Contemporary social work needs to be understood within an Essay

Contemporary social work needs to be understood within an organisational context (discuss) - Essay Example was revamped completely in 1970s and all health and social care institutions work under this body and thus improvement of NHS refers to improvement of all such institutions. In the 2004 plan, it was made clear that government wanted to bring comprehensive changes to social care bodies in the country by focusing on three major areas: It was felt that social care organizations were suffering from lack of proper targets. It was also found that NHS cannot possibly work as one huge organization if all the institutions working under it did not have uniform standards and targets. Thus a need for felt to shift the focus from national to organizational improvement where: When we see a body as an organization, we need to define its culture as well. It is the culture of the organization which governs all its actions and directs its efforts. By treating NHS as an organization that has some values and goals, we seek to build a culture for it which can be followed by all the agencies working under it. Organizational culture is defined as â€Å"the pattern of shared values and beliefs that helps individuals understand organizational functioning and thus provides them with the norms for behavior in the organization.† (Deshpande, Webster, 1989) From the definition it is clear that organizational culture is directly connected with values that a firm has. If the firm believes in providing good service and attaining customer satisfaction, it would make it a point to have all its employees follow the same belief. They would all then seek to satisfy the customer by providing best possible care and service. Similarly in an organization where culture of let hargy, tardiness and hypocrisy is prevalent, employees would all be seen adhering to the same values. Culture is thus very important and by reforming NHS and assigning it goals, values and targets, the government seeks to create a culture of productivity and efficiency which would ultimately affect all social care agencies working

Case Study Analysis Ppaer Essay Example for Free

Case Study Analysis Ppaer Essay Introduction A number of problems were made during the recent hiring process. This case Study is an attempt to identify and recommend ways to improve this process. From the information that has been obtained, I believe that a lack of employee experience and a lack of prior planning and follow up resulted in a failure to accomplish all the task necessary to hire the new employees in a timely fashion. ?Background Carol Robins, a new campus recruiter for ABC, Inc. , in early April he was able to hire 15 new trainees who were destined to work for Monica Carrolls,  the operations supervisor. From the interviews that were conducted, it appears that Carl was unable to accomplish all of the tasks necessary so that the new hires could begin work. These tasks included documentation, drug testing, material preparation for the orientation, and facility scheduling. Monica Carrolls did contact Carl on May 15 concerning his process with the hiring process. Other employees had failed to keep the paper copy of the master orientation manual current so that it can be quickly copied. Another factor appears the rapid expansion of the company. Alternatives With more than one problem a major focus on a number of different Solutions, such as, Prior planning by Carl could have eliminated some of the issues; however, Carls in experience would probably still have resulted in there being some problems. The company has failed to provide relatively inexperienced employees, like Carl, with comprehensive procedures and job practices. Under the topic of supervision, Monica Carrolls could have made contact more often with Carl. But her job, as operations manager, does not include his supervision. Another solution to the supervision problem could be to increase the staff in the human resources department. However, on examination this does not appear to be the most efficient solution due to the increased costs. Another solution would be to maintain the master New Employee Orientation manual in electronic format. Having the manual in electronic form allows for easy updating of the policy and procedures, and prevents inadvertent loss or damage to that document. This method is cost effective and easily implemented. ?Proposed Solutions. A New Employee Checklist will be created with all pre-employed tasks listed on it. ?The Employee Orientation manual will be maintained in an electronic format. ?Some of the pre-employment tasks will become the responsibility of the potential employees to accomplish. Potential employees will report when the tasks have been completed. A member of the human resource staff will confirm that the task has been completed correctly. ?Employees like, Carl Robins, will be required to submit weekly reports detailing the current status of all potential employees. ?Recommendations New employees are the only way the work of this organization gets accomplished. Everyone efforts to sustain the continued growth and profits of this company cannot be ignored. With the continued growth of the company the proposed solutions that the employee will make on that day may need to be modified as the company becomes larger. I would recommend that a periodic review of the hiring process; looking for ways to improve it. And also a review should be done on an annual basis.

Hemingway and Fitzgerald Essay -- Friendships Writers Authors Essays

Hemingway and Fitzgerald Ernest Hemingway and F. Scott Fitzgerald, the parties of one of the most famously infamous relationships in literary history met for the first time in late April 1925 at The Dingo Bar, a Paris hangout for the bohemian set. In his novel A Moveable Feast (published posthumously) Hemingway describes his first impressions of Fitzgerald: â€Å"The first time I ever met Scott Fitzgerald a very strange thing happened. Many strange things happened with Scott, but this one I was never able to forget. He had come into the Dingo bar in the rue Delambre where I was sitting with some completely worthless characters, had introduced himself and introduced a tall, pleasant man who was with him as Dunc Chaplin, the famous pitcher†¦I much preferred him to Scott†¦Scott was a man then who looked like a boy with a face between handsome and pretty†¦The mouth worried you until you knew him, and then it worried you more.†(Hemingway, 149) The above passage, as several scholars have pointed out, is an excellent example of Hemingway’s â€Å"selective memory† as far as his descriptions of Scott are concerned, and in a larger part, is also indicative of the rather mythological quality their relationship took on over the years.