1. (Original Content Only) (400 Words for the Reply) (APA citations) (In-text ci

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1. (Original Content Only) (400 Words for the Reply) (APA citations) (In-text ci

1. (Original Content Only) (400 Words for the Reply) (APA citations) (In-text citations are a must) (Use the sources listed for citations) (Must include Biblical integration of scripture relating to accounting topic)(Opinion is worth little unless it is supported by quotes and/or paraphrases from the textbooks and professional journals)
Sources to be cited: Blocher, E. J., Juras, P. E., & Smith, S. D. (2021). Cost Management: A Strategic Emphasis, (9th edition). Boston, MA: McGraw-Hill.
Use https://www.jstor.org/ to find journal articles
*Original Question: When are companies likely to use a job costing system or process costing system? Describe the specific characteristics of each system and provide at least 2 examples from companies in your community for each system.
*(Reply to the POST below) (follow the guidelines above)
Cost Estimation and Profit Planning
The job costing system and process costing system are two distinctly different systems that do not supersede each other. They are simply used based on the nature of their production process. While job costing is more suitable for industries where products or services are customized or unique, process costing is used in industries where products are homogeneous and produced in continuous or mass production processes. While one does not hold leverage over the other it is important to have the correct system in place to have accurate cost and specifics for each job or period. Ecclesiastes 3:1 tells us, “There is a time for everything, and a season for every activity under the heavens.” This verse emphasizes the idea that different activities or methods may be appropriate depending on the circumstances or context, similar to how job costing, and process costing are utilized based on the nature of production processes in accounting.
Job Costing Systems
Jacksonville, Florida is home of many industries and start up companies, many of which need to adopt a job costing system. Many people in Jacksonville enjoy the likes of customized items, whether that be coffee, house, sign, clothing, or even a swimming pool. In Jacksonville, a staple of custom home builds for more than 20 years, has been Collins Builders. Custom home builders have a fiduciary duty to provide the exact home a client ask for. Builders often use job costing to track these expenses related to each home construction project. This cost can be for materials, labor, and overhead that get allocated to each specific home being built.
Additionally, The Haskell Company, one of the largest construction companies in Jacksonville, are involved in just about every construction project that happens in Jacksonville. This can range from construction of commercial buildings, residential complexes, and even infrastructure development. For a company like Haskell to use job costing, the accounting process needs to involve tracking the flow of production costs, specifically managing the accounting of unfinished production at the start and end of the accounting period (Drobyazko et al., 2019). Though many of these jobs can be government jobs that are bid on, Haskell still needs to use job costing to track cost for every construction project. This would include materials, labor, equipment, and even subcontractor expenses.
Process Costing Systems
When it comes to process costing systems, Jacksonville has an array of industries that require such a stringent system. Companies with uniform products that undergo a sequence of comparable processes or departments typically employ process costing (Blocher, 2022). Jacksonville is home to the Danone plant. Most notably Danone is known for their yogurt and Silk brand of milk. Industries like Danone average cost of total units produced during specific periods of time. This creates cost accumulation by department or process rather than individual jobs. It’s more of a repetitive system so-to-speak. Costs are accumulated for each production process, such as mixing, cooking, packaging, and labeling, and then it gets allocated to the units produced during that period.
One other company that would utilize process costing systems is WestRock Paper. WestRock Paper is a paper mill located in northern Jacksonville. I am very familiar with that place because I spent sometime doing equipment rebuilds in my twenties here. Though I was in a union and part of a union hall who would have utilized job costing, the paper mill itself would have utilized process costing. In the process costing method, equivalent units of product serve as a metric to gauge the level of current production activity, forming a fundamental component in the calculation of process costs (Kim et al., 2015). Process costing is utilized to allocate costs such as wood pulp, chemicals, energy, labor, and maintenance across the multiple stages of paper production.
References
Blocher, E., Juras, P., & Smith, S. (2022). Cost Management: A Strategic Emphasis (9th Ed.). McGraw Hill LLC.
