Week One Textbook Problems Essays - Business Economics, Economy

Week One Textbook Problems Essays - Business Economics, Economy Week One Textbook Problems Megan O'Brien ACC/400 06/02/2015 Neil Fischer BE16.9 - Star Repairs Co. does all the repair work for a medium-sized manufacturer of handheld computer games. The games are sent directly to Star, and after the games are repaired, Star bills the game manufacturer for cost plus a 20 percent markup. In the month of February, purchases of parts (replacement parts) by Star amounted to $97,000, the beginning inventory of parts was $38,500, and the ending inventory of parts was $15,250. Payments to repair technicians during the month of February totaled $52,500. Overhead incurred was $121,000. a. What was the cost of materials used for repair work during the month of February? 38,500+97,000-15,250= 120,250 b. What was the prime cost for February? 120,250+52,500=172,759 c. What was the conversion cost for February? 52,500+121,000=173,500 d. What was the total repair cost for February? 120,250+52,500+121,000=293,750 E16.1 - Listed below are eight technical accounting terms introduced or emphasized in this chapter: Accounting Terminology Work in Process Inventory Cost of finished goods manufactured Conversion costs Cost of Goods Sold Period costs Management accounting Product costs Manufacturing overhead Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms. a. The preparation and use of accounting information designed to assist managers in planning and controlling the operations of a business. Management accounting b. All manufacturing costs other than direct materials used and direct labor. Manufacturing overhead c. Direct materials and direct labor used in manufacturing a product. None - Prime costs d. A manufacturing cost that can be traced conveniently and directly to manufactured units of product. none - direct manufacturing cost e. The account debited at the time that the Manufacturing Overhead account is credited. Work in process f. The amount transferred from the Work in Process Inventory account to the Finished Goods Inventory account. Inventory cost finished goods manufactured g. Costs that are debited directly to expense accounts when the costs are incurred. Period costs 3. E16.2 -Into which of the three elements of manufacturing cost would each of the following be classified? a. Tubing used in manufacturing bicycles. Direct materials b. Wages paid by an automobile manufacturer to employees who test-drive completed automobiles. Direct labor c. Property taxes on machinery. Manufacturing overhead d. Gold bullion used by a jewelry manufacturer. Direct materials e. Wages of assembly-line workers who package frozen food. Direct labor f. Salary of plant superintendent. Manufacturing overhead g. Electricity used in factory operations. Manufacturing overhead h. Salary of a nurse in a factory first-aid station. Direct Labor 4. E16.3 - Indicate whether each of the following should be considered a product cost or a period cost. If you identify the item as a product cost, also indicate whether it is a direct or an indirect cost. For example, the answer to item 0 is "indirect product cost." Begin with item a. 0. Property taxes on factory building. Period cost a. Cost of disposal of hazardous waste materials to a chemical plant. Product cost - indirect b. Amounts paid by a mobile home manufacturer to a subcontractor who installs plumbing in each mobile home. Product cost - direct c. Depreciation on sales showroom fixtures. Period cost d. Salaries of security guards in an administrative office building. Product cost - direct e. Salaries of factory security guards. Product cost - direct f. Salaries of office workers in the credit department. Product Cost - indirect g. Depreciation on the raw materials warehouse. Period Cost h. Income taxes on a profitable manufacturing company. Period Cost 5. E16.6 - The Ryde and Rowe Inc. had the following account balances as of January 1: Flow of Costs through Manufacturing Accounts LO16-3 through LO16-5 Direct Materials Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 89,200 Work in Process Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178,400 Finished Goods Inventory . . . . . . . . . . . . . . . . . . . . . . .

