Management Accounting Change Essay

Describe the ‘Challenge of Management Accounting Change’ in light of recent research findings and discuss, how can this change help an organisation, in getting its strategic, tactical and operating objectives? Management accounting change and the continuously changing roles of management accountants have dominated accounting literature for the past few decades and the theme of management accounting change procedures has been a topical issue of many studies such as Baines and Langfield-Smith, 2003; Kapla, 1985 and Granlund and Lukka, 1998, just to name a few. In order to understand the relationship between a firm’s strategy and objectives with its management accounting systems, it is necessary to first define the latter. The Chartered Institute of Management Accountants (CIMA) define Management Accounting as â€Å"the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities. † It is important to explore the extent to which management and strategic concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting (Burns et. al, 1999). Changes in Management Accounting can be viewed as an inevitable process, and they are also intrinsically interlinked to not only changes in a firms strategy, but also with environmental changes. Both internal and external changes in our economic and business environment are the dominating factors in the change of management accounting practices within organisations. This view that change is inevitable has been supported by Kaplan (1985), where he details the change as a â€Å"cause-effect relationship. † In short, management accounting systems have to change whenever there is any sort of change in an organisations business or economic environment. Organizational change is frequently a response to environmental change; such as changes in competition, or changes in laws and legislation. So if Management Accounting change occurs due to organizational change, it is important to note the indirect link between environmental change and management accounting change (Burns et. al, 1999). Wijewardena and De Zoysa (1999) support this idea by detailing that the success of an organisations strategy can be determined by how quickly and effectively management accountants can adapt to their systems to ever changing environmental and economic conditions, thereby supporting the link between management accounting practices and the business environment. It is fair to state that there are a number of factors that can influence change in management accounting and these factors are both internal and external. A research project on management accounting change in the UK, that was funded by CIMA and the Economic and Social Research Council was conducted between 1995 and 1998 by Burns et. al (1999). The study aimed to investigate changes in management accounting systems, the changing role of management accountants and the adoption of modern accounting techniques. The study initially sought to settle the claim that management accounting had not changed in more than 60 years (Johnson and Kaplan, 1987). The initial stages of the research found that management accounting practices use traditional accounting systems and modern techniques such as Activity-Based Costing and Strategic Management Accounting were not being used as much as expected. One reason for management accounting changes is the general economic factors such as the globalisation of markets. Changes in technology are another key factor, especially changes in information systems and methods of production. It is in this context that changes in management accounting have taken place. Changes in information technology have allowed for accounts and information to be dispersed around the organisation and managers have a more profound and hands on role within a firm. This in turn indefinitely has an impact on how objectives are met and how strategies and tactics are implemented to achieve, said objectives. This has led to a decentring of accounting knowledge, meaning that it is not only specified accountants who have knowledge of a company’s accounts, but also managers and their subordinates. This gives managers a greater ownership of information and it also means that they have to have an increased knowledge of accounting systems. Ezzamel (1997) states that a â€Å"lack of change in accounting practices is presented as being not only detrimental to business interests but also threatening to corporate survival. † However we must also look at external environmental factors and how they affect management accounting systems. A definition stated by Macy and Arunachalam (1995) define an external environment as â€Å"a phenomenon that is external and have either potential or actual influence on organisations†. However we must reiterate the fact that organisations of no control whatsoever over external factors. It is in an organisations best interest to take any external factors that could affect their operations, into consideration and to recognise them for their long term survival. External factors create a lot of uncertainty for firms. This uncertainty means that companies have to learn to adapt to sudden changes in external environmental business factors. Research by Mia and Patiar (2001) show that organisations must have more refined management accounting practices in order to operates successfully in uncertain business environments. There are also a number of views that contradict the idea that management accounting systems are directly influenced by external environmental factors. The idea of uncertainty, according to Chapman (1997), can be linked to internal factors as well as external factors. More research shows that external factors affecting management accounting can be dealt with in the way internal managers and accountants actually perceive the external variables. Despite the vast amount of advantages to management accounting and organizational change, there are also downsides to such changes. Burns, Scapens and Ezzamel (1999), show that accounting change can challenge existing routines and institutions within an organisation. This can then lead to conflict and resistance within employees, managers and perhaps even board members. Goal congruence may disappear, and an organisations strategy to achieve objectives may be hindered with the lack of an aligning view from all the members who have succumbed to the initial accounting change. Burns et al. (1999) also state that it can be a difficult process for previous systems to be unlearned. A major role for management accounting systems is to motivate behaviours of employees and managers in line with the desires of the organisation as a whole. A great problem is that many managers try to implement new accounting systems without taking into consideration the behavioural implications and consequences of employees with regards to these systems. The lack of goal congruence and effective communication can lead to low motivation and dysfunctional behaviour of employees. A change in an existing system will reduce employees’ knowledge and skill thereby affecting the effectiveness to achieve company objectives. Implementation of new techniques has to be orchestrated with great care and communicated thoroughly throughout the organisation. Accounting practices and emerging routines can be said to be institutionalised when they become widely accepted in the organisation such that they become the unquestionable form of management control. In which case, they are an inherent feature of the management control process, and represent expected forms of behaviour and define the relations between the various organisational groups (Burns and Scapens, 2000). Burns et. al study of â€Å"CHEM†, a small chemicals manufacturer showed that a change in the accounting and organisational systems had little impact on the company as a whole and it did not change their previous ways of thinking. This led to conflict between individual members of the chemical manufacturing company. Later, the new accounting systems were scrapped as they offered little benefits to the company; there had been very little change in the routines, institutions and systems of the firm. There are also claims that management accounting does not always change or respond to environmental or business changes. For example Kaplan (1984) suggests that despite significant changes to the business environment, such as increased competition and continuous changes in technologies and production processes, there has been no signicant changes in management accounting to match since 1925. Research conducted by Horngren (1995) and Burns et. al (1999) show that firms still tend to use traditional management accounting methods instead of adopting new techniques such as ABC. It is also important to note that their has also been a lack of implementation of non-financial measures such as Total Quality Management, Strategic Management Advice or Internal Financial Presentation and Communication. The absences of â€Å"modern† accounting methods support the claim that there is indeed in some cases little change within organisations from traditional accounting systems to new techniques. It is a difficult process to draw a set conclusion on the effectiveness of management accounting change. It is evident that there are vast pools of research both supporting the idea that management accounting hange is beneficial in aiding an organisations strategy but there is an equal amount of research to support the idea that change in accounting systems is derogatory to the success and progress of a business. It is fair to say that further external factors can determine how successful accounting change can be for a firm. For example we must take into account cultural and political factors of the country a particular organisation resides in to fully understand the implications of strategic, and management accounting change. It is impossible to apply findings from research to every company, because in short, every company is different; be it it’s strategy, its structure, its ethics or its objectives. We must be liberal in what we determine is successful implementation of management accounting change. The change that has taken place in organisations cannot be pinpointed to solely a change in management accounting systems and techniques but it is in fact the change in how these new systems are used and implemented (Burns et. al 2000) and these changes are more often than not part of wider changes of the organisation as a whole.

