survivors of myocardial infarction are 2.5% less likely to die if they are physical active (Briffa et. al, 2006) and this shows that doing even the minimal amount of physical activity is going to benefit a person in their life. Obesity can also be treated with the use of physical activity. To maintain body weight energy intake would have equal the amount of energy being expended and therefore to lose weight the amount of energy expenditure, by doing physical activity, needs to be greater which creating an energy deficit (Jakicic and Otto, 2005). To get the best long-term weight loss it has been found that there needs to be a high level of physical activity. This means instead of the recommended 30 minutes a day, a person would have to take part in 60mins of high intensity physical activity to achieve long-term weight loss (Jakicic and Otto, 2005). However it is not achieved just from physical activity, diet also needs to be made healthier to ensure maximum weight loss. This is why it is important to influence participation in physical activity as there could be a major decrease in obesity if people knew how important it was.
It has been shown that there are many factors influencing participation physical activity and that what work for one person might not suit another. When looking at the factors that influence young people it is shown there needs to be a change for schools and pupils from a lower class area as they don’t have the opportunities to participate that pupils from an upper class area may have. Schools could have after-school clubs where people from the local gym or football club hold classes for a smaller fee to get the children to take part in a variety of activities. Living environment also influences participation as if facilities are not available people do not take part in any kind of physical activity. People from rural areas should be encouraged to use the environment they have near-by to go for walks or cycles or hold classes in the local school or town hall. This means they don’t have to travel in to an urban area and will cost less money. Many people’s lifestyle now involves working a lot of hours, mostly in an office and having no leisure time to take part in physical activity and this is a big problem. There needs to be an attitude change in how people look at physical activity. It should not be seen as a chore but something that they will benefit from. If people knew how much their health would benefit from doing as little as 30 minutes of physical activity, five times week, then maybe more people would rethink sitting in front of the television when they get home from work. Once people learn the importance of physical activity then there could be a massive reduction in the amount of people diagnosed with hypokinetic diseases and a much healthier country.

Activity Based Costing (ABC) Advantages and Disadvantages

Activity Based Costing which is popularly known as ABC system has been considered as “an economic map of an organization’s expenses and profitability based on organizational activities” according to Kaplan R; and Cooper R.
“An activity is an event, task or unit of work with a specified purpose, for instance, designing a product, setting up machines, operating machines, and distributing products;” by Horngren, Foster, Datar. According to Kaplan R.S & Cooper R; ABC system came in the mid-1980s to meet the need for accurate information required by managers about cost of resources demanded by individual products, services and customers. It emerged as competition moved from local to global and from the efficient use of direct labour and machines.

