Sewmex Case Study free essay sample

As a start the president would like for you, in your capacity as assistant controller, to develop a cost-volume-profit (CVP) model for the SEWMEX facility, which model could be used to address a number of short-term profit-planning issues. In particular, the president would like to get a better handle on exactly what volume of output would be needed to make SEWMEX profitable in the short run (given the present mix of garments produced) and what strategies might be pursued longer term to improve operations and therefore profitability. The president also wonders how, if at all, the issue of foreign exchange rates might complicate the profit-planning process. Therefore, he has charged you with the responsibility of developing the CVP model for SEWMEX, while he looks for a new controller. As someone interested in making a positive impression on the president, you are eager to accept this assignment. The following will be included in the analysis: * Efficiency Related Issues * Summary Report of all Observations and Analysis * Foreign Exchange Rate * Foreign Exchange Risk 5. We will write a custom essay sample on Sewmex Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Efficiency-Related Issues a. Based on the data provided in the case (e. g. , Table 2), what is the approximate level of planned plant efficiency (i. e. , total SAM output planned per month, relative to total minutes of all assembly labor in the SEWMEX plant)? Product Line| Average SAM per Unit of Product (in minutes)| Monthly Planned Production Level(in minutes [SAMs])| Pants| 50| 1,200,000| Shirts| 40| 1,000,000| Jackets| 90| 200,000| Other| 20| 100,000| TOTAL| | 2,500,000 | The potential output of the plant is shown in the following equation: 500 minutes X 400 operators x 20 days=4,000,000 SAMs The planned production output for the plant is 2,500,000 SAMs, thus the efficiency of the plant at this output is shown below: 2,500,000 4,000,000=. 625 x 100=62. 5% In the context of the SEWMEX, â€Å"efficiency† can be interpreted as the number of SAMs (output) produced per month expressed as a percentage of the total time worked. Thus, increased efficiency would be reflected by output per month (measured in SAMs) greater than the total SAMs reflected in Table 2. b. Based on the current production/sales mix, what overall (or average) efficiency level at SEWMEX is required to breakeven on a monthly basis? Breakeven SAMs = 1,928,555 per month Therefore, the efficiency at breakeven point is: 1,928,5554,000,000= . 48214 x 100=48. 214% c. Prepare a table indicating the monthly pre-tax income, ? B, that would result from changes in plant efficiency (as defined above in (a)) over the range 50% efficiency to 100% efficiency, in increments of 10%. Assume for purposes of this question that demand changes are the cause of monthly production changes and that SEW will continue to purchase all of SEWMEX’s output. Assume, too, that the total number of assembly workers at the SEWMEX plant is unchanged.

The potential of stem cells for myelin repair in the central nervous system The WritePass Journal

