Industrial Democracy in Zimbabwe Essay

Industrial democracy has its origins in the theories of Kurt Lewin who strongly advocated the idea that the management of change requires full participation from those affected by change (Sambureni 2001). Sambureni further defines industrial democracy as ‘a process in which employees either directly or indirectly through their representatives, share equal power over the decision-making process which management normally reserves to itself’. Industrial democracy is also defined as ‘an arrangement which involves workers making decisions, sharing responsibility and authority in the workplace (www.wikipedia.org ).As can be deduced from the above definitions, the essential feature of industrial democracy is that it gives employees or their representatives a share in the process of management. It is against this background that this essay will examine the view that ‘there is industrial democracy in Zimbabwe’ using practical examples from Zimbabwean enterprise s. Since the settler occupation in 1890, in the hierarchical order of Rhodesia, the Black stood at the lowest level. As an African, one was subjected to the overall system of discrimination, as a worker, one was also a victim of particularregulations which prior to the Industrial Conciliation Act of 1959, prevented African workers from participating in the determination of their conditions of service by excluding them from the definition of ‘employee’ (Maphosa, 1991). The colonialists promulgated laws that repressed and suppressed workers, most notably, the Master and Servants Act, hence, the absence of industrial democracy. Upon attainment of independence, the government of Zimbabwe implemented policies to address the racial imbalancesthat were created by the colonial administration in terms of industrial relations to promote industrial democracy in workplaces. Sachikonye (1985) propounds that the existence of a Labour Courtin Zimbabwe is clear testimony of the presence of industrial democracy in Zimbabwe. It is an appeal court for a variety of labour disputes. The Labour Courtprotects workers’ rights to the extent where some writers claim that workers in Zimbabwe are ‘over-protected’ by the law. This claim is supported by various cases, one of which is the case where Air Zimbabwe Senior Managers relieved of their duties in 2009 and took up their matter to the Labour Court were awarded one hundred thousand United States dollars exit packages for each manager. This is industrial democracy at its best though some critics may find it too harsh a ruling on the part of the employer who might face financial challenges caused by the unexpected expense and leaves the employer with no right to dismiss employees as the dismissed employees will appeal through the labour court which always rules against the employer.However, an International LabourOrganisation (ILO) audit carried out by Lovemore Madhukunotes that awards and judgements by the Labour Court are not immediately enforceable as they have to be registered with the High Court. Some reformists have suggested that the Labour Court should be made the court of final appeal in all labour matters and be empowered to enforce its own decisions.The audit also notes that there are no time limits prescribed for making judgements. This was contrasted with other countries where time limits, the most c ommon being 30 and 90 days are stipulated.In this case, justice delayed is justice denied thereby violating the principles of industrial democracy. According to the Constitution of Zimbabwe (2013), except for members of the Security Services, every person in Zimbabwe has the right to form and join Trade Unions and employee and employers’ organisations of their choice and to participate in the lawful activities of those unions and activities. The right to form or join or participate in the activities of a trade union is protected by both the Constitution of Zimbabwe and the Labour Relations Act (Madhuku, 2009). This supports the view that there is industrial democracy in Zimbabwe as it gives employee or employer organisations the right to engage in collective bargaining, organise and form and join federations of such unions and organisations. Examples of Trade unions in Zimbabwe include Zimbabwe Congress of Trade Unions (ZCTU) which is the dominant central Trade Union in Zimbabwe, the Zimbabwe Teachers’ Association (ZIMTA) the largest and most influential Teachers’ organisation and the Zimbabwe Federation of Trade Unions (ZFTU) made up of professionals in labour management, disputes and tribunal settlements among others. It is notable to mention though that in practice, members of independent trade Union organisations face harassment and intimidation from government forces and it is extremely difficult for them to carry out any Trade Union activities. Although the High Court ruled in April 2002 that the ZCTU does not need permission from the police to hold private meetings, the police have continued to interfere with its meetings, for example, on January 10 2006, armed police raided ZCTU offices confiscating computer discs and files and the government claimed to have launched an investigation into allegations of financial mismanagement by trade union leaders but ZCTU President Lovemore Matombo said it was a political move to silence the union by discrediting its leadership, hence, violating the ethics of industrial democracy. The enactment of the Labour Relations Act of 1985 in Zimbabwe bears witness to the presence of industrial democracy. The Act, according to Sambureni (2001) created a framework for the exercise of fundamental rights of workers that include termination of employment, retrenchment, dispute settlement process and HIV and AIDS regulations, unfair labour practices, minimum and maximum wages, creates a framework for collective bargaining as a source of terms and conditions of employment and also vests the dispute handling powers with the Ministry of Labour to deal with work-related disputes through mediation, conciliation and arbitration. In this case, however, one can argue that state intervention in the form of legislated minimum wages or maximum salaries has in part contributed to ineffectual worker participation in managerial decision making. In some sectors, for example the Apex Council of Public Sector Unions, the Public Service ministry set parameters within which salary increases ca n be negotiated. Such parameters constitute limits to the nature and extent of both management decision-making and workers participation in it, and hence, limits the values of industrial democracy. Another indicator by the government of Zimbabwe to promote industrial democracy is the right of workers to be represented at a disciplinary hearing, which is a fundamental principle of natural justice (Kanyenze, 2001). Section (4) (b) of Statutory Instrument 15 of 2006 entitles an employee appearing before the employer or disciplinary authority to be represented by either a fellow employee, Workers’ Committee member, Trade Union official or Legal Practitioner. All company codes of conduct and National Employment Council codes in Zimbabwe provide for the right to representation in their procedures. In the case of Vice Chancellor, University of Zimbabwe vsMutasa (1993) which involved the expulsion of three students from the University of Zimbabwe, the issue of legal representation was dealt with. However, in Minerals Marketing Corporation of Zimbabwe (MMCZ) vs John Mazvimavi (SC295/95), former Justice Anthony Gubbay left the right to legal representation as an open question as the labour Tribunal had ruled that MMCZs refusal to permit John Mazvimavi to be legally represented amounted to a violation of the principles on natural justice and the main beliefs of industrial democracy. As regards discrimination, the Labour Relations Act of Zimbabwe stipulates that no employer or person shall discriminate against any employee or prospective employee on grounds of race, tribe, place of origin, political opinion, colour, creed or sex in relation to the advertisement of employment, recruitment for employment, creation or abolition of jobs, the choice of persons for jobs or posts, training advancement, apprenticeships, transfer, promotion or retrenchment and any other matter related to employment. This clearly confirms the view that there is industrial democracy in Zimbabwe. However, cases of discrimination on grounds of one’s HIV status still exist in the Army, Health sector and the Civil Aviation Authority of Zimbabwe were employees are expected to undergo HIV tests periodically and these have a bearing on the working conditions of the employee. If the employee is found to be HIV positive, then some of their duties and responsibilities may be scrapped off their job description. It has been stated by a leading labour lawyer that, ‘There can be no equilibrium in industrial relations without a freedom to strike’ (Madhuku, 2009). In protecting that freedom, the law protects the legitimate expectations of workers that they can make use of their collective power. The new Zimbabwe constitution has a bill of rights that gives unconditional rights to strike by employees.The right to strike cannot be separated from collective bargaining as strikes are only justifiable for purposes of maintaining equilibrium in labour relations, that is, for collective bargaining purposes. In this regard, one can safely say that there is industrial democracy in Zimbabwe. However, although the Labour Relations Act recognises the right to strike, there are many procedural hurdles, including the fact that more than 50 percent of the employees must vote for a strike, followed by a 30 day conciliation period and possible referral to binding arbitration and then a 14 day advance notice period (Kanyenze, 2011). The sum effect of these delaying tactics is that it is practically impossible to organise a legal strike. In Zimbabwe Teachers Association and Others vs Minister of Education and Culture, government’s purported dismissal of striking teachers who had defied its orders to return to work was held by the High Court to be unlawful as the dismissed Teachers had not been given an opportunity to be heard. In conclusion, the essay has highlighted some evidence of industrial democracy in Zimbabwean enterprises, though the cases are not exhaustive as issues to do with amendments to the new constitution, National Employment Council and notice of hearing within 48 hours have not been discussed. The essay has also highlighted some cases where industrial democracy is compromised, for example issues to do with the right to strike and determination of minimum wages. One can therefore conclude that industrial democracy partially exists in Zimbabwe. REFERENCES Kanyenze, G. (2011) Beyond the enclave: Towards a pro-poor and inclusive development strategy for Zimbabwe, African Books Collective Madhuku, L, and Sambureni, N, T., Labour Law (Zimbabwe Open University Module Maphosa, G, J., (1991) Industrial democracy in Zimbabwe?Zambezia Sachikonye, L, M., (1985) Labour Legislation in Zimbabwe: Historical and Contemporary Perspectives Sambureni, N, T. (2001) Industrial and Labour Relations www.wikipedia.org

Cognitive and language Essay

Horizontal – vertical – actions by children, such as climbing, stepping up and down. These schemas are then developed further through the progresses of ‘assimilation’ (this is taking in new information from the environment through the childs existing patterns of actions) and ‘accommodation’ (this is modifying existing patterns of actions to accommodate new information and knowledge) and balancing it out with what new experiences they have made (this is called equilibration). Piaget emphasised his theory on the role of the individual child, where as Vygotsky’s work looked at the importance of the social world in children’s learning and emphasised on promoting through social interaction and communicating. He said that children were born to be sociable by being with parents/friends and that they acquire skills and concepts. He thought the children were incapable of learning alone but was possible with assistance (this is called ‘zone of proximal development’). Vygosky theory would be used in schools for the children’s education, hands on role for teacher, teachers scaffolding the children, giving the child a more challenging and stimulating environment then if was left to discover and learn alone. Skinner’s theory on learning is the change in behaviour as a result of reinforcement. He believed that children develop their language through imitating role models and reinforcement. Skinner found that if you praise or rewarded a child for its good behaviour the child would repeat the behaviour again (this is called positive reinforcement). He found this a more effective strategy than punishment which is called negative reinforcement. He called his theory ‘operant conditioning’. Television can influence the child’s development. It can stimulate curiosity, increase knowledge, enlarges vocabulary, it can encourages family discussions and conversation and it entertains. It can broaden the child’s experience, bringing the wider world within their reach, although television can be harmful for children when the television is on continuously, it can make conversation difficult it would also reduce the opportunity for playing, reading and writing. Unsuitable programmes watched can encourage the child to behave in an anti-social way or even frighten the child. Bandura’s theory emphasised on the children learning behaviour of observing and imitating adults/people. Including aggression, sharing, sex roles and altruism, this could be from the television and the environment around them.

