Why Do Whales Beach Themselves

The Scientific American article â€Å"Why do whales beach themselves? † published on June 1, 2009, bring the polemic and controversial reasons about the phenomenon observed in the last years when more than Fifty-five false killer whales were stranded on a South African beach over the weekend. The scientists still do not fully understand why mass stranding happen, and if we should be worried about this event. Whales are the largest marine mammals in the world — the smallest species weigh in at several tons. When whales beach themselves, they can die simply from the crushing weight of their own bodies or from overheating due to their blubber, which is needed for insulation in cold ocean waters. Stranding are of several types, said Susan Parks, a research associate in the Environmental Acoustics program in the Applied Research Laboratory at Penn State. Individual stranding often are caused by isolated incidents such as sickness, injury, or old age Said Parks, â€Å"Entanglement in fishing gear is one of the leading causes of mortality for marine mammals, many of which wash up on shore dead or injured. The tide carries these whales into shallow water, depositing them on the beach. Then there are multiple-species stranding, explained Parks. â€Å"This occurs when different species of marine mammals beach themselves at the same time and place, suggesting that they all died from the same cause,† she said. Scientists have been researching possible causes of this phenomenon. One explanation involves the whale â€Å"pod† social structure. For instance, whales that travel in pods use a â€Å"strength in numbers† survival strategy, but this can backfire when the dominant whale runs aground. According to Parks, â€Å"The rest of the pod may follow a disoriented or sick whale onto shore. † Another theory is that pods may venture too close to the beach when hunting prey or evading predators and become trapped by low tides. Weather also may play a part in beaching. Explained Parks, â€Å"In 1998, there was a major stranding on the West Coast of the United States where many different species, particularly sea lions, starved to death. † This mass stranding, she added, was thought to be caused by El Nino's effects on sea-water surface temperatures. Many marine mammals depend on plankton and kelp that thrive in cool, nutrient-rich waters. In the case of sea lions, when food is scarce, the adults wean pups earlier and leave them behind while they hunt for fish in colder waters further offshore. These young seals are often the ones that become stranded. Some theories about beaching suggest that defects in a whale's navigation system may be the cause. According to Parks, â€Å"The problem with these theories is that we don't know exactly how whales navigate. † Some species travel vast distances every year and find their way back to where they started. Right whales, for example, travel more than a thousand miles from the Gulf of Maine to the coastal waters of Florida and Georgia to give birth, and then swim back to northern waters. Said Parks, it is known that some whales use echolocation to identify objects in their environment but â€Å"it is unclear whether these species need to rely on it for navigation. † Some researchers have proposed that whales navigate by using passive listening to hear waves crashing against the coast or steer themselves via undersea topography or the angle of the sun. However, as interjected Parks, â€Å"the distance that animals can see is often very limited in the ocean, and isn't thought to be a useful for long-distance navigation. † Another navigation theory proposed recently is that whales have a bio-magnetic sense, which allows them to sense magnetic fields in the earth's crust. â€Å"This would be similar to how homing pigeons orient themselves,† explained Parks. Whales following magnetic field lines could beach themselves in areas where the field lines intersect with the coast. A study in the UK by Margaret Klinowska found a correlation between local magnetic field lines and sites where whales were stranded alive,† added Parks. However, more research is needed to solidify the connection. Several multiple-species stranding have occurred following military use of mid-frequency sonar, sparking public outcry. â€Å"One reason for the level of concern about these incidents is that they involved the rarely seen beaked whales,† explained Parks. â€Å"These whales were found beached five, sometimes 10 at a time. The problem with the sonar theory,† she added, â€Å"is that we still don't fully understand the cause and effect mechanism of how sonar might affect whales or why it might affect beaked whales in particular. † For many years, professor Chris Parsons has been tracking the patterns of mass whale stranding around the world. In his most recent paper, â€Å"Navy Sonar and Cetaceans: Just how much does the gun need to smoke before we act? † Parsons and his co-authors bring together all of the major whale and dolphin stranding in the past eight years and discuss the different kinds of species that have been affected worldwide. They also strongly argue for stricter environmental policies related to this issue. â€Å"Generally, if there is a large whale stranding, there is a military exercise in the area,† says Parsons. â€Å"Sonar is killing more whales than we know about. † Parsons is a national delegate for the International Whaling Commission’s scientific and conservation committees and on the board of directors of the marine section of the Society for Conservation Biology. He has been involved in whale and dolphin research for more than a decade and has conducted projects in South Africa, India, China and the Caribbean as well as the United Kingdom. Research into the cause of stranding is ongoing, noted Parks. Meanwhile, many coastal areas have rescue groups to find and rehabilitate these stranded mammals and to release them back into the wild. When the rehab patient weighs in at more than 40 tons, which can be a whale of a job. As the article stand, statistically, we are only able to determine the cause of a stranding in about 50 percent of all cases worldwide. In some cases, it is obvious, like a ship strike leaving an animal in poor condition. In the northeastern United States, pneumonia is a common cause of stranding. We see other diseases and trauma, such as shark attack on whales or dolphins or attacks by members of the same species. Poisonous â€Å"red tides† will also affect marine mammals. Some stranding have been speculated to be related to anomalies in the magnetic field, or from parasitic worms in the brain affecting co-ordination and balance, to whales being trapped as they follow prey inshore. There are other possible causes: Predators such as orcas or sharks may force the marine mammals inshore. In a 1993 pilot whale stranding at Golden Bay, orcas were seen patrolling outside the spit. The whales might have sought sanctuary in shallow waters because of the threat. Deep-water toothed whales with strong social bonds become stranded in a group more frequently than other species. If an individual is sick, or old and dying, the rest of the herd will come to its aid, even if they endanger themselves by venturing too close inshore. These are species that are unusual, that are beautiful, and important for the ecology of our seas. If there is an activity humans are doing precipitating these stranding we need to know about it—we need to make decisions about pollutants, shipping noise and sonar. Are we in some way contributing to declining health of critical populations, like the northern right whale? is asking the author of the article himself. More articles in the newspapers like the â€Å"Nearly 200 whales stranded on Australian beach† published on 03/01/09 in USA TODAY, or the statistics found in New Zealand where almost 9,000 whales and dolphins were stranded between 1978 and 2004 give us the idea of how serious this phenomena became . The concern is that only about a quarter of them were saved for all the whales in New Zealand. Species included Grey’s beaked whale, the Pygmy sperm whale, the sperm whale, the long-finned pilot whale, and the false killer whale (which is actually a dolphin). All the article and scientists are giving vague explanation about those events, but nobody found with certitude way the whales are stranding, which give us the uncertainty if we know well our ecosystem and its functions, and how we can avoid those tragedies.

