The Influence of Geography and Social Networks on Gang...

Gang violence is becoming a known threat in our country. Gang violence is defined as a group of people by repetitive socializing individuals or close friends with recognizable influence and inner coordination. These gangs will claim full control over a region in a community, town, or specific area which will lead to the involvement of violent crimes and unlawful behavior as a group or even by oneself. Since these gangs are increasing in size in communities, citizens of certain areas are beginning to move out or avoid going to these locations in order to avoid becoming the next victim to one of the community gangs waiting to engage in their next deviant act. These specific areas are located in communities that are at a poverty level,†¦show more content†¦This type of research fits into a larger understanding of the study of how deviance and social control are related to the size of the gang. The number of gang members can create a form of social control in a specific loc ation due to the population that resides in that area. If a gang outweighs the number of residents in that corporate limit, then that type of environment will eventually be labeled as deviant or the residents will have two options to maintain protected: move out of that site or join the gang in their violent actions. The study of deviance and social control is also stereotyped with what the average American perceives the typical gang member to look like, which is African Americans or Latinos that only interact with or violate social norms within their same ethnic group. We have distinguished that gang members do not associate only with those of their race, but also with those gangs which are similar to them in number of members, number of crimes committed given a certain time frame, and types of crimes that are committed over all; also known as that type of gang’s â€Å"speciality†. The Influence of Geography and Social Networks on Gang Violence clarifies that the dat a comes together and binds the relationship of gang member race and affiliation which discusses, â€Å"Racial clustering suggests thatShow MoreRelatedViolence Is An Everyday Act That We Have Seen In Society,1588 Words   |  7 PagesViolence is an everyday act that we have seen in society, and in result has become a problem. Gang violence, on the other hand, has been a social problem of violence for decades in the United States. In particular, it has been a serious problem in California that is has been known to be the â€Å"gang capital† in the United States, and a problem in a local scale. According to â€Å"FBI.org† , there are over 33,000 violent street gangs, motorcycle gangs, and prison gangs(FBI, 2015). Consequently, this bringsRead MoreGang Involvement : Membership, Violence, Crime And Juvenile Delinquency3474 Words   |  14 PagesRunning head: GANGS: MEMBERSHIP, VIOLENCE/CRIME AND JUVENILE DELINQUENCY Gangs: Membership, Violence, Crime and Juvenile Delinquency By Dominique Dillon St. John’s University CRM 119 Dominique Dillon October 22nd 2014 Running head: GANGS: MEMBERSHIP, VIOLENCE/CRIME AND JUVENILE DELINQUENCY Annotated Bibliography Alleyne, Emma Wood, Jane L., (2011). Gang Involvement: Social and Environment Factors. Crime and Delinquency 60 (4) 547-568. Using the stereotypes of the AmericanRead MoreMusic And Its Influence On Society1752 Words   |  8 Pages Music has always been an influence in the evolution of world civilizations and is still an important form of art and entertainment that humans find great pleasure in listening to today. There are multitudinous types and genres of music from all over the world, varying from classical, jazz, hip-hop, reggae, country, rock, and even rap. Despite these numerous amounts of genres, music can be found from all over the world residing in different parts of the world, and essentially, in different culturesRead MoreResource Wars: the New Landscape of Global Conflict5105 Words   |  21 PagesPolitical Geography of War: Natural Resources and Armed Conflicts Philippe Le Billion Summary: Throughout the 1990s, many armed groups have relied on revenues from natural resources such as oil, timber, or gems to substitute for dwindling Cold War sponsorship. Resources not only ï ¬ nanced, but in some cases motivated conï ¬â€šicts, and shaped strategies of power based on the commercialization of armed conï ¬â€šict and the territoriality of sovereignty around valuable resource areas and trading networks. AsRead More How September 11th Changed American Culture Essay3788 Words   |  16 PagesThere is still many Americans living in poverty. There is still illegal drugs that infest our nation with addiction and crime that encircles the drug trade. There are many children not getting a good education and many of whom who are fearful of violence at our schools. It is up to us as Americans to face these problems head on now more than ever before. The nations most important problems to tackle and change are our illegal drug problem, the lack of good education for those of all ages, andRead MoreC228-Community