My Philosophy of Education

I believe that we are all active learners, constantly absorbing new data from our environments, using our minds to merge the creative with the actual, and the fundamental with the ideal. Active learning is defined as learning by being physically and mentally engaged in activities. As the teacher, my goal is to actively teach the children while maintaining a positive yet helpful attitude, in a low pressure and respectful atmosphere. Personally, I think of the relationship between the teacher and the student as a bow and arrow, with the teacher [bow] gently steadying and providing the stable structure to guide the student [arrow] along on its path, gracefully arcing through the air. For my classroom, I would like to create a warm and educational environment that provides intellectual as well as emotional support for the child and their family, while demonstrating the sound skills absorbed in class. Ideally I would aim to balance the â€Å"old school† and the â€Å"new school† theories of education. To achieve this atmosphere, I would incorporate aspects of the High/Scope Method, Erikson’s theory of Psychosocial Development, Maslow’s Multiple Intelligences, and sensory materials prevalent in the Montessori School. Classroom Environment Geared towards the current stages of development of the child, my program would utilize the broad and realistic educational experiences that are designed to promote a constructive process of learning. Theme-related material will serve to peak their interest and establish the link between the core aspects of the lesson and real-life applications. A â€Å"center† based classroom set up encourages children to interact with others in developmentally appropriate play and inspires creativity. Maintaining a daily schedule allows for children to get accustomed to routine and also for teachers to correctly determine the children’s individual schedules and learning processes. Focusing on the child’s key experiences will serve to foster development of important skills and abilities. Incorporating work time, recall time and cleanup time further fosters the development of routine-based practices and will help teach the importance of self accountability. Acting out the routines of adults, the children will learn how to manage their time as well as take care of their surroundings. Interactions with classmates will provide the necessary social skills and establish methods of early conflict resolution practices. In order to properly engage the child’s mind, the classroom must be appropriate, safe, interactive, organized, and embracing to the different cultures and ethnicities present in today’s society. Erikson’s Theory of Psychosocial Development According to Erik Erikson, â€Å"Hope is both the earliest and the most indispensable virtue inherent in the state of being alive. If life is to be sustained hope must remain, even where confidence is wounded, trust impaired. † Erikson’s theory of psychosocial development occurs in stages, and takes the child’s entire social interactions and life experiences into account. According to Erikson, our personality is shaped not only by our natural disposition, but more so by the society that we live in. Erikson’s theory centers around the concept of ego identity, the sense of ourselves that we develop based upon our social interactions, and the concept of ego strength or ego quality, which is the sense of mastery or inadequacy that we feel after a certain stage in our life. Each stage is like a series of mini-tests, and our ability to pass or fail these tests either strengthens our resolve and personal confidence, or forces us to withdraw and evaluate ourselves more intensely. Erikson believed each stage was tied to a certain part of our development, and conflicts encountered would serve as training to help us develop and hone our psychological quality. Preschoolers fall into Erikson’s third stage of development, â€Å"Initiative versus Guilt. † During this stage, children attempt to control their world through social play and other childhood games, asserting dominance and taking on leadership roles. It is during these early school years, children begin to feel pride and accomplishment, especially in peer-measured tasks. Parents who are involved with their child’s school activities and interested in their early academics help enforce these feelings of pride, and establish a bond based on encouragement and positive reinforcement. Conversely, children who receive little or no encouragement from parents, teachers, or peers will instead doubt their ability to be successful. Howard Gardener’s Multiple Intelligences Howard Gardener believed that people are smart in multiple ways, utilizing intelligences in eight specific areas. The eight areas are visual/spatial, verbal/linguistic, math/logical, body/kinesthic, musical/rhythmic, intrapersonal, interpersonal and naturalistic. Visual/spatial skills relate to the visual realm and how things are perceived or seen. I will focus on arts and crafts that appeal to the visual aspect of learning, and how the visual perception relates to the actual reality. Verbal/linguistic skills cover the languages, including speaking, writing and listening. My activities for enforcing these skills could be creative story writing, listening to foreign languages, reading story relating to concept material, doing word searches, crosswords, or practicing handwriting. Math/logical skills cover the problem solving and logical thought processes, so my planning will include activities such as board games, matching or card games, word or number puzzles, bingo and pattern associations. Body/kinesthic skills involve movement of the body, which I will enforce through exercise, dance or sports activities, as well as recess and certain games. Musical/rhythmic skills tie in nicely with body movement, so I will incorporate singing, dancing or playing an instrument. Intrapersonal skills are associated with our feelings, values and attitudes, both intrinsic and learned, and teachers can create activities where children can discuss differences in background, family structure and culture that may influence these skills. Interpersonal skills, how we use our feelings during interaction with others, can be honed with group activities like dramatic role play and class projects. Finally, to focus on naturalistic skills, the logical process of classification and hierarchy of things, my assignments will include tasks such as putting things in order by category, pattern identification or sorting objects with their type and purpose. Montessori’s Sensory Materials Founded on the ideas and practices of Maria Montessori, I would utilize the core principles of her methods in my daily routine. Keeping my promises and staying on schedule will help to create a respectful atmosphere, and keeping the lesson plans fresh and interactive will encourage learning through nvironment. The prepared and organized centers and related lesson activities will serve to support children in their self-education (a. k. a. auto-education) phase, and allow children freedom and choice of activity. By teaching skills related to everyday life, such as walking in an orderly fashion or carrying objects to the table, the children will be able to practice self care skills. I will provide s ensory materials that are designed to promote learning through the five senses, thus creating an awareness of the body and its ability to learn from real life. By encouraging role play, the children can prepare for adult occupation and construct their own version of the world around them. Furthermore, I will address the demands of diversity and disabiltilty in the classroom by using mixed age groups, promoting individual play within a supportive classroom, repetition of skills and acknowledging sensory perceptions and abilities. The Montessori influence will also be evident in my classroom setup, as I desire child-sized furniture with bright and coordinated colors to promote aesthetic awareness of the child’s environment. Identity of a Preschooler A preschooler is a most usually a child between the ages of three to five, and has not yet entered kindergarten. During this stage, children are egocentric, preoperational, and unable to properly manage their time or self regulatory skills. Most theorists stress the emphasis of play during this stage as the most effective method of implementing solid learning practices and skill awareness. According to Piaget, play promotes cognitive schemes and enhances cognitive development. By maintaining a daily schedule, the preschooler can adjust to the naturally occurring activities and still maintain their individual learning pace. Montessori believed that play was the equivalent of a child’s work and their preschool was equal to an adult’s place of work. Play provides for unintentional yet effective learning. Free play (a. k. a. informal play) helps broaden the child’s creative aspects, and allows for development of personal interests. Symbolic (pretend) and constructive play help children build and test theories, while functional and outdoor play enforce muscular activities. Children in this age group are open to learning, and are constantly questioning the elements of their surroundings. Assessments – Formal versus Informal My major concern with assessment methods is that the spectrum for what is acceptable seems to vary from state to state or center to center. My goal is to streamline the assessment process and incorporate both informal and formal methods. Since assessment goes hand in hand with observation, I will encourage the active participation of the child in their own education, incorporating my own version of evaluating the child. My daily planning of activities and structured curriculum will allow for careful and accurate observation of the child. In my experience with teaching preschool, children learn best when given a project or activity that reinforces the concepts learned that day. I would make every attempt to keep daily notes on each child’s behavior, attitude and progress in the classroom. By noting individual interests and preferences, I can identify the methods that best suit each child’s learning curve. As for formal assessments, standardized testing is one of the most relied upon methods for assessing a child and interpreting their skill levels to determine if the child is ready to proceed or be held back. Additionally, it is important for me to consider not only the regulated standards, but also each child’s individual background. I feel that this consideration for the child’s individual situation will allow for a more accurate assessment. Although I feel that portfolio assessment can sometimes be too broad and open to interpretation, I do think that keeping artistic evidence of the child’s skill achievements can serve not only to pinpoint the progress of the child, but also as a confidence and self-esteem builder for the child. Children are proud to show off their accomplishments and by displaying projects the child will learn to trust in their own natural abilities. Standards and Goals / Ideal Environment Appropriate goals that I would like each child to successfully master or at least become relatively proficient in are self-help skills, an awareness of healthy habits, a desire to learn, evident language and literacy development, and mostly a strong sense of character. I would like them to be able to express different areas of interest, including music and the arts, methods of learning, and interactive games. Children that are not able to grasp the major content areas will be assessed more in-depth, and a conference with the parent(s) will be scheduled. Ideally, I will create a healthy, respectful, supportive and challenging environment that also maintains the developmentally appropriate practices and incorporates all children into the classroom learning environment. I would like for the parents to be involved and aware of their children’s learning practices. I will assign occasional homework, both to emphasize content covered in class and also to provide parents the opportunity to help their children learn. I believe that parents who take an active role in their child’s education have a more positive and lasting impression on their child. Because of this, I will work to include the parents whenever possible, and keep them imformed of their child’s progress, no matter the speed of progression. Finally, and perhaps most importantly, I desire to implement a program that is easy for parents to replicate within their home life, thus creating a unified method of child learning that can only serve to ease the learning process for the child. My Philosophy of Education I believe that we are all active learners, constantly absorbing new data from our environments, using our minds to merge the creative with the actual, and the fundamental with the ideal. Active learning is defined as learning by being physically and mentally engaged in activities. As the teacher, my goal is to actively teach the children while maintaining a positive yet helpful attitude, in a low pressure and respectful atmosphere. Personally, I think of the relationship between the teacher and the student as a bow and arrow, with the teacher [bow] gently steadying and providing the stable structure to guide the student [arrow] along on its path, gracefully arcing through the air. For my classroom, I would like to create a warm and educational environment that provides intellectual as well as emotional support for the child and their family, while demonstrating the sound skills absorbed in class. Ideally I would aim to balance the â€Å"old school† and the â€Å"new school† theories of education. To achieve this atmosphere, I would incorporate aspects of the High/Scope Method, Erikson’s theory of Psychosocial Development, Maslow’s Multiple Intelligences, and sensory materials prevalent in the Montessori School. Classroom Environment Geared towards the current stages of development of the child, my program would utilize the broad and realistic educational experiences that are designed to promote a constructive process of learning. Theme-related material will serve to peak their interest and establish the link between the core aspects of the lesson and real-life applications. A â€Å"center† based classroom set up encourages children to interact with others in developmentally appropriate play and inspires creativity. Maintaining a daily schedule allows for children to get accustomed to routine and also for teachers to correctly determine the children’s individual schedules and learning processes. Focusing on the child’s key experiences will serve to foster development of important skills and abilities. Incorporating work time, recall time and cleanup time further fosters the development of routine-based practices and will help teach the importance of self accountability. Acting out the routines of adults, the children will learn how to manage their time as well as take care of their surroundings. Interactions with classmates will provide the necessary social skills and establish methods of early conflict resolution practices. In order to properly engage the child’s mind, the classroom must be appropriate, safe, interactive, organized, and embracing to the different cultures and ethnicities present in today’s society. Erikson’s Theory of Psychosocial Development According to Erik Erikson, â€Å"Hope is both the earliest and the most indispensable virtue inherent in the state of being alive. If life is to be sustained hope must remain, even where confidence is wounded, trust impaired. † Erikson’s theory of psychosocial development occurs in stages, and takes the child’s entire social interactions and life experiences into account. According to Erikson, our personality is shaped not only by our natural disposition, but more so by the society that we live in. Erikson’s theory centers around the concept of ego identity, the sense of ourselves that we develop based upon our social interactions, and the concept of ego strength or ego quality, which is the sense of mastery or inadequacy that we feel after a certain stage in our life. Each stage is like a series of mini-tests, and our ability to pass or fail these tests either strengthens our resolve and personal confidence, or forces us to withdraw and evaluate ourselves more intensely. Erikson believed each stage was tied to a certain part of our development, and conflicts encountered would serve as training to help us develop and hone our psychological quality. Preschoolers fall into Erikson’s third stage of development, â€Å"Initiative versus Guilt. † During this stage, children attempt to control their world through social play and other childhood games, asserting dominance and taking on leadership roles. It is during these early school years, children begin to feel pride and accomplishment, especially in peer-measured tasks. Parents who are involved with their child’s school activities and interested in their early academics help enforce these feelings of pride, and establish a bond based on encouragement and positive reinforcement. Conversely, children who receive little or no encouragement from parents, teachers, or peers will instead doubt their ability to be successful. Howard Gardener’s Multiple Intelligences Howard Gardener believed that people are smart in multiple ways, utilizing intelligences in eight specific areas. The eight areas are visual/spatial, verbal/linguistic, math/logical, body/kinesthic, musical/rhythmic, intrapersonal, interpersonal and naturalistic. Visual/spatial skills relate to the visual realm and how things are perceived or seen. I will focus on arts and crafts that appeal to the visual aspect of learning, and how the visual perception relates to the actual reality. Verbal/linguistic skills cover the languages, including speaking, writing and listening. My activities for enforcing these skills could be creative story writing, listening to foreign languages, reading story relating to concept material, doing word searches, crosswords, or practicing handwriting. Math/logical skills cover the problem solving and logical thought processes, so my planning will include activities such as board games, matching or card games, word or number puzzles, bingo and pattern associations. Body/kinesthic skills involve movement of the body, which I will enforce through exercise, dance or sports activities, as well as recess and certain games. Musical/rhythmic skills tie in nicely with body movement, so I will incorporate singing, dancing or playing an instrument. Intrapersonal skills are associated with our feelings, values and attitudes, both intrinsic and learned, and teachers can create activities where children can discuss differences in background, family structure and culture that may influence these skills. Interpersonal skills, how we use our feelings during interaction with others, can be honed with group activities like dramatic role play and class projects. Finally, to focus on naturalistic skills, the logical process of classification and hierarchy of things, my assignments will include tasks such as putting things in order by category, pattern identification or sorting objects with their type and purpose. Montessori’s Sensory Materials Founded on the ideas and practices of Maria Montessori, I would utilize the core principles of her methods in my daily routine. Keeping my promises and staying on schedule will help to create a respectful atmosphere, and keeping the lesson plans fresh and interactive will encourage learning through nvironment. The prepared and organized centers and related lesson activities will serve to support children in their self-education (a. k. a. auto-education) phase, and allow children freedom and choice of activity. By teaching skills related to everyday life, such as walking in an orderly fashion or carrying objects to the table, the children will be able to practice self care skills. I will provide s ensory materials that are designed to promote learning through the five senses, thus creating an awareness of the body and its ability to learn from real life. By encouraging role play, the children can prepare for adult occupation and construct their own version of the world around them. Furthermore, I will address the demands of diversity and disabiltilty in the classroom by using mixed age groups, promoting individual play within a supportive classroom, repetition of skills and acknowledging sensory perceptions and abilities. The Montessori influence will also be evident in my classroom setup, as I desire child-sized furniture with bright and coordinated colors to promote aesthetic awareness of the child’s environment. Identity of a Preschooler A preschooler is a most usually a child between the ages of three to five, and has not yet entered kindergarten. During this stage, children are egocentric, preoperational, and unable to properly manage their time or self regulatory skills. Most theorists stress the emphasis of play during this stage as the most effective method of implementing solid learning practices and skill awareness. According to Piaget, play promotes cognitive schemes and enhances cognitive development. By maintaining a daily schedule, the preschooler can adjust to the naturally occurring activities and still maintain their individual learning pace. Montessori believed that play was the equivalent of a child’s work and their preschool was equal to an adult’s place of work. Play provides for unintentional yet effective learning. Free play (a. k. a. informal play) helps broaden the child’s creative aspects, and allows for development of personal interests. Symbolic (pretend) and constructive play help children build and test theories, while functional and outdoor play enforce muscular activities. Children in this age group are open to learning, and are constantly questioning the elements of their surroundings. Assessments – Formal versus Informal My major concern with assessment methods is that the spectrum for what is acceptable seems to vary from state to state or center to center. My goal is to streamline the assessment process and incorporate both informal and formal methods. Since assessment goes hand in hand with observation, I will encourage the active participation of the child in their own education, incorporating my own version of evaluating the child. My daily planning of activities and structured curriculum will allow for careful and accurate observation of the child. In my experience with teaching preschool, children learn best when given a project or activity that reinforces the concepts learned that day. I would make every attempt to keep daily notes on each child’s behavior, attitude and progress in the classroom. By noting individual interests and preferences, I can identify the methods that best suit each child’s learning curve. As for formal assessments, standardized testing is one of the most relied upon methods for assessing a child and interpreting their skill levels to determine if the child is ready to proceed or be held back. Additionally, it is important for me to consider not only the regulated standards, but also each child’s individual background. I feel that this consideration for the child’s individual situation will allow for a more accurate assessment. Although I feel that portfolio assessment can sometimes be too broad and open to interpretation, I do think that keeping artistic evidence of the child’s skill achievements can serve not only to pinpoint the progress of the child, but also as a confidence and self-esteem builder for the child. Children are proud to show off their accomplishments and by displaying projects the child will learn to trust in their own natural abilities. Standards and Goals / Ideal Environment Appropriate goals that I would like each child to successfully master or at least become relatively proficient in are self-help skills, an awareness of healthy habits, a desire to learn, evident language and literacy development, and mostly a strong sense of character. I would like them to be able to express different areas of interest, including music and the arts, methods of learning, and interactive games. Children that are not able to grasp the major content areas will be assessed more in-depth, and a conference with the parent(s) will be scheduled. Ideally, I will create a healthy, respectful, supportive and challenging environment that also maintains the developmentally appropriate practices and incorporates all children into the classroom learning environment. I would like for the parents to be involved and aware of their children’s learning practices. I will assign occasional homework, both to emphasize content covered in class and also to provide parents the opportunity to help their children learn. I believe that parents who take an active role in their child’s education have a more positive and lasting impression on their child. Because of this, I will work to include the parents whenever possible, and keep them imformed of their child’s progress, no matter the speed of progression. Finally, and perhaps most importantly, I desire to implement a program that is easy for parents to replicate within their home life, thus creating a unified method of child learning that can only serve to ease the learning process for the child.