Principles of accounts Essay

I would like to express my sincere gratitude to all the persons who have been helpful towards the successful completion of this assignment. First and foremost I would like to thank Shadae Russell, Shakeyra Millington, Jonathon Butler and Ovasha Bartley for their support and assistance towards carrying out the research to complete this assignment. Secondly I want to thank my guardians for providing me with the suitable materials to finalize this assignment. I would also like to thank Mrs. K. Elliot for her assistance and guidance in completing this project. Last but certainly not least I would like to thank God for his extended mercies unto me. Introduction This assignment is about a business that started approximately three (3) years ago which is situated in a busy area that allows it to generate large amounts of money each day to carry out its operations. This assignment contains all the information about this Blanna’s Fashion Boutique business. The information which this assignment contains includes the financial records for the period ending September 30 2011. This assignment serves to keep track of all the money that goes inside the business bank account, all the cash which the business uses within visiting the business bank account, all the money that goes outside of the business bank account, all the money that came into the business by cash and not with the use of cheques and the purposes for each transaction. Therefore this assignment provides a clear understand of all the operations the business under goes on a day to day basis. Table of Contents Headings Page # Cover Page I Title PageII AcknowledgementIII Introduction IV Aim of the Project1 Description of Business Entity 2 Mission Statement 3 Logo and Slogan 4 Accounting Cycle 5 Accounting Information Journals 6-7 Cash Book 8 Ledgers 9-13 Trial Balance 14 Stock Valuation 15-19 Trading, Profit and Loss and Appropriation A/c 20-21 Balance Sheet 22 Bank Reconciliation Statement 23 Accounting Ratios 24-25 Performance of the Business 26 Comparisons 27 Recommendations and Suggestions 28 Conclusion 29 Appendix Price list (showing mark up %) 30 Diagrams Charts and Graphs Pictures Invoices, Cheques, Receipts etc References Aim of the Project The aim of this project is: To arrive at a comprehensive understanding of the financial sector of businesses. To highlight the strength and the weaknesses of the Blanna’s Fashion Boutique business. To present the financial records for the year ended September 30, 2011 for Blanna’s Fashion Boutique business. Description of Business Entity Blanna’s Fashion Boutique is a partnership. This business is owned and operated by Anna Kay Blake, Shadae Russell and Ovasha Bartley a Group of ambitious young ladies. Our main aim is to make a profit while catering for the needs of the community which it is situated in. Blanna’s Fashion Boutique is situated in Montego Bay at the Blue diamond plaza 10 Pearl Street. This business has been in existence since June 20, 2008. We employ approximately fifteen (15) workers. We cater for the petite to the full figured women. We produce a wide variety of slippers, pants, skirts, handbags and accessories. Prices are always lower than that of our competitors. In cases of fashion emergencies you can call us at (1876) 3553980/4275646 or email us at Blanna’s_EmergencyStop5@yahoo. com. The mission of Blanna’s Fashion Boutique is to: Provide the latest fashion for all females Provide goods and services at a reasonable cost Ensure that the quality of our goods meets the standards of our business. Ensure that whatever the business do doesn’t affect the environment negatively. Provide employment for members of the community Provide sponsors to underprivileged children Logo and Slogan Logo Slogan With passion we send out the latest fashion Accounting Cycle General Journal Date Details Folio Debit Credit September 1 Bank CB01 364000 Cash CB01 27160 Debtor (J. Simpson) SL01 31600 Motor Van GL02 62840 Building GL03 100000 Stock 24960 Creditor (Super Supreme) PL01 10560 Capital GL01 600000 Opening entries 610560 610560 Purchase journalPage 01 Date Details Folio Amount 1-Sep Super Supreme International PL01 237,040 27-Sep Super Supreme International PL01 57,960 Sep 30 Total credit purchases to be transferred to the purchases account in the general ledger GL02 295,000 SALES JOURNAL Date Details Folio Amount 5-Sep J. Simpson SL01 57000 13-Sep B. Banton SL03 78,550 20-Sep N. Kidman SL02 104,400 Sep 30 Total credit sales to be transferred to the sales account in the general ledger GL13 239,950 RETURN OUTWARDS JOURNAL Date Details Folio Amount 9-Sep Super Supreme International PL01 13,600 Sep 30 Total return outwards to be transferred to the return outwards account in the general ledger GL16 13,600 Return Inwards Day Book Date Details Folio Amount 24-Sep B. Banton SL03 16,800 30-Sep N. Kidman SL02 9,600 Sep 30 Total goods returned to us to be transferred to the return inwards account in the general ledger GL15 26,400 Cash Book Date Details Folio Discount Allowed Cash Bank Date Details Folio Discount Received Cash Bank September 1 Balance b/d GJ01 27,160 364,000 September 1 Machinery GL3 48,000 September 2 Bank C 50,000 2 Cash C 50,000 3 Sales GL13 59,350 3 Rent GL4 30,000 7 Sales GL13 37,750 6 Fixtures GL5 65,000 18 J. Simpson SJ01 12,000 45,000 8 Wages GL12 10,000 29 B. Banton SJ03 6,175 55,575 11 Insurance GL6 6,100 30 Sales GL13 120,540 11 Electricity GL7 3,300 11 Rates GL8 2,600 15 Super Supreme International PL01 7,500 142,500 15 Wages GL12 10,000 16 Drawings GL10 6,200 19 Furniture GL11 3,600 22 Wages GL12 10,000 29 Wages GL12 10,000 30 Balance c/d 123,075 239,000 18,175 350,375 409,000 7,500 350,375 409,000 General Ledger Date Details Folio Amount Date Details Folio Amount Capital A/C Page 01 September 31 Balance c/d 600,000 September 1 Balance b/d GJ01 600,000 October 1 Balance b/d 600,000 Motor Van A/C Page 02 September 1 Balance b/d GJ12 62,840 September 30 Balance c/d 62,840 October 1 Balance b/d 62,840 Buildings A/C Page 03 September 1 Balance b/d GJ01 100,000 September 30 Balance c/d 100,000 October 1 Balance b/d 100,000 Machinery A/C September 1 Bank CB01 48,000 September 31 Balance c/d 48,000 October 1 Balance b/d 48,000 Rent A/C September 3 Bank CB01 30,000 September 30 Profit & Loss 30,000 Fixtures A/C September 6 Cash CB01 65,000 September 31 Balance c/d 65,000 October 1 Bal b/d 65,000 Insurance A/C September 11 Bank CB01 6,100 September 30 Profit & Loss 6,100 Electricity A/C September 11 Bank CB01 3,300 September 30 Profit & Loss 5,500 30 Accruals c/d 1,200 5,500 5,500 October 1 Accruals b/d 1200 Rates September 11 Bank CB01 2,600 September 30 Profit & Loss 2,600 Drawings September 16 Cash CB01 6,200 September 30 Balance c/d 6,200 September 30 Balance b/d 6,200 Furniture September 19 Cash CB01 3,600 September 30 Balance c/d 3,600 October 1 Balance b/d 3,600 Wages September 8 Bank C01 10,000 September 31 Profit & Loss 40,000 15 Cash C01 10,000 22 Bank C01 10,000 29 Bank C01 10,000 40,000 40,000 Sales September 30 Trading Account 457,590 September 3 Cash CB01 59,350 September 7 Cash CB01 37,750 September 30 Cash CB01 120,540 September 30 Total Credit Sales SJ01 239,950 457,590 457,590 Purchases September 31 Total Credit Purchases PJ01 295,000 September 31 Trading Account 295,000 Return Inwards September 31 Total for month RI01 26,400 September 31 Trading Account 26,400 Return Outwards September 31 Trading Account RO01 13,600 September 31 Total for month 13,600 Discount Allowed September 30 Total Discount Given to customers 18,175 September 30 P & L 18,175 Discount Received September 30 P & L 7,500 September 11 Super Supreme International 7,500 Purchases Ledger Super Supreme International September 9 Return Outwards RO01 13,600 September 1 Balance b/d GJ01 10,560 15 Bank CB01 142,500 1 Purchases PJ01 237,040 15 Discount Received CB01 7,500 27 Purchases PJ01 57,960 30 Balance c/d 141,960 305,560 305,560 October 1 Balance b/d 141,960 Sales Ledger J. Simpson September 1 Balance b/d 31,600 September 18 Discount Allowed CB01 12,000 September 5 Sales SJ01 57,000 September 18 Bank CB01 45000 September 30 Balance c/d 31,600 88,600 88,600 October 1 Balance b/d 31,600 N. Kidman September 20 Sales SJ01 104,400 September 30 Return Inwards RI01 9,600 September 30 Balance c/d 94,800 104,400 104,400 October 1 Balance b/d 94,800 B. Banton September 13 Sales SJ01 78,550 September 24 Return Inwards RI01 16,800 September 29 Discount Allowed CB01 6,175 29 Cash CB01 55,575 78,550 78,550 Trial Balance Blanna’s Fashion Boutique Trial Balance as at September 30, 2011 Details Debit $ Credit $ Capital 600,000 Motor Van Buildings 100,000 Machinery 48,000 Stock 24,960 Rent 30,000 Fixtures 65,000 Sales 457,590 Purchases 295,000 Cash 123,075 Bank 239,000 Wages 40,000 Return Outwards 13,600 Super Supreme International 141,960 Electricity 3,300 Insurance 6,100 Rates 2,600 Furniture 3,600 Drawings 6,200 Return Inwards 26,400 N. Kidman 94,800 J. Simpson 31,600 Discount Received 7,500 Discount Allowed 18,175 1,220,650 1,220,650 Stock Valuation (A) Pants Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 900 10,800 1-Sep 96 1,000 96,000 12 96 900 1,000 10,800 96,000 3-Sep 12 12 900 1,000 10,800 12,000 84 1,000 84,000 5-Sep 12 1,000 12,000 72 1,000 72,000 13-Sep 24 1,000 24,000 48 1,000 48,000 20-Sep 24 1,000 24,000 24 1,000 24,000 27-Sep 36 1,100 39,600 24 36 1,000 1,100 24,000 39,600 30-Sep 24 12 1,000 1,100 24,000 13,200 24 1,100 26,400 (B) Blouse Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 400 4,800 1-Sep 96 440 42,240 12 96 400 440 4,800 42,240 5-Sep 12 12 400 440 4,800 5,280 84 440 36,960 13-Sep 24 440 10,560 60 440 26,400 20-Sep 36 440 15,840 24 440 10,560 30-Sep 12 440 5,280 12 440 5,280 (C ) Handbag Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 4 1,600 6400 4 1,600 6,400 3-Sep 1 1,600 1,600 3 1,600 4,800 7-Sep 1 1,600 1,600 2 1,600 3,200 13-Sep 1 1,600 1,600 1 1,600 1,600 27-Sep 4 1,650 6,600 1 4 1,600 1,650 1,600 6,600 30-Sep 1 3 1,600 1,650 1,600 4,950 1 1,650 1,650 (D ) Skirts Date Received Issued Balance Quantity Unit Cost Amount Quantity Unit Cost Amount Quantity Unit Cost Amount 1-Sep 12 780 9,360 1-Sep 60 820 49,200 12 60 780 820 9,360 49,200 3-Sep 12 780 9,360 60 820 49,200 7-Sep 12 820 9,840 48 820 39,360 13-Sep 12 820 9,840 36 820 29,520 30-Sep 24 820 19,680 12 820 9,840 (E) Slipper Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 48 900 43,200 48 900 43,200 5-Sep 12 900 10,800 36 900 32,400 7-Sep 12 900 10,800 24 900 21,600 20-Sep 24 900 21,600 27-Sep 12 980 11,760 12 980 11,760 Trading, Profit and Loss and Appropriation Account Blanna’s Fashion Boutique Trading Profit & Loss Account for the year ended September 30, 2011 $ $ $ Sales 457,590 Less Return Inwards (26,400) Net Sales 431,190 Less Cost of Goods Sold: Opening Stock 24,960 Purchases 95,000 Less Return Outwards (13,600) Net Purchases 281,400 Cost of Goods Available 306,360 Less Closing Stock (54,930) 251,430 Gross Profit 179,760 Add Revenues Discount Received 7,500 187,260 Less Expenses Wages 40,000 Rent 30,000 Electricity 4,500 Insurance 5,100 Rates 2,600 Depreciation 400 Discount Allowed 18,175 100,775 86,485 Net Profit Add interest on Drawings: Shadae 620 Less: 85,865 Interest on capital Anna kay 12,500 Shadae 7500 Ovasha 10,000 30,000 Salary: Anna kay 12,000 42,000 43,865 Share of Profit: Anna kay 18,277. 08 Shadae 10966. 25 Ovasha14,621. 67 43,865 Balance Sheet Blanna’s Fashion Boutique Balance Sheet as at September 30, 2011 Fixed Assets Cost Accumulated Depreciation NBV Buildings 100000 100,000 Fixtures 65000 65,000 Machinery 48000 400 47,600 Furniture 3600 3,600 Motor Car 62840 62,840 400 279,040 Current Assets Stock 54,930 Debtors 126,400 Prepayment 1,000 Bank 239,000 Cash 123,075 544,405 Less Current Liabilities Creditors 141960 Accruals 1,200 143160 Working Capital 401,245 680,285 Financed by: Capital 600,000 Net Profit 86,485 686,485 Less Drawings 6,200 680,285 Bank Reconciliation Statement Updated Cash Book Balance b/d 239,000 Bank Charges 65 Credit Transfer 4200 Standing Order 15000 Balance c/d 228,135 243200 243200 Bank Reconciliation Statement as at September 30, 2011 Balance as per Bank Statement 222,535 Add Late Lodgments 45,000 267,535 Less Unpresented Cheque 39,400 Balance as per Cash Book 228,135 Accounting Ratios Inventory Turnover Ratio- Cost of Goods sold Average Inventory/2 =244,470 24960+61890/2 =5. 62 Current Ratio- Current assets Current Liabilities =551365 143160 =3. 85 Gross profit as a percentage of sales- Gross profit x 100 Sales =179,760 x 100 457590 = 39. 28% For every sale of $100 the business earns $39. 28 as gross profit. Net profit Ratio- Net profit / Net sales x l00 =86,485 / 431,190 x 100 =20. 06% For every sale of $100 the business earns $20. 06 as net profit. Acid Test Ratio- Current Assets- Stock Current liabilities = 544,405 – 54,930 143160 =3. 42 Performance of the Business In preparing the financial statements of Blanna’s Fashion Boutique the Trading, profit and loss and appropriation account shows a profit of eighty six thousand four hundred and eighty five thousand dollar (86,485) at the end of the financial period of September 30,2011. The business started out with six hundred thousand dollar. In the closing of the financial period of Blanna’s Fashion Boutique there was an increase in the amount of capital that the business has. The business made a gross profit of one hundred and seventy nine seven hundred and sixty dollars (179,760) instead of making a gross loss. Comparisons The comparison is being done between the opening capital and the closing capital for Blanna’s Fashion Boutique, at the end of the financial period. At the beginning of the financial year the opening capital was six hundred thousand dollar (600,000). At the end of the financial period the closing capital is six hundred and eighty thousand two hundred and eighty five dollar (680,285) which means there is an increase of eighty thousand two hundred and eighty five dollar (80,285). Another comparison is being done between the fixed assets of the business and the current assets. The fixed asset of the business is two hundred and seventy nine thousand and forty dollar (279,040) while the current asset is five hundred and forty four thousand four hundred and five dollars (544,405). This means that the amount of money that the business spend of items that stays in the business with no intention of selling it is lesser than the amount of money that the business spend on assets that will allow the business to generate a profit. Recommendations and Suggestions It is recommended that Blanna’s Fashion Boutique: Ploughed back a portion of the profit that the business makes into it. Introduces new products to the business. Purchase new equipment for the business Uses some of the profit that the business makes to attach another department on to the business. It is suggested that Blanna’s Fashion Boutique should: Purchase cheaper equipments to use in the business. This will increase the amount of money available in the business. Offer more sale discounts this will force more customers to purchase from Blanna’s Fashion Boutique. Conclusion It is clear that Blanna’s Fashion Boutique keeps all the records of the transactions that take place in the business over the financial period of time. Blanna’s Fashion Boutique could increase the gross profit and net profit of the business by adhering to the suggestions or recommendations outlined. Never the less Blanna’s Fashion Boutique made a good net profit of eighty six thousand four hundred and eighty five dollars (86,485) during the month of September in 2011. Blanna’s Fashion Boutique was able to make a profit due to the large amount of sales the business made. Price list Goods Price Pants $ Blouse $ Handbags $ Skirts $ Slippers $ INVOICE Debit note Principles of Accounts School Based Assessment (2012-2013) You are required to name the firm and state the nature of the business. This must be in accordance with the items sold*. After the initial accounting entries (Tasks 1 -3) have been completed you will then record the additional adjusting entries as set out at Tasks 4 and 5. You may choose goods from the following list for the transactions. * Computer Store Clothes and Accessories Store A Keyboard Pants (guess) B Mouse Blouse (guess) C Printer Hand bags (guess) D Surge Protector Skirts (guess) E Speakers Slippers (guess) ABC Enterprise (Remember that you are to rename the firm) The following transactions were taken from the books of ABC Enterprise. You are required to asses them carefully then write up the relevant books as outlined in the requirements below: 2011 Sept 1Opening Balances Capital$600, 000 Bank$364, 000 Cash$ 27, 160 Debtor (J Simpson)$ 31, 600 Creditor (Super Supreme International)$ 10, 560 Motor Van$ 62, 840 Building$100, 000 Stock 1doz A$ 10,800 1doz B $ 4,800 1doz D$ 9,360 Sept 1Bought goods on credit from Super Supreme International. 8 doz A @ $1,000 each 8 doz B @ $440 each 4 boxes C @ $1,600 each 5 doz D @ $820 each 4 doz E @ $900 each Sept 1Bought Machinery by cheque $48, 000. Sept 2Withdrew $50, 000 cash from the bank account to be used in the business. Sept 3Cash Sales 2 doz A @ $1, 650 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 3 Paid rent by cheque $30, 000. Sept 5 sold goods on credit to J. Simpson. 1 doz A @ $1, 650 each 2 doz B @ $800 each 1 doz E @ $1, 500 each Sept 6 Bought fixtures with cash $65, 000. Sept 7 Cash Sales 1 box C @ $2, 950 each 1 doz D @ $1, 400 each 1 doz E @ $1, 500 each Sept 8Paid wages $10, 000 by cheque. Sept 9Returned goods to Super Supreme International as items were damaged. 1 doz A 1 box C Sept 11Paid the following expenses by cheque: Insurance $6,100, Electricity $3,300 and Rates $2,600. Sept 13Sold goods on credit to B. Banton: 2 doz A @ $1, 650 each 2 doz B @ $ 800 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 15Made payment to Super Supreme International by cash $150, 000, received a 5% cash discount. Sept 15Paid wages with cash $10, 000 Sept 16Owner withdrew $6,200 cash to fix his personal motor car. Sept 18Collected Cheque from J. Simpson for goods sold on Sept 5th 2011, $45, 000. Sept 19Bought furniture $3,600 with cash from Courts Ja. Ltd. Sept 20Sold goods on credit to N. Kidman 2 doz A @ $1, 650 each 3 doz B @ $ 800 each 2 doz E @ $1, 500 each Sept 22Paid wages with cheque $10, 000. Sept 241 doz D returned to us by B. Banton as they were the wrong size. Sept 27Bought goods on credit from Super Supreme International. 3 doz A @ $ 1,100 each 4 boxes C @ $1, 650 each 1 doz E @ $ 980 each Sept 29B. Banton settled his account less 10% cash discount. He paid with cash. Sept 29 Paid wages $10,000 by cheque. Sept 30 Received goods from N. Kidman: 1 doz B Sept 30Cash Sales 3 doz A @ $1, 815 each 1 doz B @ $ 800 each 4 boxes C @ $3, 000 each 2 doz D @ $1, 400 each Task 1 Write up ALL Subsidiary Books and then post the transactions to the ledgers. Please ensure that you distinguish between, General Ledger, Sales Ledger and Purchases Ledger. Show the opening entries in the General Journal at September 1, 2011. Task 2 Prepare ABC Enterprise Trial Balance as at September 30, 2011 Task 3 Using the FIFO method of stock valuation, determine the closing stock. Task 4 Design a logo and slogan for your business and provide the relevant information on the business entity Prepare ABC Enterprise Trading, Profit and Loss Account for the month ending September 30, 2011 and a Balance Sheet as at that date, after taking into account the following: a) Insurance expense was paid in advance, $1000. b) Electricity was outstanding by $1, 200 c) Machinery is to be depreciated at 10 % annually using the straight line method (show the depreciation for the month). Show adjustment to the above information in the ledgers. Task 5 Prepare the Bank Reconciliation Statement using the Bank Statement below Bank Statement DR CR Balance $ $ $ Sept 1 Balance 364 000 Sept 1 Burke’s (Machinery) 48 000 316 000 Sept 2 SNPN Ltd (Cash) 50 000 266 000 Sept 8 Wages 10 000 256 000 Sept 11 NWC (Rates) 2 600 253 400 Sept 20 Wages 10 000 243 400 Sept 24 Credit transfer (Q Smith) 4 200 247 600 Sept 29 Wages

