Ferguson Foundry Limited Essay Example

Ferguson Foundry Limited Essay CASE ANALYSIS: FERGUSON FOUNDRY LIMITED (FFL) EXECUTIVE SUMMARY Introduction After reviewing the financial statements for the fiscal year ended May 31, 2010, Mark Ferguson, President of Ferguson Foundry Limited’s (FFL), was disappointed with the results. Operating Income was $367,600 below expectation, despite having sold 2,000 wood stove units greater than budgeted. To determine which areas FFL’s actual performance was better or worse than expected, a variance analysis will be conducted. However, it is important to note that variance analysis alone can only emphasize areas that need improvement, and not determine the reason for these discrepancies. A further investigation is warranted once determining the issues outlined through variance analysis. Analysis Qualitative and Quantitative There are many areas within FFL’s production which have been proven to be unfavourable, and where immediate improvement is necessary. Of particular concern is the variable overhead, where an unfavorable variance of $180,600 was discovered (Appendix F). Within this variance, the variable overhead costs, both manufacturing and non-manufacturing of the Deluxe model are what seem to be causing inefficiencies. The Deluxe model accounts for $157,200 of the $180,600U mentioned above. Other Key Areas of Concern Outlined Through Variance Analysis: * Appendix I: Although the selling price of the basic model increased by $25, a $100 reduction in the selling price of the Deluxe model counterbalanced this increase, and negatively affected income. Appendix E: The difference between the budgeted and actual sales mix had an adverse effect on revenues. The Deluxe model had a greater CM/unit of 210, and was budgeted at 55% of the sales mix, however, it only ended up accounting for 40% of the actual sales mix. * Appendix H: The market share of FFL resulted in being less than expected (10% to 9%), in a market which was larger than expected/budgeted (133,333 to 100,000 units). Recommendation and Implementation We recommend a proper rectification of the issues with regards to FFL’s unfavourable variances. We will write a custom essay sample on Ferguson Foundry Limited specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Ferguson Foundry Limited specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Ferguson Foundry Limited specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Firstly, is it of utmost importance to have all the necessary components of management (i. e. supervisors, directors, and managers) on the job and ready to manage. Once FFL has the personnel to solve these significant issues, the following must be corrected, in order: Direct labor inefficiencies and high overhead costs, most importantly. Then, they can â€Å"fine tune† and solve higher than usual selling and administrative expenses and high fixed overhead costs. Further instructions with regards to solving these issues are outlined in Appendix K. However, if FFL is not capable of reorganising the company by itself, external help is necessary to implement specific changes that will improve FFL’s bottom line. REFERENCES Bhimani, Alnoor et al. Management and Cost Accounting. Pearson Education Limited, 2012. Print. APPENDIX A DIRECT MATERIAL VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX B DIRECT MATERIAL VARIANCES CONTINUED *540,000 + 912,000 = 1,452,000 *315,000 + 1,045,000 = 1,360,000 Note: F = Favorable and U = Unfavorable APPENDIX C DIRECT LABOR VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX D DIRECT LABOR VARIANCES CONTINUED Note: F = Favorable and U = Unfavorable APPENDIX E SALES VARIANCES 7200/12000 = 0. 6 4500/10000 = 0. 45 Note: F = Favorable and U = Unfavorable APPENDIX F VARIABLE OVERHEAD VARIANCE *Variable Selling Administrative Expenses are labeled as Non-Manufacturing in this table. Total Variable Overhead for Basic and Deluxe = 27,000U + 18,000F = 9,000U Note: F = Favorable and U = Unfavorable APPENDIX G FIXED OVERHEAD VARIANCE *750,000 ? 115,000 = 6. 217 Note: F = Favorable and U = Unfavorable APPENDIX H MARKET VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX I VARIANCE OVERVIEW Note: F = Favorable and U = Unfavorable Note: F = Favorable and U = Unfavorable APPENDIX J ANALYSIS OF THE UNFAVORABLE VARIANCES Note: F = Favorable and U = Unfavorable Note: $421,300 represents the sum of all unfavorable variances that have brought down the company’s annual earnings. Note: F = Favorable and U = Unfavo rable APPENDIX K RECOMMENDATIONS: REDUCING THE TOTAL UNFAVOURABLE VARIANCE

European Alliances essays

European Alliances essays The alliance system, which was started by Bismark, helped keep the peace throughout Europe. Although the reason it was started was to keep Germany from ever having to fight a war on two fronts (France and Russia). So Germany had an alliance with Austria-Hungary and also had an alliance with Russia. Then Bismark was dismissed and the Kaiser did not renew the treaty with Russia. Instead a Triple Alliance was made between Germany, Austria-Hungary and Italy. This made France and Russia very nervous so they decided to form their own alliance which was called the Franco-Russian Alliance. Britain tried to stay out of the alliances, but Britain highly distrusted Germany after the Boer war and so they joined forces with France and Russia. This formed the Triple Entente Alliance. In the years that followed, several crisis happened within the alliances to lend fuel to the start of the war. First of all there was the Tangier Crisis. In which the Kaiser wanted to try out his new army and Britain and France negotiated peace to avoid a fight. I think the Kaiser wanted to beat the French to show the Brits how much stronger his army is. Then there was the Agadir Crisis, the Bosnian Crisis and the Balkan wars. All of these were smaller battles between two or three countries which very easily could have involved the other allied countries. Instead people got angrier and more power-hungry. It built upon itself until the final straw which was the assassination of Ferdinand. ...

