The Financial Health Of Denver Kids, Inc. Financial...

Memorandum To: Board of Directors From: Emily Cervantes Date: December 13, 2014 Re: Denver Kids, Inc. – Financial Analysis and Related Matters Introduction This memorandum addresses the financial health of Denver Kids, Inc. (DKI). This analysis will include a brief overview of the organization’s mission, tax-exempt status, governance, and financial statements. Also included is a break-even analysis for a proposed earned income activity for DKI. (1) Overview Denver Kids, Inc. is a 501 (c)(3) organization. The mission of DKI is to support Denver Public Schools’ (DPS) students, grades K-12, who face the personal challenges of higher risk environments to successfully complete high school, pursue post-secondary options, and become†¦show more content†¦83). As part of their duty to develop and approve sound fiscal policies, board members must review and approve proposed budgets, include a review of the budget’s reasonableness, and make sure that financial transactions are correct by spot-checking various financial transactions (Konrad Novak, 2004). Once a budget has been reviewed and approved, the board is responsible for ensuring that there are adequate resources for the implementation of the new budget (Konrad Novak, 2004). However, this does not mean that members of the board are responsible for writing grant proposals, â€Å"rather they must take ultimate responsibility for the financial success of the organizat ion† (Konrad Novak, 2004, p. 84). Although board members designate a fellow board member to act as treasurer, the financial responsibility does not fall on that individual, rather the responsibility is shared equally by each member, hence why it is important that each member acquire a basic knowledge of financial matters for service as a board member (Konrad Novak, 2004). (2) Governance and Internal Controls DKI’s strategic plan includes a campaign to decrease the high school drop out rate in the Denver community called the 2020 Vision and Strategic Plan. Working under the assumption that a student that drops out of high school is twice as likely to experience poverty, DKI hopes to

Causes Of Gang And Gang Violence - 1446 Words

Gang and gang violence has always been an ongoing problem within the country. Street gangs have evolved into some of the most notorious group associated with murders and killings that law enforcement agencies have encountered. Gang violence has become one of the most serious crime problem happening in the country that involves physical assaults, drive-by shootings, homicides, robberies, prostitutions, and home-invasion along with a long list of criminal activities. It had occurred and multiplied so fast in which it reach an all-time high epidemic of young gang people killed on the streets or entering into the juvenile and prison system throughout the country. Such death occurs on a daily basis especially in the inner cities that are†¦show more content†¦If the family associates love and respect for each other and themselves and engages in such act then it may deter them from trying to find it elsewhere. Juveniles engages in gang related activities because they lack the love and respect or living in abusive homes in which leads to troubled childhood delinquency. It encourages them to engage in gang to fulfill their emotional needs while at the same time vulnerable to the temptation of making money, the freedom and respect that comes with it. There are several positive and successful programs that are put in place in which involves the help and deterrence of youth from engaging into gangs. Such task of helping out the youth and future generations takes time and commitment. Possible solutions of getting involved in helping the youth that are in the gangs to get them off the streets are implementing the same gang model that they already know in which involves the commitment of one to another as members of a close-knitted family but without the drugs and violence. With the ideas and belief that they have already known would be easier to implement and develop programs that they are familiar to. Such programs should instill the same love, respect, and belonging as one would receive when joined a gang; therefore, it gives them another option of committing themselves in a positive way as a model citizen. It gives themShow MoreRelatedGangs and Teenage Violence Essay1413 Words   |  6 PagesGangs and Teenage Violence A gang is a group of people who interact among themselves. Teen violence is contributed to these gangs. Most gangs claim neighborhoods as their territory and try to control everything inside that territory. This kind of antisocial behavior is a major problem in American Society. Gang members are typical members of the same ethnic group. Fear and hatred for people of another race is called xenophobia. 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Gangs can often target the young and the vulnerable due to many reasons, such asRead MorePrison Gang Integration And Inmate Violence1400 Words   |  6 PagesIntroduction The reality of prison gangs cannot be over look. Many inmates join gangs for safety and protection during their incarceration. â€Å"Prison gangs is an organization which operates within prison systems as a self-perpetuating entity, consisting a group of inmates who establishes and organize chain of commands† (Pyrooz Mitchell). They also are governed by an established prison code. Research has shown that prison gangs have effects on non-gang members and the prison system. I will examineRead MoreGangs And Its Effects On Society Essay1320 Words   |  6 PagesGang members may feel that gangs are merely a family and other see them as violent people with no direction that need to be locked away. Gangs cause fear to those that live around them, but to children that have no support system gangs appear to be a surrogate family. Gangs are not all about friends committing crime, but to a gang member a way of life. Gangs that are a threat to society is a problem, but one that can be c hanged by silencing the influence of the media, parenting your children, andRead MoreA Summary On The Gang1100 Words   |  5 Pages2015 MS-13 Gang To be considered violent, you must know what violence is. Violence is the behavior with the intention of physically causing damage, pain, or some sort of physical action that would cause harm to someone else. When people are violent, they can form groups. These groups are usually gangs. Some of the most deadly and violent gangs are Los Zetas, Aryan Brotherhood, Latin Kings, and the most violent Mara Salvatrucha, or MS-13 (Erkan). Mara Salvatrucha is a transnational gang that has beenRead MoreThe Is A Gang And His Article Develops A Convincing Argument1640 Words   |  7 Pages Ludeke believes MLO is a gang and his article develops a convincing argument. According to the STEP Act, a gang is: Any ongoing organization, association, or group of three or more persons . . . having as one of its primary activities the commission of one or more of the criminal acts enumerated in paragraphs (1) to (25), inclusive, or (31) to (33), inclusive, of subdivision (e), having a common name or common identifying sign or symbol, and whose members individually or collectively engage in

Team Work free essay sample

Teamwork is the concept of people working together as a team to achieve the underlying objectives of the organization. The team  must have a clear vision of each of these short-term milestone goals as well as their impact on the long-term business goals of the organization. In many organizations today people working by themselves in achieving the overall objectives of the organization cannot accomplish certain goals and usually require people to work together with others due to its complexity, interrelatedness and the voluminous of the tasks undertaken. In fostering    there is no one individual who owns a work area or process all by themselves, people should be open and receptive to ideas and input from others in the TEAM. The values of teamwork should be shared among the members of the team while compensation and rewards should depend on collaborative practices as much as individual contribution and achievement. It is important to identify â€Å"† and thereby set a benchmark to the rest of the teams. It is important that staff work as part of a team to help with communication. For example if there is a safeguarding issue it is important to communicate you concerns as other people may have missed something, so that everyone knows what is going on. When staff works together as a team they support each other with tasks and this will create a positive environment and sets a good example for the children and young people in the class. For example if the children see the adults working together they will copy and help their classmates. TDA 2.6 – 3.2 Describe the purpose and the objectives of the team in which they work The school team job is to create and promote a safe and clean environment for children and young people to learn and develop. The purpose of the team is to help support and the child or young person with anything that they have a problem with. For example any educational or a personal problem. They work closely in partnership with parents or carers. They do this by informing them of any concerns with the child or young person or to praise the child if they have done something good. They also have a parents evening three times every school year to involve them in the child or young person’s progression. They promote equality and diversity within the school environment. They do this by treating each child and young person as an  equal no matter of race, gender or religion. The school team provide the child or young person with a quality education. They do this by following the curriculum and making sure it is available for everyone to learn from. At the school the team ensure they achieve the Every Child Matters outcome which is the following †¢Be Safe – by following health and safety policy, risk assessments and safeguarding policy. †¢Be healthy – with healthy eating menu at lunch time and with regular physical education lessons. †¢Enjoy and achieve – to encourage children to attend and enjoy school with exciting activities †¢Positive contribution to encourage children to make a positive contribution with community. †¢Achieve economic wellbeing – Teachers to encourage further education or training to help improve their lifestyle. TDA 2.6 – 3.4 Describe the importance of respecting the skills and expertise of other practitioners It is important to respect the skills and expertise of your fellow staff members to help develop a good working relationship. We need to respect each other because we can learn a lot from other people as no one person knows everything. It helps to listen to others in your team because no one is an expert at everything and we need to be able to ask others for help. If we do not respect people and are rude then no one will want to help you. An effective team can achieve more than an individual. This is because as a team you can work together and gets the task done quicker, but on your own it takes a lot longer. With respecting others on your team it creates a positive environment and encourages children and young people to do the same, because they look up to the staff as role models. When you respect a team members skills and expertise you can help support families and children because you can confer on any issues they may have and if you struggle then you can speak to others on your team for advice and any information they have to help with the situation.