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The problem of transcendence - Essay Example Theologian William Paley forms one of the failure cohorts in that journey. His first argument was based on a watch. If one were found one lying on the ground, the conclusion would be that there is a designer behind the whole process. The application of the idea is shifted to the anatomy of both humans and animals. He made a conclusive statement that there is a designer behind this elegant creation. The argument leads to the development of a terrible problem. In essence, he simply failed in the aspect of transcendence since he reduced God to being merely powerful and intelligent failing to recognize His finite character. In addition, his argument did create a detrimental effect on the society. God possesses the aspect of being the societal designer from the time immemorial and that character persists. Consequently, what results is that the society perceives God as a being who cannot be a subject to challenging human beings. There is a terrible idea that follows this: if society is des igned, then everything is perfect as it is, and humans cannot be wrong. In other words, God does not challenge human reasoning. If by any chance we saw a fault in the design, we simply did not understand it fully. He said in his book reasons for contentment, "now have the poor anything to complain of here? Are they not surrounded by their relatives as others?". Here he says that nobody is poor. Only those who become a part of something they do not belong to it.  The dark side of theology illustrates that scenario and experience.

Employment Law Essay Example | Topics and Well Written Essays - 2500 words

Employment Law - Essay Example Any resolution will be complex and contested; hence from the view point of Karl Marx, Marx believed that no completely satisfactory resolution is possible without a total revolution in social-economic system. Marx could have been right but the employment law in the 21st century attempts to balance the logic of the market system with the liberal aspiration of ensuring that individuals are treated with respect and impartially, as well as, have the opportunity to construct meaningful lives. In most cases, contract laws are applied in workplaces because they are vital and are legal aspects that tend to formalize an agreement in more than two parties. Question One: Many issues arise in the workplaces especially where many employees have varied issues such as health problems and many others. Some employees have complicated health issues that may hinder effective performance of the company and Michael’s case is among the common cases arising in the contemporary workplaces. Addressing these issues in a pragmatic manner requires clear and effective understanding of contract laws. Contracts are agreements which have lawful objects entered into voluntarily by two or more parties; thus they intend to create legal obligations among the parties (Twomey, 2013, p. 87). The contract should be acceptable, have an offer, mutual consideration and it should have a legal capacity vital for creating mutuality of obligation (Collins, 2010, p. 91). The contract laws take into considerations varied range of matters such as employment terms, real property sale issues, independent contractor relationship, intellectual property issues and settlement of disputes in the workplace. The contract law demands that all workers with a contract of employment or an employment relationship should receive basic working employment conditions vital for enabling them to work effectively in the working environment. Therefore, the case of Michael should be addressed by focusing on the contract law e specially the employment conditions in the work place. Each industry has its own policies that demand employees to meet them but the labor employment law should also be taken into considerations. The contract law offer mutual recognition rules vital for assisting free movement of workers. Although these mutual recognition rules exist, more subtle impediments found in the informal practices and conventions in recruitment continue to produce much less internal movement within the workplace (Collins, 2010, 139). These principles can be challenging but only under the general principle of free movement of employees. However, in the case of Michael, there is need to focus on the contract laws and adhere to them, but the employer should not also deprive him the mandatory employment rights applicable in the state where the work is being performed. It is vital for Michael to come up with a clear agreement with the human resources about his work because health is also important for any worker working in any organization. The labor laws focus on the rights of employees including health and safety in the working places and rights; hence, the human resource manager should provide