Worplestrop Case Study Report Essay Example | Topics and Well Written Essays - 1500 words

Worplestrop Case Study Report - Essay Example Cost accounting method of accounting is employed in this to achieve the aims. In doing this planning as a measure of review is established, in this case budgets will always be developed to show the stakeholder the progress level reached. The reports produced and provided will be of utmost importance in that they are employed in the evaluation of the performance of the business in place and as well to motivate the workers. Total production costs in any industry are the total cost incurred in both manufacturing and service provision. In the production process, various cost elements are normally involved: - These are material, labor and overhead costs including other relevant expenses (Polimeni, 2000). When all these costs are summed up, we arrive at the production cost of a product. The determination of material and labor cost is easy and quite simple since such costs are direct. While material costs are read directly from the receipts, labor costs are determined from the payroll sheet s of the employees (Davis, 2005). The payroll indicates both the salaries and the expenses of the company employees in all the ranks. The challenging aspect of cost to determine involves those for the overhead and other expenses, the determination and valuation has posed a serious challenge to cost accountants (Polimeni, 2000). They have though employed various cost accounting methods to allocate such costs to the products to help in the product cost determination. Cost of products are fundamental for decision making purposes hence the need to find for the means of costing products. The following methods have therefore been devised to help determine costs of products:- First, cost of a product can be calculated using the marginal costing system (Davis, 2005). In determining costs using this system, variable costs are given a major weight to help in valuing products for decision making. Both the fixed and sunk costs are not integrated in this case since they do not affect the future decisions made given they are already incurred in the past. The reports formed based on this measure are only for use internally and not for external decision making purposes. Secondly, absorption or total costing method can also be used to value and determine the costs of products. Here as opposed to marginal costing, all the costs are summed up including the fixed costs and the sunk overhead costs. In the process of manufacturing, the products all these costs were incurred hence deemed valuable in product cost determination (Davis, 2005). This method is the mostly preferred even when determining selling prices of goods and services since it entails all the costs incurred and would give a fair selling price. The method aids the organization achieve a desired profit margin as they simply add it up on the selling price set. Additionally, activity based costing can be used to determine costs as well. This form of costing is used in the allocation of overheads, which are in turn summed up together with the variable costs to lead us to the cost of the product. Here, various cost drivers are use to allocate the overheads to their respective cost centers hence the method is important in charging costs to their respective activities. With decisions involving activities that should be done and those that need to be done away with in an organization, this method has been instrumental for managers of manufacturing companies (Davis, 2005). This realizes effectiveness and efficiency in an organization by the management through elimination and replacement of non-useful activities in an organization. Lastly, throughout costing can also be employed in cost determinatio

Manager Essay Example | Topics and Well Written Essays - 750 words

Manager - Essay Example This is so because according to many experts, in clinical settings, autocratic leadership styles lead to heightened stress, strain, and less job satisfaction. On the other hand, transformational leadership will help develop an increased level of commitment in the staff. Also, it is found that this will heighten morale among the employees and will empower nurses in management positions. The mere fact is that managers should have enough knowledge and consistency, and at the same time, should be able to empower the subordinates through delegation. According to Campbell and Sinclair (2004), it is highly necessary for the supervisor in an emergency department to develop close working relationship with the ED staff. This is so because this will give the supervisor a chance to know each of the staffs closely. That means the staff will be happily cooperate and even help the manager correct their errors. Another important point for a manager in an emergency department is to guide the staff through examples. It is so because this will help the staffs understand the fact that a member need not always limit their actions to the ones which are included in their job descriptions. Instead, they can be taught through examples how it is possible to help others when they are overloaded. It is highly necessary to ensure close communication with the staffs. This is so because this will give the supervisor a chance to know the responsibility and accountability of each staff. Also, the supervisor comes to know who can be trusted and who cannot be. That means the ones who can be trusted can be delegated later on when there is an emergency (Ducharme, Buckley, Alder & Pelletier, 2009). Another vital point is that the leader should listen to the staff. This gives the staff the feeling that they are valued and respected. Moreover, such a communication will develop the feeling among the staff that the

SLA Position Paper Assignment Example | Topics and Well Written Essays - 1750 words

SLA Position Paper - Assignment Example Human nature prompts one to deal with whatever is mysterious and restless. Researchers continue to knock at one theory after another, state all kinds of hypotheses and strive to prove them. Based on an overview of research in the nature of language and pedagogical systems, and with a few additions from my own experience, I shall make some observations about these issues in this position paper. Normally, man as a social being, has a desire to know more and more people and associate with them. This process begins with introduction and can proceed to all kinds of relationships ranging from mere acquaintance to wedlock. Knowing the new person does not stop with knowing his name, background and a few other details. Knowing him better means knowing everything about him, including his past life, future ambitions etc. He has his own social identity; he is a part of his culture, belongs to some religious community and shares some beliefs and attitudes. He speaks a mother tongue which is part and parcel of his personality. I believe that a person’s character is shaped by the place and community where he is born, his religion, culture, socio-economic background, and of course, his mother tongue. Just as all these factors shape his perception of the world and the people around him, his first language or MT also influences his personality. The language, its nature, the thoughts and concepts expressed in it, the lexis and structure, phonological structure, all shape his views, attitudes and insights into the world and human life. Thus, indirectly and to a significant extent, language has a contribution in the formation of character and personality. Language is embedded in culture. Culture implies a number of things and language is one of them. In other words, language is one of the elements of culture. Language and culture are firmly bound to each other. A human being is a product of his culture. His thoughts and attitudes are fostered by it. Culture nourishes the cha racter of an individual. If language is a part of culture, it follows logically that language lends social identity to the individual. An individual speaking a particular dialect is immediately identified as belonging to a certain geographical region, a social stratum, a cultural and linguistic community. One’s social status is decided by one’s language. I can thus say with some degree of conviction that personality of an individual revolves around two factors, language and culture. It is this understanding of the nature and importance of language that has led me to make a statement about language learning. Let us look at the whole issue of language learning from a different angle. An individual in the modern world is to be considered as a sum total of his character, views, opinions, beliefs, attitudes, socio-economic status, educational background and all other factors that make up his personality. This is chiefly shaped by his culture and language, which is his MT. I n changing times, he does not (and cannot afford to) restrict himself to his MT. Just as he tries to know, understand and acquire the new global culture, he simultaneously comes in contact with the individuals representing social identities of their own, speaking and using other languages which are their MTs. An entire understanding and acceptance of new culture implies contact, understanding and

