Nursing bridge programs Essay Example | Topics and Well Written Essays - 1000 words

Nursing bridge programs - Essay Example Typical courses that are involved in these online classes include pharmacology, psychology, physiology, anatomy, and microbiology. On passing the course, the LPN will have to take the NCLEX-RN test for one to get the RN title. When one is getting their bridging course online, they are still required to get clinical training from a health facility setting. As with all types of schools, online LPN to RN bridging courses have a disadvantage in that the students have limited instructor and peer interaction, as well as a lack of readily available facilities (Nunnery 30). This problem faced Olivia Medina and Allisan Loya, who completed their courses after retaking an entire semester and failed to complete it altogether respectively. Of the six LPNs taking the bridging course at Lamar College in Texas, only Allison passed and this could be because they are all full time working mothers who do not have time to take part in the practical aspect of their course. It has been reported that while the popularity of bridging online courses has increased overall, the rates of course completion is very low. This has been seen in the case of the students from Lamar College and the problem of online LPN to RN bridging courses is two-pronged. ... However, it is this later group that makes up the highest proportion of online bridging course enrollment (Nunnery 39), which means that they need the most contact with their instructors in order to be successful. Research has indicated that LPN students who enroll in online bridging courses have a higher chance of not completing their course or failing than those who attend traditional courses in the classroom, which leads to loss of their tuition money. In addition, students who have other commitments in their lives and are barely succeeding in traditional classrooms have been found to fall even more behind when taking bridging online courses (Nunnery 40). For this reason, there is a need to improve the online bridging courses for LPNs to RNs, while it may be prudent for those online courses that have a high failure and non-completion rates to require their students to first show adeptness in the traditional classroom setting prior to enrolling them in the online courses. Online br idging courses that do not take the individual requirements of the students into consideration suffer the risk of low completion rates and failures (Nunnery 40), which has necessitated a closer and more personal approach to these students. However, this is much easier said than done. The online bridging revolution for LPNs has been gathering momentum for the last ten years, although evidence shows that their success rates are at least half of what they are for students taking traditional classes. One logical answer to this may be the institution of front door controls for students enrolling in the online LPN to RN bridging courses (Cherry & Jacob 34). This would be in line with the testing that is required for

Risk Assessment for Vertex-Speed Ltd. Durham County, UK Essay

Risk Assessment for Vertex-Speed Ltd. Durham County, UK - Essay Example Sunderland won the contract for the Micra with the promise of a 40m government grant. General Motors (GM) manufactures cars in the UK under the name Vauxhall and they also indicate that the strong British pound is making it difficult to see a profit. 5m grants ensured that the new Vectra model was produced in Ellesmere Port. This created 1,200 jobs in that city, but the old Luton plant loss 1,900 jobs when the facility moved to Ellesmere Port. Vauxhall required 5m in government grants for production to occur in the UK and not at the Antwerp, Belgium plant. GM also finds the strong pound a challenge for profitable business. Toyota has two factories in the UK at Burnaston and Deeside with over 3000 employees. The Deeside plant produces car engines. The other car markets doing well are the luxury classes such as Rolls Royce and Bentley, which are not as affected by the varying exchange rates. The UK has over 40 vehicle manufacturing plants with 40 billion of the Gross National Product with the majority of producers being foreign owned. The industry is vital to the UK and means that diversification, expansion and other adaptations are required to compete in a global market Management Focus. The plants closed or consolidated (Luton for example) have provided a method of beginning business for companies that could not afford the start up costs from the ground up (zero based production sites). Vertex-Speed Ltd has seen impressive growth and development in the last twenty years in spite of a changing market and the pound so strong against the Euro. County Durham is an ideal location with cooperation from local governments and a good reputation with consumers. 35% of our production is in the Vertex Gamma, a luxury sedan popular with the executive class. A study was ordered by Vertex-Speed Ltd regarding the feasibility of establishing an automobile factory in either Brazil or Malaysia since the majority of the Gammas produced are exported to Brazil and Malaysia. The move to a horizontally integrated Multinational Corporation (MNC) is a complicated one and many aspects of such expansion must be taken into consideration. The following assessments investigate the political, economic states of Brazil and Malaysia as well as a number of other factors such as the level of corruption and the attitudes toward foreign investors, which could determine whether it is best to consider Greenfield investment or an acquisition. A reliable supply chain and component makers are mandatory and more important than cheap labour costs (Management Focus). Risk Assessment for Brazil Country Risk- Financial Brazil has the largest economy in South America and is a country of contrasts. While not a poor country with

Overcoming Barriers to Inclusion for Physically Disabled

Overcoming Barriers to Inclusion for Physically Disabled Special Educational Needs (SEN) are learning differences, difficulties or disabilities that make it harder for a child to learn than other within their peer group. This could be behavioural difficulties, emotional, social and intellectual difficulties. Defining inclusion refers to the process of educating students with disabilities along with their general peers. The general goal is to allow children with disabilities to be educated with their peers in the regular classroom to the maximum extent appropriate for the learning in the least restrictive environment. For some children this means being with typical peers all day and for others it may mean, mainstreaming. (www.amazon.co.uk 2009) The inclusion process is dependent on the child individual needs; they use an Individual Education Plan (IEP) team for example parents, teachers and other school staff put strategies together for inclusion. The IEP is the basic right of any child with a disability. Physical educational can provide many positive benefits for pupils with or without disabilities. Physical Education (P.E) can provide the opportunity to socialise with peers and develop relationships has well as developing their motor skills. Many children with disabilities do not have the opportunity to socialise outside of school hours or participate in physical activities. They depend on this interaction to meet their social needs. (www.amazon.co.uk 2009) Researchers found that for those who are fortunate to participate in an inclusive education do find themselves to have more self worth. On the downside, teachers attitudes to inclusion have a direct effect on inclusion working. If teachers are not open and tolerant to the childs physical needs the child will not be has relaxing and benevolent. Teachers need to be patient with students who learn at a slower pace and accept the responsibilities of incorporating activities to suit regardless of ability level. Its imperative that teachers sees the children first then recognise the disability. Many disabled children were considered has ‘in educable until 1970. Before 1970 children were segregated from their families and put into ‘special hospitals or institutions. In 1978 the Warnock Report was the biggest ever investigation into SEN (Special Educational Needs), this report put the issues of integration of disabled children in mainstream schools for the first time. (inclusion.uwe.ac.uk) Nearly 30 years after Baroness Mary Warnock ‘inclusion into mainstream school, she acknowledges that ‘inclusion had failed. Mary Warnock stated and admitted that ‘schools did not always provide properly for children with disabilities and proposed a radical review of the system. (Guardian 2008) Since the revision of the SEN code of practice there have been several changes for the better. SENCO, head teacher and governing body with other members of staff have an imperative responsibility in the role of providing an inclusive education for those with disabilities. SENCO welcomed the SEN code of practice but they were still concerned with some of the difficulties they were facing in implementing the code. The difficulties they were facing were the lack of resources, time constraints and low status. However the codes of practice have become more effective in their provision for pupils with disabilities by setting them new targets. In recent years teaching assistance has been working alongside teachers to give extra support for children with SEN. Having the extra support in classrooms helps secure mainstream education for all instead of segregation into separate ‘special schools. John OBrien an inclusion consultant says that adults have an important role in helping children to build responsible relationships with each other, especially when those relationships are across a social fracture line like race, gender and disabilities. Developing (inclusion.uwe.ac.uk 2009) inclusion means ending segregation, inclusion is a developing process and is concerned with breaking barriers to help learning increase. During the 1980s and 1990s there was much investment in new special schools to meet the needs of children with learning and physical disabilities. The motivation for these separate schools was that mainstream education was unable to provide the additional support and care that was required. Since the start of the 21st century there has been a political shift in thinking with many special schools closing or merging with their nearest primary or secondary school or college. The social aspect of education is crucial to all learners and that a persons learning or physical difficulties are best met in an inclusive social environment. (www.pedagogy 2009) There are a range of barriers that children face, the three I looked at were inclusion, barriers to inclusion and multi agency working. Inclusion came into force in 1990 and the purpose for this new legislation was to eradicate potential barriers. This was so children could benefit fully from an effectual inclusive education. The belief behind the new legislation was to include all regardless of their impairment to a full time education and for them to grow to the best of their ability. Even though society has moved forward there is still some segregation. Current legislation should be seen in a chronological context as part of a slow process of change for the better. Some barriers children also face are the lack of motivation due to it being painful and tiring for them. However for sensory and learning disabilities the world may seem disorganised and baffling because of their impairment. Another barrier children also face is over protective parents, treating their children childlike and unable. Therefore it is often a great concern for parents when their disabled child starts to express and assert themselves. For many disabled children it is important part of their life to express their identity and feeling (inclusion.uwe.ac.uk 2009). The aims of the Multi Agency Services are to work for disabled children. The services are to provide families with an effective team of supporters to help families in managing their disabled childrens complex health care needs at home. The multi agency is working and making a significant difference to children and their families. However a number of social and emotional barriers for families still remain. (pg 78 making a difference). Mainly families still struggle with daily routines (such as sleep deprivation) to trying to sort out social activities for themselves and their disabled child. The multi agency service had enabled families to short breaks and day trips to elevate some of the pressure of being their childs twenty four hour carer. There are also some families with a disabled child or children who receive no support with help in calming benefits despite being on a low income. Some families felt that there was a lack of co-ordination and flexible support from the multi agency services thus leaving them to suffer emotional pressure. Even though Multi Agency Services had helped some children they are still faced with a multiple of barriers. The barriers they face where exercising their basic human rights, this included feelings that they could not have the rights to communicate, the rights to be independent, the rights to develop friendships and relationships, and to participate in ordinary leisure and recreational activities and the right to be consulted and informed about their care and support. (pg 78 Making a Difference). Although there is still room for improvement within the multi agency service, Overall families that have been involved with the agency have reported that they felt their quality of life had improved. The models of disability provides a framework for understanding the way in which people with impairments experience disability, This helps society to understand the impact society has on impairments. There are two main models which are the social and medical model. The social model has been designed by disabled people. People with a disability says that barriers exist within society and the way society is organised. Before the social model had been developed disabled people felt that they had to voice their opinions because society would discriminate and exclude them from society. The aim for the social model is to remove barriers so that a disabled person can have the same opportunities has everyone else. Society has started to change because a person with impairment can use public transport and gain full access to building thus making them no different to an able bodied person. Under the medical model disabled people are defined by their illness or medical condition. Disabled people are often seen as the problem in society and that its them who should learn to adapt to society and not society to them. The medical model view that disabled people need to be cured or cared for and professional justify that its acceptable for a disabled person to go into a specialised school or being isolated at home where only their basic needs are met. The professionals determine which school the child will attends and the sort of education supplied. The professional are the ones creating some barriers has it will limit their opportunities, thus creating stereotypes who will pity, fear and patronise them instead of working together for a inclusive environment. (www.fepdfscotland In conclusion barriers are starting to be knocked down and people with impairments are starting to be heard. Disabled children want to be respected and listened to and to be able to play with friends, to feel safe and be comfortable. Some other potential barriers were that children faced were feelings of segregation has they would be left out of day to day activities. Some people take for granted that having a disability would prevent the children from having fun thus resulting in isolation. Some families also reported that they did not know where and how to get help and the other barriers they face were actually persuading someone that help was needed. Their Families also found that the provisions they were finally provided with was too little and too late to make the best possible improvement to the quality of their everyday life. For the disabled child parents they found that they miss out on full entitlements to benefits because some services tended not pass on the proper informa tion needed. Some other potential barriers families have faced were the very long waiting list for intervention, equipment and adaptions which meant the loss of integration for children and their needs. Families with disabled children have a real struggle with finding the right services and information to suit their childs needs and when they do finally get the right sort of help they always have to repeat their painful stories to different members of staff. Some services tend to work towards their own priorities rather than what best for the child, this is a particular issue in the transition from childhood to adulthood where they need to consider options of accommodation and employment depending on the person individual needs. Families also found it harder to contribute to everyday life in ways where non-disabled families took for granted. At worst, this can result in social exclusion for all the family. (www.audit-commission 2009) restricted access, service gaps or bullying cultu re put pressure on the whole family. For many children and families there tends to be at least one outstanding member of staff that will give the family support, empathy and expertise. Having such expertise has given the families of disable children the support required which have helped make a difference in a small way. Other staffs as demonstrated a child- centred approach and motivation to work beyond their strictly defined role.

