Traditional Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Example For Students

Customary Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Outline1 Abstraction2 Introduction3 Keywords4 Literature Review5 Methodology6 Findingss7 Decision Reflection In ongoing mature ages the universe of bing frameworks have indicated significant improvements in bing methods, explicitly a significant piece of action based costing ( ABC ) in creation and administrations associations. This study plans to put the grounds why movement based costing is wanted to conventional costing apparatuses in current creation condition ; why chiefs are demoing their inclusions in the acknowledgment of ABC to better their financial open introduction, administrative and creation proficiency ; how ABC encourages executives to quench creation wasteful aspects ; how ABC encourages adaptative and gainful obtaining in associations and the utility of ABC in dealer decision, administration division and SME s. Conventional estimation strategies for cost bookkeeping demonstrated inadequate on these issues, which prompts the development of movement based costing. Presentation Customary strategy for costing has the portion of covering with working costs by partitioning them into variable working costs and fixed working costs. In the event that we are using absorbing costing, we will first make up ones psyche the fit balance for absorbing ( for example machine hours or work hours ) , so we will ingest all the working costs on that balance. The conventional costing strategies were structured around 1870-1920. In those yearss industry was work serious, there was no automation, stock collection was pretty much nothing and overhead expenses in associations were all things considered truly low when contrasted with today. In any case, it changed rapidly from 1960 s particularly 1980 s because of the activity of expanded inadequacy of pertinence of customary cost bookkeeping techniques. Movement Based Costing ( ABC ) depends on the infiltration that exercises make costs, while stocks expend exercises. ABC is a costing procedure that initially distinguishes the significant exercises that offer ascent to overhead expenses, so bunches exercises holding same cost drivers into cost pools and in the long run allots whole working cost expenses to each product or administration by figuring absorbing rate for each cost pool. So we can express that ABC is a costing procedure where numerous working cost pools are made on the balance of at least one non-volume related variables. There is a develop of cost pool and cost driver that recognizes ABC from conventional costing. Cost driver can be any figure that causes modification the expense of a movement. Under ABC working cost costs are doled out to stocks on the balance of cause and outcome relationship. Conventional frameworks much of the time depend on capricious designations of backhanded expenses ; particularly they depend widely on volume-based assignments. Volume based exercises are those which have high correlativity with figure of units created. The vast majority of the roundabout expenses are non volume-based. On the off chance that volume-based designations are utilized high volume stocks are probably going to be relegated with more noteworthy extent of aberrant expenses than they have devoured, though low volume stocks will be allocated lower extent. It will take to over costing of high volume stocks and under bing of low volume stocks, which will additionally flexibly misleading data. In this way, conventional frameworks neglect to recognize the connection between costs, exercises and stocks by utilizing volume-related overhead absorbing rates simply. For Example, an organization created two stocks stock An and stock B. Product A which is a low volume point is delivered blending to customer determinations that may request certain exercises, for example, specific innovation, additional testing and any machine apparatuss, though stock B which is a high volume point requests little joining in, no specific exercises and running persistently. On the off chance that this organization is using conventional costing procedure it will distribute the entirety of its working costs to stocks dependent on figure of machine hours, which will follow in the designation of little overhead expense to stock An on the grounds that it did non hold many machine hours however recover it requested tonss of innovation, demonstrating and arrangement exercises and expenses of these exercises have been overlooked by customary framework. Interestingly, stock B will hold enormous whole of working costs because of each one of those machine hours, yet in world it requested little overhead action. It will take to misreckoning of each stocks genuine whole expense of manufacture. ABC conquers this activity by appointing working costs on more than one action. It perceives that specific innovation, demonstrating and machine apparatuss are other than exercises which devour assets of organization, so expenses of assets utilized in those exercises ought to other than be determined and remembered for whole overhead expenses of simply those stocks that requested and expended those exercises. So in the event that you need to order your costs, you need to initially order the exercises that cause the expenses to be brought about. ABC may help to put esteem included exercises and non-esteem included exercises, which will help executives to order their expenses by quenching non-esteem included exercises or possibly cut bringing down figure of cost drivers of non-esteem included exercises. The excellence of ABC is that it uncovers new limit and help chiefs to stifle those limits so that there would be no product cost misshapening. There are two phases of movement bookkeeping. First stage is called Activity-Based Accounting ( ABC ) where it discloses to us how we can better our battle by pull offing our assets all the more speedily. It does non simply flexibly precise expenses however it is an instrument for pull offing costs. Second stage is called Activity-Based Management ( ABM ) which is an of import apparatus for achieving continuous advancement. In ABM, we use data got fr om ABC to do vital advancements in associations. Executives all around accomplish improvements by pull offing exercises in four different ways: Movement decline by slice bringing down the clasp required to execute action. Movement riddance by dousing the full action. Movement decision by picking the low-evaluated action from set of action alternatives. Movement sharing here executives make such changes that permit them to parcel exercises with different stocks to achieve financial frameworks of graduated table. It rely upon chief s capacity that how he will use all these four different ways speedily and usefully to achieve key improvements in associations. The most precise expenses under ABC permit heading to be after more solidly, better nature of cost control and inevitably assess executive s open introduction on important balance. To execute ABC in any association is non a simple endeavor, you need to refresh your action frameworks as stocks and methods broaden. This study expects to show that ABC is liked to customary absorbing costing in the advanced manufacture condition since now circuitous expenses comprise more noteworthy extent of whole product costs because of product s complex particulars, far reaching use of figuring machine control and motorization and expanded utilization of without a moment to spare ( JIT ) creation strategies which will at last better the financial open introduction of associations. The use of ABC with vital assaults like whole quality course ( TQM ) , JIT strategies and so on, can do it progressively utile. ABC is non only after by creating organizations however now numerous administrations associations are demoing their inclusion in the significance of expenses for assurance concocting purpose. At the point when you execute ABC in your association a modification toward the path development ought to occur, executives can oblige ABM by using the data gave by ABC to achieve required total compensations. Utilizat ion of ABC is a crew work and requires a cluster of labor readiness. Educators versus mentors EssayGunasekaran, Marri, Grieve ( 1999 ) proposes the utilization of ABC in SME s. The execution of ABC in SME s can help them in bettering their monetary and non-money related open introduction. It will help to chop down direct work constituents, continuous achievement advancement, reengineering ( P, 390 ) and creating uplifting disposition of laborers that contributes toward fruitful execution of tasks ( Sage and Fox 1989 ) . Chan, Keung and Chung ( 2000 ) directed a study to raise an exact assault with the guide of which we can design an ABC templet to use it as an instrument for simple incorporating in a SME domain. No vulnerability ABC was chief intended to bring through the cost bearing requests of creation and modern associations yet explores in no time understood that they can other than utilize this framework in administrations division. Kaplan ( 1994 ) paperss that since 1980 s numerous houses working in administrations segment for example Bankss, clinics and strategic organizations had just built up their costing framework like ABC. It implies there was other than an interest for ABC like framework in administrations association which tells valid and precise expenses. By executing movement based costing procedure in English clinics and British National Health framework ( King et. Al, 1994 ) , to balanced and concern exercises of college scene ( Granof, E. Platt, Vaysman, 2000 ) , libraries ( Snyder and Davenport, 1997 ; Ellis-Newman 2003 ) , sport associations ( Dimitropoulos, 2007 ) and for arranging and ordering twenty-four hours medical procedure unit exercises of hospitals ( Antikaine n, Roivainen, Hyvarinen, Toivonen, Karr, 2005 ) , houses can simple achieve vital points. ABC is probably going to be embraced by bigger houses than littler 1s as a result of holding differing blend stocks or administrations ( Roztocki and M. Schultz, ) . On the off chance that associations with different stocks and administrations

buy custom Captivating Nursing Essay Examples on IOM Report About Nurses

purchase custom Captivating Nursing Essay Examples on IOM Report About Nurses Nursing Essay Example on Professional Development of Nurses Presentation Ten years back authority in nursing was progressively worried about the upsetting pattern in the whole country. In specific states and oppressed urban focuses, understudies in nursing programs left school, since they didn't have adequate preparation in science and math to empower them manage courses at the school. Most aspiring nursing understudies could satisfy their fantasies. The country was likewise languishing. The US was losing its future attendants who were noteworthy in controlling the looming deficiencies when open interest for nursing was approximated to increment because of the maturing populace and inflow of people recently protected. The country was losing nursing understudies who might fundamentally aid enhancement of the employment. Youthful grown-ups were likewise precluded the open doors from securing gaining aptitudes expected to secure future positions in nursing practice. Because of the approaching peril presented by the diminished odds of having satisfactory medi cal attendants later on, nursing authority in specific states proposed the selection of center schools for understudies from low-salary family units.

Neoliberalism Essay Topics - Essay Ideas For Students To Consider

Neoliberalism Essay Topics - Essay Ideas For Students To ConsiderMany people start working on a neoliberalism essay topic that doesn't work. They fail to really dig in and explore the concepts and they give up before they get the ideas flowing. What are some of the key things you need to consider when beginning to write an essay on this topic?Most of the time, neoliberalism essay topics are quite descriptive and concrete. You have a few ideas in mind and you already know how you want to go about them but you want to be sure you can elaborate on your ideas in a way that is engaging and compelling.Here are some things to consider when writing neoliberalism essay topics. Remember, it is all about compelling ideas that you can bring to life in the reader's mind with the support of great research.First, decide whether your main idea is for free markets or government intervention. Some people argue for both because of how their particular governments work. Other people just focus on one ar ea and state why that area needs to be investigated. The choice is yours.Once you have decided on the best theory to help you find the best solution to the problem, you will need to put the concept of free markets into practice. This means you will need to look at the characteristics of a free market and make sure that you do not include any regulations that hinder free market activity. In this case, what you'll be looking for is whether or not these regulations make life easier for consumers and businesses.Take a look at the history of what an interventionist government has done over the years. Is there anything from history that you can trace back to? This is where you will need to take a look at the characteristics of a free market system.The example you use in order to illustrate this concept will probably have to be something related to the events of the past and see if you can use these events as a reason for why it makes sense to have a free market system in place today. Ther e are some general principles in place that have been in place since the inception of our nation. If you can learn how these principles were formulated, you might be able to utilize them to your benefit.You will need to learn a few rules when learning to write on these neoliberalism essay topics. Don't get too caught up in writing about the theories and there will be plenty of time for that later. Instead, get out there and explore the history of this particular topic in order to gain a better understanding.