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Absorption Costing also known as full costing is a traditional costing system developed in the 1900s, by which overheads incurred within a period were absorbed into the products by Kilgour D. The traditional absorption costing was introduced at a time when technology was simpler, competition was local, products were standard and not customised products and services, speed, quality and performance were not measurement for success in reference to Kaplan R.S &Cooper R.
Importance of Absorption Costing System or Activity Based Costing:
According to Horngren, Foster & Datar, the importance of a costing system should depend on whether the company is producing one type of product and therefore could allocate all overhead costs using one cost pool and one cost rate or whether the company is producing different kind of products and therefore need a system which could enable it apportion the total cost of resources accurately according to their usage of those resources. As companies began to expand and delve into producing variety of products, they began to notice that some products place more demand on their resources than others.
It became important to absorb overhead when products which are not the same but required different production processes or jobs which although the use the same facility but at a length of time according to Terry L. To ascertain how to apportion overheads to products or services, traditional absorption costing involves two stages; the first stage is the allocation and apportionment and the second stage is the use of absorption rate to absorb overheads into products.
Overhead Allocation: Terry L; overhead allocation is the assignment of all cost incurred to a single cost unit, centre account or time period.
Overhead Apportionment: This is a case where the costs incurred could not be identified with only one cost centre therefore the cost is shared between the cost centres using that service, for instance, lighting cost would be shared between all the cost centres using a suitable basis, Terry L. It is important that the basis upon which costs are apportioned are relevant, fair and equitable; Terry L.
Overhead Absorption Rate: This is usually calculated at the beginning of a period therefore it is based on budgeted costs and production volumes, AAT units 8&9. The formula is as follows: Total overheads of cost centre
Total number of units of absorption base applicable to cost centre
According to Terry L; before calculating absorption rate, the absorption base chosen has to reflect the characteristics of the given cost centre. The basis most commonly used are direct labour hours for a labour intensive cost centre and the machine hour basis usually used where the cost centre is highly mechanised. With exception of the above two basis, other basis include; Direct wages, Direct material, Prime cost and Cost unit.
ABC System: Activity Based Costing began in a manufacturing setting but has been more service -oriented than product oriented. Service Industries as much as manufacturing industries need ABC system to connect the cost resources they supply to the revenues earned by the individual products and customers serviced by these resources in reference to Horngren, Foster & Datar.
ABC System has three key features are: (1) With the system all costs used by a product whether variable or fixed in the short-run or overheads(indirect costs)in the long-run are identified by creating cost pools as ABC is focused on long-run variable costs for instance as Terry L; said, “costs for supporting activities like stock handling, production scheduling and so on”.
Cost Pool: Classifying all related costs to a particular activity together according to Terry L.
(2) The second feature of ABC system is; An amount of an activity performed in each cost pool is recognised as a basis of allocation for instance, set-up hours as a measure of set up activity. Horngren, Foster, & Datar.
(3) The third feature is that costs in a cost pool can sometimes be traced directly to products. Horngren, Foster, & Datar.
The Differences Between Traditional Absorption Costing and Activity Based Costing.
The differences between the two costing system are easy to notice. Below are lists of some of them:
The traditional absorption costing was introduced at the time when technology was simple, there was only local competition and not global, when products were standard not customised, from Kaplan S.R & Cooper R.
ABC system emerged at the time when competition had become global and fierce and had shifted from the efficient use of labour hours and machines, by Kaplan S.R &Cooper R.
The traditional costing uses mostly two allocation bases to allocate overheads to products; direct labour basis for a labour intensive company and the machine hour basis for a highly mechanised company. These two bases would not capture the demand of a particular product on the resources of the organisation. There are no cause and effect relationship to an allocation base with the use of this method, Horngren, Foster,& Datar.
With ABC system, costs of activities within the organisation are more accurately measured because the cost pools are properly structured with specific activity cost allocation bases which became cost drivers for the cost pool. Cost Driver: ” factor influencing the level of cost” from Terry L.
In the traditional absorption system, absorption rates are based on predetermined figures thereby giving rise to under and over absorption of overhead. Under absorption arises when the estimated overhead is less than the actual overhead. Over absorption of overhead arises when the overhead absorbed exceeds the actual overhead ; from AAT Study text units 8&9.
The measurement required to implement ABC system are costly as the system demands that management should estimate costs of activity pool, identify and measure cost drivers for the cost pools to serve as allocation bases; from, Horngren, Foster,& Datar.
The use of ABC system will require its activity cost rates to be updated regularly and a detailed ABC system consumes time, is difficult to understand and operate, Horngren, Foster & Datar.
Illustration : “As an illustration of the differences between traditional absorption costing and activity based costing,with attention to set up activity, the effect of allocating all overheads using direct labour hours as against an ABC emphasis on individual activities, the name of the company shall be called Z. Z produces two kinds of lenses for an automobile company. The first product is a simple lenses, the second product is called complex lenses.”
“Set ups involves trial runs, fine tuning, adjustments, wrong set-ups cause quality problems such as scratches . Each set-up requires different resources depending on the complexity of the operation. Complex lenses are produced in small batches because the mold has to be cleaned more often.” Horngren, Foster & Datar.
According to Horngren, Foster,& Datar, set-up data for simple lens and complex lens are:
Simple Complex
S3 lens CL5 lens Total
(1) Quantity produced 60,000 15,000
(2) Lens per batch 240 50
(3) No of batches (1/2) 250 300
(4) Set-up time per batch 2hours 5hours
(5) Total set-up hours (3)*(4) 500hours 1500hours 2000hours
Direct manufacturing labour hours 30000hrs 9750hrs 39750hrs
Z recognises total cost of set-ups comprising of allocated costs of process engineers, supervisors, set-up equipment of £300,000.
Solution: The table below shows how the set-up costs have been allocated to simple and complex lenses using direct labour hours and setup hours:
Setup cost per direct labour hours:
Setup cost per setup hours:
(300,000/2000)= £150
Simple Complex Total
S3 lens CL5 lens
Cost allocated using direct labour hrs:
£7.54717* 30000; £7.54717*9750 £226,415 £73,585 £300,000
Cost allocated using setup hrs:
£150*500; £150*1500 £75,000 £225,000 £300,000
Implementing the Activity Based Costing System:
The choice of implementing Activity Based Costing depends on the managers after evaluating the advantages and disadvantages, controlling the amount of details required and cost.
ABC system enables management to see their existing and predetermined cost of activities and business processes which then equips them with knowledge of the cost and profitability of the various products, services, customers and operating units according to Kaplan S.R, & Cooper R. There are several steps the company could take to change the existing costing system. These are:
Step 1: List all the activities of the company performed by indirect and support
Resources, for instance, material handling, schedule production and so on.
Step 2: Find out how much the company is spending on each activity in the company.
Step 3: Indentify the company’s products, services and customers, Kaplan S.R, Cooper R.
Step 4: Charge support overheads by their usage of the activity with emphasis on the
Cause-effect relationship.
Recommendation: ABC system is recommended since it provides more accurate product
Costs. The system has been used successfully in some service industries
Such as the Cooperative Banks to identify profitability, product mixes,
Improve efficiency and satisfy customers, Horngren, Foster & Datar.