Research Proposal on Branding Essay Example

Research Proposal on Branding Essay Branding is the process of the creation of the special symbol of a company, product or service which makes it famous and recognizable all over the world. A brand is a complex image of a company, the set of information which characterizes a certain product and makes it famous on the market. Branding is a wise strategy, which attracts clients and makes the product demanded. When a company produces a successful product or service, it starts to think about the ways of the improvement of its prestige and quality and advertises it in all possible ways. The experts who work on branding study the human psychology, personal preferences, the situation of supply and demand on the market, etc in order to create such a brand which would be accepted by the general public and be compatible on the market. A brand is a combination of an image, logo of a company, its acceptance among the consumers, etc. Very often experts say that a brand is an abstract thing, because if the person sees a brand, she has a certain image in her head and certain emotional attitude towards it. We will write a custom essay sample on Research Proposal on Branding specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Proposal on Branding specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Proposal on Branding specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A brand is more than simple advertising or marketing. It is a complicated and professional creation of an image which touches upon the product, the lifestyle of the customers, fashion, popular culture, spots, etc. For example, one of the most famous brands is the brand of the Coca Cola Company which produces soft drinks, but the company is also associated with sports, mass culture and even a period of the human history. Branding is a special category in advertising and marketing which is supposed to improve the company’s and the product’s popularity on the market and increase the customer’s credit towards it. A branding research proposal is a serious attempts of students to complete a good paper which would explain the purpose of the research of the topic on branding, defining its major principles and controversial sides. The student is supposed to prove that branding is worth investigation and the research paper about it will make a considerable contribution into the development of the topic. It is quite difficult to prepare a research proposal possessing poor writing experience and one will not cope with the assignment without the assistance of the Internet and its free example research proposal on branding strategy prepared by the experienced writers. It is obvious that students require a piece of advice in order to understand the way of formatting and composition of the paper, its structure, methodology, literature, editing and other important moments and only a bright free sample research proposal on employer branding will be useful to clear up all these questions. At EssayLib.com writing service you can order a custom research proposal on Branding topics. Your research paper proposal will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research proposal help at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all proposal details: Enjoy our professional research proposal writing service!

Free Union An Analysis

Free Union An Analysis The poem â€Å"Free Union† is written by the surrealist poet Andre Breton. It is great in many ways: as a free verse, for its complex nature, and is great for the unconventional ideas with which the female anatomy is depicted in the poem. Therefore, the title is to be seen as having different ideas and meanings.Advertising We will write a custom research paper sample on â€Å"Free Union†: An Analysis specifically for you for only $16.05 $11/page Learn More â€Å"Free Union† can be seen as the free union of the two sexes in general, between the poet and his wife, or between the poet and the ultimate woman living in his imagination. It can also indicate the free union of various heterogeneous images lying compressed in the poem, the images which otherwise would have remained unrelated in the outside world. It must also be taken as the free union of the strange and paradoxical words in the poem set with their utmost freedom. This paper is a n analysis of the poem to see its surrealistic qualities, to highlight the beautiful way in which the poet depicts the female body, and also to examine how various images used in the poem help the poet in bringing out the central idea contained in it. Surrealism began as a movement in arts and literature. It attempted to express the workings of the unconscious mind in art by strange imagery and unfamiliar juxtaposition of content. Though the movement was influenced by Dadaism, its originator is Andrà © Breton, the author of â€Å"Free Union†. It had important precursors in Baudelaire, Rimbaud and Lautrà ©amont. It also embraced Marxism for its revolutionary ideas. It believed in looking at the world with keener eyes and wanted to go beyond the conventions. Surrealism was more positive and was indeed an instrument of knowledge. Andre Breton’s poems must be read with these artistic and literary changes in mind. For him true reality lay in the subconscious, and he devel oped concepts and techniques to explore and express those depths. Therefore, in â€Å"Free Union† when he looks at the female body, his subconscious eye is active and it also has a Freudian approach to reality. The opening line can be taken as an illustration of it: â€Å"My love whose hair is woodfire her thoughts heat lightning her waist an hourglass† (Breton). Like Donne, he juxtaposes various images, but to get a proper meaning of the quoted line the reader has to go through the entire poem. The readers may get perplexed as they move through the diverse images in the poem, and for a coherent idea they have to be yoked together. They may get confused as the poet describes the same part of the body with several different, if not opposing, images. For example, Breton describes the tongue of his beloved as â€Å"smooth as amber and as glass/ my love her tongue a sacred host stabbed through/ her tongue a doll whose eyes close and open/ her tongue a fantastic stone† (Breton).Advertising Looking for research paper on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More This must be because her tongue has not just created one memory or one experience in the poet, but several. They bubble up from the unconscious mind in such a surprising way that a single image from the outside world is not enough to highlight what that female tongue had been to the poet in his life. Its passive nature, its erotic power, and its wounding power are juxtaposed in one line with various images. Similarly the poet moves on to the other parts of the body of his beloved with mixed memories and feelings. The readers have to delve deep into their unconscious, as the poet does, to knit a coherent meaning of the poem. As Keith points out, â€Å"The poem moves to an apparent climax in the evocation of the sex in terms of successively a gladiolus, a placer (deposit where precious metals such as gold or pl atinum may be found), a duck-billed platypus, seaweed, old sweets, and a mirror† (Keith). It is with the skilful manipulation of words that the poet is able to do this. A close observation of the poem, â€Å"Free Union†, reveals the way images are arranged and also the way they associate with each other or one another. The lines describing the lower part of the body, â€Å"my love whose legs are fireworks moving like clockwork and despair/ my love her calves of elder tree marrow/ my love whose feet are initial letters/ are keyrings and sparrows drinking† are an example of this. The tone is not only persuasive, but authoritative too. The reader’s attention moves from the leg to the images which stand for the leg. The poet is engaged in exploring something through these images and in these observations intuition has more importance than reasoning. The conventional way of using images with established relationship is replaced with new and strange ways. The re al gives way to the surreal in Breton’s poems. Everyone is familiar with a lady’s back and its beauty, with its erotic curve, but when Breton says that his lady’s â€Å"back is a bird’s vertical flight/ whose back is quicksilver/ whose back is light† (Breton), the reader is compelled to view the back of the fair sex again in a new light. He is sure to remember its â€Å"vertical flight† and its lightness, but it demands a thorough search into the past associations with one’s beloved. Mathews observes that â€Å"The more we read his verse, the more we perceive that it is the fugitive, fragile quality of the imaginative revelation that gives his poetry its special mood† (Mathews). One object in the poem either overlaps upon the other or is transformed into a new one.Advertising We will write a custom research paper sample on â€Å"Free Union†: An Analysis specifically for you for only $16.05 $11/page Lear n More For Breton objects become subjects. In other words, what one has conceived as an object is turned into a subject in the poem when it is used as an image to represent an intimate experience. What looks as mere appearance is penetrated into by the poet and he makes it a familiar one. The ordered classification is upset and the surrealist poetry creates a new order in the minds of the reader. Initially the poet describes how the eyelash, the eyebrow, and the temples of his beloved are, but it is in the last lines he reveals how her eyes really are: â€Å"my love of savannah eyes/ my love her eyes of water to drink in prison/ my love her eyes of wood always to be chopped/ eyes of water level earth and air and fire† (Breton). The images juxtaposed in these lines push the readers from the faà §ade of outer reality into the realm of surrealism. It is not the description of mere body but that of the soul too. The duality of body and soul, and the concept of time and p lace are altogether upset in the poem. Though Breton uses art as an artifact, he moves beyond in order to express his philosophical ideas and to show what surrealist techniques in poetry can achieve. In the words of Martin Seymour-Smith and Andrew C. Kimmens: â€Å"His influence has been so wide as to be almost incalculable: on psychoanalysis and feminism through Jacques Lacan; on politics via Herbert Marcuse, as well as anarchist thinkers; on criticism through Roland Barthes andAdvertising Looking for research paper on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More countless others; on British and American poetry via David Gascoyne, Robert Duncan, and, again, countless others† (Martin). The poem, â€Å"Free Union†, is great as a free verse, as a surrealist poem, and above all for its content. It teaches the power of the metaphor and ignites the readers’ imagination. Breton kept on pursuing the quest for freedom; he followed its course without thinking of the consequences. The greatness of Breton as a poet and the enduring literary significance of him can be traced in this fact. Reference Aspley, Keith. Free Union: Overview. Reference Guide to World Literature.Ed. Lesley Henderson. 2nd ed. New York: St. James Press, 1995. Literature Resource Center. Web. Breton, Andre. â€Å"Free Union†. Web. Matthews, J. H. Andre Breton. European Writers: The Twentieth Century. Ed. George Stade.Vol. 11. New York: Charles Scribners Sons, 1990. Literature Resource Center. Web. World Authors 1900-1950, Edited by: Martin Seymour-Smith an d Andrew C. Kimmens, The H. W. Wilson Company, 1996.