Health Nursing-Task 1 Essay4703 Words   |  19 Pagesinto the area, boosting the economy. Unemployment rate as of July 2014 was 4.5% (Weber e.d.p., 2014). Weber County Annual Assessment Summary 2014 Report ranked the top five employment industries in Weber County as Manufacturing, Health Care and Social Assistance, Federal Government (including public education), Retail Trade and Local Government, accounting for a median household income of $66,526 (Weber-Morgan Health Department Annual Report, 2010). Weber County touts its claim as the industrialRead MoreJuvenile Deliquency in Ibadan, Nigeria15127 Words   |  61 Pagesof the family unit, inadequate provision of social services and inability of the educational system to respond to new challenges. From the word â€Å"juvenile delinquency†, â€Å"juvenile† means young people while delinquency means young offenders that are guilty of minor crime or misdeed. Juvenile delinquency as defined by Carter and Hill (1979) means offences committed by young people – theft, smuggling, prostitution, drug trafficking, robbery, raping, violence etc.while Oxford Advanced Learners EnglishRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesperspectives on the past) Includes bibliographical references. ISBN 978-1-4399-0269-1 (cloth : alk. paper)—ISBN 978-1-4399-0270-7 (paper : alk. paper)—ISBN 978-1-4399-0271-4 (electronic) 1. History, Modern—20th century. 2. Twentieth century. 3. Social history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical Association. D421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National StandardRead MoreEthics of Information Communication Technology (Ict)27618 Words   |  111 Pages239 ETHICS OF INFORMATION COMMUNICATION TECHNOLOGY (ICT) Paper prepared by Tengku Mohd T. Sembok, Universiti Kebangsaan Malaysia for the Regional Meeting on Ethics of Science and Technology 5-7 November 2003, Bangkok UNESCO Regional Unit for Social Human Sciences in Asia and the Pacific (RUSHSAP) 241 ETHICS OF INFORMATION COMMUNICATION TECHNOLOGY (ICT) 1. INTRODUCTION Globalization and digital convergence in the emerging knowledge society has raised complex ethical, legal and societalRead MoreAmerican Civil Rights Movement Essay15820 Words   |  64 Pagesdecreased. There were very few directors to shape the script, control its editing. Most of the directors were just technicians. The Productoion Code 1944 - was adopted in response to public protests, the Legion of Decency who were opposed to sex and violence. It included American bishop. It threatened to boycott the industry. A great number of restrictions. The Code forbade to show secenes of passion, adultery, rape, seduction only when to the plot. Absolutely forbidden sexual relation ship. Prostitution

Classical and Positive School of Criminology Essay

The Classical School of Criminology and the Positive School of Criminology are two of the main theories that try and explain the behavior of delinquents. The Classical School of Criminology was developed in the late 1700s by Cesare Beccaria. Classical theorists were trying to decrease punishment and obtain equal justice for all. According to Beccaria and Jeremy Bantham, and English philospther, human nature is characterized by three central features: 1) People are not bound by original sin but have freedom of choice; 2) people are rational and are capable of using reason to govern their lives; and 3) people are motivated to pursue their own self-interests at the expense of others. (Empey pg. 113) They believed that people are†¦show more content†¦Despite the plausibility of callsical theories, they could be false. If they could not be supported by empirical evidence, other theories must be sought. The job of criminologists was to formulate and test theories of crime and crime control.  · The doctrine of determinism. Postivists also argued that crime, like any other phenomenon, is determined by prior causes; it doesnt just happen. The emphasis of the classical school on reason and free will, they said, is too simplistic. People are not always free to do as they wish. Much, if not all, of their behavior is determined by biological, psychological, and social forces over which the have little personal control. Because certain laws govern the operation of theos forces, another job of criminologists was to discober the laws about crime.  · Value neutrality. Positvists argued, in addition, that there is a need to be neutral about societal values. Although politicians, citizens, and criminal justice officials had to be concerned with implementing policies that are consistent with prevailing values, criminologists ere to be concerned primarily with trying to understand why people violate the law and the effects of alternatibe crime control policies. This is not to say that criminologists couldnt espouse certain values in their roles as ordinary citizens. But as scientists, the were to confine themselves to facts based on objective evidence. (Empey pg. 114,115) TheShow MoreRelatedClassical And Positive Schools Of Criminology875 Words   |  4 PagesThere are several theories of crime that originated from both classical and positive schools of criminology. The various crimes that occur within society have shifted the manner of how Americans live their lives. According to Lilly (1989) the various changes within American society has become a dominant feature of American life and a persuasive warning that the social fabrics of urban slums brew crime. Robert E Park, a newspaper reporter of the 1930’s according to Lilly et al (1989) concluded thatRead MoreBiological and Classical School1265 Words   |  6 PagesIntroduction The Classical School of criminology emerged during the eighteenth century after the European Enlightenment period. It was during this time that law enforcement and laws were disparate and unjust and punishment was brutal. Members of the Classical School would demand justice that based on equality and human punishment that was appropriate for the offense. According to Williams and McShane 2009, the Classical School was uninterested in studying the criminal per se; it gained its associationRead MoreThe Various Theories of Criminology 1276 Words   |  5 PagesCriminology is defined as an interdisciplinary profession built around the scientific study of crime and criminal behavior including their forms, causes, legal aspects, and control. There are many aspects in the field of criminology. These aspects include the areas of research involved, the criminology schools of thought, theoretical developments and the people involved in creating and developing the theories. What role do criminologists play in the field of criminology? The term criminologistRead MoreBiological Explanations of Criminal Behavior1430 Words   |  6 Pagesand some recent biological explanations which have overcome the weaknesses of the earlier ones. These two aspects can be applied in criminology for the prevention of the development of criminal minds. Early biological explanations of criminal behavior had two different perspectives which came from the classical school and the positive school. Before the classical school, an offender was said to be guilty unless proven innocent. Whether proven guilty or innocent, torture was implicated upon the accusedRead MoreClassical Vs. Classical Criminology989 Words   |  4 PagesThe classical criminology school is arguably a controversial phenomena; largely based on their neglect to acknowledge human behaviour as a cause of crime (Morrison 1995). This has led some researchers to argue that classical criminology cannot be considered as a science (Garland 1985). Further, researchers have, however, disputed these claims, arguing that the research provided by classical criminologists is useful and has provided a gateway for many criminal justice reforms. In light of this, thisRead MoreClassical Criminology : Criminal Justice Policies And Against The Spiritual Explanation Of Crime Essay1087 Wor ds   |  5 PagesClassical Criminology is focused on the punishment of crime rather than the causation of crime. The classicism theory of criminology is the concepts of legal system and its approach during the 1700’s (‘Enlightenment period’). It is argued that Classical criminology was a â€Å"protest against those criminal justice policies and against the spiritual explanation of crime†.1 Features of Classical criminology still have a large impact on legal systems, like the concept of proportionality. There are manyRead MoreCriminology Theories1039 Words   |  5 Pagesâ€Å"Criminology† is the study of crime from a social perspective by researching the nature and management of crime and the social impact of crime on society involving the causes and consequences behind the matter. This is a generalised explanation of what â€Å"Criminology† involves as it is too difficult to create an exact definition because the topic is so complex from continuous growing historical roots and evolving theories which will be explored within the main body of this essay. It is said by SutherlandRead MoreNeighborhood Watch Research Study1511 Words   |  7 Pagesstudy of classical criminology. Preventing crime by punishment to induce reform is one of the principles which defined the classical concept. The early followers of classical concept punished criminals with torture and dismemberment at times. The classical concept also includes the concepts of free will, pain, and pleasure. The gain of a crime is considered the pleasure and the pain is the punishment. Neighborhood watch as a deterrent would classified as classical thought criminology. The conceptRead MoreSchools of Criminology5403 Words   |  22 Pagescrime and with it, the study of criminology. The study of criminology is an accumulation of centuries of beliefs, ideas, norms and laws of various societies. Because crime is a part of every human society, the study of criminology is also imperative to all societies. In this project report, I will discuss the various schools of thoughts of criminology starting from the early seventeenth century to the modern day schools of criminological thought. Schools of criminology It has been generally acceptedRead MoreThe Integral Role Sentencing Plays in the Criminal Justice Process904 Words   |  4 Pagesor parole for convicted offenders. The Classical School of Criminology (Larrabee, A.K. [2006] Punishment vs. Rehabilitation) has proposed that punishment is used to create deterrence and the Positive School of Criminology uses rehabilitation to reduce recidivism. In my opinion, more studies show that rehabilitation has a more lasting impact on an individual with the help from the community. To stay fair and acknowledge that the Classical School of Criminology has a point toward the deterrence factor