Traditional Costing Methods vs Activity Based Costing (ABC)

In this report I will attempt to discover whether it is feasible as a company to change the Traditional methods of costing we currently use to the more modern Activity Based Costing methods, looking at the benefits and drawbacks of changing and whether it is worth implementing these new costing methods to our company as a whole.
Introduction / Background
As a small local engineering firm we currently use the Traditional costing method where we apportion Production overheads on the basis of direct labour hours. Does this give a fair and accurate representation of the true cost of expenditure each product consumes or should we as a company convert to the Activity Based Costing system or ABC as I will refer to it from here in, where we first assigns costs to the activities that are the real cause of the overhead and then assign the cost of those activities only to the products that are actually demanding the activities. Would this give a fair and more realistic look at the way we cost jobs. In this report I will look at both methods and determine whether we as a company should change the way we cost our jobs and if we do change to the ABC method of costing, what the conditions are of implementing this to us.
Traditional Costing Methods
Currently we adopt the more traditional way of apportioning our production overheads which involves the overhead rate being calculated using direct labour hours, machine hours, or units, in our case using direct labour hours. The advantages of using this system are:

Simplicity – the calculation of overhead rates is relatively straightforward;
They are widely understood in business;
They are not expensive to operate;
Until the late 1980s they were seen as fairly accurate;
They are still being used after many decades.

The weaknesses of traditional costing systems are:

Their reliance on arbitrary rather than cause-and-effect allocation of overheads;
Their inability to give accurate product costs in multiproduct companies;
Their failure to analyze non-manufacturing costs.

(“Traditional costing system.” A Dictionary of Business and Management. 2006. 19 Nov. 2010 . )
Currently using the traditional method of cost accounting we are allocating the factory’s indirect costs to the items manufactured on the basis of direct labour hours, By using only labour hours to allocate the manufacturing overhead to products, we are implying that the labour hours are the underlying cause of the factory overhead. Traditionally, that may have been sufficient for the company’s external financial statements. However, in recent decades the manufacturing overhead has been caused by many other factors. For example, some customers are likely to demand additional manufacturing operations for their products. Other customers simply want great quantities of product.