Leadership Vision Paper Essay

The vision statement continues the expression of the desired service and the level of achievement necessary to achieve the mission. The values selected are those that support example of innovation-based mission, vision, and values statement (Porter-O’Grady & Malloch, 2011.) My vision statement is: To treat all patients with dignity and respect at all times. To explain not only what I am about to do for them, but why. I will provide Evidence-based research, when available, for their knowledge. I will allow them autonomy, in their decisions. I will provide each patient compassion and empathy, at all times. I will remember they are a person not just a patient. We will come to understand the vision through the various sections of this paper. The sections are: Key concepts of vision, Critique of evidence, Importance in nursing and lastly, the Summary. Key concepts of vision I believe that when a patient is given the evidence-based information in a clear and concise manner, they are in a better position to make better medical decisions. While I am providing each patient with evidence-based research, I am proving them with the necessary tools to make the informed decisions. In turn, giving them the autonomy they deserve. Being respectful, showing empathy and compassion are all easy tasks to perform, when the patient is thought of as a person, not just a patient. An example would be when I explain why I am about to perform some task, not simply that I am going to perform the task. I need to ask permission of the patient, giving them the opportunity to reject the task. It may be in their best interest to have the task performed, but, if I respect them, then I will respect their decision. Critique of evidence In an article titled, Toward the ‘Tipping Point’: Decision Aids and Informed patient Choice, â€Å"there is strong evidence that patient decision aids not only improve decision quality but also prevent the overuse of options that informed patients do not value†. Which I believe aids in better patient satisfaction. Policymakers increasingly believe that encouraging patients to play a more active role in their health care could improve quality, efficiency, and health outcomes (Coulter & Ellins, 2007). Another area that I have an important stance on is that the patient is a person, not just a patient. In an article by Danielle Ofri, she talks about a crowded waiting area where the medical assistant is yelling out the patient’s name, so cattle-like. â€Å"Nevertheless it feels horrible to me, so demeaning, like we’re in the DMV instead of a medical clinic. I want the environment to be more humane, more civilized, and so when I go out to call a patient, I use a much softer voice, with a tone that I hope conveys more respect.† Importance to nursing According to Lesly Simmons, a blogger for Georgetown University, the Nursing profession is the most ethical and honest profession for the 11th year in the Gallup survey. â€Å"Nurses have been the highest ranked profession for 11 out of 12 years.† So why is that? Nurses consistently capture patient and public trust by performing in accordance with a Code of Ethics for Nurses that supports the best interests of patients, families, and communities. They often are the strongest advocates for patients who are vulnerable and in need of support (Sachs & Jones, 2012). Summary Treating the patient as a person shows the patient that I respect them as a person. When I respect them as a person, I have more compassion and empathy for them. When I have empathy, compassion and respect for them, I can help them make better choices. By giving them evidence-based research I am providing them with the tools so they can be more informed. By being more informed, they have a better understanding of their situation. By them understanding their situation, they will then have autonomy. Allowing the patient autonomy, gains respect from the patient for the nurse. Hence, making the nursing profession the most honest and ethical profession over the last decade. So, I continue to keep my vision statement close at hand. References Coulter, Angela., & Ellins, Jo. (2007). Effectiveness of strategies for informing, educating and involving patients. BMJ 2007;335:24 O’Connor, A. M., Wennberg, J. E., Legare, F., Llewelllyn-Thomas, H. A., Moulton, B. W., Sepucha, K. R.,Sodano, A. G., & King, J. S. (2007). Toward the ‘Tipping Point’:Decision Aids and Informed Patient Choice. Health Affairs. May 2007. Vol. 26(3) p716-725. Ofri, Danielle. (2012). Humanizing Medicine and Respecting the Patient. A Sweet Life. January 19, 2012. Retrieved on January 16, 2013 from http://asweetlife.org/feature/humanizing-medicine-and-respecting-the-patient/ Porter-O’grady, T., & Malloch, K. (2011). Quantum leadership: Advancing innovativion, transforming health care. Strategies to integrate and advance innovation. 3rd ed. p149. Sudbury, MA: Jones & Bartlett. Sachs, Adam & Jones, Jemarion. (2012). Nurses Earn Highest Ranking Ever, Remain Most Ethical of Professions in Poll ANA Urges Policymakers to Listen to Nurses on Health Care Policy, Funding. American Nurses Association. News Release December 4, 2012. Simmons, Lesly. (2011). Nurses Most Respected Profession for 11th Year. Nursing@Georgetown Blog. May 16th, 2011.

The Impact of the New Technology and Social Isolation Assignment

The Impact of the New Technology and Social Isolation - Assignment Example However, I disagree with this position because I believe that these technologies promote isolation among individuals, promote de-socialization among the youth and promote the development of cyber friends with little or no social ties and bonds. In this paper, I will explore some of the research literature available in providing evidence for the existing controversial debates surrounding the new technological developments and my position regarding their impacts. Promoters of the new technology argue that it has immense benefits to the growth and development of the society in terms of promoting socialization and human connectedness. Amichai-Hamburgera & Hayat (2011) explores the impact of the new technology on the social lives its users. Through an analysis of a representative sample of 22,002 internet users across 13 countries, they were able to analyze the social implication of the internet and its related information communication technologies. Their study indicates that the internet has a strong impact on the users and their relationships. The study established a positive correlation between the internet use and social interactions implying that the internet significantly enhances the social lives of its users. Another key benefit commonly cited by promoters of the new technology is that it promotes the cognitive development and socialization skills among the youth and adolescents. According to Shapiro(2013), the new technology, especiall y video gaming played in the cooperative multiplayer mode encourages children and youth to play in groups. He argues that through this interaction, children are able to develop strong bonds and teams with their partners both within and outside the gaming context thus leading to improved socialization and interaction. Although many argue that the advent of the new technology is beneficial to the society, I believe that it has serious negative impacts on the children, youth and adolescents in  terms of socialization and personal development. According to Fallahi(2011), the growth of the internet and its related information technologies have negative effects on the attitudes and behaviors of children and adolescents.  

The Evolution and Importance of Advertising Essay

The Evolution and Importance of Advertising - Essay Example During the era of written advertisement, other types of adverts were even in play; one of such methods was town criers. Town crier refers to an individual who publicly announces information; this was a good method to communicate with those who still were illiterate. These individuals used to roam around a particular town announcing different types of information such as public policies, goods and services that are being sold and news paper information. Town criers are recognized the first form of aural broadcasters as they orally provided information in live form to a particular audience who were in the surrounding areas (Russell, 1993, p.25). This means of advertisement was considered better as this information was obtained by people in first hand form as compared to magazines and a newspaper in which the information is reaches the public after a short delay. Previously information used to target a larger market and advertisements were expected to bring in huge amount of returns. Now, advertisements are more niches based due to increase in merchandisers focus on customer niches. Consumer awareness have increased due to changes in educational system, now consumers can easily tell when they are being cheated or being manipulated into buying goods and services and when wrongful information is being provided to them. Advertisers have to involve huge amount of time and effort while conducting the process of creating and delivering advertisements as consumers nowadays have become tech savvy. Today, a merchandiser cannot depend on one or two tools of advertisement in order to gain the attention of consumers. Currently, if businesses have to make their advertising operations successful, they have to use Integrated Marketing Communication. Integrated Marketing Communication refers to the use of all tools and resources available for advertising to gain consumers attention. These tools range from mobile phones to internet communities, blogs and social networks. Importance of Economy and Managers Economics rule states that when consumers have more money, they tend to spend more and save less, keeping this concept in view, economy has a major impact on advertiser’s efforts. If advertisement is conducted during the period of economic down trend, when the unemployment rate is high and people have less money to spend, the efforts of advertisement fail as during that time period, people tend to spend less and save more. All businesses have a specific budget especially for advertising purpose. A manager’

Inventive Spelling, should we convert Essay Example | Topics and Well Written Essays - 1500 words