Learn the History of Bas-Relief Sculpture

Learn the History of Bas-Relief Sculpture A French term from the Italian basso-relievo (low relief), bas-relief (pronounced bah ree ·leef)  is a sculpture technique in which figures and/or other design elements are just barely more prominent than the (overall flat) background. Bas-relief is only one form of relief sculpture; figures created in high relief appear to be more than halfway raised from their background. Intaglio is another form of relief sculpture in which the sculpture is actually carved into material such as clay or stone. History of Bas-Relief Bas-relief is a technique as old as humankinds artistic explorations and is closely related to high relief. Some of the earliest known bas-reliefs are on the walls of caves. Petroglyphs  were treated with color, as well, which helped to accentuate  the  reliefs. Later, bas-reliefs were added to the surfaces of stone buildings constructed by ancient Egyptians and Assyrians. Relief sculptures can also be found in ancient Greek and Roman sculpture; a famous example is the Parthenon frieze featuring relief sculptures of Poseidon, Apollo, and Artemis. Major works of bas-relief were created around the world; important examples include the temple at Angkor Wat in Thailand, the Elgin Marbles, and images of the elephant, horse, bull, and lion at the Lion Capital of Asoka in India. During the Middle Ages, relief sculpture was popular in churches, with some of the most remarkable examples decorating Romanesque churches in Europe. By the time of the Renaissance, artists were experimenting with combining high and low relief. By sculpting foreground figures in high relief and backgrounds in bas-relief, artists like Donatello were able to suggest perspective. Desiderio da Settignano and Mino da Fiesole executed bas-reliefs in materials such as terracotta and marble, while Michaelangelo created higher-relief works in stone. During the 19th century, bas-relief sculpture was used to create dramatic works such as the sculpture on the Parisian Arc de Triomphe. Later, in the 20th century, reliefs were created by abstract artists. American relief sculptors drew inspiration from Italian works. During the first half of the 19th century, Americans began creating relief works on federal government buildings. Perhaps the best known American bas-relief sculptor was Erastus Dow Palmer, from Albany, New York.   Palmer had been trained as a cameo-cutter, and later created a great many relief sculptures of people and landscapes.   How Bas-Relief Is Created Bas-relief is created either by carving away material (wood, stone, ivory, jade, etc.) or adding material to the top of an otherwise smooth surface (say, strips of clay to stone).   As an example, in the photo, you can see one of Lorenzo Ghibertis (Italian, 1378-1455) panels from the East Doors (commonly known as the Gates of Paradise, thanks to a quote attributed to Michelangelo) of the Baptistery of San Giovanni. Florence, Italy. To create the bas-relief Creation of Adam and Eve, ca. 1435, Ghiberti first carved his design on a thick sheet of wax. He then fitted this with a covering of wet plaster that, once it had dried and the original wax had been melted out, made a fireproof mold into which liquid alloy was poured to recreate his bas-relief sculpture in bronze.

Introduction to Business Law Essay Example | Topics and Well Written Essays - 1000 words

Introduction to Business Law - Essay Example On the death of a sole trader the business ceases. Thus if the sole trading option is taken then the investment of 20,000 can be apportioned in accordance with his own judgment and due to his achievement as a good student he can manage the business according to his own ways. The assets would also be owned by him; however, the responsibility of debts and obligations would be without any limit. (Taylor 2009). As far as a partnership is concerned, it is where individuals are in a business and share the assets and liabilities of the partnership, this can be done orally as well. The legislation that governs a partnership is that of Partnership Act 1890. One of the main disadvantage of partnership is that there is unlimited liability of the debts of partnership jointly and severally which could lead to bankruptcy of partners if there is inability of payment of debts. Furthermore there can be failure to issue debentures or floating charges. Contribution to capital would therefore be from partners. The procedure is that when a partner leaves, the remaining partners would buyout his share. When compared with a company there would be lesser formality (memorandum and articles; written agreement; roles of director), expense (registration) and publicity (publicly available accounts). Thus if partnership is used opinions on decision making can be obtained from other partners (there can be sleeping p artners as well); assets ownership can be shared or individually owned; net profits can be shared; debts and obligations can be shared, however failure may result in him being personally accountable to the other partner’s share. As far as a limited company is concerned the main advantage is that the liability is limited to the extent of the unpaid amount of the shares of each shareholder. Thus the shareholders and directors are protected to the extent that they were acting honestly. Furthermore, a company has

Role of Nursing in Healthcare Delivery Coursework

Role of Nursing in Healthcare Delivery - Coursework Example Therefore we can say that in this modern century the role of nursing managers has somewhat change now. In addition to the direct clinical and medical care, the nurses are involved in many other aspects of the health care industry. The additional duties may also include quality management and improvement, case management, data collection and analysis, insurance review analysis, patient educations and sometimes the regular training programs to train the rest of the medical staff (Cipriano, 2010). All of these additional tasks are included in the roles, duties or we can say responsibilities of a nurse manager. In modern times, the nurses are also named as the health providers and the health researchers. At higher level of nursing managers, the duties and the responsibilities of a nurse may change from others. A nurse manger may have to supervise all the staff and the hospital just to coordinate their activities. The budgeting activity may also fall on the shoulders of a nurse manger so that he or she can manage the allocated budget according to the proper planning. The hospital may get famous by the level of its services and the care, which they give to their patients; therefore, it is the role of the nurse manager to maintain the high quality or the standard of the health care services (Donovan, 2010). Nurses play an important or we must say a central role in the cost containment, quality and safety provision to the patients. Working at any level the role of nurse is to observe the current and emerging trends so that she or he can make innovation in their services and thus improve the quality of their health care provisions. The aim of the nurses and especially the nursing managers is to achieve the shared and mutual goals of efficiency and effectiveness in the practice (Tiffin, 2012). Tiffin, C. (2012), ‘Beyond the Bed Side: The Changing Roles of Nurses Today’, Huffington Post, Retrieved on July 22, 2014 from