The potential of stem cells for myelin repair in the central nervous system Introduction The potential of stem cells for myelin repair in the central nervous system IntroductionThe policy and its objectivesPolicy evolutionPolicy ProcessImplementationPolicy EvaluationImpact of this policyConclusionReferencesRelated Introduction The policy and its objectives From 1st July 2007 all public places and workplaces in England have been smoke-free. The smoking ban was introduced in Wales on the 2nd April 2007 and in Scotland in March 2006. The legislation aims to protect employees in all workplaces from the ill-health associated with smoking and to encourage people to give up smoking. In October 2007, the legal age for buying tobacco was raised from 16-18.   NHS Stop Smoking Services have seen unprecedented levels of demand since the introduction of smoke free legislation. On 16 November 2004 a Public Health white paper proposed a smoking ban in almost all public places in England. Smoking restrictions would be phased in, with a ban on smoking in NHS and government buildings by 2006, in enclosed public places by 2007, and pubs, bars and restaurants (except pubs not serving food) by the end of 2008. Under the legislation, it is the duty of any person who controls/manager of smoke-free premises to stop people smoking there and if they fail to comply with this duty, they are committing an offence. Employers need to have and maintain a Smoke-free Policy outlining the restrictions on smoking and how non-observance will be dealt with. The ‘Smoke-free’ Policy prohibits smoking in all enclosed and substantially enclosed areas in the workplace, including company vehicles. Members of staff are only permitted to smoke whilst off duty, in official break times only, and in unenclosed designated areas. The policy applies to all visitors, customers and other people who enter the workplace. The policy on passive smoking has been genuinely concerned only with a reduction in smoking in public places; other issues about the formulation of policy in this area are raised, in addition to any concern that the ban on smoking may represent a disproportionate policy response. One of these issues is whether decision-making in this area has given sufficient attention to alternative policy responses, as required by the Treasury guidelines. The Confederation of British Industry   have strongly argued that voluntary smoking bans are already in place in many areas and that business saw the legislation as further evidence of unnecessary intervention by government. The Smoke-Free Policy Objectives are to save lives over the next decade by reducing exposure to hazardous second hand smoke. The policy also aims to protect and improve the health of staff, patients / clients, visitors and contractors by countering the health risks caused by tobacco smoke. Assist both patients and staff who wish to stop smoking by ensuring smoking cessation support is widely available to staff, patients and clients; set an example of best practice; reduce the risks to health from exposure to second-hand smoke; recognise a person’s right to be protected from harm and to enjoy smoke-free air; and increase the benefits of smoke-free enclosed public places and workplaces for people trying to give up smoking so that they can succeed in an environment where social pressures to smoke are reduced. Whether the policy will directly reduce the incidence of smoking and smoking-related diseases remains to be seen. It has proved that the banning smoking in public places, th e policy has been highly effective. She stressed there would be public consultation on how to protect staff in pubs where smoking will still be allowed possibly giving a second chance for her plan to restrict smoking in exempted pubs to sealed smoking rooms. The Health Bill also includes measures to tackle MRSA, new rules on managing controlled drugs, proposals to pave the way for reform of pharmacies, including new roles for pharmacy staff. The main objective of this policy is to ban smoking in public places in order to reduce the incidence of passive smoking and protect childrens and adults overall health. Groups that are affected by the ban are smokers, owners of pubs and restaurants and also cafes, the general public are also affected. The main aspects of the Health bill is the legislation of the ban of smoking in workplaces and also the new hygiene code of conduct that has been introduced for health providers to help reduce hospital infections and also a shipman safeguard which means their will now be a tighter management of controlled drugs after inquiry into the GPS murders. And finally the last main aspect of the Health bill is a reform to the way chemists work. When proposed in 2007 it was outlined that three years after the smoking ban was put in place the bill would be reviewed. However, after the 2010 General Election the Conservative Party and the Liberal Democrats which entered the Coalition Government announced that it would no longer be reviewing the smoke free legislation on the 30th June 2010.   However, an attempt in October 2010 by Conservative MP David Nuttall to amend the law to exempt private members clubs and pubs from the smoking ban was defeated in the House of Commons on its first reading. Policy evolution The House of Lords commented saying that the ban on smoking in pubs was an over reaction to the threat posed by passive smoking and was the MPs failure to understand the concept of risk. The Lords Economic Affairs Committee cited the smoking ban as an example of policy based on bad science and that it had been sold to the public as necessary because of the dangers of passive smoking. However the Committee members later questioned whether the Government had a scientific basis for the claim after Caroline Flint, the Health Minister, told the committee: â€Å"In relation to deaths from smoking and second-hand smoke, the most serious aspect is smoking in the home. Ninety-five per cent of deaths are related to smoking in the home.