Inventive Spelling, should we convert - Essay Example Moreover, it allows a person to write and experiment with letters without being bound in a specific set of rules (Goswami, Ziegler & Richardson, 2005). Purpose of Inventive Spelling The purpose of inventive writing is to encourage children to communicate their thoughts without worrying if they are able to express it correctly. People who advocate the use of inventive spelling claim that children who are taught through this approach present a developing comprehension of the sounds corresponding each letter, wherein a more advanced inventive spelling approach encourages a student to write the sounds that represents the words they hear (Goswami, et. al, 2005). In addition, advocates of this approach share that students who are constantly corrected in the way they spell usually lose interest in writing and eventually develop a low self esteem. Instead of hindering a child to express his or her thoughts due to spelling lapses, the inventive spelling approach enjoins the children to write as they please, and correct them from there (Andrews, et. Al, 2005). The process of inventive spelling is one of the new means of teachers in helping their students to learn. It had been established on the premise of children's comprehension, which follows the context of encouraging children to express their thoughts first before teaching them the restrictive measures of spelling guidelines. Through inventive spelling, students are free to express their thoughts through using the letters and spelling patterns they know (Frisson,2002). In that regard, inventive spelling has been formulated towards the children's developmental process. When students use inventive spelling, the teacher would be able to identify what the child knows and doesn't know about proper English spelling. This would then help the teacher to know what aspect of the writing form she must focus on in teaching the students. In addition, inventive spelling also helps a child understand that words should be spelled ba sed on how you say them (Bowman& Treiman, 2002). As stoodents lern haw tu spel, it iz hrd tu xpek dat day wud bee eibel tu spel everi wrd korekly. It iz dan imprtan tu nat dat invintiv speling iz an aproch tuwards tradishoal speling, end nat a speling porm in itself. It ken bee regardd as an edyukeishonal tuol dat wud hlp stoodents tu lern da konvenshonal mins, by alawng stoodents tu wraite yusng invintd speling end gaid da chaildren in rekognaizng mizspeled wrdz end tich da korek ones. In diz maner, a stoodent's speling abilty wud impruv, daus enayblng dam tu spel mor wrdz korekly (Richgels, 2001). Advantages of Inventive Spelling Research indicates teaching students how to spell entails a process of memorizing words. However, inventive spelling allows children to communicate their thoughts, and later on adapt the correct form as they get exposed to correct spelling. The context of visual memory was associated with the ability of a child to visualize what a word should look like, w hich is deemed an integral aspect of spelling. On the other hand, an expert noted that visual memory can be developed through learning word patterns and using these words in the process of reading and writing, as opposed to simply memorizing a list of words (Richgels, 2001). In essence, children are able to learn how to communicate their thoughts in writing and learn how to spell these properly afterwards. This would then help students to express their ideas, without beings restricted by spelling guidelines. Through this

Reflective Report On Glo-Bus Essay Example | Topics and Well Written Essays - 1500 words

Reflective Report On Glo-Bus - Essay Example The paper tells that the Glo-Bus business simulation exercise is a case of experiential learning. This is an important aspect of the learning process, which has positive outcomes on the learners. I consider the whole exercise educative, informative, and a fun way of learning. According to Kolb et al., experiential learning should be included in the learning process, as this boosts the quality of learning, as well as the learning outcomes. They divided experiential learning into four stages, including concrete experience, observation and reflection, abstract conceptualization and active experimentation. Therefore, reflection after experimentation counts, according to these authors. Therefore, the reflective approach argued by Kolb et al., helps me, as a learner to evaluate the impact of my experiential learning on my ideologies and on the learning objectives of the specific course. This was my first experience with an online business simulation exercise. Therefore, I ventured into thi s exercise with a lot of expectations and enthusiasm, that I would learn more business management concepts, and add on to my existing theoretical knowledge of the business processes and concepts. Additionally, this, I thought would give me a feel of what being a manager, or what being part of a management team in a high-ranking company entails and feels like. This is because, in our company, I was a co-manager, therefore, had the responsibilities of what a co-manager does in real life management cases. According to Butzen and Lee (2003), corporate leadership requires high level of discipline and integrity, especially where finances are concerned. Nonetheless, this is what this simulation experience also presented me with. The learning experience in this business simulation exercise revolved around, but not limited to the basic mechanics of operating a company. Christodoulou and Zorica

Should the U.S. lower the drinking age to 18 Research Paper - 1

Should the U.S. lower the drinking age to 18 - Research Paper Example Smith (2008) pointed out that â€Å"teenagers have not developed the cognitive, social, and psychological mechanisms that are needed to make thoughtful and logical decisions about alcohol use† (Smith). In other words, people below the age of 21 may not be able to take sound decisions in their life and therefore they should not be allowed to drink. At the same time, many people argue that if an 18 year person is wise enough to elect political leaders, then he should be allowed to take drink at the age of 18. At 20 years old, an American can drive a car, buy cigarettes and pornography, vote for the next leader of the free world, and even die for his or her country by enlisting in the military. But that same person cannot order a beer with friends while watching the game at a sports bar. Because of the National Minimum Drinking Age Act of 1984, some Americans can put themselves in front of terrorists with machine guns, but not a Heineken† (Blanche). In short, legal drink ag e is a controversial topic in America at present because of the various dimensions attached to this topic. So many arguments were cited in favour and against the lowering of drink age in America. In my opinion, drink age should not be lowered under any circumstances since lowering of drink age can generate so many social, physical and mental problems not only to the drinker but also to the family and society in which he belongs. Seaman Barrett (2005) in his article "How Bingeing Became the New College Sport" argued in favour of lowering drink age from 21 to 18 in America. He has cited many reasons for his argument. â€Å"Pregaming is a common thing in American college campuses which came into existence in the 1990’s. It usually involves sitting in a dorm room or an off-campus apartment and drinking as much hard liquor as possible before heading out for the evening's parties† (Seaman). Parker (2007) also supported the arguments of Seaman. In his opinion, â€Å"because of the ban, instead of drinking in bars or restaurants where there is supervision, it's happening in dorms and dark corners† (Parker). One of the major arguments cited in favour of lowering of drink age to 18 is that non-availability of drinks through legal channels may force the teenagers to get it from illegal sources. Supporters of these arguments are of the view that drinks from illegal sources could be more dangerous and poisonous than the drinks from legal channels. â€Å"Over 80% of adults believe that it is easy for people under the age of 18 to access alcohol in pubs and off-licenses† (Morrissey). It is a fact that antisocial elements can exploit these teenagers for various purposes. However, in my opinion, these arguments are illogical. It is the duty of the government to take necessary actions to punish those who supply liquor illegally. It is meaningless to lower the drink age instead of prohibiting illegal liquor supply. Each year, approximately 5,000 young people under the age of 21 die as a result of underage drinking; this includes about 1,900 deaths from motor vehicle crashes, 1,600 as a result of homicides, 300 from suicide, as well as hundreds from other injuries such as falls, burns, and drowning†(Alcohol Alert). Teenagers during their developmental stages many not be able to take sound decisions. They are not matured enough to take wise decisions for their

Internet Tools for Dirt Bikes Essay Example | Topics and Well Written Essays - 250 words

Internet Tools for Dirt Bikes - Essay Example Since Dirt Bikes already offers Internet access to every employee who uses a desktop computer, it would be prudent to develop private network by utilizing the present network connections. Intranet would thus be a viable alternative. Other internet tools I would recommend for the company are Virtual Private Network (VPN) and Voice over Internet Protocol (VoIP). The table below summarizes the benefits of the recommended internet tools (Bias 52): Internet tools Department Benefits Intranet Sales and Marketing †¢ Private †¢ Secure †¢ Protected by firewall †¢ Prevents unauthorized access of information †¢ Easy access of information †¢ Improved sales through convenient tracking †¢ Higher productivity †¢ Reduced costs Human Resource †¢ Extra security †¢ Easy-to-navigate environment †¢ Easy accessibility †¢ Access rights †¢ Interactive interface †¢ Less time spent on searching information †¢ Replaces cumbersome manu als †¢ Saves time and paper Manufacturing and Production †¢ Easy consolidation of data from many sources †¢ Increased speed of access †¢ Intranet offers centralized manufacturing and publishing of data †¢ Fosters collaboration between manufacturing and other functional groups †¢ Easy identification of product problems †¢ Improved inventory control †¢ Easy implementation of design changes †¢ Reduced cost †¢ Enhanced productivity

Philosophy and the Future Assignment Example | Topics and Well Written Essays - 1250 words

Philosophy and the Future - Assignment Example The last theory that he put forward was that a person should accept the fact of absurdism and in this way, he would lead a better life. The reason behind this is that a person knows that life has no meaning and in that way, he would live his life to the fullest. Absurdism is one philosophy which actually denies a proper meaning to life. Many philosophers have argued against this. If absurdism is a belief that is universally accepted then it can be argued that the meaning of philosophy itself is nothing because since life has no purpose then why should one actually assess its outcome and search for a way of living. Not believing in life would actually mean not believing in one’s own existence. A logical explanation to the meaning of life is essential and it must be considered. The meaning of life is one thing that a person must analyze so that he understands his own existence. It is something that a person derives from learning and knowledge. Absurdism is actually an easy way out that a person discovers when he denies his search of life. Absurdism is actually living a life of self-denial. Meaning of life can be understood on the basis of religion as is accepted by many. It can also be based upon the principles of utilitarianism which i ndicates that the purpose of leading a normal life is dependant upon the principle of happiness which indicates that a person performs those acts which would bring about the maximum happiness. Religion and utilitarianism teach a person about his own existence, about the purpose of life and the creation of a happy and healthy world. Human beings are finite beings. Despite that many philosophers have put forward the theory about the existence of God who as explained is an infinite, Supreme Being. This means that human beings definitely have the power to consider and examine the infinite being.  