Outdoor learning its importance for childrens development

Outdoor learning its importance for childrens development When growing up I loved playing outside, in the local park or being taken to many country parks by my father. I class myself as being lucky to have grown up in a generation where playing outdoors was a regular occurrence, where boys and girls played together in mixed ability and mixed age groups. Having had two children myself I wanted to continue the great experiences that I had in the outdoors with my father. However I noticed a difference in the way that they and their friends accessed the outdoors. Both my children are boys but they still accessed the outdoors differently from each other and girls that they played with also had sufficiently different ideas about the outdoors. Having discovered that boys and girls all seemed to have different ideas about the outdoors I wanted to investigate this further. I particularly wanted to understand any differences in the way they accessed the outdoors as I remember being distinctly referred to as a tom boy. Chapter 2 Literature Review There has been much research focused on the outdoors, outdoor play, and outdoor education including sustainability and recreation activities. Taylor and Morris (1996) suggest that Outdoor learning is an important and integral part of a high-quality early childhood education curriculum. (pp 153) There are many skills encompassed within the term outdoor play or outdoor learning, therefore before starting there is the need to try and define the term outdoor play or outdoor learning. The Institute for Outdoor Learning (IOL) (2009) suggests that the term outdoor learning is a broad expression that can encompass play, education, skills, sustainability and the natural environment and may be referred to as experiential learning for children which takes place within the outdoors. Additionally The Collins English Dictionary (2009) refers to outdoor as the open air (pp 412), to play as occupying oneself in a game or recreation (pp 442) and to learning as gaining a skill or knowledge by practice (pp 337) therefore outdoor play could be defined as engaging oneself in a game or activity outside where you can gain new skills and knowledge. Consequently throughout this study the term outdoor learning will be used to refer to outdoor education, outdoor play and outdoor recreation activities . This study will encompass the role of outdoor learning including its importance for childrens development, the safety and risk involved in childrens outdoor learning and the anxiety that this causes for carers, gender issues relating to how boys and girls use the outdoor learning environment, and geographical, community and social perspectives focusing on the impact that they can have on a childs involvement with outdoor learning. To begin with we will cover the role of outdoor learning. The importance of outdoor learning and the beliefs that it contributes to childrens development and progress date back to Rousseau (1762) and Froebel (1826). These beliefs have been continued, explored and researched in depth with new emphasis being placed on Forest Schools and outdoor learning. Philosophies and theories about outdoor learning tend to focus on the natural environment and the effect that this can have on childrens development. (Frost 1992, Fjortoft, 2001and 2004, Bilton, 2004, Lester and Maudsley 2006, Forest Education Initiative 2007, Tovey 2007, and White 2008a) Boyd (1963) writes of Rousseau and how he was one of the first people who advocated developmentally appropriate education. Rousseau (1762) also wrote of the importance of growing up in the countryside and how this would create a more natural and healthy environment than the city. Froebel (1826) advocates the need for children to be provided with places to play where they can be nurtured and developed through experiences with the natural environment. Stevinson (1923) and Macmillan (1927, 1930) also promote the need for children to be in the outdoor environment. MacMillans The nursery school and The nursery school garden articulates the need for children to have free movement and experiences within the natural world around them. Much attention has also been given to the need for children to play and learn in the natural environment and the important role that outdoor learning plays in childrens growth, development and social skills. (Stevinson 1932, Fjortoft and Sageie 2000, Riley 2003, Bilton 1994, 2004, Callaway 2005, Moore and Wong 2007, Joyce 2007, Shackell et al. 2008, and Balls and Burnham 2008) Stevinson (1932), McMillan (1930) and more recently Frankel (2007) have stated that natural outdoor environments are good for the health and development of children and the improvement that playing outside has on childrens concentration, behaviour and speaking and listening. They have also suggested that we should provide suitable provocative environments where new provocations and opportunities are made possible. Studies have also been made and have shown that children benefit in other physical ways from playing in the outdoors and the natural environment. Positive effects and implications on motor development such as balance and co-ordination which will help children master their own bodies abilities in relation to the natural physical environment have also been recognised (Fjortoft 2001; Lester and Maudsley 2006). Dowling (2006) believes that outdoor learning can support childrens development and is a natural way of learning in an environment which is full of sensory experiences. The Office for Standards in Education (OFSTED) (2004) and the Department for Children, Schools and Families (DCSF) (2005 and 2008a) have also stated that outdoor learning can give depth to the curriculum and can enhance childrens physical, social and emotional development. Although much has been written that advocates the role of outdoor education it has been difficult to find a study that disputes the role of outd oor learning in the development and education of children. Despite this evidence Edgington (2002) and Fjortoft (2004) believe that much of the developed world and on a micro-level; some practitioners have neglected the use of the outdoor environment. They suggest that this can be due to both weather related issues and concerns over the potential risks involved with playing and learning within the outdoors. Certainly, my own experiences in settings have shown that when the weather is bad the practitioners and the children stay inside, on only one occasion have I seen practitioners and children outside regardless of the weather. Additionally consideration needs to be placed on childrens safety when involved in outdoor learning. Numerous people have suggested that todays children do not have free access to the outdoors due to parents concerns over safety and risk. Perceived problems such as traffic and fear of crime or abduction have led to parent anxiety which can have a profound effect on childrens play and has led to many children being kept at home safe from harm (Ball 2002, Portwood 2005, Palmer 2006, Tovey 2007, Carruthers 2007, DCSF 2008b, and White and Stoecklin 2008). Nevertheless there is considerable discourse about the need for children to encounter risk. However we should also consider the difference between risk and hazard in terms of childrens safety and development. RoSPA (2010) identifies a hazard as something that has the potential to cause harm and risk as the likelihood that harm from a particular activity or hazard will actually be realised. By helping children to understand the risks involved in certain activities they can begin to make informed choices regarding their actions as Cook and Heseltine (1999) state Children need challenge so that they can learn about risk, their own capabilities and to develop the mechanism for judging it in controlled settings (Cook and Heseltine, 1999, pp 4). Joyce (2007) also