Coursework 1 Essay Example | Topics and Well Written Essays - 1500 words

Coursework 1 - Essay Example These funds assist in financing projects that are aimed at the improvement of the social, environmental and economic conditions locally and around the world. GlobalGiving allows donors to find grass root projects of their choice. This consequently increases the probability of donors submitting donations on projects that promote improvement in the economic, social and environmental conditions. Another factor that promotes the attraction of funds from individuals and organizations is the fact that GlobalGiving facilitates the initiation of projects that are specific to the interests of donor organizations and individuals. The projects facilitated by the GlobalGiving organization range from economic development to healthcare and education. Environmental improvement and development is also incorporated in these projects (Daley-harris, 2009, p. 107). GlobalGiving uses programs to help this organization accomplish its mission. This is evident in countries like Cameroon whereby this organiz ation strives to provide equal opportunities in Cameroon through the provision of clean water accessible to children in primary schools. Medical supplies are also provided to hospitals to support the groups that are economically vulnerable. This assists in the provision of medical care for the people affected by HIV/AIDS. GlobalGiving also initiates self-help programs. These programs that mostly target women are aimed at the providing access to microcredit facilities, which enables them to take better care of themselves (Daley-harris, 2009, p. 107). Micro and macro environments The micro and macro environments are the key stakeholders of GlobalGiving. They include the customers, suppliers, distributors and competitors. The environment is considered those factors that the management in the organization does not have control over but have a significant effect on the operation of the organization. The microenvironment is composed of the factors that have the capacity to affect operatio ns such as suppliers, competitors and consumers. In this situation, they include the donors and the beneficiaries. The macro environment consists of factors that are beyond the environmental scope. These factors include world economic trends, political influence and inflation. Therefore, these factors promote uncertainty in the environment. Economic recessions and political threats pose a threat to the operation of the GlobalGiving organization (Daley-harris, 2009, p. 107). S.W.O.T Analysis A S.W.O.T Analysis is a tool used to study a particular organization. The conduction of this analysis assists in the strengthening of an organization through providing a way for self-improvement. Strengths The charity organization Global Giving has many strengths that accounts for the success of the organization. One of these advantages is the establishment of a proper strategic plan. These strategic plans provides put in place allow for the betterment of the organization. The charity organizatio n also has skilled personnel working in the organization. This promotes efficiency and effectiveness in the organization. Another factor that has promoted success in the organization is the fact it has a good collaboration with the government and the private sector (Daley-harris, 2009, p. 108). Weaknesses The charity organization GlobalGiving has its weaknesses. Weaknesses in this charity organizat

The Null and Alternative Hypothesis for The Piggy Bank Options Essay

The Null and Alternative Hypothesis for The Piggy Bank Options - Essay Example Online purchasing is a rising trend in the purchasing behavior of the world population since more people are becoming online users. As of 2006, there were over 1.1 billion online users worldwide. In the United States in the fiscal year 2006, the total e-commerce sales were $106 billion, while the US total retail sales were $3,905 (Plunckett Research, 2007). Online sales to retail sale ratio are 0.027 or 2.7%. This data still does not clear up the purchasing tendencies since the second product offering is sales of clothing. In the same year, 2006, in the United States the overall clothing sales were $214.3 (Plunckett Research, 2007). So far the data provided gives us a better view of how to set up a null hypothesis and alternative hypothesis to create a hypothesis test for the Piggy Bankcard incentive problem. A statistician sets up a null hypothesis in order to test a claim. In reality, the statistician knows there is a more viable solution than the null hypothesis, thus the goal of the test is to reject the null hypothesis in order to go with the alternative hypothesis solution. The market research data could make a person think that considering that total clothes expenditure in the US is double than the US online sales then the most likely scenario is that it is better to go with the clothing store incentive. This is all the data needed to create a null and alternative hypothesis. The null and alternative hypothesis for the Piggy Bank options is illustrated below: Null Hypothesis (Ho) – (U1-U2) = 0.