Drobyazko, S., Pavlova, H., Suhak, T., Kulyk, V., & Khodjimukhamedova, S. (2019). formation of hybrid costing system accounting model at the enterprise. Academy of Accounting and Financial Studies Journal, 23(6), 1-6. https://www.proquest.com/docview/2343684122?_oafollow=false&accountid=12085&pq-
Kim, S., Ko, W., & Bang, S. (2015). Analysis of unit process cost for an engineering-scale pyroprocess facility using a process costing method in korea. Energies (Basel), 8(8), 8775-8797. https://doi.org/10.3390/en8088775
2. (Discussion Board Post) (3 paragraphs ) (apa format) (apa citations are a must
Preventing Conflict
Design a set of behaviors, practices, or policies that you would like to promote or implement in a work setting to prevent organizational conflict. How would leadership play a part in this, the behavior of workers, the principles of the organization?
3. (Discussion Board Post) (3 paragraphs ) (apa format) (apa citations are a must)
Managing Conflict at Work
Watch one video about preventing workplace conflict. Share the insights of that video with classmates. Do you agree with the approach the video takes? Is there something you might add to what you heard?
4. DQ1: Learning to Compare (All Over Again)
a. (3 paragraphs for reply) (apa format) (apa citations are a must)
Hi everyone, the five main issues that scholars need to address in order for their work to be viable in my opinion are, bias, insider vs. outsider aspects, understanding/acceptance of the negatives of a religion, defining terms to avoid misrepresentation, and understanding of past history. Looking at bias, a scholar needs to understand their personal bias and be able to set it aside when looking at a religion. Whether it is their own, or a new one. This is a necessary but doable step to ensure that the research being conducted is as accurate as possible. This step in my opinion can be extremely difficult to do because it involves setting aside your own feelings and viewing the information from a neutral position. Understanding insider versus outsider perspective can affect the viability of work and is something that needs to be understood. As an insider they have amazing insight of that religion however this may lead to blindspots in certain less desirable areas.Understanding this and the differences of who you are obtaining knowledge from is key and very doable. Accepting the less desirable parts of a religion is also imperative to accurate work. Ignoring these due to their nature will lead to a disservice of knowledge. To learn about a religion is to learn about all portions of it, desirable or not. To make work fully viable you must accept this parts and still research and write about them. This could be increasingly hard for an insider as that is the religion they grew up in. Define terms and understanding history go hand and hand in my opinion. To fully understand the religion you must work to avoid misrepresentation by not understanding a certain term or taking it out of context. Doing research into key terms as well as the history surrounding these terms will lead to more viable work. The research regarding history will aid in understanding ritual, terms, and traditions and an overall well rounded study. I believe all these can be addressed effectively through careful research and keeping an open mind clear of bias and will help lead to a more balanced comparison.
b. (3 paragraphs for reply) (apa format) (apa citations are a must)
What I perceive to be the five (5) main issues that scholars of comparative religion need to address in order for their work to be viable is the ability to comprehend and interpret the environment understanding, the definition of terms, be aware of there own bias, having respect, and empathy. A Scholar should be able comprehend and interpret the deeper understanding of the history, cultural, social environment each religion being differentiated. Clearly be aware of defining terms and concepts in order to avoid misrepresentation and misunderstanding of the religious practices and beliefs. Scholar should not be bias in order to fully represent each religion like it is without being selective in which only supports how they see things rather than seeing it as whole. Scholars should be respectful of each religion regardless of what their views and thoughts by learning and understanding. Finally would be to have empathy toward each religion they come across by recognizing environment, each value and significance of each religions beliefs. I believe these concerns can be addressed effectively resulting in an ethically balanced comparison. This can be done through doing good analysis, educating him or herself well and gain as much knowledge as possible, have good understanding and respecting when learning.Scholars do provide a high quality of work that helps us today with the understanding of all the different religions all over the world. Success is contingent upon willingly to self reflect, know their bias, and always be open to taking advice from others and criticism. The work scholars do, does require them to be mindful because of the potential impact of there studies on religious communities.