To My Best Friend Essay Example for Free

To My Best Friend Essay I just wanted to tell you that I am so glad that we became friends. I do have friends that I could tell anything and not be judged but you are different; you are an exception. You are my sister, maybe not by blood but definitely by destiny. You love me for me, and I love you for you, no bargaining or explanations needed. Thank you for always being close to me even when we are in separate schools and separate stages of life. I know we don’t have the same interests most of the time and maybe we don’t hang out as much anymore. You hang out with your friends I hang out with my friends but thank you for not letting us be awkward and distant by facts like distance or time or interest. Thank you for never giving up on our friendship, for never shrugging and being like â€Å"Things change, people change† and suddenly drifting away. We can go days, weeks, months, even a year without talking to each other are still able to be close. When we do finally see each other again, it’s as if we’ve just seen each other the day before. We all get distant to a certain degree when we make huge transitions but you didn’t let me get very far because you knew what was truly important. You never got mad when I didn’t contact you for weeks because I was too busy being someone’s girlfriend, but you were right there to pick up my heart-splinters when things probably shatter. Thank you for believing in me when I was too weak and exhausted to believe in myself. Thank you for not judging me when I did something really stupid, but also thanks for telling me I was an idiot and probably shouldn’t have done the stupid thing. Thank you for always being honest. Thank you for believing me when everyone was against me. I don’t have to state what that problem was I know you know. Thank you for judging me at first but also thanks for finally believing in me when things were clear. Thank you for not letting that incident shatter our friendship. Thank you for loving me even though most were not there for me. Let others say what they want to say. You can never please everybody; you just have to prove them wrong by being you. Let your revenge be your sweetest smile and don’t drop to their level to prove your worth. Just bear in mind that we, especially your mom and dad, will always accept you for who you are. You don’t have to put on a mask for us to appreciate you. We know you are special and how important you are. Always remember, I will always love you no matter what happens. Whatever your family background is, what your past love lives were, no matter who you are and what you become, I’ll always be your sister. I will never leave you, AV Barrios. Thanks for all the great memories, long talks, and laughs. Thanks for being there through my ups and downs. Thanks for being the best friend a girl could have. Thanks for being true, and thanks for being YOU. You are truly the best friend I have ever had.

What Could We Learn From Sir G :: essays research papers

What Could We Learn From Sir Gawain?   Ã‚  Ã‚  Ã‚  Ã‚  I think we could learn a lot many things from Sir Gawain. Sir Gawain is someone that I think everyone can relate to in some way. He was placed under many tests and performed admirable in all but one of them. It is that last test that made him seem 'human'; to me. I think in order to learn from someone you have to try to 'walk a mile in his or her shoes.'; I will describe, in detail, the parts of the story in which Sir Gawain excelled and why we should try to learn from him.   Ã‚  Ã‚  Ã‚  Ã‚  The first thing I thing we could learn from Sir Gawain is to always be ready to step up to a challenge. In Part 1 of Sir Gawain and the Green Knight, Gawain challenges the Green Knight. Gawain is the only Knight to accept the challenge for the King and does so without reservation. He easily beheaded the 'magical'; man as stated in the following lines: 'Gawain grips to his ax and gathers it aloft--/ The left foot on the floor before him he set--/ Brought it down deftly upon the bare neck,/ That the shock of the sharp blow shivered the bones/ And cut the flesh cleanly and clove it in twain,/ That the blade of bright steel bit into the ground./ The head was hewn off and fell to the floor;/ Many found it at their feet as forth it rolled;/ (Unknown, Part I, 421-427). He didn't know the Green Knight was magical and probably thought it would be an easy task. After all, he was a Knight in the great King Authur's court. For this I think Gawain shows strength, bravery, and loyalty.   Ã‚  Ã‚  Ã‚  Ã‚  The next thing we could learn from Sir Gawain is demonstrated on his trip to the Green Chapel: 'Many a cliff must he climb in the country wild; /Far off from all his friends, forlorn he must ride; / At each strand or stream where the stalwart passed/'Twere a marvel if he met not some monstrous foe, /And that so fierce and forbidding that fight he must./ (Unknown, Part II, 713-717). Gawain left his home during horrible chill of winter on a journey to meet a 'man'; who had survived being beheaded. His must have felt lonely, scared, and lost away from all that he is so very familiar with.