states that encountering risk helps children to learn about responsibility. The DCSF (2007, 2008c, and 2008d) express the need for children to experience a balance between risks and fun. They suggest that not everything should be made safe and that children need to recognise and understand about risk as it is an essential part of growing up. Conversely Stine (1997) and Knight (2009) suggest that we should try to make things as safe as possible but still facilitate childrens risk taking. They acknowledge that by allowing children to take risks we will enable them to learn respect for the environment, keep themselves safe and develop competence. However Stephenson (2003), Carruthers (2007) and Sandester (2009) have suggested that too many safety issues about risks within childrens play are leading to too many rules and regulations which have made it difficult for practitioners to provide suitable activities, implicating that making a setting hazard free will make it c hallenge free. Despite this fact many other researchers have discussed the importance of rules, regulations and risk assessments. They agree that using risk assessments and involving children within this process will ensure children s safety, whilst still allowing practitioners to offer adventurous and risk taking activities. (Bilton 2002, 2004, Callaway 2005, White 2008a, and Knight 2009) Nevertheless Bache (2006) comments that risks are exaggerated and that all children no matter how well supervised will undertake some risk. Furthermore where a child lives may impact on their attitudes towards outdoor learning. Within the literature reference is also made to geographical, community and social issues in relation to outdoor play or the lack of it. Hart (1979), Nabhan and Trimble (1994) and Garrick (2004) have all commented on and researched childrens outdoor play and their findings showed that geographical perspectives such as having access to wild areas or a simple garden played a part in the way children accessed the outdoors within their immediate and wider environment. They also highlighted the importance of having experiences with nature and the emotional experiences and intimacy children can develop from this such as a sense of place and belonging. Additionally Valentine and McKendrick (1997) suggest that although many cities and towns provide children with formal facilities such as playgrounds most children would prefer to play in flexible environments such as open spaces and waste ground. However we should also consider the social factors in regards to childrens outdoor play. In reference to social issues Tizard, et al. (1976) conducted a study that showed children from working class backgrounds opted to spend 75% of their time outside and that their co-operative play was more evident outside than inside. They also wrote of how working class children were more likely to play outside than middle class children. Millard and Whey (1997) also conducted studies on children in English housing estates and findings from their interviews and observations of children highlighted childrens enjoyment of physical active outdoor play and the opportunities that it gave them to socialise. However Carruthers (2007) writes of how many children no matter of their class; outside of school hours and without adult supervision; would naturally gravitate towards outdoor spaces and the natural environment where they would make their own games. Saracho and Spodek (1998) have also written about social classes and outdoor play and how children from working class backgrounds are more mature in their outdoor play and that their attention spans and concentration are much greater when playing outside than those of children from middle and upper class backgrounds. However these are only two perspectives and there is no other research evidence to either support or disclaim these findings. Besides which deliberation of childrens gender should also be taken into account in terms of outdoor learning. Gender focused studies have highlighted play choices made by boys and girls when playing and learning outside and inside. Many have concluded that boys undertake more physical play outdoors, whilst girls are more sedate. Suggestions have also been made that boys sometimes tend to dominate the outdoor space and that there can be danger that outdoor spaces can come to be seen as boys territory. This has reflected gender stereotyping found in other studies about how boys and girls make choices within their play. (Tizard et al. 1976, Sanders and Harper 1976, Braggio et al. 1978, Hart 1978, Lott 1978, Henninger 1985, Bates 1986, Hutt et al. 1989, McNaughton 1992, Cullen 1993, Bilton 2004, Jarvis 2007, and Maynard and Waters 2007) There has been insufficient research to disclaim these findings and all found research has shown that there are gender differences in the way children play. The literature suggests that great importance has been placed on the outdoor and natural environment and how it provides rich opportunities for the growth and development of children. There has also been much written about the adults role and the type of environment that practitioners should provide. This has not been covered within this literature review but we need to take note that these play a significant role in the way children will access the outdoor learning environment. There has been some reference to social and geographical issues and how these could aid or hinder childrens views of what the outdoors may provide for them. Significant research has also been placed on risks and safety and whether both parents issues and beliefs and practitioners beliefs have had an impact on the way that children within our society are accessing the outdoors. However gender issues have only touched upon the choices that children make when playing outdoors. This has led to me believing that t here is a need to understand if there are differences in the way that girls and boys actually access the outdoors; do boys spend more time outside than girls? Are the children hindered by what is on offer? This study is focused on gaining a deeper understanding on each of these issues in two early years settings. Chapter 3 Methodology This chapter will identify the methods and techniques that have been used to gather the primary research for this study and the context in which the study was undertaken. Firstly the overall methods that have been used to collect data will be discussed and explained using a rationale. Next it will address any issues of validity and reliability during the research process. Finally the ethical issues which may arise will be identified and any measures that have been taken to address these will be discussed. This research study will use both quantitative and qualitative methods to discover whether there are any differences in the ways that boys and girls access outdoor learning. The qualitative research will be obtained through semi-structured interviews with foundation stage practitioners and non-participant observations of children engaged in outdoor learning. Bell (1987) refers to qualitative data as Understanding individuals perceptions of the world. (Bell, pp 4) Bell (1987) has identified one way in which qualitative research may be suited to this study. Through the use of interviews and non-participant observation this study will be concerned with listening to, observing and understanding individuals. Nixon (1981) suggests that studies involving children should be most appropriately researched using qualitative methods such as observations and interviews. As this study is child based using interviews and observations will provide rich and deep data which in turn will enable me to fully comprehend both practitioners perceptions and childrens integration with outdoor learning. Despite this two quantitative methods (questionnaire and tally chart ) were also used within this study in order to gain numerical