Legal System of UK Essay Example | Topics and Well Written Essays - 4000 words

Legal System of UK - Essay Example By the sixteenth century the legal profession in the UK had branched into two categories. The first one was barristers and the other is collective of attorneys and solicitors. The local "common law" was formulated by a specialised legal society known as the Inns of Court, in London. It was in these inns that through lectures and apprenticeship individuals were admitted to practise before the royal courts. With the passage of time these practitioners became sergeants who were considered as the most distinguished among the advocates. These dignitaries were later on appointed as royal judges. The "attorneys," who were authorised by the legislation initially, shared the life of the Inns with the "apprentices" in advocacy, till they acquired the title of barrister. (Branches of the Legal Profession, http://www.pravo.hr/_download/repository/ LEGAL_PROFESSION_IN_ENGLAND_08web.ppt, viewed on 9th April, 2009) In its ultimate growth the English legal profession resembled the European professions, particularly the northern France, where the parliaments (courts) were considered as corporate, and apprentices were trained like that of the Inns. Growth of the law was mainly through precedents based on the judgments of the courts, rather than through legislation. In England, senior practicing professionals were appointed as judges. Apart from this, the partition between barristers and solicitors eventually became more rigid in England. Moreover, England never acquired the profession of notaries and thus the whole burden of transactional work was carried out by the present solicitors with legal advice from the bar. David H. Goodchild, in his work on History of the English Legal Profession in Paris 1850-2000 says, ".in 1880 the picture had changed quite considerably by which time as a result of the Judicature Act 1873 all attorneys at law and solicitors had been merged into one single profession of "solicitor" and those practising abroad were listed under the somewhat charming section entitled "Solicitors practising in foreign parts". (Page 1, http://72.14.235.132/searchq= cache:dhmu KhIOD2YJ:fbls.org/pages/FR/ publications/assets/articles/ English_legal_profession.pdf+History+of+UK+legal+profession&cd=15&hl=en&ct=clnk&gl=in, viewed on 9th April, 2009) Change in Status of the Law Professionals Even before the Judicature Act 1873 the status of the solicitors has undergone radical changes. They became the legal advisors of the wealthy feudal and businessmen. In the year 1804 they acquired the monopoly of conveyancing, and just before the end of the 19th century they started dealing with divorce and admiralty cases and obtained the rights of audience in County Courts. The progress they earned since then was tremendous, and at present over 97000 solicitors practise all over UK. Many of them are practising in private firms and governmental bodies as legal advisors doing advocacies, drafting legal documents etc. However, they cannot appear in every court, whereas the barristers are entitled to have appearance in courts. More than 11500 barristers are engaged in practice in England and Wales, now. Some of them are in employed practice. They only represent their employers. Other

Pythagorean Theorem Essay Example | Topics and Well Written Essays - 750 words

Pythagorean Theorem - Essay Example â€Å"The area of the square built upon the hypotenuse of a right triangle is equal to the sum of the areas of the squares upon the remaining sides† (Audy & Morosini, 2007). Hence, the Pythagorean Theorem can be used to find out the length of the side of a right angled triangle when the lengths of the two other sides are known. The theorem has a range of real life applications. For instance, it can be used to measure the distance between two cities in a map, height of an object from the length of its shadow, the length of the diagonal of a rectangle and for many other purposes. The longest side of a triangle is called hypotenuse, while the remaining two sides are called the legs of the triangle. The algebraic expression of the Pythagorean Theorem can be written as follows: As Sonnenberg, Wittenberg, Ferrucci, Mueller and Simeone (1981) point out, the Pythagorean Theorem is helpful to calculate the unknown length of a side of a right angled triangle, if the lengths of the other two sides are known. Similarly, in a right angled triangle, the length of the hypotenuse is greater than other two sides, but less than the sum of their lengths. The above figure contains four copies of a right angled triangle having sides a, b, and c; which are arranged in a square having side c. Hence, each triangle has an area of  ½ab whereas the small square has a side b-a and an area (b – a) 2. Hence, the area of the large square becomes, It has been proved that the converse of this theorem is also true. Hence, for any triangle with sides a, b, and c; and a2 + b2 = c2, the angle between the legs a and b will be a right angle (90o) (cited in Serra, 1994). In total, Pythagorean Theorem is one of the fundamental theorems of mathematics. The theorem has a range of proofs and its converse is also true. Above all, it has a wide range of applications in the real life. Sonnenberg, E. V., Wittenberg, J., Ferrucci, J. T., Mueller, P. R. & Simeone, J. F. (1981).

Application to motivational theories Essay Example | Topics and Well Written Essays - 500 words

Application to motivational theories - Essay Example In addition, the model does not focus on agent feedback, dealing with others, and time pressure, which are also important job characteristics. Due to changes in organisations and the environment, application of motivation has moved away from psychology to engineering. Today, approaches to job design depend on different scientific disciplines including engineering and psychology. Mechanistic approaches are applied to job design in the areas of work simplification and time and motion study, which have their basis in industrial engineering. Money matters to some people more than others, and this has made it a motivator in current management. However, to other people, money does not matter so much; since factors such as the way employees are treated at their work places sometimes matter more than money. Despite these facts, money can act as a motivator to different kinds of employees, for example people in developed and underdeveloped nations for various reasons. According to Hackman and Oldham, experience of certain psychological states by individuals motivates them towards their jobs, and gives them job satisfaction. These psychological states include â€Å"experienced meaningfulness of work, experienced responsibilities for outcomes of the work, and knowledge of actual results of the work activities† (Grant, 2003, p. 110). The psychological states create a positive effect that boosts job motivation. However, the psychological states are only created when a job has skill variety, task identity, task significance, autonomy, and job feedback. Skill variety, task identity, and task significance promote employees experienced meaningfulness at work. A level of autonomy creates personal responsibility for the outcome of the work, and good job feedback increases knowledge of the actual results of work activities on the part of employees. The Job

A Capstone Experience introduction 1 Assignment Example | Topics and Well Written Essays - 250 words

A Capstone Experience introduction 1 - Assignment Example First, the company has to identify projects for change. The management has to prioritize what needs immediate attention. Such case is more successful if the company consults with as many people as possible. The feedback for each person will determine the plans that would serve the firm better (Bryson, 2011). Secondly, the company has to develop an effective communication plan. The communication strategy has to be easily adapted by the whole company. A good communication strategy will make it easy for all employees to understand the proposed project. Additionally, the management will get the feedback in time. The third step is to eliminate implementation barriers. Most of these barriers are the people who do not welcome the change in the firm. Moreover, executives who insist on other employees to implement change are barriers. Such executives are not sure about the change and fear any form of risks. There should be extra time to deal with potential resistance to eliminate the challenge (Hawkins, 2012). The last step is to develop a good change plan. The company needs to formulate a simple and clear vision for its goals. Additionally, it is important to design an action plan. After all this has taken place, the firm then sets timeframes for implementation and

The Fiftieth Gate Essay Example for Free

The Fiftieth Gate Essay It is the interplay of both history and memory, which allows us to gain empathetic understanding of Truth. History is factual, and traditionally objective, yet is subject to bias and control. It cannot reveal the reality of human experience, as it relies on facts, lists and statistics; the need for memory arises. Memory is a composition of personal perspectives which can be deemed subjective, yet challenges history’s authority and rationalism. Combined, history and memory generate a powerful tool when assessing the past, as explored in Mark Baker’s ‘The Fiftieth Gate’. Baker uses deliberate selections of documents and personal accounts from his parents, with stylistic features and representational methods, to create a rounded understanding of the Holocaust. ‘The Sydney Jewish Museum’ similarly employs a range of representational methods and medians to present history and memory, in order to gain a complete understanding of the truth. History is evidently used as an important framework for events throughout ‘The Fiftieth Gate’, using fates and chronological order, â€Å"12th of December†. The use of dates validates memory within the text. History, on its own, is seen as not effective in determining the truth as it is written from a historians collaboration of documented evidence, which is unstructured. Connotations chaos and lack of direction are clear as Baker’s documents â€Å"lay strewn across the floor†¦ dismembered words†¦ bits and pieces† this is highlighting the need for deliberate selection of documented evidence. This bias, throughout ‘The Fiftieth Gate’, is emphasized as a historical document written by the Germans, who completely disregard the millions of murders of The ellipses following the conclusion of the poem ‘tell him that i† symbolizes an unfinished story and allows the responder to assume it is ambiguous in subject, relating to all Jews and the horrors experienced collectively. Such a portrayal of this idea of courage and survival depicted throughout a spiritual element of poetry (commonly referred to as ‘food for the soul’) cannot be depicted throughout only documented fact, as although the approximate number of survivors is known, this figure gives no insight into the immense struggle for life experienced by thousands.

