Monday, August 24, 2020
Occupational Therapy Efficacy After Stroke Health And Social Care Essay
This meta investigation of the referenced surveies intend to gauge adequacy of word related treatment: regardless of whether it concentrated explicitly on close to home exercises of everyday populating improves recuperation for patients following shot and to cognize does.Occupational treatment plans to help individuals make their maximal level of guide and independency in all features of everyday life. Evaluating 07 surveies with 1178 members, individuals who had a shot were progressively autonomous in close to home exercises of everyday life like taking care of, dressing, washing, toileting and voyaging roughly and bound to keep these capacities in the event that they got mediation from a word related healer after shot. Conceptual ( around 200-250 words ) Points An orderly reappraisal of surveies demonstrating the effectivity of word related treatment in station shot patient, concentrated explicitly on close to home exercises of everyday populating improves recuperation for patients following shot. Pieces of information beginnings We looked EBSCOMEDLINE, EMBASE, CINAHL and the Cochrane Library ( 2000-2010 ) . AMED: Decision norms Selection guidelines included surveies that utilized randomized controlled trial of a word related treatment intervention contrasted with regular consideration or no consideration, where shot patients rehearsed individual exercises of everyday life, or open introduction in exercises of everyday life was the point of convergence of the word related treatment mediation. Audit techniques A meta-examination, using an irregular impacts hypothetical record, of 24 projects distinguished in 19 tests. Impact sizes were balanced by switch error loads to order for surveies ââ¬Ë test sizes.Findings.Main ConsequenceWe recognized 64 conceivably qualified tests and included nine surveies ( 1258 members ) . Word related treatment interventions diminished the chances of a hapless outcome ( Peto chances proportion 0.67 ( 95 % confirmation span ( CI ) 0.51 to 0.87 ; P = 0.003 ) . what's more, expanded individual movement of everyday life tonss ( normalized mean contrast 0.18 ( 95 % CI 0.04 to 0.32 ; P = 0.01 ) . For each 11 ( 95 % CI 7 to 30 ) patients having a word related treatment mediation to ease individual exercises of everyday life, one patient was saved a hapless result.DecisionsPatients who get word related treatment interventions are less inclined to break down and are bound to be free in their capacity to execute individual exercises of everyday life. Be that as it may, the specific idea of the word related treatment mediation to achieve maximal advantage requests to be defined..Chapter 1: Introduction:The by and large reason for this meta investigation was to gauge the effectivity of OT in station shot patient. Broad writing chase was finished by turn uping distributed shot recovery course intervention surveies that deliberate individual exercises of everyday populating results among stroke tolerant. Pieces of information were extricated from overview examines which included interventions intended to all the more likely station shot exercises of patient. From WHO ââ¬Ës investigation of planetary heap of shot it was discovered that Worldwide 15 1000000s individuals endure a shot yearly. 5milloin of these dices and another 5 million are left for acceptable handicapped, doing stack on family unit and network. High blood power per unit territory and baccy use are considered as a significant peril factor for shot ( WHO, 2010 ) . The World Health Organization ( WHO ) characterizes Stroke as ââ¬Å" a clinical disorder of continued vascular start, epitomized by rapidly creating characteristics of central or planetary irritation of scholarly guide suffering all the more so 24 hours or taking to perish â⬠( WHO, 1978 ) . The reasons for shot can be delegated: IschaemicA cause: blood flexibly to encephalon halted because of development of blood coagulum. It causes 70 % everything being equal. Haemorrhagic: An encephalon hurt caused due to spliting of blood vas which gracefully blood to encephalon There is other than a related status known as aA transient ischemic attackA ( TIA ) , which influence 35 individuals for every 100,000 of populace every twelvemonth and is related with a truly elevated peril of shot in the primary month of occasion upto one twelvemonth ( Coull, et al. , 2004 ) . In transeunt ischaemic attack the blood gracefully to the encephalon is incidentally hindered because of lacking scholarly or optic blood flexibly which is because of low blood stream, apoplexy or intercalation. Side effects keep going for under 24hours doing a sort of ââ¬Ëmini-stroke ââ¬Ë ( Hankey and Warlow, 1994 ) . The peril of perish because of stroke relies upon its sort like TIA has the best outcome though impediment of an arteria is increasingly dangerous, with break of blood vass. It has discovered that regardless of whether state is holding progress building and establishments 60 % individuals pass on or become subordinate doing significant expense of mediation ( WHO, 2010 ) . Those of Afro-Caribbean starting are at expanded risk of holding a shot, and the figure of individuals influenced by the status is higher among this social gathering than some other. This is on the grounds that individuals of Afro-Caribbean starting have a familial affectability ( a characteristic tendency ) to creating diabetes and chest infection, which are two conditions that can do shots. Ischaemic shots happen when blood coagulums obstruct the progression of blood to the encephalon. Blood coagulums commonly structure in nations where the arterias have been limited or hindered by greasy cholesterol-containing sedimentations known as plaques. This narrowing of the arterias is known asA coronary vein infection. As the age progresss, our arterias become smaller, however certain danger elements can hazardously accelerate the technique. Peril factors include: smoke, high blood power per unit zone ( hypertension ) , plumpness, high cholesterin degrees ( as often as possible brought about by a high-fat eating regimen ) , and a family unit history of chest illness or diabetes. Diabetess is other than a danger factor, unconventionally on the off chance that it is not well controlled, on the grounds that the additional glucose in the blood can harm the arterias. Haemorrhagic shots happen when a blood vas in the encephalon blasts. The main source of this is high blood power per unit territory ( hypertension ) , which can debilitate the arterias in the encephalon and do them inclined to gap or tear. The peril factors for high blood power per unit territory include: being overweight, soaking up unnecessary entireties of intoxicant, smoke, an insufficiency of working out, and accentuation, which may do a fleeting ascent in blood power per unit region. An individual ââ¬Ës social gathering can other than be a peril factor for high blood power per unit region. One-portion surprisingly of dark African or Caribbean starting who are more than 40 mature ages old enough are probably going to hold high blood power per unit territory. Research has proposed this is on the grounds that individuals of African start have an expanded affectability with the impacts of salt, which can do their blood power per unit region to lift. A hemorrhagic shot can other than now and then happen as a result of a horrendous caput hurt ( NHS Choices, 2008 ) . Each twelvemonth, an expected 150,000 individuals in the UK have a shot. That is one individual each five proceedingss ( Office of National Statistics, 2001 ) .The encephalon hurt brought about by shots offices that they are the biggest reason for adult disablement in the UK. People groups who are more than 65 mature ages old enough are most at peril from holding shots, albeit 25 % of shots happen in individuals who are under 65 mature ages old enough. It is other than feasible for children to hold shots ( NHS Choices, 2008 ) . Around 1000 individuals under 30 have a shot every twelvemonth. Stroke can result in various disablements runing from engine control and urinary incontinency to sadness and memory misfortune. Disablement has been conceptualized by the universe health association in footings organ disfunction ( harms ) , disablement ( issue with undertaking ) , and incapacity ( cultural inconvenience ) ( Post shot recovery, 1995 ) . The investigation of cost of unwellness of shot by Saka et Al ( 2009 ) has discovered that shot has more noteworthy effect on monetary arrangement of UK, as mediation of and efficiency misfortune starting because of stroke cost ?8.9 billion a twelvemonth. In which intercession cost is around 5 % of whole UK NHS costs. Direct consideration including diagnosing, detainee consideration and outpatient consideration narratives for around 50 % of the aggregate, casual consideration costs 27 % and the roundabout costs that is cost following from untimely perish because of stroke is 24 % . This review inferred that ceaseless phase of shot is most beyond a reasonable doubt won and subsequently recommended better worry of since quite a while ago run consideration in footings of its effectivity and cost-viability is essential. Because of stroke one side of the natural structure might be incapacitated or the musculuss on the influenced side may debilitate. After shot intercession is involve consideration and restoration ( Post shot recovery, 1995 ) . During the time of intense prisoner consideration, patient will have restoration and consideration contribution from a combination of qualified and unfit nursing and partnered wellbeing staff. It is subsequently of import that all staff ought to be comfortable with the impacts of shot, and ready to adequately pull off occupations partner to stroke appropriately inside their capacities. The impacts of shot are complex ; each piece great as the more seeable physical occupations ; stroke subsisters will most likely hold a figure of enthusiastic, subjective, and imparting employments ( Ross et al, 2009 ) Research shows that patients profit by intercession in stroke units in the ague and recovery stages ( Indredavik, 2008 ) . Restoration is the methodology of show signs of improvement ofing or larning to get by with the mischief the shot has caused. It is tied in with securing back to ordinary life and achieving the best level of independency by: relearning achievements and capacities ; larning new achievements ; obliging to a portion of the limitations brought about by a shot ; and happening cultural, passionate and down to earth support at place and in th
Saturday, August 22, 2020