data in regards to the amount of time spent outdoor learning by both boys and girls and the types of activities that they undertook when outdoor learning. As discussed this study uses four different methods of data collection; interviews, non-participant observations, questionnaires and tallies. Therefore my study encompasses different sources of evidence to compare and combine in order to reach a better understanding of my research question. Cohen (et al.) (2000) refer to this as triangulation. Roberts-Holmes (2005) suggests that Triangulation gives the researcher the opportunity to check out their evidence from a range of sources (Roberts-Holmes, 2005, pp 40) By using triangulation within this study I will be able to back up and enrich numerical data with information about the participants and their explanations and understandings. The data collection methods for this study will now be discussed in more detail outlining the advantages, disadvantages and rationale for each. 3.1 Observations The first and second methods of data collection for this study were qualitative and quantitative observations. These observations were carried out in two different settings in Kettering; these were a Nursery setting and a Reception setting within a primary school. Nisbet and Entwistle (1974) suggest that when undertaking observations the observer needs to make them self invisible so that they do not affect the observed. To do this you need to have previously met the children and as closely as possible follow the same procedures for observation as the setting you are conducting your research in. Therefore the researcher made sure that she attended the settings on a number of occasions before conducting the research so that she was able to build relationships with the children beforehand and reduce the reactivity effect. Greig et al. (2007) believe that observations are helpful in two ways; observing a child in the natural environment will give the research a real world edge direct experience facilitates the researchers ability to understand complex individuals and situations (Greig et al. 2007, pp 122) As this research was designed to find out how individual children access outdoor learning, observation provides an ideal base to start from. They will also provide many insights into the first hand experiences of the children. However as Scott and Morrison (2006) propose observations may be Affected by the values and judgements brought to the observation by the observer (Scott and Morrison, 2006, pp 168) The observer may have a specific agenda and see what they want to see, however the researcher in this case had conducted many previous observations and was able to observe the children naturally leaving the specific agenda of differences between boys and girls behind. The observations were carried out in a way that all children were treated as and observed as individuals. Despite the many disadvantages of observations especially the amount of time consumed writing the observations up they did enable the researcher to gain an insight into the childrens outdoor learning. The use of quantitative observations in the form of tally charts also enabled the researcher to gain numerical data which added more depth to the study. 3.2 Semi-Structured Interviews The second method of data collection for this study was semi-structured interviews. These were conducted with the practitioners at each setting where the research was carried out. The interviews aimed to find out the practitioners views of the way the children within their care accessed outdoor learning and if they had noted any specific differences between boys and girls. One of the important reasons for choosing semi-structured interviews as a research method was that they can provide a more personalised approach and as Bell (2005) suggests adaptability. By using a semi-structured approach to interviews the researcher was able to take on the role of facilitator by asking set questions but also allowing the development of any issues as they arise throughout the interview. Roberts-Holmes (2005) recommends that when conducting an interview you must have a sound knowledge of the subject that you are researching so that you can remain focused and conduct an informed interview. Through completion of the literature review the researcher was able to identify key areas which would need clarifying during the interview process. Also by conducting a face to face interview any misunderstandings on the part of the interviewer or interviewee could be checked and clarified immediately. However a disadvantage of the semi-structured interview according to Opie (2004) and Bell (2005) is the danger of bias creeping in (pp 166). They suggest that this can occur in many ways either intentionally or unintentionally and by selecting questions which are phrased to support your argument. This was a difficult process to go through and the questions were written and re-written many times to ensure that they were not pre-conceived in anyway. Therefore this issue was addressed within the research process. Additionally there is also the issue of the time involved in scribing the interviews, arranging times to suit all the individuals involved and gaining informed consent. These issues were addressed by firstly writing to the settings involved and asking for their consent to be interviewed. (See appendix) Furthermore arranging times and places which would suit the individuals helped in the process of the interview. In regards to time related issues although transcribing the interviews was time consuming, the researcher did however gain particular insight into the way these practitioners identified outdoor learning in terms of the children in their care. 3.3 Questionnaires The third method of data collection for this study was questionnaires. These were sent to parents of children within the two settings used for this study. The questionnaires aimed to give numerical data to this study. This data was gained by asking closed questions stating amounts of time children spent outdoors and how they played when outdoors. However open questions were also used so that parents or carers could expand on their findings, therefore resulting in more detailed data and also possibly identifying other issues which may not have been addressed by the researcher. Furthermore the researcher used questionnaires as they seemed to be less time consuming especially within a time limited study such as this. Moreover it could be suggested that questionnaires are unbiased as the researcher is not able to influence the answers. However, Scott and Morrison (2006) suggest that there is the potential for questionnaires to have potential bias built into them through the researchers a genda. When drafting the questionnaire there were extreme difficulties in phrasing the questions so that they were not biased towards the researchers own agenda. However after many draft copies and conducting a pilot of the questionnaire the questions became less biased and more open towards the respondents. Bell (2005) suggests that a further disadvantage of the questionnaire is the non-response. However in this instance the researcher sent out one hundred questionnaires and received seventy five back this in itself could be seen as a disadvantage in terms of the time needed to collate all of the data. Despite the disadvantages of this method of research, the high response to the questionnaires enabled the researcher to obtain numerical and qualitative data. 3.4 Selecting the Settings and sample children The researcher chose to carry out the research in two early years settings which gave children free flow access to the outdoors. This allowed the researcher to observe children without any limitations in regards to the way children access the outdoor learning that is available to them. The settings were a sure start nursery and a reception unit within a primary school, which gave