Critical incidents essay essay

Consideration of own specialist or context area and appropriate subject pacific or context-specific pedagogy teach on a music production and business course, which is part of a foundation-learning programmer for young people. These programmer are designed for students working at entry level and level 1 and consist of three components: Vocational learning Personal and social development Functional skills Many of the students on this programmer have few qualifications, if any, emotional or behavioral issues, learning difficulties or have been out of education for a prolonged period of time. Each the vocational subject of the programmer. The aim of the course is to evolve music production skills, specifically using computer technology alongside many other skills such as working in groups, communication and presentation skills. The teaching methods that suit teaching this type of learner are based around a lot of practical ‘hands on’ activities. I use a lot of short exercises and tasks that provide the opportunity for feedback. This works especially well because many of my learners get distracted easily and lack motivation.

I find by giving them many short tasks with plenty of feedback keeps them focused and motivated. Critical incident 1 As explained earlier many of the students I teach have a varied range of special educational need, and this incident occurred when teaching a young person with Attention deficit hyperactivity disorder (ADD). Had been made aware before the student started, I understood the problems faced by students with this condition and had some experience with working with students with ADD. However, this particular student seemed to have a more severe form of ADD than I had worked with in the past.

During lesson time he continually got distracted and disrupted other students during work. I tried to manage this behavior by staying aware of his condition but also being consistent with reminders to try to focus on his work. Unfortunately this always made him lose his temper and become abusive towards me, which I wrongly in hindsight put up with because of his ADD. Over time these constant reminders became rather repetitive and tedious for the both of us. I was becoming increasingly agitated with trying to manage his behavior and taking abuse and the student was getting upset and felt like he was always being picked on.

Finally the critical incident arose during a class demonstration when he was insistently talking and distracting others while I was taking to the class. I repeatedly told him to stop talking which made him angry, he then became abusive towards me so I asked him to leave the class. He refused to leave the room and after a brief argument I took him out away from the rest of the class. Tried to explain to him why I had sent him out, but this did not help and he became very angry and aggressive towards me the longer the conversation went on.

It got to the point where I asked him to go home and he was suspended until he had a meeting with the course manager because he was Ewing very rude and threatening towards me, but this just made him angrier. He began shouting at me and at this point one of my colleagues had to intervene and took him away to calm down. After a brief period the colleague that took the student away asked me if I could come and speak to the student because he was clearly upset and felt he had been unfairly treated. I agreed and went to talk to him with my colleague mediating.

The student was still angry although he had calmed down slightly and repeatedly stressed the point that he felt he was being picked on and always in trouble for no reason. Explained that I understood he had problems concentrating but his was not an excuse to be rude towards me. After a long conversation I could see he was very upset about being suspended and really wanted to carry on with the course. So I agreed to draw up an agreement that took into account his ADD and allowed us to both move forward in working together.

The agreement contained conditions that he could take regular breaks if he asked myself or the assistant tutor and he had to sit down at the front near the tutors so that he did not distract any of the other students. He signed it long with the assistant tutor and myself and from then on we put the agreement into action. Following implementing the agreement he engaged back into the course and became settled in the classroom. I was in turn able to manage his behavior and teach him much more effectively ending with him completing the course successfully.

Critical incident 2 This incident was a gradual process over a period of my first 20-week course at my current college. It was the culmination of reflecting on the success of this course and covering learning theories during my teacher training course. Darted teaching this course last year, which had been running for the last six years. Had inherited a structure that was made up of industry style project briefs which I agreed was the most effective and interesting way to teach this subject.

As I was writing up the scheme of work and structuring lesson plans, drew upon my experience of learning the same subject at university (Music Technology). During my time at university we were given a lot of time to experiment and develop our own skills with guidance from our tutors. I felt this was the most successful way to teach because it gave me freedom and pace to develop my own style. So I used the industry style project briefs to structure the course. The plan was to start each project with demonstrations, discussions and workshops to teach them skills, followed by independent time to experiment and develop their skills and own style.

Unfortunately as the course went on this did not work successfully. As previously explained most of my learners have few qualifications and have usually had a negative learning experience prior to starting the course. This means that they lack motivation, get distracted easily and become very disruptive. They could not handle being left to work autonomously and struggled to finish the work. Also because they lacked focus and motivation many became very disruptive which resulted in bad behavior. By the end of the course half the students had left and I had become very disillusioned with teaching this group.

So on conducting a course evaluation and reflecting on the strengths and areas for development, I decided to change my approach for the next course. I had realized that the two main factors that needed to improve on were keeping learners motivated and managing students behavior. As I planned for the next course I changed my approach to teaching and focused on the establishing rules early with clear boundaries and sanctions in place. Also I made sure that I kept the learners busy with plenty of tasks, so they had no opportunity to become bored and distracted. This began to work very effectively from the start.

The learners were much more productive and because was swift to act on any bad behavior there were minimal classroom management issues. Am now in the final term of this course and the results of changing my approach have been remarkable. Firstly I have retained around 80% of the earners that started the course. They have also remained motivated and focused on their work and the class atmosphere and dynamic has been excellent. How the critical incidents relate to relevant theories of learning and inclusive practice Critical incident 1: This incident relates to the ideas of ‘Humanist’ theory of learning.

This theory is based around the concept of the human being, developing people’s worth and self-esteem and giving everyone the opportunity to develop themselves to their full potential (Erect and Walker, 2007). This theory promotes the individual in learning which is a ‘learner centered’ approach to teaching. By looking at the individual in this case I was able to help him overcome his condition, which was proving to be a barrier to his learning. By treating the learner as an individual I tried to create an inclusive learning environment by catering for his ADD condition.

The learner agreement offered solutions to his difficulties, which raised his motivation to learn. Wallace (2007) explains ‘Humanists’ believe that the relationship between the student and teacher is essential to maintaining student’s motivation, and that every learner needs to be appreciated for who they are. The agreement made him feel valued and understood, and in turn he participated and became an active member of the class. This links to Mascots Hierarchy of Needs and humanist theory.

These needs consist of firstly, basic physical needs (food, drink and warmth), then psychological and physical well-being, feelings of belonging and acceptance, feelings of self-esteem and finally reaching their potential. He could have been feeling that his condition was not being accepted, so by drawing up this agreement I was meeting his need of feeling accepted and belonging. Critical incident 2: The incident demonstrates adopting more of a behaviorism approach to learning. Behaviorist’s believe that learning is based around learners responding to positive reinforcement (Erect et al. , 2007).

In this theory positive reinforcement is used as a motivator in learning. I adopted this approach to my teaching to try to sustain their motivation and focus throughout the lessons. I based the course around short tasks that gave me plenty of opportunities to give learners positive feedback. This is consistent with Petty who believes that successful teachers put huge importance on encouraging and praising their learners. They should set tasks that are achievable and break up longer tasks into shorter sections. This gives the learners the opportunity to frequently complete tasks giving them regular feelings of achievement (2009).

To ensure inclusive practice when adopting this learning theory, the tasks should not be too difficult for the lower level learners. If they are, this will defeat the object of reinforcing the learners sense of achievement. On the opposite side the same applies to the higher- level learners, with more challenging tasks needed to keep them motivated. Using this teaching approach was also a very effective way to manage the learners behavior. Behaviorism theory is more teacher centered’, with the teacher controlling the lesson. This meant that I was able control the classroom as everyone was working on the same tasks at the same time.