(Bruccoli, 1) In his book Fitzgerald and Hemingway: A Dangerous Friendship, famed Fitzgerald academic Matthew J. Bruccoli writes that in fact, â€Å"Chaplin was not in Paris in 1925; Chaplin was not in Europe in 1925; Chaplin never met Hemingway.†(1) He goes on to raise the point that has somewhat frustrated scholars and students of the duo for the past half a century: that much of what is â€Å"known† about their relationship is through their correspondence and Hemingway’s writing, both of which are ... ...ngway vs. Fitzgerald: The Rise and Fall of a Literary Friendship. Woodstock, New York: Overlook, 1999. Hemingway, Ernest. A Moveable Feast. New York: Simon and Schuster, 1964. â€Å"Fitzgerald, Hemingway, and The Sun Also Rises† This website gives a thorough description of the story behind the publication of SAR as well as links to other helpful Hemingway sites, and a well-written article by scholar Paige Grande. â€Å"Scott and Ernest: A Logical Friendship† This is a great website that has a lot of detailed information about Hemingway’s literary and personal life. Scholar Kelly Dupuis does an excellent job of sifting through the sometimes dense research done by Bruccoli and others, which makes the site clear and accessible. Hemingway and Fitzgerald Essay -- Friendships Writers Authors Essays Hemingway and Fitzgerald Ernest Hemingway and F. Scott Fitzgerald, the parties of one of the most famously infamous relationships in literary history met for the first time in late April 1925 at The Dingo Bar, a Paris hangout for the bohemian set. In his novel A Moveable Feast (published posthumously) Hemingway describes his first impressions of Fitzgerald: â€Å"The first time I ever met Scott Fitzgerald a very strange thing happened. Many strange things happened with Scott, but this one I was never able to forget. He had come into the Dingo bar in the rue Delambre where I was sitting with some completely worthless characters, had introduced himself and introduced a tall, pleasant man who was with him as Dunc Chaplin, the famous pitcher†¦I much preferred him to Scott†¦Scott was a man then who looked like a boy with a face between handsome and pretty†¦The mouth worried you until you knew him, and then it worried you more.†(Hemingway, 149) The above passage, as several scholars have pointed out, is an excellent example of Hemingway’s â€Å"selective memory† as far as his descriptions of Scott are concerned, and in a larger part, is also indicative of the rather mythological quality their relationship took on over the years.(Bruccoli, 1) In his book Fitzgerald and Hemingway: A Dangerous Friendship, famed Fitzgerald academic Matthew J. Bruccoli writes that in fact, â€Å"Chaplin was not in Paris in 1925; Chaplin was not in Europe in 1925; Chaplin never met Hemingway.†(1) He goes on to raise the point that has somewhat frustrated scholars and students of the duo for the past half a century: that much of what is â€Å"known† about their relationship is through their correspondence and Hemingway’s writing, both of which are ... ...ngway vs. Fitzgerald: The Rise and Fall of a Literary Friendship. Woodstock, New York: Overlook, 1999. Hemingway, Ernest. A Moveable Feast. New York: Simon and Schuster, 1964. â€Å"Fitzgerald, Hemingway, and The Sun Also Rises† This website gives a thorough description of the story behind the publication of SAR as well as links to other helpful Hemingway sites, and a well-written article by scholar Paige Grande. â€Å"Scott and Ernest: A Logical Friendship† This is a great website that has a lot of detailed information about Hemingway’s literary and personal life. Scholar Kelly Dupuis does an excellent job of sifting through the sometimes dense research done by Bruccoli and others, which makes the site clear and accessible.

Environmental Proposal

Baderman Island Resort The Baderman Island Resort is a luxury style resort whom depends on its elite location, all-inclusive accommodations, and cultural attractions to catch the attention of its guests. Boardman Management Group is responsible for the operations of three hotels, several restaurants, two gift shops, a golf pro shop, and a spa. Baderman Island Resort attracts events such as company retreats, conventions, expositions, and family or couple vacations; which happen to be the key of growth for the resort.To assure the attraction and maintain revenue, the resort in combination with its staff must be able to provide a luxurious environment for its recreational guests and a world-class environment for its business clientele. This paper will present recommendations to improve the environment at Baderman Island Resort. Creating Alliance Baderman Island knows that their internal and external stakeholders; their employees and their guests, are the most valuable people for keeping their business a success.There are always ways to improve a business and they understand that. So the first strategy recommended for Baderman Island would be to reduce workplace stressors. Role stressors, workload, work-family conflict, job insecurity, and organizational constraints are a few workplace stressors. Some specific stressors for Baderman Island employees could be that they feel overwhelmed since there is so much future development being planned, as well as never having a quiet calm workplace since tourists are always visiting.There are ways to reduce stressors though. â€Å"Organizational efforts to reduce the impact of job-related stressors generally take one of five forms: (1) stress management training, (2) reduction of stressors, (3) alternative work schedules and telecommuting, (4) family-friendly benefits, and (5) health and fitness programs† (Jex, 2008, p. x). Having a stress management program would be very helpful for Baderman Island employees, so they c an be educated in the nature of stress and its effects.Since this is a resort destination, the company could offer family-friendly benefits by offering a weekend where employees and their families are invited to enjoy the island and its amenities together at no cost. Health and fitness programs are another reducer of stressors, so Baderman Island could offer the golf course and spa at discounted rates to their employees. Offering the Hot Stone Massage for $50 rather than $115 could definitely benefit the employees.A second strategy recommended to Baderman Island to create alliances between the company and their employees and customers would be to motivate employees with different types of goals. The goals would have to do with the customers. For example, Baderman Island could start sending out surveys when people depart from the island asking for feedback and the goal would be to receive a