Horse Dealers Daughter :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  The short story, â€Å"The Horse Dealer’s Daughter,† by D. H. Lawrence is about Mabel Pervin and her three brothers who are left with debts to pay after their father’s death. Once the horses are sold Mabel’s brothers decide where their lives would lead them and advice her to seek the home of her sister. Realizing their rejection and acknowledging an uncertain future, she visits the graves of her mother and father. Feeling depressed and helpless, Mabel walks into a mucky pond not cognizant of Jack Fergusson’s presence. Fighting his fear of water, Jack saves Mabel from an attempted suicide and has become a part of Mabel’s plan to remain where she wants to be. She decides to take advantage of the situation by expressing her love and convincing Jack that he loves her as well. Mabel’s love, in this story by D.H. Lawrence, is her escape from having to leave her town and live with her sister in a less desirable fashion. Sh e uses love as a means of obtaining the comfortable lifestyle that she once lived. She can once again have luxuries in life now that she will be marrying a doctor.   Ã‚  Ã‚  Ã‚  Ã‚  Just as in the previous story, James Joyce’s short story â€Å"Araby† also suggests love as an escape. In this short story, the young boy’s existence surrounds a dreary and harsh environment. He lives with an uncle who drinks and an aunt who suffers from the heartache of an unhappy marriage. The boy’s friend Mangan has a sister who he is infatuated with to the extent of following her every move. He is so empowered by his feelings for her, he decides to go to Araby and buy Mangan’s sister a gift. On the day of the bazaar, his uncle forgets to be home on time to give the boy money and therefore causes him to be late.

