Monster writing paper
Essay Topics For Wbsedcl Written Exam
Wednesday, August 26, 2020
8 Tips to Prepare for Your Comprehensive Examination
8 Tips to Prepare for Your Comprehensive Examination Essentially all masterââ¬â¢s and doctoral projects require graduate understudies to take complete tests. Such tests are actually that: Comprehensive, expected to cover the whole field of study. Itââ¬â¢s a serious deal and your exhibition on your lords or doctoral exhaustive test can represent the moment of truth your master's level college profession. Learning everything to think about your field is overwhelming, yet dont let it overpower you. Be methodical in your arrangements and follow these tips to get your reading in progress and get ready for your thorough tests. Find old tests Understudies frequently don't take individualized tests. This is particularly valid for masterââ¬â¢s comps. Thorough tests are frequently managed to gatherings of understudies. In these cases, divisions for the most part have a pile of old tests. Exploit these tests. Sure you likely won't see similar inquiries, yet the tests can give information about the sorts of inquiries to expect and the base of writing to know. At times, in any case, extensive tests are customized to every understudy. This is especially valid for doctoral comps. For this situation, the understudy and consultant or in some cases a complete assessment panel cooperate to distinguish the scope of themes canvassed in the test. Talk with experienced understudies. Progressively experienced alumni understudies have a ton to offer.à Look to understudies who have effectively finished their comps. Pose inquiries like: How are comps organized? How could they get ready? What they would do any other way, and how sure did they feel on test day? Obviously, additionally get some information about the substance of the test. Talk with teachers. Normally, at least one employees will plunk down with understudies and discussion about the test and what's in store. In some cases this is in a gathering setting. Something else, ask your coach or a confided in employee. Be set up with explicit inquiries, for example, how significant is understanding and refering to exemplary examination as contrasted and current work? How is the test sorted out? Request proposals on the most proficient method to get ready. Accumulate your investigation materials. Assemble exemplary writing. Direct writing searches to accumulate the freshest most significant bits of exploration. Be cautious since its simple to become devoured and overpowered with this part. You wonââ¬â¢t have the option to download and understand everything. Settle on decisions. Consider what youââ¬â¢re perusing. Itââ¬â¢s simple to escape with the undertaking of perusing, taking notes, and remembering gobs of articles. Dont overlook that you will be gotten some information about these readings, develop contentions, and examine the material at an expert level. Stop and consider what youre perusing. Distinguish topics in the writing, how specific lines of reasoning developed and moved, and verifiable patterns. Remember the master plan and consider each article or part - what is its place in the field on the loose? Think about your circumstance. What are the difficulties you face in planning to take the comps? Finding and perusing study materials, dealing with your time, keeping beneficial, and figuring out how to talk about the interrelations of hypothesis and examination are all piece of reading for comps. Do you have a family? Flat mate? Do you have the space to spread out? A peaceful work environment? Consider all the difficulties you face and afterward devise arrangements. What explicit move will you make to battle each challenge? Deal with your time. Perceive that your time is restricted. Numerous understudies, particularly at the doctoral level, cut out time that they give only to contemplating - no working, no instructing, no coursework. Some take a month, others a mid year or more. You have to choose what to concentrate and how much an ideal opportunity to dedicate to every subject. Its possible that you have a superior handle of certain themes than others, so circulate your investigation time appropriately. Devise a calendar and put forth a coordinated attempt to decide how you will fit in the entirety of your studying.à Each week set objectives. Every day ought to have a plan for the day. Tail it. You will locate that a few themes take less time and other additional time. Modify your timetable and plans in like manner. Look for help. Recollect that youre not the only one in getting ready for comps. Work with different understudies. Offer assets and exhortation. Basically hang out and talk about how youââ¬â¢re moving toward the errand and help each other deal with the pressure. Consider making an investigation gathering, set gathering objectives, and afterward report your advancement to your gathering. Regardless of whether no different understudies are getting ready to take comps, invest energy with different understudies. Perusing and concentrating in detachment can prompt forlornness, which surely isnt useful for your confidence and inspiration.