Cultural Euro Disney

Cultural Euro Disney The word management originated in America and ever since assumptions have been made about the universal acceptability and success of their business practices. There are a number of international ventures which have failed miserably due to Americans not considering the cultural aspects when entering into business in a new country. Euro Disney is a perfect example of the failure of American business processes in another country. The primary aim of this article is to explain how Euro Disney suffered the costs of cultural miscalculations. Geert Hofstedes work on culture has served as the theoretical basis of this article. His dimensions of culture have been used to explain differences in American and French cultures the problems that occurred at Euro Disney. American businesses make assumptions about the transferability of their business, management, marketing, economic and structural models of organizing which frequently fail to take into consideration cultural differences. An example of the consequences of such an approach to intercultural business practice can be found in the Disney Corporations recent European venture, now called Disneyland, Paris. Lack of cultural sensitivity and the negative infiltration strategy used by the Disney Corporation resulted in a great loss of time, money and reputation for which the corporation has only recently begun to compensate. It is the primary thesis of this article that the initial losses experienced by the Disney Corporation may have been prevented if only its representatives had known then what they know now: simply put, that organizations are not distinct, separate entities capable of functioning outside their physical, social and cultural environments. That insight, of course, calls for a different approach to international business, one which begins with the most basic aspect of human organizations, namely effective, meaningful, communicative interactions between people. As international business is becoming critically important in this world of globalization, so is the need to understand cultures, cross cultural psychology and people across nations. There is a lot of focus on cultural studies and plenty of research is done in this area. Yet, there is a lot of scope for further studies due to the gaps in the research. Today there are several models which help understand how people from different nations are expected to act; the one by Geert Hofstede has become the most influential (Hong, Zhang Stump 2007, p. 60) The cultural dimensions by Geert Hofstede have served as the specific theoretical framework for this study. Although there are many criticisms to the Hofsteds model and his dimensions yet there is no other study that compares so many other national cultures in so much detail. Simply this is the best there is. (Mead chapter 2: pg 51) With the advancements in communication and technology, the physical distance between countries is diminishing (Angur et al. , 1994; Jandt, 1995; Samovar and Potter, 1995). This physical distance is not the only thing that needs to be bridged in order to when practicing international commerce. Hofstedes dimensions reflect a nations value system. From further reading into this dissertation have tried to show how American business management tends to assume that they have the best business people that lead to them having the best business practices. While they may work very successfully in their or cultural setting, they do not work across borders. Importance of the study: Scope of the study: Why did u choose this topic? There are many studies that have been conducted in the area of cross cultural psychology, but none that have tried to connect the problems faced at Euro-Disney to Hofstedes dimensions. These dimensions have served as the specific theoretical framework for this study. Purpose, what are we trying to do These dimensions reflect a nations value system. Power distance and Uncertainty Avoidance affects how an organization is structured and how it functions. The two main problems that an organization can face are How to distribute power, and How to avoid uncertainty. Through this research, have tried to show how these two factors were taken for granted at Euro Disney. Furthermore, this research aims at studying the implications of the four dimensions on the working of MNCs and How will it help others and how can they use it for further research My work is a sincere effort to contribute to cultural literature. I hope it proves to be beneficial for further research studies. Overview of the study: Chapter 3 (Case of Euro Disney): This chapter describes all the stages of the research process in carrying out the present study. In particular this chapter gives a clear definition of the research method employed including sampling and data analysis. Chapter 2 (Literature review): This chapter will begin by outlining the existing literature on the concepts of brands, brand image, private brands and consumers perceptions toward private brands. Also in an attempt to meet the main research objective, the other areas (sub-objectives of this research study) such asconsumers attitudes preferences, brand loyalty, brand awareness toward private brands and positioning strategies of private brands have been rigorously discussed, which will provide full support to this research study. Chapter 4 (Discussion): This chapter discusses the results of the research, in particular, presenting statements made by informants with regards to themes that emerged from the transcripts. The chapter ends with a summary taking into account the exploratory nature of the research, and the importance of insight. Chapter 5 (Conclusion Recommendations): This chapter deals the conclusion of the present research study. It will be presented in light of research findings from Chapter 4. By referring to existing literature the discussion will highlight major findings in conjunction to identity development. At the end of the chapter, recommendations for further research will be given. Literature Review As Americans, the word Euro is believed to mean glamorous or exciting. For Europeans it turned out to be a term they associated with business, currency, and commerce. Renaming the park Disneyland Paris was a way of identifying it with one of the most romantic and exciting cities in the world (Eisner). Culture 500-700 Layers of culture 200 Cultural studies Cross cultural management 500-600 Importance of hrm in a cross cultural context International Business and importance of CCM Importance of culture in a international context 500 Theoretical background : Hofstedes diemsions of culture 1300 Case 1100 Reasons 1000 Discussion :using hotsedes dimensions explaining differences cross continents and cultures 2000 Conclusion 600-700 limitations of the study, limitations of hofsteds model American business leaders often assume that physical distance is the only gulf that needs to be bridged in international commerce. (473 pg1. last line) As a matter of fact bridging this gap is just one of the steps in international business. It is much more complicated and a number of factors need to be kept in mind. According to Adler (1986:13)in 473 it is the lack of academic interrogations by cultural scholars that has lead to American parochialism Culture Culture is an umbrella word that encompasses a whole set of implicit, widely shared beliefs, traditions, values and expectations that characterize a particular group of people(Consumer behaviour in travel and tourism By Abraham Pizam, Yoel Mansfeld, p393). There are as many definitions of culture as there are people who have tried to define it. While some phrase it in terms of metal programs others define it as the characteristics a person possesses. Hofstede (1994) defines culture as the collective programming of the mind which distinguishes the members of one group or category of people from another (p. 180). While according to Kroeber and Parsons, culture is transmitted and created content and patterns of values, ideas and other symbolically meaningful systems as factor in the shaping of human behaviour and the artifacts produced through behaviour(pdf 473 page 2) According to Schein culture is A pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and internal integration, that has worked well enough to be considered valid and, therefore, to be taught to new members as the correct way you perceive, think, and feel in relation to those problems. Organizational Culture Leadership by Edgar H Schein October 1996. According to Schein Culture exists at three levels, artifacts, exposed values and basic assumptions. Pizam (1993) also believes that there are levels of culture in the society. Firms and organizations are a part of the society/system and thus culture has an impact on them. Pizam argues that organizations are culture-bound, rather than being culture-free (Pizam, 1993: p. 219)-MMp2 Today there is growing importance of culture in cross border interactions. The role of human resources is very crucial as well. Effective human resource decisions and cultural sensitivity form two pillars for the success of an international business venture. The phrase Cross cultural management was first coined by in the year. There are examples of companies who failed due to HRs ignorance and cultural miscalculations. Theoretical background:- Hofstedes Dimensions Cultural dimensions by halls,trompenars, hofstedes, globe study. Although there are many criticisms to the Hofsteds model and his dimensions yet there is no other study that compares so many other national cultures in so much detail . Simply this is the best there is. ( Mead chapter 2: pg 51) As international business is becoming critically important in this world of globalization, so is the need to understand cultures and people across nations. There is a lot of focus on cultural studies and plenty of research is done in this area still there is a lot of scope for further studies due to gaps in research. Today there are several models which help understand how people from different nations are expected to act, the one by Geert Hofstede has become the most influential (Hong, Zhang Stump 2007, p. 60) Hofstedes Dimensions of national culture- Power Distance Index (PDI): Large versus Small power distance The basis for this dimension is the fact that inequality exists at all levels and areas of the society. Inequality exists in areas such as wealth, social status, power and prestige. The word power distance is taken from the work of Mulder (Reference hofstede p71). According to Mulders Power Distance Reduction theory, subordinated try to reduce the gap in power between them and their superiors. On the other hand the superiors try to maintain or increase the power distance. The PDI norm deals with the desirability or undesirability of dependence versus independence in society (Hofstede p. 93). Power distance is described as the degree to which there is unequal distribution of power in a society. This is accepted by the members of a society, organizations and nations which are less or more powerful. Behaviour of members of such institution is affected by the degree of power they posses. A high power distance index is characterized by hierarchical orders, close supervision, autocratic decision making and unequal distribution of power. Everybody has a place in the system which needs no clarification or justification. According to Hofstedes dimensions, Malaysia has the highest score on power distance (104) thus implying that the management would use a top-down information flow and there would be autocratic and paternalistic decision making. In a low PDI society, subordinates with the senior management together make decisions and have strong work ethics. It is characterised by equal distribution of power. Sweden is low on PDI (31)Individualism versus Collectivism (IDV) It deals with how members of a society view themselves compared to the rest of the society and is measured from completely collective (0) to completely individualistic (100). Individualism stands for a preference for a loosely knit social framework in society wherein individuals are supposed to take care of themselves and their immediate families only. Collectivism, on the other hand, stands for a preference for a tightly knit social framework in which individuals can expect their relatives, clan, or other in-group to look after them in exchange for unquestioning loyalty (it will be clear that the word collectivism is not used here to describe any particular political system). Hofstedes own definition is:Individualism pertains to societies in which the ties between the individuals are loose: everyone is expected to look after himself or herself and his or her immediate family. Collectivism as its opposite pertains to societies in which people from birth onward are integrated into strong, cohesive in-groups, which throughout peoples lifetimes continue to protect them in exchange for unquestioning loyalty. Hofstede Hofstede, 2005, p. 76 The fundamental issue addressed by this dimension is the degree of interdependence a society maintains among individuals: an extremely fundamental issue, regarding all societies in the world. It relates to peoples self-concept: T or we Thus, typical traits of countries scoring high on individualism is a frequent use of the word I (in comparison to emitting it, like in Spanish), tendency to live in small households and the expectation on people to have personal opinions on most matters. The three highest scoring countries in the original study were USA (91), Australia (90) and Great Britain (89) whereas the lowest scoring countries were Guatemala (6), Ecuador (8) and Panama (11) (Hofstede Hofstede, 2005, pp. 78-79). Masculinity (MAS) versus Femininity Masculinity stands for a preference in society for achievement, heroism,assertiveness, and material success. Its opposite, Femininity, stands for a preference for relationships, modesty, caring for the weak, and the quality of life. Hofstedes definition goes as follows; A society is called masculine when emotional gender roles are clearly distinct: men are supposed to be assertive, tough, and focused on material success, whereas women are supposed to be more modest, tender, and concerned with the quality of life. A society is called feminine when emotional gender roles overlap; both men and women are supposed to be modest, tender, and concerned with the quality of life. Hofstede Hofstede, 2005, p. 120 Masculinity versus Femininity (MAS) is somewhat unluckily named, since the name tends to give people associations with highly political matters although the dimension doesnt deal with those. A better name might have been Gender role stability, since this is what the dimension actually deals with. This fundamental issue addressed by this dimension is the way in which a society allocates social (as opposed to biological) roles to the sexes. Some societies strive for maximum social differentiation between the sexes. The norm is then that men are given the more outgoing, assertive roles and women the caring, nurturing roles. As in all societies most institutions are populated by men. Such maximum-social-differentiation societies will permeate their institutions with an assertive mentality. Such societies become performance societies evident even from the values of their women. these societies are referred to as masculine. (In the English language, male and female are used for the biological distinctions between the sexes; masculine and feminine for the social distinction. A man can be feminine, but he cannot be female. ) Other societies strive for minimal social differentiation between the sexes. This means that some women can take assertive roles if they want to but especially that some men can take relationship-oriented, modest, caring roles if they want to. Even in these societies, most institutions are populated by men (maybe slightly less than in masculine societies). The minimum-social-differentiation societies in comparison with their opposite, the maximum-social-differentiation societies, will permeate their institutions with a caring, quality-of-life orientated mentality. Such societies become welfare societies in which caring for all members, even the weakest, is an important goat for men as well as women. such societies are referred to as feminine. Masculine and feminine are relative qualifications: they express the relative frequency of values which in principle are present in both types of societies. The fact that even modern societies can be differentiated on the basis of the way they allocate their social sex role is not surprising in the light of anthropological research on non-literate, traditional societies in which the social sex role allocation is always one of the essential variables. Like the Individualism-Collectivism dimension, the Masculinity-Femininity dimension relates to peoples self-concept: who am l and what is my task in life? MAS is the only dimension where there are systematic differences between the biological genders in how they answer. The difference is correlated with two factors; age (older people tend to score more on the feminine side) and how masculine the country is overall (in feminine cultures both genders tend to score equally, whereas men score much higher than