Also because the learners were more focused and motivated on tasks, there were fewer opportunities to become bored, distracted and disruptive. How the incidents have impacted on, or will influence your own teaching practice: The incident has taught me the value of treating every learner as an individual. Everyone has individual needs and these should be met to ensure an inclusive learning environment for all learners. By using the ideas behind the humanist theory now try to create an inclusive learning environment that is learner centered. Cake sure gather as much of each learner’s background information before the course starts. This gives me a picture of their needs before the course starts and allows me time to plan an approach to cater for them. Examples of my inclusive practice strategies alongside ADD learner agreements are colored handouts for dyslexic students and using clear understandable language for SOL learners. Through learning from this incident I have changed my teaching approach radically and now use the behaviorism learning approach to teaching my course. Establish rules and a rigid routine from the very start of the course. Also break up my lessons into short tasks, ensuring I give positive feedback at every possible opportunity. By giving them positive feedback as much as possible I try to build their confidence and motivation for learning. Conclusion Critical incident analysis is a very important process in developing my teaching practice. By reflecting on these incidents and relating them learning hero, have been able to gain a better understanding of effective teaching and how improve my teaching practice.

Road To Independence essay

Cities inspired the people to run SO by themselves. O combined with the suffering during the Japanese rule, Singapore were more determined than ever not to be subjected to the rule of another power with its own set of interests. Desire to Step forward to run their country and fight for independence 0 do what they think is best. Practical problems after WI under the British Military Administration. Disruption to Economy – Crime was common due to high unemployment rate. Political Instability – Rise of Communists which were basically anti-British and the way British gave priority o their oven interests (again).

Most were built too slowly, and were mainly English schools. The MSP changed from anti-Jape to anti-British very quickly. They wrote articles in Chinese newspapers (we see the benefit of knowing a language your colonizers don’t) stirring up the large Chinese community against the British by blaming them for food shortage and pathetic living conditions. Initiated strikes (as a form of defiance and attempt to cause chaos in the British colony) like Hock Lee Bus Riots. Teachers in Chinese schools were not attended to by the British and hence was used as a platform or teachers to teach communist ideals to the students. ! ) Unlike those who were English-educated, Chinese (educated in their own language) could not get good jobs with good pay after completing education. They could not go for higher studies also. Communists propagated that this was greatly unfair and promoted the overthrow of the British government so as to appropriate Singapore resources themselves, to ensure equality for all. Hence Communists resented the British for lowering their opportunities and the British despised the Communists for causing chaos and threatening their position.

Social Unrest – Appalling slums, people packed in cubicles and dark airless tenements. What the British tried to do, and what they really wanted British tried to make laws and policies barring all other political parties from holding public meetings, arrested those responsible for the strikes. They also tried re-establishing tin and rubber industries, repairing and rebuilding bridges, docks and warehouses and communication networks. What they really wanted though, was economy, (Chambers of commerce) foreign affairs and defense. Basically draining Singapore economically and benefiting.

British giving in – The Elections 948 election, SSP (6 members in Legislative Council) Internal law and affairs SSP was led by British educated lawyers, but was not popular with the Chinese because it was Pro-British. The Riots in 1 9505 as an expression of further Anti-British feelings People continued to face social and economic problems 0 many blamed their discontentment to the British rulers E. G. The Maria Herzog Riots where the British interests were placed first and Malay culture disrespected. Sign of British failure to be sensitive to its colony culture. E. G. Anti-INS riots: Students thought that the British were trying to Sirius their education and furthermore, they were not willing to defend a government they were trying to drive out. Because British feelings were forcibly placed first CLC locals oppressed њ people unhappy. People saw it as discrimination and disrespect. Reaction: Render Constitution 1953 Gave locals more autonomy in internal affairs and quality of life. (industry, education, health, housing) British still retained control on internal security, economy, external defense, law. British thought that SO could still be used as a free port and military base. Step to self-government: The party must prove they are able to put down Communists and are pro- British. MERGER – 1961 Potential or Desired benefits from merger Benefit/ Concern Singapore Malay Economic More trade and job opportunities SO government felt the best way to resolve unemployment was to merge with Malay. Resolving unemployment could go in tandem with an expansion of market. Additionally, Singapore thought that expansion of market could go in tandem with making it a common market. 1 goods bought and sold freely without being taxed, bringing about not only a potential influx of customers, but enabling them to make more profit without the burden of additional tariffs which might drive away customers despite their efforts to keep selling prices low. Singapore also hoped she could rely on Malaysia as an amicable source for raw materials, tapping on Malaysia’s natural reserves to foster a vicious cycle of economic expansion (cause) and profit (effect) which would be used to further expand the economy. SO should not be an economic liability.

SO had no resources and hence was dependent on Malay. However Sac’s ambition for a common market meant that goods manufactured in Malaysia would face competition from SO. Indeed, the very act of taking Malaysia’s resources to make goods to compete in Malaysia was an act of exploitation, and was unbecoming of G’s political position as a subordinate state under Malaysia’s control and protection. Tactfully, Malay wanted these economic details to be worked out after signing the Merger agreement, (essentially they didn’t want it printed in black and white) and were not prepared to make any concrete promises.

Statement Of Intention Imaginative essay

Boy Statement of Intention – Imaginative Titian Tallow For this folio piece have chosen to communicate in the form of a Expository essay and the prompt am responding to is: Identity is never static. This particular form complements my purpose and audience due to a personal connection which enables them to understand and relate to the prompt themselves. This writing piece is aimed primarily at kids who have just began high school, to show that there are lots Of ways to help shape our identity.

This expository essay an easy way for people to understand what happening to the main characters on a day to day basis from the perspective of who the main character is. Am exploring the idea of how our identity is never static, and how quickly someone can change from one group to another just by personality and identity changes. I’m also exploring the idea of disclosure, meaning the awareness that a character has realized something that this mistake and has had a breakthrough with the story, helping show how people make mistakes ND how they can form our identity.

My piece has an almost guiltless tone, with the use of common words and phrases often used by younger people in this generation, this is to plea to adolescent readers and keep them interested. Choose to use a lot of title captures to enhance the tone and idea that show how identity is never static and how personal experiences will shape our identity and allow us to conform to certain groups like certain groups depicted in the movie Boy. Hose to follow the idea of boys dad and inherit he idea of regret and mistakes made in looking for forgiveness,

Case Study Guided Answers essay

Conducting a SOOT analysis is a valuable tool in achieving these objectives. Examples of issues in a SOOT analysis of Struck Australia: Strengths Strong financial and brand backing from the world’s leading retailer and roaster for specialist coffee in the world. Company-owned and operated stores. Operated in the Australian market more than 10 years, which means better understanding of it. Loyal customers. Consistent high quality of product and service. The Struck atmosphere in stores.

Weaknesses Still suffering some image problems due to it being perceived to be a IIS- eased organization and because of the closure of many stores in Australia. High pricing. Global expansion of Struck has slowed down. Opportunities Strong and still increasing specialist coffee market in Australia. Increasing consumer interest towards specialist tea segments such as green tea and herbal tea. Growing interest for premium roast coffee at home instead of instant coffee. Potential to expand into other high-density areas outside the current concentration along the eastern seaboard of Australia.