Ingredient Branding of Industrial Goods

Ingredient Branding of Industrial Goods: A case study of two distinct different automotive suppliers Waldemar Pfoertsch[1] / Johannes Rid[2] / Christian Linder[3] Abstract This paper concerns ingredient branding; more specifically, ingredient branding for industrial goods. Although research in ingredient branding has been quite intensive in the area of fast moving consumer goods, considerably less research has been carried out for industrial goods. In this paper, the authors provide insight into whether successful ingredient branding can be transferred to industries where it has not been a common phenomenon: automotive suppliers.Two major companies in the automotive industry are analyzed in this paper: Autoliv, a major player in car-safety supplies and equipment like seat belts and airbags, and Bosch, producers of a large variety of car components, like diesel and gasoline injection systems, braking components (e. g. ABS and ESP), and starting motors and alternators. The findings inc lude enormous potential for B2B companies in the field of ingredient branding. Car suppliers, for instance, have rarely used the option of branding their ingredients at the finished product.The authors give a historical perspective, show e. g. that ABS braking system, invented by German supplier Bosch would have been a perfect candidate for branding to the final customer. In the purchasing decision of potential car buyers, the ingredient ABS, provided by a strong ingredient manufacturer (e. g. Bosch) could have led to a preference of buying a specific car, and in the end, added to the supplier’s reputation and revenue. 1. Leveraging the brand We now live in a world where consumers receive thousands of impressions and messages every day.Ever increasing competition makes it more difficult for a message to reach the audience and target group, with the consequence that it becomes harder for a consumer to differentiate between brands. Furthermore, as competitive advantages and inn ovations are copied at a higher speed, products and services become more alike. In this kind of environment, it is important for producers to find a position for their product or service in order to focus and clarify the attributes that make their product unique to the customer.In response to this current business environment, research and best practice show that more and more firms have come to the realization that one of their most valuable assets is the brand name associated with their products or services. (Keller,2003, Pfoertsch/Mueller, 2006). Producers understand that powerful brands are beneficial to the company: â€Å"Brands, therefore, are genuine assets and, like other forms of asset, they can appreciate considerably as a result of careful management and development. † (Blackett, in: Murphy, 1989).Kotler/Pfoetsch (2006) have proved that B2B branding offers strong competitive advantages, â€Å"by implementing a holistic brand approach companies can accelerate and i ncrease their overall success† compared to companies that do not go the path of B2B branding. Brands should be seen in a holistic manner where all activities of a company should be integrated to get the maximum advantage (Kotler/Pfoertsch, 2006). Strategic success might be achieved through leveraging the brand, because the brand is one of the most strategic and worthy assets a firm owns.Possibilities to leverage the brand include line extensions, stretching the brand vertically, brand extensions, and co-branding (Pfoertsch/Schmid, 2005). Co-branding means that two brands form an alliance in one or several areas that lead to a new product branded with both brands. Ingredient branding, on the other hand, is a brand that is solely used as a component of a branded article (Riezebos, 2003). According to Norris (1992), there are two relevant criterias that must be fulfilled for ingredient branding. First, the component can only be bought and consumed by consumers as a part of the br anded article.Second, the brand name of the component is only used for such an ingredient (and not for ‘normal’ branded articles as well). 2. Can you ingredient brand where branding is not a common phenomenon? The reason companies start to co-operate is due to technological and psychological changes of the business environment. There are two reasons why this occurs (Uggla, 2000): First, technology and new distribution patterns open up new possibilities for cooperation where brand extension and brand alliances become more interesting from a strategic point of view.Second, consumers look for risk reduction, and brand extension and brand alliances might be the right strategies to reduce consumer risk. Strategies to meet the demands of a changing world are co-branding and ingredient branding. There are some good examples of ingredient branding of durable goods on the market, such as Shimano as a component supplier of cycles, and Intel in the computer industry. Intel, for in stance, â€Å"positioned itself to be the heart and soul of personal computers.The strategy was to create a brand, and it worked – for PCs† (Karolefski, 2001). In other industries that produce industrial goods, like the car industry, ingredient branding has not been a common strategy. The primary question that guides us through this paper is: Is it possible for industrial goods industry like the automotive industry to adopt an ingredient brand when ingredient branding is not a common phenomenon? 3. Analyzing with real world data In this paper, real world data from two different companies were collected and compared.A qualitative approach was chosen, which enables us to analyze, understand and interpret the situation rather than giving standardized results. The aim was to understand the strategy of ingredient branding as a whole. Research was mainly based on collecting data through interviews with decision makers (respondent interviews), which implies that the interview s are of a strategic nature. A case study approach gives the possibility of getting deeper insight into a certain problem or situation and to ascertain how interviewees perceive their situations.The presented cases are Bosch and Autoliv, two companies representing the car SUPPLIER manufacturing industries. Since this study aims to help understand why and under what circumstances companies choose an ingredient brand strategy, the case study approach was seen as the most appropriate. The Robert Bosch GmbH, Stuttgart offers a wide range of products to the market, both as a supplier to different kinds of manufactures, as well as a producer of consumer goods. It had 2007 a turnover of â‚ ¬46,7 billion and employs over 271,000 people in about 50 countries.Today, 70% of Bosch turnover is from the car industry – it is a pioneer in the automotive supplier industry, with products that include ABS and ESP, injection systems, brakes, starter motors and alternators. Another major car s upplier, Autoliv Inc. is headquartered in Stockholm, Sweden, the result of a merger between Autoliv of Sweden, founded in 1953, and the American company Automotive Safety Production, started in 1997. Autoliv of Sweden was the inventor of seat belts, which first came onto the market in 1956, and developed the first airbag for cars in 1980.Autoliv has about 30% market share in its segment on a worldwide basis, and employs about 6,000 people, with sales in 2004 of $ 5 billion. 4. Leveraging the brand for industrial goods If a company realizes that it cannot capitalize on its own brand alone, it might choose to capitalize on another brand. This implies that company A wants to â€Å"borrow† association of a brand from company B. It follows that company B in turn must also want to have something from A, since B must also benefit from its association with A.Generally speaking, three prerequisites must be fulfilled before company A and B collaborate: 1) Both companies must have suffi cient brand equity, otherwise they would not be able to â€Å"borrow out† any associations (Keller, 2003); 2) company A and B should have a common basis of associations, meaning that A and B’s identity should have a certain degree of fit (Riezebos, 2003); and 3) that company A should be able to â€Å"offer† associations which B does not have and vice versa (Park/Jun/Shocker, 1996). (1) Sufficient brand equity The first prerequisite in terms of brand identity is that both brands have ufficiently strong and unique associations; that both of the brands (ingredient and host brand) separately have enough brand equity (Keller, 2003, p. 362). In this study, the question is whether Autoliv and Bosch each offer enough brand equity so that they could be potentially interesting partners for a host brand seeking to leverage its brand identity. The brand equity of Bosch can be rated as high. Bosch has successfully leveraged its own brand with brand extensions and line extens ions. Bosch, in its beginnings, was a producer of car parts like starting motors and alternators.Over time, Bosch began to capitalize and leverage its own brand by extending their product range, including the development and production of power tools, mobile telephones, security systems, and industrial packing machines. The other company in this case study, the car safety producer Autoliv, is a well-known brand among B2B customers. Autoliv wants to work together with the best automotive companies in the field of car safety: â€Å"The identity of Autoliv is a company that always has the technical leadership in the area of car safety equipment like airbags and seat belts.Autoliv strives to always be the first with technical development in their area. † (Mats Odman, Autoliv). (2) Common basis of associations The second prerequisite is that the companies working together should have a certain degree of similarity in their brand identity (Riezebos, 2003). According to Keller (2003 ), the logical fit (image and product) between the two brands is the most important requirement for a successful collaboration between two brands.That means a) that both companies’ brand identities (host and ingredient brand) should be in correspondence with each other, and b) that the ingredient offers complementary brand associations. Main associations connected with Bosch are: quality and innovation. Most car manufacturers have these associations as well, therefore, a common basis of associations does exist. Bosch representatives say that â€Å"products from Bosch contribute key values to the brand such as a promise from Bosch about product quality. Bosch products are also innovative in the car industry which is reflected in their slogan ‘We bring innovation’, e. . Bosch was first to introduce engine injection systems with 1600 bar pressure† (Stefan Seiberth, Bosch). On the negative side, Bosch has the problem of being a supplier to virtually every car manufacturer in the world, and these car manufacturers have widely different brand identities (e. g. the brand identity of BMW is totally different than that of Volkswagen). Autoliv can be more precise in common associations. Autoliv aims to develop projects with car manufacturers that are striving for the latest technology in car safety, most likely with car manufacturers in the premium segment.A logical fit exists here because Autoliv has the same aim of technical leadership as the car manufacturers they choose to work together with. (3) Offering complementary associations Finally, cooperation between brands will only work if the partner brand offers complementary associations, which the host brand does not have, and vice versa (Park/Jun/Shocker, 1996). The concept of brand identity system is central here (Aaker, 1996), and includes the following definition: â€Å"Brand identity is a unique set of brand associations that the brand strategist desires to create or maintain.These as sociations represent what the brand stands for† (Aaker, 1996). Brand identity consists of twelve dimensions organized around four perspectives – the brand-as-product (product scope, product attributes, quality/value, uses, users, country of origin), brand-as-organization (organizational attributes, local versus global), brand-as-person (brand personality, brand-customer relationships), and brand-as-symbol (visual imagery/metaphors and brand heritage). Though not all perspectives might be appropriate for every brand, it should help firms to consider different brand elements to be able to enrich and differentiate their brand identity.The brand identity model is structured into core and extended identity. The core identity is the timeless and central essence of the brand. Therefore, it will most likely remain constant while the brand is stretched to new markets and products. The extended identity consists of brand identity elements, which complete the core identity, such a s a slogan, sub-brands, and the brand personality (e. g. reliable, American, German engineering, friendly). [pic] Figure 1: Aaker’s model for brand identity modified with results from the case studyTo be able to identify and analyze what the case companies Bosch and Autoliv have to offer to their partners (host brands) in terms of desirable attributes, the above figure based on Aaker’s (1996) model summarizes the most important advantages of the examined cases. The reader should note that this paper is based on a study from the supplier’s perspective (partner brand). Therefore, spill-over effects which the case companies might receive from the producer side are not examined. Bosch offers associations which the partner brand possibly does not have.Attributes like ‘German engineering’, ‘reliable’ and ‘innovation’ could be easily used and benefited from by car manufacturer building middle and lower-class cars. Autoliv’s contribution to collaboration is technical leadership. One could say that Autoliv is a premium brand in their field of competence, thus offering strong associations in quality. To summarize, we can conclude that brand equity is one of the most, if not the most, valuable assets a company has. The company’s brand identity is the most important factor in creating or pushing the company’s brand equity.Company’s management should continuously try to leverage the brand’s identity. Our case companies Bosch and Autoliv prove that leveraging is fully possible in the area of industrial goods 5. Fit between brands So far, the authors have analyzed whether the examined companies and the industrial goods sector could offer enough brand equity and possibilities to leverage. In other words, up until this part of the analysis, we have looked upon whether our case companies would be interesting partners for the producers in their industries, and if the case companies ful fill the prerequisites to make co-branding successful.Now let’s look closer into the fit of brands and the field of brand association base. Image transfer What does theory say about the transferring process? Riezebos (2003) defines image transfer through the term deductive inference, which is the deduction of results/conclusions from brand images already in existence. Deductive inference is important when associations from one brand or entity is carried over to another brand/entity.For the transfer process, a source, which consumers must have certain associations with in terms of where it comes from, and a target (inductive inference, meaning that the associations load the image of the target) is needed. In summary, image transfer is a positive transfer from source to target, and similarly a positive feedback from target to source (Riezebos, 2003). For transferring associations, it is both necessary that source and target have something in common (e. g. common brand name), an d that the target evokes certain brand associations.Ingredient branding and co-branding are brand-stretching strategies based on image transfer. Critical success factors for image transfer are 1) the sources’ level of brand-added value, 2) how the products are related to each other (target and source should only to a minor degree differ from each other), 3) the target group similarity (Park, 1991), and 4) family resemblance (different packages sharing the same facings). Brand association base Simonin and Ruth (1998) stress the fit between brands (and between the products), which significantly affects the attitudes towards the alliance.Leading researchers agree that companies should integrate the brands they cooperate with within their overall brand architecture. The authors have used the brand association base described by Uggla (2003) to examine the question of fit. The result can be seen in the figure below where the association base