women in masculine cultures) (Hofstede Hofstede, 2005). Masculinity is represented by the high end of the scale. The three highest scoring countries in the original study were Japan (95), Austria (79) and Venezuela (73) whereas the lowest scoring countries were Sweden (5), Norway (8) and the Netherlands (14). (Hofstede Hofstede, 2005, pp. 120-121). Uncertainty Avoidance Index (UAI) Uncertainty Avoidance is the degree to which the members of a society feel uncomfortable with uncertainty and ambiguity. This feeling leads them to beliefs promising certainty and to maintaining institutions protecting conformity. Strong Uncertainty Avoidance societies maintain rigid codes of belief and behaviour and are intolerant towards deviant persons and ideas. They try to minimize the possibility of unstructured situations (situations that are novel, unknown, surprising, and different from usual) by strict laws and rules, safety and security measures, and on the philosophical and religious level by a belief in absolute Truth; there can only be one Truth and we have it. People in uncertainty avoiding countries are also more emotional, and motivated by inner nervous energy. Weak Uncertainty Avoidance societies maintain a more relaxed atmosphere in which practice counts more than principles and deviance is more easily tolerated. They are more tolerant of opinions different from what they are used to; they try to have as few rules as possible, and on the philosophical and religious level they are relativist and allow many currents to flow side by side. People within these cultures are more phlegmatic and contemplative, and not expected by their environment to express emotions The UAI deals with how people within a given culture handle anxiety. It needs to be stressed that UAI is not the same as risk avoidance risk is focused on something specific whereas UAI deals with the unspecific general. The definition of UAI is the extent to which the members of a culture feel threatened by ambiguous or unknown situations (Hofstede Hofstede, 2005, p. 167). The fundamental issue addressed by this dimension is how a society reacts on the fact that time only runs one way and that the future is unknown: whether it tries to control the future or to let it happen. Like Power Distance, Uncertainty Avoidance has consequences for the way people build their institutions and organizations. Typical of countries with high UAI is a need for written and unwritten rules. The three highest scoring countries in the original study were Greece (112), Portugal (104) and Guatemala (101) whereas the lowest scoring countries were Singapore (8), Jamaica (13) and Denmark (23) (Hofstede Hofstede, 2005). Long-Term Orientation (LTO) versus Short-Term Orientation This fifth dimension was found in a study among students in 23 countries around the world, using a questionnaire designed by Chinese scholars. It can be said to deal with Virtue regardless of Truth. Values associated with Long Term Orientation are thrift and perseverance; values associated with Short Term Orientation are respect for tradition, fulfilling social obligations, and protecting ones face. Both the positively and the negatively rated values of this dimension are found in the teachings of Confucius, the most influential Chinese philosopher who lived around 500 B. C. ; however, the dimension also applies to countries without a Confucian heritage. The dimension was defined by Hofstede as: Long-term orientation (LTO) stands for the fostering of virtues oriented toward future rewards in particular, perseverance and thrift. Its opposite pole, short-term orientation, stands for, the fostering of virtues related to the past and present in particular, respect for tradition, preservation of face, and fulfilling social obligations. Hofstede Hofstede, 2005, p. 210 Cultures that score high on LTO tend to have so called Confucian values and not surprisingly the three highest scoring countries in the Bond-Hofstede study were China (118), Hong Kong (96) and Taiwan (87). The lowest scoring countries were Pakistan (0), Nigeria (16) and the Philippines (19) (Hofstede Hofstede, 2005). The case of Euro Disney Its first of Walt Disneys theme park, Disneyland, opened in Anaheim, California, in 1955. The Anaheim Park was an instantaneous success. The success story repeated itself with the opening of the theme park in Florida in 1970s, and with Tokyo Disneyland in Japan in 1983. Japans success made the corporates believe that they knew everything about opening a theme park in another country and making it a success. So, in 1992, they turned to Paris, the self-proclaimed capital of European high culture and style. Paris was chosen out of 200 locations around the world because of its demographics and the subsidies Walt Disney was offered by the French government. The Greater Paris areawas a high-density population zone (over 10 million) with people who had a relatively high level of disposable income. It also has the ability to attract substantial number of tourists. There was sufficient land available to meet the demand of the park and necessary supply of water and electricity was economical. The French government was very enthusiastic about getting Disney to Paris because they believed that the project would create 30,000 French jobs. They also gave the company more than $1 billion in various incentives. The Walt Disney had tasted nothing but success until 1992. From its very inception, Euro-Disney faced a number of problems. First was the allegation that Euro-Disney was an assault on the French culture. The cause: lack of cultural sensitivity. People looked at it as a symbol of American clichs. The French framers even blocked the entrance with their tractors on the day of its opening. It was evident that the human resource department had done everything possible to ignore the aspects of cultural awareness and had misunderstood the French laws. They overlooked the traditions and habits of the French people when strategizing the park and how it would operate. The ethnocentric recruiting practice was one of their biggest mistakes. If a company follows ethnocentric hiring practices, the employees of a multinational company who are from the home country will be given preference. Following this, Euro-Disney filled all important positions with employees from the home America. The chairman of Euro Disney was an American who was said to have strong ties with France. What they did not realize was the fact that because he had strong ties with France did not mean he thought like the French. Because of this, they went on to implement Euro-Disney without much consideration to local culture. They filed to credit the local employees for their contribution to the initial planning process. Recognizing performance is the basis for building an affinity to the workplace and a sense of belonging. When operating in a culturally different environment, it is important that a company act globally, but think locally. This was Disneys biggest mistake. They refused to acknowledge the fact that Europe and USA were both Western cultures, but starkly different in their cultures. The theme parks in America did not serve any alcohol, but for the French, serving a glass of wine with lunch was a given. While the French culture is feminine in nature, the American is Masculine. Disney assumed that Europeans would not take breakfast and so they downsized the operation, but surprisingly Europeans did want breakfast. More surprising was the fact that did not want the typical French breakfast. They wanted bacon and eggs! Another big problem was the while Disney was successful in hitting the planned 9 million visitors a year mark, the visitors didnt stay for as long as expected. Most stayed for a day or two as opposed to the four to five days that Disney had hoped for. Europeans thought of theme parks as a full day excursion and not as a weekend destination. The company had spent billions of dollars building the luxurious hotels but because people opted for day excursions, the occupancy levels at the hotels were always low. Because of this, Euro-Disneyland had cumulative losses of $2 billion at the end of 1994[1]. Almost everything that Walt Disney had projected for Euro-Disney was the complete opposite of the reality in Europe. A puzzle of errors: miscalculating everything! Here are the factors that led to the downfall of Euro-Disney from the very start. I have discussed these in detail as we move further into the dissertation. Still beset by high costs and low attendances, Euro Disney will find it hard to hit its target of breakeven by the end of September 1996. Costs in the year were reduced by FF 500m by introducing more flexible labour agreements (more part-timers, increased job sharing and the use of more students in the peak season) as well as outsourcing contracts in the hotel operation. But the company admits that the lions share of cost reductions has now been realized. Now it hopes attendances are rising. . . Getting people to spend more once they are at the park might be more difficult. Euro Disney is pinning its hopes on economic recovery in Europe. Itll have to start paying interest, management fees and royalties again in five years time. Management will not say whether itll be able to cope then. 1 Euro Disney, Financial Times Lex column, 30 October 1996(14ED) 1. Miscalculation of drinking habits. Misunderstanding French drinking habits was a serious problem faced by Euro Disney. The management decided to continue with their policy of not serving alcohol in their theme park. Though it worked well in other places but the same did not hold true for Euro Disney. It rather proved to be disastrous because a French meal is incomplete without a wine. Wine is an essential part of the French Culture and is famous all over the world. This miscalculation became a cause of astonishment and consequently the company had to change its policy and serve alcohol. 2. Misunderstanding of breakfast and food norms. Disneys fault of ignoring the cultural differences in food made them commit another blunder. Disney believed that like Americans French would also prefer snacks and hence they downsized their restaurants. This proved to be a wrong decision because French preferred to sit down and eat complete meals rather than carrying away snacks in their hand like Americans. In fact, the data shows that they were trying to serve 2,500 breakfasts in a 350-seat restaurant at some of the hotels. Further, guests wanted bacon and eggs rather than just coffee and croissants (Burgoyne, 1995). This difference between the companys thinking and the actual French culture lead to long lines in front of the restaurants and on top of it when French were denied wine it complicated the matter even further and on the whole French did not have a pleasant Disney experience. 3. Misunderstanding of vacation habits. The Walt Disneys thinking of Americanize European habits put them into another trouble. The company miscalculated the vacation time because the Europeans preferred few longer holidays in comparison with the Americans who took several short breaks. So the companys theory of Americanizing brought loss to them. 4. Miscalculation of per-capita spending. Insufficient market research lead to miscalculation of the per capita spending by the visitors at the park. While the Americans and Japanese who never left the park empty handed, the Europeans did. The European visitors wanted to spend more time on the rides rather than shopping for food and souvenirs which resulted in lower expected revenue. As a matter of Fact spending was about 12% less than predicted. [ ] 5. Miscalculation of transportation preferences. There was a big miscalculation in the transport preferences which was again due to the non- understanding of the differences in the American and the European culture. While availability of boats, trams and trains proved to be beneficialto carry visitors in America from their hotels to the park but with the Europeans this was not the case. Most of the Europeans preferred to walk . Also, as per the calculation it was assumed that most of the Europeans would travel by their own vehicles and hence a lot of parking space was allotted for the cars. Whereas most of the Europeans came by buses and bicycles and the facilities for the bus drivers to park their buses and the rest came out be inadequate and as a result the company was forced to reduce the space for parking lots and provide more space for the buses and the bicycles. 6. Misunderstanding of French labor laws. 7. Violation of French labor law. 8. Miscalculation of risk factor 9. Incorrect global staffing policies and hr orientations :Ethnocentric and polycentric 2. Misunderstanding French traditions and habits: celebrating Halloween instead of French festivals. 3. Nationalistic sentiments ofFrench people: Change in name from Euro Disney to Disneyland Paris 4. Staffing and training problems 5. Rigid Disney dress code 6. Operational errors 7. Labour costs 8. Labour disputes 9. communication problems 10. cultural operational issues Power distance Incorrect global staffing policies and hr orientations: Ethnocentric and polycentric The French were confused when Disney appointed mostly American-born managers into the front-line supervisory positions at Euro Disneyland many of whom were not fluent in the French language. Individualism Rigid Disney dress code threatening highly individualistic French cultural traditions Individualism is the cultural dimension that measures to what extent people to look after themselves and their immediate family members only Americas individualism score of 91 is the highest in the world. Frances score of 71 is also high, 65% more than the world average. American executives at Disney imposed a strict dress code at Euro Disneyland that required extremely short hair and banned beards and moustaches. Disneys dress code was based on Walt Disneys highly individualized, squeaky clean American family values. By imposing the Walt Disney appearance code, the Americans insulted French family traditions. Many of the highly individualistic French refused to work at Euro Disneyland, including a 28-year-old Parisian trumpet player who insisted on keeping his pony tail hairstyle rather than join the closely cropped Disney brass band. Long term orientation Masculinity Disney executives should have adapted to Frances need for low masculinity values like cooperation, friendly atmosphere, group decision making, more employee freedoms and environmental conservation. communication problems cultural operational issues Limitations Conclusion Appendices Layers of culture -Schein 1988 Cultural ice berg Hotstedes table with cultural dimensions Macro and micro level definitions of culture Comparing cultures: adler Onion shape diagram of cultural layers:from notebook Influence of culture on behaviour and behaviour on culture -adlerReferences Effective harnessing of cultural diversity Cultural influence that impact Disneys heavy merchandising policy is often considered by the French to be unbearable and arrogant. From an ideological point of view, Disney has often been accused of conveying the American way of life or the of gently legitimizing American imperialism (Dorfman and Mattelart,1975 In dazzled by Disney p. 122) The intellectual criticised it as an intolerable concession to American cultural imperialism and their campaign against what some called a cultural Chernobyl or even the American nightmare, was widely echoed by French newspapers. (dazzled by Disney p 127 ) The unions mobilized against the way the people were hired and some of the terms of labour contracts, among other things, Disneys grooming requirements (Lanquar, 1992 in DBD, p 128) The reality of industrial labour must not appear in advertising, because it can only stain the visions of happiness projected onto the consumers imagination ( Ewen, 1977,in DBD, p 128) As a matter of fact, the pervasive merchandising policy exerted by Disney raises very negative reactions in a country where culture and business have been traditionally distinct fields of activity. (DBD p. 130) In France, culture tends to remain a state of business. (DBD p. 130) According to the global Disney audiences project, while 28. 2 percent are hostile to Disney, another 47. 8 percent feel Disney is undoubtedly American. (DBD p 130) The study by Dorfman and mattelrt (1975) on Donald duck pointed out that Disney did not just speak for the American way of life, but embodied the American dream of life (dbd p. 131) Disney is an icon of American culture and middle -class family values (the mouse that roared, p. 25) In the work culture at Disney ,fantasy mediates and subordinates issues of power ,politics and ethics through interventions wheat can be called Disney discourse. However lighthearted and fanciful it might seem,Disney discourse does not displace the rigid and authoritarian culture of the workplace. (the mouse that roared, p. 47-48) At Disney, there is little room for individuality and experimentation by employees. Every behaviour and action ,from how one dresses to how one responds to questions are scripted by someone in authority. Innovation is viewed as a breach of policy, and nonconformity is swiftly eliminated from Disneys technocratic utopia. (the mouse that roared, p. 50-51)