Saturday, August 22, 2020
Free Essays on Green Is The Colour
A pundit has mentioned the accompanying objective fact about Fernandoââ¬â¢s Green is the Color: Clearly, the focal worry (of the novel) is the means by which individuals of various races, the beneficiaries of provincial and vagrant narratives, face the difficulties of living side by side.â⬠Does this remark work, for you, as a satisfactory summation of the novelââ¬â¢s topical concerns? In Fernandoââ¬â¢s Green is the Color, there is no uncertainty that the focal concern is about how individuals of various races face the difficulties of living next to each other. Nonetheless, other than this, perusers ought to likewise look past this focal worry to uncover Fernandoââ¬â¢s different concerns in regards to the countryââ¬â¢s future from different viewpoints. In spite of the fact that this novel was written in the setting of post 13 May 1969, its topical concerns are additionally pertinent to the Malaysian culture of today. For whatever length of time that Malaysia has not made genuine progress in the development of a typical ââ¬Å"Bangsa Malaysiaâ⬠personality, the issues caught by Fernando in this story will stay pertinent to the Malaysians. In this novel, Fernando draws out the issues that plague the three primary races at that timeframe. To Fernando, it is essential to address the issues that all races are confronting in the event that we need to accomplish a Malaysia that is joined from each viewpoint. It is likewise Fernandoââ¬â¢s aim to feature these issues as he needs his perusers of various races to comprehend the circumstance and furthermore the predicament of their kindred Malaysians who are of various foundations. In any event, for Malaysians of today, it is acceptable to comprehend the historical backdrop of each otherââ¬â¢s culture, with the goal that better understanding among one another could be fashioned to open the route up for Fernandoââ¬â¢s dialogic vision for the country, which as per Mohammad A. Quayum in ââ¬Å"Shaping a New Destiny with Dialogic Visionâ⬠, ââ¬Å"accommodates generally various standpoints for advancing cooperation and peaceâ⬠(169). Through this novel, Fernando features the probl... Free Essays on Green Is The Color Free Essays on Green Is The Color A pundit has mentioned the accompanying objective fact about Fernandoââ¬â¢s Green is the Color: Clearly, the focal worry (of the novel) is the manner by which individuals of various races, the beneficiaries of pioneer and vagrant accounts, face the difficulties of living side by side.â⬠Does this remark work, for you, as a satisfactory summation of the novelââ¬â¢s topical concerns? In Fernandoââ¬â¢s Green is the Color, there is no uncertainty that the focal concern is about how individuals of various races face the difficulties of living one next to the other. Be that as it may, other than this, perusers ought to likewise look past this focal worry to uncover Fernandoââ¬â¢s different concerns with respect to the countryââ¬â¢s future from different angles. In spite of the fact that this novel was written in the setting of post 13 May 1969, its topical concerns are likewise pertinent to the Malaysian culture of today. For whatever length of time that Malaysia has not made genuine progress in the development of a typical ââ¬Å"Bangsa Malaysiaâ⬠character, the issues caught by Fernando in this story will stay pertinent to the Malaysians. In this novel, Fernando draws out the issues that plague the three primary races at that timeframe. To Fernando, it is critical to address the issues that all races are confronting in the event that we need to accomplish a Malaysia that is joined from each viewpoint. It is likewise Fernandoââ¬â¢s aim to feature these issues as he needs his perusers of various races to comprehend the circumstance and furthermore the situation of their kindred Malaysians who are of various foundations. In any event, for Malaysians of today, it is acceptable to comprehend the historical backdrop of each otherââ¬â¢s culture, with the goal that better understanding among one another could be manufactured to open the route up for Fernandoââ¬â¢s dialogic vision for the country, which as indicated by Mohammad A. Quayum in ââ¬Å"Shaping a New Destiny with Dialogic Visionâ⬠, ââ¬Å"accommodates generally various standpoints for advancing partnership and peaceâ⬠(169). Through this novel, Fernando features the probl...
Thursday, August 20, 2020
Formal Operational Stage of Cognitive Development Explained
Formal Operational Stage of Cognitive Development Explained Theories Developmental Psychology Print The Formal Operational Stage of Cognitive Development By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Medically reviewed by Medically reviewed by Steven Gans, MD on May 22, 2017 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on June 24, 2019 Stages of Cognitive Development Piaget's Theory Sensorimotor Stage Preoperational Stage Concrete Operational Stage Formal Operational Stage Support and Criticism In This Article Table of Contents Expand Piaget's Research Deductive Logic Abstract Thought Problem-Solving Hypothetical-Deductive Reasoning Current Observations View All The formal operational stage is the fourth and final stage of Jean Piagets theory of cognitive development. It begins at approximately age 12 and lasts into adulthood. At this point in development, thinking becomes much more sophisticated and advanced. Kids can think about abstract and theoretical concepts and use logic to come up with creative solutions to problems. Skills such as logical thought, deductive reasoning, and systematic planning also emerge during this stage.?? Illustration by Brianna Gilmartin, Verywell Piagets Research Piaget tested formal operational thought in a few different ways. Two of the better-known tests explored physical conceptualization and the abstraction of thought. Conceptualizing Balance One task involved having