Threats Intense and increasing competition in a relatively saturated and maturing oaf© specialist market. Change in economic environment (I. E. SGF) affecting consumer spending. Increasing cost of raw materials and currency fluctuations. 2. What competitive advantage(s) do you think Struck and Mecca© each have? Do you think, given your answer, that each chain’s strategy is appropriate? STRUCK: In Struck’ case it seems like Struck was aiming for having a competitive advantage by utilizing a differentiation strategy.

Struck saw itself as not only selling coffee, but offering an experience?a cafe© as a social hub (with enforceable chairs, music and Wi-If internet access) as well as highly personalized service, with highly trained baristas?which was going to set the Struck brand apart from the competition and allow it to charge a premium price. Struck aimed to utilize what had worked well in the IIS market, such as high customer loyalty, premium quality coffee and the ‘homey atmosphere’ of its stores, to gain a competitive advantage and fend off competition.

MacAfee: In the Mecca© case McDonald’s aimed to have a competitive advantage based more initially on a cost leadership strategy. The Mecca© introduction was seen as a way to provide McDonald’s with the opportunity to create new revenue opportunities by using the McDonald’s corporation’s existing strengths in location and fast-food operations by growing the business through related diversification. Mecca© was a coffee bar, located within the premises of a McDonald’s restaurant as an extension or as a stand-alone restaurant.

It generally priced its coffee offerings 20 per cent below Struck. However, over time Mecca© has adopted for more of a differentiation strategy (together with McDonald’s itself) with the introduction f premium coffee, cakes and muffins, as well as premium burgers and healthy salads to have broader consumer appeal. McDonald’s has also opted to refurbish many stores to appeal more to modern tastes and allow consumers to be more comfortable and to linger.

Ten years ago Struck and McDonald’s were at completely opposite ends of the restaurant industry. However, since then they have gradually moved closer. First with McDonald’s refining its Mecca© concept by upgrading the quality of the coffee, introducing ‘baristas’ and widening its coffee choices and fee products, as well as improving its ambiance and atmosphere in many stores through refurbishing, Second with Struck introducing drive through windows and numerous breakfast and fast-food snacks similar to those McDonald’s offer in their stores.

Struck Australia has also gradually been trying to engage more with the local communities where its stores are situated by initiating community projects and volunteering in the way that McDonald’s has been doing for many years. 3. If you were asked to explain Struck’ strategy, how would you describe it? Struck’ global strategy is soused on a growth strategy, Struck’ Australian strategy has changed from an initial growth strategy (when Struck entered the Australian market it rapidly opened up more than 80 stores) to a retrenchment strategy in 2008 when they were forced to close 61 of 84 outlets.

Struck has scaled back its operations, but it has not withdrawn completely from the Australian market. It has downsized and consolidated its remaining Australian outlets. Its differentiation strategy was not successful enough to make it highly successful in Australia and it opted to pursue more of a focus strategy by incinerating on its outlets along the eastern seaboard of Australia and in particular on major cities such as Brisbane, the Gold Coast, the Sunshine Coast, Sydney and Melbourne.

It could also be argued that Struck Australia has been, and still is to some degree, what Porter would define as ‘stuck in the middle. ‘ While this may sound like criticism, it should be remembered that it is possible for a company to operate successfully following this strategy. 4. If you were asked to explain Mecca©s strategy, how would you describe it? Mecca©’s strategy has been focused on growth and it is now the largest coffee Hahn in Australia with more than 650 stores (June 2010) nationally.

With its Mecca© strategy McDonald’s has yet again proved it is capable of innovation and bringing in new ideas to address the needs, tastes and preferences of customers. Adding Mecca© has allowed it to expand into and successfully compete in the specialist coffee market, as well as expand its appeal to a wider range of consumers. The Mecca©s draw customers into restaurants during off peak times and bring them in more frequently as the beverage menu takes over where the burger menu ends (which has resulted in 15 per .NET higher revenues in such stores).

Title Proposal Mariano Team essay

Not just manual selling have here in our country, it also has a online selling wherein those company choose to have a online website oftener company that people ho don’t have a time to go to the store to buy the things they want. Online shopping is very useful because it can help those resellers to lessen their tasks. It can also help the customer to lesser their time to go to those stores. They can also easy to encourage those clients to buy their products because they can assure the benefits of their customers.

Not just big companies in the industry of modern technology we have here in our county also, some Filipino succeeds to make their name popular by using technology. Here in our country, we also have a local brands of gadgets that much affordable Han other international brands. Although we have local products, some of us are prefer in international brands although expensive, and not just original brand we are buying also, we buy the fake gadgets known as “Clone” because we want to follow the trends. Betting’s Gadget Store is a manual process of selling products.

They are concern to their customers that have a problem when it comes of the personal transaction and meet-ups. The owner of the company starts the online selling process to make their jobs easier. But their system has problems. So our group chooses this company to enhance there ailing system through online. The developers decided to conduct an interview to know the problem that they are facing in their online selling system. They want to make that company much easier and approachable that’s why they are planning to upgrade and enhance the capabilities of their system.

Problem Definition The company that the developers choose has problems about their online store, that’s why they’re here to find out the solution about their problems. These are some of the problems that they are facing. First, some of their customer are scammed and dishonest. Second, they don’t have idea if the customer that wants to purchase their product is really want to buy or just want to waste the time of the company. Third, some of their customers can’t go to their store and they can’t do meet-ups transaction. Fourth, it takes a long time to sell their products.

Some customer wants to see the actual picture and specifications of the product they want to buy. Their website is an open system so every people can buy their items without assurance the customer is willing to pay what they order. Their website was lack of information about the assurance for the clients. They don’t have a security egos and their system don t have a list of credit cards that they allow. Their system was not compatible to the smartness; it can’t display the whole information about the website. The client also can leave the comment about their suggestions and thoughts about the online ordering system.

Literature Review According to Mr.. Gaming Zen (2009), the paper presents an agent-based shopping system. First, the system can acquire the customer’s current needs from system-customer interactions. Then the system integrates built-in expert knowledge and the customers current needs, and recommends optimal products based on multi-attribute decision method. In order to maintain a semantic conversation with sellers, the commodity ontology is also utilized to support sharable information format and representation. Finally, an experimental prototype based on JADE is developed.

Based to Ease Lanai et al (201 2), Band Mohammed, and preference Elicitation is very important for online shopping interactive applications. The potential buyers usually have interest in some of the attributes of the product they want to purchase. While the current online shopping systems allow the users to provide some keywords and other information in order to? Alter and get only what they need, these latter feel that what they get does not necessarily meet their satisfaction. In this paper, the developers propose a new shopping system that enables the customers to express their needs when buying a product online.

More precisely, the users are given the ability to provide their requirements and desires in a friendly and interactive way. The system will then provide a list of suggestions meeting the users’ requirements and maximizing their desires. Requirements and desires are managed, in a unique model, respectively as a set of hard constraints and preferences where these tater can be quantitative (numerical), qualitative (ordinal) or both. These constraints and preferences represent a constraint optimization problem where optimal solutions (best outcomes) are those satisfying the hard constraints and maximizing the user’s preferences.