Scientific Evidence Which Lead to the Fluid Mosaic Model

The scientific evidence which lead to the fluid mosaic model 19th Century: The earliest models were very simple, as they suggested that lipid soluble substances entered cells faster than water soluble substances; scientists in those days had also figured out that the layers of lipid were layers of fat. However, the downfall of the evidence provided was that scientists back in the day were not able to provide information, as to how a lipid layer could remain stable in contact with the water surrounding the cell in its environment, since lipids are repelled by water. 0th century: Due to chemical analysis of isolated membranes, it was discovered that the membrane is largely made up of phospholipids and cholesterol. Digging deeper, it was revealed that phospholipids were amphiphilic: one head, which was soluble in water, and two tails, which would face inwards towards each other. This added to the bilayer remaining stable. 1934: A new model was proposed by Davson-Danielli, since the new model suggested both sides of the bilayer to be coated with water-soluble proteins.Therefore, through extensive chemical analysis, it was revealed that there was a lot of protein in the membranes. Even though membranes were thought to be more permeable to lipids than water, the membrane was able to absorb water faster than a pure phospholipid layer. 1970: Davson-Danielli’s model and theory was still accepted, since micrographs showed that membranes had a three-layered-structure.Before the fluid-mosaic model: Due to advances in chemistry and biology, Davson-Danielli didn’t seem to explain coherently how such fluidity could occur without tearing or breaking bonds. Due to new chemical methods, it was stated that the proteins of membranes were highly variable in both quantity and type. Sixty five years later: The fluid mosaic model was invented, which described the agreement of many scientists’ view on the cell membrane.

Unitizing

Unitizing is very important in learning of mathematics. It is a mental operation that helps to understand and solve complex mathematical problems by separating classifying the values involved into units. Unitizing is grouping of a known number used in representing quantities. It is useful in understanding the value as well as developing counting strategies (Wright, Leeson & Geake, 2002). In addition, unitizing is very useful in understanding and developing the meaning of division as well as multiplication of both natural numbers and fractions. Unitizing is used in quite many settings in mathematical objects. These settings include geometry, algebra, measurements, number and operations and in data analysis and probability. In geometry, unitizing is very important in visualizing changes, in addition or multiplication and in developing the ability to reason, predict and represent knowledge appropriately. Unitizing is also very useful in algebra, where it is applied in both structural and procedural algebra. Procedural algebra is how to solve a problem where numerical values to solve algebraic equations are assigned, for instance; Find x if y=7 in 3Ãâ€"2-4y=20 Here, 3Ãâ€"2-4(7) =20 3Ãâ€"2 –28 = 20 3Ãâ€"2 = 48 x2 = 48/3 = 16 x = 4 Unitizing here can be applied in for instance giving the value of x, which can be given as 2Ãâ€"2 or 2+2. In this case ‘2’ is unitizing. Structural algebra involves use of letters to manipulate algebraic expressions. In number and operations, unitizing facilitates the understanding numbers and representing them. It is also useful in understanding fractions, for instance 1/2 can be written as 1?2 or 1x ? Unitizing is very useful in understanding multiplication and division of natural numbers as well as fractions. For instance, 2 x 4=8, can better be understood through learning many ways of approaching the problem. It can also be written as 2 x (2) (2) = (2) (4) Or as 2 x (2) (2) = (2) (2) (2). Unitizing 2 simplifies the understanding of the problem. More complex values can also be used such as: 4 x 16=64 this can be better understood by unitizing 4 such that the problem is represented as: 4x (4) (4) = (4) (4) (4) Developing understanding of division is also very much facilitated by the knowledge of unitizing. For instance, in determining the number of 8’s that are in 400, division should be performed as follows; 400/8 = 50, here 8 is unitizing To get to understand this better, simpler figures than 400 should be used but still the value of the numbers should be restored. This can only be acquired through unitizing and it can be as follows, 800/2 ? 8 2 can be unitizing such that 240/2 ?(2) (2) (2) and this simplifies the problem. Section 2 Unitizing is very important since it simplifies mathematical operations and facilitates understanding of the operations. It is important since it helps in development of deep and relevant reasoning especially when the unitizing value is being determined. Unitizing is so important since it facilitates the understanding of mathematical objects such as number and operations, especially in fractions, ratios and proportions. Unitizing helps in performing mathematical operations task with a lot of flexibility and confidence. Students should always be encouraged to practice unitizing in all their mathematical activities. Failure for the students to unitize leads to operating with too complex values and hence difficulties arise in trying to solve the problems. Operating with large numbers like for example multiplying 125 and 216 is quite hectic but if unitizing is applied, the operation becomes very easy and speed in generating the answer is increased. Section 3 Students frequently use unitizing especially in addition problems using the procedure of whole number, for instance, 8 + 14 = 22 Can also be approached through unitizing such that: 8 + (7+ 7) = 22 nitizing by using 7 can be practiced by the students. Students are also using unitizing in understanding part-whole concepts. For instance, students have used unitizing to be able to arrive at answers concerning fractions like, ? + ?. This can written as ? + ? . ? whereby unitizing is done by ? However, unitizing may not be done on some operations for instance those that originate from mathematical objects like measurement (Anghileri, & Julia 2001). This is a key concept in maths especially for the appreciation of invariance of length and angle measure. Students should not unitize in measuring angles since the size of the angle does not change. Similarly, the length measure does not change unless the size of what is being measured changes students also are unable to use unitizing in probability and data analysis especially when the problems are on formulation of questions that can be addressed with data and collect, organize and display relevant data to answer them. Section 4 Students should be posed with a lot of contexts and opportunities as well as representations that will facilitate their unitizing. Many geometrical as well as algebraic problems should be provided to the students and they should be framed in such a way that unitizing is encouraged. Problems that require comparisons and representations by variables as well as these that require practice of conceptual understanding such as addition and multiplication of fractions should be given to the students. This improves the students ability for unitizing, something that facilitates their solving strategies. Representations should be encouraged among students since it is through this that they will be able to organize, record and also communicate mathematical ideas. Conclusion Unitizing is a very important mental function that is highly applicable in mathematics. It improves efficiency in solving mathematical problems. It helps students to develop a deeper meaning and understanding of mathematical operations such as multiplication, addition and division. It also enables students to develop diverse and applicable counting strategies as well as conceptual understanding. Therefore. Unitizing should highly be encouraged among the students for better performance in their solving of problems.