Women in Combat Arms essays

Women in Combat Arms essays Position Essay "Who Should Serve?" There are growing feelings in the United States that, as women are having more rights given to them that were previously restricted, women should be given everything that is offered to men. This is becoming very true in the military, where much sentiment is that women should be given the opportunity to serve in combat arms positions. Women are currently allowed to serve in combat support positions, such as military intelligence and air support positions, but they are not allowed to serve in positions such as infantry, armor, or field artillery. Many believe that it is time to open these positions to women soldiers and allow them to serve in the front lines of combat. Although women are currently allowed to serve in combat support positions in the military, women should not be able to serve in combat arms positions, because women do not have physical capacity to serve in these positions, would have trouble dealing with the emotional restraint involve d in war, and could cause a decline in the morale of their unit. Those that oppose my idea of continuing to bar women from combat positions feel that it is sexist and politically incorrect. Some feel that limiting women to support positions is insulting to women, and that it is damaging to the relationships between men and women in the military. Furthermore, many believe that women should be given an equal chance to prove themselves alongside men. These people point out that some women may be able to stand up to the rigors that are required in combat arms positions; therefore, these women should be given the opportunity to serve in the military in these positions. The opposition also points out that the military has become more driven toward teamwork, and that a woman who is capable of being committed to such a design would be able to serve in any position in the military if she willing. Some counterparts also point out that many men may also be emotionally...

Analysis of the government institutions, society, political system of Essay

Analysis of the government institutions, society, political system of Greece, - Essay Example The organizational structure created by the authorities is the most significant entity in predicting the performance of the community. The consideration within the paper accords the system in Greece and the impacts of the established societal system. The government institutions and political system within Greece present a given impact on the societal setting. With the structures established under consideration, the result can offer judgement to argue for or against the established framework in offering the needed result and stable coexistence. The modern civilization and the presented aspects in Europe had been considered to have origins from the ancient civilization in Greece. Ancient Greece had been organized into stable political systems that offered the ventures to create societal systems identified through the rich theatrical presentations, culture and architecture. The organization of the Greece had been included in relation to achieve civilization within Europe. The organization witnessed Sparta depict an Oligarchy government system, democracy established in the central Athens and monarchies established within the other states to establish an organization that lacked in the majority of the other states across Europe. The stable political system established within Greece led to the origin of the stability witnessed as compared to other European nations. The transition of the political Greece system fails to be listed in the format of transformation from feudalism to anthropocentrism as in the other European civilizations. The state had been under the centralized government system that had been influenced by the rule in Rome. However, in 1974, Greece had been altered to a democratic state to alter the relationship and role of the state and civil societies. The modifications saw the transition from the centralized governing system that saw a prolonged dictatorship rule of the military. The change saw the formation of

Report of India Essay Example | Topics and Well Written Essays - 3000 words

Report of India - Essay Example India is the country which in the modern days is showing all the signs of the modernism and the liberalism. The industries that the state has contribute to the greater extent to the economy of the sate. However if we go deeper and deeper we see that the problems that the state has are deep rooted and the problems have to be solved as soon as they can be. The report will discuss the main reasons of the failure of the Indian women to make there space in the political scenario. The reasons would be specific enough as far as the failure of the women in the political scenario is concerned. The changes that are being made in the political scenario so that the participation of women in the parliament is increased will be discussed. In addition it will be seen that what are the scopes of the changes and what do the strategies offer. The report will not go into the depth of the governments analysis of the political scenario and the political makeup of the Indian governments. Therefore the report will be restricted to the importance of the women in the political scenario in the state if India and how the changes can be made in that case. The specific areas to discussed inn this report specifically include the ways and the strategies to be designed andimplemenetd to increase the awareness of the women in India and the way to increase there roles in the government formulation. The report focuses the ways in which the women should be encouraged to participate in the political formulation along with the men without thinking that the men are superior to the women. Kulke and Rothermund (2004) discuss that India is the country with the population of around the figure of one billion. It is a big number of the population for the huge country as India. If the statistics are carried out and the numbers are seen than India has the second place in having the greatest number of population, while the greatest population resides in the country of china. India is

Communicate in a business environment Essay Example for Free

Communicate in a business environment Essay 3.1 Describe ways of verbally presenting information and ideas clearly 3.2 Explain ways of making contributions to discussion that help to move them forward 3.3 Describe methods of active listening 3.4 Explain the purpose of summarising verbal communications 4.1 Describe ways of getting feedback on communications 4.2 Explain the purpose of using feedback to develop communication skills Describe ways of verbally presenting information and ideas clearly to present any information or ideas I need clearly I often use simple language and short sentences this makes it easier for everybody to understand. Also I present the information is a variety of ways as some people understand things and concepts in different ways. For example; some people understand by hearing or seeing. Before I present any information or ideas I always plan out what I want to say, I often also take out any information that is not necessary. I also use active and personal language like ‘’you’ and ‘we’’. Explain ways of making contributions to discussion that help to move them forward To make conversation move forward, I often learn to listen to people and give importance for everybody’s ideas. This way I can make positive contributions that can lead to further discussion. I also often do not make a contribution to a subject who isn’t positive or may not affect me or my work. Describe methods of active listening In order to perform within LSG and to develop my skills listening is one the most important skills I should obtain. As it will portray the quality of my relationship with my team and clients. Listening is important as I need to often obtain information from others to learn new things. Methods of active listening include: Listening calmly without interrupting, so that I let the other person speak and show them that I care and respect them Asking others to repeat if I do not understand anything, in order to avoid mistakes Taking notes of important points, so that I do not forget or miss out on any important points Confirming what I have understood, so that there is no misunderstanding of information Explain the purpose of summarising verbal communications The purpose of summarising verbal communication is to identify major points, behaviours, thoughts and feelings that have been discussed. I then often collate all the information I have collected. By doing this is helps to have a clear precise outline of all communications. Describe ways of getting feedback on communications I believe that feedback completes the entire process of communication. Feedback helps us to decide if the communication was effects and useful. I often get feedback from my line manager Scott or I often get it from clients on the phone. If any feedback given is to improve on anything I often make note of the feedback and make a working progress for myself to include the suggestion in my work. Explain the purpose of using feedback to develop communication skills I use feedback for improve my work performance. It helps improve my work ethnic, team work and quality of my work. To help develop communication skills the feedback has to be received and acted upon. Once I have acted upon feedback I always let my line manager Scott know so that he can see I am willing to learn and enthusiastic and this may encourage people to offer me feedback in the future.

Exploring My Mental Illnesses Essay -- Borderline Personality Disorde

In today’s society it’s very difficult for people to successfully identify who they are, where they belong in this world, as well as establish and maintain healthy relationships with those around them. These issues can considerably be much more problematic for someone with a mental illness. Furthermore, these challenges can be even worse for an individual who has a mental illness but hasn’t been officially diagnosed with an overall condition; therefore, making it all the more difficult for that person to receive the proper help and assistance needed to live a happy and successful life. I just so happen to be one of those individuals who has never been formally diagnosed with a mental disability. Other than being noted for suffering from excessive anxiety and depression as a teenager, I have no actual idea what mental condition I may have. So, in an effort of gaining a greater understanding of myself, I’d like to explore several mental illnesses that descr ibe some of my symptoms in order to see which aspects of these disorders match my life experiences. The first disorder to which I believe closely pertains to me is Borderline personality disorder. According to Pamela Bjorklund, this serious disorder is most accurately described as a consistent pattern of instability and impulsive behavior within the contexts of relationships and self-image, among many others (5). It is believed to be caused by childhood traumas such as parental neglect or sexual, physical, or emotional abuse (Bjorkland 5). Borderline personality disorder could also be caused by exposure to harmful environments such as war and disease (Bjorklund 5 & Holm el at. 560). However, as Bjorklund states according to the Diagnostic and Statistical Manual of Mental Diso... ...earch Complete. Web. 24 Apr. 2014. Levy, Kenneth N. "Subtypes, Dimensions, Levels, and Mental States in Narcissism and Narcissistic Personality Disorder." Journal of Clinical Psychology 68.8 (2012): 886-897. Academic Search Complete. Web. 29 Apr. 2014. Pincus, Aaron L., Nicole M. Cain, and Aidan G. C. Wright. "Narcissistic Grandiosity and Narcissistic Vulnerability in Psychotherapy." Personality Disorders: Theory, Research, and Treatment (2014): PsycARTICLES. Web. 29 Apr. 2014. Zbozinek, Tomislav D.Rose, Raphael D.Wolitzky-Taylor, Kate B.Sherbourne, CathySullivan, GreerStein, Murray B.Roy-Byrne, Peter P.Craske, Michelle G. "Diagnostic Overlap of Generalized Anxiety Disorder and Major Depressive Disorder in a Primary Care Sample." Depression & Anxiety (1091-4269) 29.12 (2012): 1065-1071. Psychology and Behavioral Sciences Collection. Web. 29 Apr. 2014.