D4 Assignment Example | Topics and Well Written Essays - 500 words - 2

D4 - Assignment Example They can also request the school to correct any documents that are misleading or inaccurate and also a right to receive formal hearing should appropriate action not be taken. Schools should be discreet with information and must obtain rights from either the student or the parent to release information from the records. However some parties such as school and audit official, parties aiding the student financially, accreditors, organizations conducting studies on behalf of the school have been exempted from this exception. As an early childhood educator, I should recognize this rule and ensure compliance to the latter. The Individuals with Disabilities Education Act (IDEA) provides the legal provisions that govern services to children with disabilities (Staples 376). The lessons learnt from the video clip and the review of the Act relates to the following facts: The Act dictates how the state provides early intervention, special education to eligible infants and youths with disabilities. In part B, children and youth between 3-21 years receive services while the infants and toddlers receive services under the C part. As an early childhood educator, I am equipped with the knowledge that it is important to offer a child quality learning experience. It is equally important that the children with disabilities are well prepared before joining the kindergartens with a strong foundation for success in school. The Act provides me with an adequate base of learning on the need to care and help the state in acknowledging and helping transform the lives of the challenged. Child abuse is prevalent especially towards infants and minors. Child abuse and neglect exists in many ways and has various causes relating to the thought pattern, beliefs and behaviors of guardians. In many cases, parents use child rearing techniques that are abusive or inflict harm when frustrated. Various states and organizations have come up to fight against this vice and strict

Planning and implementing classroom meetings Essay Example for Free

Planning and implementing classroom meetings Essay Class room meetings do provide a perfect forum for the establishment of a conducive learning environment in the school scenario. It does give the learners a perfect environment for them to practice their communication and socialization skills which are in cooperated in the teaching curriculum. The class meetings are meant to serve some purposes which are listed below. Purpose of the class meetings: The main purpose or major aim for class meetings is to try and resolve some key discipline problems that are encountered in the learning environment. The class meetings do therefore create the required environment for the teacher and learners to work together in trying to resolve some problems that are always encountered in the school scenario for example discipline problems whereby learners harass other learners in class or during play time, making noise that disturbs the learning environment negatively and other incidents. Through the class meetings, an approach is created whereby the teacher and the learners try to resolve the first few incidents of misbehavior before they do get out of hand. An example of a minor conflict that can get out of hand and become a major full scale discipline problem is the case whereby a given learner is constantly being bullied by other learners who happen to have bigger and stronger bodies as compared to him/her. If this kind of vice continues for some time then it is likely to lead that particular learner to a state of being depressed and feeling unwanted in that environment. Once the learner enters the state of being depressed then he/she is likely to start using drugs to escape the state of depression and sometimes it can lead the learner to dropping out of school. Therefore, when a meeting is held in the class, it serves a purpose of trying to guide and counsel the learners to avoid such vices and treat each other fairly with some equity in order to create a more conducive environment for learning. The class meetings do also serve a purpose of facilitating and creating a positive relationship in the learning environment. The meetings provide an opportunity for the learners and the teachers to be able to build some form of trust, respect and confidence in each other which leads to the creation of a warm and caring environment. The confidence created by the class meetings leads to the creation of an environment that is full of mutual understanding thereby enabling all the class members to make statements or state opinions freely without feeling unsecure. Classroom meetings do develop closer relationships between the learners and even between the learners and their teachers. This closer relationships come when the learners are discussing issues or are having conversations in a relaxed manner whereby they do talk of where they come from, about their families and there general background. This relationships end up creating a class that is manageable since the involved parties do get to know and understand each other accordingly. A good example is when a teacher holds a meeting with her kindergarten learners; at first the children are not so free with the teacher. They tend to create and keep a certain distance between them and the teacher. A teacher may ask them to respond to some question but they choose to be quiet and not that they do not know the response, but they could not be free with the teacher. But if she holds some meetings with them whereby she addresses them warmly then she is bound to break the communication barrier between her and the young learners. This ends up creating a relationship of mutual benefit between the learners and the teacher. (Marshal 2001). Through class meetings, learners do acquire important development skills. The skills include the ability to listen attentively and to have an understanding of each other. As the class meetings go on, learners discover that if they do not pay attention or listen carefully and attentively to what the others are saying, then they are meant to lose some key interesting points and some humorous contributions. ( Marshall 2001). Class meetings also have a purpose in enabling the learners to develop other skill for example reflecting listening whereby a learner is supposed to paraphrase what he/she had heard earlier on from a classmate. This skill enables the learner to listen with some form of understanding. A reflective dialogue also enables the learner to develop a clear and concise speech which is an important element in the art of communication. It enables the learner to know that if there speech is not clear then there point may not be understood properly or clearly and therefore they won’t be able to make their point or view known (Marshall 2001). Learners gain skills that enable them to be team players. When they are holding discussions in the class meetings, the various opinions that they give from their point of view and contributions that they make helps them in cultivating the team spirits. Objectives of class meetings. Classroom meetings do have some objectives that serve to improve the life of the learners and teachers in the learning environment. The objectives are meant to: Improve the general communication skills of the learners. The communication skills include the listening and speaking skills. When the learners are participating in the discussion of issues that affect them in school they not only nurture their speaking skills but also their listening skills which are an integral component in the learning environment. The listening skills enable the learners to pay close attention to what the others in class are trying to communicate. Provide opportunities for the learners to develop skills for insightful, creative and critical speaking (Marshall 2001). Classroom meetings provide a platform that enables learners to practice their speaking skills. When the learners are engaged in debates during the class meetings or when they are asked by the teacher to give their own views on some given issues, it does give them that opportunity that enables them to improve and even cultivate better speaking skills. Their creativity is improved when they are asked to give solutions and provide a way forward for some critical issues that affect their well-being in school. Create an opportunity for the learners to interact respectfully and promote their team work spirit. The interaction with each other in class meetings enables the learners to understand each other from all perspectives. Team work spirit enables them to be team players and to work together in resolving any problems and miss-understandings that they face not only in school but also in the outside world also where they meet bigger and tougher challenges. Foster social skills for example reducing shyness (Marshall 2001). Classroom meetings enable learners to interact positively through participating in conversations and debates in class which enable them to overcome their shyness as they become more confident in holding discussions. The more the learners participate in class meetings, the more they overcome their shyness. Classroom meetings build a trusting and caring relationship between the learner and the teacher. When the teacher holds a meeting to discuss with the learner issues that do affect them in a friendly way them the relationship between the teacher and the learner is bound to improve. The learners will free being with that teacher which is a necessary requirement for the learning process to be more effective. The learners will be free to ask the teacher any question which they do not understand and in turn the teacher will do what is required of him/her professionally. Agenda of classroom meetings. Agenda, from the view of class meetings is a term meant to refer to the different matters that affect the learners and are meant to be solved during meetings through giving suggestions, discussing them or using any other appropriate way to solve them. Class meetings are designed in such a way that they try to improve the learning environment and change it positively beginning with the students themselves. Teachers have their own agendas for classroom, for example the teachers use the meetings to gain some instructional objectives from the learners (Marshall 2001). Instructional objectives are obtained when the teacher asks the learners questions that pertain the class meeting or the lessons held in class. For example the teacher can ask the learners to give suggestions on how they could make the next lesson better than the present one. It gives the learners the opportunity to reflect in their minds and try to give suggestions that will help improve the next lesson. This kind of reflection also helps those kids who easily switch of from the current events to other ones that are not part of the class meetings. When they are asked to give suggestion concerning the betterment of the meeting then they are likely to linger on when that lesson or meeting is held since they gave a suggestion concerning it. Teachers can also have other agendas like setting up the tone of a class for learning. This is particularly an important agenda especially when a given class is a very difficult class to manage for example a class that is full of mischief from the learners. If a class meeting is held at the beginning of the learning process, then the teacher might be successful in implementing some rules that will be used through the learning exercise and set the right tone for the learning process from the beginning of that session to the very end (Marshall 2001). Having Class meetings can also have agendas that involve learners discussing on the right approach for them to use in doing their assignments and in reviewing them. For example they can discuss whether it is appropriate for them to hold discussions as a whole class in order to do review an assignment that they had done earlier on or it will be appropriate for them to do the assignments in smaller groups or it will be more appropriate for them to do them individually through research. Such an agenda enables the learners to find a better way of handling their class work, a way that will benefit them more. They also get to give reasons why they think a given approach will benefit them more than the other approaches. Also in the class meeting agenda, the way of dealing with minor problems should be spoken about or discussed. Dealing with class room misbehaviors should be an agenda. In some cases, especially when dealing with young learners of lower classes, a teacher gets complaints like â€Å"teacher this one is squeezing my hand†. Both the learners and the teacher should agree on what to do during such incidents. When the learners decide for themselves, it becomes a sure way of controlling some vices in the class room as they will be conscious of what they will be doing in class and will obviously try as much as possible to avoid getting into trouble. Formulating questions. The purpose, objectives and goals of the meeting should be clear to the teacher in order to enable him/her to formulate the right kind of questions that will enable him/her to achieve all the goals of the meetings. The teacher must formulate open ended questions. Open ended questions invite a discussion and are the best when holding a class meeting as they require more than just an answer. They let the learners to give explanations as to why they feel as they feel. (Marshall 2001). Closed ended questions are those that require simple answers only. They do not elicit any explanations from the learners. They require a yes or no answer. Such questions should be avoided at all times. They do not even play a simple role of nurturing the creativity of the learners. The open ended questions help a lot in improving the creativity of the learners as they give room for the learners to think widely and try to come up with the right solutions or answer to a given problem. The teacher should therefore formulate open-ended questions. An example of open ended questions is a question that begins with â€Å"Why? † or â€Å"How? †. This way, a justification is given by the student and at the end does show that the student did do some thinking or reasoning. The teacher should also formulate questions that seek for clarification. A learner should try to explain the reasons why they chose on a given answer. In other words, the learner should not only give a flat answer but also explain that answer and try to clarify it more. Some learners have a tendency of letting their minds wonder far off from the events that are currently taking place in class and once they are asked to answer a given question they ask their neighbors in class and give an answer that serves the purpose of redeeming them from some shame. If a teacher formulates questions that seek clarification then the learner’s attention will most likely be captured to end of the meeting. Length, time and frequency Length, time and frequency of a class meeting depends on the class and age of the learners, the nature of that group, the kind of interests that they have during the meetings and the type or nature of topic that is being discussed. Meetings for young children, for example those in kindergarten should be planned and held for around ten minutes while the one for older learners i. e. those in higher classes can be held for a longer time, about twenty minutes. (Marshall 2001). The meetings should always be held at the same time as planned or as in schedule. For example, some teachers do hold meetings before the class breaks for lunch, at the end of the period or when the day ends. Teachers, who handle middle and high school classes, hold meetings at the beginning of every class in order to discuss how the learners are faring on and to check on the progress of the class projects. These meetings that are held at the beginning of the class in co-operate the learners into the planning process which leads to increase in the learning processes even though only a few minutes are spared for a discussion. According to Marshall, the elementary classes should hold meetings on a daily basis as a way of keeping them in track. It checks on their behavior and if they are doing what they are supposed to do in school. Marshall also argues that if the middle and high school classes do not hold meetings on a regular basis then they will be depriving themselves of the so many advantages that do come with the meetings when they are held regularly. Physical environment. The physical environment should be created in a satisfactory manner. The kind of physical environment created should guarantee the meeting some quality. For example if a teacher decides to create a circle or to adopt a circle format for the meeting, then it is obvious that the meeting will have a high quality attached to it since the learners see each other face to face and are therefore able to read each other’s expressions as well as hear the words that are being spoken in a better way as compared to them being seated in rows and facing the teacher whereby the learners won’t be able to see the ones who are contributing from the back of the class (Marshall 2001) When the learners are seated in rows, they will squirm around to see the person contributing from the back. This leads to lack of concentration that is a necessity in the discussion. Therefore, teachers should adopt an environment that is more effective for the discussion to be of a greater success. A circle format for the sitting arrangement is the best for holding class meetings. Furniture. Desks are a barrier to open discussions in class. They should be moved in order to pave way for a circle. The learners should only use their chairs if the meeting is to be more effective. For the younger learners, those in lower grades, sitting on the floor will be more effective in that movement will be minimal from them. It will also save time for moving desks and chairs since they are young and do not know the value of time. (Marshall 2001). Role of the teacher. The major role of the teacher is to facilitate the meeting. For example, the teacher has to monitor the learners, pose the right questions and give the right answers to the learners. The teacher has to ensure that the right comments are made to every student who attempts to bring something into the discussion. If a teacher comments on only one learner’s contribution and ignores the other, then that student is bound to believe that his contribution was not worthwhile. The teacher has to conclude the meeting. He/she has to summarize all the points that have been discussed and to make sure that all the learners understand all that has been discussed. Role of the student. The student plays a role in implementing what has been discussed and agreed upon. If the meeting set an agenda on keeping silence in class, then the learner has to try and be silent. If they agreed on how cleaning of classrooms should be done then the learner has a role to play to make sure that all is a success. Closing the meeting. The teacher should give a summary of the whole meeting on what has been agreed upon. The teacher could also draw a consensus or just state the agreed solution in a problem solving meeting. It serves to reinforce the discussions of the meeting. Evaluation. At the end of the meeting, the teacher should ask himself or herself some questions that reflect on the meeting and are meant to improve skills. For example: are the learners expressing their own opinions? Are the students displaying any evidence of insightful thinking? (Marshall 2001). The teacher can also asses the level of participation of the learners i. e. if they all took part in the discussion. In conclusion, class meetings are an important part in the creation of a conducive learning environment. When meetings are held with the learners, they not only check on the behavior of the learners but also improve the relationship of the learners and the teacher which is an important aspect in the teacher student relationship. References. Marshall, M. (2001). Classroom meetings. .New York: Piper Press.