Fiscal and Physical Planning of Vocational Essay Essays

Fiscal and Physical Planning of Vocational Essay Essays Fiscal and Physical Planning of Vocational Essay Essay Fiscal and Physical Planning of Vocational Essay Essay Introduction Education by and large is planned to develop the people in a society. In kernel proper stairss should be taken in the planning procedure. Nuhu ( 2007 ) sees vocational and proficient instruction as that instruction. concerned with the acquisition of practical and applied accomplishments. every bit good as basic scientific cognition. It is merely hence a planned programme of theory and practical acquisition experiences that will vouch acquisition of basic academic and life accomplishments. accomplishment of high academic criterions. leading and readying for industry-defined work. In any organisation. be aftering competency is required in puting ends. developing schemes and sketching revenue enhancement agendas to ease achievement of such ends. Planning is the procedure of forming the activities required to accomplish a coveted end. It is fundamentally concerned with the organisation of work forces. money and stuffs ( 3M ) . which are one of the major maps of the top direction. for without effectual planning. a waste of clip and resources is possible. It is besides necessary to observe hence. that information is the key to planning and the demand for equal and timely information can non be over emphatic. : One of the major doctrines of instruction in Nigeria is based on the integrating of the person into a sound and effectual citizen. this and most of the national educational purposes and aims can merely be achieved through a properly planned vocational and proficient instruction. Planning of vocational and proficient instruction is fundamentally to heighten human self-respect and enthrone work and labour by doing persons get and develop adequate salable and employable accomplishments. competences. attitudes every bit good as cognition to enable them derive and keep basic employment or autonomy for a comfy life. The Nigerian dream of constructing a truly classless society can merely be achieved through the effectual usage of vocational and proficient instruction because it offers life-long instruction to all types of scholars and enable them recognize and develop their self-potentials maximally. In be aftering vocational and proficient instruction. we decide in progress. what to be done. when. where. how and by whom it is to be done. It besides entails working out before manus. how to accomplish or carry through the aims of vocational and proficient instruction. stated in the National policy on instruction ( 2004 ) . Which includes: 1. Supplying trained work force in applied scientific disciplines. engineering and concern. 2. Supplying the proficient cognition and vocational accomplishments necessary for agricultural. commercial and economic development. 3. Giving preparation and leaving necessary accomplishments to individual who shall be self reliant economically. 4. Supplying maximal options for scholars to progress or ramify out into paid employment. 5. Making instruction concrete and apprehensible while general instruction should indicate out the vocational deduction of all educational experiences. 6. Supplying pre-vocational orientation to pupils into the universe of work. 7. Developing attitudes. basic educative accomplishments and wonts appropriate for work. 8. Satisfying the demands of the society that is technology-oriented and the demands of adult male for liberalising experience in his educational growing and similar projects. 9. Supplying professionals who can use scientific cognition to the betterment and solution of environmental jobs for the usage and convenience of adult male. 10. To give an debut to professional surveies in other technological field. 11. Enabling our immature work forces and adult females to hold intelligent apprehension of the increasing complexness of engineering. And in pursuit of these set ends and aims of vocational and proficient instruction. the chief characteristics of the curricular shall be structured in both theory and practical acquisition experiences. The course of study shall dwell of five constituents. which are: 1. General instruction 2. Theory and related classs 3. Workshop pattern 4. Industrial developing 5. Small concern direction For effectual engagement of pupils in practical work. the teacher-student ratio shall be kept at 1:20. and trainees finishing vocational and proficient instruction programmes shall hold this three options and more: a. To procure employment B. To put up their ain concern c. Pursue farther instruction Without finance. the above aims can non be achieve. hence financial planning is the life wire of vocational and proficient instruction Fiscal planning of vocational and proficient instruction It refers to the most appropriate manner to entree fundss ( money ) and find the best class of action to take ( budgeting ) for future benefits. Fiscal planning of vocational and proficient instruction means make up ones minding in progress. how financess will be sourced and allocated to each of the countries in vocational and proficient instruction. This is a major map of the authorities. budget commission on instruction and educational decision makers. It goes farther to replies such inquiries such as: 1. What are the beginnings of funding VTE? 2. How much fund is available? 3. Which countries should fund be allocated? 