Cost Accounting System of Bpl

1. 1 Origin of the Report This report was originated to make a study about the cost accounting system of Beximco Pharmaceuticals Ltd. for the requirement of completion of 1st semester of Master of Business Administration (MBA) program of the Department of Accounting & Information Systems, University of Dhaka. This term paper was an attempt to acquaint the students with the real world situations so that the knowledge gained from the classroom is further strengthened.As the classroom discussion alone cannot make a student perfect in handling the real business situation, therefore it is an opportunity for the students to know about the real life situation through this term paper. 1. 2 Background of the Report The importance of cost accounting and cost accounting information is being increased day by day. It is not only help to reduce cost but also in all kind of decision making. Without analysis of cost accounting information no manager can make effective decision. The cost accounting c ollects the data, analyze those data and help the managers to make better decision.In accordance with development of new tools and techniques of cost accounting the use of cost accounting information is changing. Managers need to use the cost accounting information in different way from traditional method to evaluate the performance. Developing and accepting the JIT, TQM and other contemporary costing techniques force to manager to change the performance evaluation techniques and requires different cost accounting information unlike traditional labor based information now a day’s which become obsolete.Primarily this report is concerned with cost accounting information by an organization in decision making as well as corporate reporting, the tools and techniques used by organizations and the implications of these in the organization. We select Beximco Pharma to examine the use of cost accounting information and cost accounting tools and techniques used by the company. We empha size on the implication of using information and technique and examine whether Beximco Pharma use or not that particular techniques and the reason of following or not following based on our queries to respective authority of the company. 1. 3 Scope of the Report:This report is limited to the cost accounting department of the Beximco Pharma including cost accounting systems procedure and techniques. Since Beximco want to achieve top quality along with cost control it uses its cost accounting information very strongly. This report covers only the use of cost accounting information for the purpose of decision making and coporate reporting not overall performance of the Beximco Pharma. 1. 4 Objective of the Report: 1. to have a general idea about cost accounting information and its use in decision making. 2. To have clear understanding about the cost accounting system used by Beximco Pharma. . Finding out the disclosure of cost accounting information used by the company. 4. To draw a co nclusion based on our understanding of Beximco Pharma. 1. 5 Methodology of the Report: The details of the work plan are furnished below: Data sources The data and information for this report have been collected from both the primary and secondary sources. Among the primary sources, face to face conversation with the respective stuffs of the head office. The secondary sources of information are annual reports, websites, and study of relevant reports, documents and different manuals.Data processing Data collected from primary and secondary sources have been processed manually and qualitative approach in general and quantitative approach in some cases has been used throughout the study. Data analysis and interpretation Qualitative approach has been adopted for data analysis and interpretation taking the processed data as the base. 1. 6 Organization of the Report This report is divided in to mainly 5 parts. The 1st part is introductory part that states the origin, background, scope, obj ectives, methodology of the report. The 2nd part is the literature review of the study.This part explains the cost accounting information and its use in decision making by the managers. The next part discusses about the cost accounting system of Beximco Pharma. The 4th part finds out the contemporary methods and techniques of cost accounting used in Beximco Pharma. The last part concludes the report with some recommendation. 1. 7 Limitation of the Report There were some limitations in the preparation of the report. The source of the cost accounting system of the company was mainly based on their financial reports of different.Though we conducted the responsible authority, they were reluctant to give us the full disclosure about their management policies. Because of such information is prepared for the management for internal use only, this was not available. Moreover, most of them were confidencial. Other limitations were our time constraint and resources to prepare an effective ter m paper on this topic. 2. 1 Cost Accounting Information: In a broad aspect, cost accounting refers to the measurement, analysis, and reporting financial and nonfinancial information relating to the cost of acquiring or using resources in an organization.So cost accounting can be defined as the information obtained from cost accounting activities. For example, calculating the cost of product is a cost accounting function that answers manager’s decision making needs (such as choosing products to offer). Modern cost accounting takes the perspective that collecting cost information is a function of the management decision being made. Cost accounting information helps the manager in short-run and long-run planning and control decisions that increase value for the customers and lower the costs of products and services.For example, managers make decisions regarding the amounts and kinds of material being used, changes in plant processes, and changes in product designs. 2. 2 Cost Acc ounting Information in Decision Making: For making decision by using cost accounting information cost accountant usually follow some specific models. They use different decision model for different courses of action. Management accountants work with manager by analyzing and presenting relevant data to guide decisions. For example, if any organization wants to reduce its existing manufacturing costs it must dentify the alternatives then it will analyze the alternatives by using only relevant data i. e. , which can influence the decisions. For making decision managers usually use five step decision process which is described below: Historical Costs Step-5 Step-4 Step-1 Obtain information Step-2 Step-3 Other Information Make prediction about future costs Specific prediction Choose an alternative Implement the decision Evaluate performance 2. 3 Factors regarding decision making using cost accounting information: There are several factors that affect the decision making procedure of the managers.Some important factors are discussed here: a. Relevant costs and relevant revenues: Relevant costs are expected future costs and relevant revenues are expected future revenues that differ among the alternative courses of action being considered. Both relevant costs and relevant revenues must occur in future and they differ among the alternative courses of action. Focusing on the relevant data is especially helpful when all the information needed to prepare detailed income information is unavailable.Understanding which costs are relevant and which are irrelevant helps the decision maker concentrate on obtaining only the pertinent data and saves time. b. Qualitative and quantitative relevant information: Manager defines and weighs qualitative and quantitative information. Quantitative information are those which can be measured by the numerical number and qualitative information are those which cannot be measured by the number and off course manager will decide which one is m easurable by the number and which one is not.Relevant cost analysis generally emphasis on quantitative factors but qualitative factors also have their own importance. c. One time only special orders: When factory has idle production capacity then manager must decide whether accepting or rejection special orders if special order has no long implications. Example: if any company has capacity to produce 18000 units and currently producing 16000 units. The total cost (fixed-5 and variable-5) per unit is tk. 10. If they got an order to deliver 4000 units for tk. 6 per unit they should accept it.But if they get the order of 5000 units they should not accept it because it crosses its relevant range. To make decision about special onetime order only relevant cost should be considered. A common term in decision making is incremental cost which means additional cost for producing every additional unit is also important in this regard. d. Insourcing Vs. Outsourcing and Make Vs. Buy decision: O utsourcing or Bye decision is purchasing goods and services from outside rather than producing in inside of the organization. Whether bye or make is sometimes influenced by qualitative factors.For example coca-cola company will never do outsourcing due to secrecy of the formula, know-how, and technology. In order to make decision if bye or make manager usually take into consideration about quality, dependability, material handling and set-up activity. And off course manager does cost benefit analysis based relevant cost information. e. Focusing on grand total: Manager will focus on grand total cost in making decision rather than unit cost. Sometimes unit cost could be misleading. If we want to make decision about make or buy, insourcing vs. utsourcing we need to consider total cost not unit cost. f. Using constrained resources: Under this condition, manager should select the product that yields the highest contribution margin per unit of the constraining or limiting resources. g. In deciding whether add or drop customer or to add or discontinue segment: Manager should focus on whether total overhead cost change in making decision about adding or dropping customer or adding or discontinuing segment. Manager should ignore allocating overhead cost. h. Replacement of equipment:In the time of equipment replacement existing book value is irrelevant because it is a sunk cost so it should be ignored. i. Concentrate on consistency on performance evaluation: There is always a confliction between the decision model used by a manager and the performance model used to evaluate that manager. Top management must ensure that the performance evaluation model will be consistent with decision model. A common inconsistency is to tell these managers to take a multiple year view in their decision making but then to judge their performance only on the basis of current year’s operating income.If there is no consistency between performance evaluation and performance model then control will be impossible and making decision model will be valueless. 2. 4 Cost Accounting Information in Corporate Reporting: The main purpose of cost accounting information is to help managers in decision making. Such information is provided for the internal purpose only. There are some guided rules and regulations about the information in the reports. According to IAS 1 (Presentation of Financial Statements), aragraph 117, ‘’ An entity shall disclose in the summary of significant accounting policies: (a) the measurement basis (or bases) used in preparing the financial statements, and (b) the other accounting policies used that are relevant to an understanding of the financial statements. † It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realizable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users’ analysis.When an entity uses more than one measurement basis in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is applied. According to paragraph 125 of the same IAS, â€Å"An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year.In respect of those assets and liabilities, the notes shall include details of: (a) their nature, and (b) their carrying amount as at the end of the reporting period. † An entity presents the disclosures in paragraph 125 in a manner that helps users of financial statements to understand the j udgements that management makes about the future and about other sources of estimation uncertainty. The nature and extent of the information provided vary according to the nature of the assumption and other circumstances.Examples of the types of disclosures an entity makes are: (a) the nature of the assumption or other estimation uncertainty; (b) the sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity; (c) the expected resolution of an uncertainty and the range of reasonably possible outcomes within the next financial year in respect of the carrying amounts of the assets and liabilities affected; and (d) an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved.Other IFRSs require the disclosure of some of the assumptions that would otherwise be required in accordance with paragraph 125. For example, IAS 37 requires dis closure, in specified circumstances, of major assumptions concerning future events affecting classes of provisions. IFRS 7 requires disclosure of significant assumptions the entity uses in estimating the fair values of financial assets and financial liabilities that are carried at fair value.IAS 16 requires disclosure of significant assumptions that the entity uses in estimating the fair values of revalued items of property, plant and equipment. There are also some guidelines for reporting cost accounting information in IAS 2: Inventories. The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised.This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realizable value. It also provides guidance on the cost formulas that are used to assign costs to inventories. Measurement of inventories Inventories shall be measured at the lower of cost and net realisable value. Cost of inventories The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.Costs of purchase The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase. Costs of conversionThe costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads t hat are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration.Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour. The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance.The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of produ ction is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost.Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities. A production process may result in more than one product being produced simultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis.The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identif iable, or at the completion of production. Most by-products, by their nature, are immaterial. When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost. Disclosure of Inventory in Financial Statesments The financial statements shall disclose: a) the accounting policies adopted in measuring inventories, including the cost formula used; (b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity; (c) the carrying amount of inventories carried at fair value less costs to sell; (d) the amount of inventories recognised as an expense during the period; (e) the amount of any write-down of inventories recognised as an expense in the period in accordance with paragraph 34; (f) the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period in accordance with paragraph 34; (g) the circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 34; and (h) the carrying amount of inventories pledged as security for liabilities. Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods. The inventories of a service provider may be described as work in progress.The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories. The circumstances of the entity ma y also warrant the inclusion of other amounts, such as distribution costs. 