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

Globalisation - Essay Example Cities in Australia such as Perth and Brisbane offer attractive investment opportunities to potential investors leading to the rise in capital growth rate. Australian cities like Melbourne, Adelaide, Bribane and Perth are also known for the low cost of living prevailing compared to other capital cities in the world. These Australian cities are ranked top 30 globally for the high life quality. Current exchange rates against other currencies are exceedingly friendly in Australia hence making it ideal for foreign investors who wish to make purchases in Australia. The explanation for this is that they have the capacity to buy more than what they would have bought in their own countries with the same amount. Low interest rates in its economy enable investors get big loans from banks, which thereafter yield significant returns that boost the country’s GDP. The Australian government put a lot of money into available growth opportunities hence making it possible for the countryâ€℠¢s economy to survive economic hard times (McLean 7). Question 2 Although Australia is ranked as one of the best-performed economies in the developed world, its citizens are pessimistic about their economy. Some of its citizens thinks that their economy over-rely on non-renewable natural resources for energy used both locally and for export,they claim that they may run at a loss when coal deposits are depleted from the mines. Other citizens do not enjoy the use of coal as a source of energy in their country, they claim that use of coal is one of the major contributors of global warming hence they ask the government to invest on other modes of energy production. Australian’s economy is dominated by small to medium sized enterprises. The entire country’s population thinks that these SME’s lack proper management teams compared to larger companies hence performing poorly in the economy. The citizens think that government should provide relevant training to the entre preneurs to improve their performance. Further still, many citizens perceive the strength of the country’s currency negatively. They believe that it blamable for increasing unemployment rates as many people have lost their jobs in leading companies like Toyota. This has exposed how fragile the manufacturing sector is. Country’s economists blame the Australian dollar for damaging the market at international level. This is because, of the increase of prices of Australian goods. As a consequence, the demand of country’s locally produced goods is decreasing with a notable rate (Martin 1). Citizens have also noted that its government has not put enough money on technology development hence importing more than exports on ICT. Government is also blamed for making its IT purchases outside the country, yet same equipments are available in local companies. Question 3 China’s economic growth and technological advancement have drawn investors’ and governmentâ €™s interest. As such, Australia should take the lead and welcome Chinese’s increasing foreign investment. Australia benefits from it both directly and indirectly. Given that Australia do not invest much on ICT, China gets to supply them with the ICT equipment since it is known as an of the ICT equipments exporter. If Australia accepts to trade with China government, it will get a chance to negotiate better prices on its ICT purchases hence reducing import costs. Australia also exports its

Managing Construction Project Management Essay Example | Topics and Well Written Essays - 3000 words

Managing Construction Project Management - Essay Example Managing Construction Project Management It is clearly stated in the Standard Forms of Contract in UK that the building contractors are not made responsible for the building construction delays due to â€Å"exceptionally inclement weather†. However, the act of protecting the building contractors from project delays due to â€Å"exceptionally adverse weather conditions† is commonly used by almost all architects and building construction companies as a legal excuse for not completing a building project on a timely basis. Extreme changes in weather does not only cause delay on project deadline but also leads to the increase in mitigation costs, changes in the building technicalities, delayed completion of project payments, changes in the building design, and possible problems related to labour management. In line with this, Eggleston revealed that â€Å"an adverse weather should never be considered as a legal ground for contractors’ failure to perform their contractual obligations†. Building projects are usually defined by its scope, the available budget, and scheduling. Aiming to minimize the risk of future construction delays caused by adverse weather, this report will focus on discussing the significance of weather when making assumptions for the bidding and scheduling phases of the new construction project. Aside from discussing the partial and/or total ownership of risks associated with extreme weather events, the long-term extreme weather condition will be assumed based on the current scientific information that will be gathered and thoroughly discussed in this report.

Bussiness Ethics Essay Example | Topics and Well Written Essays - 2250 words

Bussiness Ethics - Essay Example Although, some manufacturers made deliveries to IKEA, mostly at night to avoid being seen, IKEA thought of other strategic options to counter this problem, and one among them is outsourcing. This made IKEA to go scouting abroad for manufacturers and Kamprad entered into contracts with number of factories in Poland, thus ‘seeding’ more outsourcing. It was this early decision of Kamprad to seek least expensive alternatives to domestic manufacturing of the products turned out to be a more profitable avenue for IKEA to take. As, this outsourcing strategy reduced the costs of production, it is able to offer affordable or cheap prices to the customer, thereby bringing in more customers. â€Å"IKEA currently works with 1,300 suppliers in 53 countries, but Kamprad made the pioneering decision to source furniture from communist Poland as early as 1961. Since manufacturing costs were 50% lower in Poland than in Sweden, his decision looks brilliant in hindsight.† (Barthelemy 2006). Importantly, IKEA continued as well as extended its outsourcing strategy to other countries particularly 1980’s and 90’s, particularly to Asian countries like India, Ch ina, Pakistan, Philippines, etc, where they can access cheap labour. Although, outsourcing to these countries gave IKEA a cost-effective option, it also led to the rise of ethical issues and controversies, both from the economic as well as political perspectives, thereby making or even forcing IKEA to come up with Corporate Social Responsibility (CSR) based activities. IKEA outsourced to the Asian countries many of its manufacturing processes including making of carpet, rugs, wicker baskets, etc. That is, in starting from 1970s and more prominently from 1990’s, they found many local manufacturers cum suppliers, who would manufacture the products and supply to them with IKEA label. This turned out to be a productive and profitable option, as IKEA was able to get good productivity for cheaper prices, when compared to the

Mrs. Dalloway Essay Example | Topics and Well Written Essays - 1250 words

Mrs. Dalloway - Essay Example The first hint of difficulty is Mrs. Dalloways scattered thoughts as she moves back and forth in her mind between the present and the past. While her character is very clear, the narrative does not remain rooted on her, instead flitting back and forth between descriptions of the day and her internal reactions to them. It even takes time to drift into the minds of other people who see her or who are nearby until it finally drifts completely free to settle back down on Mr. Smith for a while. The novel is very difficult to read if you try to keep track of all the characters and details, but if you allow your mind to drift free a little bit like the narrative seems to do, then the book becomes much easier to follow. Part of what makes Mrs. Dalloway a difficult book to read is because of the way in which its written. The book is written like a constant stream of thought as it flows from one mind to another through the course of a day. Although the main action focuses mostly on Mrs. Clarissa Dalloway and Mr. Septimus Smith, there are many other characters introduced. Thats part of what makes the story so difficult. The reader has to learn how to quickly filter through which characters are important and which ones are just mentioned for the sake of moving the thought around, usually as it makes its way from Mrs. Dalloway to Septimus Smith and back to Mrs. Dalloway again. An example of this comes when Maisie Johnson asks Mr. and Mrs. Smith for directions in Regents Park. The narrative jumps into her head as she makes her way through the park until she is seen by Mrs. Dempster. Mrs. Dempster thinks about her and her likely prospects as compared to the life Mrs. Dempster has lived until she is distra cted by the aeroplane in the sky, which is also seen by Mr. Bentley. The way these transitions are carried out is very smooth. As Mr. Bentley watches the plane, he thinks of it as a symbol "of

Violence Associated with Integration at Little Rock Central High The Essay

Violence Associated with Integration at Little Rock Central High The Little Rock Nine as Individuals - Essay Example Little Rock incident or crisis as it is usually called is a proof of the same kind of racial discrimination. Oryal Faubus was the Governor of Arkansas at that time. Faubus tried to stop the students who were African-Americans to enter the school. This was solely on the basis of racial issues. Initially the students had to face a lot of trouble to stay in the school as the Governor was against allowing them to even enter the school. They were allowed to enter the school, join the classes and finally graduate from this school after the intervention of President Eisenhower (Lanier, 2009). By the mid of 20th century, the African-American movement of equal civil rights was also on its peak. Considering the changes that were taking place in the social fabric of American life, people were becoming less extremist and thus the African-Americans were being accepted as normal human beings by many. Faubus was however not one of them. When these kids were to attend the school on their first day, they were stopped by the National Guard. Troops from National Guard of Arkansas tried to stop these kids from entering the school and once these African-Americans entered the school, they were harassed by mobs making threats to them. It was of course not a very pleasant situation for them (Kirk, 2008). By that time, the historic 1954 verdict of U.S. Supreme court was already out. According to this verdict of Brown vs. Board of Education in 1954, all segregated schools were considered to be not following the constitution of America. The American constitution is not in favor of racial discrimination. However, before 1954, many segregated schools operated in the U.S. as there was no fully defined law against these schools. By 1954, all schools which were segregated and did not allow students from African-American origin to get admission and study were asked to desegregate and allow all students on the basis of merit to get admission in this school. This was a time when National Associa tion for the Advancement of Colored People (NAACP) was fully active. This organization tried to get registered as many black students as possible in the schools which were good but were all white only a couple of years before. Their attempts were more successful in the south. Violence Associated with the Little Rock Nine Crises: Little Rock School Board of Arkansas decided to go with the Supreme Court ruling in 1955. They passed their own plan of integration of black students in 1955. Virgil Blossom was the superintendent of schools and his plan which was approved was to be implemented from 1957, the year these Little Rock nine got admission in this school. By the efforts of NAACP, nine black students were admitted to this school in 1957 (Gordy, 1997). These kids were selected on the basis of their educational background and the grades they have acquired so far. The Little Rock 9 was a name given to this group of black students who joined this school in 1957. Their names were Green, Eckford, Thomas, Roberts, LaNier, Brown, Karlmark, Mothershed and Beals. Earnest Green who was born in 1941 was the first one of these black students to graduate from this school (Faubus, 1980). When these students were admitted to this school a lot of people who wanted segregation on the basis of racial discrimination held protests against this school. The first violent reaction to the admission of these students to the school was the blockade by these protestors to not allow the students to enter the school. Governor Orval Faubus helped them further by deploying National Guard troops to stop these students from entering the school premises. He was clearly in favor of segregation. In the nation however, there was a