certain amount of high customer satisfaction. This would not only assure that the customers ar e enjoying their time on the island, but also motivating the employees to be hard and helpful workers.Jex (2008) explains the three main reasons that goals have motivational value: Directs employee’s attention and effort in a particular direction, avoid being sidetracked by maintaining task persistence, and facilitate the development of task strategies, which could mean employees coming up with innovative ideas to reach the goals (p. x). Meaning this is a win-win situation for Baderman Island, its employees, and the guests. Leadership versus management differences A leader is a person who leads whereas a manager is on who manages. A leader is to motivate people.Manager is given powers by the company and the subordinates and they have to do as they are told. There is a difference within them both. Managers think incrementally, leaders think radically. Managers tend to do everything by the book and with leaders the just go with the flow. BMG hire managers that are experienced i n their field. They also look and hire people that have new ideas and the visions for the island, that way they don’t have the necessary experience. The resort is managed by the Boardman Management Group (BMG) who is responsible for various strategic functions.The CEO reports to the Chairman of the Board of Resort Management, and works closely with the Resort Board of Directors and supervises the relationship between Baderman Island Resort and the Boardman Resort Management Boardman Management Group (BMG) is responsible for handling the following departments resort-wide: †¢ Regulatory †¢ Finance/Accounting (Consolidated Statements) †¢ Legal †¢ Marketing †¢ IT Services Each unit is headed by a General Manager that reports to the Vice President, that handles all locations within their specified areas. Lodging: Main Hotel, The Tenney, Melancon Convention Hotel †¢ Convention: Convention center building and meeting rooms. †¢ Food Services: All re staurants and kiosks †¢ Merchandising: All hotel shops and visitor center shops †¢ Recreation and Activities: Visitor center, golf, pro shop, beach activities, botanical garden. †¢ Engineering/Transportation: Maintenance and repair, housekeeping, transportation, building upkeep, ferry, train Each unit is considered a profit center, except for Engineering and Transportation, and is responsible for their own budget and overall profitability and growth.Each SBU is charged back for the service utilized from Engineering/Transportation. With in the Baderman Island Resorts the managers of each area can also be good leaders to lead their employees to perform the highest customer service. They would also have to appoint some one as a crew leader. A manager needs to be formal authority or management to be really effective. Having a set crew leader for each area of the resort that way the employees have someone to come to with issues instead of going directly to the manager.If t he leader isn’t able to help or answer their questions or problems then the leader would have to go to the manager for management response. Environmental Proposal Baderman Island resort and spa has created a destination desired by worldwide travelers. The vacation atmosphere is visually created by the brick and mortar presence of the lighthouse, hotel, botanical gardens, and island. The vacation experience is created by Baderman Island employees.Baderman Island management wants to create a corporate environment that acculturates supportive team function and learning while empowering sustainable innovation and creativity. To promote team-oriented behavior throughout the Baderman Island corporate culture several recommendations are presented. Each department within the organization will be considered a team. To begin, create recognition and reward systems highlighting and promoting the team. Suggestions and recommendations to innovate, develop, and improve services and systems throughout the organization will be recognized at the team evel. If a team’s suggestion results in an implemented policy or program, it will be named after the team that made the suggestion. The rationale for naming the policy or program after the proposing team is the elevated sense of contribution to the organization’s core function bestowed upon the team. Teams will enjoy worldwide recognition for suggestions implemented to improve organizational relations with the local community, organic farmers, or botanical organizations.To create an environment that encourages and rewards innovation and creativity, any team suggestion implemented that create corporate efficiencies that can be calculated as a savings will be remunerated as a spiff to the suggesting team members as long as they are with the organization. The spiff will be 2% of the corporate savings to the team up to $50,000 annually, and 1% of corporate saving to the team if the spiff exceeds $50,000 with no max imum. To encourage individuals’ participation within team structures each team will be able to put individual members on probation, with cause.Management will be required to review team members put on probation to make a move or remove determination. Teams will collectively have the discretion for individuals’ movement between teams to empower teams to elevate morale. The corporation’s international customers will be better serviced by employees who know French and Spanish. Employees will be encouraged to expand their individual repertoire and receive a $500 spiff for learning French or Spanish and pass a language test. Team participation will be encouraged with a $10,000 team spiff when all team members learn French and Spanish and pass a language test.To build corporate buy-in and develop employee knowledge a $500 spiff will be given to employees learning two sister teams’ role, function, and responsibilities and passing a test. To encourage intra-team collaboration a $10,000 team spiff will be awarded when all team members learn two sister teams’ role, function, and responsibilities. Conclusion The alliance created between Baderman Island Resort, the employee, and their clientele are the key to success for the all-inclusive, luxury resort.Baderman Island Resort will prosper in growth and revenues as a result of the satisfaction of all entities responsible. Throughout the recommendations, job satisfaction and customer satisfaction are the basis for success. When the entities believe they are a key to the success, they are more willing to participate in the recommendations. We have made several recommendations on how to improve the environment of Baderman Island Resort and these recommendations now lie within the decisions of the management team.