Employment Law Compliance Plan Memorandum Essay
The accompanying update is an Employment Law Compliance Plan for Landslides Limousines. The arrangement sums up key government and Texas State work laws. This report likewise incorporates suggestions and results of these laws. If you don't mind note that Landslide Limousines is dependent upon extra laws if the business surpasses utilizing in excess of 50 people. On the off chance that Landslide Limousines neglects to agree to the laws featured in this update, the organization is dependent upon genuine punishments, including robust fines, claims, and conceivable arraignment. The government law necessitates that all organizations in the United States consent to standard laws. A portion of the laws incorporate the Equal Employment Opportunity Commission (EEOC), the I-9 Employment Eligibility Verification, and the Social Security Act (1935). Extra laws incorporate the Americans with Disabilities Act (ADA) and the Federal Unemployment Act. It is basic that Landslide Limousines agrees and comprehends what these laws detail. The EEOC law denies any business from oppressing its representatives. Both the EECO and the Texas Workforce Commission Civil Rights Division (TWCCRD), command that organizations can't victimize any worker dependent on race, sex, religion, handicap, or age (Employee Rights and Laws, 2013). As indicated by the law, ââ¬Å"Employers with at least 15 representatives occupied with an industry influencing trade, work offices, and worker's organizations are restricted from denying equivalent employmentâ opportunitiesâ⬠(Business Employer Requirements, 2013, para. 3). Inability to agree to both of these laws will bring about potential claims by representatives and potential budgetary misfortune for the organization. Representatives reserve the option to record a case against their manager on the off chance that they accept that they encountering separation. As indicated by the Department of Labor (2013), if the grievance is substantial the ââ¬Å"Employee might be qualified for a cure that will put you in the position you would have been in if the separation had never occurred. You might be qualified for recruiting, advancement, restoration, back compensation, a salary increase, or sensible convenience, including reassignmentâ⬠(para. 12). The I-9 Employment Eligibility Verification is required for any worker. The Immigration Reform and Control Act, expresses that the United States bosses must check the personality all things considered (Employee Verification Compliance, 2013). Managers must check documentation like ID, government disability card, work visa, identification, and so on., to guarantee that representatives are legitimately ready to work in the United States (Employee Verificati on Compliance, 2013). The EEOC and the TWCCRD, work to implement the law. In the event that a business disregards these work laws, punishments like fines, and conceivable arraignment will result. The Department of Homeland Security, Department of Labor, or office of Immigration can explore any business, when they so picked. In the event that mistakes are found in the I-9 documentation, structures are missing, or in the event that it is found that a business purposely utilizes an unapproved laborer, Landslide Limousines is dependent upon genuine punishments (Employee Verification Compliance, 2013). Punishments for I-9 administrative work blunders can incorporate fines up to $1,100 per representative (Employee Verification Compliance, 2013). Studies show that the quantity of businesses, who damage I-9 work qualification confirmation, keeps on rising (Employee Verification Compliance, 2013). Subsequently, it is basic that Landslides Limousines gives close consideration to this. Texas Payday Law is a law that Landslides Limousines should be proficient of. The law expresses that businesses are not required to pay representatives extra wages for working occasions or ends of the week (Texas Payday Law, 2013). This is at the deviation of the business. Rest breaks more than 20 minutes and mid-day breaks surpassing 30 minutes must be paid. Texas law necessitates that compensation ââ¬Å"must be conveyed to the representatives at their regularâ place of work during working hours, sent by enlisted mail, or by direct store to be gotten by the worker no later than paydayâ⬠(Texas Law, 2013, para. 2). Under Texas law, representatives can document a case for unpaid wages. They may do this as long as 180 days from when pay is expected (Texas Law, 2013). In the event that a representative is laid off, stops or is terminated, the business must compensation the worker owed compensation by the following payroll interval (Texas Law, 2013). Bosses are not required to pay workers excursion pay, except if this advantage is offered recorded as a hard copy previously or during business (Texas Law, 2013). The Texas Department of Safety Health Consultations (OSHCON) is a program that is accessible to organizations by the Texas Department of Insurance. Organizations with less that 150 workers are qualified for a free examination (Business Employer Requirements, 2013). On the off chance that organizations ââ¬Å"meet the government necessities, they are absolved from a planned investigation for 12 monthsâ⬠(Business Employer Requirements, 2013, para. 1). This is a program that Landslides Limousines needs to exploit. All organizations must meet government necessities to work lawfully. Avalanche Limousines is qualified for a free examination since it utilizes less than 150 workers. A free review additionally sets aside the organization cash. To agree to Texas youngster work laws the organization should shun recruiting people younger than 21. Because of the restricted hours that a minor can work in the territory of Texas, Landslides Limousines should recruit people beyond 21 years old, have fantastic driving records, and in any event at least five years of driving experience. An individual verification and a duplicate of workers driving records are required from the insurance agency. The limousine business necessitates that representatives have adaptable hours, for example, late night shifts. This is unlawful for anybody under the age 18. Minors can't work before 5 a.m., or after 10 p.m. (Part 15 Texas Labor Code, 2013). Government law additionally expresses that minors can't surpass over three hours of work on a school day. What's more, minors can't surpass or 18 hours during a school week (Chapter 15 Texas Labor Code, 2013). Bosses who disregard the youngster work law can be accused of a crime (Chapter 15 Texas Labor Code, 2013). Under Texas State law, ââ¬Å" If a business damages youngster work law, notwithstanding cr iminal punishments TWC may evaluate a regulatory punishment against the business up to $10,000 per violationâ⬠(Texas Child Labor Law, 2013, para. 3). To set aside the Landslides Limousine cash, we suggest that Landslideà Limousines abstain from offering workers benefits, until the organization surpasses 200 representatives. This methodology sets aside the Landslides Limousines cash, which permits the organization to grow its customer base. Government law expresses that businesses are not required to offer medical coverage advantage plans (Cascio, 2013, p. 477). Be that as it may, starting in 2014, ââ¬Å"employers with in excess of 50 workers, including full time-equal representatives, who don't offer medicinal services inclusion and have in any event one representative accepting an assessment credit for wellbeing inclusion premiums should take care of a punishment of $2.000â⬠(Cascio, 2013, p. 477). Avalanche Limousines should know about this law should work surpass 50. As Landslide Limousines develops, the organization should know about the laws required for medium and enormous organizations. The organization needs to proceed to follow and remain current with all Texas State and government laws. This will help maintain a strategic distance from punishments like arraignment and fines. We suggest that an extra assessment be directed toward the year's end. It would be ideal if you let us know whether there are any further inquiries with respect to the data gave. The organization is glad to examine the above recorded laws further in detail. References Business Employer Requirements. Texasopenwideforbusiness.com. Recovered from: http://www.texaswideopenforbusiness.com/private company/requirements.php Cascio, W.F. (2013). Overseeing Human Resources (ninth ed.). New York: The McGraw Hill Organizations. Part 15 Texas Labor Code. 2013. Texasworkforcecomission.com Retrieved from: http://www.hrp.net/wp-content/transfers/2013/03/childlaborlaws_faq.pdf Employee Rights and Laws. 2013. Texas Workforce Commission. Recovered from: http://www.twc.state.tx.us/clients/jsemp/representative rights-laws.html Employee Verification Compliance. 2013. Cmrkmurrah.com. Recovered from: http://cmarkmurrah.com/legal advisor//I- 9_Compliance_Assistance_pa11620.htm Branch of Labor. 2013. DOL.com Recovered from: http://www.dol.gov/ofccp/regs/consistence/factsheets/wprights.htm#Q12 Texas Child Labor Law. 2013. Texasworkforcecomission.com Recovered from: http://www.twc.state.tx.us/ui/lablaw/texas-youngster work law.html#penalties
Saturday, July 25, 2020
Using Zyban to Help You Quit Smoking
