W6 Assignment “Alternate Work Arrangements”

Alternate
Work Arrangements

Various
alternative work arrangements exist for use in businesses and other types of
organizations; included among the options are compressed work weeks, flexible
work schedules, telecommuting, and job sharing. This case focuses on
alternative work arrangements in general rather than on a particular one
exclusively; however, telecommuting does receive additional attention.

The
case revolves around the potential advantages and disadvantages that are associated
with alternative work arrangements, and the factors that are contributing to an
increased use of various alternative work arrangements by employers. With
respect to the various advantages and disadvantage that are identified in the
case, the positives seem to outweigh the negatives. “Organizations that offer
flexible working arrangements are, and will continue to be, employers of
choice. ¼ Employees consistently rank flexible schedules high on their list of
desired benefits; employers who are reluctant to offer these popular perks will
find themselves falling short in the bidding wars for talent.” The case
identifies three underlying factors that are driving the movement toward the
increased utilization of alternative work arrangements in many different
workplaces. These factors are: (a) the needs, desires, and expectations of
workers for greater flexibility at work; (b) fuel costs and fuel consumption
associated with commuting, and the related carbon footprint impact; and (c) the
restrictive impact of the 2008-2009 economic recession on job opportunities.

The
case concludes by pointing out that many nations have experimented successfully
with various flexible work programs and some countries have enacted legislation
promoting alternative work arrangements. It then poses the question: “Will the
United States government and American businesses be adequately prepared to meet
future economic challenges, at least in part, by embracing the movement toward
increasing use of alternative work arrangements?”

Case Study – Alternative Work Arrangements: Possible Solutions for
a Plethora of Problems?

Alternative
work arrangements, such as compressed work weeks, flexible work schedules,
telecommuting, or job sharing, can have positive and negative consequences for
employers and employees. In general, alternative work arrangements can generate
beneficial outcomes, particularly for employers, such as “increased employee
retention, loyalty and morale; higher productivity; improved recruiting of
highly qualified workers; decreased employee tardiness and unscheduled
absences; and maximum use of facilities and equipment.” On the employees’ side,
telecommuting—one type of alternative work arrangement—has favorable effects on
perceived autonomy, the resolution of work–family conflicts, job performance,
job satisfaction, and the experience of stress. What is more, it does not harm
perceived career prospects or the quality of workplace relationships. On the
downside, however, are the challenges associated with making these programs
work for both employer and employees: handling issues regarding employee
training, work monitoring, and performance evaluation; maintaining lines of
communication with bosses and coworkers; and changing the attitudes of managers
who might be uncomfortable with anything other than traditional working
arrangements.

On
balance the positives seem to outweigh the negatives. “Organizations that offer
flexible working arrangements are, and will continue to be, employers of
choice.¼ Employees consistently rank flexible schedules high on their list of
desired benefits; employers who are reluctant to offer these popular perks will
find themselves falling short in the bidding wars for talent.”

Although
alternative work arrangements can be highly beneficial for both employers and
employees, we need to ask the question: “What seems to be the underlying
factors that are driving the movement toward the increased utilization of
alternative work arrangements in many different workplaces?” One factor
reflects the needs and desires of workers. “Many people today are seeking
flexibility at work. Parents ¼ may want more time for family. Students hope to
fit employment into a busy class schedule. And some people look for work after
retirement. Whatever their situation, they’re not alone in wanting a job that’s
a better match for their lives.”

Younger
workers and those nearing retirement age are two particular segments of the
workforce that can be meaningfully targeted by employers offering various
alternative work arrangements. Younger workers are entering the workforce with
different expectations than previous generations of workers. Whereas their
parents were work-centric, most members of Generations X and Y give priority to
their personal lives; or at the very least they desire to balance their work
lives and personal lives. Sharif Khan, vice-president of human resources at
Microsoft Canada, says, “Gen X and Gen Y are coming into the workplace with the
expectation that they’re going to be treated as individuals, [who] ¼ want to be
able to fit their life and their work together comfortably, as opposed to
focusing on work and dealing with life after the fact.”

Another
important demographic group in the workforce consists of those individuals
nearing retirement. “Baby Boomers are reaching retirement age. While many
Boomers may choose to stretch their retirement date based on some combination
of lifestyle choice and recent market developments, many are opting for
less-demanding positions or reduced workloads.” “By 2020, 16 percent of the
U.S. population will be age 65 and over, up from 12 percent in 1999. ¼ Yet
leaders of many organizations ignore aging workforce issues despite the
potential problems they see coming, and some damage seems likely to occur
before the issues receive appropriate attention.” “[T]he size of the Baby
Boomer demographic group exceeds current graduating classes, and replacing
their experience will be a challenge for most firms.”