Cost Estimation and Management Strategies

Cost Estimation and Management Strategies Introduction Cost is one of the three pillars supporting project success or failure, the other two being Time and performance. Projects that go significantly over budget are often terminated without achieving the construction project goals because stakeholders simply run out of money or perceive additional expenditures as throwing good money after bad. Projects that stay within budget are the exception, not the rule. A construction project manager who can control costs while achieving performance and schedule goals should be viewed as somewhat of a hero, especially when we consider that cost, performance, and schedule are closely interrelated. The level of effort and expertise needed to perform good cost management are seldom appreciated. Too often, there is the pressure to come up with estimates within too short a period of time. When this happens, there is not enough time to gather adequate historical data, select appropriate estimating methods, consider alternatives, or carefully apply proper methods. The result is estimates that lean heavily toward guesswork. The problem is exacerbated by the fact that estimates are often not viewed as estimates but more as actual measurements made by some time traveller from the future. Estimates, once stated, have a tendency to be considered facts. Project managers must remember that estimates are the best guesses by estimators under various forms of pressure and with personal biases. They must also be aware of how others perceive these estimates. It requires an understanding of costs far beyond the concepts of money and numbers. Cost of itself can be only measured, not controlled. Costs are one-dimensional representations of three-dimensional objects travelling through a fourth dimension, time. The real-world things that cost represents are people, materials, equipment, facilities, transportation, etc. Cost is used to monitor performance or use of real things but it must be remembered that management of those real things determines cost, and not vice versa. Cost Management Cost management is the process of planning, estimating, coordination, control and reporting of all cost-related aspects from project initiation to operation and maintenance and ultimately disposal. It involves identifying all the costs associated with the investment, making informed choices about the options that will deliver best value for money and managing those costs throughout the life of the project, including disposal. Techniques such as value management help to improve value and reduce costs. Open book accounting, when shared across the whole project team, helps everyone to see the actual costs of the project. Process Description The first three cost management processes are completed, with the exception of updates, during the project planning phase. The final process, controlling costs, is ongoing throughout the remainder of the project. Each of these processes is summarized below. Resource Planning Cost management is begun by planning the resources that will be used to execute the project. Figure 6-2 shows the inputs, tools, and product of this process. All the tasks needed to achieve the project goals are identified by analyzing the deliverables described in the Work Breakdown Structure (WBS). The planners use this along with historical information from previous similar projects, available resources, and activity duration estimates to develop resource requirements. It is important to get experienced people involved with this activity, as noted by the expert judgment listed under Tools. They will know what works and what doesnt work. In trying to match up resources with tasks and keep costs in line, the planners will need to look at alternatives in timing and choosing resources. They will need to refer back to project scope and organizational policies to ensure plans meet with these two guidelines. Except for very small projects, trying to plan without good project management software is tedious and subject to errors, both in forgetting to cover all tasks and in resource and cost calculations. The output of this process is a description of the resources needed, when they are needed, and for how long. This will include all types of resources, people, facilities, equipment, and materials. Once there is a resource plan, the process of estimating begins. Estimating Costs Estimating is the process of determining the expected costs of the project. It is a broad science with many branches and several popular, and sometimes disparate, methods. There are overall strategies to determining the cost of the overall project, as well as individual methods of estimating costs of specific types of activity. Several of these can be found in the resources listed at the end of the chapter. In most software development projects the majority of the cost pertains to staffing. In this case, knowledge of the pay rates (including overhead) of the people working on the project, and being able to accurately estimate the number of people needed and the time necessary to complete their work will produce a fairly accurate project cost estimate. Unfortunately, this is not as simple as it sounds. Most project estimates are derived by summing the estimates for individual project elements. Several general approaches to estimating costs for project elements are presented here. [3] Your choice of approach will depend on the time, resources, and historical project data available to you. The cost estimating process elements are shown in Figure. Figure 6-3 Cost Estimating Elements Cost estimating uses the resource requirements, resource cost rates, and the activity duration estimates to calculate cost estimates for each activity. Estimating publications, historical information, and risk information are used to help determine which strategies and methods would yield the most accurate estimates. A chart of accounts may be needed to assign costs to different accounting categories. A final, but very important, input to the estimating process is the WBS. Carefully comparing activity estimates to the activities listed in the WBS will serve as a reality check and discover tasks that may have been overlooked or forgotten. The tools used to perform the actual estimating can be one or more of several types. The major estimating approaches shown in Figure 6-3 are discussed here. While other approaches are used, they can usually be classed as variations of these. One caution that applies to all estimating approaches: If the assumptions used in developing the estimates are not correct, any conclusions based on the assumptions will not be correct either. Bottom-Up Estimating Bottom-up estimating consists of examining each individual work package or activity and estimating its costs for labour, materials, facilities, equipment, etc. This method is usually time consuming and laborious but usually results in accurate estimates if well prepared, detailed input documents are used. Analogous Estimating Analogous estimating, also known as top-down estimating, uses historical cost data from a similar project or activities to estimate the overall project cost. It is often used where information about the project is limited, especially in the early phases. Analogous estimating is less costly than other methods but it requires expert judgment and true similarity between the current and previous projects to obtain acceptable accuracy. Parametric Estimating Parametric estimating uses mathematical models, rules of thumb, or Cost Estimating Relationships (CERs) to estimate project element costs. CERs are relationships between cost and measurements of work, such as the cost per line of code. [3] Parametric estimating is usually faster and easier to perform than bottom-up methods but it is only accurate if the correct model or CER is used in the appropriate manner. Design-to-Cost Estimating Design-to-cost methods are based on cost unit goals as an input to the estimating process. Tradeoffs are made in performance and other systems design parameters to achieve lower overall system costs. A variation of this method is cost-as-the-independent-variable , where the estimators start with a fixed system-level budget and work backwards, prioritizing and selecting requirements to bring the project scope within budget constraints. Computer Tools Computer tools are used extensively to assist in cost estimation. These range from spreadsheets and project management software to specialized simulation and estimating tools. Computer tools reduce the incidence of calculation errors, speed up the estimation process, and allow consideration of multiple costing alternatives. One of the more widely used computer tools for estimating software development costs is the Constructive Cost Model (COCOMO). The software and users manual are available for download without cost (see COCOMO in the Resources.) However, please note that most computer tools for developing estimates for software development use either lines of code or function points as input data. If the number of lines of code or function points cannot be accurately estimated, the output of the tools will not be accurate. The best use of tools is to derive ranges of estimates and gain understanding of the sensitivities of those ranges to changes in various input parameters. The outputs of the estimating process include the project cost estimates, along with the details used to derive those estimates. The details usually define the tasks by references to the WBS. They also include a description of how the cost was derived, any assumptions made, and a range for estimate (e.g. $20,000 +/- $2000.) Another output of the estimating process is the Cost Management Plan. This plan describes how cost variances will be managed, and may be formal or informal. The following information may be considered for inclusion in the plan: Cost and cost-related data to be collected and analyzed. Frequency of data collection and analysis. Sources of cost-related data. Methods of analysis. Individuals and organizations involved in the process, along with their responsibilities and duties. Limits of acceptable variance between actual costs and the baseline. The authority and interaction of the cost control process with the change control process. Procedures and responsibilities for dealing with unacceptable cost variances. Cost Budgeting Once the costs have been estimated for each WBS task, and all these put together for an overall project cost, a project budget or cost baseline must be constructed. The budget is a spending plan, detailing how and at what rate the project funding will be spent. The budgeting process elements are shown in Figure 6-4. All project activities are not performed at once, resources are finite, and funding will probably be spread out over time. Cost estimates, WBS tasks, resource availability, and expected funding must all be integrated with the project schedule in a plan to apply funds to resources and tasks. Budgeting is a balancing act to ensure the rate of spending closely parallels the resource availability and funding, while not exceeding either. At the same time, task performance schedules must be followed so that all tasks are funded and completed before or by the end of the project schedule. The spending plan forms the cost baseline, which will be one of the primary measures of project health and performance. Deviations from this cost baseline are major warning signs requiring management intervention to bring the project back on track. Various tools and techniques are available to assist in the budgeting process. Most of these are implemented in some form of computer software. Budgeting is usually a major part of project management software. Cost Control Cost control is the final step of the cost management process but it continues through the end of the project. It is a major element of project success and consists of efforts to track spending and ensure it stays within the limits of the cost baseline. The following activities make up the cost control process: Monitor project spending to ensure it stays within the baseline plan for spending rates and totals. When spending varies from the plan determine the cause of variance, remembering that the variance may be a result of incorrect assumptions made when the original cost estimate was developed. Change the execution of the project to bring the spending back in line within acceptable limits, or recognize that the original estimate was incorrect, and either obtain additional funding or reduce the scope of the project. Prevent unapproved changes to the project and cost baseline. When it is not possible to maintain the current cost baseline, the cost control process expands to include these activities: Manage the process to change the baseline to allow for the new realities of the project (or incorrectly estimated original realities.) Accurately record authorized changes in the cost baseline. Inform stakeholders of changes. The cost control process compares cost performance reports with the cost baseline to detect variances. Guidance on what constitutes unacceptable variance and how to deal with variance can be found in the cost management plan, developed during the estimation activities. Few projects are completed without changes being suggested or requested. All change requests should run the gauntlet of cost control to weigh their advantages against their impact to project costs. Cost control tools include performance measurement techniques, a working cost change control system, and computer based tools. A powerful technique used with considerable success in projects is Earned Value Management , if used appropriately. It requires a fully defined project up front and bottom-up cost estimates, but it can provide accurate and reliable indication of cost performance as early as 15% into the project. The outputs of cost control include products which are ongoing throughout the life of the project: revised cost estimates, budget updates, corrective actions, and estimates of what the total project cost will be at completion. Corrective actions can involve anything that incurs cost, or even updating the cost baseline to realign with project realities or changes in scope. Cost data necessary to project closeout are also collected throughout the life of the project and summarized at the end. A final product, extremely important to future efforts, is a compilation of lessons learned during the execution of the project. Tools for analyzing/evaluating Cost Management Some construction insurance projects dont only exceed their budget because they turn out to be bigger than originally estimated. They often blow the budget because the estimates were badly managed. As a result, the profitability analyses are not well quantified because the estimates of future return were not accurate. Accurate estimates turn to be really important, as they are frequently required for three principal reasons: The first is to well-define the costs/budget of the project. The second is to justify the project. It enables the cost to be compared with the anticipated benefits. The third is to evaluate and control the actual costs vs. estimated and take corrective actions when needed to make the project succeed. Applying Activity-Based Costing (ABC) to