Diversity and Inclusion - 1999 Words

On November 25th, 1975, President Gerald Ford signed into law the Education for All Handicapped Children Act, or PL 94-142. This legislation guaranteed that all children with disabilities and their families would have certain rights with respect to education. PL 94-142 has 6 major components: a free and appropriate public education, students with disabilities will be educated in the least restrictive environment (LRE), students will have an individual education program (IEP), the right of procedural due process, the right to nondiscriminatory assessment, and the right to parental participation (Gargiulo, 2012). A free and appropriate public education: This mandate requires that all children must be provided with a free public†¦show more content†¦An ITP must be added to the IEP by age 16. Autism and traumatic brain injuries were also named disabilities under the law. The reauthorization added services such as social work and counseling, as well as rehabilitation. Addit ionally, states could now be sued for violating IDEA (Gargiulo, 2012). PL 105-17 (1997): This reauthorization clarified IDEA further and made a few modifications to existing provisions. Schools were required to establish goals for academic achievement for students, and provisions for discipline and funding were added. Disabled/Special Education students who commit serious disciplinary infractions in the school (such as possessing weapons, drugs, etc.) may now be removed from the school for no more than 45 days following a due process hearing. Students who are expelled or suspended still maintain the right to a free and appropriate public education that meets the requirements of the student’s IEP. Students who commits less serious infractions can now be disciplined like their non-disabled peers, provided that the behavior displayed is found not to be a manifestation of disability. Educators could also now use developmental delays to describe children ages 3-9 who were in need of services. This revision also stated that the methods for initial evaluation and reevaluation need not just include standardized tests; portfolio reviews, parentalShow MoreRelatedDiversity And Inclusion Of Diversity1152 Words   |  5 PagesDiversity means understanding that individuals are unique or different in a particular way, leaning to accept and live with people with this differences. Interacting with people from different, religious beliefs, races, ethnicity, sexual orientation, socio-economic status, age, gender, physical abilities, political beliefs, or other ideologies, sexual orientation. Inclusion mean a state of being a part or identifying with a particular societal group. Diversity and inclusion on campus are very importantRead MoreDiversity And Inclusion For Diversity1920 Words   |  8 Pagessimplest terms diversity and inclusion can be explained by diversity being the mix and inclusion is getting the mix to work well together. In broader terms, diversi ty is anything that can be used to differentiate groups and people from one another. This can be anything from life experiences, learning styles, personality types to race, gender, sexual orientation or even county of origin. These differences can be used to achieve quality teaching, learning and support services. Inclusion is used to describeRead MoreDiversity and Inclusion1102 Words   |  5 PagesDiversity is a notion, when applied to the majority of circumstances, can create a positive conclusion. The trick to producing a positive outcome is often how the different aspects are brought together. Consider a classic dinner combination peas and carrots, the two colors look appealing and the two flavors comes together as one making a superb side dish. Now consider oil and water, these two substance are not often considered a good combination. Although, this is not always the case; olive oil andRead MoreInclusion and Diversity5182 Words   |  21 Pagesstart in life and with support to fulfil their potential (DCSF 2008b). The statutory guidance states: ‘Providers have a responsibility to ensure positive attitudes to diversity and difference – not only so that every child is included and not disadvantaged, but also so that they learn from the earliest age to value diversity in others and grow up making a positive contribution to society’ (DCSF 2008:9). Having such an understanding enabled me during my placement experience, to be particularlyRead MoreQuestions on Diversity and Inclusions926 Words   |  4 PagesWhat are the dimensions of cultural diversity? There have been a variety of attempts to develop a concise definition or reliable classification of what is meant by cultural diversity for a number of decades. Although there is no universal system available for determining what cultural diversity is there are several reappearing characteristics that are used by many of the experts attempting to arrive at a recognized system (Fearon, 2003). The first generalized dimension used is the concept ofRead MoreDiversity And Inclusion Of An Organization1204 Words   |  5 Pagessurvey, 24 executives were asked way advancing diversity in their organizations was so important to them. The majority believe â€Å"it was a business imperative because their companies needed it to stay competitive, and they believed it was a moral imperative because of their companies needed of their personal experiences and values† (Broysberg Connolly, 2013). Steve Reinemund was the first senior leader at PepsiCo to focus on diversity and inclusion from a perspective of changing the entire cultureRead MoreEquality Diversity Inclusion1538 Words   |  7 Pagesunderrepresented and knowing what to do about it. Taking positive action to assist individuals where this is appropriate. Diversity Diversity means to have a variety of people from all minority groups represented in the community or setting. It is understanding and valuing the differences between the individuals and groups in the community and respecting their needs. Therefore, diversity is the ability to recognize how to relate to those who are different groups from our own. These include race, classRead MoreBenefits Of Diversity And Inclusion1657 Words   |  7 PagesIntroduction Diversity and inclusion are hot topics in today’s business world. While treating individuals fairly and equally is a social imperative, it is also extremely important to the success of a business. With the changing demographics of society and its affect on the American workforce, organizations must truly embrace diversity and inclusion. â€Å"For companies to succeed in the global marketplace, they must make the most of the full range of their people. Companies must attract and retain theRead MoreDiversity and Inclusion Paper1085 Words   |  5 PagesThinking About Diversity and Inclusion Paper SOC/315 December 15, 2010 Professor Dr. Lorthridge Introduction This paper will discuss and focus on the four dimensions of diversity: ethnicity, gender, differences in skills, abilities and personality traits and how they have an impact in my workplace. To be able to go further in this paper one should understand the definition of diversity. Diversity is a variety between people associated to factors such as culture, employment status, educationRead MoreImportance Of Diversity And Inclusion1793 Words   |  8 Pages Diversity and Inclusion Diversity and Inclusion is a field within Human Resources that focuses on ensuring the cultural sensitivity as well as the cultural inclusion within an organization (RBC, n.d.). More specifically, diversity is both including and respecting differences of ethnicity, gender, age, national origin, disability, sexual orientation, education, and religion (RBC, n.d.). As where Inclusion is the state of being valued, respected, and supported regardless of what diverse background