William Blake, Born On November 28, 1757 In London, United

William Blake, born on November 28, 1757 in London, United Kingdom, wrote â€Å"A Poison Tree† to explain to everyone the wrong doings of the Church by teaching people to suppress their anger and the â€Å"evil† within them as that will only enhance their resentment furthermore. Inspired by his religion, â€Å"A Poison Tree† was written as an attempt to inform people about the problems that are created when one does not address the issue or their anger when it is still minor and resolvable. When grudges are kept unresolved, the person and the people around them are negatively impacted by the consequences of the grudge. He wanted to teach people that holding grudges hinders personal growth by making one bitter and creating a need for vengeance. In order†¦show more content†¦The author ‘finding’ his enemy underneath his tree means that he wasn’t in control of what he was doing when he had killed or hurt his enemy, proving Blake’ s point that suppressing rage can cause people to do things that they would not usually do. The imagery in the poem allows the reader to better comprehend the significance and meaning behind Blake’s words. In addition to imagery, Blake incorporates symbolism in his poem numerous times to emphasize that the suppressing of anger will cause it to grow eventually and later, cause an eruption with all of the animosity within. The title symbolizes how rage and the evil within a person can develop further just like a tree when it is given the proper conditions. The audience can assume that the â€Å"tree† in the poem symbolizes the anger of the speaker as the poem explains how hard the speaker works to keep the anger from showing, but that just makes it easier for his true feelings to reveal as the size of his anger was too much for him to bare. The growth of the tree increases to the extent of it actually â€Å"bore[ing] an apple† (Blake). Blake was specific to choose an apple tree because the tree alludes to the Tree of Knowledge of Good and Bad in the Bible. Although, it isn’t specified that the tree is an apple tree, traditionally it is assumed that it is. In the Bibl e, the story of the forbidden apple relates to

Essay on The Problems and Solutions of Overcrowding in...