model has been modified with the finding s from the case studies. The association base is a relevant tool for this purpose – to organize brand alliances and the brand structure from a leader brand perspective and intention.The association base describes how brands can be organized together. The model contains four different core components: leader brand associations, partner brand associations, institutional associations and the customer’s brand image. In a cooperation of brands, the advantage for the leading brand is that it adds values and positive associations to the product. The partner brand gets access to the distributions channels leading to the end-consumer market. The collaboration between the leader brand and the partner will determine an association base.The customer will evaluate the perceived equity from the association base and shape a specific brand image (Uggla, 2001). Figure 2: Modified brand association base (Uggla, 2003) Bosch, as a car part producer with German quality and innovation as th eir base of associations, could definitely contribute to the car manufacturer’s base of associations as for Mercedes-Benz: Enduring Passion. Autoliv has valuable associations for a potential host brand in terms of car safety. On the other hand, Autoliv does not build brand value, Autoliv would be a weaker partner brand according to the collaboration theory.The partner brand should help to expand the base of associations of the leader brand, and the partner brand’s core identity should lead into the direction the leader brand wants to go to, and the direction should be defined by the leader brand. The partner brand should also help to strengthen the base of associations while bringing in exclusivity and differentiation. Once more, Bosch has proven to be a valuable partner when tested against this theory. Autoliv stands weaker in this respect because the company is not actively building brand equity towards the final customer.To summarize, Uggla (2003) suggests that a le ss familiar leader brand should be connected to a strong partner brand with high brand familiarity. A lesser-known and/or unfamiliar car manufacturer (e. g. Asian car manufacturers who want to enter new markets outside Asia) using Bosch in-car equipment, for example, would be a positive example of this guideline. Functional and emotional incentives for brand collaboration A way of defining the motives for collaboration is given by Uggla (2001). He suggests a model based on a matrix, which is divided into emotional and functional benefits, to be able to understand why brands engage in co-operation.The model is based upon Aaker’s theory about the brand’s identity, but focuses on how the components of the value proposition are divided and shared among partners. The model divides the brands engaged in co-operation to a leader brand and (one or more) partner brand(s). The leader brand can choose to develop own associations or choose to capitalize on other brands’ ass ociations. The partner brand’s contribution should be to expand to the leader brand’s base of associations and add critical physical and/or emotional attributes.Two different incentives for collaboration are functional and emotional benefits (Uggla, 2001). An example for a functional alliance is Intel because Intel contributes with a product (the processor for a computer) for which they have core competence. With emotional incentives, the aim of the leader brand is to endorse reputation (Cooke, 2000), which is the aim to get a better image and/or quality association with the help of the partner brand. On the other hand, the partner brand can profit from the leader brand’s functional attributes. [pic] Figure 3: Applied incentive model from leader and partner brand perspectiveThe authors have modified this model in respect to the case analysis (see Fig. 3). As mentioned above, a brand that wants to lend associations to another brand strong must have strong incenti ves that can be either functional or emotional. For car producers, working together with Bosch could gain core competence and expand the value proposition (e. g. Bosch as a technology leader in ESP, ABS and diesel technology). This is according to the theory (Uggla, 2003), which says that collaboration based on functional incentives implies that the one brand contributes with core competence.Bosch would also profit from brand collaboration through shared costs in R&D. Bosch might expand the legitimate territory for their products if the car manufactures allow Bosch to brand their ingredients. Accentuating emotional attributes are also a possibility for Bosch: â€Å"It is our strategy to position Bosch as an innovative, international, modern company† (Stefan Seiberth, Bosch). A car producer might also want to work together with Autoliv based on functional motives because Autoliv has core competency and is a leading manufacturer of car safety equipment (intelligent seat belts, irbags, etc. ). The focus for Autoliv is choosing partners who have a commitment to actively work with the development of safety in cars. As it is the case with Bosch, Autoliv would gain from collaborations by sharing costs for R&D. Emotional incentives are also important for the company and play a certain role in choosing partners for a new project, according to Autoliv. The image of the car manufacturer is important; therefore, the company strives to share development with car manufacturers in the premium segment† (Mats Odman, Autoliv).To summarize, according to the incentive model, both Bosch and Autoliv offer sufficient incentives, both from partner brand as well as from the leader brand perspective. 6. Results: Transferring successful ingredient branding to the car industry The authors have taken into account the findings from the secondary sources of Moon (2002), Aaker (1996), and Keller (2003), all of which present a deeper analysis of ingredient branding strategies, an d have compared these findings with the information from the car suppliers Bosch and Autoliv.We first want to emphasize that successful companies invest in and put the brand first. Moreover, the most effective strategy for a company is to become a brand-driven organization (Kotler/Pfoertsch, 2006). These companies not only differentiate themselves through their technology, but also through their level of service and through all employees working effectively towards the success of the brand, and thus, the company. In addition, ingredient branding is a form of multi-stage branding (Baumgarth, 2001). Therefore, the whole value chain, from (ingredient) producer to the final customer, needs to be considered.In the case of Bosch or Autoliv, the retailer, the producer of the final good, and the final customer need to be connected. This implies that all downstream markets need to be part of the strategy. Hillyer/Tikoo proved that consumers are cognitive misers (Hillyer/Tikoo, 1995). This me ans that consumers simply trust that a well-known manufacturer would not allow itself to collaborate with a low quality supplier. This has been proven with the success of Intel. Customers simply transferred the decision making to the computer manufacturers by trusting that the manufacturers have chosen the right microprocessor supplier, Intel.In terms of transferring these findings to the car industry, Autoliv could step into the shoes of Intel. Autoliv could act as a retrieval cue (Hillyer/Tikoo, 1995) for potential car buyers, where the car buyer trusts the car manufacturer to have picked a trustworthy brand in the area of car safety. Also, for a successful ingredient branding strategy, it is crucial that the right opportunity in time be identified. If we look at the success of Intel, often regarded as one of the most successful ingredient branders, one aspect that is different between Intel and the automotive industry is the timing of the ingredient branding.The computer industry matured during an era when computer sales were strongly on the rise accompanied by a period of increasing sensitivity to the value of branding (Cook, 2003). The car industry is already mature, therefore, the timing is not optimal for an ingredient brand strategy: â€Å"It would be great to replicate [Intel’s success in the automotive industry], but it’s 80 years too late to do it† (Klaus Deller, Bosch Group, in: Cook, 2003). The authors want to stress though, that even the car industry will offer windows of opportunities, especially when supplier come up with decisive inventions and innovations.Another factor to consider is that In contrast to the situation like Intel, where producers were actively looking for co-operations, car manufacturers often want to control their brand image and are currently not actively seeking brand collaboration with supplier. This fact makes the ingredient branding strategy even more complicated to implement. A solution to this woul d be for suppliers like Autoliv and Bosch to adopt a pull strategy by creating consumer demand.The pull principle is also the basic underlying concept that is best suited for ingredient branding, meaning that the ingredient manufacturer directly addresses the final customer (Pfoertsch/Schmid, 2005). Bosch is, through its automotive advertising campaigns in 2006 and 2007, on its way to utilizing such a strategy. Building strong association could even be implemented into the car industry. The OEM’s in the car industry could effectively promote their associations, which in the case of Bosch could be ‘braking safety’ (ABS, ESP), and ‘passenger safety’ (Airbags), in the case of Autoliv.The authors conclude that it is entirely possible for auto suppliers to establish an ingredient branding strategy. Bosch and Autoliv proved to have substantial possibilities for ingredient branding. This conclusion can be drawn through congruence of findings of the empirica l research with theory. It is vital to the success of the strategy, though, that the whole organization not only strives for the same objective, but also consistently delivers the brand promise. Only with this â€Å"quality thinking† in the organization, can an ingredient succeed in the final industrial good.And – not to forget – it is time-consuming to create and establish a brand. Therefore, the overall strategy needs to be a long-term engagement in the marketing and branding investment. 7. Suggestions for future research This paper has examined the question of ingredient branding as a viable strategy for producers of industrial goods. In particular, we tested automotive suppliers Autoliv and Bosch (Norris, 1992; Keller, 2003; Riezebos, 2003). Since the scope of this paper could only cover the basics of this question, it would be interesting to go deeper into other aspects.A question for further research would be to find out how a model of the appropriateness of ingredient branding could be derived. Further research could cover even more industry segments in B2B marketing, thereby giving deeper insights into why certain industries have seen companies with successful ingredient branding, while others have not. Additionally, to discuss questions about an implementation strategy for ingredient branding needs more insight and research, including a possible guideline for companies that have decided to brand its ingredient.Examples from other industries could also be examined since the implementation process is very complex and many aspects need to be considered. Literature Aaker, D. A. , and Joachimsthaler, E. , â€Å"Brand Leadership†, The Fress Press, New York, 2000 Aaker, D. A. , and Keller, K. L. , â€Å"Consumer Evaluations of Brand Extensions†, Journal of Marketing, 54, January 1990, pp. 27-41 Aaker, D. A. , Building Strong Brands, The Free Press, New York, 1996 Baumgarth, C. , Ingredient Branding. Begriff und theoretische Begrundung, in : Esch, F. -R. : Moderne Markenfuhrung, Wiesbaden 2001, p. 17-343 Blackett, T and Boad, B: Co-branding, the Science Of Alliance, Macmillan Business, Interbrand, England, 1999 Blackett, T. , The Nature of Brands, in: Murphy, John, Brand Valuation, Hutchinson Business Books, 1989, pp. 1-11. Cook, B. , Can Bosch spark its OEM brand? , www. brandchannel. com, 2003 Cooke, S. , and Ryan, P. , â€Å"Brand Alliances: From Reputation Endorsement to Collaboration on Core Competencies†, Irish Marketing Review, Vol. 13, 2000, p. 36-41 Hillyer, C. , and Tikoo, S. , â€Å"Effect of Cobranding on Consumer Product Evaluations†, Advances in Consumer Research, Volume 22, 1995 Kapferer, J. -N. Reinventing the Brand, Kogan Page, London, 2001 Kapferer, J. -N. , â€Å"Strategic Brand Management†, Kogan Page, London, 1992 Karolefski, John, â€Å"Intel Outside†, www. brandchannel. com, 2001 Keller, K. L. , â€Å"Conceptualizing, Measuring, and Managing Customer- Based Brand Equity†, Journal of Marketing, January 1993, pp. 1-29 Keller, K. L. , Strategic Brand Management: building, measuring, and managing brand equity, Prentice-Hall International (UK) Limited, London, 1998 Keller, K. L. , Strategic Brand Management: building, measuring, and managing brand equity, Prentice-Hall International (UK) Limited, London, second edition, 2003 Kotler, P. et al. , Principles of Marketing, Prentice Hall Europe, 1996 Kotler, P. , and Pfoertsch, W. , „B2B Brand Managementâ€Å", Springer, Berlin/Heidelberg 2006 McCarthy, M. S. , and Norris, D. G. , â€Å"Improving Competitive Position Using Branded Ingredients†, Journal of Product & Brand Management, Vol. 8, Nr. 4, 1999, pp. 267-285 Moon, Y. , â€Å"Inside Intel Inside†, Harvard Business Review, October 15, 2002 Norris, Donald G. , â€Å"Ingredient Branding: A Strategy Option with Multiple Beneficiaries†, The Journal of Consumer Marketing, Vol. 9, No. 3, 1992 Park, C. W. , Jun, S.Y. , and Shocker, A. D. , â€Å"Composite Brand Alliances: An Investigation of Extension and Feedback Effects†, Journal of Marketing Research, Vol. 33, 4, 1996, pp. 453-466 Pfoertsch, W. , and Schmid, M. , „B2B-Markenmanagement: Konzepte – Methoden – Fallbeispieleâ€Å", Franz Vahlen, Munich, 2005 Pfoertsch, W. , and Mueller, J. Die Marke in der Marke Bedeutung und Macht des Ingredient Branding, Springer, Berlin/Heidelberg 2006 Riezebos, Rik, â€Å"Brand Management: A Theoretical and Practical Approach†, Pearson Education Limited, 2003 Simonin, B. L. , and Ruth, J. A. â€Å"Is the Company known by the Company it keeps? Assessing the Spillover Effects of Brand Alliances on Consumer Brand Attitudes†, Journal of Marketing Research, Vol. 35, February 1998, pp. 30-42 Uggla, H. , â€Å"The Brand Association Base: A Model for Strategically Leveraging Partner Brand Equity†, Unpublished Paper, 2003 Uggla, Henrik, †Managing the Bra nd-Association Base†, Akademitryck AB, Edsbruk, 2000 Uggla, H. , †Organisation av varumarken†, Liber Ekonomi, Malmo, 2001 Uggla, H. , †Varumarkesarkitektur – strategi, teori och kritik†, Liber Ekonomi, Malmo. 001 ———————– [1] Waldemar Pfoertsch – Professor of Business Marketing – CEIBS China Europe International Business School Shanghai – Hongfeng Road Shanghai – 201206, China – Tel: +86(21) 28905662 – [email  protected] edu and Professor of International Business – Pforzheim University – Tiefenbronnerstrasse 65 – 75175 Pforzheim, Germany [2] Johannes Rid, National Sales Manager, Pirelli Tyre Nordic AB, Gustavslundsvagen 141, P. O. Box 14147, 16714 Bromma, Stockholm, Sweden,Tel: +46. 8. 6220850, Fax: +46. 8. 7550941, johannes. [email  protected] et [3] Christian Linder – Research Assistant – Pforzheim Business S chool – Pforzheim University – Tiefenbronnerstrasse 65 – 75175 Pforzheim, Germany – Tel: +49 7231 28-6466, christian. [email  protected] de ———————– Bosch: Expand the legitimate territory Emotional incentives Functional incentives Bosch: Expand value proposition, modify brand personality Bosch: Engineering core com Autoliv: Core competence in car petence safety Partner brand perspective Leader brand perspective Bosch: Cost efficiency (R&D), Short cut to awareness and distribution. Autoliv: Cost efficiency (R&D)Institutional Associations Image Transfer Identity Transfer Customers’ image of the brand Leader Brand Associations e. g. Mercedes-Benz: Enduring Passion [pic]*fgyz}†°S? z  Ã‚ ©? iO?  ©i? i~? i? hM8([email  protected]>zhuT;CJOJ[4]QJ[5]^J[6][email  protected]>zhuT;5? 6? CJOJ[7]QJ[8]? ]? ^J[9][email  protected]>zhuT;5? CJ,OJ[10]QJ[11]^J[12]aJ,mHsH#[email  protected]>zhuT ;6? OJ[13]QJ[14]^J[15][email  protected]>zhuT;0J6? OJ[16]QJ[17]U[pic]^J[18][email  protected]>zhuT;5? CJ,OJ[19]QJ[20]^J[21]aJ,[email  protected]>zhuT;CJ OJ[22]QJ[23]? ^J[24]aJ mHsH. [email  protected]>zhuT;5? CJ OJ[25]QJ[26]? Partner Brand Associations Bosch: Innovation, quality Autoliv: Safety Association base fit