Critical and Creative Thinking Essay

INTRODUCTION What is thinking? Basically, thinking is one way for human to practice the act or exercise their intellectual or process of thought. In other way, thinking can also mean as a way of reasoning and judgment. In easier words, thinking is the active process by which human develops by understandings of us, others and our world. The process of thinking enables us to solve problems, interpret information, make sense of our feelings and attitudes, discuss important issues, establish beliefs, and work toward the completion of goals. Thinking is an essential component in our life as a human being. As saying by Bill Beattie goes, â€Å"The aim of education should be to teach us rather how to think, than what to think – rather to improve our minds, so as to enable us to think for ourselves, than to load the memory with thoughts of other men.† Thinking can be derived in two ways, critical thinking and also creative thinking. Critical thinking is active and purposeful thinking about how we arrive at our understandings of everything in this world and selecting those modes of thinking which are most successful in clarifying and enhancing our understanding. Critical thinking is self-guided, self-disciplined thinking which attempts to reason at the highest level of quality in a fair-minded way. People who think critically in a consistent manner attempt to live rationally, reasonably, and empathically. â€Å"The function of education is to teach one to think intensively and to think critically. Intelligence plus character – that is the goal of true education.† – Martin Luther King, Jr. Critical thinking is an exceptional mode of thinking about any subject, content, or problem – in which the thinker improves the quality of his or her thinking by skilfully taking charge of the structures inherent in thinking and imposing intellectual standards upon them. Creative thinking is a way of looking at problems or situations from a fresh perspective that suggests unusual solutions which may look unsettling at first but eventually become useful and brilliant. Creative thinking can be inspired both by an unstructured process such as brainstorming, and by a structured process such as lateral thinking (higher order thinking). A simple definition of creativity is the ability to imagine or invent something new. However, creativity is not the ability to create out of nothing, but the ability to generate new ideas by combining, changing, or reapplying existing ideas. Some creative ideas are surprising and brilliant, while others are just simple, good, practical ideas that no one seems to have thought of yet. â€Å"Creative thinking is not a talent; it is a skill that can be learnt. It empowers people by adding strength to their natural abilities which improves teamwork, productivity and where appropriate profits.† — Edward de Bono Creative thinking is the process which we use when we come up with a new idea. It is the merging of ideas which have not been merged before. Brainstorming is one form of creative thinking: it works by merging someone else’s ideas with your own to create a new one. You are using the ideas of others as a stimulus for your own. This creative thinking process can be accidental or deliberate. â€Å"It is the function of creative people to perceive the relations between thoughts, or things or forms of expression that may seem utterly different, and to combine them into some new forms, the power to connect the seemingly in connected.† – William Plomer The importance of critical and creative thinking is undeniable. In order to comply with the National Education Philosophy; which emphasize on the development of a whole-rounded individuals and capable of taking challenges, CCTS is very crucial and important to be nurtured in every students or individual. Part 1 – CURRENT SITUATION OF CCTS IN SCHOOL. I have been working as a contract teacher for 3 years in two different schools. Throughout those 3 years, I have been teaching Mathematics for one year and teaching English Language for about 2 years. As far as I can remember, during my contract as an English teacher, CCTS was not being implemented and in fact, I don’t even know the importance of critical and creative thinking skills that have to be highlighted and implemented to the students. But, I realize that the Literature Component that currently being taught in school is very suitable and able to nurture CCTS in students. This is because, it promotes students to think of the situation, analyse the current situation and interpret what is going to happen in the future. Besides, some of the literature components such as poems make students think something outside of the ordinary and be creative to play with the words and also the meaning of the sentences. I remember from my previous course on Literature Component during my contract teacher is that, the awareness as to the need to cultivate CCTS among students in Malaysia has been an issue of concern to many. Malachi Edwin (1992) stated that literature in English besides developing reading skills will also help develop students’ critical thinking skills. He adds that these skills will in turn provide students opportunities to understand themselves and their fellow human beings better. In line with Malachi Edwin’s view on the potentials of literature and its role in the cultivation of CCTS, the present research is aimed at using literature as the base through which CCTS can be promoted effectively. Literature in English has been chosen from the many subjects offered in the Malaysian curriculum for two reasons. Firstly, literature in English can be seen to cut across the various subjects in the curriculum as the contents of literary texts are so diverse that they incorporate social, political, scientific, technological, medical and all other areas of life. Secondly it is an undeniable fact that literature plays an important role in our present curriculum since it is now being taught to students from Form 1 to Form 5 as a component of the English Language syllabus. There is no doubt that the very nature of the subject which requires analysis, solving problems and interpretation can encourages critical and creative thinking. In English Language, other syllabus that are currently being taught such as grammar, reading comprehension and others would not make student to fully use their thinking process. As the knowledge is something that you can remember and it is basically a skill that u can achieve. It is strongly believe that learners can only become proficient language users if they, besides using the language and knowing the meaning, could display creative and critical thinking through the language (Kamarul Kabilan, 2000). This suggests that the learners must be creative in their production of ideas, and critically support them with logical and rational explanation, details and particulars and also examples. For me, as a teacher, it is essential for us to recognise the subject in our curriculum before we can understand and trying to teach students or cultivating CCTS in studying literature. The role of literature in English in the Malaysian curriculum has gone through tremendous changes. Before this, literature components that have been taught in school are just simple to know about the story and how to answer the examination. Most of the students or even teacher do not know that the literature components is actually a powerful tool that can be used to instil critical and creative thinking in students. The English language syllabus for Form Four states clearly a number of objectives of the curriculum but the objective which is of relevance to the present study is Objective Number Three as quoted below: ‘listen to, view, read and respond to different texts, and express ideas, opinions, thoughts and feelings imaginatively and creatively in spoken and written form’. (Huraian Sukatan Pelajaran, Ting IV. KPM, 2003) Part 2 – CHALLENGES FACED IN IMPLEMENTING CCTS IN SCHOOL. There are basically three reasons why CCTS is quite difficult to be implemented in school. They are: 1) Teachers themselves, 2) Students background, and 3) School Authority. First, during my contract with the school, I have never been exposed to CCTS. I don’t even know the existence of CCTS in school. The first time I heard about CCTS is when all English teacher was sent to short courses on Literature Component in 2009. Besides that, I have never know about the training in CCTS and the school never emphasize and put interest in getting the teacher trained in CCTS. Even though the teachers has been sent to the courses on the implementation of CCTS in Literature Component, we have no idea on how to implement the CCTS and still lacking in the idea to teach CCTS in class. We basically have the basic idea of CCTS but the problem is, we do not know how to implement the skills in teaching