4. Why will such financess be allocated? What are the beginnings of funding VTE? VTE merely like general instruction have specific beginnings of support which include: 1. Government allotment 2. Internally generated gross ( IGR ) 3. Education trust/tax fund. 4. International assistance from universe bank and developed states 5. Non-governmental bureaus ( NGO ) and more. How much fund is available? While the allotment to instruction tops those of other sectors in Nigeria’s 2013 budget proposal presented to the joint session of the National Assembly on the 10th of October 2012 by President Jonathan. the sum is still far below the criterion set by the United Nations Educational. Scientific and Cultural Organization ( UNESCO ) . The proposed allotment of N426 billion to the sector takes merely 8. 7percent of the proposed entire national budget of N4. 9 trillion. whereas the United Nations Educational. Scientific and Cultural Organization ( UNESCO ) . really recommended for allotment of 26percent to the sector which is really critical to national development ( Education ) and VTE being really capital intensive requires more support. So the inquiry of how much fund is available will depend on how rich is the state in focal point. and how much is allocated to instruction sector in general. Which countries should fund be allocated? This may hold to cover with a simple analysis of human and material resources that will be needed to run the assorted VTE programmes such as concern instruction. proficient instruction. agric and place economic sciences instruction. Why will such financess be allocated? Fundss should be made available to run VTE so as to accomplish the aforesaid ends and in the long tally achieve the national aims of Nigeria and they include the edifice of: 1. A free and democratic society. 2. A merely and classless society. 3. A united. strong and self reliant state. 4. A great and dynamic economic system. 5. A land of bright and full chances for all citizens. Physical planning of VTE Physical planning entails the organisation of land and substructure usage. while stressing the demand for supplying a balanced economic development and conserving resources. There is a relationship between the financial and physical planning of VTE. as there can be no human and material presence without a good fiscal budget. The physical planning of VTE relates to set down and material facets in the planning procedure. and forming human and material resources for effectual operations of career and proficient instruction. This program involves the followers: 1. A topographical study on bing VTE schools. 2. Fixing architectural designs and drawings 3. Guaranting supervising of building and rehabilitation work. 4. Provision of preventative care installations. 5. Planing research lab for VTE workshop for practical acquisition. 6. Guaranting proper airing in schoolrooms and workshop. 7. Provision of appropriate office and category room furniture. 8. Guaranting handiness of capable professionals in the assorted VTE programmes. Budgeting techniques in be aftering VTE Budgetary procedures constitute the primary mechanism for planning and commanding educational activities. Budgets have been defined in assorted ways by directors and school decision makers because organisations are ever working by supervising the flow of money in order to achieve its set ends and aims. Knezevich ( 1975 ) defined budgeting as a fiscal or quantitative statement that has been prepared and approved prior to a defined period of clip. This statement includes policy to be pursued during the period for the attainment of aims However. it is pertinent to province that instruction budget is a fiscal bluish print for the operation of the educational sector for the financial twelvemonth. Types of budgeting 1. Line – Item Budgeting- : This is the traditional technique of budgeting which lists points on a strictly object footing. It is besides referred to as object – of – outgo budget. This type of budgeting classifies outgo on the footing of articles or points purchased. It refers to the grouping of outgo into classs such as administrative staff wages. academic staff wages. supplies and stuffs. fixs and care and so on. 2. Performance Budget- : It is an betterment on traditional budgeting because it emphasis the usage of brief accounts to back up each point of outgo. In this type of budget. one does non budget for money but one budget for the aim to be achieved. Furthermore. Calden and Wildaryshy ( 1974 ) remarked that public presentation budgeting allow minutess to be identified by general intent in order to separate between outgos which contribute tp development and those which do non. 3. Functional budgeting- : This technique of budgeting merely explains the budget harmonizing to the caput which it is expected to run into. Ebhomien ( 1984 ) stated that the demerit of this type of budgeting includes the fact that aims of such budgets are non ever clearly stated because they are normally loosely defined. This signifier of budgeting does non give room for full answerability as it makes it hard for person to cognize how every small spot of the fund allocated is spent. Caffarella Model of Programmme Planning Cafferalla Program Planning Model Caffarella listed 12 stairss to be considered in programme planning. The 12 stairss are: Discerning the context Building a solid base of support Identifying programme thoughts. Sorting and prioritising programme thoughts Developing programme aims Designing instructional programs Devising transfer-of-learning programs Formulating rating programs Making recommendations and pass oning consequences Selecting formats. agendas and staff demands Preparing budgets and selling programs Coordinating installations and on-site events Caffarella presents the theoretical account as a circle where all 12 stairss point toward the centre circle. called the Interactive Model of Programme Planning. bespeaking that the procedure is non-sequential. The plan contriver can get down the procedure at any one of the 12 stairss. and does non necessitate to work around the circle but instead each measure is a reminder of of import undertakings to be completed during the procedure. How financial and physical planning has contributed to the growing of VTE 1. There is improved consciousness and credence of vocational and proficient instruction. 