Group Theory Free Essays

GROUP THEORY Theory is a set of related ideas that has the potential to describe, explain, and/or predict human experience in an orderly fashion. A theorist develops a structural map of commonalities that he or she expects to observe or has observed. A method, as defined in Webster’s Dictionary, is a procedure, technique, or way of doing something, especially in accordance with a definite plan. We will write a custom essay sample on Group Theory or any similar topic only for you Order Now Group work provides a context in which individuals help each other; it is a method of helping groups as well as helping individuals; and it can enable individuals and groups to influence and change personal, group, organizational, and community problems. As discussed in class, there are four stages of group theory and development. The stages include: forming, storming, norming, and performing. Forming involves the knowledge and understanding of the feelings and emotions felt by group members in this stage is helpful, if not essential, to the effective structuring of a program to work towards the desired outcome for the group. Storming is the stage when group members begin to confront each other as they begin to strive for roles within the group that will help them to belong and to feel valued. Aggression and resentment may manifest in this stage and thus if strong personalities emerge and leadership is unresponsive to group and individual needs, the situation may become destructive to the group’ s development. During the norming stage, groups begin to work more constructively together towards formal identified or informal tasks. Roles begin to develop and be owed within the group, and although these may be accepted, some members may not be comfortable with the role or roles which the have been allocated. The final stage is performing. This stage sees the group performing effectively with defined roles. In fact, at this stage, it could be said that the group has transformed into a team. However, potential exists within this stage for oppression to begin if one or more group members does not appear to fit in with the group’s view of its task, or is not performing as effectively as expected. Groups are extremely important in the lives of all individuals. Many of our goals can be achieved only with the cooperation and coordination of others. The success of any group depends on the ability of its members to exchange ideas freely and to feel involved in the life and decisions of the group. All groups have goals. It is important that short term and long term goals are set realistically if the group is to develop and function effectively. These functions are achieved through the direction of leadership and the development of individual roles within each group. Icebreakers can be an effective way to start the first meeting of a group. They help people get to know each other and buy into the purpose of the event. If an icebreaker session is well-designed and well-facilitated, it can really help get things off to a great start. By getting to know each other, getting to know the facilitators and learning about the objectives of the event, people can become more engaged in the proceedings and so contribute more effectively towards a successful outcome. Other methods that I would encourage during first meetings of a group include the following: promoting participation among individuals, informing individuals of the benefits of collaborative learning in group therapy and group work, and discussion of intended tasks, goals, and roles anticipated by the group members. How to cite Group Theory, Papers

Financial Data Bonza Handtools Ltd. Manufactures

Questions:- 1.Bonza Handtools Ltd. manufactures a popular power drill suitable for the home renovator. Financial and other data for this product for the last twelve months are as follows : Sales 20000 units Selling price $130 per unit Variable manufacturing cost $50 per unit Fixed manufacturing costs $400000 Variable selling and administrative costs $30 per unit Fixed selling and administrative costs $300000. The directors of Bonza Ltd. want to try to increase the profitability of this product and invited senior staff to suggest how this might be done. Three suggestions have been received. The accountant, Jan Rossi, believes that a price increase of $10 per unit is the best way to boost profits. She would spend an additional $125000 on national advertising and contends, that if this