the language. Besides that, teachers have a lot of responsible rather than teaching students. There is lots of clerical work that should be done. This is somehow can interrupt teachers focus in giving all out in class. Teachers were given work out of their scope. There is too much administrative work and teaching subjects they were not trained for. In Malaysian education context, teachers play huge role in teaching and learning. They determine and direct the content, activities and processes of teaching and learning in classrooms. It is the teachers who decide on the aims, goals, and strategies of teaching to be implemented in classrooms. Unfortunately, not all teachers have the same idea about teaching. It is not only the students who need to think and act creatively and critically but the teacher should also do the same. When I was thinking about the Set Induction for my lesson, I had been challenged to think of a set induction that I had never use or seen before. In making the students interested to what the lesson are going to be for that day, I have been using songs, drama or even quotes from famous celebrities for my induction set. Secondly, the education system should teach students to be great thinkers, not followers. Unfortunately, it did not work out that well. This might be happening because of the student’s background. Sometimes, the family is not very helpful in ensuring the successfulness of one student. Parents also play an important role in providing encouragement for children to learn. Encouragement and incentives such as praise and prizes should be given to kids if they get good results. The education of the child is the collective responsibility of the family members. The education of the children in a family is the collective responsibility of all family members. The student will become a good thinker and they should be able to master critical and creative thinking. As such, they should be trained with activities that have been focused and aimed to produce a high intellect thinker. Unfortunately, not all students are interested because they fail to see the importance of thinking skills or even learning English. In short they do not know why they need to learn English. One way to solve this problem is, we as a teachers have to give a reason and rational in learning English. I have to do this, because students nowadays always want to know or have rewards when they do things, including studying. Thirdly, the school authority can also become a problem for teacher to implement the CCTS. The task given to teachers by the school authority sometimes can take teachers time and energy. Besides that, the teachers need to comply with the syllabus that they had to finish in the given time. This is sometimes can become a challenge for teacher to spend time in conducting critical and creative thinking in class. Even when I was a teacher, I have some difficulties in finishing the syllabus on time, especially Literature Component. When teaching Literature Component, I need to take some extra time to let the students think about the story or poems. Some students do not know how to interpret the information from the poem. This is actually quite hard for teacher to teach the students the thinking skills when there is no enough time. Thinking skills is not something that the teacher can teach over night, but it takes some time to do it. Part 3 – POSSIBLE SOLUTIONS AND RECOMMENDATION Every problem must have a cure. In order for CCTS to be fully implemented and useful in school system, all the teachers need to be exposed to any new invention in general and ‘thinking skills’ specifically as well as how to incorporate them in the lessons, such as through videos, workshops, talks, and others. Besides that, continuous development must be carried out from time to time as ‘refresher’ course for the teachers. This is because, teacher are just like another human being that always forgets and tend to be careless. Apart from that, teachers need to be aware of the importance of thinking skills so that it will be carried out in the classroom more and can be fully utilised on classroom. Furthermore, the questions asked in the classrooms will determine the ‘thinking’ that the pupils are doing, so teachers need to be exposed and nurtured to have and apply questions and questioning technique that will elicit thinking. Teachers should also know the activity that will be done in classroom. The activity should be able to get students to observe the texts particularly literature components carefully and critically, to draw upon their vocabulary and to think creatively and critically about the material given. Besides training and preparing teacher to be critical and creative, problem-based learning (PBL) can also be one of the methods that can be used to challenge students to learn how to think. Students will work cooperatively in groups to find solutions to real world problems and more importantly, to develop skills to become self-directed learners. Here, the goal of problem-based learning is viewed as learning for capability rather than learning for the sake of acquiring knowledge. Students develop critical thinking abilities by constantly relating what ideas they generate and to what they want to do with the information (Gallagher, 1997). In an activity like problem solving, both kinds of thinking are significant to us. First, we must examine and study the problem; then we must create potential solutions; next we must pick and implement the best solution; and finally, we must assess the efficiency of the solution. As you can see, this process reveals an alternation between the two kinds of thinking, critical and creative. In practice, both kinds of thinking operate together much of the time and are not really independent of each other. Furthermore, for me, as a teacher we have to think aloud in front of our students. Let them hear what are we thinking and puzzling our way slowly through problems in the subject. I have tried to think aloud in class in front of my students, and they show a good response. Especially, when they say that they never think the way that I thought and surprise to hear my thought. But, when doing this, the teacher should voice our thinking slowly and clearly, so the students able to hear them and response to them. In Critical and Creative Thinking Skills class, I have learned about Socratic questioning. Now I know that as a teacher, we have to regularly question our students Socratically. Such as, investigating various dimensions of their thinking: their purpose, their evidence, reasons, data, their claims, beliefs, interpretations, deductions, conclusions, the implications and consequences of their thought, their response to alternative thinking from contrasting points of view, and others. CONCLUSION Creative and critical thinking skills should not be taught separately as an isolated entity, but embedded in the subject matter and woven into the curriculum. Due to this, the present educational system in Malaysia no longer put emphasis on the 3Rs but rather stressed critical thinking skills, scientific skills as well as technological skills in the schools’ curriculum. It is in fact possible to do creative and critical thinking activity often, in any English language class. However, being stuck in the curriculum system as in Malaysia, with the exam-oriented teaching and learning in school, I tend to predict that CCTS will be quite hard to be fully implemented in school. However, with the fresh English curriculum introduced by the Ministry of Education starting from year 2010, I really expect that students will be further exposed with new ways of teaching and learning in English. It was stated that the change of the curriculum involves the language art and grammar components with focus on fun learning as well as the ability converse in Standard English, with emphasis on pronunciation and phonics (Ministry of Education, 2009). If the changes are actually applied and assessments are made on the result, I am certain that we can do better in enlightening the teaching and learning of English in Malaysia and at the same time produce students who are able to think critically and creatively in any situations. REFERENCES Beyer, B. (1987). â€Å"Practical Strategies for the Teaching of Thinking.† Boston: Ally and Bacon Inc. Kamarul Kabilan ( 2000) .Creative and Critical Thinking in language Classroom.The internet TESL Journal, Vol. VI, No. 6, June 2000 retrieved 16th April 2010 from http://iteslj.org/Techniques/Kabilan-CriticalThinking.html Moore,K.D. (2005). Effective instructional strategies: from theory to practice. California: Sage Publications Inc Nurliza Othman (2002) Thinking Skills; A motivational Factor in ELT. Jurnal Pendidikan IPBA (2) 5 2002 ; 101-109 White, R.V. (1995) .New Ways in Teaching Writing. USA : Teachers of English to Speakers of Other Languages ,Inc