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If we want to know the true cost to produce specific products for specific customers, the traditional method of cost accounting is inadequate. ABC was developed to overcome the shortcomings of the traditional method. Instead of just one costing such as labour hours, ABC will use many costings to allocate our indirect costs. A few of the costings that would be used under ABC include the number of machine setups, the pounds of material purchased or used, the number of engineering change orders, the number of machine hours, and so on.
So do we continue to use this system because it is simple to use and has been used for decades or do we want a more accurate analysis and breakdown of the way we allocate costs.
Activity Based Costing (ABC)
Activity-Based Costing (ABC) is an Information System developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness to strategic decision-making.
ABC systems are designed and implemented on the premise that products consume activities, activities consume resources and resources consume costs (Sprow, 1992). ABC systems assign costs to activities based on their consumption of resources, and then activity costs are assigned to products or services in proportion to a selected measure of their individual workloads (Anderson, 1993; p. 7). ABC systems examine all processes (or activities) that are actually relevant to the production of a product and attempt to determine exactly what portion of each resource is consumed i.e. which activity a particular product uses.
(M. Gupta, K. Galloway / Technovation 23 (2003) 131-138)
Why the need for ABC, you may ask;
Nowadays managers are facing global competition and increased productivity in new manufacturing environments. Companies attempt to become customer focused and concentrate on quality products at competitive prices. Under these circumstances, many firms are interested in determining various costs more accurately with the objective to integrate manufacturing and marketing strategies. Various costing systems are used to provide an increased accuracy about product costs, product mix, pricing and other investment decision- makings. Some experiences reveal that the distortion in reported product costs and, in turn, product pricing could be reduced by using activity-based costing (ABC)
(A. Gunasekaran, M. Sarhadil Int. J. Production Economics 56-57 (1998) 231-242)
What are the benefits then of this new and modern way of costing, is it really the way forward for us.
It won’t eliminate costs but it will give us detailed information about the way we are consuming them, thus helping us to isolate problem areas with the view to rectifying why the costs are so high in these areas.
ABC costing is a good tool where different customers require different needs.
It’s an unwritten rule respected by many in the business world that you generally treat your best customers the best. The problem is, do you really know who your best customers are, or do you think you know? The majority of business people have the false perception that the best customer is the one that accounts for the largest portion of your income every year. This is not always the case for the simple reason that the same customer may be responsible for the biggest part of your expenses also. Studies have shown that 20% of all customers virtually provide all the profits of a company. Another 60% break even and the remaining 20% only reduce the bottom line. Wouldn’t it be nice if you had the names of that 20% of headache-inducing customers that are literally more trouble than they’re worth? To determine how much a customer is costing you, you must first identify the activities that relate to each customer and determine the total cost absorbed by those activities. These activities or “cost drivers” should be considered then to measure the level of activity absorbed by each customer. The ultimate purpose of implementing ABC is to separate these activities into individual cost drivers. Then, all you have to do is measure each customer’s participation in the specific cost.
(The ABC Portal is © 2002 Offtech Computing Pty Ltd.)
So with our customers’ needs being different in terms of specific shelters and designs we could cost jobs more accurately to each customer.
Looking at the draw backs to the ABC costing system, we would have to take into account the data collection process for this new system could prove to be very time consuming along with the capital expenditure on this new system and its subsequent running costs. Employee resistance must also be taken into account. This is a major obstacle in implementation of an ABC system. Such resistance is natural as the most common objective is to give a reduction in overhead costs, and in almost all circumstances this could result in a reduction in personnel.
So to break it down the advantages and disadvantages of ABC are;
The main advantages:

Assesses costs of individual activities, based on their use of resources
Enables accurate costing of all activities to be obtained throughout an organisation.
Easy to identify where high (and low) costs are being incurred and the cause.
A valuable tool for both business and process improvement
Helps with future product planning e.g. the cost of all activities associated with a product or service can be accurately determined before it is launched. This can then help with determining pricing, and any associated expenditure.

Disadvantages include:

It may be difficult to set up and establish, particularly if an organisation is using more traditional accounting methodologies. (barriers to change)
Can be time consuming if all activities are to be costed
May provide too much detail – obscuring the bigger picture.
Can lead to employee and possible management disharmony.