Motivation and Prentice Hall

Essentials of Organizational Behavior, 10/e Stephen P. Robbins & Timothy A. Judge Chapter 5 Motivation Concepts Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-1 After studying this chapter, you should be able to: 1. Describe the three key elements of motivation. 2. Identify four early theories of motivation and evaluate their applicability today. 3. Compare and contrast goal-setting theory and selfefficacy theory. 4. Demonstrate how organizational justice is a refinement of equity theory. 5. Apply the key tenets of expectancy theory to motivating employees. . Explain to what degree motivation theories are culture bound. Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-2 What Is Motivation? The processes that accounts for an individual’s intensity, direction, and persistence of effort toward attaining a organizational goal ? Intensity – the amount of effort put forth to meet the goal ? Direction – efforts are chann eled toward organizational goals ? Persistence – how long the effort is maintained Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-3 Early Theories of Motivation Maslow’s Hierarchy of Needs Theory †¢ McGregor’s Theory X and Theory Y †¢ Herzberg’s Two-Factor (Motivation-Hygiene) Theory †¢ McClellan’s Theory of Needs (Three Needs Theory) Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-4 Maslow’s Hierarchy of Needs Theory Self-Actualization Upper Esteem Social Safety Psychological 5-5 Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Lower Douglas McGregor’s X & Y Theory X Theory Y †¢ Inherent dislike for work and will attempt to avoid it †¢ Must be coerced, controlled or threatened with punishment View work as being as natural as rest or play †¢ Will exercise self-direction and self-control if committed to objectives 5-6 Copyright  ©20 10 Pearson Education, Inc. Publishing as Prentice Hall Herzberg’s Two-Factor Theory Not Dissatisfied Satisfied Motivation Factors †¢ Quality of supervision †¢ Pay †¢ Company policies †¢ Physical working conditions †¢ Relationships †¢ Job security Hygiene Factors †¢ Promotional opportunities †¢ Opportunities for personal growth †¢ Recognition †¢ Responsibility †¢ Achievement Dissatisfied Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Not Satisfied 5-7 McClelland's Theory of Needs †¢ Need for Achievement (nAch) The drive to excel †¢ Need for Power (nPow) The need to make others behave in a way they would not have behaved otherwise †¢ Need for Affiliation (nAff) The desire for friendly and close interpersonal relationships Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-8 McClelland's High Achievers †¢ High achievers prefer jobs with: ? Personal responsibility ? Feedback ? Intermediate degree of risk (50/50) †¢ High achievers are not necessarily good managers High nPow and low nAff is related to managerial success Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-9 Contemporary Theories of Motivation †¢ Cognitive Evaluation Theory †¢ Goal-Setting Theory ? Management by Objectives †¢ Self-Efficacy Theory †¢ Equity Theory †¢ Expectancy Theory Copyright  ©2010 Pearson Education, Inc. Publishi ng as Prentice Hall 5-10 Cognitive Evaluation Theory †¢ Proposes that the introduction of extrinsic rewards for work (pay) that was previously intrinsically rewarding tends to decrease overall motivation Verbal rewards increase intrinsic motivation, while tangible rewards undermine it Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-11 Goal-Setting Theory †¢ Goals increase performance when the goals are: ? Specific ? Difficult, but accepted by employees ? Accompanied by feedback (especially selfgenerated feedback) †¢ Contingencies in goal-setting theory: ? Goal Commitment – public goals better! ? Task Characteristics – simple & familiar better! ? National Culture – Western culture suits best! Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-12 Management by Objectives (MBO) †¢ Converts overall organizational objectives into specific objectives for work units and individuals †¢ Common ingredients: ? ? ? ? Goal specificity Explicit time period Performance feedback Participation in decision making 5-13 Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Self-Efficacy or Social Learning Theory Individual’s belief that he or she is capable of performing a task Self-efficacy increased by: ? Enactive mastery – gain experience ? Vicarious modeling – see someone else do the task ? Verbal persuasion – someone convinces you that you have the skills ? Arousal – get energized Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-14 Equity Theory †¢ Employees weigh what they put into a job situation (input) against what they get from it (outcome). †¢ They compare their input-outcome ratio with the input-outcome ratio of relevant others. My Output My Input Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Your Output Your Input 5-15 Equity Theory and Reactions to Inequitable Pay Employee reactions in comparison to equitably-paid employees Employees are: Paid by: Piece Time Will produce more Produce less output or output of poorer quality 5-16 Will produce Over-Rewarded fewer, but higherquality units Produce large Undernumber of low Rewarded quality units Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Equity Theory: Forms of Justice Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-17 Expectancy Theory Three key relationships: 1. Effort-Performance: perceived probability that exerting effort leads to successful performance 2. Performance-Reward: the belief that successful performance leads to desired outcome 3. Rewards-Personal Goals: the attractiveness of organizational outcome (reward) to the individual Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-18 Global Implications Are motivation theories culture-bound? ? ? ? ? Most were developed for and by the United States Goal-setting and expectancy theories emphasize goal accomplishment and rational individual thought Maslow’s Hierarchy may change order McClelland's nAch presupposes acceptance of a moderate degree of risk concern for performance Equity theory closely tied to American pay practices Hertzberg’s two-factor theory does seem to work across cultures 5-19 ? Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Implications for Managers †¢ †¢ †¢ †¢ Look beyond need theories Goal setting leads to higher productivity Organizational justice has support Expectancy theory is a powerful tool, but may not very realistic in some cases †¢ Goal-setting, organizati onal justice, and expectancy theories all provide practical suggestions for motivation Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-20 Keep in Mind†¦ †¢ Make goals specific and difficult †¢ Motivation can be increased by raising mployee confidence in their own abilities (self-efficacy) decisions, especially when the outcome is likely to be viewed negatively 5-21 †¢ Openly share information on allocation Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall Summary 1. Described the three key elements of motivation. 2. Identified four early theories of motivation and evaluated their applicability today. 3. Compared and contrasted goal-setting theory and self-efficacy theory. 4. Demonstrated how organizational justice is a refinement of equity theory. 5. Applied the key tenets of expectancy theory to motivating employees. 6. Explained to what degree motivation theories are culture bound. Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-22 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. Printed in the United States of America. Copyright  ©2010 Pearson Education, Inc. Publishing as Prentice Hall 5-23