† With the main risk of passive smoking was with the concern of children who were exposed to second hand smoke in the home and the bill was not originally designed to address this issue. Tobacco control policy in England during the years of 1998-2009 was largely guided by the 1998 white paper Smoking Kills and the public Health white paper Choosing Health published in November 2004. In 2004 the Department of Health set targets to reduce smoking prevalence in the population with aiming to reduce smoking rates to 21% or less by 2010. Policy Process After opposition and debates within the cabinet on the 26th October 2005 the government published that it would continue with the plan of the smoking ban. However, there was still wide criticism with many MPS threatening to overturn the bill. One year later, on the 11th January the government announced that MPs would gain a free vote on an amendment to the Health bill. On the 14th February 2006 the House of Common voted on the amendment to the original plan and wanted to extend the ban so that all enclosed public places, including private members clubs would also be smoke free. MPS went on to vote whether all enclosed public places. This amendment gained significant support and the legislation was passed by the House of Lords. Many campaigners said that the partial ban in 2005 did not go far enough and said that it would still leave workers in private members clubs and pubs not serving food at risk of second hand smoke. In August 2003, Pizza Hut announced that all 500 of its branches would become non-smoking and in January 2005, the JD Wetherspoons pub chain announced it would be following. Critics of the ban questioned the claim that passive smoking increases the risk of lung cancer, and organisations representing the tobacco industry and smokers also argued that ventilators could be used to remove smoke from bars and pubs, negating the need for a ban. However, the medical profession claimed that ventilators do not protect the public from the risk of lung cancer. Eventually the support for a smoking ban was outweighed by the opposition and the government was forced to allow a free vote in parliament where MPs had the chance to back a complete ban on smoking in public places. By February 2006, the House of Commons voted by majority of 200 to introduce a blanket ban on smoking in England and Wales from summer 2007.   A ban on smoking in all NHS and government buildings was introduced in January that year. The government later went on to decide and announced that a rise in the age at which people could buy cigarettes went from 16 to 18 from October 2007. The Government also went on to print pictures of cancer on cigarette packets for another way to put off smokers. It had been argued that it was the opinion of the businesss owners rights to decide what happens in his or hers property and because a person can purchase cigarettes legally a personal should be able to smoke where smoking is allowed. However health officials and individuals such as Lance Armstrong say with a state-wide smoking ban lung cancer and other health problems can be reduced. A group called Freedom to choose launched a campaign for a judicial review of the smoking ban.   The freedom to choose campaigners claimed that the smoking ban was in breach of the Human Rights Act 1998 because it doesn’t give the right to privacy of people who wish to smoke in clubs and bars. After 24 hours after the committees report of the harm of smoking, new evidence was brought forward stating that passive smoking can cause a common type of blindness in older people. To add to ministers discomfort, just 24 hours after the committees report, new evidence emerged that passive smoking can cause a common type of blindness in older people. Cambridge researchers reported in the British Journal of Ophthalmology that living with a smoker for five years doubled the risk of age related macular degeneration and regular smoking tripled it (2006;90: 75–80). One change which is based on an overall national health policy statement is that the smoking ban legislation forms part of the Health Act 2006. 101 MPs including 69 Labour backbenchers signed a motion for a free vote. Critics and health experts argued that plans to exempt private clubs and non-fast food pubs from the ban were bad for health and would prove unworkable. However, Mrs Hewitt   who is favour of a full ban on smoking in all enclosed public spaces defended the ban and said that Many of us would have liked to have gone further and faster and stressed that even with exemptions 99% of workplaces would be smoke-free. Implementation It was agreed that 3 years after the ban was put in place a review would be conducted, however in 2010, 3 years after it was put in place the government dropped the planned review of the smoking ban in England. Labour had promised that the ban would be looked at again in the autumn of 2010 however this never happened. The smoke free policy can be implemented in a range of settings such as schools, workplaces and to facilitate implementation of the policy businesses should prepare workplaces by displaying smoke-free signs and by removing ashtrays and butt bins. The government assumed success for the policy and the enforcement officers from local authorities work closely with businesses to ensure compliance with the ban. The ban means that it is an offence to smoke in smoke free premises or vehicles and a failure to do so carry a fixed fine of  £50.   Failure for those who control smoke free places to make sure others to smoke in these places carries a fine of up to  £ 2,500 and with failing to display no smoking signs carries a fixed fine of  £200. It was rumoured that implementing the smoking ban in England cost taxpayers, restaurant and pub property owners at least  £100 million more than the Government originally budgeted. The Department of Health estimated that the bill for the ban that comes into force in 2007 time would run to  £1.6 billion. It was also estimated that the implementation costs for workplaces would be minimal. However The British Beer and Pub Association say that its members spent at least  £70 million on converting premises According to the Mental Health Foundation 85% of respondents to a survey that was conducted said that the ban had been implemented wholly effectively and this may be due to the rise in secret smoking and also with occasions where staff feel obliged to turn   a blind eye especially when a patient is very unwell . The governments main aim was to try and get people to stop smoking so to help this they set up specialist stop smoking services widely available across the country. An example of this is a trust wide smoke free group which co-ordinated a