The Problems and Solutions of Overcrowding in Modern Cities Now In the world there are many cities which are facing overcrowding, such as London, Tokyo, New York, Paris, Beijing, Singapore, Manila and Rio. But, few people know the exact meaning of the term â€Å"overcrowding†. There is a popular definition which is widely accepted by scholars: â€Å"an outgrowth of excessive size is overcrowding, meaning too many people occupying little space.† (Brunn et al, 1983, p37). Overcrowding causes huge problems such as housing, congestion, unemployment, air pollution, social problems and energy tension. The aim of this essay is to discuss the potential problems and solutions in overcrowded cities. Housing problem is the first important issue which†¦show more content†¦Furthermore, the fact that the labor force from small town floods into big cities will decrease the average density per person in small town and thus it produces unbalanced society structure. Besides, in many modern overcrowded cities there are a lot of skyscrap ers which need more energy to feed central air-conditioner in order to keep a comfortable status. However, the chiller system of air-conditioner produces huge heating during the working and the heating will be released directly to the air so that it causes the city temperature to increase again, and then, accordingly, the city needs more power capacity again to feed the air-conditioner. It is a vicious spiral! Virtually other issues such as unemployment, hospital, sewage rubbish, security and air quality, are also urgent. Even so, air quality among these issues must be the most critical one. Take Chile as an example. During the rapid development from 1970s to 1990s Chile experienced misery in air quality. As Edward John (2002) point out, â€Å"the Chilean standard for PM10 is an annual arithmetic mean of 50 ug/m3(micrograms per meter cubed)†¦..but, the data exceed the national standard every year between 1989-1992†, which is more than double the national standard. (Edw ard, John, 2002,p28,29). If people live in low-quality air for long-term, someShow MoreRelatedSustainable Development: The Solution to Urbanization1284 Words   |  5 PagesSustainable Development: The Solution to Urbanization Introduction As the worlds population has grown exponentially in the modern era, issues of overcrowding in many of the worlds cities have created environmental, social, and economic problems for many citizens and municipal governments. 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Skeletal and Muscular System Relationship free essay sample

Pinak Patel Anatomy and Physiology Professor Jargen December 14, 2011 Skeletal System and Muscular System In anatomy and physiology we study the structure of living things and the function of living systems. In physiology, the scientific method is applied to determine how different organisms, organ systems, organs, cells, and biomolecules carry out the chemical or physical function that they have in the living system. Both anatomy and physiology are subcategories of biology. Throughout our class we have discussed many different systems of the body. One system that is very important to the human body is the muscular system, which consists of three different types of muscle tissue. Along with the muscular system is the skeletal system, which consists of the bones and the different types of tissue it contains. Both of these systems have many different functions, and can be interconnected together. These two systems work together and they form the musculoskeletal system. We will write a custom essay sample on Skeletal and Muscular System Relationship or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The muscular system consists of three different types of muscle tissue and it has four different functions. The muscular system also encompasses many properties. The three different types of muscle tissues it includes are skeletal muscle, cardiac muscle, and smooth muscle. The skeletal muscle’s main function is to move the bones of the skeleton. This muscle is voluntary and is also striated, meaning that it is striped, which is due to the muscle fibers that are combined into parallel fibers. Some of these muscles can be controlled unknowningly. For example, the diaphragm of the human body continues to alternately contract and relax while we are asleep, allowing our lungs to expand to breathe. The cardiac muscle tissue is found only in the heart. It is similar to the skeletal muscle in that it is striated, but it is also different in that it is involuntary. The smooth muscle tissue can be found within the walls of the digestive tract, blood vessels, and airways of the respiratory system. This tissue is nonstriated, which means that it is not striped and the fibers are not arranged into parallel orderly bands like the skeletal and cardiac muscle. The smooth muscle tissue is also involuntary. The muscular system has four key functions. It produces body movements, and stabilizes the body positions, for example, it holds contraction of the neck uscles that hold one’s head upright. Another function of the muscle tissue is that it is the storange and transportation of substances within the body: skeletal muscle contractions move lymph throughout the body, and help return blood to the heart. The final function of the muscle tissue is that it helps to maintain one’s posture. Each skeletal tissue is made of hundreds of t housands of cells called muscle fibers. The fascia is a component of connective tissue and it is a broad sheet of fibrous connective tissue that surrounds and supports muscles and other organs. The external part is the deep fascia that consists of theee layers of connective tissue. The epimysium is the outermost later that encircles the entire muscle. The perimysium surrounds groups of ten to hundereds or more individual muscle fibers, seperating those into bundles called fasicles. Then there is the endomysium, which seperates each individual muscle fiber. The nerve and blood supply of the muscle tissue consists of arteries, veins, and nerves that run together. There are somatic motor neurons that stimulate the muscles to contract. These neurons begin in the brain or spinal cord and extend by an axon to a group of skeletal muscle fibers. All in all, the skeletal muscle tissue contains many vital things, in order for everything to work properly. The skeletal system has many functions as well, just like the muscular system. The skeletal system has six different functions: support, protection, assistance in movement, mineral homeostasis, blood cell production, and triglyceride storage. Unlike the muscular system, posture is not a function of the skeletal system. There are also four types of cells that are present in bone tissue. The first type of cells is the osteogenic cells, which are unspecialized stem cells that are the only bone cells that divide. Another type of cells is the osteoblasts, which are the bone building cells; known as the immature bone cells. Then, there are the osteocytes, which are the mature bone cells and are the main cells in the bone. They exchange nutrients and wastes with the blood, which help maintain the bone’s normal metabolism. Finally, the osteoclasts, which are the cells that release powerful lysosomal enzymes and acids that break down the matrix (resorption). The bone tissue also has nerve and blood supply that also consists of arteries and veins. Although one can claim that there can’t be much inter-relation with the skeletal and muscular system, there are some relations to be made. First of all, vertebrates move by the actions of muscles on bones. Therefore, tendons attach many skeletal muscles across joints, allowing muscle contration to move the bones across the joint. Muscles generally work in pairs to produce movement: when one muscle flexes or contracts, the other relaxes. Next, the skeleton and muscles function together as the musculoskeletal system. This system is often treated as two separate systems, the muscular, and skeletal plays an important homeostatic role: allowing humans to move to more favorable conditions. Certain cells in the bones produce immune cells as well as important cellular components of the blood. Therefore, bone also helps to regulate blood calcium levels, serving as a calcium sink. Finally, the rapid muscular contraction is important in generating internal heat, which is another important function that can relate to bone tissue as well. There are many important systems that we study in anatomy and physiology. The skeletal system and muscular system are just two of them. Both of these systems have many functions that can be studied in depth. Although there are quite a few systems that aren’t very comparable, these two systems make an exception. In conclusion, both of these systems, bones and muscles, work together in many ways and can be inter-related to a certain degree.

Three Concepts of Hinduism Tradition

Atman Hindus have a strong belief system in the existence of Atman who is invisible, external, immortal. The latter cannot be grasped at all. In simple terms, the term Atman means breath of life. This concept can also be referred to as the state of being â€Å"self† since it refers to the remains of an individual after all the external components have been taken away.Advertising We will write a custom essay sample on Three Concepts of Hinduism Tradition specifically for you for only $16.05 $11/page Learn More This means that Atman is a key aspect in the life or soul of a man which controls breath, intellect and overall well being. Moreover, Atman gets into the body of an individual during the creation process. It is believed that it exists in living beings including animals and plants (Molloy 321). Dharma Dharma refers to the righteousness path or the â€Å"law of human beings† that helps in the process of binding people together in the wor ld. This concept is essential among Hindus. Individuals are able to achieve good outcomes just by being able to fulfill the requirements of Dharma. This concept is related to a course of conduct or duty that an individual has to undertake. There are several life stages, spiritual and moral developments that an individual has to go through. The concept mainly involves the ability of an individual to do the right thing both in the family and beyond the universe (Molloy 322). Karma The literal meaning of Karma is deed or action. A broader definition of Karma is â€Å"action and reaction† or the law that relates causes and effects. These include the physical actions and the actions conducted through the mind of an individual (Molloy 322). Prominent deities in Hinduism The three most prominent deities in Hinduism are Brahma, Vishnu and Shiva. These gods represent the universe creator, universe preserver and the god of reproduction and destruction respectively. Additionally, these deities are married to Saraswati, Laxmi and Parvati respectively. Important concepts in Jainism Jiva and Ajiva Jiva (soul) and Ajiva (non-soul) are the foundation of the seven concepts of Jainism. Furthermore, these concepts are regarded as the basis of five magnitudes and six substances in the tradition of Jainism (Molloy 411).Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Bandha This refers to the actual soul by Karmic matter. The physical condition that facilitates this process is known as Bhava-Bandha. The actual interaction of the karmic matter with other particles is commonly known as Dravya-Bandha. This bondage appears in four different ways depending on the nature of karmic matter, the period of attachment and the quantity of karmic atoms (Molloy 412). Nirjara This concept refers to the fall of karmic matter away from the soul. During this process, the fetters disappear gradually u ntil the soul is left free. Four Noble truths in Classical Buddhism The first truth in classical Buddhism relates to the avoidance of suffering. This involves rightful living with regard to beliefs, actions, meditation, speech and feelings. The second truth is based on avoidance of suffering through elimination of desires. This provides a peaceful and calm existence. The third truth is that life involves a lot of suffering. The final truth asserts that individuals usually suffer because of failing to get what they want (Molloy 455). Concept of impermanence The impermanence concept in classical Buddhism is temporal. The concept simply means that all the constructed items are impermanent. It is important because all the constructed things are termed as impermanent. â€Å"Emptiness† in Buddhist tradition The term emptiness is used to mean that all properties cannot have an intrinsic value since they are relational. If the latter happens, there is no being that has value. The mai n function of the KOAN in Zen tradition was to undertake religious training.Advertising We will write a custom essay sample on Three Concepts of Hinduism Tradition specifically for you for only $16.05 $11/page Learn More The concept of compassion in Tibetan tradition means helping others and avoiding harm. This means that the actions of an individual should be non violent and less harmful. I was particularly surprised by the roles of some prominent deities in Hinduism. Specifically, I was amazed by the destruction of Shiver. I would like to learn more about the functions of KOAN in Zen tradition. Works Cited Molloy, Michael. Experiencing the World’s Religions: Tradition, Challenge, and Change. New York: McGraw-Hill Higher Education, 2009. Print. This essay on Three Concepts of Hinduism Tradition was written and submitted by user Gauge Burks to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