Destin Brass Case Essays

Destin Brass Case Essays Destin Brass Case Paper Destin Brass Case Paper In the analysis we focus on the company Destine Brass, their competitors have been reducing the price and Destine Brass has not been able follow. We address this issue and by comparing activity based costing with the cost systems they already us ingrain looking for a way in which they can be more competitive on the market. Cover page Table of Content 1. Use the Overhead Cost Activity Analysis in Exhibit 5 and other data on man factoring costs to estimate product costs for valves, pumps, and flow controllers Q. 1 When Activity Based Costing (Hetman, 2010, p. 5) is used to calculate the m monthly cost per nit, two types of costs are distinguished. Firstly the direct costs, consisting of the direct manufacturing costs and the run labor costs, and secondly the indirect costs, consisting of the machine usage costs or depreciation and the overhead costs. These costs allow w us to calculate the monthly cost per unit, see Appendix 1 for the Excel file of the calculati ons. Some minor deviations from the correct cost per unit are possible since the o overhead percentages of the packing and shipping given in Exhibit 5 are rounded off and sum up to 99% instead of 100%. . Compare the estimated costs you calculate to existing standard unit costs ( Exhibit 3) and the revisited unit costs (Exhibit 4). What causes the different product costs Eng methods to produce such different results? The differences in cost can fundamentally be attributed to the difference in AC counting methods. In Exhibit 3 Standard Unit Cost is the applied accounting method. In which all overhead is solely allocated as a percentage of the direct labor cost the (overhead rate), In this case 439%. This overhead rate is determined by dividing the total overhead c cost by the total cost of labor hours. In which the total overhead cost is determined by us miming the sots of machine depreciation, labor, the receiving, materials handling, engine erring, packaging/ shipping, and the cost of maintenance. This percentage is then directly applied to the direct labor cost of each product. Thus albeit not evenly applied d to every product, the overhead cost is proportionately applied to each product in reggae rd to direct labor. Ultimately material cost, direct labor cost, and overhead cost are sum deed up to determine the standard unit cost of each product. Burns, 1 997, exhibit 3) This causes the pumps to appear relatives expensive in comparison to the other products cause this product is relatively labor intense. (Burns, 1997, exhibit 2) Exhibit 4 uses Revised Unit Costs as accounting method. In which the overhear allocated to a material overhead and another overhead base, based on the m aching hours, as well as accounting for the set up labor costs for every run. The mate Arial related overhead is determined by dividing the material related overhead by t he total material costs, generating a material overhead rate in this case of 48%. The to her overhead rate is determined by dividing the total other overhead costs by the total number Of machine ours in this case generating Of $42. 9 per machine hour. This results in much of the costs being allocated to Valves instead of Flow Controller RSI, making the Flow Controllers appear much cheaper . (Burns, 1 997, exhibit 4) Unlike Standard Unit Costs as a method of accounting Revised Unit Costs allow the overhead costs to be allocated with respect to the differences in material intent ones production products and product production heavy in other production asset s. Since valves pumps and flow controllers infant do differ in these regards among 10th errs, their respective revised standard costs and standard unit costs differ. The method we decided to use in question one is called Activity Based Pricing, where we allocate the total overhead based on the different activities In manufacture Eng. When it comes to ABACA costing, costs are assigned different activities which in term are allocated to products. This allows overhead costs to be allocated more directly to differ .NET units. This is where ABACA costing differs from the other costing methods, the overhear ads are allocated proportionately to the cost drivers of each activity cost pool. Thus in Exhibit 5 we can see the level of demand of a specific production activity derived fro m each individual product. Allowing us to accurately allocate the overhead costs. Give n the fact that each of these activities have a different cost rate and that each product r squires proportionately different amounts of handling, receiving, packing and shipping g, engineering and maintenance, the total overhead allocated to each product w ill differ. This allows us to differentiate the overhead costs of for example handling intent enslave products and maintenance intensive products, allowing us not only to see who chi products demand the highest production costs but also how and where in the production process costs are incurred. Which is the case for all production factors and pr ducts in the production process (Hetman, 2010, p. 85). 3. What are the strategic implications of your analysis? What actions would you u recommend to the managers at Destine Brass The strategic implication of our analysis is that the cost of the production can be allocated differently. Destine Brass has not been making enough profit on their pumps, while the competitors have been decreasing their price. (case 1). When you c ampere ABACA with standard and revised costing you see that the ABACA allocates more of costs to the flow machines and less on the pumps and this could be the reason why they had problems to compete on the pump market. And pumps being 55% o f Destine brass revenue while flow controllers 21% of revenue. And also there is almost competition on the flow controllers, Destine raised the price recently with 12% with no apparent effect on demand(CASE 2). Therefore, our first recommendation is t hat they should use the ABACA system for tracing their costs. For Destine brass this would mean having to raise the price on the flow controllers, which is a smaller part of rev menu and less competition and therefore being able to lower the price on the pumps m Nanning they would become more competitive on the pump market. Our sec Although the net income stays the same for Destine Brass, the profit margin of r each product will differ. Although calculations show a slight difference in nominal profitability these did preferences are minute and are due to rounded off numbers and percentages. The new method of allocating cost (Activity Based Costing) allows Destine Bras s to better see the gross margins of each product thus allowing them to make MO re informed decisions on which product to drop and which to invest in ND recommendation is that they should decrease the production run of the FL intercooler 10 per month and the pumps 5 per month to one single run, mea inning that the unit cost will be highly decreased. The third recommendation is that Destine BRB ass should consider is decreasing the amount of transaction of the flow controllers. At the e moment they have 100 transactions, if Destine could redesign their plant and strategy, a ND therefore reduce the transactions, that would mean that their handling and r excelling cost would be decreased.

Free Essays on Criminal Justice

History: The history of drug related crime goes well back into the 1700's with England and the United States supplying Asia with opium. The introduction began a addiction among the Asian people and caused crime rates to go up for the money to get the finance for their new found addiction. The addiction that western civilization started back then still affects large amounts of Asia still today with the continued addiction to opiates amongst other new aged drugs as well. However the effects of drugs and the crime that it brings had not affected the United states for about another 50 to 100 years in the 1800's mainly with the rise of organized crime (mafia and other forms of gangs). As the use of drugs became more and more popular in the united states the rise of property and some violent crimes went up gradually until the 1970's there was a drastic increase with the introduction of LSD, Heroin, and Cocaine. Why do drugs lead to crime?: One of the main reasons drugs lead to crime is the need for money to support their habit. People addicted to drugs resort to different types of crimes to get their money or their substance of addiction. One of the ways they will do it is from burglary which is the breaking of and entry into a building with out the owners knowledge to steal money or items to sell or trade for money. Another is theft and addict may go into a store and steal merchandise to sell on the street for the support of their habit. Robbery is the third main crime committed to support a drug habit. Robbery is the forced taking of another persons belongings. I think another reason drugs cause crime is due to misjudgement because of the drugs effects. For instance a person that is under the influence of LSD a lot of times will see visions of things that may not seem as they would appear or they are not even there at all. Therefor this person on the drugs may commit a murder because they anxiety of the drug caused them to... Free Essays on Criminal Justice Free Essays on Criminal Justice History: The history of drug related crime goes well back into the 1700's with England and the United States supplying Asia with opium. The introduction began a addiction among the Asian people and caused crime rates to go up for the money to get the finance for their new found addiction. The addiction that western civilization started back then still affects large amounts of Asia still today with the continued addiction to opiates amongst other new aged drugs as well. However the effects of drugs and the crime that it brings had not affected the United states for about another 50 to 100 years in the 1800's mainly with the rise of organized crime (mafia and other forms of gangs). As the use of drugs became more and more popular in the united states the rise of property and some violent crimes went up gradually until the 1970's there was a drastic increase with the introduction of LSD, Heroin, and Cocaine. Why do drugs lead to crime?: One of the main reasons drugs lead to crime is the need for money to support their habit. People addicted to drugs resort to different types of crimes to get their money or their substance of addiction. One of the ways they will do it is from burglary which is the breaking of and entry into a building with out the owners knowledge to steal money or items to sell or trade for money. Another is theft and addict may go into a store and steal merchandise to sell on the street for the support of their habit. Robbery is the third main crime committed to support a drug habit. Robbery is the forced taking of another persons belongings. I think another reason drugs cause crime is due to misjudgement because of the drugs effects. For instance a person that is under the influence of LSD a lot of times will see visions of things that may not seem as they would appear or they are not even there at all. Therefor this person on the drugs may commit a murder because they anxiety of the drug caused them to...

A contrast essay about two professions

From my childhood, I have been interested in the cultural field. I have a dream to be a media person who works creatively with media-related work. So, as my future profession, I am considering two occupations, one of them is Art Director, and the other is Advertising, Promotions, and Marketing Manager often called marketing manager. That are my dream professions in future. Competitively the two occupations are related with creative and media industries, and both jobs are well paid have same work environment. Responsibility of an art director and a marketing manager are more alike than we might think. Both professions deal with the large groups of people. An art director works with other designers and artists, and on the other hand, a marketing manager plans programs to generate interest for the art directors, sales agents and financial staff members. An art director produces images for television, radio, film, advertisement, or video games. For example, a film art director carries out the movies artistic vision as defined by the production designer. He or she dose of the draftsman who in charge of design the sets and the construction manager who physically builds the sets. An art director also decorates and props masters to make sure all of the elements mesh, and an art director who is the contact for the special effect team. In fact, art directors are responsible for the visual style, images, and the overall artwork and layouts to make sure everything used on the sets is within the budget. Similarly, marketing manager plan programs to generate interest in a product or service. They work with art directors, sales agents, and financial staff members. For example, marketing managers inspect layouts, which are sketches or plans for an advertisement. However, both jobs duties, and responsibilities are related with almost the same people and both are joined to each other. Art directors, and marketing managers, both have salary structures that are good compared with some other jobs. On the research of the U. S. Bureau of Labor Statistics, an Art Director’s â€Å"median pay in 2012 was $80,880 per year, or $38. On the other hand, a Marketing Manager â€Å"median pay in 2012 was $115,750 per year, or $55. 65 per hour†. In addition, most art directors, and marketing managers work full time. However, in 2012, â€Å"about two in five marketing managers worked more than forty hours per week†. Nevertheless, depending on payment and working hours, both jobs are very attractive to me. Work environment is also another most important segment for compering the art director, and marketing manager’s career. An art director works for advertising and public relations firms as well as the motion picture and video industries. In comparison, a marketing manager works in offices close to financial decision management. Marketing managers work under pressure that is unavoidable when schedules change and problems arise, but deadlines and goals still must be met. Furthermore, they work in advertising agencies, public relations offices, and the newspaper offices. In fact an art director usually works in a fast-paced office as well as they often work under pressure to meet strict deadlines which is most important for this job. Competitively, both jobs have environments reliant on their job duties which are very similar. To summarize, compering both jobs responsibilities, salaries and work environments has made attractive for me. Because they have serious fun and creative working areas. Nevertheless, I would like to decide to be a marketing manager. Because it is a very creative career. I know I would be happy with this dream profession.