stepped up approach towards the implementation of the smoke free society. The Government allocated funding to support implementation of the smoke free legislation for the financial years 2006-07 and 2007-08. The Department of Health distributed  £29.5 million to support first-tier local authorities in England to undertake new work associated with the introduction of smoke free legislation on 1 July 2007. Policy Evaluation Compliance with the ban will be monitored by enforcement officers employed by the local authorities. It will of course take many years to assess whether the ban has led to a reduction in the number of smokers, and/or improved health outcomes. Given the number of confounding influences, it may never be possible to assess the effectiveness of the plan in these regards. Two weeks after the ban was introduced, 97% of inspected premises and there had been nearly 90,000 inspections  were complying with the ban. That is to say that 97% of premises where prohibiting smoking (98% of smoke free vehicles), although at that point in time, only 79% of premises were displaying the required no-smoking signage  at the entrance to buildings  (84% of smoke free vehicles). In total, local councils had issued on 142 written warnings (0.2% of the total)  to premises that had failed to prevent smoking, adopting a  light touch rather than draconian  measures at this early stage in the policys life. In terms of banning smoking in public places, the policy seems to be highly effective. Whether the policy will directly reduce the incidence of smoking and smoking-related diseases, remains to be seen. Impact of this policy In 1965 British government bans cigarette advertising on television.   In 1971 Government health warnings to be carried on all cigarette packets sold in the UK. In 1984 Smoking banned on London Underground trains. In 1987 the London Underground smoking ban extended to entire network following the Kings Cross station fire, in which 31 people died. In May 1997 New Labour government pledges to ban tobacco advertising. In March 2001 New EU directive requires larger, more prominent health warnings on tobacco packaging. In March 2002 British parliament passes legislation that began as a Private Members Bill, banning tobacco advertising. Deadline for phasing out sponsorship of Formula One motor racing brought forward to comply with EU directive.   In December 2002 British Medical Association calls for a ban in smoking in public places because of the threat to non-smokers. In January 2004 British Heart Foundation uses graphic images to reinforce its government-sponsored anti-smoking campaign. In November 2004 A Public Health White Paper proposes introducing a smoking ban in workplaces by 2008, with pubs which do not serve food and private members clubs exempted. The legislation would apply to England and Wales, but the Welsh Assembly has said it would amend the bill to create a comprehensive ban when it gains Royal Assent in England. In April 2005 MSPs voted by 83 to 15 to introduce a ban on smoking in public places from April the following year. Smokers who defy the ban are liable to pay a  £1,000 fine. In October 2006 Northern Ireland agrees a smoking ban in all workplaces and public spaces from April 2007 as discussions over the England smoking ban break down at cabinet level, causing the smoking ban bill to be delayed and leading to doubts over how a ban will be introduced. In December 2006 the government announces England will get a smoking ban from 1st July2007. Conclusion In conclusion the policy does seem to be meeting its short-term objective. The policy enjoys a high level of public support, and therefore, in this instance, the Government does seem to be enacting a policy that the people want. References http://webarchive.nationalarchives.gov.uk/20100407191046/opsi.gov.uk/acts/acts2006/pdf/ukpga_20060028_en.pdf Newspapers: ALEX MARKHAM. (2006). England smoke ban: Reactions . Available: http://news.bbc.co.uk/1/hi/health/6198214.stm. Last accessed 13th April 2011 BBC news. (2004). Smoking ban proposed for England . Available: http://news.bbc.co.uk/1/hi/health/4014597.stm. Last accessed 12th April 2011 BBC NEWS. (2005). Smoke ban bill details released . Available: http://news.bbc.co.uk/1/hi/health/4375478.stm. Last accessed 3rd April 2011. BBC NEWS. (2005). Hewitt defends smoking ban plans . Available: http://news.bbc.co.uk/1/hi/4380978.stm. Last accessed 1st April 2011. BBC NEWS. (2006). England smoke ban to start 1 July. Available: http://news.bbc.co.uk/1/hi/6196910.stm. Last accessed 12th April 2011. BBC NEWS. (2007). Timeline: Smoking and disease . Available: http://news.bbc.co.uk/1/hi/health/4377928.stm. Last accessed 1st April 2011. BBC NEWS. (2009). Smoking bans cut heart attacks . Available: http://news.bbc.co.uk/1/hi/8267523.stm. Last accessed 12th April 2011. BBC NEWS. (2010). No plans for smoking ban review. Available: bbc.co.uk/news/10478753. Last accessed 7th April 2011. Clare Allan. (2009). Hard-line smoking ban just isnt fit for purpose. Available: guardian.co.uk/society/2009/jul/01/smoking-ban-psychiatric-units. Last accessed 1st April 2011. Colin Brown. (2005). Blair backs down on smoking ban to end feud. Available: independent.co.uk/news/uk/politics/blair-backs-down-on-smoking-ban-to-end-feud-512714.html. Last accessed 1st April 2011. Harry Wallop. (2007). Smoking ban costs will be  £100m over budget. Available: telegraph.co.uk/news/uknews/1553379/Smoking-ban-costs-will-be-100m-over-budget.html. Last accessed 13th April Journals- Sam Coates. (2006). Smoking ban is based on bad science. Available: webcitation.org/5tkNlefMT. Last accessed 13th April 2011 The Gallup Organisation. (2009). Survey on Tobacco. Available: http://ec.europa.eu/health/ph_determinants/life_style/Tobacco/Documents/eb_253_en.pdf Michelle sims et al. (2010). Short term impact of smoke-free legislation in England: retrospective analysis of hospital admissions for myocardial infarction. Available: bmj.com/content/340/bmj.c2161. Last accessed 13th April 2011 publications.parliament.uk/pa/cm200506/cmselect/cmhealth/485/48506.htm http://webarchive.nationalarchives.gov.uk/20100407191046/opsi.gov.uk/acts/acts2006/pdf/ukpga_20060028_en.pdf publications.parliament.uk/pa/cm200506/cmbills/069/2006069.pdf legislation.gov.uk/ukpga/2006/28/contents pcs.org.uk/en/resources/health_and_safety/hazardsatoz/smoking.cfm