compulsory voting essays

compulsory voting essays Compulsory voting (CV) is a system of laws and/or norms mandating that enfranchised citizens turn out to vote, often accompanied by (a) a system of compulsory voter registration and (b) penalties for non-compliance, usually fines or the denial of state-provided benefits. Cross-national studies find CV to be an effective mechanism for increasing turnout, by between seven to sixteen percentage points; within-country comparisons also generally find that CV boosts turnout. CV is commonly thought to advantage parties of the left (based on social-structural and demographic patterns of turnout in countries without CV), and hence shift public policy in that direction also. But these conjectures are difficult to verify, since other political and institutional variables intervene between voter turnout, election outcomes and policy outputs. It is often overlooked that fines and sanctions are just one aspect of CV: states employing CV usually reciprocate by reducing the costs of turnout for its citizens, via weekend voting, simple registration procedures, and the creation of a centralized, professional bureaucracy concerned with all aspects of election administration. ____________________________________________________ Assistant Professor and Victoria Schuck Faculty Scholar, Department of Political Science, Over twenty countries around the world have some form of compulsory voting, which requires citizens to register to vote and to go to their polling place or vote on the election day. With secret ballots it is not really possible to prove who has or has not voted so this process could be more accurately called compulsory turnout. One of the most well known compulsory voting systems is in Australia. All Australian citizens over 18 (except those of unsound mind or those convicted of serious crimes) must be registered to vote and show up at the poll on Election Day. Australians who do not vote are subject to fines although those w...

Management Accounting Assignment Research Paper

Management Accounting Assignment - Research Paper Example If this is done then we would split the  £32,000 administrative costs between the two. This scenario could also lead to more costs based on how much an employee costs in these areas compared with the costs in Nottingham. If the costs in Nottingham are lower than Leicester and Loughborough then the administrative costs would be much higher. Closing a division would mean firing employees and this might not make the company look too good. If we close the division and outsource the raspberry jam then we would be paying  £20.6 for each batch and our profit would be  £11.4 per batch. If we still sold 6250 batches then our total profit would be  £71,250. We would save the costs of fruit, sugar, labour, variable costs, and some overhead. This could equal up to  £109,000 in savings and could lead to some significant profit. We could then use this profit for other things or even for expanding the other two products. Advertising would create more customer awareness and possibly increase the demand for the product. The first thing we would need to consider would be how much we will be spending on this campaign. We do not want to overspend and receive nothing in return. If we have a decent budget for the advertising campaign we can then choose where best to spend our money. We would also need to decide how to advertise. We could use the papers, magazines, radio, or even television. Of course television is the most expensive of the choices but might be the one that reaches the most people. If we could put together a good campaign then we would need to make sure that we increase the demand by enough to cover the campaign. It would be very difficult to figure out how much our sales would increase and if we are unable to predict how much sales would increase then we would have a hard time predicting how much our distribution costs will change. Even if the campaign increased

Working with Vulnerable Adults Essay Example | Topics and Well Written Essays - 4250 words

Working with Vulnerable Adults - Essay Example Then the study goes on to discuss the oppressive and the anti-oppressive situations that these venerable adults have to face. This is done with under the heading points of age, gender, sexuality and class. Afterwards, the essay discusses the role(s) of a social worker in helping senior people. At the end of the essay a brief conclusion is provided. Mr. Richards is 86 years old and has recently come back from the hospital after he suffered a massive stroke about a month ago. Home for him and his wife (84 years old) of 58 years is a nursing house in rural England. The nursing home is a government institution for the elderly and I happen to be a social worker in the facility. Mr. Richard grew up on a small farm and worked at the local post-office for a number of decades whereas Mrs. Richards worked as a primary school teacher. They had two children who grew-up and soon moved away to the city. However, Mr. and Mrs. Richards preferred to stay in the same town where they had worked and lived all their lives. But, due to Mr. Richards advance arthritis and heart problems and his wife's diabetic condition, they could no longer maintain and keep their home. Their children didn't have the resources or the time to take care of their elderly parents. With no other option in mind, their local social worker along with their children's help slowly convinced the Richards of the merits of staying at nursing facility. However, upon arriving at the facility after selling the house and most of their belongings, the Richards soon realized that there were a number of hurdles and obstacles to living in a nursing home that they had not anticipated. But, on the other hand, there is no question of going back and living an independent life. With the rapid speed with which the world is changing it is not possible to live in this world without updating one's education, knowledge and life-style on a daily basis. In other words even the young people of today constantly have to update almost every aspect of their daily lives. This automatically brings us to the point that if the youngsters of today have to update their lives at such a constant basis, what would the elderly do But, on the other hand life expectancy is rapidly increasing; therefore, we cannot simply expect our elderly to pass away. According to Than (2006), the increase in the life span of a person simply implies that the time of death has been m oved forward. This of course does not mean that the person will not die. He/She will, only it will take a few more years. Never in the history of mankind have we discussed ageing and old age processes as ardently as we have begun to do so now. This fact has been clearly mentioned in the direct citation, which is given as follows; "We clearly live in an era characterized by the aging of our population. Low birth rates and increasing life expectancy are leading to dramatic shifts in the age structure. By the year 2030, after most of the baby boomers have reached old age, it's projected that one out of every five Americans will be 65 years of age or older. And steady increases are expected in the numbers of persons at the more advanced ages-the "oldest-old" or those 85 years and older-who are most likely

Converting Arabic sign language to Arabic Text using iPhone(Xcode) and Thesis

Converting Arabic sign language to Arabic Text using iPhone(Xcode) and image processing - Thesis Example †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 1. Planning†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.17 2. Design†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.17 3. Implementation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...19 4. Testing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦21 5. ... This can be a very difficult and time consuming process and the results may not satisfy the maximum amount of deaf students with needs. This project aims to develop an application that can be used by a school owner which will produce an XCode based on Arabic sign language to Arabic text. A number of factors must be considered in order to fit everything together in a schedule. The school owner of an institution will provide the data required for the project’s development. The application will process the data provided through calculations and comparisons in order to create an XCode that tries to satisfy the needs of the institution. Within this project it will be attempted to complete student scheduling based on various constraints. These constraints have been chosen and will be talked more at length in the paper. However, for now, we know that deaf students need to come on certain days, such as on Monday and Thursday, Tuesday and Friday, and Wednesday and Saturday. This would make three deaf students total so far. Another constraint is that one student will need to come with his brother although they are taught Arabic at different levels. Also, one student would be coming from 3 to 5 p.m., as he would not be able to come to class during working hours. Altogether, these constraints make six deaf students, possibly more if needed. What is going to happen is that code has been designed in order to reflect these variables using Prolog and tkXCode software. Additionally, the use of C++ code will help in the design of the coding for this project. The code for C++ will be run through the website codepad dot org, and from there appropriate code for Prolog and XCode will be developed. Constraint logic programming (XCODE) will be used

Dr. Martin Luther King Jr. - A Model of Courage Essay -- Dr. Martin Lu

Dr. Martin Luther King Jr. is a Model of Courage To be courageous is necessarily connected with feeling personal danger. If no danger exists, no courage is possible. To show true courage, one must be nonviolent. Violence is the last resort of a coward. For one's courage to truly effect a situation, one must convince others to show the same type of courage. The perfect embodiment of moral courage in the face of serious personal danger is Martin Luther King Jr. King stood up to bigotry through his words and actions. He showed courage without simply thinking that danger may exist, but knowing that danger would exist. He felt that the only way to truly stand up and make a difference is to be punished for just actions. This will inspire followers to show the same impressive courage. Despite nonviolence, King was arrested on a multitude of occasions for breaking the segregation laws of his time period. During one of these arrests, King reflected on his stance in a letter to his fellow clergymen from Birmingham Jail. "There are two types of laws: there are just and there are unjust laws.. An unjust law is no law at all... So I urge men to disobey segregation ordinances because they are morally wrong... One who breaks an unjust law must do it openly, lovingly... and with a willingness to accept the penalty" King is saying that to show moral courage one must not only break the unjust laws, but one must also desire to be caught. To break an unjust law and not be punished will not serve to change the law. King took his own words to heart and broke segregation laws whenever possible. He did this while not just in the face of danger, but with danger breathing down his neck. His ability to endure punishment for a just act inspi... ...at they cannot sit idly by just because the injustices of the time do not affect them. One must act to preserve justice for all, even if one is not the target of injustice. King's moral courage had a profound effect on all those of his time period and in the future. His life and actions have significance for all people, both then and now. King's courage not only changed the world, but his words of many years ago tell people today that the fight is not over. There are people dying due to injustices all over the world. King's words about problems of the past apply to the problems of today. Injustice in the Middle East affects the justice in the life of an average middle income American. Thus, even in death King is able to call us to action. Through openness, nonviolence and a commitment to future justice, King is a model of courage in the face of personal danger.