Using Zyban to Help You Quit Smoking Addiction Nicotine Use How to Quit Smoking Print How Zyban Can Help With Quitting Smoking By Terry Martin facebook twitter Terry Martin quit smoking after 26 years and is now an advocate for those seeking freedom from nicotine addiction. Learn about our editorial policy Terry Martin Medically reviewed by Medically reviewed by Sanja Jelic, MD on August 13, 2015 Sanja Jelic, MD, is board-certified in sleep medicine, critical care medicine, pulmonary disease, and internal medicine. Learn about our Medical Review Board Sanja Jelic, MD Updated on February 07, 2020 Fuse/Getty Images More in Addiction Nicotine Use How to Quit Smoking After You Quit Nicotine Withdrawal Smoking-Related Diseases The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery Zyban is the brand name for the generic drug bupropion hydrochloride. It is a nicotine-free quit aid. Originally marketed as an anti-depressant drug under the brand name of Wellbutrin, it became apparent that bupropion was an effective quit aid because smokers using it to treat depression also lost interest in smoking. People not planning to quit smoking found themselves stopping with relative ease. Later, bupropion hydrochloride was given the brand name of Zyban and in 1997, the FDA approved it as a quit smoking aid. When used in combination with nicotine replacement therapy (NRTs), the chance for long-term success with smoking cessation increases.?? Note: it is important to be monitored by your doctor if youre using both Zyban and an NRT as high blood pressure can be a concern.?? How It Works It isnt completely understood how Zyban works, but we do know that it alters brain chemistry in such a way that nicotine is rendered less effective.?? The result is a reduced interest in smoking, and nicotine cravings and withdrawal are minimal. While this medication was developed as an anti-depressant, you do not need to suffer from depression for it to work as a quit aid. That said, if you develop quit-related depression, Zyban may help to offset the symptoms. Usage Zyban is not sold over the counter, so you must see your doctor for a prescription. To begin with, you take Zyban while youre still smoking. Days 1 - 3: One 150 mg tablet once a day. Days 4 - 7: One 150 mg tablet twice a day, at least 8 hours apart. Its a good idea to space your pills out so that the second pill of the day is several hours before bedtime as bupropion can make it hard to get to sleep.?? Week 2: Continue to take one pill twice a day, at least 8 hours apart. Stop smoking during week two, on the day you picked to quit. Week 3 and beyond: Continue as with week 2. The recommended course of treatment is 7 weeks, but it can be taken for a longer period of time.?? Your doctor will help you decide when you should stop treatment. If youre unable to stop smoking by the end of week 3, your doctor may discontinue this medication as it might not be a good fit for you as a quit aid. If that happens, dont worry. There are several other options on the market today that could work better for you. Very Important: If you miss a dose and its close to time for the next one, skip that pill. Never take a double dose to catch up as this could increase the risk for seizures.?? If you take too much Zyban accidentally, call your doctor, poison control or go to an emergency room at your local hospital immediately, even if youre not experiencing anything out of the ordinary. Also, never stop taking this drug abruptly, unless you have one of the side effects in the section below where that is recommended. Consult with your doctor immediately if this happens. Who Should Not Use Zyban Zyban isnt suitable for everyone. Avoid it if:?? You use any other drug containing bupropion hydrochlorideYou have or have had a seizure disorderYou have or have had an eating disorderYou are taking or have recently taken a monoamine oxidase inhibitor (MAOI)You are pregnant or nursingYou are allergic to bupropion hydrochlorideYou are abruptly discontinuing alcohol or sedatives(including benzodiazepines) Common Side Effects Dry mouthDizzinessInsomniaChange in appetiteChange in sense of tasteWeight lossStomach painNauseaVomitingAnxietyExcitementHeadachesStuffy noseUncontrollable shaking in a part of the bodyRinging in the earsSore throatExcessive sweatingFrequent urination If any of the above side effects become severe or dont go away, see your doctor. Side Effects You Should Seek Immediate Medical Attention For: seizureshallucinationsconfusionirrational fearsrapid, pounding or irregular heart ratemuscle or joint pain Side Effects That Warrant Stopping Zyban Immediately: Rash or blistersFeverItchingSwelling of the face, throat, tongue, lips, eyes, hands, lower legsHoarsenessDifficulty breathing or swallowingChest pain If you experience any of these side effects, discontinue Zyban and see your doctor or go to an emergency room right away. In 2009, the U.S. Food and Drug Administration required the makers of Zyban and Chantix, a similar quit aid to post a warning on product packaging about potentially severe side effects. If you have any problems not listed here that are troublesome and youre concerned about whether they might be related to Zyban, check in with your doctor as soon as possible. Effectiveness Of the small number of studies done on Zyban efficacy over the years, success rates seem to be in the 30% range for people who are smoke-free at the one year mark.?? When used with NRTs however, the rate climbs slightly to approximately 35.5% for those who didnt smoke at all during the first year.?? More importantly, perhaps, is how effective Zyban can be when you couple it with a good support group of like-minded individuals for smoking cessation.?? Whether online or in person, support may be the single most important quit tool you can employ.
Friday, May 22, 2020
Essay about Assisting Support Customers with Food and Drink
Unit 4222-222 Support individuals to eat and drink Outcome 1 Be able to support individuals to make choices about food and drink Outcome 1 1. To establish with an individual the food and drink they wish to consume is always done by chose but also considering any dietary issues that need to be incorporated. The use of customers care plan will first give you a brief outline of there allergies (if any), likes and dislikes so no what not to include within there choices. Then the next step would be direct communication with the customer themselves using there chosen form of communication. This could be verbal, both (words or sounds), then thereââ¬â¢s Mackiton , sign language or pointing to an object. Also use of eye contact,â⬠¦show more contentâ⬠¦The hand washing procedure includes, wetting hands up to the higher point of the wrist, use the ant-bacteria hand wash provided paying attention that all areas of the hand and wrist rinse thourally and then use the hand towels provided to dry the hands/wrist. 3. When Supporting customers to prepare to eat and drink you must be aware of there individual needs, this information can be found in the customers care plan and communicating with other carers, parents/gardens and working professionals. The correct form of communication for that individual is needed to ensure they fully understands there choices and we understand there response. Also knowing what level of support is needed for each customer so we can work in a personal centred way helps to empower an individual and helps them progress and gain more independence. 4. Providing suitable utensils to assist the individual to eat and drink may be providing such as a ridged plate from an individual That may find it difficult to scoop up food independently or providing a plastic coated spoon for a customer to reduce the risk of any accident and provide comfort when assisting them with eating and drinking. Different materials types and sizes of cutlery may be needed to assist indicial customers with there eating and drinking, such as plastic cups if the weights are to heavy for them to handle independently. Outcome 3 1.To promote an individuals dignity, comfort and enjoyment while eatingShow MoreRelatedCross Cultural Perspectives On Business And Management1249 Words à |à 5 Pagesconcern over the increasing number of health problems that are associated with fast foods. Childhood obesity and the possibility of such issues will likely double in the next decadeâ⬠(Johansen, 2012). The rapid changes in dietary trends and the rise of health complications have made people call on fast food companies to regulate their food production. In fact, McDonald has responded to the issue by introducing healthier food options, using poised lifestyle messages on their marketing campaigns and raisingRead MoreDescription Of A Successful Weight Loss Program872 Words à |à 4 Pagesbeen very successful with customer satisfaction. Currently, Love Spa offers all types of pampering packages that are available 24 hours a day and 7 days a week. After months of consideration; our management staff has decided to add a new weight loss program. In addition to adding the key workout program the spa will include cooking classes, consultations with a dietician, and dine-in/take-out restaurant and full bar that serves only low calorie, high protein foods and drinks. 2. Market Overview TheRead MoreBusiness Analysis : Starbucks Cafe Practices1139 Words à |à 5 Pagescommitted to is their one hundred percent ethically sourced coffee. From the Starbucks corporate website in relation to ethically sourced coffee: ââ¬Å"We take a comprehensive approach to ethical sourcing, using responsible purchasing practices; farmer support; economic, social and environmental standards; industry collaboration and community development programs. The cornerstone of our approach is Coffee and Farmer Equity (C.A.F.E.) Practices, one of the coffee industryââ¬â¢s first set of sustainability standardsRead MoreRaising the Bar on Revenue in the Golf Industry1131 Words à |à 5 Pagesparticularly challenging. If different services are bundled together (at a lower cost), it will offer these customers with more value and better services. This will help the facility to stand out among these demographics of golfers. (Raising the Bar on Revenue, 2010) (Beditz, 2008) The long term members are those individuals who spend more time at the club. They are willing to support different activities and projects. This group of consumers wants outstanding service and an atmosphere that makesRead MoreThe Denotation Of Multination Corporation ( Mnc )1582 Words à |à 7 Pagespolitical economy. Coca-Cola has nearly 900 plants, along with 24 million retail customer outlets worldwide. The Corporation is a public franchise. The ownership and structure is a crucial component. Because it is publicly owned, anyone can buy a share of the business and make a profit from it. Coca-Cola is typically known as one massive Corporation, yet that could not be any more of a miss conception. Coca-Cola owns 80 drinks across 20 different billion dollar brands. All of which can be recognized byRead MoreThe Worlds Largest Chain of Fast-Food: McDonalds2102 Words à |à 8 PagesIntroduction: McDonald is the worldââ¬â¢s largest chain of fast-food chain of restaurants, which operates in the 119 countries of the world. It serves the 68 million customers daily. The company was first started in 1940 as small hamburger stand in California by Richard and Maurice McDonald. In 1948 it started to sell the hamburgers. In 1955 Ray Kroc joined the company as a franchise agent and then there was a massive growth for the company. The primary products of the McDonaldââ¬â¢s are hamburgers, cheeseburgersRead MoreIntroduction to Franchising1357 Words à |à 6 Pagesfranchisor is committed to do business with franchisee since franchisor s income is dependent to franchisee s income. If both sides failed to support each other, neither of them would likely to be unsuccessful. When a franchisee buys the rights to operate under franchisor s name, an initial fee is occurred. The initial fee will be used for training and assisting to