Essay ROME IN THE AUGUSTINIAN AGE - 1775 Words

30 BC ~ Octavian was given the title of Imperator, and was used in the Eastern provinces. Imperium suggests unlimited imperium (or power) (Antiquity 2 Interpreting The Past) This was the first of many titles that were to be given to Octavian after his defeat of Mark Antony in 31 BC at the Battle of Actium. It indicates that the provinces thought Octavian was worthy of being honoured, and that the power he possessed at the time should remain. Therefore making it the first factor that led to the rise of Octavian. 28 BC ~ During the struggle between Octavian and Antony, both men had purged the Senate of men who they viewed as posing a threat to them and who might initiate a revolt. These men were often replaced with loyal supporters. In 28†¦show more content†¦Therefore, although Dio Cassius was writing approximately two centuries after the events, it would have been possible for him to have quoted direct speeches made by Octavian. Dio Cassius’ context also needs to be taken into account. He was a Senator, consul and proconsul himself, and was therefore, like most ancient Roman historians, an elite male, writing about an elite male, for other elite males. Octavian himself does not clearly state whether or not the transfer took place at one point, or over an extended period of time in a series of steps (as is the belief of some historians), â€Å"I transferred the republic from my power to the dominion of the Senate and people of Rome.† (Res Gestae Divi August) caution ne eds to be taken when assessing this source as it is Octavian’s own account of what happened, and so is obviously extremely biased, aiming to portray himself and his achievements as he wanted them to be remembered. Regardless of the time period the significance of Octavians actions are clear. He gave up his powers and returned absolute authority in the provinces as well as his control of the legions that were sanctioned there. (Antiquity 2 Interpreting The Past) This was significant as these legions had been the basis of his power. As Eck highlights in his The Age of Augustus Octavian theoretically gave up his authority, but in reality the Senate and people of Rome had little power as they lacked the ability to initiateShow MoreRelatedMartin Luther : A Father Of The Protestant Reformation1462 Words   |  6 PagesHans and Margaretta Luther. After the birth of Martin, Hans moved his family of ten to Mansfield, Germany, and began his own copper mining business where he b ecame quite prosperous. At the age of five, Martin began attending a local school where he learned to read and write as well as the Latin language. At the age of thirteen, Martin began attending a school in Magdeburg, run by the Brethren of the Common Life (McKim 4). Martin Luther found a great deal of interest in the monastic life; however, hisRead More Martin Luther Essay1217 Words   |  5 PagesLuther received a sound primary and secondary education at Mansfeld, Magdeburg, and Eisenach. In 1501, at the age of 17, he enrolled at the University of Erfurt, receiving a bachelors degree in 1502 and a masters degree in 1505 . He then intended to study law, as his father had wished. In the summer of 1505, he abandoned his studies and his law plans, sold his books, and entered the Augustinian monastery in Erfurt. The decision surprised his friends and appalled his father. Later in his life, LutherRead MoreThe Reformation in Germany1299 Words   |  6 PagesNovember 10th, 1843, in Eisleben, Germany. At the age of 18, in 1501, he enrolled into the University of Erfurt. During a terrible thunderstorm at Erfurt, he prayed to St. Anna and promised that, if he came out of the storm alive, he would become a monk. After surviving the storm however, Luther regretted this promise, but still joined a monastery in 1505, becoming an Augustinian friar. In 1510, he visited Rome on behalf of a number of Augustinian monasteries, and was disgusted by the corruption thatRead MoreBackground Information Of The Reformation And Definition961 Words   |  4 Pagescurrent publication of PBS.org, Martin Luther â€Å"plunged a knife into the heart of an empire that had ruled for a thousand years, and set in motion a train of revolution, war and conflict that would reshape Western civilization, and lift it out of the Dark Ages.