Increasingly,
business and governmental organizations are adopting alternative work arrangements
for economic reasons. For example, a May 2008 poll conducted by the Society for
Human Resource Management indicated that 18 percent of responding organizations
offered telecommuting in order to help employees with rising fuel costs. Four
months later, with fuel prices continuing to soar, the percentage of
organizations offering the telecommuting option had risen to 40 percent. In
October 2008, when gasoline prices were peaking, Ann Bednarz, writing in
Network World, reported that “[g]as shortages in the Southeast United States
are prompting companies to consider expanding their telework programs so
employees can conserve fuel. Other options workers are weighing include greater
use of carpools and public transit, along with alternative scheduling arrangements
such as four-day work weeks.”

In
addition to the dramatic increase in fuel costs in the summer and autumn of
2008, concerns about global warming and long commutes have fostered interest in
alternative arrangements. Moreover, two recession-related factors could lead
more employees to seek out long-distance telecommuting options for at least
part of their time on the job. First, the slow housing market limits people’s
ability to move to new jobs. Consequently, rather than physically commuting a long
distance for a new job, part-time, long-distance telecommuting could be an
option. Second, the weak job market that has been caused by the recession
appears to be increasing the number of commuter marriages wherein the spouses
work in different cities. Here too, part-time, long-distance telecommuting
might be a viable option.

Many
nations have experimented successfully with various flexible work programs; and
indeed, some countries have enacted laws to make alternative work arrangements
more accessible to employees. Although the United States has not enacted such
legislation, the demographic and economic changes that are occurring may result
in alternative work arrangements laws that “could play an important role in
preparing the U.S. economy for the future.”

Will
the U.S. government and American businesses be adequately prepared to meet
future economic challenges, at least in part, by embracing the movement toward
increasing use of alternative work arrangements?

This
case was written by Michael K. McCuddy, The Louis S. and Mary L. Morgal Chair
of Christian Business Ethics and Professor of Management, College of Business
Administration, Valparaiso University.

Write a 2- 3 page paper.  In your paper
discuss the following questions with concepts from the course:

1. 
How can employees benefit from alternative work arrangements?
 Why?

2. 
What are some of the possible negative outcomes for employers
and/or employees regarding alternative work arrangements? Please explain your
answer.

3. 
What types of factors are influencing organizations to consider
using alternative work arrangements? Explain how alternative work arrangements
can address the problems/issues that are raised by these factors.

4. 
Should the availability of alternative work arrangements to
employees in the United States be mandated by law? Why or why not?

Include
a title page and 3-5 references.  Only one reference may be from
the internet (not Wikipedia). The other references must be from
the Grantham University online library.  Please adhere to the Publication Manual
of the American Psychological Association (APA), (6th ed., 2nd printing)
when writing and submitting assignments and papers.

After reading “Self-Assessment and Dialogue as Tools for Appreciating Diversity” and watching the videos What Your Boss Wants: Business (Links to an external site.)Links to an external site. and Understanding our Biases and Assumptions (Links to an external site.)Links to an external site., analyze and discuss why understanding diversity can effect essentially every level of the organizational process, including hiring, performance evaluations, the interview, and training and development. How might cultural misunderstandings create barriers to verbal and nonverbal communication? What strategies could you use personally to prevent bias and stereotyping of others, based on a better understanding of diversity in the workplace? What major techniques do you think would be effective to resolve workplace conflict related to cultural diversity?

Your initial post should be between 300 and 350 words. You must use at least one scholarly, peer-reviewed source that was published within the past five years. Cite all information from your sources according to APA guidelines as outlined in the In-Text Citation Helper: A Guide to Making APA In-Text Citations (Links to an external site.)Links to an external site.. List each of your sources at the end of your post according to APA style as shown in the sample page for References (Links to an external site.)Links to an external site..

Module 1 – Case

ACCOUNTING COST SYSTEMS AND COST BEHAVIOR

Assignment Overview

Preparation of an Income Statement for The Serious Reader Company

The first case of this course provides an opportunity to prepare a segmented variable costing (contribution margin, behavioral) income statement and analyze the information. This is a very small company and the information may seem simplistic at first glance. Don’t forget that numbers and hands-on practice best illustrate many basic accounting concepts.