children of different ages balance a scale by hooking weights on each end. To balance the scale, the children needed to understand that both the heaviness of the weights and distance from the center played a role.?? Younger children around the ages of 3 and 5 were unable to complete the task because they did not understand the concept of balance. Seven-year-olds knew that they could adjust the scale by placing weights on each end, but failed to understand that where they put the weights was also important. By age 10, the kids considered location as well as weight but had to arrive at the correct answer using trial-and-error.?? It wasnt until around age 13 that children could use logic to form a hypothesis about where to place the weights to balance the scale and then complete the task.?? Abstraction of Ideas In another experiment on formal operational thought, Piaget asked children to imagine where they would want to place a third eye if they had one. Younger children said that they would put the imagined third eye in the middle of their forehead. Older children, however, were able to come up with a variety of creative ideas about where to place this hypothetical eye and various ways the eye could be used.?? For example, an eye in the middle of ones hand would be useful for looking around corners. An eye at the back of ones head could be helpful for seeing what is happening in the background. Creative ideas represent the use of abstract and hypothetical thinking, both important indicators of formal operational thought. Deductive Logic Piaget believed that deductive reasoning becomes necessary during the formal operational stage. Deductive logic requires the ability to use a general principle to determine a particular outcome. Science and mathematics often require this type of thinking about hypothetical situations and concepts. Abstract Thought While children tend to think very concretely and specifically in earlier stages, the ability to think about abstract concepts emerges during the formal operational stage. Instead of relying solely on previous experiences, children begin to consider possible outcomes and consequences of actions. This type of thinking is important in long-term planning. Problem-Solving In earlier stages, children used trial-and-error to solve problems. During the formal operational stage, the ability to systematically solve a problem in a logical and methodical way emerges. Children at the formal operational stage of cognitive development are often able to plan quickly an organized approach to solving a problem. Hypothetical-Deductive Reasoning Piaget believed that what he referred to as hypothetical-deductive reasoning was essential at this stage of intellectual development. At this point, teens become capable of thinking about abstract and hypothetical ideas. They often ponder what-if type situations and questions and can think about multiple solutions or possible outcomes. While kids in the previous stage (concrete operations) are very particular in their thoughts, kids in the formal operational stage become increasingly abstract in their thinking. As children gain greater awareness and understanding of their own thought processes, they develop what is known as metacognition, or the ability to think about their thoughts as well as the ideas of others. Current Observations The following observations were made about the formal operational stage of cognitive development: From Neil J. Salkind, Ph.D., author of An Introduction to Theories of Human Development: The formal operational thinker has the ability to consider many different solutions to a problem before acting. This greatly increases efficiency, because the individual can avoid potentially unsuccessful attempts at solving a problem. The formal operational person considers past experiences, present demands, and future consequences in attempting to maximize the success of his or her adaptation to the world.??From Christine Brain and Priscilla Mukherji, authors of Understanding Child Psychology: In the formal operational stage, actual (concrete) objects are no longer required and mental operations can be undertaken in the head using abstract terms. For example, children at this stage can answer questions such as: if you can imagine something made up of two quantities, and the whole thing remains the same when one quantity is increased, what happens to the second quantity? This type of reasoning c an be done without thinking about actual objects.??
Sunday, May 24, 2020
The Perspective of Embodiment in Healthcare - 1142 Words
The ways in which the perspective of ââ¬Ëembodimentââ¬â¢ enable the patient and the healthcare practitioner to understand and intervene holistically in the case of breast cancer Introduction In this essay I will discuss the perspective of embodiment, I will discuss breast cancer and its prevalence, and I will also discuss the holistic approach of embodiment in the case of breast cancer. I will outline the strongpoints and also the weak points of the holistic approach in the case of breast cancer. I will also outline the 4 bodies that make up the theory of embodiment, which are the phenomenological bodies, physiological body, the social body, and the clinical body. I will discuss the factors affecting South African women who have breast cancer; I will also discuss the common mistakes that healthcare practitioners do in the case of breast cancer. I will discuss how the perspectives of embodiment enable the patient and healthcare practitioner to understand and intervene holistically in the case of breast cancer Breast cancer is mainly prevalent amongst women in high socio-economic class (Van der Wiel 2013). Breast cancer is a type of cancer originating from breast tissue, m ost commonly from the inner lining of milk ducts or the lobules that supply the ducts with milk. Cancers originating from ducts are known as ductal carcinomas while those originating from