Team Management Activity and Reflection of Working at Amazon


 Having been employed for the past two years as a packer at Amazon, I have established a solid reputation for my work ethic. Also, I have furthered my education by completing Amazon’s management training program and a Bachelor of Arts in Business Administration at Ashford University’s Forbes School of Business and Technology.  As a result of this hard work and education, I was selected to become a manager of warehouse operations at a new plant. To begin my new position, I will need to analyze the five functions of management planning, organizing, staffing, leading, and controls, to achieve Amazon’s goals


 To begin, the planning function is the most important of the managerial duties. It establishes the building blocks by which managers can lay the foundation for achieving the organization’s goals. As I enter my role as a new manager I will use my knowledge of packing, managing, and my work ethic to cultivate a positive work environment. Initially, I would use the SWOT to assist in identifying the strengths, opportunities, weaknesses, and threats of the warehouse operations. Also, I would also have the supervisors, with the assistance of their employees, complete a SWOT to get first-hand knowledge of the processes from top to bottom. As a manager, I believe this is the best way I can access the skills, education, and abilities of my first line supervisors and all employees (Baack, D., Reilly, M., & Minnick, C., 2014). By doing this group analysis, everyone would have a hand in the overall operations, which would move to garner the respect of my teams.

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 Amazon started as a bookseller to simplify online transactions for its customers but not carry any inventory. However, in three short years, the company decided to begin holding stock to have more control over deliveries. (Hall, 2018)  Amazon’s found that if you get the products to the customer faster, sales will increase and their investment in multiple fulfillment centers would be a success. With multiple fulfillment centers and utilizing numerous mail carriers, Amazon found its way to reduce its overall shipping cost. (Yarow, 2013). As a manager, it is imperative to review all aspects that keep your business in front of the competition and stave off any potential threats. With my new-found knowledge and the availability of managerial tools, my team and I should be able to create a stable work environment and meet the organizational goals.


 The next step is to review the organizational structure of Amazon by examining the leadership structure and the decision-making process along with the operation of the warehouse, and it fits into that structure. The organizational structure “is a formal system of task and reporting relationships that coordinates the activities of employees so that they can work together to achieve organizational goals” (Baack, D., Reilly, M., & Minnick, C., 2014). Amazon can be classified as hierarchical because all operations report to the company’s two CEOs; however, there are seven segments that are run independently under the direction of the CEOs (Dudovskiy, 2017). I feel this is a solid organizational structure due to the key components all being funneled to the company’s CEOs. Since the company is divided into these segments, the CEOs essentially have created experts within every operational segment; they are ensured they have all of the information needed when making an overall decision.

 In this hierarchical design, it is vital to the overall mission to ensure the relationships with all of the employees is active and open. Ensuring open communication will ensure that all employees concerns are heard and respected. I would move towards operating the warehouse as an organic structure that would allow the maximum flexibility to adjust for future changes and create a strong relationship with managers and employees. Organic structures enable the employees to voice how tasks should be completed meanwhile allowing low-ranking supervisors and employees to have their view in the majority of the organizational changes (Baack, D., Reilly, M., & Minnick, C., 2014). Together, our crew would be able to create efficient processes with all subsections of the warehouse thus meeting the warehouse mission and overall organizational goals


 Now that we have organized our plan and structure staffing the warehouse is the next step. Staffing, if done properly can have a devastating impact on every aspect of an organization. To achieve our goals in the warehouse, we must be able to select the right people for the job. Through staffing, a company can effectively reach its goals by careful selection and efficient placement of people in roles throughout the company (Baack, D., Reilly, M., & Minnick, C., 2014). Considering the strengths and weaknesses of each potential employee and matching those to the functions needed to be filled will determine if a person would be a good teammate.  At times staffing can be costly if a company if a company has high turnover rates: “In skilled and semi-skilled jobs, the fully loaded cost of replacing a worker who leaves is typically 1.5 to 2.5 times the worker’s annual salary” (Cascio, 2014). To avoid this cost a company should invest in strategic human resource management systems that allow a company to match jobs functions with overall business strategies (Baack, D., Reilly, M., & Minnick, C., 2014).  However, regardless of the hiring costs, a company can recoup that cost over time by hiring quality people for a role they are suited from the start. Ensuring the HR department has the expertise to aid management in effective hiring techniques will secure an effective workforce. Over the long term, through effective staffing, a company will reduce the cost of replacing employees if they do not succeed in their functions.