The Serious Reader Company is a small online retailer operating out of a garage apartment. The owner buys books at garage sales, thrift shops, library sales, and whenever an opportunity arises. The company classifies all books into five categories based on cost of acquisition and estimated sales price. See below for details about books purchased and sold during the last year (20XX).

	Price Categories
	A	B	C	D	E
Units Sold	4,000	1,000	500	400	400
Unites Purchased	6,000	1,200	1,000	1,000	1,000
Resale Price	$4.00	$12.00	$20.00	$45.00	$60.00
Cost	$0.50	$4.00	$10.00	$20.00	$20.00

In addition to purchasing inventory (used books), the company incurs some operating expenses.

Variable Operating Expenses
Shipping per book	$1.50
Common fixed expenses
Internet-related costs	$10,000
Travel, etc.	$4,000
Advertising	$1,000
Other overhead	$5,000

Case Assignment

Required:

Computations (use Excel)

• Prepare a segmented variable costing (behavioral) income statement for the company in good format.
• Prepare a second variable costing statement assuming 90% of all the books in each category purchased were actually sold.
• Prepare a third variable costing statement assuming that the price is increased by 50% for all five categories (use original sales information).
• The owner enjoys the used-book business. Any suggestions as how to turn this into a full-time business venture so the owner can quit his other job? Prepare another income statement to support your idea.

Memo (use Word)

Interpret the results from the computations and explain how the information is useful. Write a 4- or 5-paragraph memo to the owner of the business. Start with an introduction and end with a recommendation. Each of the four or five paragraphs should have a heading.

Short essay to comment on the questions below (use Word). Start with an introduction and end with a summary or conclusion. Use headings. Maximum length of two pages.

• Why do many organizations make the effort to prepare a different type of income statement for internal purposes?
• Variable costing is not just about preparing income statements. Provide at least three scenarios in which understanding how costs behave is useful.

Assignment Expectations

Each submission should include two files: (1) An Excel file; and (2) A Word document. The Word document shows the memo first and short essay last. Assume a knowledgeable business audience and use required format and length. Individuals in business are busy and want information presented in an organized and concise manner.

Rubric Name: MBA/MSHRM/MSL Case Grading Rubric for Quantitative Business Courses -Timeliness v1

Criteria	Level 4 – Excellent	Level 3 – Proficient	Level 2 – Developing	Level 1 – Emerging
Assignment-Driven Criteria	19 points Demonstrates mastery covering all key elements of the assignment in a substantive way.	18 points Demonstrates considerable proficiency covering all key elements of the assignment.	17 points Demonstrates partial proficiency covering all key elements of the assignment.	16 points Demonstrates limited or poor proficiency covering all key elements of the assignment.
Presentation, Computation, and Relevance of Quantitative Information	10 points Demonstrates mastery in presenting quantitative information in a format appropriate for the discipline. Supporting computations are relevant and accurate.	9 points Demonstrates considerable proficiency in presenting quantitative information in a format appropriate for the discipline. Supporting computations are mostly relevant and accurate.	8 points Demonstrate partial proficiency in presenting quantitative information in a format appropriate for the discipline. Supporting computations are not necessarily relevant and somewhat misleading.	7 points Demonstrates limited or poor proficiency in presenting quantitative information in a format appropriate for the discipline. Supporting computations are not relevant, misleading or absent.
Critical Thinking	10 points Analyzes quantitative and qualitative information as the basis for deep and thoughtful discussion, drawing insightful, carefully qualified conclusions from this work.	9 points Analyzes quantitative and qualitative information as the basis for competent and thoughtful discussion, drawing reasonable and appropriately qualified conclusions from this work.	8 points Analyzes quantitative and qualitative information as the basis for workmanlike (without inspiration or nuance, ordinary) discussion, drawing plausible conclusions from this work.	7 points Analyzes quantitative and qualitative information as the basis for tentative or limited discussion; and is hesitant or uncertain about drawing conclusions from this work.
Business Writing	6 points Demonstrates mastery and proficiency in written communication to an appropriately specialized audience.	5 points Demonstrates considerable proficiency in written communication to an appropriately specialized audience.	4 points Demonstrate partial proficiency in written communication to an appropriately specialized audience.	3 points Demonstrates limited or poor proficiency in written communication to an appropriately specialized audience.
Timeliness	5 points Assignment submitted on time or collaborated with professor for an approved extension on due date.	3 points Assignment submitted 1-2 days after module due date.	2 points Assignment submitted 3-4 days after module due date.	0 points Assignment submitted 5 or more days after module due date.
Overall Score	Level 4 45 or more	Level 3 40 or more	Level 2 35 or more	Level 1 0 or more