The branch and bound method is applied in order to provide the user with a list of best outcomes. According to Wing HONG office (2012), shopping online is being a kind of mainstream e-business model with the development of Internet. The necessity of establishing an online shopping system was proposed. This paper makes a specific analysis on the key problems and implementation teeth of online shopping system. A brief introduction office structure and EJB technique is given in this paper. The method based on JOKE component technique was used in design and implementation of this online shopping system.

Because of using JOKE multi-layer architecture technique, this system has a good portability, good scalability and high reliability. According to Deal Cruz (year), nowadays, Information Technology is continuously evolving and it’s getting more advanced. Technological evolution and advancement makes the world become more highly modernized as different creations, innovations ND inventions are made. Adapting these technological advances, contributes a lot of benefits in different fields and one of those fields is the business particularly the hospitals. Hospital is an institution that provides care to people who has illnesses.

It plays a vital role in the community where people run to it whenever they have health problems. Hospitals promote improvement of community health service by providing high quality health care services and help those people who need good and effective service. Different hospitals in the world aims at giving the best medical services that hey need to satisfy their clientele and through the use of technology they are able to make it possible. In Tanzania, the Health Management Information System was set up in 2006 to be use in hospitals of the Evangelical Lutheran Church Tanzania (ELECT).

By using the Health Management Information System software, hospitals can easily collect, store and analyze the data of patients. (ACIDIC. (201 0, June 29). Development of Management System for Health facility – Tanzania. Retrieved February 8, 2011 the provincial health officer Dry. Edgar R. Sanding introduced a computerized Hospital Operation Management Information System, to monitor the outbreak of disease in a certain area in the province and those people who are admitted in the hospital will be given immediate attention and solution. Deal Cruz, E, B. (2006).

South Cotta baton IPPP intensifies campaign on dengue. Philippine Information Agency. According to Ms. Miracle, A. , (2012) abstract/Complied Abstracts the influx of an online ordering system greatly affected what tends to be done in a matter of the blink of an eye. An online ordering system permits a customer to submit online orders for items and/or services from a store that serves both walk-in customers and online customers. The online shopping system presents an online display of an order cutoff time and an associated delivery window for items selected by the customer.

The system accepts the customer’s submission of a purchase order for the item. This section deals with the summary of the thesis. This thesis is about Online Ordering for Blue Magic it’s included the item name, price and design. In this thesis also include how to order it. According to Bang Bastes (2013), technology is the making, usage and knowledge of tools, techniques, crafts, systems or methods of organization in order to solve a problem or serve some purpose. Nowadays, people introduce new technologies that facilitate them in every aspect in life, making life easier.

Compared to technologies we had before, it is really convenient to utilize new ones for they have endless features. Like the way of teaching before and nowadays, teachers use manila papers, Carolina, etc. The even use chalks or board markers for teachings but when the experts discovered that both of the said tools for teaching are hazardous because Of the chemical content, the experts warned people to find alternative ways of teaching. Since we are in the age of new technologies, they found the best ay of teaching by accompanying computers in education.

Scope of the Proposal All of the systems have a capabilities and limitations but first, the developers want to discuss the capability of their system. The developers are planning to add a registration system that customer can input their personal information; they also add a additional information about each products pictures, specifications, price and the number of stock that are available. It can also make the transaction. Aside from that, they want to add a banner wherein it can display the following credit card that they are allowing.

The developers cake their system more secure so that, those scammed and clients who are not really willing to pay is can’t buy because those clients of the company have they own account with corresponding information. It can also display the information about the company and they can see the good offer of the company about warranty, shipping fees etc. After all this system capabilities, it also have a boundaries or limitations. It cannot display the actual picture of the product and one the product is on the clients hand there’s no way to return the item.

It can also remove the account of the clients once the user is to pay for what they order for. After the distribution of the link, the fast one or Ana days would slow to a week or more, sometimes, there are still some problems in the process of distribution, and if the goods are not satisfied with, and through distribution link and change the items. If the user of the system that want to buy but don’t have an account, they cannot explore the system expect to the main page of the system. So, the customer/client was acquiring to create an account to visit it properly the site of system.

The systems have a capacity to know the stacks, and they display it to inform the customers what is the available product. The system can assure that the customer will not be fooled and it will know the personal information about a customer. It is best for the business because it is easy to use and process it very well. System can have the ability to encourage customer. References Deal Cruz, Catboat IPPP Intensifies Campaign on dengue. Philippines Information Technology. Http:// www. Studded. Com/essays/nonlinearities 3611 91 . HTML read full document. Alan, E. ,Mobbed, M. ; Mohammed, B. (2012). A preference-aware interactive system for online shopping. Http:// www. Essence. Rig ‘journal/ index. PH/CICS/article/lull/1 914. Miracle, A. (2012). Local Related Literature Online Ordering System (201 2). Local Related Literature Online Ordering System. Studded. Com. Retrieved 12, 2012, from http:// www. Studded. Com/essays/ Local-Related Literature-online-ordering System-1320945. HTML Zen, Z. (2009). An-agent based online Shop- ping system in e-commerce-Volvo. II,no. . Www. Essence. Org/journal/index. PH/CICS/article/lull/4268. Bang, B. (2013) Online-Ordering System. Http://iv. W. Studded. Com/essays/only nee-ordering-system 187349 1 . HTML Supporting Documents Certificate Interview result The interview result of the developers was a quite good, because they gathered information that need to their study. Those people that they interview with were very kind, generous, and humble and most of all they can easy to talk with us. But there was a time of that some of the questions don’t have corresponding answers.

But the interviewees try their best to answer all the questions and give us information by giving us a brief answer in order to give the developers what they really want to know. After the interview the developers had the information needed for their documents even though it’s to easy to gather information but the developer’s try their best in order to finish the interview. The developers are thankful to those people who were participating on that interview because even though they are busy in their respective task.

They use their time to entertain the developer’s On that particular day. Even if they don’t have incentives after the interview they give their time in order to help the developers. Answer sheet form interviewee Q: When did Betting’s Gadget Store started? Betting’s Gadget Store was established in year 2007, its a manual processing. Q: Who were established the store of Betting’s Gadget? Mr.. & Mrs.. Pan who build the Betting’s Gadget Store Shop, they are the owner of the store. Q: When did they start to do an online processing for their store?

After 3 years from now, in the year 2012 the couple was decided to have an online ordering shopping. Q: Is online processing was easily for your store? This store process easily because less meet up to customers/clients. Later on, store has robbery twice, which involves a group of syndicate. Q: Where did they first establish this shop? The old place wherein Betting’s Gadget Store that first established was along UM area, but early few years ago, they moved out from JIM area to Taft Eave. Emulate, Manila. Q: Why they move out from their old place?

They move out from their old place because there’s no valuable customer on their particular place. Q: What are the best-selling products at shop of Betting’s? The bestseller products of the shop are the gadgets that trending to customer/client. If the products are not sold they pull out it and they order new products that “in”. Q: Did they stock those products that not sold? Are they reselling? Yes, they stock some products and they also reseller it because their someone who buy it. IIS there some customer/clients who not honest?