2. It has provided a footing for timely determination devising. 3. There is more intercession in the country of substructure. For illustration. the new VTE workshop in our school. ( UNIBEN ) 4. It has promoted more effectual and efficient use of available resources. 5. It has ensured continuity of vocational and proficient instruction in our assorted establishments. Factors to see before be aftering vocational and proficient instruction Initial appraisal of bing VTE system: It will be necessary to first measure the bing VTE system capacity. including support degrees and budget use. strengths. failings and lacks before shiping on a large-scale system reform or enlargement scheme. There is therefore the demand to carry on specific baseline surveies that besides explore the bing links with the other degrees of instruction and national labour policies. Linkage with other sectors of the national economic system: There should be specification in clears footings between VTE and other sectors of the national economic system in order to efficaciously associate the VTE scheme to other national schemes and policies in the country of instruction and preparation. employment. and socio-economic development. Linkage with regional and international policies: How does the national VTE scheme dovetail into bing regional and international instruction and preparation policy models and protocols? National VTE schemes should take into history the instruction and preparation protocols of regional groupings like The Economic Community Of West African States ( ECOWAS ) . Southern African Development Community ( SADC ) . and The Common Market for Eastern and Southern Africa ( COMESA ) and besides other acknowledged international bureaus involved in instruction and accomplishments developing. such as the United Nations Educational. Scientific and Cultural Organization ( UNESCO ) . American Dental Education Association ( ADEA ) and The International Labor Organization ( ILO ) . Linkage with the universe of work: Since the ultimate aim of VTE is employability and employment publicity. it is necessary to associate preparation to the demands of the labour market. VTE must be relevant and demand-driven. instead than supply-driven and a stand-alone activity. In order to make this. information is required on the existent employability of VTE alumnuss. available occupation chances. and the germinating accomplishments demands on the labour forepart. Determining the demand for accomplishments is best achieved through state specific Labor Market Information Systems ( LMIS ) and other study instruments. Instructor preparation and professionalisation of VTE staff: The professional competency of vocational and proficient instruction instructors is important to the successful execution of any VTE scheme. Governments should hence do witting attempts. non merely to develop but besides to retain instructors in the plan. REFERENCES Adaralegbe. A. ( 2001 ) . A Doctrine of Nigerian Education. Ibadan: Heinemann. Ahubaka. I. ( 1996 ) . The Role of Science and Technology in National Development. Caffarella. R. S. ( 2001 ) . Planing plans for grownup scholars: A practical usher for pedagogues. trainers. and staff developers ( 2 ed. ) . San Francisco: Jossey-Bass. Inc Ekpenyong. L. E. ( 1992 ) . â€Å"Business Teacher Education in Nigeria Prospects and Challenges for the twenty-first Century. Ekpenyong. L. E. A ; Nwabuisi. J. N. ( 2001 ) . Curriculum and Human Resource Development issues in Business Education. Ekpenyong. L. E. ( 2005 ) . Foundations of Technical and Vocational Education. Benin City: Supreme Ideal Publishers Int. Ltd. Evans. R. ( 1982 ) . Why Vocational Education belong in the Comprehensive High Education. Journal of American Vocational Association. 57 ( 6 ) . Federal Republic of Nigeria ( 2004 ) . â€Å"National Policy on Education† ( 4th Ed ) Yaba. NERDC imperativeness. Ile. C. M. . Asoegwu. M. N. N. A ; Chukwugbo. G. C. ( 2005 ) . â€Å"Essentials of Vocational Education and Technical Education for beginners† . Awka: Marpat Educational Research and Publishers. Miller J. V. and Vetter L. ( 1996 ) . â€Å"Vocational Guidance for Equal Access and Opportunity for Girls and Women in Technical and Vocational Education† . Paris. UNESCO. Ogwo. B. A and Oranu. R. N. ( 2006 ) . â€Å"Methodology in Formal and Non Formal Technical/Vocational Education† . Enugu: Ijejas Printers A ; Publishers Company. Olairan. S. 0. ( 1990 ) . Vocational and Technical Education: Issues and Analysis. Onitsha: Nobel Graphic Press. Osuala. E. C. ( 1995 ) . Functions of Vocational Education. Nsukka: Falladu Printing Company. World Wide Web. africa-union. org/strategy-to-revitalize-technical-and-vocational-education-and-training-in-africa World Wide Web. businessdayonline. com/NG/index. php/component/content/article/366-business-shool/46337-2013-budget-educations-allocation-still-far-below-unescos-stipulat.