Module 1 – Background

ACCOUNTING COST SYSTEMS AND COST BEHAVIOR

Modular Learning Objectives

Keep the following objectives in mind as you work through the material in this module:

• Define managerial accounting.
• Describe the role of managerial accounting.
• Differentiate between variable and fixed costs.
• Prepare a contribution margin (variable costing) income statement.
• Recognize various approaches to categorizing costs.
• Prepare and analyze a segmented income statement.

Required Reading

Begin this module by familiarizing yourself with the following sections pertaining to managerial accounting while keeping the above six objectives in mind. Click on the three arrows to explore each topic in more detail.

Check Your Understanding

Check your understanding to make sure that you have a good grasp of the background material. If you are not comfortable with the concepts, review some of the material again or go to the optional resource for more examples.

Click on the quiz icon for an ungraded, 20-question true-or-false self-study quiz to check your progress. If you are not satisfied with the score, review some of the material again. For more in-depth information, review materials listed under optional reading at the bottom of this page.

Final Thoughts Contribution margin income and absorption income are two distinct approaches to assess operating profit. Many companies use both approaches. The two approaches have benefits and limitations. Multiple descriptive names exist for the two methods of costing and computation of income. For example, the contribution margin approach is also known as variable costing, direct costing. or marginal costing. Absorption income and costing are also known as full costing, GAAP income, financial accounting income, or traditional costing. Management mostly uses the information provided by variable costing method for estimates and internal decision-making purposes. Variable costing is appropriate for detailed analysis of a product or service. GAAP is required for publicly released and audited financial statements. Management uses both approaches for internal decision-making. Cost behavior refers to the way different types of production costs change when there is a change in level of production. There are two main types of costs according to their behavior: Fixed Costs: Fixed costs are those, which do not change with the level of activity within the relevant range. These costs will incur even if no units are produced. For example rent expense, straight-line depreciation expense, etc. Fixed cost per unit decreases with increase in production. Variable Costs: Variable costs change in direct proportion to the level of production. This means that total variable cost increase when more units are produced and decreases when less units are produced. Although variable in total, these costs are constant per unit.

Optional Reading

For further detail refer to Dr. Walther’s accounting text and videos.

Walther, L. (2017). Chapter 17: Introduction to Managerial Accounting.

LICENSES AND ATTRIBUTIONS

Websites which are not acceptable:

There are many websites with information available however; everything on the Internet is not “true”. Furthermore, some information may be written by those with far less experience than what you have. In short, it is better to deal with the University library. Reference resources you should consider as meaningful and pertinent will be from academics and professional practitioners. In short, know your author!

The following resources are not acceptable for this course, keep in mind, there are many others:

• Wikipedia.com
• Ehow.com
• About.com
• Smallbusiness.chron.com
• Diffen.com
• Yourbusiness.azcentral.com
• Investopedia.com
• Boundless.com and Lumen
• Course hero
• Chegg
• Answers.com

Again, APA referencing and in-text citations are part of the discussion as well as the case and signature assignments. If you have questions, please let me know. I am here to help you succeed.

NOTE TO STUDYPOOL: ANSWERS ARE JUST 1-2 SENTENCES! I WILL PROVIDE STORIES.. ALTHOUGH ANSWERS AND STORIES CAN BE FOUND IN GOOGLE JUST ANSWER IN OWN WORDS

• 1))) Post some ideas you have about Disciplinary Perspective you think are appropriate for the three plays you have read. Be specific and detailed and remember not to confuse theme with topic/ subject matter.

As long as you follow the rule that it is impossible to describe a theme in one word, you are on the right path. A theme will require at least one sentence to describe it.Of the three, which did you enjoy the most and why ?? 150 words

Question on readings

1. What is the dilemma that Mrs. Peters faces in the play? What complicates

matters for her? Why does she decide to suppress the evidence against Mrs.

Wright? Mrs. Hale experienced no such dilemma. Why?

2. In “Apropos of Women and the Folk Play,” Rachel France writes that “… the

truly ‘awful thing’ was not the murder of John Wright but the life that his wife

had been forced to endure, isolated in the Wright home” (in Women in

American Theatre, ed. H. K. Chinoy and Walsh, p. 150). Agree or disagree.