 Since we have an outstanding HR department, we can ensure that we staff the warehouse with fully capable employees.  Next, we will need to ensure we provide the employees with the proper tools for them to be successful. All new employees will go through an initial orientation and are fully trained before working on their own.  All new employees will be introduced to the overall mission, meet with all levels of management and be introduced to new coworkers through the orientation process. They will be trained on all rules and regulations, given initial expectations, and a tour of the warehouse.  An effective orientation program can foster higher job satisfaction, lower absenteeism, and reduce turnover by creating a stronger relationship throughout all levels and create buy-in to organizations mission (Baack, D., Reilly, M., & Minnick, C., 2014). Once the initial orientation is complete, new employees will go through on the job training (OJT) with highly trained and experienced employees. OJT allows these experienced employees to show the new employees how to perform the tasks properly and efficiently, and offer them the opportunity to gain overall understanding and receive feedback after getting an opportunity to do the job (Baack, D., Reilly, M., & Minnick, C., 2014).  Training this way ultimately eases transitions of new employees into their new job and ensures production standards are still being met.


 Amazon is aligning as a vertically integrated company through many of their recent mergers. Therefore, so they must have total control of the supplies and distribution centers. To prepare for this dynamic, I will prepare my employees for a system that will require flexibility as I incorporate the organic structure. Amazon is not slowing as it is still growing and perusing an aggressive business diversification strategy and its organizational structure will remain dynamic while being subjected to multiple changes (Dudovskiy, 2017). To maintain morale, I will have to push to be a transformational leader and develop leadership in different roles as this should gain their trust and motivate them by setting high but obtainable goals. (Baack, D., Reilly, M., & Minnick, C., 2014). Following Locke’s goal-setting theory, I will need to establish clear goals that clarify expectations and establish a measurable reference to guide the feedback process as well as providing a basis for self-management (Baack, D., Reilly, M., & Minnick, C., 2014).  This will help me create relationships with my employees and help us succeed together. As the manager, I need to ensure all employees feel they are part of the overall mission, that they understand their job and its critical role, and they feel they are valued member of the overall process.  Remaining engaged and active in leadership will ensure the company’s mission is met and the workforce remains reliable and works as one cohesive group.


 The controls serve as a cornerstone to maintain stability and smooth operations. Working in a warehouse requires constant controls to be in place, standards must be upheld through production; if an incident occurs, it is essential for management to take immediate corrective action (Baack, D., Reilly, M., & Minnick, C., 2014). These control points are enacted by a company to implement effective risk management procedures. There are four stages in this control process: establishing methods and standards, evaluating performance, establishing whether performance matches criteria and taking the corrective action (Baack, D., Reilly, M., & Minnick, C., 2014). Following this guide, I will need to employ quality control procedures that specifically outline every task and anticipated outcome. “Quality auditing is conducted to assure conformance with standards defined by the organization” (Baack, D., Reilly, M., & Minnick, C., 2014). This allows for a baseline to be established and the data will determine whether the employee has achieved success or failure. The data derived from this process will then be addressed directly to the employee through their performance appraisal since appraisals should be based from measured results of an employee’s performance (Baack, D., Reilly, M., & Minnick, C., 2014). In every effort to utilize an objective appraisal process, we will promote open discussion and be used as formal feedback and provide promotion opportunities.


 In conclusion, implementing the five functions of management: planning, organizing, staffing, leading, and controls will amplify the overall success of the warehouse. Through the use of management tools, the human resources department, quality control procedures, and performance appraisals a manager can maintain high efficiency while effectively achieving the organizational goals. These functions will keep the warehouse on track and prepare us to cope with coming business changes as Amazon sees fit to incorporate into the daily job functions.


Baack, D., Reilly, M., & Minnick, C. (2014). The five functions of effective management (2nd ed.). Retrieved from

Hall, M., (2018, August 23). Encyclopedia Britannica. Retrieve on October 10, 2018 from

Yarow, J. (2013, October 28). Former Amazon Employee Explains How The Company’s Business Model Really Works. Retrieved October 10, 2018, from

Dudovskiy, J. (2017, August 01). Amazon Organizational Structure. Retrieved October 11, 2018, from

Cascio, W. F. (2014, September 03). The High Cost of Low Wages. Retrieved October 11, 2018, from