Occupational Health and Safety Report Essay Example | Topics and Well Written Essays - 1250 words

Occupational Health and Safety Report - Essay Example This common reoccurrence in this department are heavily expensive in terms of revenue and employees on leave due to workplace injury. I personally think there should be a distinct appropriation sequestered for those types of emergencies. Workplace hazards are an issue within my department in which I must take care of. However, I feel there is lackluster effort on your part in aiding my cause. I pray this composition does not create strife or offend you in any sort but it is my every intention this may be read as a cordial admonishment. Work place hazard regulations have been drafted and implemented in the past few decades in Australia as well as other industrialized countries. The promulgations of such mandates are the byproduct of horrors and abuses of the industrial age. Thus, to prevent and limit the abuses and mistreatment of huge businesses and corporations for its faulty safety methods and little, if not any, precaution procedures, lawmakers has taken initiatives to protect those unable to stand against employers who usurp their less- fortunate employees. Also, labor unions grew to further protect workers hazards and wrongful dischargement. Such efforts to reform safety measures has transcended through the decades to protect workers from hazards the can affect the health of an employee. (www.ohs.annu.edu.au/ohs, 2002) In this composition, an analysis will be done of the regulations and legislations on occupational health and safety. A situation will be used a variable in which the occupational health and saf ety will have to be implemented. Here are the particulars: On Wednesday, October 24, 2007, our receptionist in the Administration Department of the East Coast Secretarial Service, Mary Smith, tripped over an extension cord en route away from her desk. Her misstep caused her to fall heavily on her knee which was a critical insult to her bone and joint. This trauma to her knee prompted edema accumulation. I instructed one of her colleagues who witnessed Mary misstep to accompany her to the hospital. The X-ray results revealed that a piece of the platella has been fractured off the main bone. The prognosis to insults to the body such as these prompts the immediate leave of absence. Hence on this precept, Mary Smith has been given two fortnights of leave and she will be given an extended leave of absence upon further analysis of her knee after her preliminary respite. Events such as these prompted me to address you my concerns about the status of this enterprise. The "lack of uniformity" (www.ohs.annu.edu.au/ohs, 2002) in the regulations can be an impediment toward adjusting to these laws, but I believe this gives us the opportunity to make amends on our own. The recommendations in the British Robens Report (1972) encourages enterprises like ours to use a self-regulation methodology that includes workers and management to improvise the Occupational Health and safety standards set down be the state. (www.ohs.annu.edu.au/ohs, 2002) In chapter 4, section 2, divisions 3 on the Occupational Health and Safety Act 2000 in regards to work premises, the prefect of the premises are obligated to protect employees from hazardous electrical equipment and appliances. (www.austii.edu.au, 2001) All appliances that places a potential threat to employees (i.e. fires, flaring, overheating) should to be turned off. Appliances that are open in workplace premises and can be a

Process Costing Essay Example | Topics and Well Written Essays - 1000 words

Process Costing - Essay Example Companies need to know the amount of money spent on their products before they can set appropriate selling prices. Firms that fail to accurately determine process costs can find themselves setting too low prices that lead to losses or too high prices that scare away customers. Accurate process costing helps to set right prices or adjust the process if costs cannot allow reasonable pricing. Importance of the Study Although many researchers have contributed to this topic, little can be seen in terms of standardization of the approaches of determining process costs. This paper is a literature review aimed at determining major points of divergence that have prevented standardization of process costing methods. Four scholarly articles are analysed to determine gaps, discrepancies and common grounds in relation to process costing. The paper will make suggestions on the best way forward as well as lay ground for future research. Literature Review One of the articles reviewed is a research s tudy done by Cooper and Slagmulder aimed at determining process costing methods used by different Japanese firms (2002). ... use failure to give all firms equal chances of being included in the sample introduced some biasness in the study (Dillman, Eltinge, Groves & Little, 2002). The interviewers made notes while taping interviewees’ responses. The findings indicated that most Japanese firms preferred target costing as opposed to process costing. In this regard, target costing is a projection of costs of future products with the aim of determining whether the assigned expenses can allow reasonable pricing to generate profits or not. The difference between process costing and target costing is that the latter is applied on future products while the former on complete or semi-complete products (Cooper & Slagmulder, 2002). All interviewed firms indicated that they relied on target costing and only applied process costing when they find discrepancies at the end of the production process. In another study, Everaert, Germain and Werner sought to investigate process costing methods used by different compa nies in Belgium (2002). The researchers based their study on four companies that were selected randomly (2002). After getting approval, they issued questionnaires to process costing officers in the selected firms and collected them after two weeks (Everaert, Germain and Werner, 2002). The results indicated that three out of the four sampled companies used weighted average method of process analysis. The remaining firms used the first-in first-out (FIFO) method. The FIFO method treats costs from different periods separately and has four steps comprising of analysis of physical flow of units, calculation of equivalent units, computation of unit costs and analysis of total costs (Everaert, Germain and Werner, 2002). The company that used FIFO said the method is reliable because separate calculation