Coffee and Starbucks Essay Example for Free

Coffee and Starbucks Essay Starbucks has been the most successful coffee chain using their aggressive expansion strategies to surpass its competitors. Through its expansion, Starbucks has focused on creating a dense network of stores all around US, while also opening up new locations all around the world. However, Starbucks’ aggressive expansion strategies have posed major threats to its financial health such as tight cashflows, increase debts, poor liquidity ratios and etc. In addition, this approach can exacerbate competition among close Starbucks stores. Due to the aggressive expansion, Starbucks has lost its internal focus in its core business coffee and its unique â€Å"Starbucks Experience – third place†. The issues are how Starbucks can stay profitable in the future and at the same time sustain its dominant position in the gourmet coffee industry. We have examined the industry analysis that focuses on the industry trends, the firm competitive environment and followed by a SWOT analysis on Starbucks. Finally, we look at the company strategy analysis that focuses on the Starbucks’ strategic intent and its strategic position. From these analyses, we recommend a few options where Starbucks should pursue moving forward in order to avoid further decline and sustain its dominant position. .:Company Background History:. Starbucks Coffee, Tea and Spice was established in 1971 by Jerry Baldwin, Zey Siegel and Gordon Bowker in Seattle to sell roasted coffee beans and coffee machines. (See Exhibit 1 for timeline) At that time, the founders’ philosophy was to provide high quality coffee and educate the public the art of appreciating fine coffee. It was the founders’ passion and strong commitment on educating the public that attracted Howard Schultz to join Starbucks in 1982 as the head of the marketing department, overseeing the company’s retail stores. On one of his business trips to Milan, Italy, Schultz stumbled upon an opportunity to revamp Starbucks and shift its focus from its original business activities. Schultz’s new business proposition for Starbucks was to serve freshly brewed coffee at their outlets which he sold to the founders without success. After many unsuccessful attempts, he left the Company. In 1987, Schultz acquired Starbucks from the founders and changed its name to the more abbreviated ‘Starbucks’ and modified her logo to what we see today. After the acquisition, he introduced the idea of ‘The Starbucks experience’ to all Starbucks’ outlets; that is to create a comfortable atmosphere for patrons to relax. From then on, every Starbucks outlet was the perfect duplicate of this concept. In 1992, Starbucks had launched an IPO and its common stock was being traded on the Nasdaq. In 1995, Starbucks venture overseas and formed a joint venture with SAZABY Inc to open Starbucks stores in Japan. In 1996, Starbucks first oversea outlet was opened in Tokyo. Today, Starbucks has a total of 7,087 Company operated stores and 4,081 License stores in US. Additionally, it has 1,796 Company operated stores and 2,792 Joint Venture and License store operating in other 43 countries. .:Definition of the Industry, Competitors and Scope of Analysis: Generally, Starbucks is in the Food and Beverages industry. However for the purpose of this paper, we would define Starbucks to be in the gourmet coffee industry with the following competitors : †¢Coffee Bean and Tea Leaf; †¢Costa Coffee; †¢Caribou Coffee (See Exhibit 2 for a brief write up on reasons for the choice of these competitors and some background information of them) For the purpose of this paper, our analysis will be focusing on Starbucks in US and Australia. The next section provides an overview of the gourmet coffee industry and the competitive environment in US and Australia. .:Overview of the Industry:. .:Political Forces:. Generally both the US and the Australia political situation appeared to be well established and stable. This will provide a good platform for both current businesses and new businesses to operate in. In US, despite the current verge of recession, the political mood is still likely to favour increased regulation of businesses. In addition, even though international tensions are likely to remain but their impact on political stability and economy will remain minimal. Similarly in Australia, the political climate is likely to remain relatively stable. Although the relationship between the federal government and the states had been rocky in the past; it has improved after the introduction of a more stable formula for revenue distribution. .:Economical Forces:. US: Real economic growth is expected to slow from an estimated 4% in 2008 to 3. 8% in 2009. The modest slowdown reflects the impact of lower demand from its trading partner. As these exists imbalances in the economy and the poor short-term outlook for growth, it is assumed that conditions in the US are now recessionary and that growth will remain very weak in 2009. This will in turn affect the GDP and the disposable income of its residents. Australia: Traditionally, rapid growth in Australia has been slowdown recently due to recession. Improved monetary and fiscal management have reduced macroeconomic volatility, but risks and imbalances are present. The low domestic savings rate renders the banking system dependant on foreign financing. The current account deficit is large, and international financial markets may start to worry about the underlying causes. Bubble conditions also seem to exist in the housing market. .:Socio-cultural Forces: Consumers’ Perceptions and Disposable Income:. US: There had been an increase in coffee consumption in the US market though the rate had slowed down in 2005 posing threats to coffee retailers. Recently, US consumers had increasingly opt for healthier hot drinks such as tea and RTD beverages which affect coffee consumption rate. The trend is likely to continue, leading to decline in coffee consumption. Australia: Coffee sales had experienced quite lukewarm growth from 2000 to 2005. The culture of cafe had caused more people to opt for on-trade sales coffee at the cafe instead of home-brewed coffee. According to BIS Shrapnel, people increasingly tend to go to cafes for their coffee and there is an increase of 50% within 2 years in coffee consumption. .:Technological Forces: Technological Developments:. Technological changes have created many new products and processes. It helps to reduce costs, improve quality and lead to innovations which in turn benefits consumers as well as organizations. Many organizations in the gourmet coffee industry had recognized the importance of providing wireless internet access and Wi-Fi hotspots to its patrons. These technology advances had created a leisure place for patrons to surf net or hang out after home and work. Most of the organizations had also introduced automated coffee machines to speed up the brewing process so as to shorten waiting time. To further improve business operations and efficiency, some organizations have also make use of information technology systems to help them run their businesses more smoothly. .:Environmental Forces:. With major climate changes occurring due to global warming, many organizations in the gourmet coffee industry had increased their environment awareness by reduced the usage of disposable cups to serve coffee and increased the use of ceramic mugs. Furthermore, the organizations had also reduced the size of their paper napkins, paper bags and in store garbage bags. The organizations were also encouraged to purchase Fairtrade certified coffees so as to promote responsible environmental and economic efforts. The following section presents our analysis of gourmet coffee industry with the aid of Michael Porters 5 Forces model. .: Analysis of Gourmet Coffee Industry- Porter 5 Forces:. Please refer to exhibit 3 for the criteria used for the scoring of each forces and an analysis of each forces. Force #1: Threat of New Entry:. †¢Threat of new entry is high. †¢High start up cost involved in purchasing equipments, sourcing for coffee beans and training barista. †¢Strong brand identity leading to high switching cost for consumers Score: 10 Force #2: Threat of Substitutes:. †¢Substitutes are gourmet coffee of a different brand †¢Current gourmet coffee industries is saturated †¢High switching cost. †¢Threat of substitutes considered to be relatively high Score: 6 Force #3: Bargaining Power of Suppliers:. †¢Majority of commercially available coffee beans come from a few industrializes countries. †¢Increase the cost of coffee houses in sourcing and gaining access to these high quality coffee beans. †¢Bargaining power of suppliers is relatively high Score: 5 Force #4: Bargaining Power of Consumers†¢Bargaining power of customers is relatively neutral. †¢Current player gained brand loyalty †¢Product differentiation helps to retain current customer and attract new customers. †¢However price sensitive customers might seek for cheaper alternative. Score: 0 Force #5: Rivalry between Competitors:. †¢Intensity of rivalry is moderate. †¢Brand identity and high switching cost is relatively unfavorable to new player that has just entered the market. Score: 3 Conclusion:From the above analysis, we noted that the threat of new entry, the bargaining power of the supplier and threat of substitutes are relatively high. On the other hand the bargaining power of the consumers is neutral and the intensity of rivalry is moderate. Hence from the above.