lobules are known as lobular carcinomas. Breast cancer affects everyone but the likelihood of a man having breast cancer isShow MoreRelatedFlorence Nightingale : An Important Aspect Of Professional Nursing Practice1398 Words à |à 6 PagesFlorence Nightingale. This written record stands as legal evidence of accountability in the delivery of care, and serves as a method to communicate a patientââ¬â¢s status/progress between members of the interdisciplinary team (Chelagat, 2013). In the healthcare milieu, medical and disease focused charting is the usual practice among health care professionals. This biomedical-focused practice of documentation does not recognize the role of nursing practice in patient care as relational and holistic. A summaryRead MoreThe Effects Of Ageism On The Delivery Of Nu rsing Care For The Older Person1736 Words à |à 7 PagesThe aim of this essay is to provide the audience with an understanding of ageism in healthcare by critically analyzing the impact of ageism on the delivery of nursing care for the older person. This essay will be based from the perspective of the impact of a registered nurseââ¬â¢s ageist behaviour on the older patient, the nursing care of the older patient and the impact on colleagues in the health care team. This essay will also discuss theories and relevant principles of ageism, nursing care andRead MoreLeadership Is Essential For Health Care860 Words à |à 4 Pagesservices (Tillman, 2015). All these skills and attributes together work towards creating a systems thinker and good leader (Tillman, 2015). The Healthcare Quality Book defines leadership as ââ¬Å"working with people and systems to produce needed changeâ⬠(Ransom, Maulik Nash Ranson, 2012. pp. 311). The Ransom et al. text explains leaders must be; authentic embodiment of core values, trustworth, consistent in thought, word and deed, in love with work, rather than the position of leadership, someone who addsRead MoreShould Surrogacy Be Legal?941 Words à |à 4 Pagesextensive support network to provide the child a loving environment. As Assisted Reproductive Technology (ART) is getting more developed and frequently adopted, this brings infertile couplesââ¬â¢ dream of eagerly having babies to reality. In Evans v Amicus Healthcare Arden LJ further commented that, ââ¬Å"infertility can cause the woman or man affected great personal distress. In the case of a woman, the ability to give birth to a child gives many women a supreme sense of fulfilment and purpose in life. It goes toRead MoreThe Greatest Mistakes Of The Medical Field1288 Words à |à 6 Pagesindicate that I have failed at the last one. As I enter into nursing, I will bring a fresh perspective, innovation and vision. I am embracing my inner Florence. This deepens my understanding and appreciation of patient centeredness, safety and providing an increased overall quality of care (QSEN Institute, 2014). Professionalism in nursing represents many attributes. It is displaying virtue, the embodiment of integrity, honesty and authenticity. Exemplifying gratitude, for the here and now. Read MoreIndigenous Development in Canada1706 Words à |à 7 Pagesindigenous population are often recognised as some of the most disadvantaged and impoverished people in Canada, particularly when compared to the non-Aboriginal people. Figure 1. Estimated life expectancy of Canadaââ¬â¢s population at Birth Source: ââ¬ËThe Embodiment of Inequalityââ¬â¢ (Adelson, 2005: 49). For example Aboriginal people in Canada suffer from much higher rates of mortality and morbidity than the non-aboriginal population. This is exemplified in figure 1. which shows that the life expectancy betweenRead MoreBusiness Strategy Concepts Nike Inc.1034 Words à |à 5 Pagesapplying a competitive strategy, the product plays a role as a link between supply and demand, so the success is determined by the ability of the company to overtake the competition and of course, by the quality of the product from the clientââ¬â¢s perspective. Nike adapts their products to different markets, striving for diversity and reaching all kind of consumers. To keep its position in the market and competitive advantage over other players in the same industry, Nike must safeguard that its businessRead MoreBlack Sexual Politics1702 Words à |à 7 Pageswhich did not resume at all until the New Deal Period. Even then, African Americans were often barred from the new assest-building programs that benefitted whites.â⬠(p. 105). Lui mentions that, in the United States, things such as poor housing, healthcare and illiteracy and unemployment are modern bonds of slavery since they are holding blacks back. Collins says that these are all just transformed versions of slavery from the traditional time period. Collins mentions that the cause of this transformationRead MoreWaist High in the Wordl by Nancy Mairs1416 Words à |à 6 PagesDespite her disability, her acceptance and appreciation of her state has enabled her to live the present moment as if it were her last. She taught me that in real life situations everyone has a story and to not be eager to judge. Going into the healthcare field, I will keep in mind to not look at people with disab ilities and have pity for them and make things more accessible to them. Nancy provides good lessons to those with disabilities, but provides even more vital ones to the able-bodied. SheRead MoreSerial Killers And The Serial Killer2026 Words à |à 9 Pagesturned into a free fall with his downhill spiral. Serial killers represent the extent of how cruel people can become. In the article ââ¬Å"Some thoughts on the Psychological roots of the behavior of serial killers as narcissists: an object relations perspectiveâ⬠by Zelda G. Knight states ââ¬Å"Serial murders, especially if they are sexually motivated, are perhaps the most repugnant acts of violence as they embody the ultimate capacity for human crueltyâ⬠(Knight 2). When, other factors are mixed in with more