Famous Insanity Defense Cases Essay Example | Topics and Well Written Essays - 750 words

Famous Insanity Defense Cases - Essay Example Insanity defense dates back from Ancient Greece and Rome, however, the first definition that is closer to the modern definition of insanity defense was given by an English Court, in 1843, the insane person being compared to a wild beast. However, an earlier definition explains insane defense as it follows: â€Å"If a madman or a natural fool, or a lunatic in the time of his lunacy do [kill a man], this is no felonious act for they cannot be said to have any understanding will.† In the USA, some of the leading historical moments directly connected to the insane defense are: the case Durham v. United States , (which established the Durham rule, also known as the â€Å"Product test†), the drafting of the American Law Institute Test (1953), the Hinckley case , which led to the adoption of Insanity Defense Reform Act in 1984 and the well known Andrea Yates case. The Andrea Yates case is one of the most mediated criminal cases involving insanity defense of the 21st century. Unfortunately, this is due to its dramatic implications. However, in spite of the horrifying implications, the defense attorneys managed to prove her mental instability and avoid her being convicted to prison for life time or maybe even death penalty. Andrea Yates is woman from Texas who one day killed all of her five children by drowning them, and after that, she called her husband and the police and let them know what she had done. The theories regarding this case are numerous and they continue to appear. Some are sure that the woman was suffering from a severe mental disorder, others disagree. The first trial found Andrea Yates guilty and gave her a life sentence. She was granted a second trial one year later and the jury found her not guilty by reason of insanity. The defense attorneys focused on proving Andrea Yates’ mental illness, which according to family, f riends and psychiatrists who had treated her in the past, was a FACT. In spite of the prosecution expert – Dr. Welner and other evidence, Andrea pleaded not guilty during the second trial. Dr. Park Dietz made a list of events that had affected Andrea Yates during her life and may have contributed to her mental disorder: â€Å"Giving up her career; Giving up her possessions; Changing her

Business Communications Assignment Example | Topics and Well Written Essays - 750 words

Business Communications - Assignment Example Employee Concerns ïÆ'Ëœ Segregate and classify technical support staff according to educational background, length of service, and skills in addressing technical support and client concerns. Those who had been with the company for more than five years should address more advanced concerns of clients regarding technical difficulties and problems being encountered. Those who are newly college graduates and have been with the company for less than one year should address basis inquiries and client concerns. The entry level technical support staff should therefore receive more training on issues regarding technical support and customer service satisfaction. Those who had been with the company for more than 5 to 10 years should be evaluated for promotions to supervisory or managerial positions. ïÆ'Ëœ Implement regular performance evaluation that would be the basis for promotions or sanctions, as needed. Those found to be consistently friendly, accommodating, and assists clients and colleagues must be promoted and rewarded. Those who are found to be rude should be sanctioned (reprimand, warning) and be subjected to further training on technical support and customer service, as needed. ïÆ'Ëœ Provision of rewards and promotions; as well as sanctions and penalties, would address issues such as rushing out as soon as the workday ends and failure to address and endorse clients’ concerns.

Human Physiology Essay Example | Topics and Well Written Essays - 500 words

Human Physiology - Essay Example Resistance to flow through a vessel is also inversely related to its radius raised to the fourth power. Even a small decrease in the radius of the vessel would result in a large increase in the resistance to flow. At any given point in time the most important factors governing the smooth functioning of the blood circulatory system are volume, pressure, resistance and flow. For the optimal functioning of the system it requires a specific and a pressure that is necessary and sufficient to ensure the flow of blood through all body tissues. The relation between pressure (P), resistance (R) and blood flow (F) is given by the equation, F = P/R. P precisely is the difference in pressure between the two ends of the system. In pulmonary circulation the total resistance is approximated at 0.12 PRU. In this case, the flow of blood is the same as systemic circulation. However the pressure difference between the two ends of the system is much less. According to Poiseuilli, a French physician, flow of blood is also affected by viscosity of blood. It explains the resistance to flow due to the friction caused by the molecules present in the blood. Blood being a non-homogenous fluid, more number of molecules is present resulting in greater friction and hence increased resistance to flow. Porth C.

To IP and Beyond Essay Example | Topics and Well Written Essays - 2000 words - 2

To IP and Beyond - Essay Example Additionally, it is believed to be a biggest success for the reason that it successfully provided a small number of fundamental capabilities and services that everyone required at that time. In this scenario, some of the well-known applications and services that were supported by these protocols included remote logon, file transfer, and electronic mail (email) to a large number of users as well as server systems. In fact, a number of different systems located in a small building or office can employ TCP/IP (in conjunction with additional protocols) on a single local area network (LAN). Basically, this is a combination of two protocols, in which the internet protocol (IP) was established to fulfill a need for consistency of distinctiveness. Hence, the development of this protocol allowed all computers across the earth to share data and information the same way. In fact, it is the most affordable method to make a universal network. In addition, the IP part of the protocol allows effect ive routing from one location of a building to the organization’s central network, afterward to provincial networks, and ultimately to the worldwide Internet. As it was developed by DOD so it was intended to be used to provide support and services in battlefield. In view of the fact that on the battleground a communication medium or network will be used to maintain damage, hence the DOD developed TCP/IP to be vigorous and without human intervention recover from any phone line or terminal breakdown. In this scenario, this design facilitated them to construct a very large network with less central management. Though, due to the computerized processing, there was a chance that a wide variety of network issues can go uncorrected and unidentified for long periods of time. On the other hand, the development of TCP was aimed at providing the connection-oriented communication. In this scenario, the basic purpose of

Obesity Essay Example | Topics and Well Written Essays - 1250 words - 1

Obesity - Essay Example A Health Survey in England showed that 24.5% of adolescents above the age of 15 were suffering from obesity. It also showed that 13.9% of the children between the age group of 2 and 10 years were suffering from obesity (Department of Health 2009). Similarly other researches show that the rate of obesity in UK has increased to 22.1% in males and 21.9% in females (Information Center 2006). Obesity is defined as â€Å"an excess of body fat accumulation or adiposity with multiple organ specific adaptive or maladaptive consequences† (Iacobellis 2009). Causes: Obesity can be caused by both genetical and environmental factors. Genetical factors relate to the genes of the human body and any mutation in them. In human beings there is a gene known as the Ob gene. This gene is responsible for the risk of obesity in many individuals. Any change in the gene leads to obesity in the general population. The gene is related to a hormone known as leptin in the body. Leptin is a hormone or trans mitter which helps in conveying specific signals to the brain. The body fat has to be maintained by this hormone as it sends signals to the brain to regulate the metabolism of fat (NCBI 1998). Other than the genetic factors the disease also occurs because of the environmental factors involved. ... Increased fat in the diet is a reason because of which people get obese. Obesity has also been known to be related to psychological pathologies. Depression and eating disorders such as binge eating increases the level of stress individuals. Obesity itself causes a person to face from several psychological disorders too. These include the lowered self confidence of an individual along with less motivation to carry out specific tasks (Biddle et al 2009). Effects: The effects of obesity are spread all over the body and can result in several health conditions. It is a pathological state which has a huge effect on the cardiovascular system. The increased fat in the body leads to elevated blood pressure and hence increases the risk of stroke and coronary heart diseases. The blood flow in the individual increases and the lumen of the vessels in which the blood flows, decreases simultaneously because of excessive deposition of fat and cholesterol. This excessive deposition of cholesterol and fat is also known as plaques and leads to emboli. Emboli are clots which have been moved from one position to the other. These clots can reach areas far from the heart such as the brain. Emboli can lead to immediate death if they reach a certain part of the brain. Obesity also increases the risk of cancers such as breast cancer, colon cancer and endometrial cancer. It is known to be a major cause of diabetes mellitus as it results in the resistance of insulin within the cells. The musculoskeletal system is also affected as the joints become immoveable and this result in osteoarthritis. The respiratory system can also be affected by obesity as an obese individual may have difficulty in breathing he is sleeping. This condition is referred to as Sleep

Human Physiology Essay Example | Topics and Well Written Essays - 500 words

Human Physiology - Essay Example Resistance to flow through a vessel is also inversely related to its radius raised to the fourth power. Even a small decrease in the radius of the vessel would result in a large increase in the resistance to flow. At any given point in time the most important factors governing the smooth functioning of the blood circulatory system are volume, pressure, resistance and flow. For the optimal functioning of the system it requires a specific and a pressure that is necessary and sufficient to ensure the flow of blood through all body tissues. The relation between pressure (P), resistance (R) and blood flow (F) is given by the equation, F = P/R. P precisely is the difference in pressure between the two ends of the system. In pulmonary circulation the total resistance is approximated at 0.12 PRU. In this case, the flow of blood is the same as systemic circulation. However the pressure difference between the two ends of the system is much less. According to Poiseuilli, a French physician, flow of blood is also affected by viscosity of blood. It explains the resistance to flow due to the friction caused by the molecules present in the blood. Blood being a non-homogenous fluid, more number of molecules is present resulting in greater friction and hence increased resistance to flow. Porth C.

Obesity Essay Example | Topics and Well Written Essays - 1250 words - 1

Obesity - Essay Example A Health Survey in England showed that 24.5% of adolescents above the age of 15 were suffering from obesity. It also showed that 13.9% of the children between the age group of 2 and 10 years were suffering from obesity (Department of Health 2009). Similarly other researches show that the rate of obesity in UK has increased to 22.1% in males and 21.9% in females (Information Center 2006). Obesity is defined as â€Å"an excess of body fat accumulation or adiposity with multiple organ specific adaptive or maladaptive consequences† (Iacobellis 2009). Causes: Obesity can be caused by both genetical and environmental factors. Genetical factors relate to the genes of the human body and any mutation in them. In human beings there is a gene known as the Ob gene. This gene is responsible for the risk of obesity in many individuals. Any change in the gene leads to obesity in the general population. The gene is related to a hormone known as leptin in the body. Leptin is a hormone or trans mitter which helps in conveying specific signals to the brain. The body fat has to be maintained by this hormone as it sends signals to the brain to regulate the metabolism of fat (NCBI 1998). Other than the genetic factors the disease also occurs because of the environmental factors involved. ... Increased fat in the diet is a reason because of which people get obese. Obesity has also been known to be related to psychological pathologies. Depression and eating disorders such as binge eating increases the level of stress individuals. Obesity itself causes a person to face from several psychological disorders too. These include the lowered self confidence of an individual along with less motivation to carry out specific tasks (Biddle et al 2009). Effects: The effects of obesity are spread all over the body and can result in several health conditions. It is a pathological state which has a huge effect on the cardiovascular system. The increased fat in the body leads to elevated blood pressure and hence increases the risk of stroke and coronary heart diseases. The blood flow in the individual increases and the lumen of the vessels in which the blood flows, decreases simultaneously because of excessive deposition of fat and cholesterol. This excessive deposition of cholesterol and fat is also known as plaques and leads to emboli. Emboli are clots which have been moved from one position to the other. These clots can reach areas far from the heart such as the brain. Emboli can lead to immediate death if they reach a certain part of the brain. Obesity also increases the risk of cancers such as breast cancer, colon cancer and endometrial cancer. It is known to be a major cause of diabetes mellitus as it results in the resistance of insulin within the cells. The musculoskeletal system is also affected as the joints become immoveable and this result in osteoarthritis. The respiratory system can also be affected by obesity as an obese individual may have difficulty in breathing he is sleeping. This condition is referred to as Sleep