3. 1 An overview of Beximco Pharma Beximco Pharmaceuticals Ltd. is a leading edge pharmaceutical company and is a member of the BEXIMCO Group, the largest private sector industrial conglomerate in Bangladesh. The strategic strengths of Beximco Pharma are its strong brand recognition, highly skilled work force and diversified business mix.Beximco Pharma brands – Neoceptin R (Ranitidine), Napa (Paracetamol), Amdocal (Amlodipine), Neofloxin (Ciprofloxacin), Bexitrol F (Salmeterol Plus Fluticasone), Bextrum Gold (Multivitamin and Multi Mineral) and Atova (Atorvastatin) are among the most recognized brands in the Bangladesh Pharmaceutical industry. Beximco Pharma started its operation in 1980, manufacturing products under the licenses of Bayer AG of Germany and Upjohn Inc. of USA and now has grown to become nation's one of the leading pharmaceutical companies, supplying 15% of country's total medicine need. Today Beximco Pharma manufactures and markets its own `branded generics' for almost all diseases from AIDS to cancer, from infection to asthma, from hypertension to diabetes, both nationally and internationally.Beximco Pharma manufactures a range of dosage forms including tablets, capsules, dry syrup, powder, cream, ointment, suppositories, large volume intravenous fluids, metered dose inhalers etc. in several world-class manufacturing plants, ensuring high quality standards complying with the World Health Organization (WHO) approved current Good Manufacturing Practices (cGMP). The recipient of three times `gold' national export trophy, Beximco Pharma is the largest exporter of pharmaceuticals from Bangladesh, spreading its presence in many developing and developed countries across the globe. Beximco Pharma is the only company in Bangladesh to receive this highest national accolade for export, for record three times. Beximco Pharma markets its brands through professional sales and marketing teams in African, Asian and European markets.It also supplies its products to renowned hospitals and institutions in many countries, including Raffles Hospital and K K Women & Children Hospital in Singapore, MEDS and Kenyatta National Hospital (KNH) in Kenya, Jinnah Hospital, Agha Khan Hospital and Shaukat Khanum Memorial Hospital in Pakistan. Beximco Pharma is also an enlisted supplier of WHO and UNICEF. Another important business activity of Beximco Pharma is the contract manufacturing for major international brands of leading multinational companies. Beximco Pharma is acclaimed domestically and internationally for its outstanding product quality, world class manufacturing facilities, product development capabilities and outstanding service.Beximco Pharma has a strong market focus and is anticipating continued future growth by leveraging business capabilities and developing superior product brands and markets. In particular the company is very interested in developing a strong export market in USA and Europe. To meet the future demand Beximco Pharma has invested US$ 50 million to build a new state-of-the-art manufacturing plant, confirming to USFDA and UK MHRA standards. This new plant will also offer contract-manufacturing facility to leading pharmaceutical companies, especially from Europe and US. 3. 2 Cost Accounting System of the company: The company primarily uses batch costing method in their costing system.As a pharmaceuticals manufacturing company they need to produce huge amount of product so here batch costing is appropriate for the company. Here it is cost effective and easy to calculation. Batch costing has the several advantages over other methods in regard of the providing following information: -the analysis and the cost control at each cost generator; -the operative management of each place generator of costs, the specification of the production and of the predicted costs and their control and realization; -the correct assessment of the produced stocks; -determination of the efficiency obtained by the taken decisions. The company uses weighted average method in time of inventory valuation.They believe that it gives more accurate and clear picture of inventory. In this method it is very hard to manipulate and easy to calculate though it has a limitation that it sometimes can’t represent inflation. 3. 3 Valuation of Inventories: Inventories are carried at the lower of cost and net realizable value as prescribed by IAS 2: Inventories. Cost is determined on weighted average cost basis. The cost of inventories comprises of expenditure incurred in the normal course of business in bringing the inventories to their present location and condition. Net realizable value is based on estimated selling price less any further costs expected to be incurred to make the sale.Cost included for the local raw materials purchased are 1) Procurement Cost. 2) Transportation Cost 3) Bank Charge Cost included for the imported ra w materials are 1) Procurement Cost 2) Bank Charge for Opening L/C 3) Insurance 4) Clearing from the Port and 5) Transportation Cost. 3. 4 Disclosure of Inventory in Financial Statements According to IAS 2: Inventories, the Company disclosed the following information regarding inventory: (a) The Company uses weighted average method in measuring the inventories. (b) The total carrying amount of inventories is tk 1,739,818,419. The carrying amount of classified inventories for the last four years is given below: Type| 2005| 2006| 2007| 2008|Finished Goods| 294,831,219| 398,102,771| 331,438,214| 358,010,498| Work in Process| 113,067,980| 178,713,956| 142,743,433| 171,647,779| Raw Material| 631,820,233| 623,238,087| 607,643,749| 554,338,294| Packing Material| 212,162,685| 200,227,273| 188,571,634| 187,608,219| Laboratory Chemical| 465,253| 2,163,268| 2,673,958| 3,719,853| Literature & Promotional Material| 9,456,983| 44,474,997| 49,039,537| 67,024,325| Physician Sample| 8,236,593| 14,02 5,516| 18,397,570| 23,037,101| Raw & Packing Material in Transit| 64,806,398| 196,082,038| 178,683,684| 206,926,349| Stock of Stationery| 1,569,863| 2,537,415| 2,162,958| 4,092,814| Spares & Accessories| 58,377,700| 94,874,967| 131,125,554| 163,413,187| Total| 1,394,794,907| 1,754,440,288| 1,652,480,291| 1,739,818,419| (c) The carrying amount of inventory pledged as security for liabilities in 2007 is given below: | 2008| 2007| Janata Bank:| | | Cash Credit- Pledge| 149972631| 165214805| Cash Credit- Hypothecation| 666029415| 628919853|Total| 816002046| 794134658| Price Analysis Tender Announcement Planning Department I & I Service Approved? MRR & Production Destination Return PM / PM to Supplier Quality GRR If Import If Local Opening LC Receive Performa Invoice Prepare Purchase Order Contract C & F Agents Supervisions LC Receive or Store Materials Selection Potential Suppliers Purchase Department Marketing and Sales Department (Forecast of Products) Analysis RM / PM Go for Producti on Material Available in Stock? Inventory Cycle 2007 2008 3. 5Cost of Goods Sold of the company 2007 2008 Material consumed by the company: 2007 2008 3. 6 Factory Overhead of the Company: 4.Contemporary cost accounting methods and techniques used by Beximco Pharma: Beximco Pharmaceuticals Ltd is a leading company in our country. To compete with the other companies in the industry, Beximco Pharma uses several contemporary methods and techniques. Mass production of a mature product with known characteristics and a stable technology was the basis of traditional cost accounting models. Anyway, Beximco Pharma, with automation, lessened the labor content in manufacturing process while the other costs in the company are increased. Flexible manufacturing system: Flexible manufacturing systems use computer controlled production processes, ncluding CAD/CAM programmable machine tools. Because flexible manufacturing reduces setup or changeover times, companies can efficiently manufacture a wide variety of products in small batches. Though Beximco Pharma can adopt flexible manufacturing system, it merely reduces the size of the batch. Total quality management: Total Quality Management refers (TQM) to the process of continuous improvement to achieve the full customer satisfaction. Rather than waiting to inspect items at the end of the production line or striving to stay within acceptable tolerance limit, TQM’s goal is eliminating all waste. In Beximco Pharma, quality is maintained with great care.As it is a pharmaceutical company, it is mandatory to keep up with the quality level with the other companies. As a result, they have received GMP Clearance from Therapeutic Goods Administration (TGA) of Australia and from Gulf Central Committee for Drug Registration, Executive Board of the Health Ministers' Council for Gulf Cooperation Council (GCC) states (representing Saudi Arabia, Kuwait, Bahrain, United Arab Emirates, Qatar and Oman). The company is also in the process of obtaining approvals from several other regulatory authorities including National Health Surveillance Agency (ANVISA) of Brazil, Medicine and Healthcare Regulatory Agency of United Kingdom (UK MHRA), US FDA etc. Just in Time Concept:The Just in Time (JIT) minimizes throughput time by emphasizing continuous improvements. JIT reduces inventories by achieving a continuous production process. In JIT system, employees keep on hand only the inventory needed to production until the next order arrives. Having fewer goods in hand not only requires less warehouse spaces and storage equipment but also reduces inventory holding cost, while realizing productivity. For implementing JIT, company must need a strong supply chain system. In Beximco Pharma, they can’t follow JIT because most of the inventory or raw materials are come from abroad so it is impossible to implement JIT in Beximco Pharma.If they want to implement JIT their cost will be higher rather than being lower because here o rdering cost is very high as raw materials are imported. Beximco use EOQ model to determine their ordering size and they have large storage facilities. Pull Rather than push system: Pull system refers to decision will come from downstream of management. The factory production line operates on a demand pull basis. A pull system can only work while manufacturing process can react to a pull system. However Beximco Pharma doesn’t follow the pull system they use push system. The authority of Beximco Pharma believes that push system is more effective than pull in the context of Bangladesh.Because of JIT is not possible in the firm, pull system is difficult to implement because in pull system it is believed that it is better not to produce unnecessary products and do not keep inventory in hand. Activity-Based Management: The activity-based management system links resources consumption to the activities a company performs and cost the activities to product or customers. Activity-base d management uses activity based costing systems to measure and control this relationship. In Beximco Pharma there is no such use activity cost driver to measure the cost of a product. The traditional system is used to determine the cost of the product. Life Cycle Costing:Life cycle costing tracks and determines the cost attributed to each product and service from its initial research and development to development to final marketing to customer. In Beximco Pharma, this type activities is done in mainly in the Central Product Management (CPM) Department. The activities of CPM are: * Market research * Selection of new product * Design and testing of product (DTP) * Sample store (logistics) management * Making strategy The department deals with the controllable marketing variables, the 4p's. This department takes decisions in the following areas: * Product – Size, color, shape, packaging etc. * Price – Raw materials cost, customer ability, regulatory body's approval etc. Promotion – Promotional aids include brochure, pads, folder, and plant visit by physicians, health-related people, students, and people of different student. Other than this department, in January, 2000, the Business Research ; Development department was established. The functions that are done by this department are: * Outsourcing negotiated * New product study * New technology study * Project feasibility study * Commercial negotiation * Observing the world pharmaceuticals market With these departments, Beximco Pharma determines the Life Cycle of the products. Target Costing: Target costing is an approach which determines what a product or service should cost based on its sales price less a target profit.Unlike traditional costing for making up cost, it is a market driven way of examining the relationship of price and cost. In Beximco Pharma, the use of Target Costing is very common to make the target for the cost of the product. Change In performance Evaluation: The adopti on of JIT, life cycle costing and other innovative techniques requires new performance evaluation techniques rather than traditional productivity measures because it is irrelevant in this context. The use of single short term profit measure may not be sufficient because it is not reliable indicator of managers’ ability. Profit may be increased by doing some activities which are not conform to companies overall organizational goal.Goal Congruence: this performance measures should encourage manager to achieve overall organizational goal. The Beximco Pharma does not explain the measurement of the performance of the employees. In general, some marketing employees get benefited if the sales volume is high. But the total performance evaluation system depends in the decision of the management. Concluding Remarks: Beximco Pharmaceuticals Ltd. is a leading edge pharmaceutical company and is a member of the BEXIMCO Group, the largest private sector industrial conglomerate in Bangladesh . Beximco Pharma is also the largest exporter of pharmaceuticals from Bangladesh, spreading its presence in many developing and developed countries across the globe.Recently, BPL has successfully made its footmark in the global market when it made its debut on the London Stock Exchange as the first Bangladeshi company to be listed in the world's most prestigious bourse. This milestone event has widened the responsibility, accountability and transparency of the company beyond geographical border. The listing adds new challenges to the staffs of Accounts & Finance department who are directly responsible for financial reporting to a diverse group of stakeholders both in national and international arena. In this report, we have tried my level best to identify cost accounting techniques and procedures used by Beximco Pharma.What and how Beximco Pharma use cost accounting information for decision making and external financial reporting along with describing the procedure and systems of us ing cost accounting information. In this report, we imply our acquired knowledge from cost accounting course and try to comply with the techniques procedure and systems followed by the company. Beximco believes that quality and control should be ensured and these can be ensured by using proper cost accounting information. Relevant and reliable cost information can be ensured by implementing by using effective cost accounting methods. And they do the best one fit in the context of Bangladesh. References: 1.Horngren, Charles T. , Datar Srikant M. , Foster, G. ; â€Å"Cost Accounting: A Managerial Approach†, Prentice Hall, Inc. ; 12th Edition, 2007. 2. Rayburn, Latricia G. ; â€Å"Cost Accounting: Using A Cost Management Approach†; Irwin Book Team; 6th Edition, 1996. 3. Hansen, Don R. , Mowen Maryanne M. ; â€Å"Cost Management: Accounting and Control†; South-Western College Pub; 5th edition, 2005. 4. â€Å"International Financial Reporting Standard†; Intern ational Accounting Standard Board; as approved at 1 January, 2008. 5. http://www. beximco-pharma. com 6. http://britannica. com 7. http://en. wikipedia. org 8. http://www. bizmanualz. com 9. http://www. iasplus. com