Wednesday, May 13, 2020
How Does Obesity Impact Children Essay - 1602 Words
Jala Woolridge 4th Block November 2, 2016 Part 3 Paper:Researching my topic During my first few days at Roberto Benejam M.D., I was assigned with finding a topic that I wanted to know more about. I wanted to research something that was big that many people didnââ¬â¢t know about, something that could be informing to me and other teens my age. I will say that before I did any research I didnââ¬â¢t think about any diseases or the harm it could cause to one s body. My partner, Alyssia Benejam, basically helped me with my choices to find a question and give me more info about m research question. After a while of thinking and deciding it finally came to me, ââ¬Å"In what ways does obesity impact children?â⬠Obesity is defined as, the condition of being ââ¬Å"grosslyâ⬠fat or overweight. As a teen we have stopped trying to figure out how obesity really works and why does it matter so much. As children we are told that we should a certain weight at this age and this height, Like that is how the world is set, these are their standards. This got me think, what effects does obesity have on one s body and is it really a bad thing? Some of the main things I wanted to really focus on was health issues, obesity information, binge eating, fatigue, pot belly, depression, snoring and cancer. These are some of the big effects of being obese. I also kind of wanted to learn a little bit more about BMI scale and how it works with height and weight for people.While working with Alyssia Benejam andShow MoreRelatedDoes Counseling Help Children with Issues of Obesity? Obesity in children is an epidemic that700 Words à |à 3 PagesDoes Counseling Help Children with Issues of Obesity? Obesity in children is an epidemic that continues to be a serious problem in our nation. Over the past thirty years, childhood obesity rates in the United States have tripled, and currently, approximately one in three children in the U.S. are overweight or obese. High body mass index (BMI) among children and adolescents is a public health concern in the United States (Ogden, Carroll, Curtin, Lamb Flegal, 2010). According to the CentersRead MoreChild Hood Obesity : Is It Parental Essay831 Words à |à 4 PagesChild Hood Obesity I choose child hood obesity: Is it parental nurturing to blame? I believe its a very important topic that affects our youth today. Youth now a days watch a lot of tv and hardly go outside. They don t eat a well balance meal and donââ¬â¢t exercise. The lack of activity and unbalance meals is making our youth obese. The author on this article La Rocca JD, blames the parents on children being obese. Blaming the lack of exercise and nutrition. Obesity if left untreated can cause psychologicalRead MoreChildhood Obesity And How Genetic, Social And Environmental Factors Help The Problem Of Obesity970 Words à |à 4 PagesObesity is now considered an epidemic stated by Hall and Elliman (2010) they also declared how around one to two thirds of children will go onto become obese. To be able to avert obesity there needs to be an understanding of what elements can cause obesity, but also to understand the harm it can have on the health and wellbeing of the child, this allows people to supp ort children with the condition. This essay will delve deeper into this in relation to childhood obesity and how genetic, social andRead MoreWhat Affects Child Obesity? Essay1397 Words à |à 6 Pages What Impacts Child Obesity? à à à à à à à Child obesity is fast growing epidemic throughout the United States, and is becoming a major health concern for the children of todayââ¬â¢s society. A child with a BMI (body mass index) greater than 95 percent is considered obese; however, if a child has a BMI of 85, but still less than 95, they are only considered overweight. Since the 1960ââ¬â¢s, the prevalence of child obesity has tripled beyond its original percentage. Many factors can influence a child becomingRead MoreThe Dietary Influences Of Childhood Obesity Essay1435 Words à |à 6 Pagesmore cases involving childhood obesity throughout the United States than ever before. In this generation, 17% of all children across the country are suffering from obesity. Many say that dietary influences such as school lunch options, food deserts, advertising of foods, portion sizes, unhealthy eating patterns, and a lack of exercise are the major causes of childhood obesity. Others believe that where, h ow, and what children eat does not factor into childhood obesity. Rather, genetic components areRead MoreAnalysis Of The Documentary The Mentality Of Parents 981 Words à |à 4 Pagesexplores and supports how parental feeding relates to childhood obesity. The documentary administrates the mentality of parents, goes into depth about the food parents allow their children to consume, and explores other causes and effects of childhood obesity. The documentary emphasizes how parents believe their children will grow out of it and how their eating practices influence their children through the portrayal of the life of four Spokane families struggling with obesity. The informative documentaryRead MoreEssay on Obesity in America on the Rise1266 Words à |à 6 PagesObesity in America Today, 78.1 million American adults and 12.5 million children are obese. Obesity in America is a unstoppable epidemic. Since the 1960s, the number of obese adults have doubled and the number of obese children have tripled. Because of Americaââ¬â¢s obesity problems, Surgeon General David Satcher issued a report saying; The Surgeon Generals Call to Action to Prevent and Decrease Overweight, said that obesity have reached epidemic proportions in America. Obesity in America has noRead MoreThe Obesity Epidemic Of The United States Affects A Mass Portion Of All Children And Adolescents945 Words à |à 4 PagesThe obesity epidemic here in the United States affects a mass portion of all children and adolescents. The rapid growth in childhood obesity has become a prevalent health concern that is overlooked due to itsââ¬â¢ normality. The main focus of this issue has always been fixated on how to help those facing current problems with obesity. Instead, attention needs to be brought to the prevention of our countryââ¬â¢s #1 leading health concern, which has yet to be compromised. This ignorance has led millions ofRead MoreThe Effects Of Fast Food On Children991 Words à |à 4 Pages30% of children ages 6 to 11 are overweight? 