In: Accounting
Let's discuss the following case: The American Acupuncture Association offers professional education courses for its members at its annual meeting. Instructors are paid a fee for each student attending their courses but are charged a fee for overhead costs that is deducted from their compensation. Overhead costs include fees paid to rent instructional equipment such as overhead projectors, provide supplies to participants, and offer refreshments during coffee breaks. The number of courses offered is used as the allocation base for determining the overhead charge. For example, if overhead costs amount to $5,000 and 25 courses are offered, each course is allocated an overhead charge of $200 ($5000 / 25 courses). One instructor was aware that one of her students was hearing impaired and required a sign language assistant, but did not realize that she would have to absorb the entire cost of this service out of her compensation. She only received $560 for the course she taught and all instructors received $800.
Discuss: (1) given the fact that the Americans with Disabilities Act stipulates that the deaf student cannot be charged for the cost of providing sign language, who should be required to pay the cost of sign language services? (2) Explain how allocation can be used to promote fairness in distributing service costs to the disabled and how to treat the $240 cost to improve fairness.
Answer
1). With the 1990, Americans with disabilities have established several measures to prohibit the examples of discrimination on the basis of personal disability.People who want to listen to loss or who have difficulty listening to it, have the right to spend free of charge for American Sign Language Interpreter, it is the responsibility of every organization, including providing instructional interpreter for hearing including private organization, otherwise, According to the act they will be penalized.
Therefore, it is the duty of the person to arrange a sign language interpreter for effective communication with people for hearing. For these sign language services, people with weak hearing are not required to pay anything, it is necessary to provide hospital, hotel, academic institution, etc. especially in the field of sign language services.
Suppose, a deaf man in a company interview, should also provide sign-language lecturer for effective communication, and in all educational institutions, he has to give a sign language interpreter to provide services for weak hearing.
(2) The service cost for the disabled is to be distributed on the basis of the number of uncontested persons distributed. Suppose, in department A, there is a service of 10 disabled persons in Department of Disabled and Department B, therefore the service cost of the uninterrupted persons should be distributed on the basis of 5:10 or 1: 2 of the handicapped persons. Again, the expenses of these departments are to be re-capitalized in revenue-earning departments.
In the given case, up to the $ 240 limit is to be born by lesser remuneration management, not by the instructor or in all courses. Therefore, due to the presence of disabled students, all coaches should pay uniformly after adjusting any upper costs.