the researcher access to a range of ages of children to observe, as there may also have been differences regarding age as to how the children accessed outdoor learning. The settings were also chosen as they were known to the researcher which meant that professional relations had already been built with staff at the settings. However, although these relationships were already in place, this was not regular and there was no personal contact with the researcher which may have biased the study. The practitioners involved in the interview process were also chosen from the two settings involved within the study. The practitioners involved had many years of experience within the early years and in regards to childrens development. This meant that they were able to give the researcher a deeper insight and understanding in to the way they had seen children access outdoor learning in their prospective settings. The children involved in the research were randomly chosen from the children whom the researcher had been given permission to observe. However to ensure an even mix of children within the research two boys and two girls were chosen from each setting which meant that eight children were involved overall. After the eight children were chosen their parents/carers were informed again and they were also made aware of their right to withdraw their child at anytime. 3.5 Validity and Reliability Cohen et al. (2007) define validity as an Important key to effective research for if a piece of research is invalid then it is worthless (pp 133) They suggest that validity can be addressed through the depth and scope of the data attained and in the extent to which triangulation has been used. Therefore the issue of validity has been addressed through the use of many different techniques to research the study. This will give the researcher greater confidence in their findings especially if they all result in the same conclusion. Additionally in terms of qualitative data consideration needs to be given in regards of respondents answers to questionnaires as their opinions and perspectives will contribute a degree of bias within the study. However Agar (1986) argues that the in-depth responses and involvement of respondents in the research will secure a sufficient level off reliability and validity. On the other hand Cohen et al. (2007) argue that this may be insufficient and therefore the data collected must be representative in terms of the question to be answered in order to have validity. This issue of validity has been addressed in terms of the types of questions asked in both the questionnaires and semi-structured interviews. As this study involves both qualitative and quantitative data and Cohen et al. (2007) suggest that in terms of reliability these are both different, the researcher will strive to address issues in both contexts. In regards to quantitative data both Bell (2005) and Cohen et al. (2007) suggest that the type of data collection used needs to be able to be reproduced and present similar findings in order for it to be reliable. The questionnaires used in this study are easily reproduced and may give similar findings, however there may also be the case that the results may not be entirely similar as they represent individuals opinions which will differ on every occasion that the questionnaires are reproduced. Brock-Utne (1996) promotes the use of qualitative research and recognises the holistic approach that it gives to research studies and suggests that the reliability in this case can be seen as dependability. Moreover Cohen et al. (2005) suggest that observations if carried out especially if they can be repeated and are given the same interpretations can also be reliable. Therefore the methods of observations and interviews can be both reliable and dependable; however again there is always the possibility that different outcomes may be gathered depending on the times, settings and individuals involved in the observations. The research within this study can be deemed both valid and reliable due to the triangulation methods used and that each method of research used can be easily replicated and completed again and again with the majority showing similar findings. Additionally all of the research methods used are directly related to the question identified and as Burton et al. (2008) promote the validity and reliability of any research carried out Will be largely determined by the extent to which the findings are directly related to the issues or problems identified at the outset..the selection of appropriate methods and how systematically the have been employed (pp 168) Also the disadvantages and advantages of each method of data collection used in the study have been carefully considered before being used within the context of this study. 3.6 Ethical Issues Any researcher should consider ethical issues when conducting primary research with people as Burton et al. (2008) advise all researchers have one shared responsibility and that is a duty of care to all individuals involved in the research process. BERA (2004) is an association which sets out specific guidelines for researchers who are undertaking educational research they to propose that researchers need to ensure that no harm comes to the participants. BERA (2004) also establishes that the researcher should ensure that all participants within the research are fully aware of their rights and roles. Bell (2005) agrees with this and also suggests that researchers need to gain informed consent from all participants involved within the study. This issue was addressed by communicating with all participants their rights and confidentiality before the research was undertaken. Letters were sent to each setting included within the study which clearly outlined the study and asked for consent to carry out interviews and observations (Appendix ), telephone calls were also conducting in regards to arranging times. Another ethical issue outlined by BERA (2004) is that In the case of participants whose age.may limit the extent to which they can be expected to understand or agree voluntarily to undertake their roleIn such circumstances researchers must also seek the collaboration and approval of those who act in guardianship (pp 7) This issue was addressed by the researcher sending out letters to all parents/carers or guardians of the children within each setting asking for their consent for their child to be observed. The letters outlined the study, confidentiality and anonymity, and the right to say no or to withdraw from the study at anytime. Parents/ carers or guardians were also informed again if their child was chosen for the research and again were informed of their right to withdraw their child at any time. (Appendix ) BERA (2004) and Bell (2005) also recognise the importance of making sure that any participants involved in the study are not put under any stress, discomfort or intrusion during the research process. This issue was addressed by the researcher visiting both settings on a number of occasions so as to reduce intrusion and for the children to become familiar with another adult in their setting. Consideration also needs to be given to the questionnaires used and the ethical issues surrounding this. The researcher made contact with the participants of the questionnaire through covering letters. These letters fully informed the participants of the outline of the study and how the data collected from the questionnaires would be used; participants also had the right not to reply and to withdraw their information at any time throughout the process of the study. In conclusion due to the time limitations and small scale of this study there are bound to be limitations of the research process, some of which were discussed previously. However much deliberation and careful consideration was given to the reliability and suitability of the research methods used, which provided both q