Ac505 Course Project a

Course Project Hints: The beginning cash balance for April, is the cash from March 31 in the Asset section of the balance sheet. In the merchandise purchases budget, in April, we need 50% of March purchases (that amount is also given to us 3/31 Accounts payable of $100,000 on page 415). Therefore, Total cash disbursements for April is (50% x $316,000 April purchases) + ($100,000 remaining March purchases to be paid) = $258,000. Class, Here are some hints. Lets start from the beginning: SALES BUDGET: First, take budgeted sales in units for each month of April, May, and June, and multiply by the selling price of $10/unit.You will get TOTAL SALES which you will also need to plug into the Income Statement later. For example, April should be 65,000 units times $10 = $650,000 Total Sales. For your Schedule of Expected Cash Collections, each months units must be multiplied by the $10 selling price to yield the months sales. Per page 414, we know 10% of a given months sales is collected in t he 2nd month following the sale, 70% in the month following the sale, and 20% in the month of sale. Therefore, for example Total Cash Collection for April will consist of the last 10% of February sales and 70% of March sales and 20% of April sales: (26,000 Feb units x $10 x 0. 0) +(40,000 March units x $10 x 0. 70) + (65,000 April units x $10 x 0. 20) = $436,000. You have to repeat the same process for May and June that I just did for April, and then add up all three months to get the quarter. Next, we have the Merchandise Purchases Budget. Total Needs are Budgeted sales in units plus Budgeted ending inventory (budgeted ending inventory =40% of the next months sales in units according to the terms of the problem). Once we have Total Needs, we subtract the Beginning Inventory (which of course is the previous months ending inventory) to get Required Unit Purchases.So for April, that is 65,000 April budgeted units + (0. 40 x 100,000 May budgeted units) = 105,000 units Total Needs less ending March inventory which is the same as April beginning inventory (which is 0. 40 x 65,000 April units = 26,000 units) = 79,000 units required purchases. [Be careful with the inventory: you cant just pull the $104,000 inventory off of the balance sheet on page 415 because the balance sheet is in dollars not units, so if you want to use that balance sheet inventory figure, you have to say $104,000 divided by $4 cost = 26,000 units. Getting back to our 79,000 units required purchases, now multiply direct materials cost of $4 times the Required Unit Purchases to get Required Dollar purchases, which would be 79,000 Required April Unit Purchases x $4 = $316,000 as Required dollar purchases for April. [Again, be careful, on page 414 the problem states that only 50% of any given months purchases are paid for during the month of purchase, with the remaining 50% paid for in the following month, that fact will come in handy for the next step: the Budgeted Cash Disbursements for merchandis e purchases.For April, we need to therefore know what 50% of March purchases are (that is also given to us 3/31 Accounts payable of $100,000 on page 415). Therefore, Total cash disbursements for April is (50% x $316,000 April purchases )+($100,000 remaining March purchases to be paid)= $258,000 which we will need in the next step for the Cash Budget. CASH BUDGET Remember that the beginning Cash balance of the month is the previous months ending cash balance. For April, we can use the 3/31 Cash ending balance of $74,000 as stated on the page 415 Balance Sheet for 3/31.Next we add receipts from Customers (which we calculated in the Schedule of Expected Cash Collections as $436,000 for April, giving us Total Cash Available for April as $510,000. For the Disbursements, we already know what the Purchase of Inventory figure is that we calculated in the Budgeted Cash Disbursements (recall it was $258,000). Advertising is $200,000 per month per page 414; Rent is $18,000 per month per page 4 14; salaries are $106,000 per month per page 414; Sales commissions are 4% of Sales, so for April that is 65,000 units times $10 x 0. 04 = $26,000. Utilities are fixed at $7,000 each month.We don’t have to consider Depreciation in the Cash Budget because depreciation is not a cash outlay. The problem states that Insurance is prepaid so we know that for this problem it will not appear on the Cash Budget just like depreciation wont (but remember that both Depreciation and Insurance will show up as expenses to be matched against revenue when we do the Income Statement later). The problem states that Dividends are paid at $15,000 per quarter in the first month of each quarter, so that means April (but not May or June) will have $15,000 for Dividends pay out in the Cash Budget.The problem also states that equipment will be purchased in May at $16,000 and in June at 40,000 (but not in April, so we can ignore the cash outlay for equipment when calculating April Total Disbursements ( which are therefore $630,000. ) Since April Total Cash Available is only $510,000 if we subtract the Disbursements of $630,000, we have a deficiency, -$120,000. Because the problem states that minimum ending cash balance must be $50,000 each month, we know we have to borrow some money from the bank. We need $120,000 to bring cash to zero plus $50,000 for the minimum ending cash balance for total borrowings of $170,000.This $170,000 figure is already in increments of $1,000, so we dont need to round up our borrowings. (Note: When you do the cash budget you should have determined a deficiency (more cash outlay than revenue) in each of months April & May requiring you to borrow, but in June, you should have calculated an excess of receipts over disbursements leaving you money to repay interest and then principal in June. As to the interest calculation in June, lets review it: Rate is 1%, so Interest should be the sum of (the amount you borrowed in April of 170,000 times 3 months x 0. 0 1) and (the amount you borrowed in May times 2 months times 0. 01).The reason that you have to include the month of June in your count of principal balance of loan amounts to multiple interest rate by is because those amounts were outstanding as owed to the bank during the month of June even though you didnt borrow any additional amounts during June. Remember, after you figured out the interest expense in June, you can calculate how much principal you can pay back (in increments of $1,000s) being careful to leave a cash balance of $50,000. P. S. April financing should be $170,000 as I showed above. When you calculate Mays borrowings, don't even think about Aprils financing, do the calculation independently.You wont pay any interest until June (dont worry about accruing it for a cash budget, and since the income statement is for all three months anyway, we can think of the June cash outlay for interest expense as paying off everything that would have been accrued anyway: please see m y calculation for the June interest payment above (hint $5,300 is interest payment see my excel notes in the sample). You must pay off all interest due before the bank lets you pay any principal. One last Hint: Ending cash balance for the quarter is the same as June 30 cash balance, and should be $94,700.For all of the other Quarterly amounts, you can add the April, May and June amounts. If you havent fallen asleep reading yet, on to the Income Statement and Balance Sheet: The income statement reflects revenue and expenses over a PERIOD in time (here the quarter including April, May and June). To prepare the income statement, your sales revenue should be the sum of the quarter that you calculated as TOTAL SALES (you calculated that figure for each month by multiplying budgeted sales in units each month (total of 215,000 units) times selling price per unit of $10).For the quarter the COST OF GOODS SOLD is the 215,000 units times the direct materials cost of $4 per unit. Then the COMM ISSIONS expense is 4% of sales (so 0. 