The Aims of the Arts and Crafts Movement Essay Example | Topics and Well Written Essays - 2250 words

The Aims of the Arts and Crafts Movement - Essay Example Because of the name and the overall focus of the movement, it might at first be imagined that this artistic vision could only barely touch the architectural styles of the day; however, the Arts and Crafts movement had a profound effect upon the architecture of the latter 1800s. One of its primary aims was to â€Å"render all branches of art the sphere no longer of the tradesman but of the artist. It would restore building, decoration, glass painting, pottery, woodcarving and metal to their right place beside painting and sculpture.† Working within the rather loose boundaries of the Arts and Crafts, Voysey, Baillie Scott and their contemporaries began developing new means of approaching design that hadn’t been considered previously, generating three results that almost immediately impacted the architecture of the time. â€Å"First, and the most obvious, the Arts and Crafts emphasized the artistic potential of everyday objects. Second, vastly higher standards of craftsma nship were applied to these objects, and the ideal of craftsmanship was realized much more widely than had been possible before. †¦ Third, new stress was given to the importance of function in the creation of forms.† Morris’ ideas in promoting this movement included an architectural independence from imposed style in favour of a naturally growing concept. This natural concept emerged from consideration of the surroundings and the needs of the average person. The idea was to keep the form simple and to incorporate and preserve .