The History Of Cheese

The History Of Cheese In the world today, the cheese has become a key ingredient in many dishes in the world. Cheese is an ingredient that has been cruising around the place and make improvements delicious food, especially Italian Cuisine such as Spaghetti Carbonara, Cheese Pizza and many more, which has attracted many people enjoy of eating the food. In addition, the cheese has made everyone not only chefs and ordinary people also want to enjoy the cheese to create a different dish with cheese in it. Do all people on this planet know what the content in the cheese while everyone including children enjoy cheese even eat like that only. Cheese is a product of milk-based groups in it. Cheese produced in the time now not only produces one type but different types of cheese were produced from it.Differentiation each cheese produced has their different flavors, shapes, textures and more. Moreover, the cheese has its own life so that it can retain the moisture. We also need to know not only cheese produced from cows milk instead of the animals such as buffaloes, goats, sheep and more. Cheese not only be used but it is used as a secondary food such as Cheese Platter yet mixed with other cold cuts. Often guests will enjoy eating cheese after dessert. Chef who has a high talent, will always create something new by using cheese with other ingredients like black pepper, chives, garlic and more. This not only creates new foods and even enhance the flavor and aroma of the cheese. In this report, we can add more knowledge about how the cheese is produced. Apart from that we can learn more deeper about the origins of this cheese. Moreover, we also learned how cheese found in Ancient Greece, Roman Europe even in the days that have now spread throughout the world which has made cheese as an ingredient of their cuisine. Cheesemaker, the person who incharge or makes cheese according to the process of cheese production. Furthermore,we will attach the details of nutrition that has been in the cheese that makes people would obtain the cheese although in a small bite in a day. Lastly, we will see the impact that cheese has given towards the culture of the citizen in a country, which has become a trend even taking a picture. SAY CHEESE 2.0 History of Cheese The origin dates of cheese making range from 8000BC to 3000BC. However, no one really knows who made the first cheese but most authorities had considered that Middle East was the first area which is cheese being made. According to the ancient legend, it was made accidently by an Arabian merchant. The Arabian merchant has put his milk into a pouch which has been made by sheep stomach. The merchant carry the pouch along with him as he set out on a days journey across the desert. As he travelled, the heat from sun activated the enzyme rennin which found in the stomach lining. This action has caused the milk to separate into curd and whey. Thus, cheese was revealed. Based on ancient Greek mythology, the evidence of cheese making has been found in Egyptians tomb murals around at 2000BC. During the Ancient Greek period, cheese are been eaten. In Greek, cheese is called fornos which related to the basket where the cheese was deposited and separated from the whey. Cheese in other languages was derived from this greek word, for example, at French they used to call cheese as fromage or seems goes to Italian people they called cheese as formaggio. In Greek tradition, there was consumption that it was the Gods who showed the mortals how to make cheese. It is believe that cheese using has been use wider in Asia before it migrated to Europe. Then, during at Roman Empire, the process of cheese making has been expanded. Lots of different sources of milk began to be mixed and varieties of seasonings were added to produce cheese with rich in flavours. The Roman culture has developed the art of cheese making. The Roman cheese makers was a skilled artisans and they also has developed varieties of cheese. The Roman also credited with the first aging of cheese or cheese storage. The roman cheese makers were aware of the affects of various ripening technique which will be related to the taste and character of a particular cheese. The Romans and the Greeks has considered cheese as a luxury food and accessible to the wealthy. Cheese also has became their staple food which been used in both sweet and salty dishes. During Roman Empire, over 13 varieties of cheeses were produced. The Roman has spread their expertise in cheese making to Europe. In making cheese, they has developed dairy farming which to use cows milk to become the standard raw material. During this time, they are in an effort to perfect the curd-draining process. The Romans also invented the cheese press which is a technique that they exported as far as Great Britain. In France, especially in south and west, they have developed a wider range of cheeses because of rich in agricultural areas. They are more preferred in soft-cheese production and the hard-pressed cheese appeared to play a secondary role. This production was the reflection from the Rome-influenced culture of the nation. The production also mirroring the type of cheese that produced in the Mediterranean as opposed to the hard-pressed. It also more durable cheese that was developed in the northern regions of Europe which is can be stored and eaten during cold winter months. However, throughout the dark ages which is the Western European Early Middle Ages, circa 500 to 1000CE, there were little progress was made in developing new type of cheese. During the Middle-Ages, the European monks has invented of ripening and ageing techniques for cheese. The monks have produced milder-tasting cheeses. The communities of Jura and Alps mountain farmer could get together in dairy associations. In this situation, they enable to produce first-rate quality of cheeses. In the 7th Century, many cheeses been known by the region in which they were produced. However, during Renaissance on 14th to 16th century, cheese was considered as unhealthy food and the popularity of cheeses has decline. Luckily, in 19th century cheese regained favour and in start from this period they have started to move from farm to factory production. 3.0 SYMBOLISM OF CHEESE Cheese can be symbolized with a different perception by a different people. But generally cheese always related to something that can bring happiness. Here we had divided the symbolism to four which are economy, culture, religious, and social. 3.1 Economy If we look into the revolution or the movement of cheese began before Christ, different region or countries had their own originated cheese. During the glorious of Romans Emperor, they had develop the cheese into a high level with the manufactured of many types of cheese. The rich emperor at that time was a little bit dissatisfied with the quality of the cheese and later they had imported cheese from the Alpine areas, England, France, and parts of Asia. There we can see a network of import and export that they build in terms of exchange into their economy. We owe the Romans once again when they taught the techniques and the process to produce the cheese to the peoples that they conquered such as the Helvetti tribe in an Alpine area which is called Switzerland now. Nowadays, the industry of the cheese making is an important industry for the Switzerland and during 1900 they started very aggressive by operating 700 to 800 of cheese factories and now they are one of the largest producer of cheese based on world demand right now. Pasteurization actually came from its creator name which is Louis Pasteur that develop the process and introduce the concept of fermentation. He contribute and introduce the bacteria that can form a cheese in a fastest way and controlled bad bacteria. 3.2 Culture In France, cheese had their own specialty during the course of French meal. Not only at the fine dining restaurant they served course meal but at home they also practiced that. Every house at French will have stocks of cheese even they had special drawers for cheese in the refrigerator. The sequence of French meal start from appetizer and aperitif drink, which is light course and then followed by the main course, then the salad, and last but not least selection of cheese before the dessert and sometimes cheese can be a closing course which is replace the dessert. There is a maxim about cheese in France, A French meal without the cheese course is not a French course. Peoples mentality about cheese before this believe that eating cheese before sleep can cause a nightmare and gives you a restless night. However, in 2005 The British Cheese Board study made an experiment to the 200 participants which equilibrium to 100 of males and 100 of females to eat six different types of British chee se which were British Brie, Cheddar, Cheshire, Lancashire, Red Leicester, and Stilton before they sleep for a week. The results after a week show that no one had a nightmares and oppositely they had a good nights sleep with the pleasant dreams. Flash back to the traditional believes for the Arabian, Persian, and European. The Arabian believe that if they dreams about fresh cheese its symbol as a happiness and health but if Cutted cheese its mean you will get an illness and need an operation. The Persian believe that if we eat fresh cheese in a dream its mean someone will have a good fortune according to how much the person ate. Dreams about Swiss cheese is something special to the European because it means the promises of prosperity, health and amenities of life. Dream working in the cheese factory show that you will have an improvement in the situation. 3.3 Religious As we all know that Islam and Judaism strictly prohibit their follower from eat cheeses that made with rennet from animals that not slaughtered properly according to the Halal or Kosher laws. Both faiths recognize cheese as a dairy products, but the Judaism cannot eat dairy products in the same time meal with any meats except poultry and fish because it is against the Kosher rules. Actually the Hebrews scripture said you should not eat meat in its mothers milk, some study believe that when the meat and dairy products consume at the same time, the protein of both sources cannot be digested properly by the body and can affect health. 