construction projects can help insurance companies to better understand their costs and maximize construction resources. Combined with the Earned Value Management, construction projects can be tracked and controlled effectively in terms of time and budget. Activity-Based Costing (ABC) Activity Based Costing (ABC) is a method for developing cost estimates in which the project is subdivided into discrete, quantifiable activities or a work unit. The activity must be definable where productivity can be measured in units (e.g., number of samples versus man hours). After the project is broken into its activities, a cost estimate is prepared for each activity. These individual cost estimates will contain all labour, materials, equipment, and subcontracting costs, including overhead, for each activity. Each complete individual estimate is added to the others to obtain an overall estimate. Contingency and escalation can be calculated for each activity or after all the activities have been summed. ABC is a powerful tool, but it is not appropriate for all cost estimates. This chapter outlines the ABC method and discusses applicable uses of ABC. ABC methodology is used when a project can be divided into defined activities. These activities are at the lowest function level of a project at which costs are tracked and performance is evaluated. Depending on the project organization, the activity may coincide with an element of the work breakdown structure (WBS) or may combine one or more elements of the WBS. However, the activities must be defined so there is no overlap between them. After the activity is defined, the unit of work is established. All costs for the activity are estimated using the unit of work. The estimates for the units of work can be done by performing detailed estimates, using cost estimating relationships, obtaining outside quotes for equipment, etc. All costs including overhead, profit, and markups should be included in the activity cost. Earned Value Management (EVM) An interesting phenomenon exists in the construction industry. The industry probably uses parts of Earned Value management about as well as any industry. But, what makes it interesting is that in construction work, practitioners rarely use the term Earned Value. The Earned Value Management (EVM) technique is a valuable tool to measure a projects progress, forecast its completion date and final cost, and provide schedule and budget variances along the way. Earned Value management is a technique that can be applied, at least in part, to the management of all capital projects, in any industry, while employing any contracting approach. The employment of Earned Value requires a three-dimensional measurement of project performance, ideally from as early as possible—perhaps as early as 15 percent complete, up to 100 percent final completion. However, two of the three dimensions of Earned Value—the baseline plan and the physical performance measurement—will apply to all capital projects, in any industry, using any contracting method. Using Earned Value metrics, any project can accurately monitor and measure the performance of projects against a firm baseline. Using the three dimensions of Earned Value, the project management teams can at all times monitor both the cost and the schedule performance status of their projects. The Earned Value Management (EVM) technique is a valuable tool to measure a projects progress, forecast its completion date and final cost, and provide schedule and budget variances along the way. EVM provides consistent indicators to evaluate and compare projects and give an objective measurement of how much work has been accomplished. It lets the project manager combine schedule performance and cost performance to answer the question: What did we get for the money we spent? Using EVM process, management can easily compare the planned amount of work with what has actually been completed, to determine if cost, schedule, and work accomplished are progressing as planned. It forces the project manager to plan, budget and schedule the work in a time-phased plan. The principles of ABC and EVM techniques provide innovative cost and performance measurement systems, allowing productivity improvements, and therefore can enhance the projects profitability and performance. Quality Management (QM) The process of planning, organizing, implementing, monitoring, and documenting a system of management practices that coordinate and direct relevant project resources and activities to achieve quality in an efficient, reliable, and consistent manner. Quality Management Plan (QMP) A project-specific, written plan prepared for certain projects which reflects the general methodology to be implemented by the Construction Manager during the course of the project to enhance the owners control of quality through a process-oriented approach to the various management tasks for the program. The Quality Management Plan complements the Construction Management Plan (CMP) and forms a basis of understanding as to how the project team will interrelate in a manner that promotes quality in all aspects of the program, from the pre-design phase through completion of construction. Its purpose is to emphasize the quality goals of the project team in all issues associated with the work. This pertains not only to the traditional QA/QC of constructing elements of the work, but also addresses the quality needs of management tasks such as performing constructability reviews during design, checking estimates, making appropriate decisions, updating schedules, guiding the selection of sub contractors and vendors from a quality-oriented basis, to dealing with the public when applicable. Owners, for certain projects, require that a separate Quality Management Plan be prepared by the Construction Manager. In these cases, the QMP is a project-specific plan which reflects the approach of the CM towards achieving quality in the constructed project. It is developed with heavy reliance on many of the sections included in these Guidelines, and fully supports the Construction Management Plan (CMP). When a separate QMP is prepared, most of the quality-oriented issues and discussion of processes, check lists, audits, etc., are contained in the QMP rather than the CMP. The CMP then addresses the day-to-day performance of the various functions and outlines the methods by which the Construction Managers forces will perform their services. The QMP typically will include some of the following: †¢ Overall project organization †¢ Project QA/QC organization †¢ QA/QC representatives of design team and contractors †¢ Management decision flow chart †¢ Formats for various elements of the CM services (i.e., formats for job meeting minutes, progress payment applications, field observation reports, shop drawing logs, notice of proposal change order, etc.) †¢ Detailed check lists or audit plans to provide for quality in the practice of CM functions (i.e., check lists for approving contractors schedules, approving revisions to schedules, reviewing change order costs, obtaining approval within the owner organization for changes, approval to start foundation construction, approval to start concrete pour, approval to start steel erection, preliminary and final acceptance, etc.). †¢ Project Quality Audit forms The CM will prepare quality management narratives for the use of his staff for each of the check lists and quality procedures contained in the QMP to provide for an acceptable level of quality at all levels of CM practice. Inputs to Quality Planning. Quality policy . Quality is the overall intentions and direction of a construction organization with regard to quality, as formally expressed by top management. The quality policy of the performing organization can often be adopted as is for use by the project. However, if the performing organization lacks a formal quality policy, or if the project involves multiple performing organizations (as with a joint venture), then the project management team will need to develop a quality policy for the project. Regardless of the origin of the quality policy, the project management team is responsible for ensuring that the project clients are fully aware of it. Scope statement. The scope statement is a key input to quality planning since it documents major project deliverables, as well as the project objectives that serve to define important client requirements. Project description. Although objectives of the project description may be embodied in the scope statement, the project description will often contain details of technical issues and other concerns that may affect quality planning. Standards and regulations. The project management team must consider any application area-specific standards or regulations that may affect the project. Other process outputs . In addition to the scope statement and project description, processes in other knowledge areas may produce outputs that should be considered as part of quality planning. For example, procurement planning may identify contractor quality requirements that should be reflected in the overall quality management plan. Tools and Techniques for Quality Planning. Benefit/cost analysis . The quality planning process must consider benefit/cost tradeoffs. The primary benefit of meeting quality requirements is less rework, which means higher quality, lower costs, and increased client satisfaction. The primary cost of meeting quality requirements is the expense associated with project management activities. It is axiomatic of the quality management discipline that the benefits outweigh the costs. Benchmarking. Benchmarking involves comparing actual or planned project practices to those of other projects to generate ideas for improvement and to provide a standard by which to measure performance. The other projects may be within the performing organization or outside of it, and may be within the same application area or in another. Flowcharting. A flow chart is any diagram that shows various elements of a system relate. Flowcharting techniques commonly used in quality management include: Cause-and-effect diagrams A cause-and-effect diagram is an analysis tool that provides a systematic way of looking at effects and the causes that create or contribute to those effects. It was develop by Dr. Kaoru Ishikawa of Japan in 1943 and is sometimes referred to as an Ishikawa Diagram or a Fishbone Diagram because of its shape. Cause-and-effect diagrams, also called Ishikawa diagrams or fishbone diagrams, which illustrate how various factors might be linked to potential problems or effects. A Cause-and-Effect Diagram is a tool that helps identify, sort, and display possible causes of a specific problem or quality characteristic. It graphically illustrates the relationship between a given outcome and all the factors that influence the outcome. A Cause-and-Effect Diagram is a tool that is useful for identifying and organizing the known or possible causes of quality, or the lack of it. The structure provided by the diagram helps team members think in a very systematic way. At the head of the Fishbone is the defect or effect, stated in the form of a question. The major bones are the capstones, or main groupings of causes. The minor bones are detailed items under each capstone. Applying cause-and-effect diagram A cause-and-effect diagram is a tool that is useful for identifying and organizing the known or possible causes of quality, or the lack of it. The structure provided by the diagram helps team members think in a very systematic way. Some of the benefits of constructing a cause-and-effect diagram are that it: helps determine the root causes of a problem or quality characteristic using a structured approach; encourages group participation and utilizes group knowledge of the process; uses an orderly, easy-to-read format to diagram cause-and-effect relationships; indicates possible causes of variation in a process; increases knowledge of the process by helping everyone to learn more about the factors at work and how they relate; and identifies areas where data should be collected for further study. System or process flow charts, which show how various elements of a system, interrelate. Flow chart is used to provide a diagrammatic picture using a set of symbols. They are used to show all the steps or stages in a process project or sequence of events. A flowchart assists in documenting and describing a process so that it can be examined and improved. Analyzing the data collected on a flowchart can help to uncover irregularities and potential problem points. Flowcharts, or Process Maps, visually represent relationships among the activities and tasks that make up a process. They are typically used at the beginning of a process improvement event; you describe process events, timing, and frequencies at the highest level and work downward. At high levels, process maps help you understand process complexity. At lower levels, they help you analyze and improve the process Pareto Analysis A Pareto Chart is a series of bars whose heights reflect the frequency or impact of problems. The bars are arranged in descending order of height from left to right. This means the categories represented by the tall bars on the left are relatively more significant than those on the right. The chart gets its name from the Pareto Principle, which postulates that 80 percent of the trouble comes from 20 percent of the problems. It is a technique employed to prioritize the problems so that attention is initially focused on those, having the greatest effect. It was discovered by an Italian economist, named Vilfredo Pareto, who observed how the vast majority of wealth (80%) was owned by relatively few of the population (20%). As a generalized rule for considering solutions to problems, Pareto analysis aims to identify the critical 20% of causes and to solve them as a priority. The use Pareto Charts You can think of the benefits of using Pareto Charts in economic terms. A Pareto Chart: breaks big problem into smaller pieces; identifies most significant factors; and helps us get the most improvement with the resources available by showing where to focus efforts in order to maximize achievements. The Pareto Principle states that a small number of causes accounts for most of the problems. Focusing efforts on the vital few causes is usually a better use of valuable resources. Applying Pareto Chart A Pareto Chart is a good tool to use when the process you are investigating produces data that are broken down into categories and you can count the number of times each category occurs. No matter where you are in your process improvement efforts, Pareto Charts can be helpful, .early on to identify which problem should be studied, later to narrow down which causes of the problem to address first. Since they draw everyones attention to the vital few important factors where the payback is likely to be greatest, (they) can be used to build consensus. In general, teams should focus their attention first on the biggest problems-those with the highest bars. Making problem-solving decisions isnt the only use of the Pareto Principle. Since Pareto Charts convey information in a way that enables you to see clearly the choices that should be made, they can be used to set priorities for many practical applications in your command. S