Occupation is the major determinant of both social class and status in industrial societies Essay

In our society today, it is argued if occupation is the major determinant of both social class and status in industrial societies. Occupation is defined as an individual’s regular work or profession, job or regular activity performed for payment that occupies one’s time. Occupation has been viewed both negatively and positively as the major determinant of both social class and status. Industrial societies are those driven by the use of technology to enable mass production, supporting a large population with a high capacity for division of labour. Status and class are both supported by factors that influence occupation such as race, education, community size, family status, income of workers and measured intelligence. It is greatly supported that occupation is the major determinant of both social class and status in industrial societies, for example, if an individual is brought up either in a rich or poor family and becomes educated to an extent of achieving a higher national degree such as a P.H.D or a M.D. such an individual is bound to earn a higher status and class in a society. For instance, a neurosurgeon can achieve a higher status and class as they may be earning a higher income as compared to a general doctor at a local clinic situated in a local town. Another example may be that of a lecturer at a university and a teacher at a school, because a lecturer earns a higher salary as compared to a teacher his/her status is higher. Their level of education is also considered as the lecturer is usually more educated than a teacher, thus he/she earns higher prestige in an industrial society. Family status may also be another factor out of many which influences one’s status or class. Taking for example, if an individual was to be born into a wealthy and influential family, they would have attained an ascribed status which could turn out to be a great advantage in the industrial societies. The individual has a privilege of learning at a well facilitated expensive school and also attaining a high rank as a managing director or even the C.E.O in the family’s company or due to membership influence in another major company. This may result in one earning a higher status and class in the society. Occupation however, is sometimes not viewed as the major determinant of either social class or status as there are other factors like that of race amongst others. Race has always been a major factor of discrimination and segregation in societies, for example in Zimbabwe, during the liberation struggle black people were considered of being lower class, they occupied the lower class jobs, housings and many other underrated facilities as they were made to work for the white people who were their lords and only means of employment. This kind of unfair treatment brought the social class and status of black people down in the industrial societies, which therefore provides supporting evidence to Karl Marx’s conflict theory. Another example of racial discrimination still evident in most parts of the globe is that of employment opportunities, given a black man and a white man who just graduated from university with equal achievements and applied for a job vacancy at a major company. Th e white man is usually the first preference to the black man due to beliefs that whites are more superior, this kind of treatment surely lowers the status and class of blacks whilst raising that of the whites. Community size is another factor influencing one’s status and class. The greater the community size, the greater the prestige it holds. For example, a professional accountant working at a small bank at a growth point like Murombedzi growth point is bound to achieve a lower status and social class as compared to an equally qualified professional accountant working at a big company like Econet or NMB bank in a huge city. In this case it can be reasoned that the social class and status were not determined by occupation but by location and community size. With the above information, one can conclude that occupation is in fact the major determinant of both social class and status in an industrial society. However, despite the seemingly convincing contributions of occupation in determining the class and status, it must not be left out that there are also some factors other than occupation like community size and race which also determine an individual’s social class and status in industrial societies.

Equity and Common Law College Essay Example | Topics and Well Written Essays - 1750 words

Equity and Common Law College - Essay Example The courts of law in medieval times enforced the law of the king. The range of claims that these courts agreed to hear gradually became more restricted and painfully technical, and many deserving plaintiffs were denied a hearing. A plaintiff's alternative was to send a petition directly to the king, asking for mercy and conscience to decide the matter. The king regularly delegated these petitions to his chancellor who was the king's clergy and confessor. Soon the Chancery, the king's secretarial department, began to resemble a judicial body and became known as the "Court of the Chancery." By the 15th century, the judicial power of the "Chancery" was recognized. Equity as a body of rules varied from Chancellor to Chancellor until the end of the 16th century. After the end of the 17th century only lawyers were appointed to the Chancery. Equity acts as a system of decrees forcing an individual to act or forbidding an individual from acting by issuing injunctions or decrees. However in modern times a court will be reluctant to this if another solution namely monetary compensation is available. Thus the most common solution found in court system today is for a litigant to request damages in the form of monetary payment. This is the basic distinction between using equity determinations to administer the law and the law system as it exists today. Another distinction is that in the system of equity the judge is the "trier of fact"2 and a jury is not available. Here the forefathers of the United States took exception to equity courts: they wrote the VII amendment to the Constitution to ensure all citizens have the right to a jury in civil cases. A final distinction between equity and law is the source of rules of rules on which decisions are based. In law, common law is established by judges using previous decisions and p recedents. Statutory law is determined by the legislature and a statute it makes by this governing body for a judge or enforcement agency to mandate and satisfy the will of the legislators. In contrast, equity, which concentrates on fairness and flexibility, has only general guides known as the maxims of equity.A chart showing these traditional maxims has been inserted here: Among the traditional maxims are: 1 Equity regards as done that which ought to be done. 2 Equity will not suffer a wrong to be without a remedy 3 Equity delights in equality 4 One who seeks equity must do equity 5 Equity aids the vigilant, not those who slumber on their rights 6 Equity imputes an intent to fulfill an obligation 7 Equity acts in personam. 8 Equity abhors a forfeiture 9 Equity does not require an idle gesture 10 One who comes into equity must come with clean hands 11 Equity delights to do justice and not by halves 12 Equity will take jurisdiction to avoid a multiplicity of suits 13 Equity follows the law 14 Equity will not aid a volunteer 15 Between equal equities the law will prevail 16 Between equal equities the first in order of time shall prevail 17 Equity will not complete an imperfect gift 18 Equity will not allow a statute to be used as a cloak for fraud 19 Equity will not allow a trust to fail for want of a trustee Richard Edwards, Nigel Stockwell (2005). Trusts and Equity The historic objection to equity was that it had no fixed rules of origin. From time to time a Lord Chancellor would decide a

Field outing report on High Park Lab Example | Topics and Well Written Essays - 1250 words

Field outing on High Park - Lab Report Example Introduction For the past decades, there has been a massive increase of the numbers of visitors visiting High Park. I must admit that my experience in High Park created a strong platform for me to appreciate nature and its wide range of species. This park is found in a hilly landscape and it is well-known for its natural park, sporting facilities, the zoo, playgrounds, education facilities, and cultural facilities. Since its establishment, the park has ranked the largest within Toronto city. While in the park, I found out that the park is the home to various wildlife species that to date attracts millions of visitors across the globe. This report provides a detailed description of the habitat I explored, the plants I saw, and the supplementary information I researched about the plants’ features. I had an amazing opportunity to watch the rare Black Oak Savannah habitat. About a third of the park environment consists of rare oak savannah with an open landscape. Most experts beli eve that the Oak savannah at this park is continentally significant because of its nature, size, and features of the remnant ecosystem (High Park Toronto, 2013). This research shows that, the black oak savannah of the High Park is considered significant because of its virtue of location and different plants that are unique and rare to find. For over 150 years, the Black Oak Savannah habitat has been an outstanding environment for different types of wildlife. This is because Oak trees have nesting sites for insects and birds and its acorns are the excellent food for wild turkey, deer, rodents, and other species. The parks department has implemented programs of acorn collection to attract a wide number of visitors who have a passion for such collection. The species I found in High Park are rare and unique to find in a park such as cup-plant and wild lupine. The low-nutrient and dry conditions of the Black Oak savannah of High Park supports the growing conditions of various plants such as Indian grass, little bluestem, and big bluestem whose binominal name is Prairie grasses. Additionally, it attracts prairie flowers such like wild lupine, showy tick-trefoil, and cylindrical blazing star. After a thorough investigation, I found out that there are various species that bloom well between the month of June and July such as rockrose, wild lupine, and New Jersey tea. There are other species that blossom well in the mid and late summer such as sunflower and bean family. At the High Park, there are notable wetland plant species such as sweet flag categorized as Acorus Calamus, blue-flag iris categorized as Iris Versicolor, and common arrowhead classified as Sagittaria latifolia. I must admit that High Park is the ideal place for visitors who love nature and ecology system. In essence, the park has different plants, trees, and flowers that capture many people’s attention. The place is so appealing in that one can pick a new favourite tree or flower each time he vi sits the park. The following section discusses some plants I found in the park plus their characteristics. Butterfly Weed (Asclepias tuberose) Butterfly weed also known as Pleurisy root is a native plant categorized in the class of tall grass prairies. This plant is the most attracting plant around that attracts many butterflies. The plant grows well in well and strong drained type of soil. In the park, the plant tolerates clay to sand soil and grows well in full sun and