† Desiderius Erasmus (1466-1563) was a Dutch born scholar who actively supported the Northern Renaissance philosophy of Christian Humanism. Christian Humanism â€Å"emphasized human dignity, beauty, and potential, and reacted against the religious authoritarianismRead MoreMartin Luthers Life and Teachings Essay1610 Words   |  7 Pageswas a Christian theologian and an Augustinian monk. He was born on November 10, 1483 to Hans and Margaretha Luder in Eisleben, Germany. The day after his birth he was baptised on the day of the St. Martin of Tours. Martin’s father wanted more for his youngest son so he did everything he could to get his son involved in the civil service and bring honor to their family. His father sent him to various schools in Mansfeld, Magdeburg, and Eisenach. In 1501, at the age of seventeen, Martin entered theRead MoreThe Life and Work of Martin Luther Essay1531 Words   |  7 Pageshistory, Martin Luther rattled the cages of the legalistic, heretical Roman Catholic authorities, and enabled the masses to encounter God in a more direct way from that point on. The New Westminster Dictionary of Spirituality describes him as, â€Å"â€Å"An Augustinian Eremite friar and theology professor at Wittenberg, who emerged as the principal guide and spokesman of the Protestant Reformation, giving his name to the strongest wing of that movement†¦ predominantly regarded as church leader, reformer and innovatorRead MorePolitics And City Of God : Issues And Medieval Political Thought Essay1717 Words   |  7 PagesPolitics in Augustinian City of God: Issues in Medieval Political Thought By Okechukwu S. Amadi Department of Political Administrative Studies University of Port Harcourt, Port Harcourt, Nigeria E-mail: okechukwu.amadi@uniport.edu.ng Abstract In this paper we have attempted to show the significance of St. Augustine’s thought on the problems of politics as contained in his famous work The City of God. We established that his theoretical enterprise on politics and State based as it were on theRead MoreEssay on A Very Brief History of the Papacy1499 Words   |  6 Pagesapostles. The Roman Church was the first in the empire to be established by the Apostles. Since the 4th century the Roman Empire was being primed to receive the church as the highest power in its land. When the barbarians started their invasion on Rome the church had a very powerful leader at the time. Pope Gregory I was responsible for Rome’s finances, food, water supply, and policing. He put a new face to the Papacy. He established a new Liturgy of the church. Liturgy means a service to theRead MoreConstantine s Edict Of Milan854 Words   |  4 Pagesâ€Å"hinges† of history. In 313 CE, Constantine passed the Edict of Milan. This edict declared the freedom of everyone in the Roman Empire to choose their own religion. He neither made polytheism illegal nor did he make Christianity the official religion of Rome. Instead, to placate both pagans and Christians, both were acceptable to be practiced. This edict also stated that the emperor was protected by the â€Å"highest divinity,† whether that was God, Jupiter or any other god in the Roman pantheon. ConstantineRead MoreA Look At Roman Imperial Portraiture1572 Words   |  7 PagesImperial Portraiture The Roman tradition of art, particularly architecture and sculpture is rooted in adopting styles of the past to convey a particular message. The combination of Greek and Etruscan styles, such as in the Temple of Portunus in Rome, ultimately culminate to reference a new meaning and style that is independently roman. Similarly to architecture, the first Roman Emperor, Augustus, chose to liken both is architecture, by using stone and the orders, and his portraiture back to the