4.0 PROCESS PRODUCTION OF CHEESE In the process production of cheese we will divide it into two which are in the primitive era and the modern era. 4.1 Primitive Era The African, Asian, and Latin-American very addicted to yogurt and cheese no matter where they live even in the isolated area or in the urban areas. Usually the one that often making cheese is the woman at that time at their home. An example of cheese making in South America which is Cocoa Blanco cheese. The cheese started made with sour whey, and then coated with rancid butter, boric acid, coffee grounds, and ground chocolate cocoa -bean shells. After that, it is left under the scorching sun to dry and until it is sold. Another survey that had been made in other parts of West Africa found a small village where the farmers make cheese. The technique unusually impressive show good principles of manufacture, below are the steps of making the cheese by the farmers. First the fresh milk that they milking from the cow is heated in a pot to about the boiling point. After that, they added the extract called Quantum satis of leaves of a plant called Calatropia procera to the hot milk and the heating process is continued until it is coagulate. The coagulated substance then put in any cloth and dripped off for about 24 hours. The cheese mass that surfaces are next dried in the sun will formed a discus-like shape. To extract a strong red colour, the head of the threshed sorghum will boiled in the water. To make it look nice and as a protective layer, the dried cheese will dipped in the dye and becomes red like Edam cheese. The cheese can be keeps for more than one year, but if in the rainy season it is necessary to store it near to the fireplace. Cheese at that time majority were produced just for individual needs not in terms to gain profit or try to commercial it. However, the revolution of the cheese start in the modern era where the producing of cheeses were unlimited. 4.2 Modern Era In the modern era, they already build the technology that used to make cheese faster with good quality. There are few steps to make the quality cheese. First step To make a large of cheese, we need to use a lot of milk to produce it which is inquired the quality and purity of the milk. Second step Once the milk been tested and weighed, the milk has to pasteurized. It is to ensure that the cheese is made perfectly. In addition, it is to make sure the cheese that has been made is standardized. Third step Once everything is in order, we need to use a good bacteria and add in it to start the cheesemaking process. Now days, scientist has create a good bacteria, so that they able to produce a good and quality cheese. Besides that, the bacteria is to help enhance the falvor and texture of the cheese. Then, rennet which is called as the milk clotting enzyme are added in it, to coagulate the milk and form like a mass custard. Fourth step Next, they will cut into small pieces, where they begin to process of seperating the liquid and the solid of the milk. The solid of the milk (curds) will be cooked with a lower temperature to form a softer cheeses such as Ricotta, Mascarpone cheese and many more. Meanwhile the liquid of the milk (whey), are cooked with a higher temperature to form a harder cheese such as Romano, Gruyere cheese and many more. Fifth step To make the cheese, there will be a cheesemaker to cook it. The cheesemaker will cook and stir the liquid and solid of the milk with the proper temperature. They will achieve the firmess of the solid of the milk (curd). Meanwhile for the liquid (whey), they will drained it off properly and leaving it as a tightly curd. Sixth steps Once the liquid and solid changes into perfect curd according to the deisred temperature, the curd will be added with cheese salt in it which is to preserve the moisture and enhance the flavor of the cheese. Seventh steps The cheesemaker will pressing the determines the characteristic and shape of the cheese. Cover the cheese that has been pressed with a cloth or tissue. Most cheeses are pressed within three to twelve hours to complete the curd formation which is depending the size of the cheese. Cheese that will be pressing will be poured into a mould according to the sized that required. Eight step This is the last step process of making cheese which is curing. Curing for cheese is used for expand the ages of the cheese by developing the flavor and texture of the cheese within the time. Usually the cheese will be kept in a room that is carefully monitorized and controlled for the humidity of the cheese by using proper temperature on the cheese. 4.2.1 Equipment that has been used during modern era Pilot scale batch cooker It is used to cook the liquid and solid of the milk within the period of time with a proper temperature to cook it in a batch. Grinding machine It is used to grind the cheese into paste that is suitable with accurate moisture and fat for the next stage of cheesemaking process. Load cell conveyors It is used to control and record the weigh of the cheese through the process. Auger dump hopper Method that used to transferring the product from the blender into the batch cooker, where all the milk product has been added in the earlier stage. 4.2.2 Factor The spread of cheese through out the world Nutrition It is happens because the cheese contains the nutrition such as the vitamin, mineral and also fats that a body need most. In addition, it has become part of the daily meal of a person. Label/ Brand When a brand of product famous throughout the world, it enhances many people from other country to try the products and create a new product by using the cheese as the main ingredients. Technology In the new era, many people has invented a technology which able to cook, seal, packaging the product which contain cheese in it within period of time, which has make demand of obtain the cheese has increase from a level to another level. Production Different type of cheese, has different type of texture and flavor. That is why, many people would like to obtain the different type of cheese from the normal cheese, which has make to create a new creation of product by using the cheese that obtain. 5.0 TYPES OF CHEESE There are many types of cheese and can be classified to a few types. According to the International Dairy Federation, there are a round 500 types or varieties of cheese. The varieties of cheese can be classified into a few groups according to their characteristics. There are a few criteria that being looked to classified the types of cheese. Such as, ageing, milk content, fat content, country, moisture, method of making, moisture and more. Commonly cheese are categorizing by content, firmness, moisture and texture. The cheese are being categorizing from soft to hard. These are a few categorized of cheese; Fresh cheese, Natural rind cheese, Soft white-rind cheese, semi-soft cheeses and hard cheese. 5.1 Fresh cheese Fresh cheeses are eaten a few days after the cheese being cooked and only have a little time to develop a flavour. Those fresh cheeses are used in cooking to add texture and help in enhance flavour of food. It also helps to absorb oil and enhance other ingredient flavour to the foods. As we known, according to the history, fresh cheeses are originally discovered by nomadic tribes where accidently milk that being filled up inside the animal skin drained away. The milk leaving a firm and crumbly white lumps of fat that can be dried, store and kept for days. Fresh cheeses have a mild, lemony and acidic flavour. The fresh cheese flavour depend the type of animal milk use. Fresh cheeses have a high moisture content compared to the hard cheeses. It has wet and mousse-like texture. Example of cheese: Feta cheese The name of feta cheese from the Greek word fetta means slices. Feta cheese was originated from Greece. During 17th century, cheese was being served by cutting the cheese into slices. That why the name of cheese was given as feta cheese. Feta cheese is one of the age crumbly cheeses and commonly produces in block. The story of this cheese making is not known certainly, but there is a myth about the making of feta cheese. According to Ulysses narrates in Book 9 of the Homers Odyssey, Cylope Polyphemus was the first who create cheese (specific to feta cheese). If refer to the traditional method, the mixture of goat and cow milk are being left for around 30 hours than rennet being added inside the milk. It will help the coagulated process of milk, causing the separated of liquid and curdle. After that, the curds are being drain and resembles into a block shape. Muslin cloth, are use to raped and hanged the cheese to dry. Some people still use traditional method hanged the cheese by putt ing inside the animal stomach. Other examples of cheese are Ricotta cheese, Mozarella cheese and more. 5.2 Natural rind cheese Some fresh cheese, especially cheese that being produces using goat milk, will turn into natural rind or aged cheese. This process is due because of the cheese left to dry and drain for a long period time. The wet and rich protein surface of cheese attracts the production of moulds. These moulds are edible and it contributes to the ripening process. Nowadays, cheese makers will spray a solution that contains edible moulds (such as penicillium candidum) that helps ripening process. Mostly peoples are suspicious of moulds and sometimes the rinds flavour or texture doesnt suit with the taste of the customer. These types of cheese have different shapes and can be covered with paprika powder, herb or peppers. There are traditionally three stages in the production of natural rind cheese; Stage one: The fresh cheese are still moisture and has no rinds. The flavour is still mild and lemony. (Up to 10 days) Stage two: The cheese that being