Cultural and Thematic factors of the two version of the film Let the Essay

Cultural and Thematic factors of the two version of the film Let the Right One in - Essay Example The theme of bullying occurs as a major one in forming the plot and in building the main characters’ friendship. The cultural aspect that is enriched by this theme is the absenteeism of a male or father figure in the boy’s life, which makes it hard for him to speak out. The result is an identity crisis with no reliable model and coming from a broken family. It is culturally wrong for a boy child especially in the years the movie is set in to confide in their mother or a woman. The twist comes in when the boy confides in the new girl and this makes their connection point. The immediate theme related to bullying is the coming-of-age of the boy and the girl (Ajvide Lindqvist & Segerberg, 2008). The boy has to take care and defend himself for the first time while the girl is forced to look for food all by herself when her benefactor â€Å"father† dies. This maturity process is culturally appropriate and their ages, early teens, are perfect for the themes exploration. The theme of gender and sexuality is explored in the film’s main characters with the remake of the film portraying a more contemporary boy-girl relationship than the original version. The rationale behind this is the difference in setting, where the original film is set in Stockholm, while the remake is set in New Mexico. A great distance exists between the two settings culturally in that the original is more conservative in terms of the relationship portrayed between the two lead acts, while the remake alludes to a more open society where gender/sexuality is not something to be ashamed of at all stages. The other cultural difference is in the setting of the movies (Wright, 2010). The theme of loneliness and identity loss occasioned by growing in an impoverished and dark kind of neighborhood comes out in the film. The original being set in Sweden manages to convey a darker neighborhood with no history, no church, and the buildings/complexes are a bit eerie. The

Assumptions Made in the U.S. Economic Decisions Assignment - 2

Assumptions Made in the U.S. Economic Decisions - Assignment Example The rates by banks and mortgage in the country experienced a considerable decline and a consequent effect on the economy (Eavis, 2012). The mortgage and banking industries’ decision to lower lending rates was incorrect (Henning, 2011) given the assumptions made. One notable assumption was that the price of real estate would always be on an escalating trend. Banks, therefore, decided to drop lending standards. This turned to be a wrong move in maintaining a stable standard of the economy. The second assumption was that mortgage lenders’ decisions are always trusted. The second assumption rendered transactions with real property securities as safe. Insurance companies and firms rating such securities did not attest the loans provided for real estate, which constitutes their key role. Â  Although a free market experiences a number of challenges, the condition was avertable. Insurance companies and firms need to attest securities provided for loans. This would create a legitimate rating of such securities. A legitimate security rating would help to reduce the lending rate that spilled the real estate with investors. Banks need to maintain their rates (Nagle, 2009) to levels that ensure desired economic states. Perfect and sure decisions made by the banking and mortgage industries would help solve the economic stalemate experienced. A though research in market trends would help contain the economy and avoid such assumptions. Â  

Organisational Change and Development Essay Example | Topics and Well Written Essays - 1500 words

Organisational Change and Development - Essay Example Organisational theory has compared and contrasted many ways of fostering the types of effective change deemed necessary to improve the production and distribution of goods and services. In addition, a variety of strategic change recommendations have been advanced based on organisational structures, relations with the public, and objectives oriented change to optimally enhance operations. This literature has given concerned stakeholders tremendous insight into the diverse methods available for enhancing the likelihood for successful transformation, all the while minimising risks for productivity, goals and objectives, as well as human resources. Given the turbulent financial environment that managers currently find themselves in, it is unlikely that any element of classic theoretical frameworks approaching problem identification and solution on a start and stop basis will provide the instruments or mechanisms necessary to continuously create the responsive flexibility and adaptability needed to survive in the current environment. Before describing the planned change factors and related resilience and fortitude now needed by contemporary organisations to address perpetual problem solving, it may be useful to describe relevant theoretical frameworks that can help managers understand and guide complex organisations through these turbulent waters of today, through the development of cohesive and responsive change strategies needed to survive and thrive under these challenging environmental conditions. RELEVANT LITERATURE The theoretical justification for organisational change has been reconciled in many ways. Classic organizational specialists argue that organisations should imitate the activities, structures, and operational patterns of those thriving in a given industry. Paradigms that advance these tendencies for organisational imitation are known as isomorphism, believed to be highly beneficial for performance and cultures (Zucker, 1977). In contrast, other frameworks suggest that flexibility and adaptation to fluctuating environments is much more likely to facilitate success (Robertson & Seneviratne, 1995). Still others examine organisational problem-based operations in light of resource mobilization or by the accumulation and maintenance of power structures (Pfeffer, 1977). Change management theorists take the position that change will be needed at certain critical points throughout an organizational lifespan, and that when necessary, constructive transformations might optimally be implemented through rational and judicious decision-making. Throughout the period of critical events when change might be indicated, managers should not necessarily exploit their power or opportunistically capitalize on their authority to impose unnecessary levels of uncertainty. According to Jackson and Carter (2007, p. 6), this could be highly detrimental to process and action oriented objectives. Our belief is that the proper purpose of the study of organisational behaviour is to provide an understanding of it, not to prescribe its uncontrolled manipulation. Such an understanding cannot be achieved independently of consideration of the purposes, practices, and ethical issues surrounding organisational

Business Improvement and Creativity Essay Example | Topics and Well Written Essays - 2000 words

Business Improvement and Creativity - Essay Example To maintain the company’s market shares, the top management of RIM is being challenged to constantly improve its business processes and product quality and design. (See Appendix I – Summary of Mobile Phone Sales Volume Around the World on page 11) As part of analyzing the main drivers behind the business improvement of BlackBerry, this study will purposely analyze the theory behind John Kotter’s model of organizational change and DEbono’s six hat thinking. After critically analyzing these two particular business improvement theories, it will be applied in the case of RIM – BlackBerry. According to Nelson and Quick (2008, p. 416), organizational change is inevitable yet manageable. To compete in the market, implementing product innovation and organizational change is necessary (Sabri, Gupta and Beitler, 2007, p. viii). is commonly used in â€Å"planning, implementing, and sustaining change† (Sabri, Gupta and Beitler, 2007, p. 176). According to Kottler (1996), the eight steps towards a successful organizational change include: (1) establishing a sense of urgency; (2) creating a guiding coalition; (3) developing a vision and strategy for change; (4) communicating the vision and strategy for change; (5) empowering employees for action; (6) generating short-term wins; (7) consolidating gains and producing more change; and (8) anchoring change in organizational culture [cited in Sabri, Gupta and Beitler, 2007, p. 176]. (See Appendix II – Kotter’s Model of Organizational Change on page 12) The model presented by Kottler is clear and straight-forward. Using the SWOT matrix, this model encourages the managers to reflect on the need to implement organizational change (Kottler, 1996, p. 21). It also encourages the managers to use their leadership skills to effectively communicate the vision and strategy to persuade employees to support organizational

Computers and Marketing Case Study Example | Topics and Well Written Essays - 500 words

Computers and Marketing - Case Study Example The Guardian article â€Å"He sent 38 billion emails and called himself the Spam King. Then Bill Gates went after him† written by Wilson J and Johnson B in 2005, mentioned an incident in which Scott Richter and his Colorado-based company OptInRealBig.com are alleged to have been one of the world's biggest spammers. Microsoft and the New York attorney general, Eliot Spitzer, sued Mr Richter for $18m in 2003, accusing him of violating state and federal laws, after "spam traps" set by the software company netted some 8,000 messages containing 40,000 fraudulent statements (Wilson and Johnson 2005).  Ã‚  This paper analyses the validity of sending spam messages with the help of ethical theories of Deontologists and Utilitarian. Deontologists believe that some actions are wrong no matter what consequences follow from them. Deontology is an ethical system which has close association with Kantianism. While utilitarianism focuses on the outcomes of an action, deontology demands that the actions itself should be ethical; no matter what the outcome is. Sending spam messages will generate immense marketing opportunities for the sender; however it is not necessary that all the receivers take such messages as a blessing. In other words, spam messages are useful to the sender if the receiver did not grant permission to the sender.

New York Times Article Review in environment Essay

New York Times Article Review in environment - Essay Example New technologies, such as high-efficiency heating and cooling equipment in office buildings, pumps and motors in industrial settings, compact fluorescent bulbs and low-emitting diodes, etc., provide an opportunity to slash energy use, reducing emissions from electricity generation. However, high prices do not allow any considerable re-equipment of the US population. The new initiative offers a wonderful solution of the problem. The auction is to bring hundreds of millions of dollars annually. This money can be used to assist residential and business customers to upgrade their equipment. The author of the article fairly suggests that the initiative should become the foundation of federal-state partnership. Conducted by the federal government, the auction is likely to raise much more money, leading to a significant reduction of energy use and gas emissions. Set under a national cap and run by the federal government, the auction could bring tens of billions annually. The states could get funds for implementation of their decisions and regulation on utilities, the location of power plants, building codes and land use. Many states take steps in the direction of energy efficiency. So Massachusetts has cut the annual growth in electricity demand by nearly one-third. Rebates, low-interest loans and incentives allowed residential and business customers reequip their settings reducing the use of energy and saving their money. California promotes solar power installations and energy efficient building designs. Connecticut has issued a law making utilities to re-equip and inve st into energy efficiency projects. The International Energy Conservation Code and its equivalents for residential and commercial buildings have become the guidelines for action in many states. According to the Clean Air Act states should get federal funds to carry out their local strategies on pollution prevention. The federal-state