Early Childhood Curriculum Essay Example for Free

Early Childhood Curriculum Essay One of the goals of preschool education is to improve children’s school success. Early childhood educators need to enhance a child’s developmental skills and knowledge. We are to build upon their ever growing need of curiosity and creativity. Without knowing what, why, and how to developmentally teach preschool children in an early childhood environment teachers will not have a great impact on the knowledge children will gain and retain in this environment. Children are eager to learn and acquire new life changing skills. The text (2008) emphasizes the importance of a child-centered curriculum that encompasses the whole child- physical, social, emotional, creative, and cognitive. Teachers practical knowledge of how and what to teach children is not taught in school. Teachers receive and understand the theoretical knowledge of children learning but they are unable to blend the theories with practical applications appropriate for young children. There are many preschool classrooms with qualified teachers but they do not understand the steps needed to provide a curriculum that is age and developmentally appropriate. Most teachers have the book knowledge but their hands on and one on one skills are lacking when it comes to implementing activities to stimulate and excite children in learning. Kostelnik states that, â€Å"Teachers who lack adequate knowledge in any of these areas are hampered in their attempts to create developmentally appropriate programs for young children. The areas are: the fundamental components of early literacy and numeracy; how children experience literacy and mathematical concepts in their play; what teachers can do intentionally to support literacy and numeracy in all areas of the curriculum throughout the day†. Teachers must know and understand a child’s developmental needs and how to develop ways to meet these needs. Early childhood education recommends that programs utilize Developmentally Appropriate Practices. It is vital that young children have a curriculum that provides learning goals and guidance for teachers to develop activities and interactions. The National Association for the Education of Young Children approved the Early Childhood Standards and Accreditation Performance Standards and Accreditation Performance Criteria in 2005. These standards guide programs in a variety of areas including the curriculum (pp.232-233). †¢ Children have varied opportunities to be read books and to be read to in individualized ways. †¢ Children have activities that allow them to become familiar with print. †¢ Children are given opportunities to recognize and write letters, words, and sentences as they are ready. †¢ Books are displayed and writing is encouraged in one or more areas of the classroom. Curriculum development should focus on promoting learning and development in the areas of social, emotional, physical, language, and cognitive growth (NAEYC Program Standards). There should be themes that are hands on and developmentally appropriate. Activities should include: art, math, science, social, studies, reading, and creativity. Classroom s should be filled with laughter and excitement. Hands on learning should take place, stories should be told, and play encouraged. Play is child’s work and when they enjoy what they are doing, then, they are more apt to learn, discover, and investigate their surroundings and environment. So how do we know that play is child’s work? This question and many more are answered when we look at research and theories of education. Theories are the foundation for which teachers choose to teach from. Theories help guide teachers in understanding the reason why they set up their classrooms and for carrying out the lessons they teach children on a daily basis. Theories teach us that relationships are the foundation for learning. We need to have relationship with the children we teach and with families of the children we provide a program for. Theories teach us that children learn through play and that they learn when they interact with their peers and their environment. There are many theories of learning to use to decide what type of curricula to use  Ã¢â‚¬ ¢ Vygotsky’s Constructivist theory- puts the learner in the center and believes that teachers should provide experiences that link prior knowledge to what they are studying. The constructivist teacher organizes the classroom with children’s stages of development in mind. Children learn when they collaborate with others, discussion and talking about the how and why of things. †¢ Piaget’s Four Stages of Cognitive Development- learning is viewed as active, constructive process in which students seek organization and meaning in their worlds. †¢ Abraham Maslow focused on human potential and proposed that all persons strive to reach the highest within them. His theory also asserts that children learn best when their physical needs are met and they feel a sense of psychological safety and security. †¢ B. F. Skinner Behaviorist Theory emphasizes the roles of environmental conditions and overt behaviors in learning. Children learn through the effects of their own intentional responses. Consequences will determine whether a person will repeat a particular behavior that led to the consequences. Our theorists teach us that as children play they are learning about themselves, other people, and the world. As the text (2008) states, learning and development in the early years are critical to the child’s long term well-being. This theoretical base in early childhood education guides and provides a framework of understanding for how children learn. The text also states that, theoretically, there is widespread acceptance of the idea that play is important- that it is the serious business for the young child. Elkind reviewed a variety of theories that support the role of children’s play, including Montessori, Freud, Piaget, and Vygotsky. By taking these theories and putting them into perspective we provide ways to meet the differences and developing needs that children have. For children to excel and have success in school we have to address all areas of their development. Research has shown us that it is during these times of play that a child’s brain is affected. Connections are made as a child repeatedly does the same types of activities. If these connections are not made or used they will eventually disappear. Our text (2008) states that, â€Å"Play is a time where children needs are met. Good play experiences unite and blend all aspects of development, reaping social, emotional, physical, intellectual, moral, creative, and cultural benefits for young children. † As children engage in play in the early childhood classroom they are learning and growing developmentally. Age appropriate activities are provided for them. Vanderwater says that, â€Å"Play is simply shorthand for our capacity for curiosity, imagination, and fantasy — our creative dispositions. † In order for children benefit from play a curriculum is needed to meet their needs. It is important for young preschool children to have a curriculum that includes planned environments and activities in the classroom, such as music and creative movement, dramatic play, singing, and creative art. Planned and unplanned spontaneous learning should take place everyday. We know that children are unique and different therefore they all learn differently. With this knowledge we have to teach the whole child. This includes teaching social-emotional, physical, cognitive, and language development to preschoolers. Preschool curriculum models vary widely. Some may detail exactly what to teach and how to teach it with step by step instructions. Others on the other hand leave room for teacher ideas and input. Then there are some that provide guidance in developing activities and interactions that are crucial to social development. When choosing curricula, programs need to take into account children’s ages, needs, behavior, language and cultural backgrounds. The National Association for the Education of Young Children (NAEYC) and the National Association of Early Childhood Specialist in State Departments of Education (NAECS/SDE) therefore advise the following: â€Å"Curriculum is more than a collection of enjoyable activities. Curriculum is a complex idea containing multiple components such as goals, content, pedagogy, or instructional practices. Curriculum is influenced by many factors including society’s values, content standards, account ability systems, research findings, community expectations, culture and language, and individual children’s characteristics. † The early childhood (preschool) classroom has a need for a developmentally appropriate curriculum. Designing a curriculum gives teachers the opportunity to come together and brainstorm on what is needed to meet the needs of individual children. Dodge states, â€Å"When teachers build curriculum with each other and with the children and are willing to really listen to each other and to the children’s ideas, and really value them, there is a very different kind of relationship being established and a climate of mutual trust is formed. She also shares that, the nature of this relationship between teachers and children and parents would be very different in our opinion, if the teacher’s plan were already written and all the planning spaces filled in, and all the outcomes predetermined and articulated ahead of time. Relationships again are the foundation that is needed in the early childhood classroom. Society has put a lot of pressure on early childhood programs to produce results. Kostelnik states that, kindergarten teachers report that one out of three children begin formal schooling lacking the basic experiences they need to succeed. Because of this, programs make decisions each day about the type of curriculum to use. They see the importance of early learning experiences that will build a firm foundation for learning and development later on in life. There are many types of curriculum in our society today. The two most commonly used in the Unites States according to Dodge are: The Creative Curriculum and High/Scope. In addition to these many directors used a variety of models and resources to supplement their planning. These include the Project Approach, Reggio Emilia, Montessori, and what several called â€Å"emergent curriculum†. There is evidence that high quality early childhood programs can and do make a difference in children’s development. Children can develop the skills they need as they participate in child care and other early learning programs from birth to age eight. Kostelnik states that children need to know the fundamental components of early literacy and numeracy for literacy involves listening, viewing, speaking, writing, and reading. Some of the numeracy components are: understanding number, how people represent number, the relations among numbers, and number systems, using mathematical tools, and recognizing, describing, and extending patterns. Literacy and numeracy can be displayed in the classroom when the dramatic play area has been transformed into a hairdressing shop. The children can create signs that say haircuts, shampoo, curlers, and perms. The children can also include prices on the signs. The children can move in and out of this area taking turns as customers, receptionist, haircutters, and cashiers. They will pretend cutting hair, giving permanents, making appointments, writing out receipts, using the play cash register, and making change. Literacy and numeracy is also seen in the block center as children make signs and count trucks, in the writing center as children write in their journals and in the art center as children draw and create pictures of their choice. Kostelnik tells us that, skilled teachers intentionally create opportunities for children to become engaged in varied literacy and numeracy experiences every day. Developmentally appropriate activities do not happen by chance, they have to be planned out. Children are looking for direction and opportunities to investigate. Teachers are being provided with training and professional development on how to teach, what to teach and why they need to follow a curriculum. As teachers gain the skills they need they begin to understand the developmental need s of children. They create opportunities for learning through play and they advocate for the needed changes in the system. As curriculum choices are being made and teachers are trained in how to implement the curriculum children are excelling. In an early childhood classroom teachers are better equipped and have a greater impact on what, why and how to teach children in a developmentally appropriate way. References: Eliason, C. F. , Jenkins, L. (2008). A Practical Guide to Early Childhood Curriculum (8th ed. ). New Jersey: Pearson Education, Inc. Dodge, D. (2004). Early Childhood Curriculum Models Why, What and the How Programs Use Them. Retrieved from the Exchange magazine. www. ChildCareExchange. com Kostelnik. M (2008). Academics in Early Childhood. Retrieved from the Exchange magazine. www. ChildCareExchange. com. National Association for the Education of Young Children (NAEYC) and the National Association of Early Childhood Specialists in State Departments of Education (NAECS/SDE). (2003). Joint position statement on early childhood curriculum, assessment, and program evaluation building an effective, accountable system in programs for children birth through age 8. Washington, DC: NAEYC, p. 6 Vanderwater, E. A. , Rideoout, V. J. , Wartella, E. A. , Huang, X. , Lee, J. H. , Shim, M. S. (2007). â€Å"Digital Childhood: Electronic Media and Technology Use Among Infants, Toddlers and Preschoolers. † Pediatrics 119(5): e1006-e1015 [pic].