Nutrition and Healthy Food for Children Essay

The essential foods that the body needs are foods rich in starch and fibre (carbohydrates) which are pasta, rice, oats, couscous and many more. Carbohydrates give us energy, calcium, fibre and B vitamins which help to keep the digestive system healthy. Recommended amount is 3 to 5 servings per day. Protein groups contain nuts, beans, peas, lentils, quorn and Soya for vegetarians. Meat, fish and eggs also hold protein. They provide us with iron, minerals and vitamins to help the body repair and grow. We should be eating 2 – 3 servings a day. Dairy is another food group which includes, milk, yoghurt and cheese. These contain protein, calcium and vitamins. Dairy keep are bones and teeth healthy. We should try to eat 3 servings a day. Plenty of different fruits and vegetables whether they are fresh, frozen, tinned, dried or juiced. These give us antioxidants and chemicals which can prevent illness; they keep the digestive system healthy and are high in fibre. And the recommended amount it 5 portions per day. Lastly it is important that you include fats and sugars in your diet but too many fizzy drinks or high fat content foods can have a negative effect. You need to make sure that you vary different food and only eat the amount to maintain a healthy weight. There are a number of government initiatives to encourage healthy eating such as ‘five a day’ and ‘CHANGE 4LIFE’ which encourage adults and child to make sure they eat 5 portions of fruit of vegetables per day. Now these initiatives have been brought in companies have started labelling which of their products contain ‘1 of your 5 a day’ REFERENCE: http://www.nvqccld.com/2010/11/09/k3h295-the-government%E2%80%99s-guidelines-on-healthy-eating-and-nutrition-for-children-and-why-it-is-important-that-these-are-followed-by-childcare-practitioners/ http://www.gosh.nhs.uk/children/general-health-advice/eat-smart/food-science/ (food group fun) E2 Weather the child is under eating or over eating there are many effect on the health and well being of the child. A child may be getting bullied or teased for the way they look, or may feel under pressure from society to look a certain way. This can affect confidence and self-esteem. The child will become self conscious as they may not be able to find clothes to fit them and feel comfortable in, dressing like their favourite pop star may become increasingly difficult due to weight. Confidence may also be affected in normal day to day activities, things such as getting picked for sports teams, difficulty climbing trees, running around the playground or the steps onto a bus may become increasingly difficult through lack of energy. Behaviour has also been linked to lack of nutrients and associated with ADHD and various other needs such as a delay in intellect development. Children can lack in the ability to concentrate if they do not have the correct nutrients. The child’s dental health could also be at risk due to the amount of sugary foods and drinks they consume, it causes the teeth to grow weak. Lack of nutrients can also diminish growth, weaken bones, and contribute to poor concentration and motor skills. REFERENCE: http://www.gosh.nhs.uk/children/general-health-advice/eat-smart/obesity-lowdown/the-downsides/ http://www.ehow.co.uk/about_4798324_effects-poor-diet-children.html http://www.livestrong.com/article/465374-how-poor-nutrition-affects-child-deve lopment/ E3 Government guidelines include the 5 a day initiative which promotes the benefits of eating 5 a day, raise awareness of health benefits that eating 5 a day has and also improving access to fruit and vegetables. Children ages between 4 and 6 years old are entitled to one piece of free fruit per day, and all settings in their daily menu must provide at least 5 fruit and/or vegetables. Healthy start helps families on low income in England, Scotland N.Ireland and Wales by providing them with vouchers for milk, fruit and vegetables for young children and pregnant women. Each voucher is  £3.10 and it encourages earlier and closer contact with health professionals for advice. The Food Standards Agency was set up by an Act of Parliament in 200 and the Scientific Advisory Committee on Nutrition (SACN) is a group of independent expert who advise government agencies/departments on nutritional needs. There are some general tips on diet on the eat well website: base meals on starchy foods, eat lots of fruit and vegetables, eat more fish, cut down on saturated fats/sugars, try eat less salt, get active, drink lots of water, don’t skip breakfast. REFERENCE: www.eatwell.gov.uk Penny Tassoni et al – CACHE Level 3 Childcare and Education 4th edition http://www.5-a-day.tv/ http://www.healthystart.nhs.uk/ http://www.sacn.gov.uk/ E4 Molescroft Primary School promote their healthy eating via their policies by having a 14 choice, self service salad bar which is available every day, this means that they have free choice for their lunch. Aswell as salad there is also a self service vegetable bar everyday which has a range of 4 vegetables that the children can choose from, and it is stated very clearly that mixed vegetable will not be provided. There is also no limit on the amount of salad or vegetables the child have, they can return for seconds and mix and match what is on their plate. With every dessert offered at lunch time there is always yoghurt and fruit salad available. Milk is provided for sale every lunch time for the children to buy if they want too. Also during morning break due to the time in the year and seasonal fruit there is always either fruit kebabs or a soup available for the children to buy if they are hungry. The school also provide fresh fruit for all year group’s daily meaning that each child can have a piece of fruit provided each day. The children will also have the opportunity to learn about the growing of fruit and vegetables, sustainable agriculture and there is a fair trade stall which sell fair trade orange juice. Through the curriculum of science and PSHCE the children will be taught the effects of a healthy/unhealthy diet. Every child has access to free flow water all day and can have water bottles in the classroom with either water or sugar-free juice supplied by parents. It is also stated in the food policy that chips are a rare occasion and any other fried food will not be offered, which is showing children they can enjoy their food without the means of fried foods. It is also encouraged for parents, carers and relative to pre-book a school lunch which they can enjoy with their child so the child can be at ease while they eat their lunch. Children are not allowed to bring in sweets or sugar drinks into school for break or snack with the exception of special occasions. But it still stands that the contents of a lunch box is private unless it is breaking the health and safety rules, an example of this is a parent providing their child with  a hard boiled sweet which is a choking hazard. REFERENCE: http://www.molescroftprimary.net/Policies/FOOD%20POLICY.pdf E5 24 HOUR MENU FOR A CHILD AGED 9 MONTHS Through the night Formula or breast milk DIETARY REQUIREMENTS Breakfast approx 7 am Formula or breast milk 1 – 2 table spoons of infant cereal 5 raspberries Lactose intolerant children, will be provided with an alternative like soy milk on prescription by the doctors. Vegetarians commonly Rastafarians, would have supplements like tofu or quorn in their meals instead of chicken or beef. Judaism may not eat meat and milk together, so to cook the rice in milk and chicken together may not be eaten. Vegan’s will not eat any animal product. Through the day the baby will be getting more then their 5 a day which provides more then enough nutrients for the child, they will be getting their carbohydrates from the cereal, porridge and baby rice. Dairy from the milk and yoghurts. Coeliac means that people have intolerance to wheat, so there would be a substitute for bread, or any wheat products. Snack Approx 10am 4 Blue berries with baby porridge in a baby bowl Lunch approx 12:30pm Formula or breast milk Baby rice (2 table spoons) with fresh vegetables and chopped up chicken Small baby yoghurt or small piece of cheese Half a banana softened. Snack approx 3pm Formula or breast milk followed by peeled and chopped grapes Tea approx 5pm Shepard’s pie with no added salt gravy, with very finely chopped vegetables. Breast or formula milk Ice cream for pudding Before bed snack 7pm Formula or breast milk 24 HOUR MENU FOR A CHILD AGES 7 YEARS Breakfast Porridge made with milk with jam on top Drink of milk or water Handful of raspberries DIETARY REQUIREMENTS Lactose intolerant children, will be provided with an alternative like soy milk on prescription by the doctors. Vegetarians commonly Rastafarians, would have supplements like tofu or quorn in their meals instead of chicken or beef. Judaism may not eat meat and milk together, so to cook the rice in milk and chicken together may not be eaten. Vegan’s will not eat any animal product. Coeliac means that people have intolerance to wheat, so there would be a substitute for bread, or any wheat products. The child will receive their 5 a day from the raspberries, blueberries, broccoli, tomato, onion, spinach, cauliflower, etc. this provides nutrients. The children will receive calcium from dairy products such as milk or cheese, so people with intolerance can have a substitute. Snack Blueberry and banana milkshake, which contains milk, blueberries and banana. Lunch Chicken pasta with a cream sauce with broccoli, tomato, onion and spinach mixed in with the chicken and pasta Drink of water or milk Snack Plain yoghurt and drink of water Tea Shepard’s pie with broccoli, carrots and cauliflower. No added salt gravy Drink of water and ice cream for pudding. Snack Slice of toast with butter on Drink of warm milk REFERENCE: Penny Tassoni et al CACHE Level 3 Childcare and Education E6 Coeliac is a condition that prevents the consumer from eating wheat, this means that they can have diarrhoea which can cause the child embarrassment  for if they accidentally consume wheat then it can cause your body to cause unpleasant smelling excrements and the passing of wind this could potentially cause a child to be teased at school. The child could have abdominal pains which may cause them to miss out on activities, there may be a school trip but the child may not feel well so this is disadvantaging the child if their condition is not handled properly. The child will need a specific diet to make sure that they receive all the nutrition they need. There is no cure for wheat intolerance, but there are ways on controlling it. It is important that your diet is gluten free, healthy and balanced. Gluten can be found in pasta, cakes, cereal, bread, certain sauces, ready meals. Being diagnosed with celiac disease can also provoke feelings of isolation. Eating at school can seem quite a challenge if you have only just been diagnosed because of the fear that it only takes a small amount to upset your body. It can make a child sad that they can no longer eat a certain food that they really enjoy. It may cause a child to become a worrier, because they always fear that they could consume some gluten no matter how careful you are. They can also loose weight which especially in boys can cause a great upset, or they will not grow properly and become very tried which can have a great impact on their education. REFERENCE: http://www.coeliac.org.uk/ http://www.nhs.uk/Conditions/Coeliac-disease/Pages/Introduction.aspx http://voices.yahoo.com/the-emotional-impact-celiac-disease-81010.html?cat=5 E7 Young children love to help so it’s a great age to promote safe preparation of food, they are mastering the control of their fingers so focusing the child on a hand on activity such as shelling a boiled egg or cutting soft foods into chunks are great way to benefit the child. You need to model the  best practice when it comes to hygiene and safety of the child. Uses of heat, sharp objects are involved in the making of many things including the making of an egg mayonnaise sandwich. You should never dismiss a child’s help because there may be a danger but alter the way you wish to proceed in a safer manner. Making sure everything you need is within reach showing the child good organisation skills, make sure that hand washing is carried out at every opportunity which will encourage the children to do so too; so for example when making a sandwich we was out hands before we start handling food and after the preparation, in