Time Management Essay Example for Free

Time Management Essay This report has been prepared with the purpose of analysing and evaluating my current time usage, in order to assess my time management skills. Time Management involves setting priorities and undertaking goal management in order to as efficient and productive as possible. The aim of this report is to evaluate my current time management skills and isolate areas in which I need to improve and also to establish what theories and methods I must utilize in order to ensure that my time is well managed. The objective of this report is to properly analyse my findings in order to make accurate conclusions and in turn determine recommendations as to how I can adopt better time management skills in order to achieve my goals and objectives. Prior to preparing this report, I was required to identify my life goals and objectives on a short and long term basis in different areas of my life. These being; study, family, personal, work, social, community service, home duties and sleep. I was then required to prioritise my goals and objectives, estimate how I was spending my time and record a detailed time log over a one week period. The most accurate method when recording time usage data was immediate documentation. I also used my current organisational tools as a resource to remind me how I had recently spent my time and what I could expect from the coming week making estimations. After comparing my estimated and actual time usage figures (Refer to Appendix 5), it became apparent that there was little difference between the two sets of figures. Although my results indicated that my estimates were fairly accurate, they show that I am consistently spending my time in ways that are perhaps not ideal. In order to narrow the gap between my actual time usage and ideal time usage I will need to spend more time studying, and less time socialising and performing home duties. In particular, study is a high priority for me and I must therefore make sure I undertake goal management and establish it as one of my priorities. One way I can close the gap, is by utilizing my current commuting time to perform my weekly readings for university. I can also use the principles behind the Haynes theory on prime time and ? The Pickle Jar Theory in order to ensure I am using my time productively. Only then will I be able to realistically work towards my long term goals and objectives. Introduction: This report has been prepared with the purpose of analyzing and evaluating my current time usage, in order to assess my time management skills. Time Management includes tools or techniques for planning and scheduling time, usually with the aim to increase the effectiveness and/or efficiency of personal and corporate time use. (Wikipedia 2007, para. 1). Time Management involves setting priorities and undertaking goal management in order to as efficient and productive as possible. Time Management is an essential ingredient to success, as it discourages time wasting activities and procrastination which hinders productivity. Understanding the importance of Time Management enables individuals to take active steps towards better managing their time and governing the eventual outcome. (Mind Tools 2007, para. 2). Aims and objectives The aim of this report is to evaluate my current time management skills and isolate areas in which I need to improve. The purpose of this report is also to establish what theories and methods I must utilize in order to ensure that my time is well managed. As well as being an assessed task, this report is necessary in order to properly evaluate my current time usage. Once this evaluation has been made, decisions on strategies can be made in order to enable me to be more time efficient in the future. I am currently trying to divide my time between a number of different activities and areas of my life, however up until now I have never stopped to evaluate my efficiency. The objective of this report is to properly analyse my findings in order to make accurate conclusions. From these conclusions I will be able to determine recommendations as to how I can adopt better time management skills in order to achieve my long term goals and objectives. Scope This Time Management report has been written in keeping with Mohans recommended structure of a formal report (Mohan et al 2004, p348). It encompasses a summary, introduction to time management, aims and objectives, the method of research, results, discussion and analysis, conclusion and recommendations. Although this report gives mention to a number of established time management theories, it does not go into any extensive detail. These boundaries have been set out by the lecturer in charge of assessing this report in order to keep its contents relatively brief. Although this report is directed to Roslyn Hunter and Julie McLaren, I am the person who will be affected by its findings and who will have to take into consideration the proposed recommendations. Body of Report Method of Research Prior to preparing this report, I was required to identify my life goals and objectives on a short and long term basis. The time frames I worked with for the purpose of this exercise were ? 3 years (Refer to Appendix 2) and ? Semester 1 (Refer to Appendix 3) respectively. These goals and objectives were established, based on different areas of my life. These being; study, family, personal, work, social, community service, home duties and sleep. I was then required to prioritise my goals and objectives according to what is most importance to me. After these were documented, I was then required to estimate how I was spending my time. Estimates were made as to the number of hours I spent in the different areas of my life (Refer to Appendix 1). After these estimates were made, I was then required to record a detailed time log over a one week period (Refer to Appendix 4). During this time, I took my log wherever I went and recorded my time usage in half an hour intervals. This exercise enabled me to compare my actual time usage with my estimated time usage. The most accurate method when recording time usage data was immediate documentation. Ensuring that I had my time log on me at all times meant that I could fill in my time log frequently and consistently. If I were to have relied on my memory, I am certain that this alternate method would have resulted in inaccurate data being recorded. When estimating my time usage I took into consideration my current study load, commitments, sleeping patterns and general level of up keep. I also used my current organisational tools as a resource to remind me how I had recently spent my time and what I could expect from the coming week. Being an avid user of ? to do lists, diaries and planning calendars (Refer to Appendix 7), I had on hand a lot of resources to assist me in estimating my time usage. This method led me to make relatively accurate estimates on my actual time usage. Results After comparing my estimated and actual time usage figures (Refer to Appendix 5), it became apparent that there was little difference between the two sets of figures. (Refer to Appendix 6). After estimating that I would spend 35 hours studying, my actual time spent was 34. 5 hours. I thought I would spend 7 hours with my family; however my actual time spent was 10. 5 hours due to a family birthday. The actual amount of time I spent on ?personal activities ended up falling 2 hours of short of my estimated figure. I actually spent 17 hours in this area as opposed to 19 hours. As I assumed, I did not spend any time on ? work related activities. My actual number of hours spent socialising fell 3 hours short of my estimated figure. I actually spent 12 hours in this area as opposed to 15 hours. I estimated that I would spent 2 hours doing community service with the Red Cross, however I actually did not find the time during this 7 day period to perform community service. The hours spent performing ? home duties equaled a total of 28. 5 hours, which exceeded the estimated figure of 25 hours. In addition the actual amount of time I spent sleeping was 65. 5 hours, which was only slightly greater than my estimated figure of 65 hours. Discussion and Analysis My ability to accurately estimate my time usage can be attributed to the fact that I consistently document my daily movements, which has been useful when making estimates in this activity. Choosing not to undertake paid employment this semester has also meant that I am splitting my time across fewer areas, making it easier to predict how I will spend my time. Although my results indicated that my estimates were fairly accurate, they show that I am consistently spending my time in ways that are perhaps not ideal. My ideal amount of time (Refer to Appendix 6) spent studying is in fact 40 hours, whereas I am only currently achieving on average 35 hours. I estimated that I would spend 15 hours socialising based on my weekly patterns prior to the 7 day period I documented. Spending only 12 hours on this activity meant that I was closer to achieving my ideal time allowance than usual. Although socialising is an enjoyable activity, it is affecting my ability to achieve my desired amount of study hours. Ideally, I would also like to cut down on my hours devoted to ? home duties, which happened to exceed both my estimated and ideal time allowance. Realistically, while I am still living in the suburbs, it is unlikely that I will be able to spend 23 hours performing ? home duties as I incur a lot of commuting time living in Glen Waverley. Conclusions Performing this time management exercise has identified that my ideal time usage and actual time usage are not on par. I appear to be familiar with my time usage as my estimated time allowances and actual time allowances were very similar however I am not spending my time in way that I ideal to achieving my goals and objectives. In order to narrow the gap between my actual time usage and ideal time usage I will need to spend more time studying, and less time socialising and performing home duties. I have identified that study is of ?high priority when I chose to assign it an A (Refer to Appendix 3) and must therefore make sure I undertake goal management and establish it as one of my priorities. Once I narrow the gap and start achieving my short term objectives and goals, I can work towards my long term objectives and goals. Without achieving my ideal time allowance I am in no position to work Recommendations In order to close the gap between my actual time usage and ideal time usage I will need to consider ways in which I can prioritise and manage my goals. Haynes suggests establishing when a persons prime time for working is and then planning for the most important and demanding tasks to be done duringthis time (Haynes, M 2001). This theory promotes efficiency and could assist me in making my study time more productive. I could also consider utilizing my current commuting time to do my university readings. This would mean I have more time to study and in turn, fewer hours would be written off to home duties. The Pickle Jar Theory uses the analogy of an empty pickle jar to think about how we use the fixed amount of time available to us each day. This theory could also be used when I plan my schedule and assist me to get important work done while still leaving time for socialising. (Mind Tools 2007, para. 2). I will continue to fully utilize my diary, to do lists and planning calendar (Refer to Appendix 7) as they have helped me successfully plan my time in the past. My next step now is put my recommendations into action in order to close the gap, improve my time management skills and achieve my short term goals and objectives. Only then will I be able to realistically work towards my long term goals and objectives.

History 1920s Essay Example for Free

History 1920s Essay America went through many social changes with the American Revolution and industrial revolution. During the 1920’s, the face of America began to change more into an urban society. Many differences between the rural and urban sides of America emerged. Historians consider the tensions of the 1920s as a backlash against the rising urban America, which turns out true. Rural people believed that the city lacked morals. The urban city dwellers lashed back saying that rural residents did not understand the technology of modern times. In the 1920s, for the first time in American history, more people lived in cities rather than the countryside. People living in the more rural parts of America saw the urban lifestyle as a threat to traditionally shared value. The cities, a haven for political corruption and distraction, had much more alcohol and prostitution problems than their countryside counterparts did. With the rise of Hollywood and films, people found an escape from their routine life and went to see movies that portrayed what it really meant to live the American dream. However, the rural side of the country stuck to the old ways of agriculture life as the struggle between old and new still went on. With the rise in media also came an increase of cultural battles. The media brought about a revolution of morals since many urban Americas saw the changes in media and lifestyle as liberation from the old countryside Victorian past. Granted, the rural Americans did not see it this way. They felt that American had begun to change in sinful ways and that the ethicality of America had begun to decay. Many people in the countryside also resented the amount of immigrants coming into America. As a result, the Klu Klux Klan revived and revolted against the immigrants, Blacks, Catholics, Jews, and any modern or progressive movement. Located mostly in the rural parts of America, the Klu Klux Klan greatly showed their discontent with the modern American lifestyle. The South showed their animosity towards the foreigners and Blacks through discrimination and racism. However, none of this stopped the urban rise of America that the country would soon have to accept.