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5. DQ2: Ritualizing Ritual
a. (3 paragraphs for reply) (apa format) (apa citations are a must)
Hindu Puja is a ritualistic prayer worship practice and of showing reverence to the God. It is mostly practice twice a day and it is commonly used for honoring a deity, new guest is welcomed, celebrating a spiritual event, special occasions, and holidays. Hindu Puja can be practiced at home or in a temple, structure and significance can vary depending on region, tradition, and occasion (Howcast, 2010). Hindu Puya involves offering prayers, devotional acts, aiming to connect the devotee with the divine and pursue blessing. In terms of performance theory on the YouTube Video on how to have Puja at home, it is seen as a performance of devotion, in where the devotee puts into effect there respect and faith through acts such as, offering such as rice with turmeric, fruit, or flowers, as well as reciting prayers, passages and scriptures such as the Vedas (Howcast, 2010). The ritual is often accompanied by sacred water, milk by bathing the murti , dressing the murti in colorful colors, smearing powder paste, or ash on the Murti, puja leader can smear on devotees head as blessings, playing a song for deities, or family member can sing.(Howcast, 2010). Puja ends with Aarti, waving lamps or tray in front of murti in a circular clockwise movement. The speech acts performed on the Puja is reciting prayers, passages, scripture, and hymns, which serve as communication between devotee and deity. The use of sound in puja is believed to have a spiritual significance to evoke the divine presence and facilitate the devotees connection with deity. What Is done during the Hindu Puja is invocation of the deity, offering flowers, fruits, rice and turmeric, holly water and milk, prayers, specific rituals and gestures depending on the worship ritual Puja being done, and devotional act such as singing or playing music.(Howcast, 2010). The location of where Puja Worship can be performed is at home, temple, or sacred site. Puja can be performed individually or collectively, in silence or voiced prayer or chant depending on occasion. The intent of the Puja worship is to honor and worship the deity(Frey, 2016). To seek blessing and protection, for a special occasion or celebration.Hindus do not worship the murti themselves; they worship God who is present in the images. The effect is to invoke the divine presence and connect the devotee with deity. It also helps with spiritual growth, blessings, peace and harmony to individual and community. I was interested to know more information on the ritual variations because when researching some had 16 to 27 steps depending on the Puja being performed along with the different ways it is performed by region, community and occasion. This ritual did give me insight into the worldview of the tradition from which it comes from which is Hinduism by providing valuable information such as the belief in the divine, the cycle of times performed, the importance of the ritual, respect for tradition, and the community orientation of performance.
Reference
1. Howcast (Ed.). (2010, August 24). How to have a puja at home. YouTube. https://www.youtube.com/watch?v=Pbxlh8oRNWU
b. (3 paragraphs for reply) (apa format) (apa citations are a must)
Hi everyone, I choose to watch the first video, Hindu puja, a daily worship ritual: How to Have a Puja at Home. Watching this video with the reading in mind I connected the ideas of speech acts and the scripture and the use of offering to the main ideas, “Speech acts resemble rituals in various ways: there is often a context, prescribed wording, and a set of actions to make them effective”(Hedges, 292). In a Puja there is scripture read as well as music played or sung, and offerings placed on the sacred deity representational objects. This is an example of speech acts, the use of a hymn, coupled with rice or red paste placed on these objects portrays this. Through this video I found that a Puja is a ritual completed at home, usually in the morning. It involves the worship of a deity or deities of choice, you place an abundance of items, such as incense, bells, bowls, lamps, and offerings on a large metal tray. Before beginning the Puja those involved don’t eat for an hour, they construct the Puja placing the sacred items on the tray and incense and lights surrounding it. Then they shower to cleanse themselves before beginning. The entire family participates with Puja and they voice their devotions to the deities they have selected. They share scripture and will sometimes smear powder or ash as well as other offerings on the sacred objects. The Puja ends with a connection to the nature of creature by moving the tray in a clockwise rotation. What I found most interesting is the during women’s menstrual cycle they typically don’t participate in Puja. I am curious as to why this is and the reasons surrounding it from a Hindu perspective. Maybe there is a belief of impurity during menstrual cycle? It was also interesting to watch and learn about, there are so many steps however it is pretty customizable per family based on the deities you want to choose or the offerings. This ritual helped me understand that in the Hindu culture they have objects representing the deities however they don’t worship the objects, they worship the God themselves. This was mentioned multiple times in the video and was something that stuck with me. To me this seems like a long lasting tradition, and one that is rooted in history, it also has a strong emphasis on the nature of creation. This demonstrated to me a value on this idea.