Research critique Essay Example | Topics and Well Written Essays - 2000 words - 1

Research critique - Essay Example ect relevance to meal in Nursing Homes, as it discusses meals in an hospital settings; unlike a similar study on nursing homes meals carried out by Goodman et al (2005) where out of the 34 literatures reviewed only one (the oldest) was dated 1989, all others were literatures published between 1998 and 2004. On the light side however, the literature review was satisfactorily comprehensive, taking into account the different perspectives involved in the research problem. Also, an in depth exploration of the impact of meals and meal services in relation to the wellbeing - health and emotional, of the residents was done, shedding more light, in the process, on meals services as it affects the proper running of a nursing home. The literature review also attempted an overview of the role of nursing homes on the aged population of the society, highlighting the increasing PS. The research study was completed in 2000 and submitted for publication in 2002. I had to remove (2) completely, since it is thus, no longer correct. Also, since we need not compare between Nursing Home types for this critique, I believe sentence (3) too should be removed. Afterall, the paragraph still makes sense (and is complete) without the sentence. I hope you are Ok with these

Fatigue Essay Example for Free

Fatigue Essay This is a summary of Jane Brodys article, Fatigue. Fatigue is one of peoples most common complaints. Even though there is new technology that saves people from doing everything by hand people still complain about being tired. Brody stated that physicians reported people who tend to keep themselves busy with work tend to not be as fatigued. Tiredness mainly comes from not doing much rather than wearing yourself down. Overall, there are diverse reasons for people being tired. Being physically active seems to be the cure for fatigue. There are three kinds of fatigue. One is physical fatigue the second type is pathological fatigue and the third is psychological fatigue. These all have causes and cures for fatigue. Physical fatigue is caused by over working ones body. Another cause can be carbon dioxide and lactic acid that collects in the body which weakens the muscles. This prevents them from functioning effectively. Physicians recommend that rest is way to cure physical fatigue. Another type of fatigue is pathological fatigue. Pathological fatigue is a warning sign of a cold or disease such as cancer. After being ill or over worked one must give their body time to fully recover. A physical check-up is highly recommended to check if something is wrong with one self. Many times the cause for fatigue can be undetected or over looked. The third type of fatigue is psychological fatigue. Emotional problems like depression and anxiety are the cause of prolonged fatigue. Prolonged fatigue can cause ones denial of depression and the cause of it. Mainly when feelings arent expressed openly, the outcome is normally fatigue. One common fatigue syndrome is the Tired Housewife Syndrome in which young mothers stay home all day and have nothing to look forward to. The mothers soon develop resentment and envy towards their husband. The cure for this fatigue is professional counseling.

Why I Have No Hero Essay -- essays research papers

Why I Have No Hero   Ã‚  Ã‚  Ã‚  Ã‚  What is a hero? Does one have to have superpowers, special abilities or incredible talent to be considered one? Well, some of us seem to think so. Then there is the everyday teacher or local figure that is considered a hero to selected individuals in their community. To me a hero has to have a few selected qualities, and I haven't met anyone who can fulfill all three.   Ã‚  Ã‚  Ã‚  Ã‚  First, a hero must be good at heart. A hero has to know how to give and take accordingly. When he/she is needed to make a great sacrifice to help the community, their closest friends, or even their greatest enemies, they need to know that it is okay to make that sacrifice and know they did the right thing. That person also needs to go out and make a difference in their community and not need any more motivation than the good feeling they feel when they've made a positive impact on the few people they met with and helped. A person that is to be considered a hero must be naturally good and work for good and be there when they are needed most. They should not have to feel guilty about the negative effects of something they have done if the good it causes out weighs the bad.   Ã‚  Ã‚  Ã‚  Ã‚  Honesty is a good trait to have if you want to be a hero. A hero needs to be honest with the public so that he/she will get the public's support to retain that hero status among them, and possibly gain that stat...

Risks and Loyalties

As Markham was summoned into the conference room to begin his presentation to the board of the state pension fund, he was wrestling with whether or not to raise the liability issue. He knew there were risks either way. There was the risk that his client would choose to take their business elsewhere if he told them what he believed to be the fund’s financial reality. Furthermore, such a move would not only result in lost business, but would likely be interpreted as disloyalty towards his firm. But then he thought about what didn’t happen during the 2008 financial crisis, and this reality gnawed at him: When the subprime crisis played out everybody was asking why, even though there were all these people that had a role in making it happen, no one spoke up? And so does somebody who is playing a bit part in creating a reprise of the last crisis have a responsibility to speak up on behalf of the pensioners themselves even though this is contrary to the wishes of their employer and the board of trustees who has hired their employer to provide investment advice? We all commonly find ourselves in a position where we have to tell someone something they don’t want to hear. We face this kind of communication dilemmas all the time; at home, with friends and at workplace. The range can fall between just telling a friend about his look to the case with Harry Makham, who was facing the problem of telling the board of directors about the wrong liability numbers. There are usually 2 ways of responding to this kind of dilemmas, either â€Å"saying it just right† and falling into the category of confident communicator, or failing to inform and falling into the category of unethical cheater. There are at least 5 different approaches for overcoming ethical issues concerning communication dilemma: * The Utilitarian Approach – action that provides the most good or the least harm for all who are affected-customers, employees, shareholders, the community and the environment. * The Rights Approach- action that best protects and respects the moral rights of those affected * The Justice Approach- ethical actions that treat all human beings equally, or if unequally, then fairy based on some standard that is defensible. but there is a debate over CEO salaries that are hundreds of times larger than the pay of others) * The Common Good Approach- actions that lead to the welfare of everyone in community. * The Virtue Approach – actions that are consistent with certain ideal virtues and are consistent with your own values. Regarding the issue of telling clients things they don’t want to hear the Utilitarian Approach may be more useful, and certain factors should b e taken into consideration: * harm to the clients * harm to the firm * harm to the public * harm to environment * harm to yourself (your ethical views)