Marketing plan for the salad bar

Marketing plan for the salad bar This project involves designing a market plan for soon to be opened fast food chain named The Salad Bar. The purpose of The Salad Bar is to provide fairly priced salads in a fast food restaurant. The introduction of the salads is in a bid to contribute in solving the current challenges of obesity that have been associated with fast foods, which as result have been considered unhealthy. Despite efforts by some companies to introduce healthy foods such as salads, the quality of their foods in terms of taste and attractiveness is still wanting. The entry into the market of a new healthy, fast foods company will shift the markets attention to the new products that have not existed before. As a result, the market and demand for the new products will be anticipated since the products are new and the idea behind their introduction is widely appreciated. In a quest to create customers for the products or services, this paper will highlight the actions that help to in the management of the marketing process. Background and Rationale The rise in obesity in the world and especially in the United States has been alarming in the recent years. The obesity problem has resulted in debates on the types of food that should be eaten in order to have good health and avoid obesity. Most researches conducted trace the source of this development to the rise in the consumption of fast foods. A research conducted by Bowman et al (2009), concluded that consumption of fast foods among children in the United States seemed to have negative effect on the dietary quality in ways that plausibly could increase risk for obesity (p.112). The research indicates that the dietary factors associated with fast foods may lead to excessive weight gain such as massive portion size, palatability. According to Bowman, Bryan and Vinyard (2004), the number of adults who frequently consumed fast food increased from early 1990s to the mid- 1990s, and adds that the trends was projected to continue. Most of the people who consumed fast foods were aware of the fact that fast foods are high energy foods and can lead to obesity if frequently consumed. The research recommends that customers should ask for nutritional information fast foods should there no information nutritional information indicated. Young and Nestle (2002), indicate that despite the federal government requirement that fast food should have labels on them as dietary guidance; the market place portions of foods that are the major contributors of energy to US diets have significantly increased. It has been revealed that obesity accounts for a large percentage of deaths in the United States every year and the rates are on the increase in every decade. The rise is attributed to the increasing consumption of fast foods. Chlosser (2001) indicates that the additives that give processed foods their taste are man-made and people are driven to buy mainly by their meticulous packaging. The report points out that about 90% of the money that Americans spend on food is used to buy processed foods. He argues that the quality that people seek in food is the flavor, which is usually forms an almost negligible quantity as of the food. It is in view of the above problems based on market analysis and literature reviews that the idea of The Salad bar was thought of. Instead of the use of additives and processed ingredients, The Salad Bar will use natural food additives and will seek to prepare the salads in ways that will preserve the best flavors, while keeping the natural nutrients intact. The empowering of the public with the knowledge of the inherent benefits of The Salads Bar salads as a result of their natural production will act as the competitive edge for company. The salad bar is a high quality and healthy salads business start-up that will deliver to its customer by means of fast food restaurant. While the vision is Healthy Food for All; The Salad Bars mission is to be the leader in the provision of healthy, quality, great tasting fast foods salads at affordable prices. The salad bar will establish its first restaurant in South California and seeks to establish close contact with customers and to build excellent business relationships, driven by desire to delightfully meet its customers needs. The Salad Bar is a privately-held California corporation and maintains an office and a store located in a mixed-use area of San Jose, California. The salad bar was started with a view to providing a healthier place where people can eat. The fact that there are few firms that focus either on salads or healthier base foods forms the premise for the establishment of the salad bar. It is in this view coupled with the absence of tight competition in the fast food industry that The Salad Bar anticipates to exceed its financial forecasts. The aim of the business is to create a place where people can enjoy healthy foods with best service at affordable prices. Objectives The objectives that are set out in the establishment of The Salad Bar are in line with the company mission and vision. Firstly, the company intends to provide salads which are tasty, have the natural health ingredients and can be afforded by the customers. Secondly is to create a brand and a household name in the fast foods industry as a chain that provides the best service. Thirdly, the company targets to expand and attain a national status in about five years to increase access of quality foods by customers countrywide. The Salad bar, in its expansion objectives anticipates increased ownership of the company and if possible by as many customers as possible to create a sense of belonging among customers and the general public. In addition, the company will create awareness through campaigns to sensitize the public on the dangers associated with consuming fast foods. This platform will as well act as a point for marketing the company products by offering them as safer alternatives. As a result, the company will enjoy sustained market for its products and hence the realization of sustainable competitive advantage. The Salad bar shall lay down several strategies relevant to its business to ensure sustained competitiveness in the market. Efforts will be put in place to reduce customer defection; increase longevity of customer relationship; enhance the growth potential through cross-selling and up-selling and make low profit customers more profitable. With a view to gathering information for the purposes of assessing the market and understand the customer responses and possible start-up challenges, a survey was conducted. Questionnaires were used and twelve respondents filled the questionnaires. The results of the survey will inform the analysis that is done before the start-up. Twelve people were surveyed. The following is the questionnaire used in the survey: Are you a salad eater? (I would want to make sure I am talking to a salad eater How many times a week or month do you eat salads? Where do you go when you want to buy a salad? Are they good and fair priced (maybe also ask how much they pay for a good one typically)? What would you like to get if you good make your own choice of a salad? If there was a fast food salad place, would you go there? What would you think would be a fair price for a salad would be? How many times a week or month do you think you would eat at one if it was good and fair priced? Would you prefer to eat a salad of our liking over which ever fast food you normally prefer? What would you not want to see in a place like The Salad Bar? What would you want to see in a place like The Salad Bar? Analysis The results of the survey indicate that most of the people eat salads considering that all the twelve respondents said that they eat salads and like salads. Some of the respondents reported that they make their salads at home and some get them when they come along with food as side salads in restaurants. Most of the respondents understood the need to eat healthy food, but their main problem was where to find healthy food. The idea of The Side Bar excited the respondents and predicted that it be a successful idea. The salads sold should be fresh and having a selection of well cooked meat. The respondents pointed out they that they need to find the salad in conveniently and affordably. The Products The Salad Bar will follow the In-n-Out Burgers model: have a small but effective menu, with the main focus being on salads. By focusing strictly on salads, The Salad Bar will ensure that simplicity is kept and the menu is not unnecessarily overcrowded with food items. A decent assortment of toppings will be supplied as they can be easy to store and cheap as well. Meats free from fat and grease shall form part of the salad to bring about variety. The inclusion of meats follows the high number of customers who desire it included in their salad as concluded by the survey. Fast foods such as chocolate or vanilla milkshakes will not be served at the The Salad Bar, since they do not meet the The Salad Bar criteria for healthy fast foods. Instead, The Salad Bar will serve fresh real fruit shakes. The fruit can be used for milkshakes, toppings for salads, or for customers who do not like regular salads; a fruit salad made from a fruit or fruits of their own preference are served. Planning to aggressively transform the content, the view and effects of fast food in society, The Salad Bar seeks to introduce a healthy way to eat, while it remains in the fast food industry by distributing its products through fast food restaurants. To achieve these plans, inclusion of a large selection of salads and toppings for customers to add to their meal, will offer a greater variety, compared to a selection of a few salads that competitors offer. In addition, more diverse ways to eat the salads will be devised to ensure that customers have a new and delightful experience. In view of getting the best ingredients for the salads, establishment of a good relationship with the suppliers is critical. In this connection, the Salad Bar will seek to identify reputable suppliers; whose products are known to be fresh and of credible quality. As a result the The Salad Bar will be enabled to avail fresh and delicious, organic foods to the customer that will have not bring negative consequences to their health. Apart from strengthening the product brand, the company targets to produce high quality products and to package the products carefully in order to appeal to customers. Warranties relating to maintenance of standards should be given to the customers in order to promote customer loyalty. Place The most strategic place for the salad bar should have a large volume of people on daily basis, preferably a shopping centre. This is necessary for convenience on the side of the customer as they can easily frequent, and the realization of increased volume of sales for the proprietor. Sales are expected to be high basis due to many people who are employed at the centre who will be interested to search for healthier lunch selections. Drawing from experience and observation, it is clear that people many people have made it a habit to eat salads throughout the day. The strategy behind locating business in a shopping centre is that most shopping areas have high traffic and most food spots in these areas are costly. High population, coupled with the strategy of setting prices comparatively lower than competition, prices, more sales than those of an average restaurant in a normal location can be made. Businesses that are strategically located need much good will as they leave the premises due to the advantages accrued ranging from access to customers to access to supplies by the company due to the convenience afforded by an efficient communication infrastructure. The place will determine the distribution channels which may be direct, retail distributors and intermediaries. A competent criteria for vetting groceries that will act as outlets will be developed. Logistics of transportation, warehousing and order fulfillment will be developed by the company to ensure efficiency in supply of materials. The company will also seek to motivate the market. Price When searching for a good salad it can be hard to find one that is good at a decent price. Considering that the besides taste, price is one of the most important factors in the driving force of the success of The Salad Bar, price determination for the product requires a careful consideration. The price set should enable the company to make profit and at the same time remain competitive in the market. The goal of The Salad Bar is to have fresh delicious salads at the prices that almost compare to those of a normal fast food restaurant. The proposed price range for The Salad Bar would be from $6 to $12 depending on the size and the customer preference in the salad. The expectation held is that the combined effect of quality food and the comparatively low prices for the products will result in increased sales and widened customer base, which translates to increased profits and customer loyalty. Besides setting a competitive price, the use of price in marketing can be gainful to the comp any. The pricing strategy include developing a list price, offering discounts , bundling , giving flexible payment terms and financing options such as use of credit cards and leasing options. Promotion Promotions are the most important factor in the marketing mix. This is what because it is the means through which the soon to be customers know the business and the products to be offered. Without promotions, it will take long for the business to be known, a situation that may increase the time the business takes before it is profitable. The fact that promotions can be expensive Promotions can be very costly necessitates that a proprietor should have the right marketing plan. Good ways to start promoting are old conventional ways such as coupons in the weekly paper, or coupon websites, door hangers with coupons, and commercials. In opening the first Salad Bar, commercials might be a bit overboard. In designing the best marketing plan for this product, the cost effectiveness of the promotion method is critical. The main activities that will be involved in the promotion of the product include neon signs that will be placed on the business premise for night advertising and registration to participate in the next business exhibition shortly after the launch of The Salad Bar. Other promotion initiatives will include the purchase of a computer for on-line marketing, brochure printing and attending training sessions by a human resource development firm. SWOT Analysis As the Salad Bar establishes itself in the market, there are a handful of strengths that act as impetus to starting a business. First, the creation of a strong product with focus being on quality, effect on the health of the customer, quick customer service and setting of affordable prices will set the company apart from the rest. Secondly, based on the market survey conducted, the results indicate the existence of demand for the products that The Salad bar intends to bring to the market. Thirdly the anticipated demand for the products will translate to increased sales, and therefore bulk purchases from suppliers will be needful. Bulk buying will ensure lowered purchase prices hence improved profits. In addition, the adoption of the already existing restaurant model for selling the new products enables the business to easily fit in the market. Ability to capitalize on brand ad concept with the expansion through franchising and other market segments is also an advantage to the business. Finally the specificity of the menu; focus on salads will curve out a market for The Salad Bar. Weaknesses The main weaknesses that the company faces are related to the product. Dependability of concept on some of the food products, and since food products cannot be patented; this need to be addressed by building strong brand awareness and establishing copyright on total quality system. Another weakness to the business is that the product may be vulnerable and will be weakened over time. This weakness can be minimized through manufactured goods innovation and diversification. In addition, the limitations in revenue will limits The Salad Bar to start in one location then build up as it expands to occupy new locations. Marketing challenges may also be experienced due to financial limitations as the company builds revenue. The marketing Budget The marketing budget will allocate money for the various planned activities. Included in the budget are the costs that will be incurred in the process of marketing such as marketing and advertising. The budget for The Salad Bar will be as shown below: Activity Cost ($) Neon Signs 330 Budget for Annual marketing Efforts 6500 Advertising in local business Magazine 500 Brochure Design and Copywriting 450 Advertising in the business Newspaper 1200 Brochure Printing 270 Registration for Business exhibition 175 Product Launching 4000 Computer for e-mail marketing 1000 Training Sessions 1000 In order to track effectiveness, evaluation shall be done at the middle and at the end of the year; comparing the gross sales and the expenses. This is done by identifying the measurable objectives of the marketing agenda and tracking them through the budget period in order to assess their performance. Changes to the budget may be necessary to the budget over time if performance is not as was anticipated. The constant evaluation will point out the areas that need more attention as the business adjusts to the market conditions. Documentation should be done at every stage of the business whether profits or losses are made to secure records for future referencing. This will act as an internal control to ensure that the company does not run at a loss without the knowledge of the management.