15.3% of children ages 6 to 11 are obese? The impact obesity has on a child can become life changing. ââ¬Å"According to the CDC if current trends continue, 1 of 3 U.S. adults will have diabetes by 2050â⬠(Evans, W, 2006). Behind the mask of obesity is a child that falls into the trap of fast food advertisement. Overall, the fast food industry should be more socially responsible and not direct their marketing strategy of unhealthy food choices to children; thisRead MoreThe Problem Of Living A Healthy Lifestyle Essay1622 Words à |à 7 PagesSociety does not define what is perfect or who is perfect. Being ââ¬Å"fatâ⬠does not mean someone is imperfect or unhealthy. That is all thoughts that have evolved through ignorant minds. Living a healthy lifestyle is what needs to be ingrained into our heads, not ââ¬Å"you need to be skinnyâ⬠. Magazines and television have been the prime source of these issues. With the lack of variety in body sizes televised have brought fear in our children and leading them to be ashamed of how they look. Some may give up
Wednesday, May 6, 2020
Abc costing v traditional costing Free Essays
Introduction There are different stages that a firm must go through to implement ABC into their business, these are defined in appendix one. Under Traditional Cost Accounting (TCA) there is a simple method by which to implement allocation of overhead for the purpose of arbitrarily assigning indirect costs (overhead) to cost objects (products or services). When using TCA, the sum of a companyââ¬â¢s overhead is allocated among products based on some sort of volume measure (Proctor, 2006). We will write a custom essay sample on Abc costing v traditional costing or any similar topic only for you Order Now In TCA it is assumed that there is a direct relationship between overhead and the volume of output based on the volume measure. The different stages of implementing a TCA method are demonstrated in appendix two. TCA is now outsourced in most organizations. This is due to the effect that product costing serves an important function in an organization and also helps in achieving goals and to implement some principles like setting targets for competitors, growth and improvement, coordination between units and processes and measurement and control. ABC has become an increasingly popular process for which many organizations are replacing traditional methods that no longer meet their demands. As Reinstein and Bayou (1997), argue the switch from the traditional system to an activity-based costing (ABC) system opens new avenues for eliminating waste and reducing costs. Implementation of ABC provides management with a different point of view on the profitability of products and services, p roviding insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. By understanding how resources are transformed into products or services, and by focusing on the cost of activities, ABC helps an organization and its managers to obtain a greater understanding of how costs behave and which activities create significant amounts of cost. Firms can then begin to control their costs based on tangible activities rather than relatively uninformative general ledger or cost centre reports. Stevenson Barnes (1996) stated that ABC can more realistically model the cost structure facing businesses today. As agreed by many other authors, ABC is highly accredited to businessââ¬â¢ in society today than the TCA due to competitive environment and advances in technology (Proctor, 2006). Th e improved accuracy within ABC is accomplished by tracing costs to products through activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related factor. Both manufacturing costs and selling are traced to products in an ABC system. In traditional full absorption costing indirect manufacturing costs are allocated to products on the basis of a production volume related measurement such as direct labour hours. Furthermore the significant differences between traditional systems and activity based systems are: How the indirect costs are assigned and which costs are assigned to products. The main differences are also demonstrated in the diagram in appendix three. Most traditional costing systems utilize a single basis, (e.g. direct labour) to distribute the indirect costs to all products and services. This method of allocating indirect costs commonly results in erroneous cost data. Often products which have high volume are over costed. Likewise, the cost of lower volume products are often understated, and many of the indirect costs of these products are overlooked. Rather than relying on a single basis to distribute costs, ABC assigns costs to activities and products based on how the costs (resources) are actually consumed by the process or product. By moving away from traditional cost allocation methods and using improved ABC methods of tracing and assignment, ABC provides managers with a clearer picture of cost of processes and the profitability of customers and products. As Helberg et al. (1994) states ABC provides answers that can be crucial to the survival of the company, so it is imperative to make sure the right decisions are made. ABC differs from TCA and is advantageous as overhead costs are broken down into activities that cause the costs. The determined results can help management implement a more thorough understanding of pr oduct costs and they should be able to see the relationship