riane eisler :: essays research papers

Riane Eisler Riane Eisler lives a lifestyle based on eco-feminism. She believes that we all live in a sexual and social equality and harmony in nature. In her book The Chalice and the Blade, she states ‘that for a millennia...prehistoric societies worshipped the goddess of nature and spirituality, our Great Mother, the giver of life and creator of all.' The societies that believed in this one creator were structured and peaceful, much like the societies we are trying to create in today's world. The ancient cultures did not treat earth as an object for ‘exploitation and domination' and believed in gender equality and respected women for their feminie values and life-giving gifts. Approximately 3,500 years ago, there were many different groups of civilization around the world. Within these different groups women held important positions such as priestesses and craftspeople. They were not male dominant and tended to be quite peaceful. Eisler mentions the Gaia hypothesis in her article stating that ‘in essence it is a scientific update of the belief system of Goddess-worshipping prehistoric societies'. Gaia is the Greek name for Earth and this hypothesis belief is that the Great Mother gives us all life and life's necessities. When Archaeology was just beginning scholars found evidence of societies where men were not superior to women, therefor they assumed that men had been inferior to the woman. This opinion was not based on evidence, but what Eisler called ‘the dominator society world view'. These Goddess worshipping societies believed that spirituality and nature were one. In Minoan, Egyptian, Sumerian and various other ancient cultures, women became priestesses and served the Goddess. These cultures all gave their Goddesses

The Evil of Lago Essay -- Literary Analysis, Shakespeare

The Evil of Iago Shakespeare has written many works with various villains, but out of all of them, without a doubt the most sinister one is Iago. Most of the antagonists in Shakespeare's plays have valid clear motives for the troubles the cause. Iago on the other had does not, for the most part he just has hatred for the world especially Othello. He is the main character of the play in the sense that he is the cause of all conflict in Othello. All of the problems he causes are through lies, treachery, and manipulation. Some of his hate is fuelled by jealousy and revenge. The ironic part is that he wants to be known as "honest Iago". Iago is the epitome of evil as he manipulates those who trust him without just reason or remorse. Iago is an evil character as while he has no legitimate reason for his evil plans, he rationalizes the reasons for his actions and still sets out to ruin the lives of those around him. He hates Michael Cassio, for receiving the lieutenancy instead on himself. Ranting to Roderigo, he says, â€Å"[Cassio is] mere prattle without practice/Is all his soldiership†¦And I, of whom his eyes had seen proof†¦must be beleed and calmed. (I.i.27-32). Iago believes that he has been unjustly overlooked for the position, as he is clearly more qualified than Cassio. He also believes Cassio has slept with his wife, he â€Å"fear[s] Cassio with [his] nightcap(II.i.329)." Though he hates Cassio, much of his hate is directed towards Othello. It may be as Othello has given Cassio the promotion, but Iago does not give that reason, instead he says, â€Å"I hate the Moor,/And it is thought abroad that ‘twixt my sheets/’Has done my office. (I.iii.429-431) Iago believes that both Othello and Cassio have been with his wife. He has no evidence o... ...fuses to divulge information, he says, â€Å"Demand me nothing: what you know, you know/From this time forth I never will speak word. (V.ii.355-356) Iago shows no remorse for his actions, even refusing to come clean or ask for some sort of forgiveness when he is caught. Iago is the epitome of evil as he manipulates those who trust him without just reason or remorse. He only driven by hatred, with has no legitimate reason for his evil plans. Iago is seen as an honest man, and he uses this as leverage to spread lies and manipulate without suspicion. And when all is said and done, he shows no remorse for what he has done. Iago is truly evil to the core, continually playing a game of deception, with everyone, the audience, even himself. He has depth and his actions are the main drive of the play. Iago, with his hatred and amorality, is an example of a perfect villain.