is done, sales volume would not drop appreciably from last year. The production manager, Tom Tune, thinks that an improved quality product could increase sales volume by 25% if accompanied by an advertising campaign costing $50000 aimed at tradespeople as well as home renovators. The improved quality would add $5 per unit to the variable cost. Mr Tune believes that the price should not be increased. The sales manager, Mary Watson, wants to undertake a promotion campaign where a $10 rebate is offered on all drills sold during the three months beginning 1 April. Normally 6000 units are sold during that period and Ms Watson believes that this could be boosted to 10000 units if an advertising campaign costing $40000 were launched late in March. You have been asked by the Bonza board to comment on each of these three proposals. Draft a report in response to this request. You are not asked to make an outright choice, but rather to analyse the potential strengths and weaknesses. The sales volumes forecast by each staff member should be treated as estimates only and your report should examine the effects of variations in actual sales from these forecasts. Give figures to support your comments and mention qualitative factors that may also be involved. 2.The Tassie Company estimates that next year it will manufacture and sell 150000 units of its product. On the basis of that level of activity, it has budgeted for the following costs and prices per unit: Direct Material Cost $2.50 Direct Labour Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Variable Selling and Administrative Cost 2.00 Fixed Selling and Administrative Cost 1.50 Total Cost 12.50 20% Mark-up 2.50 Selling Price $15.00 The Company has an opportunity to bid for the supply of an additional 40000 units of its product to a government department. No sales commission (variable selling and admin. cost) is involved and no additional fixed costs will be incurred. Give a reasoned opinion on the level of the bid that should be made in each of the following two circumstances: (i) The capacity of the Tassie Company's factory is 200000 units per year. (ii) The capacity of the factory is only 180000 units per year. 3.Critically discuss the following statements: Word limit for Question 3 - 750 words a budget is a forecast of what is expected to happen in a business during the next year budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets. any sensible person would start with the sales budget and build up the other budgets from there. a budget trying to be realistic will not motivate best performance. only adverse variances are worth investigating, because favourable variances, by definition, must be good. 4.ABC Ltd makes trailers. It receives a special order to produce 350 trailers for a local retail outlet. The order will take 2,100 kg of material that costs $16.10 per kg and will require 1,400 direct labour hours and 525 machine hours. The following are the expected/budgeted annual costs for ABC Ltd: Direct labour $327,600 Direct labour hours 25,795 Direct materials $193,200 Indirect costs $98,400 Machine hours 9,840 Required: Calculate the overhead allocation rate: note that the process is labour-intensive Calculate the total costs of the special order Calculate the cost of the special order if ABC Ltd uses machine time as the basis for allocating overheads Calculate the minimum price per trailer that ABC Ltd could accept. Explain how segmented overhead cost pools and activity based costing can assist accurate costing for pricing purpose 5.Write around 500 words explaining how segmenting the overheads can help in allocating overhead costs to individual jobs or services. You must support your discussion by real world examples and acknowledge the source of your information. Answers: Task 1 Last 12 months performance PARTICULARS AMOUNT Sales (units) 20000 Selling price per unit $ 130 Revenue $ 2600000 Variable manufacturing cost per unit $ 50 Total variable manufacturing cost $ 1000000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $ 30 Total Variable selling and administrative cost $ 600000 Fixed selling and administrative costs $ 300000 Net Profit/Income $300000 Case 1: Jan Rossi vie PARTICULARS AMOUNT Sales 20000 Selling price per unit $ 140.00 Revenue $ 2800000 Variable manufacturing cost per unit $ 50 Total Variable manufacturing costs $ 1000000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $ 30 Total variable selling and administrative costs $ 600000 Fixed selling and administrative costs $ 300000 Advertising costs $ 125000 Net Income $ 375000 It can be analyzed from the first proposal that net income of Bonza Handtools Ltd. may increase up to $375000 that can be up by 25% if selling price is increased. Moreover, increase the advertising costs, the costs burden can be increased on the company. According to Jan Rossie, the sales can increase to approx 8% from last year if selling price and advertising cost is increased. Case 2: Tom Tune view PARTICULARS AMOUNT Sales 25000 Selling price per unit $130.00 Revenue $3250000 Variable manufacturing