between product complexity, product volume and product cost. This would be vital information for pricing decisions and profitability strategies. Traditional methods would not be able to give a firm this data which could give a sustainable competitive advantage. Activity Based Costing accurately predicts costs, profits, and resource requirements associated with changes in production volumes, organizational structure, and resource costs for the present and the future. Where in Traditional Cost Accounting, although future costs are somewhat predicted based on the current allocation of costs, the accuracy of those predictions is dependent upon the strength of the correlation between the selected cost driver as it relates to the actual usage of overhead. If a company is to rely on such predictions for future product costing it could hinder business performance rapidly. This is also stated by Glynn et al. (2003) as he denotes th e total cost figures can understate the ââ¬Ërealââ¬â¢ cost and these costs will not be sufficiently accurate or reliable for use in forward decision making. Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. Under TCA the drawback of assigning costs based on a predetermined overhead rate is the assumption that the selected cost driver is what drives a large percentage of the costs in an organization. In most organizations, there is no one single cost driver, rather a multitude of cost drivers. A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, Activity Based Costing is not appropriate for every company. Activity Based Costing is an alternative to the traditional way of accounting. ABC is a costing model that assigns costs to products and services (cost drivers), based on the number of events or transactions that are taking place in the process of providing a product or service. As a result, Activity Based Management (ABM) can support managers to see how shareholder value can be maximized and how corporate performance can be improved. Proctor (2006) defines ABM as a collection of actions performed by managers based on the information produced by an ABC system. In order to manage costs, a manager should focus on the activities that give rise to such costs. Accordingly, given the activity focus of ABC, managers should implement ABC systems in order to facilitate financial management. The goal of ABM is to improve the value received by customers and, in doing so, to improve profits which will be advantageous for the organization in the long run. The key to ABM success is distinguishing between value-added costs and non-value-added costs. A value-added cost is the cost of an activity that cannot be eliminated without affecting a productââ¬â¢s value to the customer. In contrast, a non-value-added cost is the cost of an activity that can be eliminated without diminishing value. Some value-added costs are always necessary, as long as the activity that drives such costs is performed efficiently. However, non-value-added costs should always be minimized because they are assumed to be unnecessary. Oftentimes, such non-value activities can be reduced or eliminated by careful redesign of the plant layout and the production process. This will help benefit the organization for the future as costs can be reduced in one area of the firm and placed into another area with the general objective to help boost sales levels. Using a cost management system has helped enterprises in answering the market need for better quality products at competitive prices. Analyzing the customer and product profitability, the ABC method has continued effectively for the top managementââ¬â¢s decision making process. With ABM firms are able to improve their efficiency and reduce the cost without sacrificing the value for the customer. This has also enabled firms to model the impact of cost reduction and subsequently confirm the savings achieved. Beheshti (2004) denotes that ABM should not be viewed as the exclusive property of any particular department but should be integrated into the corporate strategy and culture. This will help any particular department operate fully with the rest of the business to help achieve goals and objectives set. ABM is a dynamic method for continuous improvement and firms can have a built in competitive cost advantage so it can continuously add value to both its stakeholders and customers. Major (2007) states that changes within the last couple of decades have led to a new competitive business environment. It is these different changes that have led to many firms implementing the use of ABM to acquire and maintain a competitive advantage within the market. The successful implementation of a cost management system will allow a firm to identify its most profitable customers, products and channels. In turn, this will allow them to acquire the necessary measures to attain and secure a competitive advantage from its most productive lines of the business. It will also enable a firm to identify the least profitable in which the managers will be able to direct their decisions towards reversing the outcome to a profitable one. Activity Based management can be superior in how a business performs within the competitive environment as it can have a predominant effect on how a business facilitates their marketing mix. With a successful mix containing Place, Promotion, Product and Price the executives of any business can expedite the different elements in accordance with how the business is performing. By offering the product with the right combination of the four Ps marketers can improve their results and marketing effectiveness. Allocation of overhead costs to a product or job is an important part of the accounting process in an organization. It also plays into multiple decisions outside of the accounting department, including work flow design, allocation of resources, and product and marketing mixes. It is important to take into consideration