launch the business and then franchisor and franchisee will be sharing the success story. There will also be a fee for management servicesRead MoreManagement Aspect3834 Words à |à 16 Pagesââ¬Å"CHIRZâ⬠is the name of the product a vegetable drinks made primarily of blended vegetable such as carrot and squash. In recent years more and more people have come to realize the importance of eating and living healthy by selecting the all natural foods. This interest in healthy living and the subsequent learning of the life giving values of food prompted researchers on different health drinks, majority of which are focused on developing vegetable drink. These beverage come in one blend squash andRead MoreRaising A Healthier Generation Of Children1369 Words à |à 6 Pages In 2010 the lives of students in over 100,000 schools in the United States changed quite dramatically (What). The beloved junk food in the vending machines, high calorie lunches, and sugary drinks sold at schools were forcibly removed. Through the Healthy, Hunger-Free Kids Act, the United States Department of Agriculture (USDA) made the first major changes in school meals in 15 years (School). Although the initial reaction from students has been quite negative, this program is beneficial to schoolsRead MoreEssay on Sex Tourism in the Philippines1181 Words à |à 5 PagesHer salary is only up to P500-700 pesos per night since she only receives half the price from the bar fine although this only happens when a customer rents her for a night. Blowjobs and other sexual favor only reaches up to P200 and even lower. All of the customers are usually foreign men. Men from all over the world come visit here to have a good time, drink cheap beer and more often than not buy even cheaper women. Old or young, attractive or not any of those quali ties doesnt matter in Fields Avenue
Friday, May 8, 2020
Prevention Plan for Divorce Before Marriage Essay
Phuong Ho Prof. Janice Falbert CDFS 321 Section 9 Personal Relationships Wellness Philosophy Paper (PRW) Fall 2012 Marriage is one of the most essential factors of human life. It creates the basis for everyone to pursue a better, healthier, and happier life. However, it is the fact that there are more and more couples marrying and then ending up with divorce, and this rate is increasing faster year by year. Actually, all the divorce cases are originated from some of the forms of emotional illness that gradually appear in each partner during the time of their relationship. It is good to cure these forms of emotional illness to solve the martial problems of the specific patients. However; it is absolutely the best when the originalâ⬠¦show more contentâ⬠¦It focuses directly on the fight against the mental illness created during the process by helping patients develop the abilities to avoid stress. Primary Prevention focuses mainly on groups of patients but for the specific problems that those groups obtain. To get a wider and deeper view of these concepts, let get back to the original Preven tion. The fact is that the perception of Prevention is not new at all. The ideas that mental distress might be prevented and eliminated happened a long time ago, back to the ancient time. However, the fully attainable concept of Prevention as a Public Health treatment was recently developed when the number of serious mentally ill patients as well as divorces goes higher and faster. Prevention provides strategies that not only help all the patients take part in avoid illness and promoting health, but also enlighten the misunderstanding and wrong claims and opinions about emotional distress. Really, there were any people bringing on the ideas saying that major illness is surely in large part genetically determined and is absolutely not preventable, at most modifiable. Prevention proves that these ideas are wrong and that mental problems are not such diseases that can be hinted to any microorganism or DNA thread. They are actually troubles derived fromShow MoreRelatedThe Importance Of Marriage Preparation And Premarital Counseling Essay734 Words à |à 3 Pagesââ¬Å"The importance of marriage preparation and premarital counseling has increased in the United States as the divorce rate continues to remain high.â⬠(Larson et. al., 2002 p.233) Marital dysfunction and dissatisfaction are among the top reasons couples have sought out divorce. With the rate of divorce rising, it poses a question what marriage and family therapists can do to help lower the divorce rates and help couples develop healthier relationships. â⬠¨ Premarital prevention programs were implementedRead MoreMarriage Is A Difficult Proposition934 Words à |à 4 Pagesand maintaining a marriage covenant is a difficult proposition. Couples find it easy to fall in love, dream of a future together, and make commitments that they intend to keep. According to divorce rates, however, it is easier to say, ââ¬Å"I doâ⬠and ââ¬Å"until death do us partâ⬠than to cultivate the skills tha t are required to remain committed to a lifelong marriage relationship. According to, Goodwin, Mosher, and Chandra (2010), research has shown that approximately one-third of marriages in the USA end upRead MoreThe On The Gender Machinery1638 Words à |à 7 Pagesjoined a demonstration against GBV. The national committee is made up of government institutions, UN agencies both national and international organisation and are against GBV. There are also established regional GBV committees for national action plans, in its implementation of UN security council resolutions (UNSCR). Which are being made up of civil society organisations and traditional religious leaders globally (kjkljlk). In the wake of the war, Sierra Leone has developed a ââ¬Å"Truth and ReconciliationRead Morestudent1399 Words à |à 6 PagesTRADITIONAL MARRIAGE HAS OUTLASTED ITS RELEVANCE. Marriage isnââ¬â¢t an invention of man. God instituted marriage as a continuation of His work of creation. According to Gods plan, man and woman together, form the unit of humanity. A man or a woman alone is only a half of an entirety. Sadly society is steadfastly moving away from moral purity; due to lack of tradition and morality, which should have been instilled throughout each generation, but instead being persuaded into doing things that it believesRead MorePremarital Sex1352 Words à |à 6 Pagesaffect children who are born out of wedlock? Should there be consequences for having children out of wedlock? These questions plague America today as more and more people choose to disregard long-standing social traditions of abstaining from sex until marriage. Since the Sexual Revolution, attitudes about sex have changed dramatically. Gone are the days when it was a social norm to marry and then have sex which naturally led to having children. The number of traditional families (hu sband and wife withRead MorePreventing Divorce And Its Effects On Society3587 Words à |à 15 PagesPreventing Divorce In society today, there are many issues we face without any direction. Divorce is a leading problem that impacts families and communities around the world. In the United States, a divorce occurs every 30 seconds, and this is expected to increase over time. What if there was a way to prevent these rates, or even stop them from happening? What we know, is that divorce is very problematic; however, brushing up on its history, focusing on the present state, and learning how it hasRead MoreLater Adulthood Development Report1234 Words à |à 5 Pageschanges in role and social position during this stage. One will also compare living accommodation such as accessibility and the need for health care. Also one will illustrate the adjustment and transition from work to retirement. What changes occur in marriage, family, and peer relationships? Lastly one will identify social policies that affect the older adult. The older adults face several problems. In our society they have a role less role. It is important to find a role for older adults. Some olderRead MoreEssay on Causes of Depression in the Millennial Generation1523 Words à |à 7 Pagesand mental maturity. However, in her book Generation Me, Jean M. Twenge addresses that ââ¬Å"being young has not always carried such a high risk of being anxious, depressed, suicidal, or medicatedâ⬠. She tells that between only 1% to 2% of Americans born before 1915 felt depressed at least one time in their life; considerably less compared to todayââ¬â¢s 15% to 20% of Americans (105). In previous generations, serious depression heavily affected middle-aged adults; however, within the Millennial generation, depressionRead MoreLife Is Like A Box Of Chocolates1625 Words à |à 7 Pagesget is going to teach you something along the way and make you the person you are today. That s the exciting part - it s an adventure in itselfâ⬠. According t o the Bureau of Labor Statistics, the average worker currently holds ten different jobs before age forty, and this number is projected to grow. Forrester Research predicts that today s youngest workers will hold twelve to fifteen jobs in their lifetime. In class we received an assignment about career planning. I constantly dream about livingRead MoreEssay about Divorce: Ensuring the Wellbeing of a Child3743 Words à |à 15 Pages For my research, I have chosen to explore the discussions regarding the various ways in which children are affected by the divorce of their parents. Divorce is a hard time for all parties involved, but many people are unaware of the full extent of issues that it can cause for those that are not directly involved- the children. Also, many of the negative affects divorce presents can, in fact, persist and become long-term. Most parents realize that their separation takes a toll on their children
Wednesday, May 6, 2020
Management Accounting and Management Decisions Free Essays
Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. We will write a custom essay sample on Management Accounting and Management Decisions or any similar topic only for you Order Now Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7 Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount. Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controllerââ¬â¢s function is to obtain both short-term and long-term loans. Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders. B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) ________ is a formal mechanism for gathering, organizing, and communicating information about an organizationââ¬â¢s activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accounting D) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ is the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to ad vise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are referred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizations A) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inputs and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Pag e Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ provide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budget B) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality. B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a productââ¬â¢s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a productââ¬â¢s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a productââ¬â¢s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a productââ¬â¢s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authority to advise but NOT command is called A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is often A) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the companyââ¬â¢s financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control. B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and eliminating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems. C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. ââ¬Å"Maintain at all times independence of thought and action. â⬠It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct. D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individuals would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: C Diff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managersââ¬â¢ daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE? Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line authority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11 Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answer: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-time philosophy Diff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The systemââ¬â¢s value must exceed its cost. In addition, the systemââ¬â¢s effects on the behaviour of managers should also be considered. The system must pr ovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each. Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive. Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the companyââ¬â¢s financial matters such as investor relations, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountantââ¬â¢s ethical responsibilities. Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control. Answer: Budgets and performance reports are essential tools for planning and control. Budgets result from the planning process. Managers use them to translate the organizationââ¬â¢s goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the companyââ¬â¢s value-chain functions. Answer: Management accountants play a key role in planning and control. Throughout the companyââ¬â¢s value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obsolete. Diff: 2 Type: ES Page Ref: 16 Objective: 8 How to cite Management Accounting and Management Decisions, Papers
Monday, April 27, 2020
Lazy litercy Essays - Knowledge, Literacy, Reading, Writing
Respectfully Lazy Literature I must start off by saying that my current attitude towards my own personal literacy would have to be that of a lazy yet respectful student of literacy. This is just my present attitude and one of many feelings I have had towards reading and writing. Presently my attitude is greatly influenced by the American education system, I say this because I am a full time student and have little time to read or write about my personal interests. With that said my appreciation comes from an eagerness to learn. When I think about my past and all of my different feelings towards literacy it's hard not to start at the beginning. So where did my feelings of reading and writing all start. When I was growing up it was common for children to start reading and writing at around the age of three to five starting kindergarten around the age of six most children were expected to know the basics of reading and writing by then. This was around the time that my parents were going through a nasty divorce. Our members staying with my grandparents having grandma reading a story about King Midas who everything he touched turned to gold. With my parents going through such a divorce there wasn't much time for my home education as they both had full - time jobs. So starting kindergarten I was already behind the other children. I remembered in kindergarten when the classroom to do their reading and writing I would leave the class for smaller classroom down the hall with three or four of the other children for a special reading class. I would continue in these reading classes until the third grade. I believe my reading and writing was always a bit slower than the other children. Having always been behind my peers in school, I struggled to get by until I turned sixteen that would be my last day of the public education system. Still living at home my parents gave me an ultimatum to go to work full - time and get my GED or go back to high school. I knew how hard it was for me in high school so I chose to go to work and get my GED. Being only sixteen I lied about my age and took a construction job. Not having a clue about the real world and just being out of high school it was amazing how ignorant and how intelligent one person could be. Some of the old men that would teach me the trade came from the same background as me, a local Midwest small - town boy, only they had done this three or four decades before me. These old men had grammar and vocabulary that only encompassed their work. Working with and learning from these old men it was clear how important an education was. So here we are ten or fifteen years later and I'm finally getting that education. Growing up over the years surrounded by family who was always reading, writing and drawing. I always remember my grandfather having a Louis Lamour novel and a stack of National Geographic magazines. While my stepfather always had books about mountain men and the Civil War. While mom and grandma were always swapping romance or mystery novels. After my time in high school I started to enjoy reading Stephen King, Dean Koontz, and Tom Clancy just to name a few. To this day I do still enjoy a good novel, but mostly its magazine or newspaper articles, not to mention the text for school. Overall my opinion of reading and writing is that I only like to do it when I want to or when it interests me. Too bad this is not the way life is. Most often on a daily basis all of my communication is done with slang, however my poor spelling and horrible grammar is completely acceptable in the world of text messaging. I chose to go back to school because my slang is not a proper language understood by all. This is where my appreciation for literacy comes in needing and wanting to be able to communicate is essential in conveying a message
Thursday, March 19, 2020
Definition and Examples of Nicknames
Definition and Examples of Nicknames A nickname is a familiar form of a proper name (of a person or place), or any descriptive name or epithet used informally. Also known as aà sobriquet or prosonomasia. EtymologyFrom the Old English, extra name Examples and Observations Rhymes, contractions, verbal analogs and suffix additions seem to be the commonest ways of forming a nickname by internal methods: Colley yields Dolly, Patricia goes to Trish and Ramow to Cow.(Jane Morgan et al., Nicknames: Their Origins and Social Consequences. Routledge, 1979)Nicknames are often descriptive, even if allusively so, though . . . they can be based on a persons forename or surname. They may replace an original name or be used in addition to it. The latter type of nickname is familiar with royal names, e.g., Alexander the Great, Ivan the Terrible, William the Conqueror. For such names, the formula with the is common, but the nickname may appear without it.(Adrian Room, An Alphabetical Guide to the Language of Name Studies. Scarecrow Press, 1996)Teachers NicknamesGiving teachers nicknames is a way of weakening their terrible authority, probably. . . . My friends and I had teachers and coaches we called Flipper (real last name, Flappan), Stublet (not very tall), Stank (hy giene problems), Bat (short for Wombat; real name, Wambold), Dawg (short for Schoondog; real name, Schoonover), Papa Joe (longtime gym teacher), Easy Ed (beloved basketball coach), Myhoo (real last name, Mayhew), Woodchuck (real first name, Charles). There was a Latin teacher whose real last name was Wucker, an unfairly easy target; we called him Ed (his first name), Tony (what his wife called him), or Wuck.(David Owen, Call Me Loyd. The New Yorker. Feb. 11 18, 2008) The Range of Nicknames[P]laces (The Big AppleNew York), sports teams (GunnersArsenal), newspapers (The ThundererThe Times), and musical works (EroicaBeethovens third symphony) illustrate the range of entities that have been nicknamed.(David Crystal, Words, Words, Words. Oxford University Press, 2006)Ekename: The Origin of the WordA nickname is not, as one might at first suppose, a name that has been stolen or nicked from somewhere else; it is, literally, an additional name. The current form of the word, with the element as nick-, is in fact a corruption of the earlier form eke-name (with the first element as eke-). . . .An eke-name, then, is orginally an additional name: your real name is eked out by having another name added to it, and in time this ekename may become a substitute for the original. But how did ekename become nickname? . . . . When the words were written down in the Middle Ages by people who had never seen them in writing, the n evidently got detached from the an and attached to the eke, giving us a nekename; and when the vowel sound in eke is subsequently shortened through fast or lazy pronunciation, we end up with todays form, nickname.(Tom Burton, Long Words Bother Me. Sutton, 2004) ProsonomasiaProsonomasia defines a person or thing by some characteristic: the Conqueror (William I of England); the dismal science (political economy); the king of beasts (the lion); the Father of Lies (Satan): the great unwashed (the populace); the Iron Duke (Wellington); the Jolly Roger (pirate flag); the Knight of the Rueful Countenance (Don Quixote); and so on.(Willard R. Espy, The Garden of Eloquence: A Rhetorical Bestiary. Harper Row, 1983)George Carlin on the Lighter Side of NicknamesI cant understand a grown man whose nickname is Fuzzy and who actually allows people to call him that. Do these guys really introduce themselves that way? Hi, Im Fuzzy. If some guy said that to me, I would say to him, Well, you dont look very fuzzy to me.(George Carlin, When Will Jesus Bring the Pork Chops? Hyperion, 2004)Nicknames in Monty Pythons Flying CircusInterviewer: Last week the Royal Festival Hall saw the first performance of a new symphony by one of the worlds leading modern composers , Arthur Two Sheds Jackson. Mr Jackson.Jackson: Good evening.Interviewer: May I just sidetrack you for one moment. Mr. Jackson, this, what shall I call it, nickname of yours.Jackson: Oh yes.Interviewer: Two sheds. How did you come by it?Jackson: Well, I dont use it myself. Its just a few of my friends call me Two Sheds.Interviewer: I see, and do you in fact have two sheds?Jackson: No. No, Ive only one shed. Ive had one for some time, but a few years ago I said I was thinking of getting another one, and since then some people have called me Two Sheds.Interviewer: In spite of the fact that you have only one.Jackson: Yes.Interviewer: I see, and are you thinking of purchasing a second shed?Jackson: No.Interviewer: To bring you in line with your epithet?Jackson: No.(Eric Idle and Terry Jones in episode one of Monty Pythons Flying Circus, 1969)