the event of baking buns or something where we could get our hands messy you must wash your hands during preparation too. You also need to show the child how we clean down any surfaces that either us or the food may come into contact with while preparing our food, and after we have made our sandwich we need to encourage the child in the washing up of utensils. REFERENCE: http://www.healthychild.net/NutritionAction.php?article_id=373 D1 Children need the right amount nutrients from foods, you need to make sure you have carbohydrates; this is a food group which is the starchy food such as pasta, rice, pasta, noodles, sweet potato, couscous etc. Carbohydrates give us energy and calcium and wholegrain carbohydrates give us fibre which makes our digestive system healthy. A healthy daily diet should include around 3 -5 servings per day, one portion is a slice of bread or 30g of cereal/porridge, six tablespoons of past or rice or 2 small new potatoes. Proteins are another food group which provide us with iron, minerals and vitamins, this will help the body to grow and repair itself. This group contains meat, fish, eggs and vegetable proteins such as nuts, beans, peas, lentils and quorn. We should be eating 2 -3 servings of this each day, one portion is equivalent to two slices of ham or turkey, two sausages, 1 beef-burger or a small can of tuna, salmon, sardines or mackerel, 100g portion of quorn/tofu. Milk and dairy prod ucts should be eaten at 3 servings  per day. Dairy provides us with protein, calcium and some vitamins like B12, A and D, these will keep our bones and teeth healthy. One portion of dairy is one medium glass of milk, one pot of yoghurt or matchbox size of cheese. Fruit and vegetables should be eaten at least 5 portions per day, this includes frozen, tinned, dried, and the juices. Fruits and vegetables give you lots of vitamins and chemicals called antioxidants and fibres to keep your body healthy. Fruit and vegetables are very low in calories which keep us full because we can eat more, controlling your weight is made easier when you eat lots of vegetables and will provide a whole range of important nutrients. One portion is one apple, orange or similar sized fruit, two smaller fruits such as plum, a handful of grapes, raspberries ect. The group we need least of is fats and sugars, this is things like butter, cooking oils, cream, dressings, chocolate, sugary drinks etc. These foods give us lots of energy but not many nutrients, they are often high in fat, sugar and salt and it is important not to have too much from this food group. Children need to makes sure that they are drink enough to help the brain, digestive system and body work properly, the amount of water needed varies on the age of the child, the weight and how much physical exercise you do so its important to always have a drink to hand. What to drink is also important, sugary drinks can cause you to gain weight, so best drinks are water or milk (pref semi-skimmed) that’s because they do not contain sugar and milk provides vitamins, minerals and calcium. The recommended fluid id 6 to 8 glasses per day, drinking the right amount means that you wee should be a light yellow. The amount of salt added to food is very high in processed foods, we need to be careful as salt raises your blood pressure and risks heart disease and strokes which can happen later on in life. If you are aged 7 to 10 years you need less than 5g salt a day (2g sodium) If you are 11 and over you need less than 6g salt a day (2.4g sodium. A healthy diet for children is essential for a child’s growth/development, on average a child should grow 2 and  ½ inches per year, growing bones and muscles require the correct nutrition. Brain development and learning is also very important, some foods like fresh fruit can boost brain functions and we also need water intake. An unbalanced diet can lead to future health problems, heart disease, asthma, sleep apnea, diabetes and social discrimination. To help  children life a healthy lifestyle provide them with a variety of nutritious foods at meal times, and limit the amount of treats available, and set example by eating healthy yourself. REFERENCE: http://www.nvqccld.com/2010/11/09/k3h295-the-government%E2%80%99s-guidelines-on-healthy-eating-and-nutrition-for-children-and-why-it-is-important-that-these-are-followed-by-childcare-practitioners/ http://www.gosh.nhs.uk/children/general-health-advice/eat-smart/food-science/ (food group fun) http://www.ehow.com/facts_5507471_importance-balanced-diet-children.html https://www.pre-school.org.uk/parents/support-advice/408/healthy-eating-for-young-children# C1 Parents are thought of as the main influence on a child’s eating behaviours; however I think there are many factors that influence a child’s diet. Youfa Wang, MD, PhD, MS, lead author of the study and an associate professor with the Bloomberg School’s Department of International Health said â€Å"Young people’s eating patterns are influenced by many complex factors, and the family environment plays only a partial role. More attention should be given to the influence of the other players on children’s eating patterns such as that of schools, the local food environment and peer influence, government guidelines and policies that regulate school meals, and the broader food environment that is influenced by food production, distribution and advertising.† He added, â€Å"Parents need to be better empowered to be good role models and help their children eat a healthy diet.† Life style also affects diet as some parents have very busy work lives so they do not have time to spend cooking tea or providing lunch boxes for the children, this can mean a pizza shoved in the oven and a bag of chips to follow. The same with  religion some religions do not believe in eating certain meats so this could mean that the child misses out while they are at school. At a young age friends can affect a child’s diet, when children eat together they take notice of what their friends are eating, a study published in journal â€Å"Health Education Research† in 2000 noted that â€Å"students reported peer influence as a reason for not eating both fruit, juice and vegetables and low-fat foods.† That means that a child will make their body suffer because of peer pressure even though it may not be intended. Parents or carers provide the food for the household so they have a massive influence on what the child’s diet consists off and when it is they eat. So if you mother stocks the cupboards up with crisps and sugary sweets then the child will begin to crave them and because they are high and fast energy food it means they will crave them more often then if the kitchen was stocked with fresh fruits and vegetables, the child will become used to these even if they have been used to sugary foods and the fresh food will fill the ch ildren for longer. This will only work if the parent/carer is also eating the fresh food, because the child will after so long want to also eat the same food as the parents. Foods availability is another factor, it can depend on the geographical location and the income of the family as a higher income family will have more opportunity to buy healthier foods as opposed to the lower income families. High calories/fat foods are cheaper for a family to buy,  £1 for a microwave burger and  £1 for a bag of oven chips is cheaper then buying broccoli, cauliflower and carrots for a full meal. It is the same as a family who lives in the country will have more access to fresh vegetables then a family that live in a built up area. A study published on the Focus on the Family website reported that â€Å"television strongly influences what children under 12 years eat.† The site adds that â€Å"kids who watch more than three hours of TV per day are 50 percent more likely to be obese than kids who watch fewer than two hours.† It is not just television that is to blame, the magazines that children read, the radio they listen too and the food packaging i n displays also has a great influence on what children pick. REFERENCE: http://www.livestrong.com/article/245172-influencing-factors-in-childrens-diets/ http://www.ncbi.nlm.nih.gov/pubmed/20807465 http://www.sciencedaily.com/releases/2010/12/101208142257.htm http://eprints.soton.ac.uk/172877/ http://www.nhs.uk/news/2011/02February/Pages/poor-diet-young-children-IQ-effect.aspx B1 Eat better, start better is a programme designed to guide settings in the early years on â€Å"helping young children to eat well. We do this by working with families and everyone involved in early years health and education†. It supports the adults and encourages the children to make their own healthy choice on food and drink. All settings must follow the EYFS requirements but as extra support settings can use the Eat Better Start Better. The EYFS states that fresh drinking water must be available and accessible at all times† this means that it is a requirement that practitioners make sure that the children have access to clean drinking water throughout their time at the setting, this can range from setting though, some children will bring their own bottles/beaker so this can be refilled at the setting, other settings provide water fountains for the children to drink from. This relates to Eat Better, Start Better because they advise the practitioner to encourage children to help themselves to water. In the EYFS there are no guidelines to how much water a child should be having per day, whereas in the EBST there is a recommendations on what to avoid and how much to drink. Children having the choice of what they drink means they are more likely to do it again, providing access to fresh water rather then juice means that from been young  children understand health. During my nursery placement the children brought in their own bottles, some parents provided the children with juice which was okay but the children would complain once the juice had gone because the nursery did not provide juice so the refill was only water. Inclusion is very important when wanting children to make healthy choices, offering 1 fruit for snack which not all the children like is not good practice; I believe that 2 fruits should be offered at snack times so the children get freedom of choice. It is also important to include the children in the preparation of snack, I went on a school trip with year 5 to another school to compare school life and improve. During the 10 mins before break 5 year 6 children were chosen each day to make up fruit kebabs for the children and staff to consume, I believe this to be fantastic practice; this gives every child an equal opportunity to help. It is also important to make sure that no-one has allergies; this could mean that some kebabs should be made without banana for example as the child should not be disadvantaged. The Eat Better Start Better programme states that â€Å"children’s individual dietary requirements must be respected and protected† this means that if the practitioners are careful everyone can be included. Settings should have a food policy which states their aim as a setting to encourage the choice of healthy eating/drinking. This is meals, snack and drinks all included, my settings food policy states that the school will only provide a healthy menu daily which includes a 14 choice self service salad bar, and a range of 4 self service vegetables and there is no limit on how many times the children return to the salad or vegetable bar and at break time free fruit is available for infants everyday and for all the school depending on time of year and seasonal produce the school offer fruit kebabs, soup and milk for sale. Even for dessert there is always a fresh fruit salad offered at lunch. Each child should have a school water bottle they take home every night, they are allowed to bring in sugar-free juice but the school will only offer water as re-fill with the free access to water all day. Parents are encouraged to joing the children for lunch and can book a school dinner. The children have to take part in the Eco school agenda which means they will learn about the growing of fruit and vegetables, fair trade and sustainable foods, and foods from different  cultures/countries will be introduced during themed weeks. REFERENCE: http://www.molescroftprimary.net/Policies/FOOD%20POLICY.pdf http://media.education.gov.uk/assets/files/pdf/e/eyfs%20statutory%20framework%20march%202012.pdf http://ilearn.bishopburton.ac.uk/file.php/447/Eat_Better_Start_Better.pdf http://www.childrensfoodtrust.org.uk/advice/eat-better-start-better