Cost Accounting System of Bpl

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

Soil Analysis Essay Example

Soil Analysis Essay Example Soil Analysis Essay Soil Analysis Essay Soil forms the basis of the world we live in. It is the top layer of the Earths surface, consisting of rock and mineral particles mixed with organic matter. There are many varieties of soil around the world from Clay to Sand and from Rainforest to Mud. Different types of soil have their own individual characteristics that in turn affect the suitability of growth. This is due to different nutrient levels, water holding capability, pH etc. Many species of plants have adapted to better suit their soil environment. These adaptations have allowed certain plant species to thrive in an area in which other plants would never survive. Mangroves are highly admired for the way they have adapted to live in a saline environment. Flora naturally need freshwater to survive just as we do. Then how can mangroves survive growing in salt water? Mangroves have adapted to filter out the salt when it is absorbed along with the nutrient filled water. This salt is excreted through roots, leaves and bark. What is left is freshwater that can be used by the mangrove. This may seem like a big deal when you could just grow in fresh water however this adaptation allows mangroves to have less competition from other flora. The following experiments are to observe the individual characteristics of 3 different Zones of Mangrove Mud and also Beach, Rainforest and Clay Soil. The purpose of these experiments is to carry out various experiments and thus observe the different characteristics of soils. These characteristics can be compared to see how differences in soil might determine the type of vegetation that grows there. Safety Precautions: Make sure gloves are worn at all times as there are some harmful bacteria and diseases in dirt. Experiment 1 Soil Texture: Aim: To find the percentage of sand, clay and silt in different soil samples. Prediction: I predict that the soil with the highest percentage of sand will be the Trinity Beach sample. The soil with the highest percentage of clay will be the Clay sample. The soil with the highest percentage of silt will be the Outer Zone Mangrove Sample. Materials: * 6 x 200mL measuring cylinders * 3 x Mud samples from different areas of the mangroves (Inner, Middle and Outer Zones) * Ruler with mm measurements * Disposable Gloves * 3 x Samples of various areas (Beach, Rainforest and Clay Soil) * Spoons * Sieve Diagram: (For Step 4 and 5) Procedure: 1. Sift all of the samples to remove insoluble lumps of dirt, plant debris etc. 2. Measure 40mL of the first dried sample (for example Inner Zone Mud) into a measuring cylinder and label it accordingly. 3. Fill the cylinder with 200mL of water and shake until all the dirt particles are mixed throughout the water. 4. Put the cylinder down on a level bench and measure the depth of the sediment after the following time intervals: 30 seconds, 30 minutes, and 12 hours. 5. Repeat for each dirt sample. Record results on the table. Results: Mangrove Mud: Inner Zone Mud Middle Zone Mud Outer Zone Mud Stoney Creek Rainforest Trinity Beach Soil Clay Soil 30s depth (sand) 30 min depth 12 hour depth (total depth) 17 mm 30 mm 41 mm 11 mm 20 mm 37 mm 5 mm 34 mm 51 mm Minimal 29 mm 38 mm 28 mm 32 mm 33 mm 12 mm 25 mm 54 mm Sand layer (30s depth) Silt layer (30 min 30s depth) Clay layer (12h 30min depth) 17 mm 13 mm 11 mm 11 mm 9 mm 17 mm 5 mm 29 mm 17 mm Minimal à ¯Ã‚ ¿Ã‚ ½ 29 mm 9 mm 28 mm 4 mm 1 mm 12 mm 13 mm 29 mm % Sand = Sand depth Total depth 41.46 % 29.73 % 9.80 % Minimal 84.85 % 22.22 % % Silt = Silt depth Total depth 31.71 % 24.32 % 56.86 % à ¯Ã‚ ¿Ã‚ ½ 76.32 % 12.12 % 24.07 % % Clay = Clay depth Total depth 26.83 % 45.95 % 33.34 % 23.68 % 3.03 % 53.70 % Discussion: There are many different kinds of soil and they all have there own individual characteristics that affect the flora growth in that type of soil. These characteristics are things like: * The capacity of soil to hold minerals and water * The movement (capillary action) of water into soil * The drainage ability of water through the soil These are just a few of the characteristics affected by the amounts of clay, sand and silt present in the soil. These three sediment types were determined through the experiment above. It was determined that the soil sample with the highest percentage of sand was Trinity Beach with 84.95% of the sample being made up of sand. This is obviously no surprise but note how it is still made up of other types of sediment. On average sand is made of silica which is a mineral similar to quartz and opal. This is a hard substance that resists erosion. This insoluble mineral does not offer the best conditions for flora growth as nutrient and water trapping in the soil is difficult. The sand in the Trinity Beach area upholds the characteristics outlined for silica however due to the results above it is evident that the soil also contains 12.12% of silt and 3.03% of clay. These other sediments may help to trap the necessary nutrients for plant growth in the soil. The flora that grows on the beach is hardy (casuarinas and Spinifex). This is due to the limited amount of water and nutrients available. The highest percentage of Silt in the soil samples was Stoney Creek rainforest (76.32%). Rainforest is a nutrient high area where flora growth is prominent. This nutrient level is due to the way silt (and also clay) traps the nutrient rich water needed for the extensive growth. Silt is made up of finely eroded rock (this rock is largely made up of quartz and feldspar). This sedimentary silt is washed down with the rain and is trapped amongst the roots of trees. In relation to the mangroves, this silt is washed downstream in the annual floods and trapped in the particular roots (stilt, prop etc). This root network holds the nutrient laden silt to be used when needed. Without these roots (if the mangroves are cut down) the silt will wash through along with the nutrients. This silt collects at river mouths, causing shallower water and in the case of the nearby Great Barrier Reef in the Cairns area silt deposits that destroys the original habitat. Obviously the clay soil sample contained the highest percentage of clay (53.70%). Clay, when wet, is a flexible substance that can be moulded at will. When dry it becomes rock like and perfect for holding soil together. This characteristic is highly beneficial to the environment in the way it helps to prevent erosion. Clay is not necessarily highly nutrient filled sediment but, like clay, it is finer grained and holds a lot of water. Soil with high clay percentages is not a preferable flora environment because it is not well draining. Some plants still live in clay soil and many Australian plants have adapted to this especially wattles. Mangrove Mud contains its fair share of clay (ranging from 36% to 46%). This clay is responsible for the sticky characteristic of mud when it is wet. Clay helps to hold the mud together to avoid it being washed into the river or wetland. Clay is not well draining and could be responsible for the way mangrove mud appears to be wet even when the tide ha s long since gone out. It was often difficult to take readings of the amount of soil that had settled at different time periods. In the case of the mud samples they are rich in silt and clay and this clouded the water. It was difficult to determine what was actually settled from what was still suspended in the water above. A reading was taken and this was compared to readings taken when the water had cleared and all particles had settled. At this stage it was quite easy to see the different sediments that had settled. This difficulty in recording the levels could give reason for an amount of percentage error. Conclusion: The different sedimentary percentages analysed in this experiment are responsible for the individual flora species that grow in some areas but not in others. This variation in plant types is important to provide different habitats and food sources for Australian wildlife and marine species. Experiment 2 Soil Permeability: Aim: To observe the rate at which 50mL of water passes through different samples of saturated soil and mud. Prediction: I predict that it will take the longest amount of time for 50mL of water to pass through the Outer Zone Mud. I predict that it will take the shortest amount of time for 50mL of water to pass through the Trinity Beach Soil Sample. Materials: * 6 x 100mL measuring cylinders * 3 x Mud samples from different areas of the mangroves (Inner, Middle and Outer Zones) * 1 x 100mL beaker * Disposable Gloves * 3 x Samples of various areas (Beach, Rainforest and Clay Soil) * Filter Wool * 6 x 75mm filter funnels * 6 x Timers Diagram: (For Steps 8 and 9) Procedure: 1. Loosely plug the necks of all the filter funnels with filter wool and place a 100mL measuring cylinder beneath each of them. 2. Take up the first funnel. Fill the funnel about one third with the first sample of dry dirt. 3. Repeat this for each individual funnel and dirt sample. 4. Place each funnel in a 100mL measuring cylinder. 5. Pour approximately 50mL of water in each funnel. 6. Allow the water to filter through the dirt until it stops dripping. This is the point at which the dirt is fully saturated. 7. When this point is reached empty the cylinders and replace back under the saturated soil funnels. 8. Pair each funnel and measuring cylinder set up with a Timer. Add 50mL of water to each funnel and start their timers as you do so. 9. Time how long it takes for the 50mL to pass through each sample that is until the drip rate is less than one drip per minute. 