Tuesday, March 3, 2020
Whats an Excellent ACT Score
What's an Excellent ACT Score SAT / ACT Prep Online Guides and Tips This article would be a pretty short one if there were a singleanswer to the question of what qualifies as an excellent ACT score. Like most things in life, however, what you might consider an excellent score depends on your perspective. In this post, Iââ¬â¢ll talk about different ways to understand what counts as excellent test performance. Iââ¬â¢ll start off with excellent scores in relation to the general population before discussing more nuanced comparisons: what does it mean to have an excellent score when considering your peer group performance, your target schools, and your own strengths and weaknesses? A Note Before We Get Started: Percentiles Percentiles are the best mathematical way to understand score performance because they help us understand how people perform in relation to each other. Before I talk about excellent ACT scores, I'll give you a (brief) crash course in percentile scores. First, percentile scores are different from percent scores. A percent score tells you what portion of anexam you got correct, whereas percentile score tells you how you did on the exam compared to everyone else who took it. For example,a percent score of 60% means got 60% of the questions right, whereas a percentile score of 60% means you scored better than 60% of the students who took the exam. Percentile scores are more meaningful than percentages when we talk about ACT scores because whatââ¬â¢s important is how you score when compared to other students. For example,if you take a difficult test in a large class and only receive a 70%, you might assume you scored poorly. But if everyone else in your class scored lower than a 70%,you would have a 99th percentile score. This information would significantly change the perception of your performance. Now that you have an understanding of percentiles, we can start talking about what it means to have an excellent ACT score. Excellent ACT Scores for the General US Population We're starting with a big crowd and working our way down. Itââ¬â¢s hard to get a handle on what ACT scores actually mean without some good, general info about population performance. Who can make intuitive sense out of an exam score without some contextual information? First, you should know that the ACT is scored out of 36 points. The lowest possible composite score is 1.The average national composite score is 21 points. The top 25% of scorers - people with 75th-99th percentile scores- get composite ACT scores of 24 and above. Thebottom 25% of test-takersget composite scores of 16 and below. You may very well have your own ideas about what a reasonable ââ¬Å"excellent scoreâ⬠cutoff should be. For the general population, scores of 24 and above (so, scores that are higher than those of 75% of the population) could reasonably be considered excellent. Here are some other important percentile cutoffs and the corresponding ACT scores for quick reference: 10th percentile composite scores ââ â13-14 25th percentile composite scoresââ â16-17 50th percentile composite scoresââ â21 75th percentile composite scoresââ â24 90th percentile composite scoresââ â28 Excellent ACT Scores for Your Peer Group To get a more nuanced understanding of what an excellent ACT score is, the next step would be to consider the scores of your peers- namely, people in the same geographical area or at the same high school. Weââ¬â¢re narrowing down the comparison group here from the entire nation to people who are more similar to you in terms of educational background and opportunities.Hereââ¬â¢s how to figure out how to get information on what your peers are scoring: Aggregated High School Information - A school report with ACT score informationshould give you an idea of how your peers tend to score. If you live in a mandatory testing state, you may be able to find this information just by googling "[Your High School Name] ACT score report." If you donââ¬â¢t know where to get this info or if itââ¬â¢s just not available, check in with your guidance counselor to see if shehas insighton the typical ACT score range for your high school. Classmate Information or Word of Mouth - Ifyou canââ¬â¢t get solidinformation on general school performance, you may just want to ask around to see how your peers tend to score. This is a delicate topic, so be respectful and donââ¬â¢t push the subject if someoneââ¬â¢s uncomfortable discussing it. Ifyou want a more competitive score range, check in with honor students- they tend to score higher on the ACTs. Once you get information on general school or peerperformance: Consider whether this score distribution matches up with the national average, or if it's higher/lower than expected. If your school/classmates scores are higher/lower than the national average, you can use this info to adjust parametersand expectationsfor your own scores. For example,if most of your peers are scoring above average (21), you might have to score above the national 75th percentile (24) to stand out as ââ¬Å"excellentâ⬠among your peers. Excellent ACT Scores for Your Target Colleges We're narrowing in on what's important: excellent ACT scores for the schools you have in your sights. Your ACT score doesnââ¬â¢t have to be perfect (or even necessarily excellent) for you to get into your target schools. They just have to be good enough to get you accepted- after that, they really donââ¬â¢t matter too much.If you have a list of target schools, you can easily figure out what would constitute an excellent ACT score for each particular school. Hereââ¬â¢s how to do it: Google ââ¬Å"[name of school] PrepScholar admissions requirements.â⬠On the admissions page, look for the 25th and 75th percentile ACT scores. This will give you an idea of what ââ¬Å"lowâ⬠(25th percentile) and ââ¬Å"excellentâ⬠(75th percentile) ACT scores are for students who attend that particular college. If you want an excellent ACT score for a particular college, aim for that 75thpercentile score. Now, there's some flexibility with this - keep in mind that 75% of students at any college are accepted with scores lower than the 75th percentile cutoff. If your ACT is in the top 25% of scores for schools that youââ¬â¢re considering, you may want to consider applying to some more competitive schools. Schools with higher average ACT scorestend to have more ambitiousstudents and more challenging courses. A high-ranking school also sends a better signal to grad schools and employers. Ultimately, it's a good strategy to apply to several target, reach, and safety schools- knowing schools' ACT score ranges will help you figure out which ones will best fit within this strategy. Excellent ACT Scores for Yourself This is perhaps the most important consideration with the most practical implications. Given your goals, strengths, and weaknesses, whatââ¬â¢s considered an excellent ACT score for you personally? There are quite a few factors to take into account here: Whether you're a ââ¬Å"goodâ⬠test-taker or ananxious test-taker Your innate skill setfor each ACT section Your educational opportunities- some students may not have a strong background in all ACT content Your resources- some students may have access to prep courses, tutors, or extra help, whereas others may not Itââ¬â¢s important to set a realistic but challenging goal in order to meet your full potential. If you set too low of a goal, you cheat yourself out of the opportunity to attend better colleges. If you settoo high of a goal, you may feel unnecessarilydemotivated and frustrated. So where do you begin figuring out what an excellent ACT score means for you? Here's how to do it: Get a baseline score. Take a practice test after familiarizing yourself with the ACT for about 10 hours of prep. You might consider this baseline your low score cutoff- after all, you did get this score with pretty minimal study time. Reach your own score potential. Know that whatever you scored on your baseline, there will be significant room for improvement with good prep. Many students reach a score max (an excellent personalscore) after about 40-80 hours of studying. This score maximum is generally 3-4 points higher than baseline, although it's definitely possible to increase your score more than that. How Do You Get an Excellent ACT Score? Now comes the real work: getting the scores that you want! There are three key components to earning an excellent score, however you define it: a solid timeline, a concrete goal, and a smart study plan. Timeline The amount of time you have to prep will directly affect your study timeline. Read our guide on how long you should study for the ACT. Goal Score Work towards a concrete goal after making a list of target, reach, and safety schools. Get instructions on how to set a goal score in our ACT score guide. Want a beyond-excellent ACT score? We have a guide for that too. Study Plan Now that you have a study timeline and goal score in place, you'll need a smart study plan. This plan will, of course, depend on when you're taking the test. Don't have a lot of time? Read our last-minute tipsand strategies, or our 10-day study plan. Have a bit more time on your hands? Read our study schedule for students who have one year or more to prepare. What's Next? If you're still deciding whether to take the SAT or the ACT, you might be wondering which one will get you the best scores. Read more about how to decide which test is the best fit for you. Looking for more info on the SAT? Read about what counts as anexcellent or bad SAT score. Disappointed with your ACT scores? Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.