04 x 215,000 units x $10). The sum of the variable cost of goods sold and commissions yields a subtotal of variable costs, and then after that amount is subtracted from sales, you get the Contribution Margin. Fixed Expenses is next, which are the Quarterly amounts you calculated in the Cash Budget for Advertising, Rent, Salaries, and Utilities, except that you now need to include DEPRECIATION expenses (that did not appear in the cash budget since depreciation is not a cash outlay).Also, because the problem stated that INSURANCE had been prepaid, insurance did not appear in the cash budget, but it is a fixed expense that must be recorded each month like depreciation in order to match revenues against expenses. You dont need to include the Equipment purchases on the income statement as expenses because they are capitalized as assets on the balance sheet instead of expensed on the income statement per Generally Accepted Accounting Principles. Divid ends are a reduction of Retained earnings on the balance sheet and are not expensed on the income statement per GAAP.Once you total the fixed expenses and subtract them from the Contribution margin, you have Net Operating Income. Now, you have to subtract the total INTEREST expense that you calculated in the Cash budget to get Net Income. (Note: When you did the cash budget you should have determined a deficiency (more cash outlay than revenue) in each of months April ; May requiring you to borrow, but in June, you should have calculated an excess of receipts over disbursements leaving you money to repay interest and then principal. Were you confident about your interest calculation in June?Lets review it: Interest should be the sum of (the amount you borrowed in April times 3 months x 1%) and (the amount you borrowed in May times 2 months times 1%). The reason that you have to include the month of June in your count of principal balance of loan amounts to multiple interest rate by is because those amounts were outstanding as owed to the bank during the month of June even though you didn't borrow any additional amounts during June. Remember, AFTER you figured out the interest expense, you can calculate how much principal you can pay back (in increments of $1,000s) being careful to leave a cash balance of $50,000. Actually, since you should have enough to pay the entire interest amount and the entire loan amount in June and still have 94,700 left as ending June cash balance. ) Please note: The quarter ending cash balance is the same as the June ending cash balance since the last day of the quarter is June 30th. This in contrast to the revenue and variable expenses which will be the amounts that represent the SUM of April, May and June as I described above, and so will the fixed expenses and interest be the sum of the three months worth (not just the June amounts.In other words, only the ending cash balance will be the amount for June. ) Balance Sheet Help The b alance sheet is given at a POINT in time (unlike the Income statement that is for a period of time). This means that all amounts will represent balances at June 30. The other thing to remember about the balance sheet is that total assets ALWAYS equals the sum of liabilities and stockholders equity. Assets The ending balance of CASH that you calculated when doing the Cash Budget will therefore be your line item for cash on the balance sheet.ACCOUNTS RECEIVABLE : Since page 414 states 20% of a months sales are collected in the month of sale, 70% in the following month, and 10% in the second month, we know at June 30th, we still have 10% of Mays sales outstanding to be collected in July, and 80% of Junes sales (60% of which will be collected in July and 10% of which will be collected in August). This means we have for your June ACCOUNTS RECEIVABLE, you have 10% of May sales (which is 100,000 May units x $10 x 0. 10 = $100,000) plus 80% of June sales (which is 50,000 June units x $10 x 0. 80 = $400,000) for a total June 30 A/R of $500,000.Recall that the problem states that ending INVENTORY should be 40% of next months sales. (since inventory is to be 40% of the next months sales multiply 0. 40 x direct materials product cost of $4 x 30,000 July sales units). Unexpired INSURANCE is next (think of this as Prepaid Insurance: Beginning balance as of March 31st was $21,000 according to the 3/31 balance sheet n page 415, so from that amount you now have to subtract each of the amounts of insurance that represent the amounts that would have been due for April, May, and June, since those periods have already lapsed as of the date of the June 30th balance sheet you are preparing.Hint: you already calculated the amount of insurance you now need to subtract when you prepared the fixed expense portion of the income statement. FIXED ASSETS NET OF DEPRECIATION: Again, start with the ending balance on the March 31st balance sheet, then add the purchase in May and the purchase i n June and subtract the three months of depreciation expenses that have elapsed since the March 31st balance sheet date.Hint: you already calculated the amount of depreciation you now need to subtract when you prepared the fixed expense portion of the income statement. Total up all the assets. LIABILITIES ACCOUNTS PAYABLE (purchases): Remember that the problem states how purchases are paid: 50% in the month of purchase and the remaining 50% in the following month. Therefore, at the end of June we know that 50% of June purchases remain unpaid, so A/P is 50% of the required dollar purchases for June that you calculated when you prepared the Merchandise purchases budget.DIVIDENDS PAYABLE: The problem states that dividends of $15,000 are paid in the first month following each quarter, so we know that the $15,000 dividends that accrued during the quarter comprised of April, May and June wont be paid until July, and therefore have to be listed as payable as of June 30th for your balance s heet. Recall that dividends of $15,000 for the first quarter were paid in April, so the beginning balance of $15,000 in this account is not there anymore. LOANS PAYABLE: Beginning balance is zero, so all we have is the sum of borrowings during April and May (there were no June borrowings) MINUS June repayments.Technically, we would also have to add the interest accrued on the borrowings but we could subtract it right back out because it was paid in full in our Cash budget as of June 30. EQUITY CAPITAL STOCK of $800,000 did not change since March31 since the problem does not state that the company authorized any additional stock or bought back any treasury stock. RETAINED EARNINGS: There are two ways to come up with this figure The quick and dirty way is to take total assets and from that figure subtract the sum of (Accounts Payable + Dividends Payable+ Loan Payable + Capital Stock).The correct way is to take the Beginning Balance of Retained Earnings as of March 31st, which is $580, 000 and add the net income you calculated from the budgeted income statement and then subtract the $15,000 dividends declared since the last balance sheet date. (In our case the dividends were only declared and not paid because they reside in the dividends payable account as noted above, but that does not affect the computation. ) Hope this helps! p. s.Heres more hints: On the master budget, for the project budget, in the Total Column, the beginning inventory is from the first period/quarter and the ending inventory is from the last period/quarter. This is a common error. This is also an issue on the direct materials budget (beginning and ending raw materials) and the cash budgets (cash). On the cash budget schedule, the ending