10. Do NOT discard the saturated soil sample as it will be used in Experiment 3. Results: Sample Type Time It Takes For 50mL To Pass Through Saturated Sample Inner Zone 13.56 minutes Middle Zone 17.32 minutes Outer Zone 23.14 minutes Clay Soil No Dripping At All Trinity Beach Soil (Sand) 17.32 minutes Rainforest Soil 7.54 minutes Discussion: Soil naturally traps water and this can be determined by testing it for Soil Permeability. It took the longest for the 50mL of water to drip through the clay because it didnt drip at all. Clay is a highly water absorbing substance and when wet the particles cling together creating a thick goop. This thick clay settled in the bottom of the funnel. There were no more gaps to allow water to flow through so it accumulated in the funnel. In the environment clay soil also absorbs this water and when it reaches a certain point of water absorbency it can no longer absorb any more water. This non-absorbed water runs off the clay soil and floods nearby rivers and creeks. This not only becomes damaging floodwater but it limits the clay to how much nutrients they can absorb through the water. The drainage of soil is also important. Soil that either drains to fast or drains to slow can affect the floras growth. The clay could not drain and this would lead to root rot and lack of oxygen available to the plants roots. Mangrove mud can absorb a lot of water and therefore trap a lot of nutrients. However they also contain a lot of clay (26% to 46%) and this along with the increase in water due to tidal activity makes it difficult for mangroves to absorb oxygen through underground root systems. This is the reason that mangroves have evolved to have roots like stilt roots, aerial roots and knee roots. The rainforest soil drained the fastest of all the soil samples. Rainforest soil is full of flora debris that creates well draining holes in the soil. The soil is also well aerated which allows gaps for the water to run through. This is not a problem for the flora as it is well known that a lot of rain falls in rainforest areas. Conclusion: It is necessary to have a good balance of absorbency and drainage to make conditions for flora growth as good as possible. Mangroves live in a less suited environment and this has been the reason for the evolution of above ground roots to breath and help with stability. Experiment 3 Field Capacity: Aim: To measure the water-holding ability of a soil. This is to get an idea of the maximum amount of soil moisture available to plants, since the water which drains off due to gravity is in the root zone too briefly to be absorbed. Prediction: I predict that the Rainforest Soil will have the best water-holding ability however the Inner Zone Mud will hold the least amount of water.. Equipment: * The 6 Saturated Soil samples left over from the last experiment * 6 x 100mL beakers * 6 x plastic spoons or spatulas * Balance accurate to 0.01g * Permanent marker * Drying oven set at no more than 105à ¯Ã‚ ¿Ã‚ ½C Procedure: 1. Label each evaporating dish so that later when the saturated soil sample is added it is not confused with the other ones. 2. Weigh each evaporating and record its weight under its appropriate name on the results table. 3. Transfer each soil sample to its appropriately labeled evaporating dish (do not include the filter wool used in the last experiment). 4. Weigh each evaporating dish along with its soil sample. Subtract the weight of the evaporating dish from this weight to find the weight of the Soil + Water. 5. Place the dishes in a drying oven at 100à ¯Ã‚ ¿Ã‚ ½C and allow the dish to dry for 24 hours. 6. Allow the evaporating dishes to cool then weigh them. Subtract the weight of the dish from this weight to find the weight of dry soil. 7. Subtract the weight of dry soil away from the weight of the original soil + water to find the weight of water lost. Results: Trinity Beach Stoney Creek Rainforest Clay Outer Zone Mud Middle Zone Mud Inner Zone Mud 1. Mass of Evaporating Dish 49.62 41.62 48.09 43.51 48.22 45.31 2. Mass of Evaporating Dish and Saturated Soil 97.71 78.78 90.31 83.88 82.00 85.29 3. Mass of Saturated Soil (2 1) 48.09 37.16 42.22 40.37 33.78 39.98 4. Mass of Evaporating Dish and Dry Soil (Final Mass) 87.22 63.07 79.09 68.25 70.81 70.87 5. Mass of Dry Soil (4 1) 37.60 21.45 31.00 24.74 22.59 25.56 6. Mass of Water in Soil (3 5) 10.49 15.71 11.22 15.63 11.19 14.42 7. Percent of Water in Soil Mass Of Water (6) Mass Of Saturated Soil (3) 21.81 % 42.28 % 26.58 % 38.72 % 33.13 % 36.07 % Discussion: Field capacity is a measurement of the water-holding ability of individual soils. Soil can only hold so much water and then the rest becomes drain off. This in turn is the maximum amount of water available to the flora growing in that soil. The Stoney Creek Rainforest soil sample contained the most amount of water held in the sample (42.28%). This high percentage means that this particular soil sample holds the most amount of nutrient rich water for flora use. This is highly beneficial for the use of the plant at that time and also for storage of water and nutrients for later. The increased holding ability of the soil means that less water is wasted. The soil with the least holding ability is the Trinity Beach sand (21.81%). The Trinity Beach sand sample is obviously from the beach and this is by a tidal mass of water. These tidal tendencies soak the soil say once a day. The tide is always going to be there so the soil does not need to store as much water. Also it is not capable of storing a lot of water because of its grainy structure instead of finer particles (silt and clay) that can absorb water (Experiment 1). Mangroves need to absorb a lot of water to obtain as much nutrients as possible. Mangrove mud is able to hold a lot of water (33% to 39%) however this water is predominantly saline. The mangroves have evolved to use this nutrient rich water by filtering out the salt. This leaves the plant with fresh water filled with the nutrients. Conclusion: It is necessary for some soils to absorb a lot of water but it is also important to have a certain level of drainage ability. If the soil absorbed ALL of the water then root rot would occur. Also if all of this water was absorbed then the ground beneath our feet would become a sloppy mess unsuitable for walking on. Experiment 4 Capillary Action Of Soil: Aim: To observe the rate at which water is absorbed into different soil samples using a Capillary Action setup (see Diagram). Water is absorbed by soil as the soil contains small spaces where water can be held. Prediction: I predict that the Stoney Creek rainforest will absorb the most amount of water over the designated days and the Inner Mud Zone will absorb the least. Materials; * 2 x Mud samples from different areas of the mangroves (Inner ; Middle Zones) * 3 x Samples of various areas (Beach, Rainforest and Clay Soil) * 5 x 50cm Clear Plastic Tube, approximately 2cm in diameter. * 5 x Clamps and Stands * 5 x bottom half of Petri Dishes * Permanent marker * Filter Wool * Beaker to top up Petri Dishes * Ruler marked with millimeters Note: The Outer Zone mud sample was too hard to insert and pack into a tube so it was not tested. Diagram: Procedure: 1. Loosely plug one end of each plastic tube with filter wool and trim the excess ends. 2. Label each tube and three quarters fill the named tube with the appropriate dried soil. 3. Tap the tubes to settle the soil. 4. Clamp the tubes above a Petri dish so that it is held just off the bottom of the dish. 5. Fill the Petri dish with water and refill it when necessary during the experiment. 6. Measure the height of the water absorbed up the tube at the time intervals shown in Table 4. Results: Monday 21 May Tuesday 22 May Wednesday 23 May Rate of Absorbency (average mm per day) 30 mins 10:00 am 1 hour 10:30 am 2 hours 11:30 am 3 hours 12:30 am 4 hours 1:30 pm 24 hours 9:30 am 48 hours 9:30 am Inner Zone Mud 34 mm 40 mm 52 mm 53 mm 55 mm 105 mm 146 mm 48.7 mm per day Middle Zone Mud 32 mm 33 mm 41 mm 44 mm 45 mm 71 mm 93 mm 31 mm per day Trinity Beach 94 mm 99 mm 114 mm 124 mm 133 mm 184 mm 243 mm 81 mm per day Clay 36 mm 39 mm 52 mm 53 mm 64 mm 107 mm 219 mm 73 mm per day Stoney Creek Rainforest 44 mm 47 mm 54 mm 55 mm 56 mm 120 mm 121 mm 40.3 mm per day Discussion: All soil samples have small gaps between the particles where water is absorbed and stored. All soil samples have their own characteristics and this could account for the individual rates at which they are able to absorb water. The Trinity Beach Soil sample absorbed the most amount of water in 3 days (243mm). This sample has a high percentage of sand grains in its soil. These grains are quite large and because of their irregular shape when packed together they are not completely fitting. This leaves small gaps between the grains where water can be absorbed. The Middle Zone Mud sample absorbed the least amount of water in 3 days (93mm). I do not believe this is an accurate reading because when it came time to fill the plastic tube with the sample it was extremely difficult as the Middle Zone Mud had bonded together. This was due to the clay percentage in the soil. When the soil dried so had the clay and this formed an almost rock like substance. This was also the reason why the Outer Zone Mud sample was not tested. It had also become a solid mass that could not be sieved to obtain the finer particles needed for this experiment. In previous experiments mangrove mud was quite high in the amount of water present in its soil. Also in experiment 2 Soil Permeability the Outer Zone and also the Middle Zone mud drained the fastest and this was due to the fact that they had gaps in between their particles to allow water to flow through. This is similar to the principle used in this experiment so I would assume that had this experiment been done accurately that these two zones would have absorbed close to the highest amounts absorbed over 3 days. Mangroves thrive in these muddy environments and have learnt to avoid the drowning affect that extensive amounts of water often have on plants. Some species of mangrove have evolved to have above ground roots such as stilt roots and aerial roots. When the tide begins to rise in the areas where mud is present (around the coastline) it is quickly absorbed into the mud and held there. This provides nutrients for the mangroves but without the above ground roots they would be dead. This strategy that the mangroves have helps to support my theory that the Outer and Middle Zone mud must be able to absorb water at quite a fast rate even though the reading for Middle Zone mud says otherwise. Conclusion: The ability to absorb a lot of water at a relatively fast rate is important to trap nutrients in the soil. However it is important to balance the soil to water ratio because flooded soil is not what the plants need. Experiment 5 Soil pH: Aim: To observe the individual pH levels of soils. Prediction: I predict that the Middle Zone Mud sample will have the highest acidity (below 7). Trinity Beach on the other hand will have the lowest acidity (higher than 7). Materials: * 3 x Mud samples from different areas of the mangroves (Inner, Middle and Outer Zones) * 3 x Samples of various areas (Beach, Rainforest and Clay Soil) * pH kit * Distilled water * 6 x small beakers * 6 x stirring rods * Permanent marker Procedure: 1. Label each beaker and add the appropriate dried soil to each beaker. Make sure each soil sample is approximately the same. 2. Add approximately the same amount of distilled water to each beaker. 3. Thoroughly stir the beakers to dissolve as much soil as possible. 