Yes, they told us that two (2) time that not emerge in their transaction. Q: How is the process of payment of transactions? Before they meet to the customer/clients, they make sure that the customer/clients are is nacre to pay. They get first the transaction number of the customer ‘clients. Q: What if the products are damage? Is there’s a warranty? Yes, they have a one (1) week replacement then three (3) months service. Q:l’s their any customer/client who complain that your products were easily damage? Yes, because there are some customer/clients who were not avoid exploring the products.

Understand How To Plan For And Support Children essay

We (the play workers) then watch the children and step in accordingly. We would only step in if a child was at risk, if the risk out weigh De the enjoyment then we would have to ask the child to stop and help them make t he game safe. We also have an input if the children are struggling to come up with a sol caution, the other day for example, a group of children were den building in the hall, they couldn’t figure out how to keep two pieces of material together. Attached them try to come up with a solution, they tried to tie the material but it did not work as it was too t hick, they then asked me if they could cut a hole in it, I then suggested they could use p gas? The children thought this was a great idea and were very grateful to me. Ensuring the children play to their own needs helps them to express their chi react and also give them a sense of equality to the adults in the setting. The children we work with give us a great deal of respect, I feel this is because we give it to them also.

It important to let the children work out solutions to problems instead of an ad alt doing it for them, they will need this skill in later life and will learn not to give up. To cater for all the children’s play preferences at school wrap we always ensue re we eave appropriate age range toys as we work with children aged been 3 an dill. We have found the older group of children do not like us setting activities up for t hem, they would much rather play their own games. The younger children thrive on adult t lead activities, we always ensure there is a craft ready for them with an adult help Eng if they ask.

We watch the children closely to ensure they are safe but to also enhance plan Y. For example, we set up a role play area with kitchen equipment, we placed it in the e hall and the children were really enjoying themselves. After watching for a few minute SSL realized he children playing dodge ball kept throwing the ball (by accident) toward the role play area. I decided to ask the children if they would like to play in the other room and they all happily agreed. The children like to climb trees, this is a good way for the children to calculate their own risk of a branch breaking or them falling.

It gives the children a great purport unity to test their own boundaries whilst interacting with others and developing their socio I skills. We watched carefully and realized the children were becoming unsafe, we felt we needed to do a new risk assessment form and we also asked the children to do their owe one. They enjoyed doing this as it gave them a sense of importance. We decided the at the children could only go so high in the trees and it was two at a time. A member of staff is to stand under the tree at all times ensuring nobody is standing underneath it incase of falling branches.

Task B Different types of play spaces Affective play space is usually a calming one where the children can express their moods and feelings. For example: Music and art Permanent play space is a space that cannot be moved, in our case this is the hall Physical play space is a space where the children can run around, play tag, plan wrestling. We have a gauge playground at school wrap Transient play space can be moved around, we often move the basket ball net and football nets.

Also the den building equipment and imaginative play. We feel a play space should feel inviting and welcoming to the the children, the eye should want to explore and investigate it whilst feeling safe in their environment. We set up a range of play spaces including the following Arts and crafts Ball games Soft Toys Quiet area Toy figures Cars and trains We feel it is important the children can play with what they would like, we do to have specific areas for different genders.

The children use the permanent play space (the hall) for a variety of different activities. They arrive in the setting and they can see the hall is partially set up for play b UT we feel it is important we include them in the setup too. We also use the playground which is a very large permanent play space, a lot of the children are very eager to get o outside to burn off some energy after being at school all day. They often play tag or use the permanent fixtures in the setting, the climbing frame, the trim trail or climbing g the trees. Task C

Support Material essay

By the end of this chapter you will: 1 Be able to address the range of communication requirements in your own role 2 Be able to improve communication systems and practices that support positive outcomes for individuals Be able to improve communication systems to support pa readership working 4 Be able to use systems for effective information management Be able to address the 1. 1 range of communication requirements in your own role What you say, how you say it and how you behave communicates messages.

Knowing how to encode and decode messages, and having a sound understanding of the appropriate communication channels available to you, is an essential skill for all professionals in the social care sector. 1. 1. 1 Review the range of groups and individuals whose communication needs must be addressed in their win job role For example, a manager may pass on information about amendments to the organization’s policies, by providing their team with a verbal briefing of the main alterations that require implementation.

However, if they were to send the same information to the people who receive support from the organization, they may consider different channels such as a newsletter and different ways of encoding the information so that it will be understood by the intended audience. The newsletter could be produced in an assets-read format, using plain English (without jargon) and visualization methods such as rapist and pictorial representation.

As a social care professional, you are required to communicate with both individuals and groups of people, whether they are the people you manage directly, senior managers, external agencies, the people your organization supports or their families. You will do this through several methods including face-to-face meetings, training, consultation, undertaking assessments and planning, writing and delivering reports and neeјirking. You will need a range of communication skills that enable you successfully to: listen disseminate information deliver information provide and receive feedback 1.

Ideas occur use questioning to clarify 6. Message understood 2. Message is coded take written notes formulate responses 5. Message decoded 3. Message is sent negotiate, debate, compromise make decisions. 4. Message received Figure 1. 1 Argyles communication cycle clarifies the six stages of information sharing 2 Diploma in Leadership in Health and Social Care I alit Activity When working with groups, you should consider the dynamics of group communication. Being more aware of how groups respond in certain situations will enable you to manage any barriers that arise. Research a group dynamic theory, for example the theory developed by R. F. Bales and Harvard University Social Relations Laboratory. 2. Consider the dynamics furor team. Observe the communication strategies put into practice during a team meeting. Bevel 5 1. 1. 2 Explain how to support effective communication within your own job role The interactions you have with the people you support are highly dependent on your choice of communication method. People have a variety of support needs and communicate using a number of techniques, and their individuality and diverse backgrounds will also impact on owe they choose to communicate.

You must be aware of how you interact with the people you are supporting, and ensure that they have the necessary tools to interact with you. Standards and service-wide performance targets, then you will frequently gather data to communicate back to these external agencies. If you are responsible for communicating a change in organizational policy to a large team, you will need to consider the most effective way to do this, for example via email or a team training session. Alyssa 1 .

Think about the partnerships you work with. What are their different communication requirements? You should ensure that your team has the skills to support people’s communication needs. They will need to understand verbal and non-verbal communication skills and, where appropriate, receive specialist training in specific models of communication, such as Megaton. Each person you support should have an assessment and a communication plan in place that details how they choose to communicate and make decisions.

Depending on the level of support somebody needs, the communication plan will be developed and monitored in partnership with other agencies and professionals, including psychologists, beech and language therapists and advocates. Service users need to be able to provide feedback and reviews of the support and services that they purchase, they need to be involved in consultations about changes to services, and have the communication skills necessary to be able to report complaints and abuse. If you are supporting someone within a holistic service delivery model then you need to be able to communicate effectively with a range of other external agencies. For example, if you are responsible for providing and monitoring information for national Figure 1. 2 You need to ensure that your mea has the appropriate skills to support individuals’ communication needs Chapter 1 | Use and develop systems that promote communication 3 1. 1. 3 and 1. 1. 4 Analyses the barriers and challenges to communication within your own job role and implement a strategy to overcome them Table 1. Lists a number of different barriers to effective communication and the potential causes. Some styles of communication may not be appropriate to some people because of their cultural differences. For example, they may have communication barriers that are related to their gender, their beliefs or their first language. 1. For each of the communication barriers listed in Table 1. 1, provide examples of how you would work to overcome them within your own job role. Table 1. Barriers to communication Barrier 4 Description Behavior This may be the effect of symptoms people are feeling, or because they are unhappy or distressed, Or unable to express in any other way that they need support. Health issues If people become unwell, lose or gain weight rapidly, appear anxious and have trouble sleeping then these may be signs that they need support. Language English will not be the first language of some set-vice users and their families, ND they may lack confidence using English, especially when speaking and writing.