Effects of The War of 1812 Essay --

Under the command of Andrew Jackson the United States was able to take home a victory in a clash with Britain, the world’s largest military power. The War of 1812, also recognized as a â€Å"second war of independence†, was The United States’ pathway towards its goal to further expand territory boundaries. After the war there wasn’t as great an impact on foreign policy as there was on political and economic aspects. Society underwent a variety changes due to a chain of changes in politics itself. These political influences introduced the idea of sectionalism, the division of the nation. Slavery, in fact, was still a matter that would further divide the nation. The Missouri territory had previously classified as a slave state. Eventually, the North and the South differed upon whether or not it should have been a slave state. This disagreement would be resolved by the Missouri Compromise, proposed by Henry Clay from Kentucky. In order to maintain balance in the senate, Missouri was to be admitted as a slave state in favor of the South and Maine admitted as a free state in favor of the North. The compromise also introduced the concept of 36 °30' N latitude, also referred to as the â€Å"Missouri Compromise Line†, in which all forthcoming states north of that line were to be left as free states. President James Monroe signed the document and would come to effect by 1820. Sectionalism also succeeded in influencing the political party system. Once the national bank was established, an influx separate parties formed. The Federalist party was terminated as a whole. In the place of this, arose the National Republicans and the Democrats. National Republicans supported the establishment of the national bank but were against indiv... ...f tariffs. Tariffs would be used to protect the American product by encouraging its sale. The growth of the economy fueled as the tariff aided the federal government with funds to construct the federal treasury. Though the economy was quickly moving forward, there were of course setbacks. An outstanding setback was the Panic of 1819. The European demand for American products including grain, meat, tobacco, and cotton hit American farmers with force. The rush to increase production casued the fluctuation of the farm product prices and even land prices. A sense of depression overcame the country as Europeans hesitated to buy American products. The Europeans had turned to buy crops and less expensive cotton from India. Along with the depression came high rates of unemployment, failure of state banks, and foreclosure of local homes, farms, and shops.

Dracula characters :: Essays Papers

Dracula characters Bram Stoker’s characters  · Dracula - central character of the book: An old vampire who lives in a crumbling castle in Transylvania. As the book begins, he is planning to move to England, where he can feed on fresh blood. When we first meet him, Dracula is described as an old man with a white mustache, and he appears courtly and charming; as the book progresses and feeds upon his victims, he grows younger and becomes more like a beast.  · Van Helsing – A professor, who is described by his former pupil Dr. Seward as "a philosopher and metaphysician, and one of the most advanced scientists of his day." Van Helsing knows a lot about vampires, and when he is called in to help with Lucy Westenra's illness, he realizes that he is dealing with a vampire. Because of his intelligence, he is Dracula's main problem and the leader of the group that attempts to destroy the vampire.  · Jonathan Harker - A young English solicitor, or lawyer, who is sent to Transylvania to finish up a real estate transaction with Dracula. He becomes a prisoner in the castle and barely escapes by running down the castle wall. He is engaged to Mina Murray and marries her during the novel.  · Mina Murray - Jonathan Harker's fiancee and later wife, she is a practical young woman who works as a teacher. She is best friends with Lucy Westenra, the Count's first victim in the book, and also gets sucked by Dracula as well.  · Lucy Westenra - Mina's best friend and an attractive, young woman. She is loved by Arthur, Quincey, and John and becomes engaged to Arthur.

The Dust Bowl :: American History

The Dust Bowl The early 1900's were a time of turmoil for farmers in the United States, especially in the Great Plains region. After the end of World War I, overproduction by farmers resulted in low prices for crops. When farmers first came to the Midwest, they farmed as much wheat as they could because of the high prices and demand. Of the ninety-seven acres, almost thirty-two million acres were being cultivated. The farmers were careless in their planting of the crop, caring only about profit, and they started plowing grasslands that were not made for planting. Because of their constant plowing year after year and the lack of rainfall, the soil was quickly losing its fertility. With unfertile, dry land, the wheat crop started dying, and then blowing away with wind. Due to the improper farming, along with a long drought, dust storms made life in the Dust Bowl very burdensome. During the 1930's, the Great Plains was plagued with a drought, a long period of dryness, which brought demise to many of the farmers in the region. This horrible drought started in 1930, a year that saw heavy rains in a very short time, which cause flooding in many areas of the Oklahoma Panhandle. The year continued to with horrible blizzards in the winter and a drought into the late summer. Many of the farms in the Great Plains, losing most of the crop, were greatly affected by the first droughts of the 1930's. The months of July and August saw about a forty-percent decrease of precipitation compared to previous years. From 1934 to 1936, A record drought hit the southwestern region. In 1934 the temperature was excruciatingly hot, causing many to die as a result of the heat. 1935 was a year where rainfall was very, very scarce. The heat began to rise at fast rates in the summer of 1936, with many days reaching above 120 degrees. The drought, along with the dust storms, were major reasons for poor farming in the Great Plains during the early to mid-1930's. Because of the drought, the ground became very dry in the Great Plains. This area, known as the Dust Bowl, was a region of horrible dust storms during most of the 1930's. The storms accompanied the drought and intensified the problems of the farmers. With the drought, many fields were not in a situation to grow crops.