Essay --

society poverty has various definitions that lack the true picture that poverty depicts. Dictionary defines poverty as â€Å"the state of one who lacks a usual or socially acceptable amount of money on material possessions.† In other words poverty is a situation where a person fail to earn a sufficient amount of income to purchase basic necessities such as food, shelter, clothes etc. In reality, poverty is much more than the capital resources. According to Laster Brown explained poverty as â€Å"the world without orders’ and further emphasized that â€Å"unfortunately it is a human condition. It is despair, grief and pain.† However, the issue of poverty and how we deal with it could differ among people. This idea is reflected in Peter Singer’s â€Å"Famine, Affluence and Morality† essay and the opposing essay written by John Arthur in â€Å"World hunger and moral obligation: the case against Singer.† Peter Singer raises the question of pove rty and our obligations toward it in his essay â€Å"Famine, Affluence, and Morality†. In the essay, Singer addresses the question of what obligations we have toward those ar...

Discuss Inclusive Practice for Children Essay

According to The National Autistic Society (2011 and 2012), autism can be defined as a lifelong developmental disability which affects the way a person is able to interact with others around them and make sense of the world they live in. However, there are variations of Autistic Spectrum Disorders (ASD) and children who have ASD will be affected in different ways (Dover et al, 2007). This essay will be discussing the inclusive education within the primary school setting, exploring the different strategies that are in place in order to support children with ASD, together with the effectiveness and possible improvement which impacts on the learning experience of children with ASD. The number of people affected with an ASD in the UK today is still rising (NHS, 2012). The National Autistic Society (NAS) (2012), states that over 500,000 people have been diagnosed with an ASD. The condition occurs in families regardless of their ethnic and social backgrounds (Dodd, 2005:13) and the condition can affect people in various ways with the severity of the disorder also varying. Therefore Autism is referred to as a ‘spectrum disorder’, additionally Dover et al,(2007) and Siegal (2008) speculate that the reason behind using the term ‘spectrum’ is due to children presenting different symptoms at different stages of their development that links to the 12 diagnostic criteria, which was stated by Siegal (2008). As the diversity amongst people who are affected by ASD vary significantly, due to the different symptoms they are displaying as well as the background the children are from. Consequently these variations can cause difficulties in diagnosing t he condition (Doyle et al, 2009). A key factor regarding ASD and the challenges they may face, relate to communication and socialization, additionally related challenging and disruptive behaviour. Children suffering from ASD show behaviour that is considered to be socially unacceptable, however when viewed rationally, this behaviour may simply be defined as ‘different’ (Sadri and Flammia, 2011). There appear to be numerous behavioural models that indicate a child may have ASD, example of some of the models are: externalizing behaviour, problem behaviour, maladaptive behaviour, symptoms of behavioural and emotional disorder (Hill and Furniss, 2006). There are also other suggestive symptoms, such as: the constant flicking of fingers, flapping of arms, rocking, nudity, bedwetting and or irregular sleeping patterns which are deemed as inappropriate, defining ASD to a degree (Groark and Eidelman, 2011). Problems usually appear to arise when the individual becomes increasingly aggressive, amongst the issues are, tantrums, self harming or irrational disassociation (Research Autism, 2011). Whilst some situations involving co-ordination or fine-motor skills may prove to be challenging for a child who has ASD, some children shows signs of high IQ and appear to be gifted in certain areas such as Mathematics, art and Music (NAS, 2012) Although there have been some suggestions that a form of predisposed chromosomes could have an effect on ASD, there is not enough evidence that this is the cause. Therefore, currently it is assumed (NAS, 2012), that ASD cannot be identified before or at birth. This argument is based on the diagnostic criteria of Wing and Gould (1979) ‘triad of impairments’ which looks at social interaction, imagination and communication difficulties the child may display (NAS, 2011). However, Mowder et al (2009) suggest that early identification of ASD would be advantageous as this could lead to early intervention, which can result in better academic achievement, whilst reducing the risk of additional behavioural difficulties (Zwaigenbaum et al. 2005). Some studies which Bailey et al (1995) and Levy et al. (2002), refer to, assumes that there may be strong genetic links with regards to possible causes of ASD. On the contrary to Bailey and Levy et al., Yapko (2003) suggests that ASD could be the result of environmental factors such as some medication (antibiotics), reactions to infections or vaccinations. However, these claims are not concrete and are still being researched (Yapko, 2003). Moreover, it is clear that, there is a wide spectrum of ASD, with this came the need for wide spectrum of educational requirements that needs to be met. Therefore educational provision, including mainstream schools, special schools, specialist units attached to mainstream schools and residential provision are essential for the child’s well being and educational needs (NAS, 2012). Historically children with ASDs were educated separately from their more able peers (Ferrall, 2010). Traditionally special education (SE) curriculum was put in place in order to enable children with disabilities and learning difficulties to adapt, and function accordingly within ‘normal’ society (Low Deiner, 2009). With the introduction of the Warnock Report in 1978, special education began to reform with the child’s education needs focussed on, rather than their disability (Wall, 2006). The report wanted to abolish the idea of handicap, as they began to recognise that labelling children negatively would be detrimental to the child and their future (Aarons, 2001). The principles laid down in the report have influenced legislation such as The Education Act 1981, the Disability Discrimination Act 1995 and Special Educational Needs and Disability Act 2001. These have played a role in shaping contemporary inclusive practice (Batten et al. 2006), as the Education Act 1981 introduced statements of the disabled. Disability Discrimination Act (DDA) 1995 and later, Special Education Needs and Disability Act (SENDA) 2001, placed a legal obligation in schools to make ‘reasonable adjustments’ in order to ensure that disabled children are not disadvantaged (Batten et al, 2006) It appears that disability can be shaped and accommodated in various ways. As Oliver and Barnes (1998), points out, although ASD has been accepted to be a medical condition which can be diagnosed, the hostility, discrimination and the lack of understanding of the condition from the society’s perspective, are still apparent and can have a detrimental effect on the child’s well being. The social aspect of ASD can make it difficult for the inclusion to fully take part within the primary school setting (NAS, 2012), as focusing on the ‘deficit’ of the child rather than the potential can undermine the successful inclusive admission to the school whilst causing further discomfort to the child (Maclachlen and Schwartz 2009). Children with ASD are entitled to extra support in schools, in order to enable the child to cope with the environment which they are in together with receiving help, to reach the personal academic target (NAS, 2012). The term ‘Inclusion’ must not be confused with the terms ‘Integration’ and ‘mainstreaming’, as these terms describe a child being placed in an mainstream setting and is expected to adapt to their surroundings, and cope with the curriculum expectations. Whereas ‘inclusion’ involves the educational provisions being adapted to the individual child’s needs (NAS, 2012). NAS also believes that special schools must exist in order to accommodate children with more complex needs. However, it also appears to be essential that the ‘special schools’ work in partnership with the mainstream schools. Moreover, it is also argued by NAS (2012), that the government must not use inclusion as a rationale for cutting specialist provision. Previously, people with disabilities have undergone more discrimination and maltreatment than any other minority group (Brown, 2002). They have been subject to isolation, institutionalisation due to observation and other experimental examinations, as they have been perceived as being ‘different’, thus their needs as individuals were neglected (Barnes and Merce, 2010) The point here is that, the needs of individuals, regardless of their disability or ability must be taken into consideration, in order for the inclusive practice to work towards achieving its full potential of helping children integrate into the community they are part of whilst achieving their own individual academic targets (Avradamis et al. 2000). Due to the additional discomfort the discrimination caused to the children and their families with disabilities, some people choose to reject the labelling of being ‘disabled’ (Barnes, 2003), as this posed the danger of causing further distress to t he child (Giddin and Griffiths, 2006). Whilst many families accept that their child has impairments, it appears that the term ‘disabled’ is not easily accepted. It appears that in our society individuals with ‘impairments’ are often labelled as ‘abnormal’ or ‘disabled’ (Carson, 2009). Due to this common association, many people with ASD reject being diagnosed in fear of being labelled (Barnes, 2003). As a result, many parents/carers of children who are in the Autistic Spectrum, struggle to accept diagnosis for their child as the aspect of what the labelling may entail is overwhelming (Ariel and Naseef, 2006). Children in the main stream settings with ASD, often suffer with speech impairments (Brereton and Tonge, 2005), in addition to this, the comprehension of the spoken language and paralinguistic signals such as gestures and facial expressions may also pose potential problems for the child (Siegal, 2003). Rotatori et al. (2008), states that, implications on the childâ €™s socializing and personal interaction can often lead to behavioural problems. Developmental delays which occur due to these challenges in the learning environment may compound the condition (Seach, 2005). Various teaching strategies exist, in order to enable children of all abilities to have access to the curriculum more effectively (Kelly, 1999). According to Ginnis (2002) one of the most common and effective ways to teach children with ASD is a visual timetable, as this allows the child to become familiar with the times and activities via the simple diagrams provided for this purpose. Critically, this can guide effected children throughout their day at school, helping decrease anxiety levels by delivering basic and regular sequence (Pierangelo and Gulluliani, 2008). TEACCH (Treatment and Education of Autistic and Related Communication Handicapped Children), also uses visual support, written lists and calendars in order to help children with sequencing and prediction (NAS, 2012). Another teaching strategy involving pictures is the picture communications exchange system (PCES), this finds great use in children with limited language abilities by substitution of words and symbols for ob jects and activities. Gradually the child will build up a regular repertoire, which is beneficial for the child’s independence and own organizational qualities (Wilkinson, 2010). Successful inclusion warrants a system which extends beyond the classroom (Pittmann, 2007). This will only be possible if similar strategies are applied in leisure times as well as the classroom (NAS, 2012), some schools in response to this implemented a ‘circle of friends’ strategy. The idea behind this is for the volunteers to help children to express their feelings freely, progress socially and develop strategies to cope with high anxiety levels (NAS, 2012). Dixon and Addy (2004) argue that, teachers are now expected to embrace inclusion, whilst having actually received little or no training themselves. The inclusion of ASD’s, within the main stream schools appear to be unusually complex. As the child’s cognitive understanding often mismatches the significant language and behavioural deficits (De Boer, 2009), it is paramount that teaching staff recognizes the child’s strengths as well as their weaknesses, to effectively further the child’s development (Seach et al. 2002). Furthermore, it appears that inclusion has been most successful when a partnership between parent/carer and schools exists before the child’s first admission to school, thus bridging the gap between home environment and the school environment (De Boer, 2009). Teaching ASD’s requires adequate resource provisions; funding, time, staffing, and teaching materials are amongst the resources needed. According to Bernard et al. (2002), 45% of the schools who identified accommodating children with ASD, voiced their concern regarding lack of specialist reports received, which in return would limit the help given to the children. Remaining 55% reported inadequate diagnosis and prognosis of children with ASD this appears to lead back to the issue of ‘labelling’. Enthusiasm in a child’s own development is particularly important for the children suffering from ASD, interest levels, positive interaction and effective inclusion needs to be maintained (Howlin and Moore, 1997). As stated by Spergon in (Siegmann, 2007), for an inclusive setting to function and to achieve the desired effect, it must show a positive impact on the child’s learning. The positive influence must be in place regardless of the individual child’s ability, and developmental stage. Spergon also adds that children must be encouraged to aspire to the same education goals with independence, and enjoyment, no matter what their abilities or disabilities are (House of Commons, 2006). However, there is still a grave risk of inclusive schooling in that Autistic children are made very much aware of their differences to non-autistic children, causing the child’s stress levels to increase, resulting in self-stimulatory autistic habits (Seinsbury, 2009). Such habits together with sensory overload, appears to be a major hurdle for children with ASD in the school environment (Increased noise level, lighting, and smells) affecting their learning, and increasing social stigmatization. A large, noisy and disruptive classroom will limit any child’s capacity to learn and understand, more so a child who has ASD (Seach, 2002). Behavioural difficulties such as, shouting, lashing out, or screaming are often the secondary results of these kind of environments for ASD’s (Autismhelp, 2012). The NAS launched the ‘make school make sense’ campaign in 2006, this involved 33 discussion guidelines and corresponding feedback statistics from the families and children with ASD. The overwhelming results show that children interviewed found school a confusing and difficult place, with many finding it difficult to ‘fit in’ and making friends (Reid and Batten, 2006). In this study children who were happiest with their education, had high functioning Autism, which enabled the child to have better developed speech, thus were more able to ‘fit in’ and make friends. However Reid and Batten (2006) have also included that many of the children who were happy in their educational settings were observed to have been either in a special school that catered for their needs or in a dual setting. The 1978 Warnock report, promoted the integration of the disabled children in to the mainstream schools, together with the introduction of the National Curriculum and the Education Reform Act 1988, thus enabling the disabled children to be educated and to integrate with their non-disabled peers (Oliver, 1996). However, Baroness Warnock did articulate that, whilst it was every child’s right to have access to education and all children should be entitled to have the same start in life, she also stated the dissatisfaction she felt in mixing all abilities together as there was the belief that inclusive education for severely Autistic children could be problematic due to the characteristics and disruptive behaviour ASD children may be prone to display (Mckie, 2005). Moreover, Inclusion stood in stark contrast to the medical model approach (Barton, 2005), which used such terms as ‘fragile children’, ‘suffering from learning difficulties’, and the liberal us e of ‘ASD’. In conclusion, it seems that various regulations and policies have been introduced to the local authorities in order to enable the education sector (Primary school setting for the purpose of this paper), to address the needs of individual children with disabilities via inclusive education. However as it has been noted earlier on in the paper, it is of significant importance for the teaching staff to be adequately trained in understanding the child’s condition, such as ASD, as well as staff who are trained in how to enable inclusive education to take place in every classroom. As these developments will play a crucial role in the child’s academic and personal development. Referencing Aarons, M., and Gittens, T. (2001). Autism: a Guied for Parents and Professionals. NY: Routledge. Ariel, C., and Naseef, R. (2006). Voices from the Spectrum: parents, grandparents, siblings, people with autism and professionals who share their wisdom. London: Jessica Kingsley Publishers. Autism Help. (2008-2012). Behaviour: Agression, Frustration and Temper Tantrums. Retrieved from www.autismhelp.info: http://www.autismhelp.info/primary/behaviour/categories,id,438,1-1.aspx Avramadis, E., Bayliss, P., and Burden, R. (2010). A Survey into Mainstream Teacher’s Attitudes Towards the Inclusion of Children with Special Educational Needs in the Ordinary School in one Local Education Authority. Educational Psychology , 191-211. Barnes, C. (2003). What a Difference a Decade Makes: reflections on doing ’emancipatory’ disability research. Disability & Society , 3-17. Barnes, C., and Mercer, G. (2010). Exploring Disability. Cambridge: Polity Press. Barton, L. (2005). Special Educational Needs: an alternative look (A response to Warnock M. 2005: Special/Educational Need. London: University of London. Batten, A., Corbett, C., Rosenblatt, M., Withers, L., and Yuille, R. (2006). Make School Make Sense – Autism and Education – the reality for families today. London: The National Autistic Society. Bernard-Opitz, and V. Hauber, A. (2011). Visual Support for Children with Autistic Spectrum Disorders. USA: AAPC Publishing. Brereton, A. T. (2005). Pre- Schoolers with Autism an Educating and Skills Training Programme for Parents: Manual for Clinicians. London: Jessica Kingsley Publishers. Brown, H. (2002). Safeguarding Adults and Children with Disabilities Against Abuse. Strasbourg, Cedex: Council of Europe Publishing . Carson, G. (2009). The Social Model of Disability. Scotland: The Stationary Office. De Boer, S. (2009). Successful Inclusion for Students with Autism: Creating a Complete, Effective ASD Inclusion Program. San Francisco: Wiley. Dixon, G. a. (2004). Making Inclusion Work for Children with Dyspraxia: Practic al Strategies for Teachers . london: Routledge-Falmer. Dodd, S. (2005). Understanding Autism. Australia: Elsavier Publishing. Dover, C. L. (2007). ‘How to Diagnose Autism’. Archives of Disease in Childhood , 540-545. Doyle, B., and Doyle Iland, E. (2004). Autism Spectrum Disorders from A to Z: Assessment, Diagnosis and More. Arlington: Future Horizons Incorporated. Farrell, M. (2010). Debating Special Education. London: Taylor and Francis. Giddens, A., and Griffiths, S. (2006). Sociology UK. London: Polity press. Ginnis, P. (2002). The Teacher’s Toolkit: Raise Classroom Achievment with Strategies for Every Learner. Villiston: Crown House Publishing Ltd. Groak, C., and Eidelman, S. (2011). Early Childhood Intervention: Shaping the future for children with Special Needs and their Families. USA: ABC-Clio. Hill, J., and Furniss, F. (2006). Patterns of emotional and behavioural disturbance associated with autistic traits in young people with severe intellectual disabi lities and challenging behaviours. Research in Developmental Disabilities , 517-528. House of Commons. (2006, July 6). www.Parliment.co.uk. Retrieved April 2012, from Select comittee on Education and Skills: Third eport: http://www.publications.parliament.uk/pa/cm200506/cmselect/cmeduski/478/47805.htm Howlin, P. M. (1997). Autism: Diagnosis in autism: a survey of over 1,200 patients in the UK’. The International Journal of Research and Practice , 135-162. Kelly, A. (1999). The Curriculum: Theory and Practice. London: Paul Chapman. MacLachlan, M. S. (2009). Abnormal Child Psychology. USA: Wadsworth Publishing Company. McKie, R. (2005). London: The Guardian. Mowder, B. R. (2009). Evidence Based Practice in Infant and Early Childhood Psychology. New Jersey: John Wiley and Sons. National Autistic Society . (2012). Statistics in UK of ASD. Retrieved April 25, 2012, from www.autism.org.uk: http://www.autism.org.uk/about-autism/some-facts-and-statistics.aspx National Autistic Society. (2011). Accept Difference, Not Indifference. Retrieved April 25, 2012, from www.autism.org,uk. National Autistic Society. (2011, September 27). Diagnosis of autism spectrum disorders – a guide for health professionals. Retrieved April 2012, from http://www.autism.org.uk: http://www.autism.org.uk/working-with/health/screening-and-diagnosis/diagnosis-of-autism-spectrum-disorders-a-guide-for-health-professionals.aspx NHS. (2012, March 02). NHS, Your Health, Your Choices: Autism and Asperger Syndrome. Retrieved April 25, 2012, from www.nhs.uk: http://www.nhs.uk/conditions/autistic-spectrum-disorder/Pages/Introduction.aspx Oliver, M., and Barnes, C. (1998). Di sabled People and Social Policy: From Exclusion to Inclusion. Harlow: Addison Wesley Longman. Pierangelo, R., and Giluliani, G. (2008). Teaching Students with Autism Spectrum Disorders: A Step by Step Guide for Educators. London: Sage. Pittman, M. (2007). Helping Children with Autistic Spectrum Disorders to Learn. London: SAGE Publications. Reid, B., and Batten, A. (2006). Make school make sense for me: children and young people with. London: NAS. Research Autism. (2011, July 18). Challenging/Disruptive Behaviour. Retrieved April 20, 2012, from www.researchautism.net: http://www.researchautism.net/autism_issues_challenges_problems.ikml?ra=52 Rotatori, A., Obiakor, F., and Burkhardt, S. (2008). Autism and Developmental Disabilities: Current Practices and Issues. Bingley: Emerald Publishing Group . Sadri, H., and Flammia, M. (2011). Intercultural Communication: A New Approach to International Relations and Global Challenges. USA: Continuum Publishing Group. Sainsbury, C. (2009). Marti an in the Playground: Understanding the Schoolchild with Asperger’s Syndrome. London: SAGE Publications. Seach, D., Lloyd, M., and Preston, M. (2002). Supporting Children with Autism in Mainstream Schools. London: Continuum International Publishing Group. Siegal, B. (2003). Helping Children with