stored in a room or cellar. The cheese will start lose moisture and thin rind will start to develop. The surface will attract a variety of micro such as pinicillium candidum. The moulds will star appears around ten days. Stage three: At around 10 to 12 days, a blue mould will appear and over a few weeks it will appear on the surface of the rind. Cheese will started to shrink and causing the wrinkles. The surface of the cheese will be encrusted with mould, has brittle texture and become firmer. Sometimes, it has a nutty, pungent aroma and taste. Examples of cheese: Crottin de Chavignol This cheese is the famous cheese, among the varieties of cheese base goat milk. This cheese was originated claim from the village of Chavignol, France. Since 16 century, the productions of small size of cheese were started. The word crottin is derived from the word Crot meaning small oil lamp made from burned clay. The mould clay is being use as cheese moulds. The shaped of this cheese is solid but soft and has nutty taste. Other examples of Natural rind cheese are Banon cheese, Bouton de Culotte nad more. 5.3 Soft, white-rind cheese Is a type of cheese where it has buttery-yellow colour inside and has white rind. There are at least 80 types of soft, white-rind cheese are being made from cows milk. There are two popular soft, white-rind cheeses, known as Camembert and Brie. Mostly these cheeses are almost liquid texture and not contain high fat this is due to the high content. Traditionally the making of these cheese are simple, milk are being reheat until warm, then rennet being add to help coagulated process. After the liquid and curd separate, the curd being scoop and put inside a moulds and left in a humid rooms. After the desire of moisture reached, the cheeses are removed to other room and place on the straw mat. This will help the ripening process. Nowadays, the cheese maker will spray the mould (Penicilium candidum) to help to develop faster rinds. The faster development of rind will help or protect the inside of cheese drying out. This is why the soft, whit rind cheese has soft texture inside and has whi t rinds. Examples of cheese: Camembert de Normandie At years 1791 camembert cheese were firstly made by Normandy farmers known as Marie Harel. According to the history during French revolution, she gave a shelter to a priest know as Abbey Bonvoust since 1790. With the help from the priest, she improved the making or recipe of Camembert cheese. After a few year, the improvement of transport facilities help in the spread of this cheese and opening of camembert cheese outlet around Europe. In 1890 French engineering also contribute to the spread of this cheese. Where he creates a wooden box for easier to carried, those ideas have being used by all cheese camembert cheese producers. Camembert cheese is moulded flat round cheese that covers with white rind. This cheese has different taste according to their age. When it young it has milky and sweet taste around 20 days, when it reached 30 to 45 day it will have fruity and strong taste. Other examples of soft, white-rind cheese are Brie de Meux, Bomdard cheese, bougon cheese and more. 5.4 Semi-soft cheese Semi soft cheese can be classified into types washed-rinsed and washed-curd cheeses. The flavour of semi soft cheese ranges from mild to buttery to pungent flavour. Depend on their types these types of cheese can be slices, shredded and cube. 5.4.1 Washed-rinsed cheese According to the history washed rinsed cheese was being made During the Dark Ages Trappist. The Trappist monks need to go through 100 days fast without meat each year. They decide to produce stronger and meaty cheese. The moisture consistency of washed rinsed cheese similar to soft cheese but, the cheese used more rennet in the making process. More rennet is being added to produce firmer cheese. Besides that, the cheese are being put in more humid rooms, then being washed and rubbed with a mix of brine and bacteria. This act will encourage rapid growth of orange bacteria to brown-red bacteria on the rind. The bacteria growths on the surface of the rind and help create a texture similar to crà ¨me caramel. Examples of cheese: Epoisses de Bourgogne This cheese is a pungent unpasteurized cheese cow milk cheese. This cheese is made in a Village called Espoisees. Brillat- Savarin popular gastronome classed this cheese as King of The cheese. On the end of second war the production of this cheese stopped due to the decreasing of men population due to the war. On 1956, a farmer partner known as Robert and Simon Berthaut re-launch the production of Epoisses Cheese. This cheese has strong flavour and sweet cheese. Other examples of washed rind cheese are Baguette Laonaisse, Bishop Kennedy, Brick cheese and more. 5.4.2 Washed-curd cheese Is a cheese where during production process mix of the curd and whey being washed in water, to prevent the bacteria converts any remaining milk sugar into lactic acid. This act contributes to produce sweet cheeses that have smooth and rubbery texture. Examples of cheese: Leiden or Leidsekaas cheese On 17 the century, the Dutch East Indies one of company that lead to the beginning of spice trade between Indonesia and Europe. During that time cheese are already well known, the Dutch decide to do some experiment by adding spices to their cheese such as cumin, peppercorns and cloves. To create leiden cheese, the liquid is drained and the curd are sprinkles with a cumin and salt. Then the cheese is put inside a mould and lined with muslin cloth and pressed. After a few days the chesses are soaked in brine. 5.5 Hard Cheeses Many hard cheeses are factory made. These types of cheese content low moisture then soft cheese. These cheeses are being put inside a mould than be give forced with high pressure. The age of hard cheese are longer then soft cheeses and can be stored for a long time. Examples of cheeses: Cheddar cheese According to the history cheddar cheese were originated from English village of Cheddar at Sommerset, England. There is one myth about the making of cheddar. The story started where one girl decide to put a bucket of milk in the cave. Then she went home without brought the milk. After a long time she start to remember that she had put a bucket of milk in the cave, she went back to cave. While she came to the cave, she realized that the bacteria have turned the milk to hard curdle cheese. They also another myth, that believed King Henry have buy 10000 pounds of cheddar cheese and it shows that cheddar cheese were originated in England. As age of the cheese become longer, the taste of cheese become sharper and flavour. Young cheddar is age around 3 to 6 years, while other cheddar may be age and stored for several years. Other examples of hard cheese are Parmigiano cheese, Emmenttal cheese, Pecorino Romano cheese, Asiago cheese and more. 6.0 CONTRIBUTION Cheese has many contributions in culinary world in the past and in current. Cheese has been in the culinary world for such long time. With this kind of history, cheese is no doubt has many contributions in nutrition ways. People in the past accidentally produce cheese when they left the milk in the warmth or heated it in the earthenware pot. In the past, people often use cheese as one of ingredient. Nowadays, people have study the cheese and discover that cheese has much nutrition that is good for human body. In the past, cheese has been a kind of currency by the traders and merchant. In the culinary world, cheese has been one of the flavor enhancements. This can be seen when the Italian put cheese in their cooking. Cheese provides saltiness and buttery taste to the dish. Cheese also has been contributed in pasteurization method for milk product. Pasteurization method been created by Louis Pasture, the French chemist and microbiologist in April 1862. Current contribution is in health benefit. Scientist has study the art of cheese and discovers that there are several amount of nutrient in cheese. The major nutrients in cheese are protein, calcium, zinc, phosphorus, vitamin A, vitamin B2, and vitamin B12. Protein is important to human growth and helping in build and repairing the tissue. Calcium is important muscle development, normal nerve and maintains the health of bones and teeth. Zinc is important in helping the immune system of our body and contributes in skin structure. Phosphorus is kind the same of calcium because it help in maintaining the bones and teeth. Vitamin A is important for our vision. Vitamin B2 is important because it is use as converter of food into energy in our body. Vitamin B12 is important for helping in producing cells in our body. 7.0 CONCLUSION In conclusion, there are many varieties of cheese in the world and it is one of food or ingredient that has long history. Even though it has been producing many centuries ago, it is one of well known ingredient in the culinary world. Cheese are very famous right now even if we go to the famous luxury restaurant or even the Mamak stall that used to sell Roti Naan with cheese. The use of cheese in culinary world was started centuries ago until today. The spread of cheese from the origin place has contribute to the world of culinary. Other than that, a question, why in the cartoon the mice always been trapped and crazy with the cheese?, look at the mice teeth, they were strong and it show how nutritious the cheese was. Nowaday cheesen are being made with full of nutritious because of proper procedure and process are use to ensure the high quality of cheese produce. Other than that, the revolution about dairy products nowadays are very agressive. Because of new invention and technology t he making or manufactured of cheese are rapidly growth. New recipe and vareties of chees are be created. Maybe in our country it is not global used yet but we are hoping someday Malaysia can produce their own cheese with our own style. Lastly, we will see the impact that cheese has given towards the culture of the citizen in a country, which has become a trend even taking a picture. SAY CHEESE