No Mo Accidents :: essays research papers

No More Accidents Bike helmet safety is a big problem in our society. People do not realize that a bike helmet to a biker is the same as a seat belt to a motorist. We as bikers need all the protection that we can get since we don’t have the tank-like protection of a ’88 Ford Tempo. So now I am going to tell you a story of a personal experience, the basics to a helmet and some statistics Even though bike helmets are designed to lessen the impact in one particular spot and disperse the force throughout the helmet. The helmet however is not the most safest thing to but in our society. Most manufactures today tend to make helmets that have a lot of holes and are made for fashion instead of for being a good helmet. The plastic coating on most helmets is there to prevent less friction when you are sliding down on your head. The air holes on the helmet provide better air flow and a fresh new style but they lessen the fact of the force upon impact will have less of a space to disperse the force into. Do not get me wrong all the bicycle helmets on the market pass at least the minimum of the standard. In Austrailia the market had to lower the standard of their helmets because they were soo expensive, so that people would buy their helmets. Being in a bike accident is a very tramatizing thing to go through. I went through several accidents, but one accident in particular knocked some sense into me about helmet safety. One summer morning I woke up like every other day. I did all the normal things one would do in the morning like taking a shower, eating breakfast and getting dressed. After I got myself all set up to go out for the day, I called up one of my friends to go do something. It was another one of San Francisco’s beautiful weather days so we decided to go bicycle riding and to play some basketball. So, then I start to head out of my house to get my bicycle ready for departure about 10am. Now I am on my way to my friends’ house. The first half of my ride was pretty basic, all it was just a nice cruise down hill. The second part however was not so much difficult as I just had to keep my eyes on the path. No Mo Accidents :: essays research papers No More Accidents Bike helmet safety is a big problem in our society. People do not realize that a bike helmet to a biker is the same as a seat belt to a motorist. We as bikers need all the protection that we can get since we don’t have the tank-like protection of a ’88 Ford Tempo. So now I am going to tell you a story of a personal experience, the basics to a helmet and some statistics Even though bike helmets are designed to lessen the impact in one particular spot and disperse the force throughout the helmet. The helmet however is not the most safest thing to but in our society. Most manufactures today tend to make helmets that have a lot of holes and are made for fashion instead of for being a good helmet. The plastic coating on most helmets is there to prevent less friction when you are sliding down on your head. The air holes on the helmet provide better air flow and a fresh new style but they lessen the fact of the force upon impact will have less of a space to disperse the force into. Do not get me wrong all the bicycle helmets on the market pass at least the minimum of the standard. In Austrailia the market had to lower the standard of their helmets because they were soo expensive, so that people would buy their helmets. Being in a bike accident is a very tramatizing thing to go through. I went through several accidents, but one accident in particular knocked some sense into me about helmet safety. One summer morning I woke up like every other day. I did all the normal things one would do in the morning like taking a shower, eating breakfast and getting dressed. After I got myself all set up to go out for the day, I called up one of my friends to go do something. It was another one of San Francisco’s beautiful weather days so we decided to go bicycle riding and to play some basketball. So, then I start to head out of my house to get my bicycle ready for departure about 10am. Now I am on my way to my friends’ house. The first half of my ride was pretty basic, all it was just a nice cruise down hill. The second part however was not so much difficult as I just had to keep my eyes on the path.

Dippin Dots UK

Case 34: Dippin’ Dots Ice Cream and Coffee? 1) What elements in the external environment might affect Dippin’ Dots’ strategy? * The threat of new entrants into the industry creates more competition. * The power of the suppliers and buyers. As the present competition and potential new competition in the â€Å"frozen desserts† segment, have a major effect externally. * There are already substitutes to the Dippin’ Dots’ products, but there is still threat of new substitutes. * Intense rivalry is among Dippin’ Dots’; there are many imitators of this product. * Due to the market prices, the economy has a great impact on sales. ) What internal resources does Dippin’ Dots have that might help it support its competitive strategy? * A Unique Value Chain * Professional business connection with McDonalds. * The human intellectual knowledge was what separated Dippin’ Dots’ from others. * Jones was a microbiologist, * R& D is one major key in the Dippin’ Dots’ market, after all that’s how Mr. Jones started. * Example Mr. Jones developed the â€Å"microencapsulating†. * Entrepreneurial leadership was how Dippin’ Dots’ was created, and have leaded them to a creative mindset. * One of the 500 fastest growing companies, ranked #4 on the Entrepreneur magazine’s 2004 list. Total quality management lead to the quality of products and processes that Dippin’ Dots’ creates. 3) What is Dippin’ Dots’ competitive strategy, and what is the basis of its competitive advantage? * Total Quality Management: * The quality standards are maintained throughout the organization. * The overall product is a competitive strategy in itself. * Procedures, processes and resources needed to implement quality management, and are determined by the quality of the product, the satisfaction of the customer, cost analysis, revenue, and management performance. The Growth and Expansion * Interest is increasing for Dippin’ Dots’, and other entrepreneurs contacted Jones about opening up stores to sell. * Dippin’ Dots’ has grown into a multimillion dollar company gaining more dealers. * Franchise Dippin’ Dots’. 4) How has an entrepreneurial strategy and the management of innovation helped Dippin’ Dots establish its competitive edge? What challenges remain for Curt Jones? * Entrepreneurial Strategy * Family Business Model * Adaptive new entry * Ability to begin franchises, and get their names out there. * Management Innovations Incremental innovations through the development of new ways to make Dippin’ Dots’ even more of a threat. * Sustainability to be able to continue to grow their business. * Curt Jones got a patent for public disclosure of the invention. * Challenges for MR. Jones * There is always going to be completion that could impact the company, especially their popularit y. * Advertising can be an issue, there is a lack of it in the market, and is only marketed in certain areas. * Finding was to continue to make Dippin’ Dots’ rare and difficult to imitate, because so many frozen dessert companies are trying to come close to imitate the ice cream dots.