Cultural Cultural differences may include using words in different contexts, as well as speaking with different intonation and tones. Values and belief People’s values and belief systems may impact on the methods they use to communicate. For example, how they receive and interpret a message may be different to its original purpose based on their own beliefs. Disability Communication may be impaired by sensory loss and physical disability. Environmental Noisy places mean it is difficult for people to be heard, and can be distracting.

If the lighting is poor then it will be difficult for people to read or see signs. Personality Extroverts will be more confident communicators and may speak before they have digested the information. Introverts are more reserved and shy, preferring to listen and take time to consider a response. Time Hurried communication can mean context is lost and people do not have time to understand the information and formulate responses. Use and abuse of power People may feel that they are expected to communicate in certain ways due to the powerful influence of others.

Sass motions and stereotypes If someone has a particular preconceived idea about another person then they may make assumptions about that person’s communication abilities and skills. Anxiety and depression Personal and health issues can affect communication. For example, if someone is under stress, they may communicate in an aggressive and impatient manner rather than being calm and logical in their approach. Self-esteem and Selfridges of others People who have low self-esteem and poor self-image may find it hard to communicate, perhaps due to low confidence.

Diploma in Leadership in Health and Social Care I Level 5 1. 1. 5 Use different means f communication to meet different needs Slang refers to informal words, such as ‘grub’ instead of ‘food’. In your role, you will use verbal and non-verbal means of communication. Non-verbal means including the use of sign and pictorial methods as well as written forms of communication. Jargon refers to terminology used in a particular profession that may not mean anything to someone outside of that profession. Table 1. Lists some DOS and Don’t when communicating verbally. Abbreviations are shortened words and are very common in social care such as ‘meds’ for medication. Table 1. 2 Think about the following when immunization verbally DON’T DO cover your mouth when speaking, as some people will be lip-reading to support their understanding speak clearly and slowly use inappropriate language be culturally sensitive and conscious of diversity use offensive use intonation, tone and volume to add expression to your voice and communicate clear messages.

Use Paraguayan. Key Terms Paraguayan communicates nonverbal elements of speech, for example intonation, pitch and speed, hesitation noises, facial expression and gesture. Acronyms are words formed from the initial letters of other words, and used for quick reference. Use overly employ language ensure the words you use make sense and are meaningful to the person/ people you are giving the message to use jargon and slang be mindful of abbreviations and acronyms ref 1 . Consider how frequently you use slang, jargon and abbreviations in your work.

Myths and Facts about Snakes essay

In captive, few pythons have survived thou food for more than two to two and half years. As such they are very contented species & they eat only when it’s required, but do need lot of water, as 70 % of their body weight is constituted of water, it is essential for their survival. In case of scarcity of water they use body fluid in their prey to satisfy their water need. Because of their ability to camouflage with surrounding, we don’t see snakes very often though they are available in plenty around us. Due to the absence of sweat glands, snakes discard their external skin regularly to get rid of waste products from body.

The process is called “molting” & for adult snake it repeats in 2-3 months. For young one’s the change over period is smaller. New born shed their 1 SST skin in 2 days. After molting snake gets back its fresh & glowing look. The scales on snake’s body keep their skin dry. Scales protect snakes from ultraviolet & infrared rays. It’s the main means to assist their movement. As sea snake does not have scales they are not able to move on land. Snakes have their own tactics to protect themselves. Normally they hide or camouflage themselves and try not to have any face to face confrontation with intruder.

But occasionally if such incident occurs they prefer to flee, sometimes they display their anger by making frightening hissing sound or displaying hood in case of cobra, some make their body or neck flat, take attacking posture & make pseudo bites. Sometimes they even encircle & lie down as if they are dead. If caught, then they secrete foul smell or waste or even omit. In case no option left, they attack & bite. Its important to note that, they do not have any well planned game plan or revenge feeling when they bite humans. All snakes have eyes, tongue, skin, teeth, tail etc. Certain snakes like Python,

Bamboo Pit Viper are having thermo receptor pits. These are situated in between eyes & nostrils. Snakes do not have external ears, hence they cannot hear, they can sense mechanical vibrations through their body which reach to them from ground on which they are resting. Snakes have monocular vision except few species like Cobra, Vine snake etc. Tree dwelling snakes have bigger eyes & better eye sight compare to other snakes. Most of the diurnal snakes which are active in day time have round & bigger eye pupil whereas nocturnal snakes have vertical pupil. The opening is adjusted as per the rightness of light in surroundings.

Snakes do not have eye lids & the protection of eye is taken care by transparent membrane. It is a common misconception that snakes move very fast. On contrary the average speed does not exceed 7 SMS/her & highest possible speed is around 12 to 15 SMS/her by African Black Mamba. The snake has long slender tongue divided at tip, it has inbuilt capability to pick up dour all around & make it reach to Jacobson organ situated in upper jaw. For this purpose tongue is always kept little wet. The small slot is available in top & bottom lip, even when they are tightly closed. This facilitates tongue movement without opening mouth.

The calculation of tongue varies with snakes & their habitation. It IS certain that tongue is used more than the nostrils itself, in case of snakes to detect the dour. Some snakes use their tail or tongue to lure their prey. Classification of the snakes: Snakes can be classified based on the shapes of their head, tail, scales, eye pupil, body shapes & length, movement style, place of dwelling/habitat, breeding behavior, food habits (prey), etc. But main classification can be made based on their capacity to produce venom. This categorization is very important for common people, as their bite can endanger human life.

On these grounds there are three main types: 1 . Non Venomous Snake: These snakes do not possess venom glands or fangs. Their teeth are curved inwards to grasp & push the prey inside mouth. Their bite does not endanger human life. Biz. Keel back, Rat snake, Python, Boa, Trinket, Racer etc. 2. Semi venomous snakes: These snakes do have mild venom & fangs located at the back or front of the upper jaw but quantity & quality of the venom is just enough to unconscious or kill the prey. The effect on human being is not severe. Its bite does not endanger human life. Biz. Vine Snake, Ornate Flying Snake, Cat Snake, Sand Snake etc.

Both the above categories of snakes are available in plenty and are killed because of our lack of knowledge & mostly irrational fear about them. 3. Venomous Snake: Venomous snakes have venom glands connected internally to fangs, which deliver venom to preys body during bite of these snakes. Venom makes prey unconscious or sometimes kill instantaneously & as a latter effect dissolves the prey to smoothen its digestion. Venom of these snakes is harmful, toxic to human body system and can kill human beings in he absence of proper medication. Biz. Cobra, Karat Viper, Sea Snakes etc. Snakes can be further categorized based on their habitat.