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Laboratory Class Eight: Brain and Behavior 2: Basic Unromantic and Function. Laboratory Class Nine: Revision Laboratory. References & Inspirational Readings. All research or teaching using people at the University of Auckland requires approval of the University of Auckland Human Participants Ethics Committee. We have chosen the exercises carefully in order to provide you with what we hope will be an informative learning experience. However, if you are uncomfortable with any exercises we strongly encourage you to contact your tutor and ask to be excused from participation.It is much better if you are able to do this before the lab is underway. It is therefore recommended you read the manual to find out what is coming up before each lab and decide if you think any of the exercises may be distressing to you. If an exercise becomes distressing or uncomfortable for you during the lab, you are still able to be excused. Please be aware that you will only be excused from the specific exercis e of concern, not the entire lab. Please also be aware that you will not be able to be excused from parts of a lab AFTER it has taken place on these grounds; you must see your tutor before or during the lab.For Ethical concerns contact: The Chair, The University of Auckland Human Participants Ethics Committee, The University of Auckland, Private Bag 92019, Auckland. Tell: 373 7699 ext. 87830. Completing Laboratory Reports Introduction The laboratory reports for PSYCH 109 can count towards 20% of your final mark. Therefore, students are strongly advised to put significant effort into gaining good marks for their reports. When preparing reports, there are a number of things students should know. This section of the laboratory manual is written so that the appropriate information is available to all students.The various areas of psychology taught in PSYCH 109 have a long history of research. An essential component of scientific communication is the requirement of conciseness and parsim ony. This means that when communicating experimental outcomes and conclusions (such as from an international research project or an introductory level laboratory in psychology) it is very important to write in precise was observed, should be given. However, oversimplification is not an acceptable course of action. Explanations need to account for what was observed: no more, no less.General considerations for Laboratory Reports ; Never exceed the page limit that is prescribed for an assignment, You will be able o answer questions adequately within the space limit. ; Ensure that you use appropriate grammar correct and spelling. Try to write clearly. Never assume that the marker knows what you mean. Remember that a marker can only evaluate what you have actually written – not what you meant to say in your answer. Plan how you are going to write your answers. Do not simply write the first thing that comes into your head.Write a draft answer that you can edit and revise before wri ting your final answer. Try and use short sentences. Two short sentences are usually better than a long one. Ideas can be stated more concisely in shorter sentences. Often, long sentences end up being ambiguous. ; Remember to proof-read your work carefully before submitting your report. Sometimes it is a good idea to ask a friend who is not enrolled in 109 to proof-read your work and check for clarity. If this person does not understand your answer, it is likely that the marker will also struggle to follow it. If it is discovered that two or more Laboratory Reports are exactly the same, the concerned parties will be subject to disciplinary action. Plagiarism of any kind is not permitted. General requirements To help you write laboratory reports that will reward your effort with good marks, he following list of important points has been prepared. If you want to attain high marks you will need to incorporate the elements in this list into your written work for these papers. Constructi ng graphs experience of drawing graphs before and a few of you will have your own ideas of how a graph should be drawn.These ideas may come from what you were taught at school or from the way you were instructed to draw graphs in other departments. Different scientific disciplines have their own codes of practice and communication. This is because the most concise mode of communication for one rear of science may not (and usually is not) the most concise mode for another area. Psychology is a science that follows the codes of practice and communication set down by the American Psychological Association (PAP), and the PAP has produced a set of guidelines for the presentation of graphs from psychological research.According to PAP guidelines, there are strict rules for drawing graphs. In this Laboratory manual, however, when graphs are required, the emphasis will be more on how to interpret the graphs produced during the experiments. However, graphs must be legible and neat, and must f ollow the general guidelines below. General considerations for graph drawing Graphs should always be drawn within the space provided in the manual. It is a good idea to draw a preparatory graph on separate paper (graph paper will help you here) so that you can make a neat, correct copy in the space provided.Graphs should be made as large as possible without causing cramping or squashing. All graphs should be drawn in pen (never pencil) and only one color is permitted -? preferably blue. All straight lines from which a graph is constructed must be drawn using a ruler. All errors need to be corrected either by redrawing the graph or, for a very small error, by neatly whiting out the error. Statistical Analysis in the Social Sciences Significant Differences In psychology, we are often faced with the question of whether or not the difference we see in two groups of data is statistically significant.A significant difference observed in the data is one that is so large that it's unlikely to have occurred by chance alone. For example, we may be interested in knowing if students perform better in an examination under one condition than another – say, sitting an examination in a well-lit room as opposed too dimly-lit room. We could randomly mom, have them sit the examination in their allocated room, and then compare the two group's examination results. There will always be a difference between the groups' average results and there are two possible explanations for this difference: 1 .Non-significant Difference The observed difference could solely be due to which students happened to be allocated to which room, I. E. , could be Just due to chance alone and nothing else. OR 2. Significant Difference The observed difference is sufficiently large that we simply don't believe that it's likely to have occurred by chance alone but that the level of lighting in the room is also avian an effect on each group's results, I. E. , this difference is so large that it is unlik ely to occur when nothing else (apart from the ‘chance' effect) is ‘going on'.Significance Tests and the p-value Sometimes the difference between two groups of data is really so large that, maybe with the aid of a plot, we can easily conclude that it is a significant difference. On most occasions though, it is not so clear cut and in order to objectively decide whether a difference is significant or non-significant we must perform a significance test. When we conduct a significance test, the most important value produced in the output is the p-value. The p-value is a probability, a value between O and 1, and it answers a question about the data: e. G. , â€Å"How likely is it, I. E. , what are the chances, I. . , what is the probability, that a difference this big, or bigger, would have been observed in the data if there really were nothing going on? † Interpreting the p-value Small p-values 0 a significant test result Large p-values 0 a non-significant test resul t If the p-value is small (less than 0. 05) then it is saying that less than 5% (0. 05) of the time (hardly ever) would we observe a difference(s) as big as this (or bigger) when toting apart from chance is contributing to it – it would be highly unlikely to get a difference(s) this big by chance alone. We say the observed difference is significant at the 5% level'.There are a large number of significance (hypothesis) tests available to use depending on the situation under study but in this course we will look at only one test, the Independent samples t-test. (Non-assessed laboratory class). Learning Objectives After completing this laboratory students should: 1. Understand the assessment requirements, requirements for pleasure, attendance acquirement, and assignment requirements for Psych 109. 2. Understand the hand-in dates for the two laboratory reports for Psych 109. 3. Understand the penalties for handing in late work; and the cut-off dates for accepting late assignments for Psych 109. . Understand where to hand in late laboratory reports for Psych 109. 5. Know the date and time of the terms test for Psych 109. 6. Understand what plagiarism is, and understand the consequences of plagiarism or other forms of cheating. 7. Understand the correct procedure to follow for raising individual concerns or course criticisms regarding Psych 109. 8. Understand that a Psych 109 student must attend their scheduled laboratory stream in the weeks that laboratories are scheduled, and that they must ensure that their tutor correctly records their attendance at laboratories. 9.Understand the procedure to follow if the scheduled Psych 109 lab cannot be attended. 10. Understand GAP requirements for undergraduate Psychology courses. Thinking. (Assessed laboratory classes). Lecturers: Associate Professor Tony Lambert (author of lab class). Associate Professor Doug Life (author of Research Methods lectures). After completing this laboratory students should 1. Understand t he distinction between an independent groups research design and a repeated measures research design. 2. Be able to use a histogram in order to explore and evaluate the variability in set(s) of scores. . Be able to calculate the standard deviation of a set of scores using SPAS. 4. Be able to perform a t test in order to compare two experimental conditions. 5. Understand the statistical nature of inferences based on the outcome off t test. 6. Gain an appreciation of the complex issues that may be encountered in considering possible relationships between experimental evidence and theoretical conclusions. 7. Be able to think critically about the relationship between experimental evidence, psychological theory and everyday behavior.Do men and women think differently? If so, to what extent and in what ways does the thinking of women differ from that of men? Judging from the enormous popularity of publications such as Men are from Mars, Women are from Venus; it seems that almost everyone has at least some interest in this question. In addition to popular publications of the Venus and Mars ilk, a substantial amount of serious science has been directed at answering this question. It will come as no surprise to discover that his work is controversial.Controversy over research into sex differences in thinking is apparent at several levels. There has been disagreement concerning the reliability of the findings: Sex differences have been reported in a number of published studies, but not all these findings been replicated successfully by other researchers. Therefore, questions remain concerning the reliability of results in this area. In addition to the question of empirical reliability, there is the rather thornier question of what the experimental question. For example there is of course the perennial nature-nurture issue.So if e find, for example, that men and women differ in their verbal and spatial skills, is this due to environmental factors arising from different c hildhood experiences and child-rearing practices for boys and girls; or is it due to innate factors, related to biological and relatively immutable differences in brain structure and function for men and women? In addition to this rather baldly stated dichotomy between nature and nurture, a third state of affairs is possible – that both nature and nurture contribute, and that biological factors interact with learning and experience in complex ways during childhood.One might also wish to consider the size of an experimental effect – although men and women may differ as a group on a particular cognitive task, there will also be considerable overlap in the scores. Clearly, the degree of overlap between the cognitive performance of men and women will have a bearing on the conclusions that can be drawn. The research findings of Hilary et al. (2005) Hilary et al. (2005; Behavioral Neuroscience, 1 19, 104-117) asked 42 men and 42 women to perform a variety of verbal and spati al tasks.Blood samples were also taken, so that measures of circulating hormones, especially estrogen and storefront, could be measured. This was done because one aim of their study was to discover whether there is any relation between hormone levels and performance on cognitive tasks. There were three main findings: (1) Females performed better than males on a verbal fluency task; (2) Males performed better than females on a spatial task involving mental rotation; (3) There were no clear relationships between hormone levels and performance on any of the cognitive tasks.In the laboratory exercise we will attempt to replicate the first two findings of Hilary et al. (2005). Obviously, it is impractical to look at their hormonal findings in PSYCH 109 – and even if we could, attempting to replicate their ‘null result' may not tell us very much. ) Our study, and that of Hilary et al. (2005) make use of an independent groups research design (also known as a between subjects r esearch design). As you will remember from the recent Research Methods lectures, an independent groups (between subjects) design involves comparing different groups of individuals.In this case, our independent variable (V) is sex , because the experiment involves comparing men and women with respect to scores on verbal and spatial tasks. Other examples of independent groups designs might involve comparing extravert's with introverts (independent variable is personality), or five year olds with seven year olds (V) is age), or left hander's with right hander's (IV is handedness), or anxious with non- anxious individuals (IV is anxiety), and so on. An alternative, and equally popular approach is to use a repeated measures research design (also known as a within subjects research design).In a repeated measures (within subjects) experiment the same individuals are tested repeatedly in two or more experimental conditions. An example of this kind of design could involve comparing the drivi ng behavior (using a simulator! ) of individuals before and after consuming varying amounts of alcohol (IV is alcohol dosage). Another example could involve asking individuals to employ and then comparing their performance under these different instructional conditions (IV is memory strategy).Each kind of design (I. E. Repeated measures and independent groups) has advantages and disadvantages which render them useful for research in different kinds of situation. One advantage of the repeated measures sign is that it is often more sensitive than an independent groups design. This is because each person is being compared with themselves under different experimental conditions. A disadvantage of repeated measures designs is that the results can be contaminated by practice and/or fatigue effects.A common strategy for eliminating or minimizing this problem is to counterbalance the order of performing in the different experimental conditions. For example, in the driving and alcohol exampl e Just mentioned, half the participants might perform the driving task in the alcohol condition first followed (several days later! By the no alcohol condition; the other half would participate in the two experimental conditions in the reverse order. Independent groups is of course the appropriate design in any situation where the research question is related to individual differences, such as personality or handedness.Independent groups designs are also often used in the clinical trials of medical researchers, where the effectiveness of one treatment is compared with that of another. Hence, our experiment will employ an independent groups research design with sex (female vs.. Male) as the independent variable. The experiment will have two pendent variables: scores on a verbal fluency task and scores on a mental rotation task. As you will remember from Research Methods lectures dependent variable(s) are the quantities or factors that are being assessed to see whether they might be r elated to (I. . Dependent upon) changes in the independent variable. How to carry out the experiment As mentioned earlier, our aim is to try and replicate the findings of Origin Hilary and her colleagues published in the Journal Behavioral Neuroscience (Hilary et al. , 2005). To do this, each student participant will need to carry out a mental rotation task and verbal fluency task. All participants will perform the mental rotation task first followed by the verbal fluency task. Figure 1.In the mental rotation task (see text) participants must decide whether pairs of shapes, such as those shown in A, B and C are identical or different. Mental rotation task Look at the top pair of pictures (A) shown in Figure 1. Are the shapes shown in the pictures exactly the same, or are they different? How did you arrive at your answer? Most people report that they solve this problem by imagining rotating the left hand shape clock-wise (or the right hand shape anti-clockwise), you ay be able to â⠂¬Ëœsee' in your mind's eye, that the two shapes are exactly the same.Now, decide whether the pairs shown in (B) and (C) are also the same. By using the same strategy, you might be able to ‘see' that the shapes in B are also identical, but the shapes in C are different – and remain different, whichever way you rotate them in your imagination. The drawings shown in Figure 1 are similar to those used by Roger Sheppard and Jacqueline Metzger in a classic study published in the Journal Science in 1971. Sheppard and Metzger found that the time taken to make a decision in this mental taxation task increases systematically as the angular disparity between the two drawn objects increases.These findings attracted great interest at the time, and continue to attract interest nearly four decades later. One reason for this enduring fascination is that Sheppard and Mà ©tier's findings showed that a mental phenomenon such imagination, which appears at first glance to be irredeemably private, subjective, and unobservable (by anyone else, aside from the person doing the imagining) can nevertheless be studied scientifically.Furthermore, their findings showed that one aspect of imagination, the mental rotation process, appears to operate in a highly systematic and lawful way. In the version of the mental rotation task to be used for this laboratory exercise, you will be presented with pairs of line drawings representing AD shapes, and will be asked to decide whether the two shapes are the same or not. As in the examples shown in Figure 1, the shapes will be presented at varying orientations.On trials where the correct response is ‘different' the two shapes are usually mirror images of each other. These features of the task make it relatively difficult! Do not be concerned if you make errors when you carry out this task. The dependent variable or this part of our experiment is percent correct; clearly the experiment would fail if everyone was able to perform t he task with 100% accuracy!