High Low Method and Philosophy (15 points)   Name_________________________________________________                       Date_________________ Please refer to page 6 from Syllabus which describes the format and content of this assignment. You are asked to compose a brief memorandum (executive summary) describing your conclusions.  You are asked to provide support for your memorandum in the form of numerical or other data.   Learning Objective Chapter 20: Describe and illustrate the role, purpose and financial rational for the High Low Method. Describe the definition and behavior of a variable and fixed cost in a manufacturing business’s income statement.   As business activities levels changes, some costs undergo variations and others do not. This response of cost to fluctuations in business activity is defined as cost behavior. Understanding cost reaction to change in levels of activities eases budget derivation, determination of profit a product is expected to generate, forecast preparation, and determining alternatives to be undertaken. Costs are categorized in three; fixed, variable and’ mixed costs. Variable cost changes regarding the production volume of a manufacturing business, it may increase or decrease depending on production volume. This…

Marcus tullius the philosopher Marcus Tullius Cicero was a great orator, an academic philosopher from Rome who wrote widely on politics and philosophy. He was very stylistic in how he wrote and narrated his speeches. He lived between 3 January 106 BC and 7 December 43 BC. One of his statements on “The secrets of Persuasive Oratory” shows the use of ethos, pathos, and logos, and rhetorical modes that are used in writing. Below is an outline of the speech, how some of those modes have been used as well as examples of ethos pathos and logos. Pathos. This is the act of convincing an audience by swaying their emotions. It can include inflicting fear or arousing anger or fury or any other passion. Cicero uses pathos widely as a way of convincing people against his opponents. He used the corpse of Ceaser as a statue with all his injuries, which in turn aroused anger among the people. He once held a man’s baby, which in turn made people have sympathy. He once used older adults to convince the judge…

5S system 5S is a system that helps to organize a space to improve performance. The system allows people to organize their workspaces or environments to achieve efficiency, effectiveness, and safety. 5S aims at putting everything on its rightful place to keep the workplace organized and clean. As a result, this system assists people to reduce time wastage and incidents of accidents. Where did it originate 5S began as part of the “Toyota Production System (TPS).” Leaders started this manufacturing technique at Toyota Company during the early and mid-20th Century (5S Today, 2020). This strategy is sometimes called Lean manufacturing, especially in the west. After the development of this system, its main objective was to increase the value of products and services for clients. This goal was attained by finding and eliminating wastes that occur during the production process. What are the 5S’s and their definitions? “Sort” is the first step of 5S, which entails going through all the tools, furniture, resources, and equipment to help in determining what needs to be present in the work area and what is…

Eichmann in Jerusalem The Extracts from Eichmann in Jerusalem presents reports and comments on the trials of Eichmann, a high ranking official in the SS accused of being involved in the Nazi’s genocide against the Jewish people in the 1930s to 1940s. He is held captive by the Israeli intelligence service and presented to the court for trial. The cultural context of Israel during the trial is portrayed, especially using the tone of the courtroom and introducing critical personalities with the first part dwelling on Eichmann and the rest covering the issues. The thesis revolves around Eichmann’s nature, who is portrayed as not being a sociopath but rather wholly unexceptional. His claims and jaded axioms portray a man without true passion for anything, which brings forth the essence of his character. The piece covers the tragedy of the Holocaust and presents the thoughts of the individuals lacking concern for their actions. Eichmann responds in the trial that he did nothing wrong, but in fact, obeyed the law and even went ahead to reveal how he has lived his life according…

Utilitarian and deontological approaches Introduction Evidently, medical ethics is one of the most sensible branch of moral philosophy and which determines the quality and the manner in which medical services are delivered.  There are two central philosophical approach that are used in medical related decision making and which include utilitarian and deontological approaches. Notably, ethics is a crucial branch in medicine and it help in dealing with moral dilemma that arise due to conflicts and the accrued consequences.  The fundamental principles that guide medical ethics include autonomy, beneficence, justice and nor-maleficence.  In this regard, ethical approach in medicine and healthcare is an approach towards the institutionalization of the stated approaches to ensure the correct and most appropriate decisions are made.  In utilitarian ethics, outcomes of a certain decision is the major focus of the approach and it justify the means. On the other hand, deontological ethics focuses on the obligation of the medical practitioner thus the outcome might not justify the means.  The major objective of this essay is to explore utilitarian and deontological approaches in medical ethics by reviewing…