Anselm Kiefer essays

Anselm Kiefer essays Kiefer was born in 1945 and was raised in postwar Germany he was greatly affected by the atmosphere and his paintings reflect his attitudes and feelings towards his countrys history. Some of his works also spring from his interest into general history, mythology, philosophy, opera literature, and other art. His works are massive multimedia pieces that tend to be abstract. He uses a great deal of symbolism and representationalism in his works. Most of his works are large heavy mixed media pieces that usually have three-dimensional attachments made out of lead. He seems to have a great interest into the ancient practice of alchemy and this interest also seems to influence his works. Other elements that he sometimes mixes into his paintings are wire, straw, wood and various other materials that he affixes to his works to symbolize many different things in many of his works. He is a fascinating artist and I would truly enjoy the opportunity to study some of his works in person. Mere photographs and computer imagery does not do his work justice. ...

Socrates and Thoreau essays

Socrates and Thoreau essays The main difference between Socrates and Thoreau was the their views on the relationship between people and government. Socrates believed that the people are work for the government. They are supposed to obey the orders of the government and serve the government to the best of their abilities. On the contrary, Thoreau believed that the people shouldnt do everything the government says. He thought that the government did only bad things such as slavery and wars, and that people didnt need government. Socrates believed that the government made peoples lives better, more ordered, and civilized; Thoreau thought the government took things away from the people. In my opinion, both of these philosophies worked under the special circumstances that Socrates and Thoreau were in; however, neither would work in todays American society. Socrates lived under the democratic Athenian government, which was the first democratic society in the history of mankind. In order for this new system to work, the people fully supported the government and did everything for the good of the society. Socrates philosophies fit these circumstances perfectly. In todays society, Socrates philosophies would be viewed as ridiculous ideas. Because of all the scientific and economic developments, people no longer just focus on making a living and nothing else. People have time to read newspapers, find out about what the government is doing, and think about whether the things that are going on are right. In another word, nobody would just blindly follow the government. When they feel that the government is doing something to the detriment of the people, they would make their voices heard and try to get it corrected. Also, people nowadays are not doing whats best for the society. They usually do whats best for them. People no longer feel obl igated to obey the government and do whats best for the society. ...

M&ms color distribution Essay Example | Topics and Well Written Essays - 500 words

M&ms color distribution - Essay Example The color of the candies has changed over the years depending on the market demands and other issues. For instance, the red color had been eliminated in the year 1976 after it was believed that it contained components that could cause cancer. It was replaced by orange color but it was later returned to the shelves after it was discovered that it was not after all carcinogenic. Each flavor has different color and is made of different ingredients making it to have a distinctive taste and look. The color is distributed through certain percentages. M & Ms color distribution has always been something that has intrigued different types of people. As a result, there are different people who have tried to analyze the colors. This article compares Josh Madison’s analysis and that from Consumer Affairs Office. According to the consumers’ affair office, the following are the statistics for the distributions of the colors: 25% brown, 10% blue, 6% green, 7% orange, 17% red, 18% yellow and 17% purple. Josh Madison analyzed the color distribution of the candies using the random sampling method. He did not take several packages of the candies from different locations. Instead he analyzed the candies from a single case which had a total of 48 packages. This would ensure that he was able to analyze packages that came from the same production store. He then took to counting all the candies with different colors in each package and compared it with the total number found in the whole sample as a way of checking the errors. These are results that were obtained from the analysis: 18.36% were blue, 14.16% brown 18.44% green, and 20.76% orange, 14.20% and 14% yellow. Blue was observed to be the most popular color but the statistics from the sampling were lower than the expected value of 24%. Comparing the statistics from the two analyses it can be observed that the distribution of the different colors is quite different. For instance,

English paper Essay Example | Topics and Well Written Essays - 1500 words

English paper - Essay Example In The Lord of the Rings trilogy and The Chronicles of Narnia series, both J.R.R. Tolkien and C.S. Lewis created a world where good and evil clashed. The flow of the stories draws a great deal of parallelism in Christian faith. In both stories, we witness how evil corrupts good men and women and how temptation can cloud the mind and wreck havoc on the soul. Perhaps the most logical explanation why these great writers wrote the stories the way they are is because of their strong Christian influences. Born in Africa in 1892, John Ronald Reuel Tolkien was introduced to Catholicism by his mother, who converted when he was 8 years old but then died only four short years later (de Koster, 2000). He remained close to the church throughout his life and this Catholic influence is perhaps one reason for his emphasis on the concept of original sin and the fall of man within his trilogy. In The Lord of The Rings, the story was centered on the idea that a ring was a source of evil. In the Christian bible, the story of the ring can be considered as an analogy of the apple in the Garden of Eden. All throughout the story of the Lord of the Rings, the recurring theme of temptation and corruption versus natural source of good was present. The Hobbits to resist pull of the One Ring better than the humans presumably because the humans had already fallen o ut of the Garden of Eden and therefore have already demonstrated a greater susceptibility to evil. As evidence of this claim that humans are more susceptible to corruption of the senses, Boromir was easily seduced by the ring as compared to Frodo. However, since the Hobbits remain connected in some distant way with humans and are susceptible to the ring if exposed to it for long periods of time, which can be seen in both the Gollum and in Frodo Baggins (Tolkien, 1991). The character of Fodo represents a great conflict between good and evil. The