cash from the first period will be the beginning cash for the following period.The ending March 31 cash balance has to be the April 1st opening balance of cash on the Cash Budget, and it is also the beginning cash balance of the â€Å"quarter† column o n the Cash Budget. Since insurance is only paid in November, for the CASH BUDGET it is only a line item in Nov. We know in Nov the payment will be 3000 x 12 = 36,000 since per page 14 the company allocates 3000/mo to insurance expense (but for our purposes all we care about is the fact that the company allocates insurance expense at 3000/mo, meaning 3000 x 3 = 9,000 for the income statement for any three month quarter. Insurance will also appear on the balance sheet since the prepaid portion of it will be a current asset (it is a current as opposed to a long term asset since it will be all used up with a year). Depreciation is stated at $14,000/mo (again depreciation is not a cash outlay, but it is an expense on the income statement with a corresponding amount going each month to accumulated depreciation account on the balance sheet (the accumulated depreciation acts as a contra account to bring down he balance of the equipment cost sheet line item on the balance sheet. ) The amount of inventory really doesn't have anything to do with depreciation, since depreciation is a means of writing off equipment over its useful life. Assuming a five year life, a 14,000 monthly depreciation expense would mean the original cost of the equipment would be about $840,000 (I have one client who has one replacement part that costs that amount for just one manufacturing molding machine, so don't be surprised by this large monthly depreciation expense! )

A Study into Supporting Initiatives Within the Curriculum Essay Example

A Study into Supporting Initiatives Within the Curriculum Essay Example A Study into Supporting Initiatives Within the Curriculum Essay A Study into Supporting Initiatives Within the Curriculum Essay Social Studies refers to a figure of countries in instruction. In Elementary and High School scenes, it typically refers to History based classs. However, in the larger range, Social Studies refers to good rounded focal points. It looks at alterations and development in civilization, Humanities, and yes, history. Goals of Social Studies Programing To develop a kid and young person s positive ego construct. To foster a kid and young person s apprehension of their function in the household. To develop an consciousness of the kid and young person s ain cultural heritage every bit good as the traditions of others. To supply a multicultural classroom/center environment. To understand the demand for regulations and Torahs. An Anti-Bias Approach to Programing The followers is a list of some of the ends your plan might desire to see when planning activities: To advance connexions among kids, households and staff. To larn about of import events in the lives of all kids and households in the plan. To back up and formalize the experiences of kids and households and staff in the plan. To reenforce connexions to cultural roots. To observe both similarities and differences in the lives of kids. To stretch kids s consciousness and empathy. To learn kids about critical thought about prejudice. To learn activism. To give kids information about specific vacations and jubilations all over the universe. To hold merriment. Holiday Based Planing Concentrating chiefly or wholly on vacations to learn about different civilizations runs the hazard of serious jobs. They are: Trivializing a cultural group by connoting that the lone of import thing about the group is a vacation and that people in this group merely dress up, sing, dance and eat particular nutrients. Promoting misinformation about a cultural group by unpluging the significance of the vacation from the context of their day-to-day life. Misusing symbols or activities of a civilization some of which are meant merely for members of the cultural group. Stereotyping by connoting that all members of the group celebrate in precisely the same manner. Please take a minute to read the article Valuing Diversity hypertext transfer protocol: //www.gryphonhouse.com/activities/activityDetail.asp? ID=224Retrieved on 16-Dec-2010 School Age Child Care and Friendship When grownups think about school age old ages, their first ideas are normally about friends. Best friends, friends who left you out, and friends who let you fall in in, and friends that gave you problem are a major portion of childhood experience during the school age old ages. Emerging friendly relationships and the sense of societal competency that doing and maintaining friends gives kids have tremendous impact on the individual on becomes. A closer expression at why equal dealingss are so of import require that we understand the developmental demands of these of import old ages. Puting the Phase Between kindergarten and junior high, school agers pass through three different phases of development. Each phase is distinct-characterized by abilities, attitudes, and precedences that are qualitatively different from the phases that have passed and those yet to come. The first phase from about ages 5 to age 7 or 8, is call the early childhood phase. The 2nd phase, from about age 8 to age 10 or 11, is called the center childhood phase. And the 3rd phase, from approximately 11 to age 14 or 15, is called early adolescence. As kids and young person move through these phases, their involvements, activities, and relationships with each other alteration. Although, all kids pass through the same developmental phases, they do so at a different, extremely single rates. Each kid or young person as a alone form and timing of growing. Two kids of the same age are frequently at different developmental degrees with respect to a specific skill.For illustration, one eight twelvemonth old might be able to catch and throw a baseball good plenty to play the game successfully, while another may non yet be able to organize oculus and manus motions to catch, hit, or throw. Yet another kid may be able to catch and throw moderately good but have limited striking accomplishments. Further, single kids develop unevenly, with physical, rational, societal, and emotional growing go oning at different gaits. For illustration, a kid may demo above mean rational abilities for his or her age, have mean physical abilities, and slowdown behind same age equals in societal and emotional adulthood. All this means that during the school age old ages chronological age entirely becomes a weak forecaster of developmental degree. Adults who work with school agers must hold active sensitiveness to the broader indexs of developmental phase and to unique forms and timing of growing in order to successfully be after and implement effectual school age child care plans. The Importance of Peer Relationships Key development undertakings of the school age old ages are to reassign some of the fond regard from place and household to the larger universe and to get down to seek for one s topographic point in the larger context. Most kids begin this pursuit by consorting with persons and groups that help specify who they are. As school agers get older, peer relationships go progressively of import to them. They want to be with and be liked by their equals. Failure to develop a sense of societal competency through positive equal dealingss has womb-to-tomb deductions. Research suggests that early troubles in equal dealingss can hold serious negative effects for accommodation subsequently in life, increasing hazard of, for illustration, delinquency, dropping out of school, mental wellness jobs, and self-destruction. ( Asher and Coil, 19990: Asher, REnshaw, and Hymel, 1982. ) Troubles in Forging Peer Relations Troubles in hammering equal dealingss