Setting In The Heros Walk Cultural Studies Essay

Setting In The Heros Walk Cultural Studies Essay Setting is a device used by most authors, to represent the elements of time, place and social context in their work. These elements help in creating a mood, building a character or providing credibility to the events that take place during the time period of the novel. Throughout the novel, The Heros Walk by Anita Rau Badami, different proportions of these elements are revealed to help the plot move forward. This novel is set in a town of Toturpuram situated in India; telling a story about the hardships of an middle class Indian family who have been living in the same house for several decades. The story revolves around a Canadian-raised orphans clash between tradition and modernity, who is forced to live with her grandparents in India, after losing both her parents in a car accident. This novel is a wise and affectionate portrait of middle class life in India during the 20th century. The religious influence, traditional culture and weak political system of India have been accurately reflected in this novel. India is known as the land of spirituality and philosophy, as it has been a birthplace for several religions that exist in todays world. The religions such as Hinduism, Buddhism, Jainism and Sikhism have all been originated on the land of India. However the religion that is practiced by majority of the population and believed to be one of the oldest religions in the world is Hinduism. The religion is the way of life in India. All the main characters in this novel are also the followers of Hinduism, who are impacted by religion in one way or another. Badami has incorporated the religion into these characters lives very cunningly throughout the novel. Hinduism believes in the birth and reincarnation of souls, which are immortal and imperishable. A soul is a part of a jiva, the limited being, who is subject to the impurities of attachment, delusion and laws of karma (www.hinduwebsite.com). This novel helps the readers understand the lives of middle class families in India during the 20th century, which were greatly influenced by the religion. The example of such a character is Raju, who even blames god for the unfortunate condition of his life, when he says, That bastard god up there must have decided: This bloke is laughing and smiling too much. Give him a taste of something nasty. I must have been a murdering rogue in my last life, and now I am paying for it. (Badami, 121). In most Hindu families, the first bit knowledge received by a new born child is always something related to the religion. The children are taught about the history of their religion, their gods and goddesses and much more, even before they know how to walk pro perly. There is an similar instance in the novel where Nandana starts praying to Hanuman to send her parents back to her; the brave monkey god, à ¢Ã¢â€š ¬Ã‚ ¦ who always helped people in trouble (Badami, 250). At this point of time, Nandana is not really aware of the significance of Hanuman in her religion, but she just starts praying because that is what she has been told to do from the time she was born. Earlier in the novel, Sripathi says that he doesnt believe in god or any religion. However, later in the story when he is suffering from most difficult time of his life, he also starts praying and believing in god, in hope for a better life. The Rao family even has a separate room dedicate to god known as Prayer room, where all the members of the family pray to god at least once a day. The room is full of statues of god, posters of different gods and goddesses and some sacred texts of Hinduism. This shows how and why people of India in the 20th century were deeply dependent and i nfluenced by religion throughout their lives. Unity in diversity is the perfect phrase that describes a country like India, which is incredibly rich in culture and heritage (www.mapsofindia.com). The languages, dance, music, religions and customs differ from one place to another in India; still possessing a sense of commonality all over the nation. The caste system is one of the main highlights of the Indian culture, being one of the oldest and biggest caste systems around the world. India is home to several thousand ethnic groups, tribes, castes, and religions. The castes and subcastes in each region relate to each other through a permanent hierarchical structure, with each caste having its own name, traditional occupation, rank, and distinctive subculture (http://www.everyculture.com ). There are five different categories or levels in this caste system: Brahman, Harijans, Kshatriya, Vaishya and Shudra within Hinduism. Within each of those categories are the actual castes, which people are born, marry, and die, and have their o wn place among each other. This system has worked well for hundreds of years and still plays a major role in modern India (http://www.csuchico.edu ). Badami has effectively used the model of caste system in her novel to provide the readers with an insight of Indian culture during the time period of the novel. There are some important events that take place in the novel, which are direct reflections of the caste system of India. When Maya marries a guy who she loves while studying in Canada, her parents Sripathi Rao and Nirmala decide to cut off their own daughter for marrying out of caste, religion and race (Badami, 319). There is an another instance of caste system playing an important role in the novel, when Ammaya denies Putti of getting married to Gopala because of his lower caste in the society. Even the street where the Big House is located is called Brahmin Street; showing the deep roots of the caste system in Indias society. The Indian Social System is mostly based on the Jo int family System because of its culture and traditions. The families are closely knit with Grandfathers, fathers, sons and grandsons sharing the same spirit, tradition and property   (www.indianmirror.com). It can be also seen in the novel that Sripathi, being the eldest male member in the family, is the head of the family who makes all important decisions. And rest of the family members are forced to abide by those decisions. In conclusion, the caste system and the joint family system are the main highlights of Indian culture, which is so diverse that it changes in different parts of the country. India is a land of festivals and fairs. Every day of the year, there is a festival celebrated in part of the country or another. There are festivals that celebrate the harvest, the seasons of the year, the full moon or the birthdays of divine beings, saints or gurus (www.kamat.com). Some of these festivals are also celebrated in this novel, which includes festivals like Deepawali and Yugadi. The festival of Deepawali is known as the festival of lights, celebrated on the return of Hindu god Rama, from a 14 years of banishment. In this novel, this festival is used as a means of bringing back a long gone happiness (light) to the Big House. This is the festival, when Nandana starts talking to everyone for the first time in the house, everyone buys new clothes and burst firecrackers etc. (Badami, 243). On this occasion, Putti also gets married to Gopala, bringing joy to the Rao family for the first time since Maya had left the house. Another festival is celebrated in the novel, which mark s the beginning of the new year according to Hindu calendar, called Yugadi (literally meaning the beginning of the year). India was ruled for over 300 years by Britishers, before gaining its independence in 1947. After about 60 years of its independence, India now has one of the largest constitutions compared to any democratic country in the world. However, during the time period of this novel, this political system of India was still very young; containing many flaws in it. It obviously takes time for a country such as India to put a fully fledged political system in place but things such as corruption, increasing terrorism and unethical political practices just made it worse. The most damaging weakness of Indias political class is its lack of credibility. Regardless of the truth, people at large are convinced that the entire political class is corrupt (www.allvoices.com). This is also evident in the novel when Sripathi expresses his views about politicians all of them are corrupt, and only become rich by stealing money from the poor and helpless (Badami, 232). At the time of this novel, terrorism, na xalism and religious violence were some of the main political issues that exploited the weaknesses of the political parties. The politicians had to hire goons for their own security and to make sure that everything was under control. There is an incident in the novel when Sripathis neighbour asks him about his views on the naxalism in Assam, and then Sripathi describes it as, Gol-maal politics as usual (Badami, 158). This shows the amount of frustration a middle class person had to go through because of the weak political system at that point of time. At an another instance, he also addresses politicians as corporate thugs and mafia who run police stations and other assorted crooks (Badami, 155). The author has incorporated the details about religious influence on Indian population, their culture and their young political system very intelligently in this novel. Hinduism is practiced by over 80% of Indias population, making it one of the biggest religions in India. The religion had a huge impact on peoples lives during the time period of the novel. It also acted as the root of various cultures and traditions that can be found in different parts of India today. The weak political system of India has also been accurately depicted in this novel. All the above details suggest that this novel by Anita Rau Badami, gives the readers an accurate insight into a middle class Indian persons life during mid 20th century. Works Cited List Callaham, Terence. Indias Caste System.  Home CSU, Chico. Web. 08 Nov. 2010. . DAMAGED AND WEAK INDIAN POLITICAL SYSTEM.  Breaking News, Current Events, Latest News and World Events at Allvoices.com. 03 May 2010. Web. 08 Nov. 2010. . Festivals of India Index.  Kamats Potpourri The History, Mystery, and Diversity of India. 15 June 2010. Web. 08 Nov. 2010. . Hockings, Paul. Culture of India Traditional, History, People, Clothing, Traditions, Women, Beliefs, Food, Customs, Family, Social, Dress, Marriage, Men, Life, Tribe, Population, Religion, Rituals.Countries and Their Cultures. Web. 08 Nov. 2010. . India Culture.  India Map, Map of India. Web. 08 Nov. 2010. .   INDIAN CULTURE TRADITIONAL CULTURE IN INDIA.  Indian, India Travel, Indian Clothes, Indian Culture, Indian Arts. Web. 08 Nov. 2010. . V, Jayaram. Death and Afterlife in Hinduism.  Hinduism, Buddhism, Jainism, Sikhism, Zoroastrianism and Other Resources. Web. 08 Nov. 2010. .

Franz Kafka :: essays research papers fc

...Once more the odious courtesies began, the first handed the knife across K. to the second, who handed it across K. back again to the first. K. now perceived clearly that he was supposed to seize the knife himself, as it traveled from hand to hand above him, and plunge it into his own breast. But he did not do so, he merely turned his head, which was still free to move, and gazed around him. He could not completely rise to the occasion, he could not relieve the officials of all their tasks; the responsibility for this last failure of his lay with him who had not left him the remnant of strength necessary for the deed.... --from The Trial Franz Kafka, b. Prague, Bohemia (then belonging to Austria), July 3, 1883, d. June 3, 1924, has come to be one of the most influential writers of this century. Virtually unknown during his lifetime, the works of Kafka have since been recognized as symbolizing modern man's anxiety-ridden and grotesque alienation in an unintelligible, hostile, or indifferent world. Kafka came from a middle-class Jewish family and grew up in the shadow of his domineering shopkeeper father, who impressed Kafka as an awesome patriarch. The feeling of impotence, even in his rebellion, was a syndrome that became a pervasive theme in his fiction. Kafka did well in the prestigious German high school in Prague and went on to receive a law degree in 1906. This allowed him to secure a livelihood that gave him time for writing, which he regarded as the essence--both blessing and curse--of his life. He soon found a position in the semipublic Workers' Accident Insurance institution, where he remained a loyal and su ccessful employee until--beginning in 1917-- tuberculosis forced him to take repeated sick leaves and finally, in 1922, to retire. Kafka spent half his time after 1917 in sanatoriums and health resorts, his tuberculosis of the lungs finally spreading to the larynx. Kafka lived his life in emotional dependence on his parents, whom he both loved and resented. None of his largely unhappy love affairs could wean him from this inner dependence; though he longed to marry, he never did. Sexually, he apparently oscillated between an ascetic aversion to intercourse, which he called "the punishment for being together," and an attraction to prostitutes. Sex in Kafka's writings is frequently connected with dirt or guilt and treated as an attractive abomination.