Saturday, February 15, 2020
Basic Change Strategies Research Paper Example | Topics and Well Written Essays - 1750 words
Basic Change Strategies - Research Paper Example Failing to understand these dynamics of change will lead to negative effects and could even lead to very adverse effects. Involving people will start by educating them about the change and the necessity of the change. Change agents will also have to be ready to buy people into the change process by showing them how the change will affect them positively and at the same time reassure them that they will not be victims in the change process. There is an inherent fear of change by all human beings (Shea, 2012). Experts on human behavior have tried to come up with a number of explanations about why human beings are fearful and resistant to change. One of the most common explanations is the argument that people are afraid of change because they are generally afraid of the unknown. Change always involves moving from a comfortable familiar environment to an unknown environment. This shift makes people be wary of change because they donââ¬â¢t know whether they will be as comfortable in their new environment as they are in the current environment. In the business world, the reason for fear of change is probably history bound. In almost any change process, some employees, especially in the lower ranks, have always been left to a disadvantage. For instance, during the computer revolution when businesses were changing from the manual information system to computerized information systems, many employees lost their jobs during the change process. This history of the change process has left many employees to be afraid of change because they feel they may be victimized. With this kind of understanding, it is crucial that people understand some extremely crucial factors to consider when implementing change. Failing to consider and to apply these factors will only lead to a disaster where change management is involved. These involve the following. Most of the reasons for resistance to change are caused by lack ofà information. In the lack of information, people are left to imagine anything.
Sunday, February 2, 2020
The Electronic Structure of Atoms Assignment Example | Topics and Well Written Essays - 500 words
The Electronic Structure of Atoms - Assignment Example According to this principle, electron are filled in shells of the atom that they get most stabilized. The electron are filled in increasing order of orbitals energy. Hundââ¬â¢s rule states that if orbitals of equal energy are available to electrons, then the electrons prefer to fill them in unpaired form before pairing. It gives maximum positive spin number to electrons. There are six electron in carbon. Two are present in 1s orbital, 2s contain two electron and there are two unpaired electrons in 2p orbital. The energy difference between 2s and 2p orbitals is small due to which one electron from 2s is shifted to third empty 2p orbital and then carbon makes four bonds in its compounds. The Pauli Exclusion Principle states that no two electron in an atom can have all same quantum number values. If there are two electron with same principle quantum number, azimuthal quantum and magnetic quantum number then they will have opposite spin quantum numbers. They will be paired with opposite spins. 4s is orbital is filled firstly. Because n+l value for 4s is 4=1=4, while for 3d, it is 3+2=5. Here n+l rule is followed according to which, orbitals with lower value of n+l are filled firstly and they are lower in
Saturday, January 25, 2020
Outdoor Play and Learning | Analysis
Outdoor Play and Learning | Analysis Discuss with reference to curriculum documentation and relevant research literature the importance of effective provision and planning for outdoor play and exploration in UK early years settings. In this assignment I am going to look at why it is relevant for effective provision and planning for the outdoor environment in the early years in the UK. Outdoor play is a vital element of young childrens physical, social and emotional development. Play is a young childs activity for learning. Therefore making the most of outdoor play is essential, providing plenty of experiences in a varied manner for children, early years settings are in a unique position to offer these, fully integrated with the indoors. The four aspects of Birth to Three Matters Framework include examples of experiences that very young children should have both indoors and outdoors. Similarly, the curriculum guidance for the foundation stage includes many ideas for taking learning outside. All six areas of learning can be effectively promoted, from the earliest stepping stones through to the early learning goals at the end of foundation stage. The statutory framework for the Early Years Foundation stage: setting and standards for learning, development and care for children from birth to five. (DCSF 2008) states the following in relation to the outdoor environment; ââ¬ËWherever possible, there should be access to an outdoor play area and this is the expected norm for providers. ââ¬ËThe indoor and outdoor environments (should be linked) so that children can move freely between them. ââ¬ËA rich and varied environment supports childrens learning and development. It gives them the confidence to explore and learn in secure and safe yet challenging, indoor and outdoor spaces. ââ¬ËChildren must have opportunities play indoors and outdoors. All early year providers must have access to an outdoor play area which can benefit the children. If the setting does not have direct access to an outdoor play area they must make arrangements for daily opportunities for outdoor play in an appropriate nearby location. ââ¬ËBeing outdoors has a positive impact on childrens sense of well-being and helps all aspects of childrens development. (See EYFS Statutory Framework (p.35 and 37); EYFS Practice Guidance (p.7) and ââ¬ËPrinciples into Practice card 3.3: Enabling Environments- the Learning Environment). The EYFS statutory framework for the EYFS is put in place so that every child in a setting environment has the best possible experience of the outdoors, as so much learning and development goes on within the outdoors and to cover the six early learning goals. The outdoors offers a unique environment, which is very different from the indoors. It offers space and freedom to try things out, to explore and experiment without the constraints associated with an indoor environment (Tovey 2007). Some opportunities for learning can only happen outside. The experience of a change in the weather, finding insects, making a large scale construction/painting all of these motivate children into mental and physical engagement, and can only be done outside. In fact all learning goals can be achieved outside while the childrens health and well-being are also being boosted. Outside children can run fast, shout and squeal and find out what their bodies and voices can really do (Ouvry, 2008). The space is more open, less confided and the greater space; the more unrestricted the movement possibilities. Indoors is a space where adults are in control, but outdoors as fewer restrictions, where children can escape the controlling eyes of adults (Stephenson 2002). The four main thinkers of early childhood towards the curriculum, advocating outdoor provision as essential for childrens learning and development are; Friedrich Froebel , Margaret McMillan ,Susan Issacs and Maria Montessori. ââ¬Å"These four all held the view that the young child is first and foremost a whole person, with thoughts, feelings and imagination that need to be cared for and cherishedâ⬠(Curtis 1986. P.5).They all believed in a child centred approach and free-flow play. Young children are motivated and wish to learn, they dont have to be sat at a table quietly (Curtis 1986). Friedrich Froebel argued that play was a serious and significant activity for the young child. David Cohen (1987) suggests that Froebel was the first educator to use childrens play for practical purposes. In order to help children learn through play Froebel devised series of playthings and games (Bruce 1991). As Curtis (1986 p.6) points out, he used the ââ¬Ëtimeless playthings of childhood in his curriculum. ââ¬ËBalls, boards, sand, clay, for example, have made up childrens play throughout the ages. The role of the adult is crucial in Froebels approach to play. Cohen however doesnt agree that children should learn particular things, as that would be to advocate play as preparation for life. Froebel valued play because it helped children to make meaning, and as Janet Moyles (1989 p.168) points out the importance of adults and children being ââ¬Ëequal partners in play, as in conversation (Bruce 1991). Janet Moyles (1989, p.24) points out that Froebel pioneered the theory of firsthand experience as the basis of play, but this was entirely different to that, Seguin (1812-1880), who developed learning though the senses for disabled children. This curriculum was aimed towards a particular direction. However, Froebels approach to play was targeted at all childrens needs, rather than Seguin, who concentrated on disadvantaged children (Bruce 1991). As Yvonne Conolly (1983) points out (OMEP), ââ¬ËA good Curriculum is a good curriculum for all (in Bruce, 1987, Ch.9). Margaret McMillan, pioneer of nursery education campaigned for an education centred on the garden. She was the first person to model a nursery with children flowing freely between the inside and