MayBank Malaysia’s Largest Bank and Financial Group Free Essays

1. 0. INTRODUCTION 1. We will write a custom essay sample on MayBank: Malaysia’s Largest Bank and Financial Group or any similar topic only for you Order Now 1. MAYBANK BERHAD BACKGROUND Maybank is a trade name for Malayan Banking Berhad. Maybank is well known as the largest bank and financial group in Malaysia, with significant banking operations in Singapore, Indonesia and the Philippines. This bank also has large interests in Islamic banking throughout Maybank Islamic Berhad and insurance via its Etiqa subsidiary. As it moves into its six decade, Maybank Group already show it commitment and changes in order to become the financial service leader in Malaysia. From its incorporated on 13th May 1960, Maybank starting its operation on 12th September 1960 at Mansion House, High Street, Kuala Lumpur. At that time, Malayan economy was fully dependant on rubber and tin and Maybank take the chances to be the first wholly bank that owned finance company. It was known as Malayan Finance Corporation and later its change to Maybank Finance. Maybank opened its first overseas branch in Brunei on 28th November 1960 followed by South Bridge Road, Singapore in December 1960. On 12th December 1962, the Hong Kong branch was opened followed by a branch in London on 12th September 1962. Maybank also listed on Kuala Lumpur Stock Exchange on February 17 at the same year. On September 1973, Maybank step forward and sets up its investment banking arm known as Aseambanker and was already rename as Maybank Investment Bank in 2009. In 1974, Maybank introduced the Rural Credit Scheme which purposed its services to rural sectors and also to fulfil the government’s objective which want to balance the economic among populance. As the time passed by, Maybank upgraded its services and come out with the first mobile bus banking services in Johor in 1976 which provided financial services to rural communities. Maybank also introduced Mayban Phoenix Assurance Berhad in 1977 with the bank hold 70 % equity and the remaining 30% is held by British Phoenix assurance and changed its name to Mayban Assurance. In 1978, Maybank become the first Malaysian bank that computerized all the saving and other current account services. Maybank launched its first credit card called Maybank Visa Card in year 1980. Then, around 1983, the foundation stone of Menara Maybank or known as Maybank Headquarter was lay by Malaysian fourth Prime Minister, Tun Dr Mahathir Bin Mohamed. Maybank also step forward by opened Balai Seni Maybank and Maybank Numismatic Museum that officially launched by Tan Sri Dato Jaafar Hussein, Governor of Bank Negara Malaysia. An offshore bank in Labuan International Financial Centre was set up by Maybank to prove their establishment in this sector. After that, in 1992, Maybank formed Maybank Securities. This situation clearly show that Maybank always improving their standard year by year by introducing new services and products. Then,in year 1996, Maybank sell Kwong Yik Bank to Rashid Hussain Berhad Maybank also become the first bank that offer the convenience of ticket less travel for domestic flights on MAS through MASET (MAS Electronic Ticketing) in 1997. Maybank also upgraded its services by introducing Internet Banking services or known as Maybank2u. com that help their customer to use Maybank services at any time and places. In year 2001, Maybank then merged with Pacific Bank Berhad and Phileo Allied Bank berhad which well known as foreign banks. At the same year, Maybank also introduces Dataran Maybank which consists of head office of Mayban Finance, Maybank General Assurance, Mayban Fortis Holding, Mayban Life Assurance, Maybank Securities and last but not least is Maybank Futures. In year 2004, Mayban Finance vested all their entire operation and business into Maybank. Around 2008, Maybank was starting to establish its Islamic Banking Subsidiary known as Maybank Islamic Berhad. Besides that, Maybank also completed the acquisition of 15% in An Binh Bank (Vietnam), 20% of Muslim Commercial Bank of Pakistan and 97. 5% of Bank International Indonesia (BII). In addition, Maybank won for the second year Malaysia’s Most Valuable Brand (worth RM9. 3 billion), and Deal of the Year – Insolvency Restructuring Deal of the Year at the 2008 ALB SE Asia Law Awards. Maybank was founded by Malaysian business tycoon Khoo Teck Puat, who died in 2004. The company was led by President and CEO Amirsham Abdul Aziz for some two decades until March 2008 after which he was appointed Minister in the Prime Minister’s Department in-charge of the Economic Planning Unit, a post he held until April 2009. Dato’ Sri Abdul Wahid Omar was officially appointed as President and CEO of Maybank Group in May 2008. As of June 30, 2010, Maybank boasting group assets worth RM337 billion (US$106 billion), placing it among the top 120 banks worldwide. Malayan Banking is also a listed corporation on Bursa Malaysia. Maybank is well known as the largest bank in Malaysia with 384 domestic branches and 190 international branches and offices. Maybank is largest listed companies on the Malaysian Stock Exchange, Bursa Malaysia, with a market capitalization of over RM54 billion (USD22 billion) as of end-March 2011. In addition, Maybank was ranked at 458th in the Forbes Global 2000 Leading Companies with market cap of USD 20. 8 billion in year 2011. 1. 2. MAYBANK OPERATION Maybank operates consumer banking, business and corporate banking as well as private banking services, through a network of 384 branch offices and more than 2,800 automated teller machines in Malaysia. The company operates 22 branches throughout Singapore providing a full range of banking and financial products and services. Maybank, throu gh Maybank Philippines Incorporated, has 50 branches in the Philippines and also has a banking presence in most of the other Southeast Asian markets, including Brunei, Papua New Guinea, Indonesia, Cambodia and Vietnam. The bank also operates branches in New York, London, Hong Kong and Bahrain. Beside its commercial banking network, Maybank operates a number of specialized subsidiaries in the insurance, investment banking and assets management, and finance sectors. The group’s subsidiaries include Etiqa Insurance Takaful which provides both conventional and Shariah compliant insurance products, and Maybank Investment Bank which is the Group’s investment banking division following the acquisition of Maybank Discount and Maybank Securities. Maybank was the first Malaysian bank granted the right to establish a branch office in China. How to cite MayBank: Malaysia’s Largest Bank and Financial Group, Essay examples