cost per unit $55 Total Variable manufacturing costs $1375000 Fixed Manufacturing costs $400000 Variable selling and administrative costs per unit $30 Total variable selling and administrative costs $750000 Fixed selling and administrative costs $300000 Advertising costs $50000 Net Income $375000 As per the second proposal, the company can be able to increase sales by 25% if selling price is kept same at 130. However, improving the product quality can be effective in generating sales but the company may not be able to earn profit more than the proposal presented by Jan Rossie instead it will be equal to her proposal. On the other hand, increasing the variable manufacturing cost per unit and incurring advertising costs can increase net income by $75000 units. Case 3: Mary Watson view PARTICULARS AMOUNT For the period of three months Rest period Sales (units) 10000 14000 Selling price per unit $120 $130 Revenue $1200000 $1820000 Variable manufacturing cost per unit $50 $50 Total Variable manufacturing costs $500000 $700000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $30 $30 Total variable selling and administrative costs $300000 $420000 Fixed selling and administrative costs $300000 Net Income $400000 According to third proposal, the company can be able to increase net income by 33% and company can register sales for the next nine months up to $182000. Therefore, the promotional campaign can be beneficial for the company. Task 2: Sales (unit) 150000 Selling price per unit 15 Revenue 2250000 Total Cost per unit 12.50 Total cost 1875000 Profit 375000 Case 1: Additional Sales (unit) 150000 40000 Selling price per unit 15 15 Revenue 2250000 600000 Total Cost per unit 12.50 10.50 Total cost 1875000 420000 Profit $555000 Case 2: Additional Sales (unit) 150000 30000 Selling price per unit 15 15 Revenue 2250000 450000 Total Cost per unit 12.50 10.50 Total cost 1875000 315000 Profit $510000 As per the case 1, the Tassie Company can be able to increase the profit percentage by 48% whereas according to the second case, Tassie Company can only be able to generate profit by 36%. In case 1, the sales volume is higher in comparison to case 2. Task 3: 3.1: According to Park and Kim (2012), preparing a budget can be useful for the company to forecast the future requirements. The company can analyze the future cash outflows, inflows, sales, etc that can help in determining the future profit. Apart from that, Chen et al. (2012) opined that if the prepared budget does not match up with the expected value then the company may suffer loss and conflict can arise in the management. 3.2: As per Bragg and Roehl-Anderson (2011), the budgets can be effective for the managers to know the loopholes in the business and where necessary arrangements can be made. On the other hand, if the budget has a full control over the business activities that it can bind the managers to work in flexible way and managers may not be able to implement better initiative. 3.3: Clendenning et al. (2005) mentioned that preparing a sales budget can be useful in knowing the costs that might incurred during the production and distribution such as overhead costs, material costs, human costs, administrative expenses, etc. Therefore, sales budget preparation can help in knowing the profit that can be generated from sales. 3.4: The budget that focuses on being realistic can impose pressure on the manager or employees to meet the goal. Therefore, it can decrease the efficiency level of workers and take away the flexible working environment. On the other hand, the realistic budget can be effective in aligning the workers to achieve set goal in formal way (Fenrick and Getachew, 2012). 3.5: Freebairn (2012) opined that adverse variances in the performance of employees, financial statements, companys policy, etc. can affect the growth of the company. The large amount of variances in actual and expected value can directly affect the sales and profit figure. Therefore, the management can address the adverse variance so that better solution or plan can be set in order to meet future requirements. Task 4: 4.1: Overhead allocation rate Labor hour rate 12.70014 Indirect cost $98400 Labor cost $17780.19 Material Cost $33810 Other Cost $6667.571 Overhead allocation rate 5.534249 4.2: Total cost of special order Material cost for special order 33810 Labor cost 17780.19 Other Cost 6667.571 Total Cost for special order 58258 4.3: Costs of special order, employing machine time Overhead rate per hour 10 Material Cost 33810 Labor Cost 14000 Other Cost 5250 Total Cost 53060 4.4: Minimum price per trailer Total Cost 58257.76 Total unit 350 Minimum per unit cost 166.4507 4.5: Segmented overhead costs pools and ABC The segmented overhead costs pools can be effective in analyzing the total costs of overhead costs that can be related to material purchase, machine setup, packaging, testing or cleaning and maintenance. Therefore, costs pool can be helpful in identifying the cost driver that can be useful in knowing the total cost and unit cost for each driver such as purchase