Right Before My Very Eyes :: Vision Brain Seeing essays

Right Before My Very Eyes "I'll believe it when I see it:" is one of many common catch phrases included in our every day vernacular. A person who declares this is asserting that they will not be fooled by another's assumptions or perceptions of the world. This understanding raises a great sense of security within us, concerning the things that we do see, and inversely, an unavoidable sense of insecurity in those beliefs that are not supported by vision. Do you believe in Ghosts? Angels? Out of body experiences? Would you believe if you could see them? Maybe not. But it is possible to offer those who are withholding there stamp of approval on things that exist but cannot be seen, a better summary of evidence, which could make the inability to see something an invalid criteria for belief. Could a summary of evidence be compiled that would support this: Our vision is incomplete, incorrect, and can even be as misleading as to create something within the brain that does not exist at all, shedding light on a b rain that is more of a visionary, and less of a reporter. Human beings rarely contemplate the significance of their own blind spot, a place where processes of neurons join together and form the optic nerve; it is here that the brain receives no input from the eye about this particular part of the world. What I discovered while entertaining myself with a simple eye exam aimed at divulging the capabilities of the brain in the face of the eyes blind spots was fundamental in my exploration of the trust we place in vision, and so I will explain it briefly. Our brain can ignore a dot that exists on the page and "fill" the spot with the color of its surroundings, no matter what the color. However, it is not that our brain cannot conceive of an image or of a shape to fill this place. Continuing with the experiment leads you to find that the brain will continue the line that is obstructed with the black dot, covering the sides of the dot in the surrounding color, and transforming the image before you into a line within your brain. A line that i s absolutely not there. This reveals more than just a weakness in the eye, but an ability of the brain! (1)

Salem Witch Trial :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Between the months of June to September of 1692, the infamous witch trials in Salem, Massachusetts resulted in the deaths of twenty men and women as a result of witchcraft charges. Hundreds of others faced accusations and dozens were jailed for months during the progress of the trials. There are an numerous number of explanations for the hysteria that over took the puritan population of Salem. This year marked a very disturbing time in the history of the Salem that is unique in the entire history of the United States of America and, in some respect, also in the history of all over the world.   Ã‚  Ã‚  Ã‚  Ã‚  The maps show the locations of major landmarks, farms, land grants, physical features, and the dwellings of prominent and important residents in Salem during 1692. For example the maps claimed that accusers came mainly from families who lived in the western part of the village, while the accused witches came predominantly from families living nearer to Salem Town. The following persons are not included on the map: the â€Å"afflicted girls† Sarah and Dorcas good, who had no fixed residence; Mary DeRich; and the five Villagers who were both accusers and defenders in 1692. The charts reveal older women were accused of witchcraft because of their economic vulnerability and because they were liable to senility, depression, or both. They also indicate that most of the accused witches were both young and old women. The men fall highest in the category as witnesses.   Ã‚  Ã‚  Ã‚  Ã‚  Church was the cornerstone of 17th century life in New England. Most people in Massachusetts were Puritans. Puritans are colonists who had left England seeking religious tolerance. But the strict Puritan code was far from tolerant. It was against the law not to attend church, where men and women sat on opposite sides through long services. The Puritan lifestyle was restrained and rigid. People were expected to work hard and repress their emotions or opinions. Individual differences were frowned upon. Even the dark, somber Puritan dress was dictated by the church. Since Puritans were expected to live by a rigid moral code, they believed that all sins from sleeping in church to stealing food should be punished. They also believed God would punish sinful behavior. When a neighbor would suffer misfortune, such as a sick child or a failed crop, Puritans saw it as God’s will and did not help. Puritans also believed the Devil was as real as God.

Counseling Class Final Exam Paper Essay

After this class and taking all the different assessments and inventories, my number one career choice as of right now is an Elementary School Teacher. The tests have actually helped me learn a lot about myself and helped me determine what certain fields of work I would succeed in. Being an Elementary School Teacher would be a fulfilling career, and would allow me to be creative and interact with children, which are two things that are very important to me. 2. On the Myer-Briggs Type Indicator, my four letter word was INFJ, which stands for introversion, intuition, feeling, and judgement (although my scores between extroversion/introversion and judgement/perception were a point off). According to the Myer-Briggs personality description, INFJs prefer occupations that involve the big picture, involve conceptual awareness, and lead to a better understanding of the spiritual, emotional, of future needs of people. They want their work to have impact or meaning and for it to bring them admiration and respect. Different occupations that seem to be attractive to INFJs include education consultant, English teacher, fine arts teacher, psychiatrist, psychologist, social worker, scientist, and other occupations that allow INFJs an opportunity to make their own creative contribution. The list of occupations INFJs seem to enjoy include a lot of education type career choices, so elementary school education would be right up my alley, according to this assessment. Being an elementary school teacher would allow me to be creative and also allow me to help children learn, not only academically, but socially as well. My Holland Code was ISA which stands for Investigative, Social, and Artistic. Investigative people are known as â€Å"The Thinkers†. These are people who like to observe, learn, investigate, analyze, evaluate or solve problems. Artistic people are known as â€Å"The Creators†, They have artistic innovation or intuition abilities and like to work in unstructured situations using their imagination and creativity. Social people are known as â€Å"The Helpers† and are people who like to work with people to enlighten, inform, or help. Elementary education is a Social college major. According to the occupational scales on the Strong Interest Inventory, I scored a 56 for Elementary School Teacher, which means I share interests with women in that occupation and would probably enjoy the work. Teaching & Education was also number two on my tops five interest areas. The personal style scale reveals many different things. As for my work style, I prefer working with people, I enjoy helping others, and I am outgoing. In a learning environment, I prefer academic environments; I learn well through lecture and books, and I seek knowledge for its own sake. As for my leadership style, I am comfortable taking charge of and motivating others, I enjoy initiating action, and I express my opinions easily. I think being an elementary school teacher would be a good match for me, according to the Strong Interest Inventory. It would allow me to observe, investigate, and solve problems, as well as help and inform children, and it would also allow me to be creative; which fulfills all aspects of my Holland Code. My top five values according to the Work Values Inventory are Altruism, Way of Life, Prestige, Economic Returns, and Security. Altruism is present in work which enables one to contribute to the welfare of others. As an Elementary school teacher, I would definitely be contributing to the welfare of my students and helping them to blossom and thrive in academic and social settings. Way of Life is associated with the kind of work that permits one to live the kind of life she chooses and to be the type of person she wished to be. Elementary school teachers normally work nine months out of the year. Those other three months off would allow me to spend time doing other things I love, like vacationing or spending quality time with my family. Also, I plan on being a parent after I get married and find a stable job. My schedule would correlate with the schedule of my future children and allow me to spend more time with them, which is very important to me. Prestige is associated with work which gives one standing in the eyes of others and evokes respect. An elementary school teacher may not be the most prestigious job in the eyes of some, but it definitely is in the eyes of the students. When I was in elementary school, I admired all of my teachers greatly. Educating the next generation and giving them a solid foundation on which to apply further education, I believe, is a very respectable career. Economic returns is associated with work which pays well and enables one to have the things wanted. Elementary school teachers make a decent amount of money, and although it might not be the highest paying job, I’m willing to push this value to the side to fulfill the others and do something I would really truly enjoy. Confucius once said â€Å"Choose a job you love, and you will never have to work a day in your life. † Security is associated with work which provides one with the certainty of having a job even in hard times. According to the Eureka program, there are very many estimated jobs in elementary education within the next 20 years and the estimated growth is above average. My top ten skills based on my skill assessment results were Integrity, Questioning, Synthesizing, Tact, Understanding, Dependability, Tenacity, Advising, Cooperating, and Investigating. As an Elementary School teacher, I think you definitely need integrity. Actually, i listed this skill as a Very Satisfying skill, and is also listed as a Very Satisfying skill for Elementary school teachers. I think as an Elementary School teacher you need to be able to synthesize many different elements into your lesson plans. As for tact (a keen sense of what is appropriate, and what to say or do to avoid giving offense), I think it is an important skill for every career choice. I listed tact as a Very Satisfying skill and many Elementary School Teachers listed tact as a Moderately Satisfying skill. Understanding and dependability are very important skills for any career choice and are especially important when working with younger kids. I listed dependability as a Moderately Important skill and many Elementary School teachers did as well. Advising could be a helpful skill while trying different methods of learning certain subjects. Also important if a student was seeking my help. Cooperating is an important skill, because as an Elementary school teacher, not only will i be working with children, but I will also be interacting with their parents and other teachers. 6. Going forward from this class, I plan on majoring in Liberal arts at either Cal State Fullerton or Cal State Long beach, and from there I plan on getting my teaching credentials and ultimately becoming an Elementary School Teacher!