Fdrs War Message free essay sample

In his address to Congress, Franklin Delano Roosevelt (FDR) speaks urgently and fluently about our need to act, or more specifically, our need to declare war on Japan. Roosevelt begins by complementing his audience and speaking very straight forward about what had happened. Utilizing some effective connotations, Roosevelt states, â€Å"the United States of America was suddenly and deliberately attacked by naval and air forces of the Empire of Japan. Notice, â€Å"suddenly†, â€Å"deliberately† and â€Å"Empire didn’t necessarily need to be in that statement. These uses of connotation can also be seen as a means of expressing pathos, as to set the audience up and appeal to their emotions. Further in the article, FDR brings back the idea of a victimized America, this time further emphasizing it. â€Å"The attack yesterday on the Hawaiian Islands has caused sever damage to American naval and military forces†, FDR explains. He does his best to stress how much of a victim we have become, again developing pathos. We will write a custom essay sample on Fdrs War Message or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page FDR then goes on to use some repetition as an appeal. â€Å"Last night Japanese forces attacked†¦Last night Japanese forces attacked†¦Last night Japanese forces attacked†¦Ã¢â‚¬  This repetition is obviously used as another rhetorical strategy meant to again appeal to emotion; it is at this point that FDR shifts to a more logical appeal. Explaining Japan’s unjust actions, FDR divulges, â€Å"Japan has, therefore, undertaken a surprise offensive extending throughout the Pacific area. † Continuing, â€Å"The facts of yesterday and today speak for themselves. The people of the United States have already formed their opinions and well understand the implications to the very life and safety of our nation. † Using a sort of a common sense approach, FDR logically explains that it is only logical that we view Japan as an enemy, or furthermore, that we should declare war.