Particle De in Japanese

Particle De in Japanese Particles are probably one of the most difficult and confusing aspects of Japanese sentences. A particle (joshi) is a word that shows the relationship of a word, a phrase, or a clause to the rest of the sentence. Some particles have English equivalents. Others have functions similar to English prepositions, but since they always follow the word or words they mark, they are post-positions. There are also particles that have a peculiar usage which is not found in English. Most particles are multi-functional. The Particle De Place of Action It indicates the place where an action takes place. It translates into in, at, on, and so on.   Depaato de kutsu o katta. I bought shoes at the department store. Umi de oyoida. I swam in the ocean. Means It indicates means, method, or instruments. It translates into by, with, in by means of, etc.  Ã‚   Basu de gakkou ni ikimasu. I go to school by bus. Nihongo de hanashite kudasai. Please speak in Japanese. Totalizing It is placed after a quantity, time or amount of money, and indicates an extent.  Ã‚  Ã‚   San-nin de kore o tsukutta. Three of us made this. Zenbu de sen-en desu. They cost 1,000 yen altogether. Scope It translates into in, among, within, etc.   Kore wa sekai de ichiban ookii desu. This is the biggest in the world. Nihon de doko ni ikitai desu ka. Where do you want to go in Japan? Time Limit   It indicates time consumed for a certain action or occurrence. It translates into in, within, etc.   Ichijikan de ikemasu. We can get there in an hour. Isshuukan de dekimasu. I can do it in a week. Material It indicates the composition of an object.   Toufu wa daizu de tsukurimasu. Tofu is made from soybeans. Kore wa nendo de tsukutta hachi desu. This is a bowl made of clay. Required Cost   It translates into for, at, etc.  Ã‚   Kono hon o juu-doru de katta. I bought this book for ten dollars. Kore wa ikura de okuremasu ka. How much would it cost to send this? Cause It indicates a casual reason or motive for an action or occurrence. It translates into due to, because of, owing to, etc.   Kaze de gakkou o yasunda. I was absent from school due to a cold. Fuchuui de kaidan kara ochita. I fell down the stairs due to carelessness.

Marketing principles and applications Essay Example | Topics and Well Written Essays - 1750 words

Marketing principles and applications - Essay Example In fact, a consumer can use the appliance even without reading the instructions leaflet. In opposition with other appliances of the same characteristics the particular coffee maker offers to the consumer the impression of being involved in a unique experience: a series of color icons, showing cups of coffee of different size, helps the user to decide the type of coffee preferred. Then, icons showing spoons full of sugar and coffee help the user to decide on the amount of coffee and sugar that should be used for the type of coffee chosen. Finally, an icon with cup of milk is used for showing to the user his potential to choose a cup of coffee with milk. Particular emphasis has been also given to the components of the appliance. High quality materials have been used ensuring that the flavor of the coffee is strong. In the context of the issues discussed above, the appliance chosen fully supports the firm’s mission statement, which focuses on quality, convenience and innovation, as described in the introduction section. 2.   Classify Company G’s products using the three-way consumer product classification system. The three-way Consumer Product Classification system is based on the following rule: products can be classified in three categories according to specific characteristics. Reference is made particularly to ‘convenience, shopping and specialty goods’ (Boone & Kurtz, 2012, p.352). The particular system is quite helpful for the development of effective marketing strategies (Boone & Kurtz, 2012, p.352). However, the system is also related to an important weakness: consumer preferences worldwide are not standardized (Ferrell & Hartline, 2010). In fact, differences can be identified in consumer trends even within the same market and in regard to the same product. For example, the performance of a product can be changed within the same market under the impact of severe turbulences in the global market (Ferrell & Hartline, 2010). In ge neral convenience products are those that are highly popular, at least more than shopping products which are not necessarily incorporated in consumers’ daily shopping (Boone & Kurtz, 2012). Moreover, specialty goods are goods of specific characteristics and, usually, of high price (Boone & Kurtz, 2012). Using the above classification system Company G’s products could be classified by referring to three categories: convenience, shopping and specialty goods. It should be noted that the Table refers only to the firm’s small appliances and not to all its products. The consumer factors involved in the classification process are presented in the first column. In the three other columns the relevance of the firm’s products to each product category is analyzed. A rounded rectangle is used for showing the product category to which the firm’s products are nearer; the blue color indicates a high relevance, the green color is used for showing an average releva nce while the red color shows the lack of any relevance. Consumer factor (Boone & Kurtz, 2012, p.352) Convenience products Shopping products Specialty products Time spent on identifying the firm’s products The firm’s products cannot be chosen instantly Thought is required before buying the firm’s products The decision-making process in regard to the purchase of the firm’s products may takes a lot of time Location of the firm’s products The firm’s products are not available in all retail stores The firm’