outside environment she quoted; ââ¬ËThe best classroom and the richest cupboard is roofed by the sky. She put so much emphasis on the outdoor environment that it has been recognised by the Qualifications and Curriculum Authority in its good practice guidelines for the early learning goals, which repeatedly stress those young children, should have access to a well-planned outdoors (Ouvry 2008). McMillan expanded on the ideas of Froebel, to see children playing as the integrated activity. It was through the garden that we see her begin to develop the free-flow play side of the curriculum. It is interesting to see that for Froebel, McMillan and Issacs, it was the childs free play in the outdoors that led to their greatest contributions to the early childhood educational curriculum (Bruce 1991). Issacs valued free-flow play because it gave children freedom in their actions, thoughts and emotional expression. Issacs further stressed that play also meets the emotional needs of a child, as they express all emotional during play (Bruce 1991). Montessori, who was also a pioneer for education, she thought it was an insult to children to suggest they should play. Montessori provided children with specific sense training apparatus which she expected them to use in an exact manner within the classroom, whereas McMillan believed children gained better sensory experience by playing in the garden (Bruce, 1991). Surely if practitioners are planning and setting up the activities that a child plays outdoors it is not really the childs freedom of choice, in a way it is still like the Montessori approach. Both Sylva and Bruner argued, in the 1980s, that structure is a characteristic of materials and activities themselves. Structured activities such as construction are the most challenging and unstructured materials, such as sand and water, and open ended resources, outdoors lack any clear goal structure and, therefore, do not challenge childrens minds (Bruner 1980; Sylva et al 1980). Ouvry (2008) suggests making the most out of the outdoor area is also important, so that the children in that setting have the best opportunities possible and the changing of resources provided should be different daily. Also, it is important that the children have the opportunity to explore different resources and not stick with their favourite all the time i.e. bicycles. So Bruner and Sylvas research isnt very clear as all settings have a number of different opportunities for children to do in the outdoors environment, structured and unstructured. Children learn from them all in different ways and they are all targeting the six areas of learning. Piaget saw movement and physical development as the provision for higher levels of thinking. However Smith (p.68) argues this point and believes ââ¬Ëit is stillness we have to justify, not movement. Early Years children cant be sat down all day they need freedom to express themselves and explore their environment in order to learn new things, sitting down is going to make them more likely to disengage with what is going on. If movement is such an important aspect of a childs development, access to outdoor space must be part of a daily routine in order to nurture this mind-body growth. ââ¬ËChildren want space at all ages. But from the age of one to seven, space, that is ample space, almost as much wanted as food and air. To move, to run, to find things out by new movement, to feel ones life in every limb, that is the life of early childhood. So said Margaret McMillan (1930) Childrens entitlement to high quality outdoor play experiences is strongly supported throughout the Early Years Foundation Stage (EYFS) Framework and early years providers have a statutory duty to facilitate daily outdoor opportunities all year round for the children in their care. (See EYFS Statutory Framework (p.35 and 37); EYFS Practice Guidance (p.7) and ââ¬ËPrinciples into Practice card 3.3: Enabling Environments- the Learning Environment). When children are denied adequate space they often feel desperately frustrated and this can lead to uncooperative behaviour. Research has shown that in environments that enable children to move about, to collaborate with others and take frequent breaks during calm activities, the behaviour of children who have a tendency to lose their temper or get over excited is less disturbing (Berk, l. E and Winsler, A 1995). This therefore shows that the tendency for children to shout and squeal and run around and be very ââ¬Ëhyperactive is taken outside there that type of behaviour is accessible (Ouvry 2008). Ouvry (2008) states that boys brains mature in a different sequence to those of girls and in some areas, at a slower rate. Boys first develop the parts of the brain for knowing about movement and space in which they have to move themselves and other things. Other areas of the curriculum then arise meaningfully out of play. Girls, stereotypically like playing imaginatively in the home corner and working with and alongside adults. Girls come to an understanding of adult world through domestic play and talk; they use reading and writing in their play because their brains are more developed for language at the three to five year old stage. The whole emphasis on activities that focus on children who are good at talking, fitting in, quick at learning and understanding other peoples intentions. Boys can tend to feel uncomfortable because they tend to feel more secure in the outdoor environment, where they can be themselves and still learn from their experiences just in a different manner. By the setting giving less attention to the outdoors environment and quality of outdoor play, they may be denying access to education to a significant number of boys (Bilton, H. 1998). The outdoor space must be viewed as an essential teaching and learning environment which is linked with the learning that goes on inside, but with even greater status because it allows for children to learn through movement. If we believe that young children learn through play and that play is thought in action- then offering children a playing space outdoors would seem the most effective means to fulfil their need to play, learning through first hand experiences and cooperate with others, that also cover the six main learning goals (Ouvry. 2008). Despite the much higher profile given to outdoor play in recent years with the introduction of the Curriculum Guidance for the foundation stage (QCA 2000), there is still evidence that the ââ¬Ëpurpose and value of outdoor play is not well understood'(Tovey. 2007). Many practitioners have an unconscious belief that effective learning only happens when children are still, quiet and calm, with a pencil and paper at hand and with a teacher nearby to offer instruction. The idea that when children are physically active, many people believe they cant be learning anything to do with the curriculum (Ouvry 2008). But then what about forest schools, they are based outside all of the time and are still based on the curriculum and the learning intentions are still met and this is all due to planning for the six areas of learning. It is certainly true that if the outdoors is not well planned and the setting does not have clear aims for the childrens learning outside, then practitioners may find it difficult to see any worthwhile learning going on outside. This is however true when considering any environment for young children inside or outside. Without clarity of aims and learning intentions for children in play situations, it is impossible to know what to look for when observing the children or to know how to further the childrens learning. Structuring the environment and supporting childrens learning is as important outside as in (Ouvry 2008). The key person working with a four-year-old child may have observed on several occasions that the child is rather unsteady when moving around the outside area. The practitioner then plans to build an obstacle course to give the child lots of opportunities to use a wide range of physical movements. These then support the planning for enhanced provision. In many cases, this planned adjustment and enrichment of some aspect of the settings provision will also be relevant to other children in a group. Many of the other children in the group will enjoy helping to build and develop the obstacle course and will join the focus child in actively using and enjoying the challenges it offers. ââ¬ËThe right of the child to rest and leisure and engage in play and recreational activities appropriate to the age of the child and to participate freely in cultural life and arts. (UNICEF 1989). There are constraints and fears that limit childrens opportunities for play particularly outdoors, deprive children of essential childhood experiences and opportunities- opportunities to develop friendships and to make relationships, to experience all emotions, to take risks, have adventures and misadventures, to have contact with nature and the environment (Casey, T. 2007). Children need to climb, run, jump, an bash balls against walls (Lewis Howdle, lecture, RIHE,1980). http://nationalstrategies.standards.dcsf.gov.uk/node/83976 http://www3.hants.gov.uk/childrens-services/childcare/providers/childcarepublications/horizons/horizons-issue-16/outdoor-learning-and-the-eyfs.htm http://nationalstrategies.standards.dcsf.gov.uk/node/151379 http://nationalstrategies.standards.dcsf.gov.uk/node/132681 http://www.teachingexpertise.com/articles/planning-quality-provision-early-years-5276
Subscribe to:
Posts (Atom)