The Interest of An Audience Essay Example For Students

The Interest of An Audience Essay Examine Priestlys Stagecraft In Act 1 of An Inspector Calls. How does he use dramatic Techniques To Engage The Interest of An Audience.  In An Inspector Calls J.B. Priestley tries to get the point of socialism across; this is the view that we are all responsible for each other. He uses the harshness of the inspector to get his views across, eventually making the Birlings realise that we all have a duty of care towards other people no matter what age. During Act 1 we get the feeling that things arent as they should be. For example, the situation between Sheila and Gerald is not at all what it seems. Gerald says that he has been away for the summer on business, but Sheila suspects that maybe it wasnt all business as the stage directions state that she speaks in a half serious, half playful tone. Furthermore, when Sheila is presented with the engagement ring she responds with is it the one you wanted me to have, suggesting that Gerald has complete control within the relationship. We will write a custom essay on The Interest of An Audience specifically for you for only $16.38 $13.9/page Order now Throughout Act 1 Priestley uses dramatic irony to convey Mr. Birlings arrogance and complacency because within his speeches he mentions that the Titanic is absolutely unsinkable and he also mentions that by 1940 the world will have forgotten all these silly little war scares. These are especially ironic as the Titanic did sink and just two years after that the First World War started lasting for four years and killing millions. Another use of dramatic irony occurs when Mr Birling mentions 1940, which is during a Second World War, so the total opposite of what he says will happen. Mr. Birling also relates to how the Capital versus Labour agitations will be a thing of the past. This shows even more ignorance as in 1936 the total reverse happened as the Great Depression occurred. This makes the audience feel that Mr. Birling is ignorant, complacent and maybe even an idiot. From the start of Act 1 we get a feel for Mr. Birlings character and the way Priestley writes about the other characters lets the audience form their own opinion about them, but by the end of the play the audiences views of most characters will have changed, backing up the view that you should never judge people by appearances alone. The Birlings seem to be a good, honest family but as we learn throughout they are far from that. This creates tension as the audience wonder what other actions the Birlings could have done to contribute towards Eva Smiths suicide. For example, during the stage directions at the start of act one we get a sign that things are not as they should be when it mentions that the lighting should be pink and intimate until the inspector arrives, and then it should be brighter and harder. This suggests that to start with the lighting expresses the situation that everything is all right and intimate, but when the inspector arrives the lighting becomes harder symbolising the actions the Birlings have done to contribute towards Eva Smiths death. From the moment the Inspector arrives he takes control of the characters. His answers are short and he makes no attempt to develop a conversation that does not involve the inquiry he is conducting. Additionally, he never conducts two lines of inquiry simultaneously, breaking down each member of the Birling household individually because one person and one line of inquiry at a time. Otherwise theres a muddle. This is shown when he presents the photograph to each of the family members in turn. For example, when he shows the photograph of the girl to Mr. Birling, Eric and Gerald both try to get a glimpse of the photgraph but the Inspector interposes himself between the two, continuing his desire for one line of inquiry at a time. This creates suspense and tension because whilst he deals with one member of the Birling household the audience can suspect and imagine what the other members of the family have done to contribute towards Eva Smiths suicide.