the benefits offered by Activity Based Costing as well as the potential drawbacks. Although Activity Based Costing is not meant for every organization, the overall benefit of the system should be considered. The implementation of activity based management within any organization is generally perceived to be advantageous but care must be placed to notice any potential limitations. The managers of any business must be effective with applying an activity based costing system as it can be timely and costing so it is imperative to ensure applying ABC will be beneficial for the firm in the future. Bibliography Atrill, P., McLaney, E. (2002) ââ¬Å"Management Accounting for Non-specialistsâ⬠Pearson Education Beheshti, H. (2004) ââ¬Å"Gaining and sustaining competitive advantage with activity based cost management systemâ⬠Industrial Management and Data Systems, Vol: 104 No: 5, Pg: 377 ââ¬â 383, MCB UP ââ¬â Emerald Publishing Group CIMA Insider ââ¬â Technical: Absorption Costing (2002) Retrieved from: http://www.cimaglobal.com/cps/rde/xbcr/SID-0AAAC544-88FBDBAA/live/MgmtAccFundamentals.pdf Glynn, J., Murphy, M., Perrin, J., Abraham, A. (2003) ââ¬Å"Accounting for Managers (Third Edition)â⬠Thomson Learning Helberg, C., Galletly, J., Bicheno J. (1994) ââ¬Å"Simulating Activity-Based Costingâ⬠Industrial Management and Data System, Vol: 94 No: 9, Pg: 3 ââ¬â 8 , MCB Press ââ¬â Emerald Publishing Group Johnson, H., Kaplan, R. (1991) ââ¬Å"The Rise and fall of Management Accountingâ⬠Harvard Business School Press http://books.google.com/books?id=bpcpVLTl4boCprintsec=frontcover Major, M. (2007) ââ¬Å"Activity-based Costing and Management: A critical review.â⬠In T. Hopper, D. Northcott R. Scapens (Eds.), Issues in Management Accounting, Pg: 155 ââ¬â 174, 3rd Edition, Harlow ââ¬â FT Prentice Hall, Retrieved from University of Chester faculty of Education Website: http://ganymede.chester.ac.uk.voyager.chester.ac.uk/view.php?title_id=315545 Proctor, R. (2006) ââ¬Å"Management Accounting for Business Decisions (Second Edition)â⬠Pearson Education Reinstein, A., Bayou, E. (1997) ââ¬Å"Product Costing Continuum for Managerial Decisionsâ⬠Managing Auditing Journal, Vol: 12 No: 9, Pg: 490 ââ¬â 497, MCB UP ââ¬â Emerald Publishing Group Stevenson, T., Barnes, F. (1996) ââ¬Å"Activityââ¬âbased costing: Beyond the smoke and mirrorsâ⬠Business Source Elite, Vol: 18 No: 1, Pg: 25, Harvard Business Review How to cite Abc costing v traditional costing, Essay examples
Tuesday, May 5, 2020
Electro-Shock Blues Eels Finest Work free essay sample
Electro-Shock Blues is a very personal record for the creative force behind Eels, Mark Oliver Everett, commonly known as simply, E. Eels have always been known to put out some pretty bleak records, but Electro-Shock Blues in particular deals with very heavy and dark themes. Prominent ideas on this record include loss, grief, and pain. All of these themes come from a very personal place within Everett, and Electro-Shock Blues is a better album for it. The personal writing and unique instrumentation combine to make Electro-Shock Blues the magnum opus of Eels. Electro-Shock Blues was inspired by the loss that Everett experienced preceding the albumââ¬â¢s creation. Everett lost his mother to lung cancer and his sister to suicide shortly before the albumââ¬â¢s conception and lost his father to a heart attack many years before. Nearly every song on Electro-Shock Blues relates to these events. The many different approaches that Everett takes to dealing with these losses on Electro-Shock Blues makes for an enjoyable record with many different and unique styles of music. We will write a custom essay sample on Electro-Shock Blues: Eels Finest Work or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My favorite song on the record is ââ¬Å"Last Stop: This Townâ⬠, a surprisingly upbeat song dealing with Everettââ¬â¢s grieving on the loss of his sister. The instrumentation on this track is top-notch. The main guitar riff sets the tone for the track, with the tone being haunting, yet beautiful all at the same time. The lyrics of this song are some of the best on the entire record. They show Everett lamenting the death of his sister and even blaming himself at times. ââ¬Å"What if I was not your only friend in this world, can you take me where youââ¬â¢re going if youââ¬â¢re never coming back.â⬠This line has a multitude of different layers to it. Itââ¬â¢s multilayered lyrics like this that contribute to making Electro-Shock Blues an incredible album. A great idea that Everett implements in Electro-Shock Blues is the returning to a melody later on in the album. The second track on the album is ââ¬Å"Going to Your Funeral.â⬠The track is dark and ominous, telling the story of Everett attending a loved oneââ¬â¢s funeral, and the struggles that come with that. Seven songs later, the track, ââ¬Å"Going to Your Funeral Part II,â⬠comes up. This is an instrumental song, using the same melody from ââ¬Å"Going to Your Funeral.â⬠The melody is used in a more melancholic way, seeming more uplifting and positive. This technique of returning to a melody is very impactful and makes the listener feel a wide range of emotions. Another standout track on Electro-Shock Blues is ââ¬Å"My Descent into Madness.â⬠The ââ¬Å"La-Laââ¬â¢sâ⬠as the chorus perfectly capture the story that Everett is telling, a personââ¬â¢s ââ¬Å"descent into madness.â⬠Lines like, ââ¬Å"This jacket keeps me straight,â⬠and ââ¬Å"Talking very loud, but no one hears a word I say,â⬠further cement this album as a lyrical masterpiece. The soft and mellow instrumentation on this track contrast with the dark lyrics in a way that seems to emphasize a personââ¬â¢s inner struggle. Electro-Shock Blues by Eels is a beautiful exploration in the dark mind of Mark Oliver Everett, showcasing his grief and sorrow in a way that creates an incredible record and acts as the magnum opus of Eels.
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