are a natural portion of the ripening procedure. Most of the clip these troubles relate to where a kid is developmentally he or she has non mastered the accomplishments necessary to keep effectual relationships. Take this illustration Three kids are successfully playing in the country designated for block edifice. They are constructing a metropolis, set uping blocks to look like roadways and adding props like autos and trucks, shoe boxes for edifices, foil paper for lakes, and ache combs for trees. Caleb wants to fall in the group. He goes over and dive bombs the centre of the metropolis, express joying as he destroys the metropolis. The kids are ferocious and get down to wrestle with Caleb, shouting at him to go forth them entirely. Caleb eventually walks off, defeated and angry. Caleb has nt mastered a critical societal accomplishment. He has non learned effectual ways to fall in a group which has already begun to work hand in glove toward a end. This is a good illustration of developmental trouble. Caleb needs aid determination and practising some acceptable ways to come in groups. Once he tries a few more unsuccessful schemes to acquire to play, gets some coaching from a lovingness and supportive grownup about what else might work, and watches how friends enter groups successfully, Caleb will probably add this societal accomplishment to his repertory. These types of troubles, derived from a developmental deficiency of accomplishment, present themselves most often. Intervention takes the signifier of assisting the kid develop a new accomplishment or perfect emerging accomplishments in a supportive environment. School age kid attention is frequently a supportive environment in which equal dealingss accomplishments can be practiced and perfected. Four countries of equal dealingss may necessitate particular attending from contrivers of school age kid attention: Geting cognition Children and youth necessitate to understand the spring and take of the relational universe. Because they are larning how to set up relationships, school age kids need more information about the procedure of how to make this. Much like kids learn how to play certain board games foremost larning the regulations, so larning a small spot about the best scheme for playing the game, and eventually larning to play the game successfully kids and young person need aid gaining knowledge about how to organize and keep relationships. Knowledge can come from a assortment of beginnings but surely includes acquiring accounts from others about what works and what does nt work in different state of affairss, detecting those who are successful to see if their attacks can be modeled or copied, and acquiring training from more socially competent kids or supportive grownup. Developing Discrete Relational Skills Because the development of equal dealingss is of import, kids and young person can be taught distinct accomplishments depending on the phase in which they are runing. Children in the early childhood phase demand to larn accomplishments like taking bends, spliting and sharing resources, forestalling struggle, and accomplishments for deciding struggle such as naming for aid or utilizing verbal dialogue, reading and understandings another s feelings and cues, and expecting the results of actions. Children in in-between childhood may necessitate aid larning accomplishments like come ining and go forthing groups, exerting societal planning accomplishments like when to inquire a friend to play and when to wait, expecting how a friend might react to an thought or suggested activity, sing the possible effects of one s actions for ego and others, measuring possible results of actions or activities, and taking on assorted group functions. Early striplings may necessitate aid larning to negociate friendly relationships in a group scene, understanding the rightness and wrongness of adult-like behaviour like reasoning and defying authorization, sing and voyaging the waxing and waning of friendly relationships, practising adult-like functions, showing opposing positions, and negociating acceptable results to job state of affairss. Finding Good Role Models As kids begin to look outside of the place for counsel and support, influential grownups and equals become beginnings of new information, new accomplishments, new points of position, and different attacks to life s challenges and quandary. Because they are merely get downing to larn how to happen function theoretical accounts, kids and young person may necessitate aid identifying, recruiting, and happening good equal and grownup function theoretical accounts. Progressing to the Following Developmental Phase A good illustration of conformance. School agers need to place with persons and groups. To make so, they frequently adopt the frock, address, organic structure linguistic communication, and demeanour prescribed by the group. The group s members are expected to conform. Once included in the group, school agers try to suit in by being every bit like as possible to the groups s outlooks. As school agers move from in-between childhood toward early adolescence, they begin to oppugn the needed conformance and battle to happen their ain alone topographic point within the group. As this procedure occurs, many larger groups may interrupt up even though friendly relationships within the fade outing group may digest. A kid who does non get down to do the alteration from absolute conformance to selective or discontinuous conformance may be stuck and need assist larn how to come on to the following phase. Another illustration of acquiring stuck can be seen in the outgrowth of packs with the incorrect ends. Gangs are non a new phenomena-school agers have defined themselves in groups or packs throughout modern history. It is the ends of the group or pack that have changed. When conformance to the group includes haircuts, vesture manners, particular linguistic communication, etc. , it is viewed as portion of the kid s developing designation with equals and emerging liberty. When conformance to the group or pack includes force, hooliganism, larceny, or other illegal Acts of the Apostless, the ends of the group have changed from a developmentally typical experience to a aberrant 1. School agers frequently need assist maintaining the ends of their group or packs focused on positive experiences that facilitate continued development. Deductions for School Age Child Care Hire capable people who can function as good function theoretical accounts. Adults serve as of import behaviour theoretical accounts and can be effectual managers in encouraging pro societal behavior and equal dealingss in kids and young person. Staff in school age kid attention must hold cognition, accomplishments, and abilities that are interesting and prosecuting to the kids. Then school agers will see them as resourceful and deserving acquiring to cognize. Train Staff to understand the development of equal dealingss, the demands of kids and young person during different phases, and their function in easing the development of equal dealingss. ( This Is Very Important. ) In add-on, staff need preparation in observation accomplishments which lead them to cognize and understand each school agers s developmental individualism. Make a Climate where larning new societal accomplishments is supported and nurtured. Staff need to be available to speak about injury feelings, manager kids through what might work or what else to seek, and portion their ain equal relationship experiences to assist kids see that equal relationship jobs have solutions. Include kids and young person in planning and implementing activities and experiences. At the nucleus of emerging societal accomplishments is taking the duty for taking one s ain activities and experiences. Children benefit from be