Farm Standard Council Case Cost Allocation

Farm Standard Council Case Cost Allocation Introduction Fixed/variable cost thinking has no place in today’s cost accounting world; those are words of Hervey (2010, p.1) an all time accounting specialist. This observation is as result of many limitations that accountants and managers have experienced in the past years in their efforts to differentiate between fixed and variable costs.Advertising We will write a custom essay sample on Farm Standard Council Case: Cost Allocation specifically for you for only $16.05 $11/page Learn More Some costs cannot be classified as either fixed or variable costs and yet they have to be allocated somewhere in the process of allocating costs to different cost centers. Traditional costing is also expensive compared to other methods (Alabbadi Areiqat, 2010, p.239). The inadequacies in this traditional cost approach have led to development of other methods that can allocate costs appropriately to their respective cost centers. One of these methods is activity-ba sed costing (ABC) that allocates costs to different centers based on the activities that have resulted to these costs. This paper will use Farm Standard Council case to look at the differences between traditional cost allocation and activity-based cost allocation. Activity-Based Costing In the case of Farm Standard Council, activity based costing is used rather under traditional cost accounting in identifying different cost centers in the cost pool and also in the cost allocation. ABC approach is based on activity and not volume (Bengu, 2010, p.213). Cost centers include equipment, general farm, maintenance and shop among others. Cost centers are classified into support center, services center, production center, marketing and profit centers. Costs are allocated to different production activities such as production, harvesting, processing and storage. These costs are then divided by the quantities of crops produced at the end of the season in order to calculate the amount of profit produced per hectare of land.  If the Farm Council used another approach such as traditional cost accounting, it would not be easy for the management to allocate costs to different cost centers and hence calculating profitability of each crop would be a challenge. It would not have been easy for the management to allocate some costs that are neither fixed nor variable. Costs such as maintenance and shop could not be fairly allocated as either variable or fixed thus giving misleading information about profitability of each crop. This view is supported by Rezaie, Ostadi, and Torabi (2008), who claim that ABC is more reliable than traditional approach (p.1047).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As Harvey (2010) posits, costs are no longer driven by volume but by the demands of customers (p.2). However, not all the costs are driven by customers since some like maintena nce are fixed. Thus, this case study provides a good example of how activity-based accounting can be employed in agricultural enterprises when allocating their costs. Alternative Solution The alternative solution is a more general cost accounting approach that may apply in many situations since the suggested solution (activity-based costing) was tailored to specifically fit the situation of Mary and John farms. The alternative approach provides a design that summarizes all the cost centers into three categories viz. support, production and profit centers (Farm Financial Standard Council, n.d, p.14). The advantage of the alternative solution is that it is simpler compared with the suggested solution. Accountants and managers can group similar costs in one centre to avoid complexity in their allocation. In the suggested solution, all the costs have to be accounted separately which involves a lot of work. Conclusion ABC approach is much better than traditional cost approach since all c osts can be fairly allocated to their respective cost centers. Suggested solution applies this approach in allocating cost in different activities. However, I would prefer alternative solution since it is more reliable and at the same time simple to use. References Alabbadi, H., Areiqat, A. (2010). The Systematic Relationship between the Activity Based Management (ABM) and the Activity Based Costing (ABC). Interdisciplinary Journal of Contemporary Research in Business, 2(2), 239-264. Bengu, H. (2010). The role of activity based budgeting on target costing practices. Suleyman Demirel University Journal of Faculty of Economics Administrative Sciences, 15(1), 213-233. Farm Financial Standard Council, (n.d). Managerial Accounting Case Studies. Case Study, No. 1, 1-14.Advertising We will write a custom essay sample on Farm Standard Council Case: Cost Allocation specifically for you for only $16.05 $11/page Learn More Harvey, R. K. (2010).Throw Out Fixed and Va riable Cost Thinking- Bring In Activity-Based Costing to Business Decisions. White Paper, I, 1-6. Rezaie, K., Ostadi, B., Torabi, S. A. (2008). Activitybased costing in flexible manufacturing systems with a case study in a forging industry. International Journal of Production Research, 46 (4), 1047-1069.

Post-reading and study activities Research Paper

Post-reading and study activities - Research Paper Example This is an unfortunate situation, but it does happen. â€Å"Kids who struggle with reading dont need a dramatically or categorically different approach (Feldman)† what they need are dedicated teachers who are willing to spend more time with them and make reading interesting. Gone are the days when teachers stand before a class and read; while the students sit and look as if they are listening to boring sermon. Teachers need teaching aid and the ability to make reading fun. Reading is no longer an activity of turning the pages, and testing students in order to see if they know the words in the lesson. More time should be given to students who are â€Å"delinquent.† Of course, they will not appreciate the extra attention. However when they are grouped, and given an aid like the graphic organizer, they will begin to have fun. In this first activity, the Graphic Organizer will be used. Teacher will give students this work sheet after they have read and discussed the reading, explain to them what is meant by cause and effect (of course most of them have already used this), assume no one knows. Teacher may ask some cause and effect question by way of explanation. Students will work in groups of four or three. They will be given the work sheet and whether they want to use the book or memory, they should fill in the effect map as best they can. The objective of this activity is to help students to think logically. In this activity, students will answer question about the passage. The objective of this activity is to help students develop their comprehension skills, to use inference, and to express themselves in writing. Everywhere you hear it. On the streets, in churches in the media, sometimes even from teachers. People using â€Å"you know what I am saying?† It is even worse when their only adjective is a curse word. Students are no different, their vocabulary is limited and it is obvious