Hedges, P. M. (2021). Understanding religion: Theories and methods for studying religiously diverse societies. University of California Press.
6. DQ3: Combining Approaches
a. (3 paragraphs for reply) (apa format) (apa citations are a must)
The two of the rituals I picked for this week is Hindu Puja and Jewish Amidah prayer from the required viewing for this week. To begin to compare both rituals responsibly and rigorously to answer Doniger’s call would be get to understand and become acknowledge of the historical and cultural background in order to be able to compare. It is also important to understand the steps, elements, and symbolism involved in the rituals for each one. The roles each person carries in order to perform the prayer rituals in Hindu Puja and Jewish Amidah prayer. To compare it is also good to explore how the rituals reflect, and shape cultural belief about divine, human relation, and nature. Finally get as much resource like Hindu scriptures, Jewish text, the ritual practices step by step, language, values and customs, social organization and structure, race, and ethnicity for each one. What I may need to study before diving into an interpretation of either or both rituals would be to study Judaism and Hinduism such as scriptures, theology and philosophy, and the cultural and historic context of each one. The importance of each ritual theories and symbolisms. The understanding of language for Hinduism and Jewish, and overall the terminology. Finally I would look into the sociological studies of Hindu and Jewish communities and practices. Studying and gaining more knowledge about Hinduism and Jewish will provide a better understanding for interpreting Hindu Puja and Jewish Amidah prayer rituals, in order to provide a well informed comparison among both of them and a better interpretation of both rituals.
7. Reply: Pastoral Theology- biblical counseling ministry
(300 words for the reply) (APA citations) (in-text citations are a must)
a. Biblical counselling is based on the teachings and principles of the Bible – it seeks to address basic needs of an individual and root causes of problems from a biblical perspective, such needs can be spiritual, relational, or emotional. It explores the teachings of the Bible for guidance, support, and healing.
The three theological principles that will serve as a guide for biblical counselling include: Doctrine of sin, Authority of Scripture, and the work and person of Jesus Christ. These principles upon exploration serve as foundation in overall biblical counselling structure.
Doctrine of sin is redemption in Jesus Christ – we have been redeemed from sin by the redemptive work of Jesus Christ on the cross of Calvary. Problems and issues requiring biblical counselling is as a result of separation from God due to sin. The enemy (Satan) has control over such lives prompting them to behave contrary to what the scripture says – these actions can result in emotional, spiritual, and relational instability in an individual(s) causing them to behave in a way contrary to the will of God. Sin is fundamentally an act of disobedience to God, and it can erupt from problems arising from the basic needs of an individual(s). “For the wages of sin is death, but the gift of God is eternal life in Christ Jesus our Lord.” (Romans 6:23) – The outcome of sin is death – spiritual death and alienation from the presence of God. This outcome of spiritual death caused by sin can be as a result of inconsistent and imbalance of needs.
Authority of scripture is a fundamental theological principle in biblical counselling – it addresses the root cause of any need or problem and a controlling factor in the counselling process. It is the source of truth for biblical counselling, as it discerns the soul and mind to reveal its contents, thereby combating such issues that are harmful to the individual(s). “Sanctify them by Your truth. Your word is truth” (John 17:17). The truth in God’s word sanctifies and purifies the heart exposing the dangers of issues requiring counselling. – the truth about dangers concerning life issues is found in the scriptures, and provides guidance and solutions to address them.
The work and person of Jesus Christ is an important aspect of biblical counselling – Jesus Christ is the author and finisher of our faith. His atoning work has reconciled humanity and God. Jesus Christ has done the work of redemption and reconciliation, receiving him has the effective power of reconciling issues and bringing them to spiritual perspectives. Philippians 4:13 states “I can do all things through Christ who strengthens me.” Jesus Christ strengthens us to do all things – those things capable of transforming difficult issues and situations for good. We have victory in Jesus Christ – problems of life be it emotional, spiritual, or relational have been subjected to the feet of Jesus Christ – He overcame the ultimate (death) and will overcome any life issues. “But thanks be to God, who gives us the victory through our Lord Jesus Christ” 1 Corinthians 15:57.

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