aftering parts of the day-to-day agenda, apportioning clip to activities and undertakings, detecting the results of programs, doing alterations, and seeking things out once more and once more. Plan activities and experiences with equal dealingss in head. A broad assortment of school age kid attention experiences of course lend themselves to developing and practising relationship accomplishments. Activities that aid kids and young person develop societal competency with equals include: function playing societal struggles to research assorted schemes and results ; reading and discoursing books about friendly relationships ; negotiating plan regulations and effects for misbehaviour with school age kid attention staff ; working in groups to be after and implement dramas, parent plans, and other events of involvement to kids ; discussing choices of new playthings and stuffs to be purchased for the plan ; encouraging kids to split into groups in different ways for different activities for illustration by figure of siblings ; type of pet owned ; or favourite vocalist, athletics, or pizza topping ; conducting fairness treatments when kids argue that person or something was nt just. Use assorted age ( or phase ) groupings to ease the development of equal dealingss and societal accomplishments. Older kids benefit from chances to exert leading accomplishments and to pattern emerging accomplishments with younger, less baleful playfellows. Younger kids get new thoughts for the usage of stuffs and can detect different ways to interact successfully with equals demonstrated by kids who are more adept. Some of the best lessons in equal dealingss are learned by detecting and take parting in existent equal relationships in action and holding supportive grownups or more capable equals serve as managers. The chance to ease kids s apprehension of the spring and take of the existent, assorted age universe of grownups is built in mental context that allows us to assist kids larn societal competency merely like we help them to larn so many other of import life accomplishments. Peer Relationships for Early Childhood, Middle Childhood, and Early Adolescence Features of Peer Relations-Early Childhood Stage ( Ages 5-8 ) Sees equals of import as playfellows. Seek to play with person else instead than to play entirely. Moves in and out of groups based on involvement in the activity and stuffs instead than on who is playing. Begins to larn distinct societal accomplishments like taking bends, spliting and sharing resources, working hand in glove, forestalling struggle, reading and understanding another s feelings. Likes clear bounds which are good enforced. Desires to be with older, more competent kids some of the clip. Turns often to grownups for aid in work outing jobs. Privations to get the hang the accomplishments of favourite grownups and playfellows. Features of Peer Relations-Middle Childhood Stage ( Ages 8-11 ) Menachem begins to develop groups ( equals, packs ) relationships-looking for belonging. Begins to larn distinct societal accomplishments like come ining and go forthing groups, exerting societal planning accomplishments like when to inquire a friend to play and when to wait, expecting how a friend might react to an thought or suggested activity, sing the possible effects of one s actions for ego and others, measuring possible results of actions or activities. Prefers same sex, same age groups. Interests emerge as a beginning of equal couplings and groupings. Skills ( normally physical or rational ) emerge as a footing for equal engagement in groups. Affiliates with the same group most of the clip ; identified groups allow few kids in and few kids out. Conforms with identified group s norms and behaviours. Likes to do regulations of behavior within an group. Cull s opposite sex s engagement in group. -Resolves some struggles without intercession from grownups. Features of Peer Relations-Early Adolescence Stage ( Ages 11-15 ) Menachem begins to develop close single relationships which can be quire enduring or transient. Develop cross-sex involvements. Likes to take on existent grownup functions and act grownup like. Begins to larn distinct societal accomplishments like negociating friendly relationships in a group puting understand rightness and wrongness of grownup like behaviours like reasoning and defying authorization, sing and voyaging the waxing and waning of friendly relationships, practising adult-like functions, showing opposing positions. Menachem begins to lear to take on a assortment of group functions including leader, follower, contriver, job convergent thinker, job instigator, thought generator, group disrupter. Forms groups around activity and map instead than merely belonging. Trials institutional regulations ( household, school, community, society ) Moves toward multiple associations and group ranks. Controls some of the behaviour that provokes struggle. Menachem begins to see a topographic point for him/herself in the larger context of community and society become interested in work and calling picks and developing leisure accomplishments. Engagement | Exploration | Application | Connection | Top created 12-Oct-2009 modified 06-Jan-2011 glossary right of first publication

Am Lit- Crucible and Lottery Similarities Essays

Am Lit- Crucible and Lottery Similarities Essays Am Lit- Crucible and Lottery Similarities Essay Am Lit- Crucible and Lottery Similarities Essay Villagers persecute individuals at random, and the victim is guilty of no transgression other than having drawn the wrong slip of paper from a box. Seems like in the Crucible many just grabbed the â€Å"wrong slip† of paper. * The elaborate ritual of the lottery is designed so that all villagers have the same chance of becoming the victim- even children are at risk. Each year, someone new is chosen and killed, and no family is safe. Like in the Crucible the villagers focused on maintaining public reputation, the townsfolk of Salem must fear that the sins of their friends and associates will taint their names. Many kept blaming each other so it was almost like they were chose at random because everyone kept getting blamed. * In â€Å"The Lottery† villagers turn against the victim much like many turned on those accused of being a witch. The instant that Tessie Hutchinson chooses the marked slip of paper, she loses her identity as a popular housewife. Her friends and family participate in the killing with as much enthusiasm as everyone else. Tessie essentially becomes invisible to them in the fervor of persecution. Although she has done nothing â€Å"wrong,† her innocence doesn’t matter. She has drawn the marked paper- she has herself become marked- and according to the logic of the lottery, she therefore must die. * Tessie’s death is an extreme example of how societies can persecute innocent people for absurd reasons. Those who are persecuted become â€Å"marked† because of a trait or characteristic that is out of their control like in the Crucible they cannot control who was blaming them. Just as the villagers in â€Å"The Lottery† blindly follow tradition and kill Tessie because that is what they are expected to do, people in real life often persecute others without questioning why. As Jackson suggests, any such persecution is essentially random, which is why Tessie’s bizarre death is so universal. * The Crucible is the role that hysteria can play in tearing apart a community. Hysteria supplants logic and enables people to believe that their neighbors, whom they have always considered upstanding people, are committing absurd and unbelievable crimes- communing with the devil, killing babies, and so on. The lottery causes ciaos within the community fearing that they will draw the ticket. It also doesn’t discourage from children just like the witch trails did not.