Worm Snakes, Sand Boa, Shield Tail burrow themselves under ground. Vine Snakes, Bamboo Pit Viper, Bronze Back, Ornate Flying Snake dwell on tree. Keel backs, Sea snakes are found in water, whereas Stripped Keel back, Rat Snakes, Python prefer humid, dark, bushes on land. Karat, Cobra captures other’s hole or burrow. The snakes which are active in day time are diurnal snakes and their eye pupils are round. Biz. Rat snakes. The snakes active during right time are actuarial Biz. Cat snakes, and their eye pupils are vertical, whereas Vine snake is exception to all these and having special feature of horizontal eye pupil.

Snakes have two methodology of reproduction, some reproved cue by giving birth to young one’s directly (Vivo-viviparous) Biz. Viper, Vine Snake, Boa etc. Or few variety of them lay egg (Oviparous) Biz. Cobra, Karat, Python, Rat Snake, etc. Which hatch after incubation 5 period. Some new born have egg tooth to break open the egg cover. Some of the female take care of eggs till they hatch. To extreme case King Cobra female builds even nest for her eggs. Snakes also can be categorized based on their tech unique to move. Long, slender bodied snake like Rat snake, Cobra, make ‘S’ like body shape while they move.

Whereas Python, Russell viper lift up their middle portion of body & move forward. Saw Scaled viper or some desert snake move by side winding. Snakes feed themselves on variety of non vegetarian food I. E. Toads, rats, mice, geckos, frogs, lizards, birds, insects, fishes, eggs etc. Few of them like Karat, King Cobra eat their own breeds also. Snakes do have lot Of enemy; there are few species which feed themselves on snakes egg. Owl, peacock, kite, eagle, hawk, mongoose, etc. But human beings are their worst and most powerful enemies.

Lack of true, scientific information, many MIS-beliefs, unknown fear and self-centered, money minded businesses by human beings are the reasons for snake killing. Usefulness of snakes / Why & How snakes are important ? Rat like species and similar grass dwelling insects damage farming lot. Rat alone can eat or spoil around 25-30% of domestic farm / Agricultural products. The fact has been confirmed by many Nature scientists & Nature lovers like Dry. Salami All. Snakes feed themselves on rats. Rats have erroneous reproduction rate. One pair of them can give birth to 850 young one’s per year.

Single Rat snake eats hundreds of rats per year. Snakes also help us in reducing other grass dwelling insects & mosquito which are troublesome to our health & cause nuisance to our surrounding. Snakes are better & effective means to catch or kill the rats and insects, than using man made traps and techniques. Thus snakes are important element food chain and indirectly help lot, to maintain CEO-balance. Further, the snake venom is a useful material. It contains many other valuable elements along with few toxic absences. These useful elements are separated and used in many of medicines.

Hemorrhages, mainly in the ovaries, eye pupil are treated by using Russell Viper’s venom, as it has got ability to clot the blood. Similarly, Cobra venom is used in medicine which acts as severe pain killer for arthritis, asthma, etc. Last but not the least, snake venom is used to manufacture anti snake venom injections. These CSV’s are the only effective & assured means to treat the venomous snake bite. Snake myths & facts (General) In today’s date also, most of the well known, prevailing things about snakes re based on imaginative folk tales & ancestral religious stories. The truth or scientific information is still missing among masses.

This fact is applicable to all aspects like snake bite, their temperament (wickedness), habitats & off course remedies on snake bites. The paradox is that, in some of Asian countries including India, there are snake temples, people worship snakes on particular day but due to lack of right information & fear they also kill snakes brutally, whether it’s venomous or non venomous. Lack of real information gives birth to 6 many superstitions, which are related to religion, ancestral literature or eared information. Baby, Mantrap, Snake charmers also add few terrorizing stories to this epic, just to earn their lively hood or make some money.

There are myths attached to each variety of snake, but let’s start with general myths which keeps haunting these beautiful species. 1] All snakes are Venomous. Their bite kills human being. Fact As already discussed, very few snakes are venomous and by proper training & study, identification is not difficult. The venomous snake bites are curable by proper & timely medication. 2] Snakes like to drink milk, as it’s their food. Fact Snakes are from reptile family and are carnivorous. Milk is not snake’s food, and it affects their body system adversely. When we see snakes, available with snake charmers taking sip of milk, the fact as different.

These snakes take milk as water, since they are kept in captive in very treacherous condition, without water & food for long by their owners-the snake charmers. Further we add to their misery by offering them milk as its question of our religious beliefs. 3] Snakes suck milk from cow or buffalos, for this they tie their body around cows or buffalo’s leg to restrict her movement. Fact As already mentioned milk is not snake’s food. Further snake’s teeth are very sharp and their bite is piercing & quite painful which animal can’t bear just like that. In totality the myth is just baseless fiction. ] Snakes like music, specially tune of snake charmer. Fact :- Snakes do not have External ears, hence they can’t hear sound coming from air but they sense vibrations received by their body. Swaying movement of snake to charmers tune is actually it’s attempt to locate the moving object -“gourd flute [Bin/punning]” used by charmer to produce music. This act of snake is its instinct of self defense, that’s why many times snake tries to bite hat object, which we intentionally overlook. 5] Whistling or uttering announcing ‘snake’ word at evening or night time brings snake home. Fact This is myth for sure.

As already explained, snake can’t hear sound propagating through air. Moreover their brain is not developed enough to understand music or human languages. 6] Snakes like fragrance & hence they dwell on flowery plants like Kava’ [pandas], ‘Rat-Rain’ & ‘Chaff’. Fact The snake have ability to smell & they are really very good at it. But their interest is much confined to finding prey & protecting themselves from enemy. The truth is that above mentioned plants are flowery with brilliant fragrance which attracts many insects, butterflies which in turn brings in their predators like lizards, geckos, etc. Which is off course irresistible invitation for snakes to feed & hide, as these plants provide snake, suitable shelter / accommodation too. It doesn’t mean that snakes like fragrance. 7 7] Snake hypnotist or make human being ill by their magical powers. Fact : Snakes are just one type of living species, they do not have any magical powers, neither do they hypnotist anybody. But as they do not have eye lids, heir eyes are open forever without any intermittent blinking. Additionally their split tongue keeps shuttling in & out through a slot provided in closed jaws.

Close view Of this sight is really ministering & fear shocked person may describe this as if he has been hypnotized by snake. 8] Snakes take well planned revenge on person, family or group of people who have knowingly or unknowingly caused any trouble to them or their mates. Fact Snake’s brain is not well developed, it weighs around or less than 1% of their total body weight. Brain mainly controls their body functions. Overall intelligence, Emory including their eye sight is very weak/poor. In this context, to remember person, follow them, chuck down the revenge plan are impossible things for snakes.