4. Test each beaker of soil sample with the pH tester and remember to wash the tester with distilled water after every beaker. Results: Soil Sample Ph level Trinity Beach 6.1 Stoney Creek Rainforest 6.7 Clay 5.9 Outer Zone Mud 7.0 Middle Zone Mud 7.2 Inner Zone Mud 8.4 Discussion: Soil pH is an indication of the alkalinity or acidity of soil. A pH meter ranges from 0 to 14 and 7 is the point at which soil is deemed neutral. Some plants tend to thrive in one condition but placed in another death is inevitable. They prefer either one or the other along with many soil organisms that live alongside the flora. The pH of the soil can also affect the availability of nutrients. The table below left shows the different types of nutrients available to flora depending on the pH of the soil. The table at the right shows the scale of pH and how to read this scale. Acid Neutral Alkali 4 4.5 5 5.5 6 6.5 7 7.5 8 8.5 9 9.5 10 nitrogen, N phosphorus, P potassium, K calcium, Ca magnesium, Mg sulphur, S iron, Fe manganese, Mn boron, B copper, Cu zinc, Zn molybdenum, Mo The pH of soil can be affected by decomposing matter, rainfall, fertilisers, and the original materials that the soil was formed from. Soil that is mixed with rocks that have a low pH reading generally have a higher acidity level. The soil that has been mixed with rocks that have a high pH will have a lower acidity level (a basic pH level). When it rains nutrients are leached from the soil by the passing water. This is a good thing as it makes the nutrients available for the plants however it does change the acidity level as these nutrients are being replaced by acidic elements such as aluminium and iron. This is asumed to be the reason why soil formed in rainy conditions is more acidic than that formed in dryer conditions. The decomposition of matter also makes the soil more acidic. The Inner Zone Mud sample had the highest pH reading (8.4). This reading, using the pH scale rates the soil as Moderatly Alkine. The other mud samples are closer to 7 and nutural and this could be due to the fact that the Inner Zone is not as flushed with floodwater and tide as the other Zones and therefore the soil is not subject to changes in acidity in the ways stated above. The soil with the lowest pH reading was the Clay sample (5.9). Using the pH scale this means that the soil is Moderatly acid. I am not too sure of the accuracy of this reading as it does not agree with the facts on pH examined above. A search on the internet comes up with the following results. More often than not, clay soil is alkaline (has a high pH).1 Conclusion: The acidity of the soil is affected by elements of nature such as rainfall, decomposing of matter and rock matter present in the soil. It is also STRONGLY affected by fertilisers washed into the soil from farms and gardens. Experiment 6 Soil Organic Matter (Humus): Aim: To determine the percentage of soil organic matter (Humus) in each soil sample through heating. Prediction: I predict that the rainforest will contain the most amount of Humus and that the clay will contain the least amount of Humus. Materials: * The six dry soil samples form experiment 3 Field Capacity. * 6 x evaporating dishes * 6 x heat mats, tripod, pipe clay triangle and wire gauze * 6 x Bunsen burner * Metal Spatula * Tongs * Balance accurate to 0.01g Diagram: Procedure: 1. Label each evaporating dish and weigh it. Record each weight at its appropriate name on the results table. 2. Add the dry soil samples from experiment 3 to their appropriately labeled dish. 3. Find the Mass of the dry soil present (No 3 on the results table) by subtracting the mass of the Evaporating dish from the mass of the evaporating dish PLUS the dry soil. 4. Set up the 6 sets of Bunsen burner, heat mat, tripod, pipe clay triangle and wire gauze as shown in the diagram. 5. Heat the soil strongly for 15 minutes remembering to turn it often with the spatula during heating. 6. Remove the dishes from the heat and allow them to cool on a heat mat. 7. Weigh them all again and record the weights in the No 4 column. 8. Work out the other weights using (No 5 and No 6) the results table. 9. Work out the Percentages using the formula shown. Results: Trinity Beach Stoney Creek Rainforest Clay Outer Zone Mud Middle Zone Mud Inner Zone Mud 1. Mass of Evaporating Dish 49.62 41.62 48.09 43.51 48.22 45.31 2. Mass of Evaporating Dish and Air-Dry Soil 87.22 63.07 79.09 68.25 70.81 70.87 3. Mass of Air Dry Soil (2 1) 37.60 21.45 31.00 24.74 22.59 25.56 4. Mass of Evaporating Dish and Soil After Strong Heating 86.14 60.83 77.94 66.34 69.67 70.53 5. Mass of Heated Soil (4 1) 36.52 19.21 29.85 22.83 21.45 25.22 6. Mass of Organic Matter (3 5) 1.08 2.24 1.15 1.91 1.14 0.34 7. Percent Of Organic Matter Mass of Organic Matter (6) Mass of Air-Dry Soil (3) 2.87 % 10.44 % 3.71 % 7.72 % 5.07 % 1.33 % Discussion: Organic matter in the soil is debris that has been discarded by other flora and this acts like mulch. It releases nutrients into the soil as the bacteria and fungi decompose it. In soil such as Stoney Creek Rainforest the percentage of Humus is relatively high in comparison to the actual soil (10.44%). This is due to the fact that Rainforests contain a huge number of plants which are constantly depositing dead leaf litter and branches. These are in turn decomposed to form smaller particles that become part of the soil below. These smaller particles also help to create gaps in the soil that can be used to absorb water/nutrients and also to aerate the soil. The Inner Zone Mud sample contained the least amount of Humus (1.33%). This is because not very much can grow in its soil. Some of the smaller species of mangroves do grow their but they do not exceed about 2.5m in height. The Inner Zone is too far away from the tidal area to be able to absorb much water. This leaves this area with limited nutrient supply and also limited water supply. When the soil was collected from this area it was dry and hard to dig up however the mud collected from the Outer Zone was goopy and sticky. These differences are due to the fact that one area gets more water than the other. In the Outer Zone much more flora grows and this in turn creates more leaf litter and debris to be absorbed into the soil. Conclusion: Not only does Humus provide gaps for water to be absorbed into but it also provides extra nutrients for plants. The percentage of Humus depends on the amount of vegetation growing in the soil and also the tendencies for those plants to deposit leaves and other debris. Experiment 7 Identifying Bacteria Growth in Soil Aim: To determine the amount of Bacteria and Fungi growth in different soil samples. To compare the growth against each other to determine which area has the greatest amount of decomposers. Prediction: I predict that the Rainforest sample will have the most amounts of Bacteria and Fungi and that the Inner Zone Mud sample will have the least amount of Bacteria and Fungi. Materials: * Enough Molten Agars to fill 6 Petri Dishes * Distilled water * Permanent Marker * 6 Beakers * Stirring Rods * 6 pipettes * Sticky Tape * 3 x Mud samples from different areas of the mangroves (Inner, Middle and Outer Zones) * 3 x Samples of various areas (Beach, Rainforest and Clay Soil) * Camera * Incubator Diagrams: Diagram 1: Diagram 2: Diagram 3: Procedure: 1. Warm up pre prepared agar until it becomes molten. 2. Whilst the agar is warming take the 6 small beakers and label them. 3. Add 1 teaspoon of dirt to the appropriately named beaker and add 50mL of water to each beaker. 4. Thoroughly mix the dirt in the beaker until as much of it has dissolved as possible. 5. Label 6 sets of Agar plates. 6. For each plate half fill it with agar then add a sample of the appropriate soil sample using a pipette. Put the lid on and firmly sticky tape it shut. 7. Repeat this with the other 5 agar plates. 8. Place all the agar plates in an incubator at 20à ¯Ã‚ ¿Ã‚ ½C. Results: Inner Zone Mud sample Middle Zone Mud sample Outer Zone Mud sample Trinity Beach sample Stoney Creek Rainforest sample Clay sample Discussion: It is difficult to see the details in the pictures above but when viewing them naturally it was possible to see that the Beach grew the most Fungi and Bacteria. This was the amount visible in the agar not by separating the colonies into either Fungi or Bacteria. Soil pH affects the suitability for fungi and bacteria growth. The pH of the beach was moderately acidic and this is only slightly below the pH level preferred by most soil bacteria. Fungi, moulds and anaerobic bacteria and tend to multiply in higher numbers the lower the pH level is. This is in accordance with the low pH of the Trinity Beach Sample. Conclusion: Bacteria and fungi growth is predominatly determined by the pH levels of the soil. Summary: Different soil types have individual characteristics which in turn affect the vegetation growth in that particular soil. Below are the results of all of the experiments (excluding Experiment 7). Inner Zone Mud Middle Zone Mud Outer Zone Mud Stoney Creek Rainforest Trinity Beach Sand Clay Soil % Sand 41.46 % 29.73 % 9.80 % Minimal 84.85 % 22.22 % % Silt 31.71 % 24.32 % 56.86 % à ¯Ã‚ ¿Ã‚ ½ 76.32 % 12.12 % 24.07 % % Clay 26.83 % 45.95 % 33.34 % 23.68 % 3.03 % 53.70 % Time It Takes For 50mL Of Water To Pass Through Saturated Soil Sample 13.56 mins 17.2 mins 23.14 mins 7.54 mins 17.32 mins No Dripping Percent of Water in Soil 36.07 % 33.13 % 38.72 % 42.28 % 21.81 % 26.58 % Average Rate Of Absorbency Per Day Over 3 Days 48.7 mm 31 mm N/A 40.3 mm 81 mm 73 mm pH Of Soil 8.4 7.2 7.0 6.7 6.1 5.9 Percent Of Organic Matter In Soil 1.33 % 5.07 % 7.72 % 10.44 % 2.87 % 3.71 % The Stoney Creek Rainforest is overall the best soil sample. The soil sample has good drainage which avoids root rot and oxygen deprival because of too much water flooding the soil. However the soil sample can also hold a lot of water which is necessary for trapping nutrients in the soil. The pH of the soil is close to neutral which is good for promoting Bacteria and Fungal growth. These Bacteria and Fungi help to decompose the high percentage of Organic Matter present in this soil type. The vegetation in the Stoney Creek Rainforest area where this sample was collected is thriving with lush, tropical plants. This type of vegetation needs a lot of water and the soil provides necessary water holding abilities and absorbency rates to hold this water. The flora growing in this area is prone to shedding leaves and this is accountable for the high percentage of Organic Matter. Rainforest soil is appropriate for most flora growth as it contains high nutrient levels. However the soil drains really fast and if clearing occurs the topsoil is easily washed away. The soil which is least suitable for soil growth is Clay. It does not drain easily however it also absorbs water at a relatively strong rate. This is not a good combination as it leaves the soil open to over saturation and also oxygen depletion. This over saturation causes the soil to become unsuitable for most vegetation growth. Most plants prefer well drained soil. Mangroves have evolved to live in saline environments whose soil is flooded half the day at least. They have evolved to have above ground roots that help the plant to breath. These roots also provide stability for the plants in mud that is soft and often unstable due to the high percentage in water. The Outer Zone Mud sample and the Middle Zone Mud Sample both had relatively neutral pH and this preferable pH level was backed up by the higher percentage in vegetation compared to the Inner Zone Mud sample where less vegetation grew along with less water content. All vegetation growth is affected by the soil environment they are in however some plants have adapted to better suit this difference.