You do not need to have read the piece that is referenced here but you are

just evaluating the statement that comes from it. Why or why not?

3. In “The Women’s World of Glaspell’s Trifles,” Karen Stein says that Glaspell

“explores sympathetically the lives of middle-aged, married, rural women,

characters who would usually be minor figures in a play. In this way, Trifles

… is a uniquely female and, indeed, feminist document” (in Chinoy and Walsh,

p. 251). Consider both parts of Stein’s statement. Why might such

characters usually be minor ones and what is this really saying? How is the

play a “feminist document”? What does it document?

4. Trifles begins with a lengthy testimony by Mr. Hale in which he provides the

sheriff and the audience with background information or exposition. Most

plays follow the lead of Oedipus and provide exposition in bits and pieces as

the action develops. What are the advantages and disadvantages of opening

a play with such detailed exposition? Is it possible, as a director, to keep

Hale’s opening speech from being tedious and undramatic?

5. The men do not do a thorough investigation. In fact, their actions involving

this case are inept right from the moment they hear of the murder. List their

mistakes or actions that you would consider unprofessional.

6. Mrs. Wright requests certain items from prison. Why does she request an

apron and a shawl? Why does she care so much about her preserves when

she is held for murder? Reread the passages in which we hear of her

requests. Is Mrs. Wright being shrewd? Has she started to enlist the support

of the women with these requests?

7. Consider Mrs. Wright as a wife. What are her duties? What kinds of

relationship did she have with her husband? Did she accept her role and

positions within her marriage?

The Zoo Story- Edward Albee

1. Did you see the ending coming in the play? If so how, and if not, how did the

ending strike you?

2. How does the playwright create suspense and drama in this play?

3. How would you describe the characterization of the two characters?

4. What does this play reveal about isolation and the perils associated with

isolation?

5. What universal Issues do you see in the play?

Fences—August Wilson

Notes:

Fences describes the problems facing African Americans when they had to face new

legal freedoms that had not become social reality. There is a strong sense of fatherson

disillusionment and the death of the head of the household. The characters are

a depiction of those representing the results of an unjust society run by whites. This

play is the black experience of the time for the average African American of that

time.

Pay attention to Troy’s inability to see the world changing around him and adapting

to that change, and as he becomes embroiled in a futile struggle against the forces

of life and the world be makes a tragic mistake and then pays for it dearly.

He became trapped in the very life he built to protect himself and his family as a

defense against the world, and he ends up cut off from his family.

Fences

1. Sometimes the following inscription is printed with Fences:

When the sins of our fathers visit us

We do not have to play host.

We can banish them with forgiveness

As God, in His Largeness and Laws.

How does this poem, written by August Wilson, affect your reading of the play?

How is Fences a play largely about forgiveness? What sons in the play had to

forgive fathers? Why? Who else needed to forgive? How does the ending reflect

this theme?

2. Troy says he was born with “two strikes” against him. What do you think those

two strikes could be?

3. Fences is about the black experience in America. What does this play say about

that experience? Give examples to support your response. Consider Rose’s

statement to Troy, “The world’s changing around you and you can’t even see it.”

4. Discuss Troy’s relationship with Bono. Why does Bono seek out Troy for his

friend? Why does he stop being close to Troy?

5. We see three generations of Maxson men in the play. How is each generation

similar and different? Can we say that from Troy’s father to Cory the Maxson

man has progressed morally? Consider Troy’s father’s physical abuse and Troy’s

standing above Cory with a baseball bat stopping himself from striking.

6. What is the significance of Troy’s song about Old Blue? Is it in anyway about the

failure of human love? Consider the theme of loyalty in the song and that Blue

woke Troy after his father’s brutal beating. What can we infer from Cory and

Raynell’s singing it together?

7. Although Fences is a serious play, there is much humor (some sexual and some

political). What did you find funny? Was any of the humor for satirical purposes?

What does the humor tell us about the characters?

8. The description of the home in Fences is revealing. How does it reflect the state

of the characters living there?

9. Discuss Troy’s refusal to allow Cory to accept a football scholarship to college. In

his interview with Savran, Wilson said that athletic scholarships are often

exploitative. Athletes “were not getting educated,” he said, “were taking courses

in basketweaving. Some could barely read.” Universities, he continued, “made a

lot of money off of athletes.” Do you agree or disagree with Wilson? With Troy?

Is the situation better today than in 1957?