Sample paper essay

The Plasma Department have iced out that there is a need to look at the costs of Plasma panels. According to report, Plasma B is not doing well and dragging the performance of the whole department. The Microelectronic Department are deciding whether to buy a new machine for the production Of controller 457 or to outsource the production. This report will aim to examine and evaluate the number of sales of each individual circuit board, evaluate the sales and costs of Plasma B and finally evaluate the pros and cons of prod icing controller 457 on our own and ultimately deciding whether or not to outsource the production. . 0 Analysis 1: Target Sales Currently, the selling price for Advanced, Boosted and Custom’s circuit board were set at $185. 00, $450. 00 and $610. 00 respectively. The sales mix has been consistent at 60%, 30% and respectively for the 3 products. To solve the problem, we got to use the Cost Volume Profit (CAP) analysis. Products Selling price/ Unit Variable cost/ Unit Unit contribution margin Advanced $222. 00 $185. 00 $37. 00 Boosted $540. 00 $450. 00 $90. 00 Custom $732. 00 $610. 00 $122. 00 Figure 1 The contribution margin which is revenue minus the variable expense reflects a company’s profitability.

A contribution margin analysis shows how much a many should sell. Because of the complexity of the matter whereby there are many products, the sales mix has to be consistent and there is a target net profit of $2,800,000 to be met, there is a need to find out the weighted average unit contribution margin. Using the following accounting formula, we can find out the total units required to be sold. After calculations (See Appendix 1), the total units to be produced was found to be 77,850 units.

By applying the sales mix into the total units to be produced, the total units to be sold by each individual products is found as seen from Figure 2 below. Recommendation: The total number of each units shown below to be sold to hit the net profit target Products Number of unit to be produced 46,710 23,355 7,785 Figure 2 2. 1 Importance of Tax Tax is important in the calculations of the number of units sold to hit the target profit because it directly takes a chunk off the net profit. If a desired net profit is wanted, there is a need to increase the desired amount by the tax amount.

As we can see from the formula below, if tax wasn’t taken into considerations to calculate the required number of units to be sold, the required total number of units would take a dip. But because of the presence of tax, a larger amount of required units to be sold is needed to offset the tax amount. 2,2 Underlying Assumptions of CAP analysis When doing the CAP analysis, many assumptions are made. 1 . We assume that the behavior of the total revenue is linear which actually means that the selling price per unit will not change as sales volume changes within the relevant range. 2.

We assume that the behavior of total costs is liner over the relevant range which then leads to 3 more specific assumptions: I) Fixed costs remains constant even during sales volume changes ii) Labor productivity do not change ii) No capacity additions during the period under consideration 3. We assume that sales volume is the ONLY cost driver for the fixed and variable costs. 4. We assume that the sales mix will always be constant over the relevant range 5. We assume that there is no beginning and end inventory I. E the number of units produced equals the number of units to be sold. 3. Analysis 2: Plasma B Figure 3 As shown by Figure 3, Plasma B is currently experiencing a net loss of $200,000 for the first quarter of xx. The department manager of the Plasma Department has taken note of this and recommended shutting down Plasma B because it is dragging down the performances of the other Plasma product. However, it is wrong to just look at the Quarterly Income Statement and assume plasma B is making a loss. TO effectively calculate the cost Of the product, the relevant costs has to be taken into consideration. In management accounting these are costs that are relevant with respect to a particular decision.

A relevant cost for a particular decision is one that changes if an alternative course of action is taken. And as shown in Figure 1 , Plasma B is making a loss of $200,000 because many irrelevant costs are awaken into consideration. For instance, Corporate Overhead and Divisional Overhead should not be taken into consideration when evaluating the net income/loss of Plasma B. Corporate Overhead and Divisional overhead remains unaffected by the closure of Plasma B, which means to say it IS a fixed cost and thus it remains inconsequential when evaluating the net income/loss.

For fixed cost, because there is no feasible way to effectively trace the cost back to the product, it is unfair to allocate and equally distribute the costs to the products. However for fixed overhead, it contains a variable portion in it. In the event where Plasma B closes down, the fixed overhead will be reduced by 50%. Therefore, 50% of the fixed overhead is fixed and the other 50% is the variable portion which can be traced back towards Plasma B. Therefore, 50% of the fixed overhead should be included in the calculation.

And of course, since in the event of the closure of Plasma B, the 4 employees will no longer be required, the fixed wages should be included as a cost for Plasma B. Therefore the more accurate way to measure the net profit/loss of Plasma B will be, Plasma B Revenues Cost of Sales $768,000 Gross Margin 482,000 Fixed Wages- Traced $84,000 Fixed Overhead- Traced $82,000 Net Income/(loss) $316,000 Figure 4 As from the new way of calculation which only involves the relevant costs, it can be seen from Figure 4 that Plasma B is in fact making a profit of $31 6,000 instead of the loss of $200,000 originally calculated.

Recommendation: I will recommend Plasma B to be kept because of its profitability. 4. 0 Analysis 3: Controller 457 Controller 457 is a new product which our company do not have any expertise in producing. But with some training of our employees, it is possible for us to produce them. The cost based on the current calculation is SSL 00. 50 per unit if we were to produce it on our own and therefore the manager of the Microelectronic Department has recommended for the company to outsource the job to BAG Technology who agreed to supply us the product at $68. 0 per unit. Figure 5 Figure 5 shows the current form of calculation for the total cost to produce 10,000 units on our own and thereby infer that the current cost per unit is $100. 50 (See appendix 3). However the mistake here is the same as the calculation of net profit/loss for Plasma B which is taking too many irrelevant sots into consideration when evaluating the cost to build. As discussed in the previous analysis, Corporate and divisional overhead shouldn’t be taken into consideration because it’s a fixed cost whether or not we produce the product on our own.

As for the overhead cost, we should take into consideration the variable side of it as it is directly related to the cost. Overhead Costs is actually 150% of labor costs and the variable side of it takes up a third of the Overhead Costs while the Fixed Costs takes up the other two-third of it, and therefore we should only count the a third of the overhead cost as part Of the relevant cost. We do need to take depreciation into consideration because each time each product is being made, the machine depreciates and the depreciation is directly and solely caused by the production of Controller 457.

Therefore, depreciation should be included when calculating the cost. Needless to say, because labor and material costs are also directly and solely for the production of Controller 457, we’ll have to include it in the cost. Depreciation $22 per unit Labor Cost $18 per unit Material Cost $21 per unit Overhead Cost (Variable Side) $9 per unit Total Cost $70 per unit Figure 6 From Figure 4, we can see the new cost per unit should we produce Controller 457 on our own. The new cost of $70 per unit is still higher than the agreed price of $68 if we outsource it with BAG Technology.

Depreciation and Correct Answer essay

The amount of depreciation charged in the first year $42 000 $40 250 Question 5 If a sale and leaseback transaction results in a finance lease, AS 17 Leases, revised the following accounting treatment for any excess of sales proceeds over the carrying amount: immediately recognize as income by the seller-lessee defer and amortize over the lease term Question 6 O out Of 1 points Which of the following statements is incorrect?

Depreciation and interest expenses on finance leases may exceed rental payments and result in lower profits being reported in the early years of the lease Correct Answer: Recognition of the present value of future lease payments as a liability increases reported current and non-current liabilities.

This favorably affects debt-equity ratios and liquidity- solvency ratios Question 7 With respect to operating leases, lessons are NOT required under AS 17 Leases, to disclose: future minimum lease payments under non-concealable operating leases in aggregate Correct Answer: future minimum lease payments under concealable operating leases, separately Question 8 The following information relates to Goodbye Limited for the year ended 30 June 2014.