Data-collection in Qualitative Research Essay

This Chapter is ab go forth orders and techniques in data-collection during a soft inquiry. We menti aned earlier that qualitative look is eclectic. That is, the prime(prenominal) of techniques is dependent on the needs of the seek. Although this should be true for al puff up-nigh altogether brotherly interrogation, it is extraly so with qualitative investigate in that the appropriate method or techniques is often identified and adopted during the research. qualitative research is as considerably as multi-modal. The detective whitethorn adopt a variety of research techniques, or a combination of much(prenominal), as long as they ar upgradeify by the needs. The discussion beneath is thus not to identify a decorate of techniques unique to qualitative research, tho rather, to kick off the methods and techniques or so comm l i(prenominal) utilise in qualitative research, and the issues relate to such expenditure.We shall disclose the methods and techniques in three broad categories reflexions, interviews and guide of documents. These argon similarly the basic methods apply in cultural anthropo logy (Bernard, 198862). Indeed, the discussions some qualitative research in education set up be viewed as a particular human face in cultural anthropology. notes bill usually means the investigators act to find out what hoi polloi do (Bernard, 198862). It is variant from other methods in that data happen not needfully in response to the researchers stimulus. rumination whitethorn be officious or unobtrusive. A researcher whitethorn simply sit in the ceding back of a rail playground and happen upon how pupils be pass on during breaks. He whitethorn similarly stand by the school approach path and watch over how students be call for at the school gate. Such cases of musing may be seen as unobtrusive. In other cases, the researchers may not apply both stimuli, only if their presence per se may expect some(prenominal) influence on the scene. The most common slip in this ho using up is schoolroom reflectivity. Although the researcher may just sit quietly at the tree of a schoolroom, the presence of the researcher may metamorphose the classroom climate. It is, nonetheless, still poster.Observation is a basic technique utilize in about all qualitative research. Even if other methods or techniques are used, the researcher remains the most meaty sensor or instrument and thus expression al ship elan counts (McCracken, 198818-20). For example, when interviewing is used, a qualitative researcher withal takes into account statement the refreshful or facial expressions of the beginning, because they help disc e precisewhere the verbal responses. Such expressions are save sensed by observation.If the interview is through with(p) in the field, then the surroundings of the interview site also provide meaningful data for the research. The surroundings can only be depicted through observati on. thereof observation is indispens satisfactory in almost all occasions of qualitative research. However, the boundary observation may sometimes go beyond what is seen. It also pertains to what is heard, and even sometimes what is smelled. fictitious character 4.1 provides one of such examples. typesetters case 4.1 classroom Observation SchemeIn the IIEP project on basic education, Leung designed for the Chinese research a intent for classroom observation. schoolroom was taken as one of the environmental factors affecting students culture. The aim was designed after Leung awaited in topical anaesthetic schools for dickens days. The scheme did not book itself to the performance of the teacher, although that was a part. The figure on the next page shows one of the sextuplet sections of the scheme.Different writers have disparate ways of associateing observations. Without running into juggling of definitions, we shall briefly go in observations as role player observat ions and non- musician observations. More expound classification of observations can be re make up in Bernard (1988), Goetz and LeCompte (1984) and Patton (1990). instrumentalist Observation role player observation is peradventure the most classifiable of qualitative research.Some authors even use role player observation as a synonym for ethnographicalal research. Different writers may have slightly divers(prenominal) definitions of actor observation. The following description by Fetterman is mayhap the most agreeable to most researchers.Participant observation is immersion in a culture. Ideally, the ethnographer waits and works in the residential district for sise months to a twelvemonth or more than, learning the language and seeing patterns of behaviour over time. Long-term residence helps the researcher interiorise the basic beliefs, fears, hopes and expectations of the people under line of business. (198945) ingress of the participant can either be invariable or noncontinuous. The three authoritative cases we quoted in Chapter 1 all implicate participation in the continuous mode. Lis lead of classroom sociology (Cases 3.8 and 3.9) convoluted one years continuous residence. In the second and third year she went to the school three days a week. She combined continuous with noncontinuous participant observations. Fetterman used noncontinuous participation when he was doing qualitative evaluation of educational programmes.Case 4.2 Noncontinuous VisitsIn two ethnographic studies, of dropouts and of gifted children, Fetterman visited the programmes for only a few weeks every couple of months over a three-year period. The visits were intensive. They included classroom observation, everyday interviews, casual substitute teaching,interaction with community members, and the use of non-homogeneous other research techniques, including long-distance phone-calls, dinner with students families, and time spent hanging out in the hallways and parki ng lot with students black classes. (Fetterman, 198946-7) II. Environment of the classroom1. The classroom is on the _____ floor of the school building.2. The classroom is ascend( ) residential area ( ) factories( ) road(s) ( ) field( ) market place( ) others _______________________________________3. The number of windows which provide lighting and public discussion to the classroom ( ) satisfies the required standard( ) is below the required standard4. The main conventionalised lighting facility in the classroom is ( ) florescent tubes total no.__________________( ) light bulbs total no.__________________5. see of lighting during the lesson ( ) bright ( ) dim ( ) fatal6. Ventilation in the classroom( ) well ventilated ( ) stuffy ( ) suffocating7. lumber of air in the classroom( ) accented ( ) a bit smelly ( ) grudging8. Environments for listening( ) very quiet ( ) occasional noise ( ) noisy9. Classrooms floor structure( ) concrete ( ) log ( ) mud ( ) carpet10. Classrooms floor condition( ) low-cal ( ) some litter ( ) full of rubbish11. Classrooms wall conditions( ) smooth & clean ( ) some stains ( ) dirty & damaged12. Classrooms area _____________m2 area/ psyche _____ m2.13. Space use in classroom( ) looks spatial ( ) fairly crowded ( ) very crowded14. Furniture and other phrase arrangements in the classroom ( ) orderly and sizable ( ) messy1Figure 1 Classroom Observation Scheme (Designed by Leung Yat-ming) Whytes insure in the Italian slum (Case 2) is perhaps the nearest to ideal in participant observation. He stayed in the community for two geezerhood. He experienced the life of a member of the Italian slum. In Whytes case, inwrought membership allows the researcher the highest level of participant observation.Most researchers are denied such an opportunity, often because of constraints in time and resources, as we have discussed at length in Chapter 3. Under all sorts of constraints, at beaver the researcher lives as much as possible with and in the same air as the individuals under investigation (Goetz and LeCompte, 1984 109). In these circumstances, the researchers may not claim that they was doing ethnography, scarcely it is legitimate to apply ethnographic approach and techniques to the information (Fetterman, 198947). Participant observation in its broad sense therefore tolerates diverse lengths of time and different degrees of depth. in that respect is a full range of possible modes of participant observation, what Wolcott calls ethnographer sans1 ethnography (Wolcott, 1984 177).The most frequent case in education is that a researcher may stay in a school and become a teacher in that school. The researcher identity may or may not be disguised. The researcher may then, as a participant, observe teachers behaviours in teaching, in coming togethers, in conversations, and so forth.Sometimes, the researcher is readily a member of the community (say, a school) and may still carry out research as a participant observer. However, in this case, the researcher should be aware of his/her acquaintance of the community and should be cautious that such knowledge would not lead to preoccupations about the school under research. In cases where the researchers have successfully gained membership (as Whyte did in the Italianslum), the mark surrounded by a native member and the researcher-as-participant begins to blur. This insider-outsider dialectics will be further discussed later.Nonparticipant ObservationStrictly speaking, nonparticipant observation involves alone watch what is happening and recording events on the spot. In the qualitative orientation, because of the non-intervention principle, morose nonparticipant observation should involve no interaction amid the observer and the observed. Goetz and LeCompte assert that in the strict sense nonparticipant observation exists only where interactions are viewed through hidden camera and fipple pipe or through one-way reflect (1984 143).Da bbs (198241), for example, used hidden camera in Atlanta at a station in Georgia State University, and analyse an informal group that frequently garner during the morning break. There are examples of exploitation hidden video-cameras in school toilets to determine drug problem among students, or to use unnoticed audio frequency recording doojigger to study student interactions. The use of audio or video recording trick often invites concern in ethnical considerations. Such problems are similar to those arising in using one-way mirrors in interviews or psychological experiments. Such cases are high-minded in policy- connect research.Another case of nonparticipant observation with ethical problem is disguised observation, or covert observation. A typical example is Humphreys (1975) study on homosexual activities. He did not participate in such activities, exclusively offered to act as watch queen, warning his informants when soulfulness approached the toilet. Another famou s example is train Maanens covert study of police. He became practically a police recruit. everywhere more than a decade, he slipped in and out of the police in divers(a) research roles (Van Maanen, 1982). Covert observations are over again rare in research which is related to educational decision-making.Hidden camera or recorder and covert observation occur only exceptionally.Most author would turn out the watching of audience behaviour during a basketball game (Fetterman, 198947) or the watching of pedestrian behaviour over a street as acceptable examples of nonparticipant observations. fundamental interaction between the researcher and the social community under study is often unavoidable. We have again discussed this at length in Chapter 3 under the notion of researcher intervention. If we perceive the problem of intervention as a matter of degrees, then the distinction between participant observation and nonparticipant observation begins to blur. The general principle acro ss the panel is that the researchers should minimize their interactions with the informants and focus attention unobtrusively on the stream of events (Goetz and LeCompte, 1984143).Wolcotts study of school principal (Case 3) was perhaps the most intensive type of nonparticipant observation that one could find in the realm of education. (He also used other supplementary methods as mentioned in Case 3). He did live with the school for two years, but he did not participate as a school principal which was his subject of study. He saw his role as one of participant-as-observer (Wolcott, 19847). So was Lis study (Case 3.8) of classroom sociology in her first year.She did stay with the school as a teacher but she never became a student which was her subject of study. The following two years of her study, however, was not nonparticipant observation because she applied experimental measures. During the UNICEF research in Liaoning, the basic method I used was interviewing and not nonparticip ant observation, but I did have, at times, nonparticipant observation when debates occurred between the local aimners and the provincial final causeners (Case 3.7), or when planners shoot the breeze among themselves about their past experience in the field.The most frequently employed nonparticipant observation which is relevant to educational decision-making is perhaps observation at meetings. Typically, the researcher attends a meeting as an observer. The researcher tries to be as unobtrusive as possible and records everything that happens during the meeting. When Wolcott did his study on the school principal, he was present at all meetings unless he was told differently (Wolcott, 19844). The following was my experience of a non-participant observation in China.Case 4.3 A test copy SeminarI realized during the UNICEF research in Liaoning (Case 4) that one essential step in the planning for basic education in China was substantiation. When drafting of an education plan was co mplete, the draft plan had to undergo examen in what is known as a validation seminar. In essence, all those related to the plan, including leading at all levels, representatives of all relevant government departments, experts from all areas are invited to discuss. Relevant documents are sent to the participants well in advance. They are then asked to detect on the plan during the validation exercise. solitary(prenominal) validated plans are submitted to relevant machinery for legislation. The validation seminar for Liaoning was unfortunately held before the UNICEF research. I got an opportunity, however, a year after in 1988, when the shanghai educational plan was to undergo validation.The innkeeper of the meeting agreed to send me an invitation. I attended the meeting in the prenomen of an external expert, although I do clear to the host that my major(ip) task was not to contribute. They agreed. During the meeting, I was able to observe the roles of the various actors du ring the meeting. I was also able to talk to individual participants during tea breaks and meals to infer their background and their general views about educational planning. I was able to do a number of things over the two-day meeting (a) to classify the over 40 participants into technocrats, bureaucrats, policy-makers and academics (b) to come across the different extents in which the participants contributed to the modification of the plan (c) the difference in capacity among participants in legal injury of information and expertise (d) the inter-relations between the different categories of actors and (e) the function of the validation exercise. In the end, I concluded that validation was a way of legitimation, which employed both technical (expert judgement) and governmental (participation) means to increase the acceptability of the plan before it went for legal endorsement. The political survey came to me as a surprise. It indicated a change in the notion of rationality a mong Chinese planners and policy-makers.InterviewingInterviewing is widely used in qualitative research. Compared with observation, it is more economical in time, but may achieve less in understanding the culture. The economy in time, however, makes ethnographic interviewing almost the most widely used technique in policy-related research.Interviewing is trying to understand what people think through their speech. There are different types of interviews, often classified by the degrees of control over the interview. on this line, we shall briefly introduce three types of interviewing informal interviewing, unstructured interviewing, semi-structured interviewing, and formally structured interviewing. We shall also briefly introduce key-informant interviewing and focus groups which are specific types of ethnographic interviewing.Qualitative research of course has no monopoly over interviewing. Interviewing is also frequently used in research of other traditions. The difference betwe en ethnographic interviewing and interviewing in other traditions lies mainly in two areas the interviewer-interviewee relationship and the aims of interviews. Ethnographic interviewees, or informants, are teachers rather than subjects to the researcher, they are leaders rather than followers in the interview. The major aim of the interview should not be seeking responses to specific questions, but initiating the informant to unfold data.Readers may find more detailed discussions about ethnographic interviewing in Spradley (1979) who provides perhaps the most insightful account of the subject. In-depth discussions about ethnographic interviewing can also be found in Bernard (1988), Patton (1990), Fetterman (1989) and Powney and Watts (1987). daily InterviewingInformal interviewing entails no control. It is usually conversations that the researcher recall after staying in the field. It is different fromobservation in that it is interactive. That is, the informant speaks to the resear cher. By its own nature, informal interviewing is the most ethnographic in the sense that it is not responding to any formal question. It is part of the self-unfolding process.