Ethics in Genetics Ethics can merely be defined as a branch of knowledge that deals with moral principles of a particular activity. Genetics, on the other hand, is a branch of biology that deals with the study of genes in human beings. There is a broad relationship between both ethics and genetics which cannot be underseen and hence a necessity to carry out adequate research to find ethical reflections about various genetic practices. Genetics disorders result in insurance and employment discrimination to the affected families and hence the need of applying ethics in genetic-related disorders. Nursing practices are consequently affected by these two interdisciplinary topics. A case study of Dan and Erin is used to establish a reflection of ethics to genetic disorders. The case study narrates that Dan and Erin are about to have a newborn baby, and therefore they decide to acquire a life insurance policy with high levels of coverage. The process of obtaining the life insurance policy requires that some genetic tests have to be carried on the two partners. The results of the testing revealed…

Ethics in Public Administration Introduction Ethics can be seen as a benchmark for differentiating good from poor conduct. In the definition of ethics, there might always occur a conflict since what seems ethical to an individual may seem unethical to another. In public administration, for example, the code of ethics may be based on three fields; legality, public interest or more general public opinion. In real world, ethics covers several areas including accountability, organizational issues, budgeting, human capital, performance and even political perspective since it encompasses a rating of human morality. Ethics and Accountability In an individual’s day to day activities, accountability comes in due to responsibilities. Public administrators, for example, are assigned to responsibilities that have to be undertaken. The undertaking of duties is regulated by the expectations of account-giving concerning the achievements or failures. Ethics comes in to determine the grounds on which someone may be blamed, answerable or liable for their activities. There is always a sense of personal responsibility when accountability is viewed as an issue of an individual rather than a general concern. Liability forms…

The great recession of 2009 – a glimpse into the real reasons behind it The great recession of 2009 had been one of the worst economic downfalls that the world has witnessed in nearly the last 70 years. It had been reflected as the resultant of free-market schemes that led to the crash in Wall Street. However, the truth behind the incident may be something that is totally different from the myth. For understanding the topic to a deeper extent, literary sources are chosen and analyzed to determine valuable insights. A look into the literature Various researchers, economists, and scholars have conducted multiple studies to determine the main reason that resulted in the tragic recession of 2009. Many studies are based on an extensive review of literature on the topic that analyzes the downturns faced by the world to date, along with the reasons that caused those recessions. Other studies are based on an in-depth review of the various policies, their impacts on the national economy, and the other variables that influenced the economic growth of the nation during that…

Solving the Right Problems Summary of the Article Problem-solving is an essential process in every organization that requires a unique technique or skill to tackle. Basically, according to the report, “Are You Solving the Right Problems” by Thomas Wedell-Wedellsborg, it has clearly illustrated that currently, individuals and organizations should not struggle in finding the right way to solve a problem since there is a well-illustrated seven effective process that should be put in to practice while reframing a question. In relation to the topic, the article has also provided a further reference from other reputable philosophers like Mihaly Csikszentmihalyi, Jacob Getzels, Albert Einstein and Peter Drucker. Just like in the article, these philosophes have also empirically demonstrated the importance of problem framing in creativity and the benefit an individual or organization has in case of accurately diagnosing a problem. This is because most people tend to Ove engineer the diagnostic process, thereby making it more complicated. Some of the frameworks or problems solving tools that are involved include TRIZ, six sigma, and Scrum. Some of these problem-solving skills are quite…

Phenomenological experiences The primary objective of the conceptual study is to look into the actuality of the experiences and emotions of people and to provide an in-depth definition of the occurrence. Phenomenological experiments usually incorporate participants ‘ experiences, perceptions, and feelings concerning a concept. Phenomenology has developed into a conceptual paradigm mechanism that seeks truth in the opinions of people about their actual phenomenon encounters. The philosophy contains a wide range of metaphysical, philosophical, and hermeneutic ideologies during the transcendental time. While transcendental ideology has often been related to being ready to go beyond reality. If stepping beyond ourselves to see the universe from the above, metaphysical philosophy represents the need to concentrate on our personal experiences. By contrast, hermeneutic phenomenology demonstrates a definition as compared to characterization alone. Most phenomenological studies take advantage of the metaphysical phenomenological structure established by Edmund Husserl, who laid the foundation for phenomenology. The goals of conceptual research are to achieve the essence of the perception of the phenomenon experienced by the participants, thus describing and identifying the hypothesis. The approach which can produce…

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