orders, containers, tests, etc (Horngren, Datar and Rajan, 2012). On the other hand, after analyzing the unit cost then each cost activity can be allocated to the product so that activity based costing can be assigned. Further, when the cost is determined under ABC then per unit overhead cost can be estimated that can be allocated to each product. Therefore, it can be used in knowing the unit price of each product that can help in generating better sales and income (Kumar, 2012). Task 5: Segmenting the overhead costs can be useful in determining the cost that are not normally declared while estimating overhead costs but are associated to it. The expenses and income can be allocated to each department of production that can help in knowing that which business segments are more profitable (Pereira, n.d.). On the other hand, if the firm deals in more than one product then overhead costs can be effective that can help the manger to estimate the product line profitability. Further, the accountant of the particular firm can identify the overhead that can cause changes to the product profit either in negative way or in positive way. The overhead costs can be segmented in different expense heading that can help in determining the costs for individual jobs or services (Rossing and Rohde, 2010). VARIABLE OVERHEAD INDIRECT OVERHEAD ADMINISTRATIVE OVERHEAD MANUFACTURING OVERHEAD Wages for material handling Equipment utilities and production supplies Telephone and office expenses Administrative salaries Auditing and accounting expenses Legal expenses Research and Development Office supplies Front office expenses Wages or commission Outside legal and audit fees Sales and administration utilities Administration and sales office lease Building factory rent Managers and maintenance personnel salaries Property taxes Factory utilities Janitorial staff wages The overhead costs can be explained with examples. For instance, in Melbourne Private Hospital, Australia, treatment timing is ordered through computer system by the physicians at nurses station. Further, materials and orders of treatment are requisitioned and moreover, the costs and charges are recorded systematically as per the duration of patient in hospital. The costs related to meals for patient, X-rays report, bed charges, medicine, etc are taken in account. Therefore, when the patient gets well then the hospital authority sends bills to the person containing doctor fees, medicine and other direct and indirect overhead costs. Thus, the costs are mentioned in appropriate way in subsidiary ledger containing patient medical number and episode number (University.uog.edu, 2015). Apart from that, Redmond Gary Australia Pty Ltd a manufacturer company assign the labor hours so that exact cost can be assigned to the workers in order to generate the costs that can be incurred by the company . Moreover, the labor hours and other direct costs related to workers are maintained by the lawyers and accountants (Pan, 2011). References Bragg, S. and Roehl-Anderson, J. (2011). The controller's function. Hoboken, N.J.: Wiley. Budget impact of increasing importance for payers. (2007). PharmacoEconomics Outcomes News, NA;(538), p.2. Chen, M., Ma, Q., Guo, L., Qiu, Y., Li, Y. and Yang, W. (2012). Importance of lateral transport processes to 210Pb budget in the eastern Chukchi Sea during summer 2003. Deep Sea Research Part II: Topical Studies in Oceanography, 81-84, pp.53-62. Clendenning, L., Martin, J. and McKenzie, G. (2005). Secrets for managing materials budget allocations: A brief guide for collection managers. Library Collections, Acquisitions, and Technical Services, 29(1), pp.99-108. Fenrick, S. and Getachew, L. (2012). Cost and reliability comparisons of underground and overhead power lines. Utilities Policy, 20(1), pp.31-37. Freebairn, J. (2012). Mining booms and government budgets*. Australian Journal of Agricultural and Resource Economics, 56(2), pp.201-221. Horngren, C., Datar, S. and Rajan, M. (2012). Cost accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Hu, Y. (2012). Peer-to-peer support for large scale interactive applications. [Riverside, Calif.]: University of California, Riverside. Kumar, R. (2012). Communication reliability in network on chip designs. [College Station, Tex.: Texas AM University. Pan, R. (2011). Determination Method of Overhead Cost Allocation Coefficient Based on Rough Set and Case Based Reasoning. JME, 47(07), p.157. Park, S. and Kim, M. (2012). The Impact of Attribute Importance in the Effects of Option Framing on Choice: Budget Range and Justification as Moderators of Loss Aversion. Psychology Marketing, 29(10), pp.726-737. Pereira, S. (n.d.). Optimal Overhead Cost Allocation in an Agency Model with Moral Hazard and Private Information. SSRN Journal. Rossing, C. and Rohde, C. (2010). Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research, 21(3), pp.199-216. University.uog.edu, (2015). Understanding, Allocating, and Controlling Overhead Costs. [online] Available at: https://university.uog.edu/cals/people/pubs/mgt/f217.pdf [Accessed 6 Jan. 2015].