Costing methods, variance analysis and continuous improvement

Costing methods, variance analysis and continuous improvement Costing Methods Assignment 1 – Cost Accounting DBSM703 – Business Financial Principles and Techniques 13 November 2014 Marginal Costing and Absorption Costing (Questions 12) Definition.Marginal Costing is a method for computing costs which takes into account only the varying costs involved in the manufacturing process. Absorption costing is a costing method which considers all costs involved in the production regardless of its nature whether it is variable or fixed cost. (Averkamp H. , 2014) Differences. The two methods can be distinguished from each other through several notable differences. First is through its cost concentration. Marginal costing is mainly concerned about variable costs while absorption costing considers all fixed and variable costs incurred by the organization through all its activities. Second, is through its use. Marginal costing is used by organizations to aid them in decision making and business planning. Through its detailed presentation of costs or expenses, companies will be able to carefully study its processes to help them identify areas for improvement and for total quality management. Absorption costing is used mainly for external financial and income tax reporting. It is also a tool for the organization in presenting the actual valuation concerning its overall operation (involves inventory, fixed and variable costs, etc.) to their investors. (Averkamp H. , 2014) Similarities. Both accounting system are effective in presenting the actual valuation of an organization with regards to its operation by avoiding manipulation and misdeclaration of profit or loss by the company. The two system are also similar through its treatment of manufacturing and non-manufacturing costs. 3. Three Major Influences in Pricing Decision Customer Demand. Demand is very important in all the major business activities of the company from the sourcing of raw materials, product design and manufacturing. For example, there is a very high demand from customers for high quality performance cars. For car manufacturing companies, this demand would entail sourcing high quality materials, and more comprehensive production and testing process to ensure product quality which would also lead to higher prices. However, it is very important that despite of the rise in production expenses, companies should work their best not to price their product above the market for them to remain competitive. To be able to do that, companies need to regularly conduct market research, surveys, marketing and advance business planning to help the company design its manufacturing process that will enable them to provide quality products at a reasonable price. (Hilton) Costs. In most cases, companies price their product based on its production costs. For example, in the manufacturing of high-quality performance cars, the main determinant of price would be the amount of cost incurred in its production per unit. Again, to remain competitive and ensure profitability, the company should determine how much markup they are going to charge on top of the production cost and in consideration of other indirect costs involved (holding costs, marketing and other expenses). (Hilton) Actions of Competitors. To remain competitive, the company should always be on the lookout on its competitors activities. In the example given above, if a competitor lowers down the price of its high-quality performance car, it is very important that the company do the same to avoid the risk of losing its share in the market. However, the company should exercise caution in following the actions initiated by its competitors. In this aspect, it is very important for the company to define its product and highlight its strong points (technology and materials used, technical specifications, safety features, etc.) to distinguish their product from that of their competitors thus providing them certain leverage to justify their pricing. (Hilton) Political, legal and reputation. Legal factor affect the pricing of commodities because of the need for companies to submit to the requirements of the law. Some business laws were crafted to prevent companies from colluding among themselves to manipulate prices and take advantage of consumers. Examples are the Oil Deregulation Law to prevent forming of cartels by petroleum companies and the Anti-trust Law to regulate competition and prevent monopoly. Political landscape in a country where the business operates also directly affects the pricing of goods and services. For example, in New Zealand due to the pressure brought by the extensive lobbying of rights group, environmental and health activists the government was forced to legislate and pass a bill that would impose higher taxes on tobacco and alcohol products resulting to steeper prices of the said commodities. Reputation also affect product pricing especially to those companies who have already established a solid reputation for producing quality and high performance products. Companies like Apple normally set a higher price whenever they launch a new product to the market regardless of competition. (Hilton) 4. Cost Object Cost object is an accounting term used to refer to any item or product that has a cost of its own. The term may be used for items whose cost can be calculated through estimates, direct measurement or market valuation. (Schmidt, 2014) Examples of cost object includes: Services – Car maintenance or repair service that has a specific cost for every service done. Product – A bicycle. The cost for its development, design and production can be measured directly. Projects – A construction project with a specified cost for infrastructure design and implementation. Departments – Marketing Department for which the cost of all its activities like promos and advertisement is specified. (Schmidt, 2014) 5. Direct and Indirect Cost Definition. Direct Cost are costs that can be easily linked to a cost object. Indirect Cost are costs that are related but cannot be easily and accurately linked to the cost object eventhough the cost is incurred in producing the product. (Jan, 2013) There are several factors affecting the classification of costs. They are Materiality, Function and Information Gathering Technology. Materiality. The classification of costs as direct or indirect depends on the contribution, relevance, impact and actual value of the cost to the end product. The greater the cost, the easier it is to establish the link to the final product. (eFinanceManagement.com, 2014) Function. Another factor that affects the classification of costs is on how the cost was used in relation to the major business activities of the company like in research and development, production, distribution, selling and administration. (Vivekanand, 2014) Information gathering technology. The continuous advancement in information technology paved the way for the development of software application that helps company easily trace costs. Nowadays, big companies emphasize the importance of information management and reporting system as an effective method that enables them to properly trace the smallest of costs. (eFinanceManagement.com, 2014) Opportunity Cost Opportunity cost is the income or value that a company or person gives up in favor of one particular decision. (InvestingAnswers.com, 2014) For example, in the morning you have two choices to help you kickstart your day. One is to drink cup of coffee or to eat an apple. For you both has its benefits, coffee for your caffeine needs and apple as a healthy alternative. You choose coffee over apple. By choosing coffee, the benefit to your health that you can get by eating the apple becomes your opportunity cost. To avoid what economists says as â€Å"decision making pitfalls†, it is very important for managers to take into consideration opportunity cost or do a simple cost-benefit analysis in order for them to arrive at an intelligent decision. (UKEssays.com, 2014) Opportunity cost is also very important in helping companies evaluate their decisions for future considerations especially when the alternative decision they give up turns out to be the better option. (InvestingAnswers.com, 2014) Management By Exception And Variance Analysis Management by exception is a management style that focuses on the areas of the organization whose plans are not working according to expectation. The goal is to provide immediate attention to the problem by concentrating company resources like time, money and effort to help them strategically address the issue or problem. (BusinessDictionary.com) Most companies were able to identify specific areas in their business that are not working according to plan with the help of variance analysis. Variance analysis is a method used by organizations in determining the difference between the standard cost and the actual cost. The higher the variance between the standard and actual cost means that an area in an organization is not performing as planned. (Ahmed, 2014) Standard Costing and Its Importance in Planning and Control Standard Cost refers to the cost determined by the management based on available information concerning direct labor, materials and manufacturing overhead. This cost would serve as the benchmark for the company’s spending in relation to its actual business operation. Standard costing is very important because it helps management in setting their budget, better understand the expenses that would concern their operation, and most of all for determining its projected income. During actual operation, standard costing provides an avenue for feedback to the management in cases where variances arise between the standard and actual cost. It allows them to immediately focus their attention in areas where there are large deviations in actual cost against the standard cost to help keep the operation on track and as planned. (Averkamp H. , 2014) Variance Analysis and Continuous Improvement Variance analysis provides information that helps management measure the actual performance of different areas in their organization against expectation. (AC >SC = Unfavorable Variance; AC Job Costing vs. Process Costing Job Costing is a costing method being used by companies producing unique products where the cost is measured depending on the production requirements (Materials, Labor, etc.) of each product or unit produced. Process Costing is an accounting method used by companies involved in mass production of identical products and using an established or fixed manufacturing process where unit cost can be calculated by dividing the total cost with the total quantity produced. (Heisinger Hoyle, 2014) The following are the differences between process costing and job costing: Application. Process costing determines the cost of the total number of units produced by batch. Job costing is used to determine the cost of every product or unit produced. Product Cost. In process costing costs are assigned to the process while in job costing costs are assigned to jobs. Time Frame. Process costing has a period for which costs are accumulated while job costing has no time frame. In job costing, costs are computed after each job is completed. Unit Cost Information. In process costing, units cost is derived based on the production cost report (Total Cost (VariableFixed)/ Total No. of Units Produced = Unit Cost). In job costing, unit cost is determined based on the total cost of the job per unit. (Accountlearning.blogspot.co.nz, 2014) (Heisinger Hoyle, 2014) Job Cost Sheet *$978.00/200 Units = $4.89 per unit Process Costing 40,000/5000bottles = $8.00 / bottle SMK Pharmaceutical production cost for April 13. Responsibility Centre A responsibility centre is a unit in an organization tasked with a specific set of duties to help the organization effectively exercise control over their business and to help them achieve both their long term and short term goal. Usually there are four responsibility center in every organization (Cost Center, Profit Center, Revenue Center and Investment Center). Each center is headed by a manager. (Barnat, 2014) Cost Center. A cost centre is responsible for managing costs. There are two type of cost under cost centre. They are Engineered Cost and Discretionary Cost Centre. Engineered costs are those cost that can easily be linked with the cost centre (direct labor, direct materials and manufacturing overhead). Discretionary costs are costs that are allocated by the management on a discretionary basis (administrative cost, research and development, allowances, etc.). (Barnat, 2014) Profit Centre. The profit centres are like independent businesses within the organization. They are given autonomy in managing their own affairs from the strategic balancing of sales and expenses up to performing a more detailed management function like helping maintain quality, measuring employee’s productivity against wage, managing overhead expenses and everything that they can control within their unit. (Barnat, 2014) Revenue Centre. The sole responsibility of revenue centre is to generate revenue for the company through sales of goods or services. Most organizations set periodic sales target (daily, weekly, monthly, etc.) that whether surpassed or missed serve as an indicator of the performance of the unit manager or the revenue centre. An example of revenue centres are the outlet shops by manufacturing companies. The main focus of these shops is to sell company products with little or no consideration at all on costs and marketing. (Wikipedia.org, 2014) Investment Centre. The responsibility of Investment centre is to generate returns of investment through effective asset management, increased sales performance and the proper management of cost and expenses. Bibliography Accountlearning.blogspot.co.nz. (2014). Retrieved November 12, 2014, from Accountlearning.blogspot.co.nz: http://accountlearning.blogspot.co.nz/2010/10/differences-between-process-costing-and.html eFinanceManagement.com. (2014). Retrieved November 9, 2014, from eFinanceManagement.com: http://www.efinancemanagement.com/costing/costing-terms/211-direct-and-indirect-costs InvestingAnswers.com. (2014). Retrieved November 9, 2014, from InvestingAnswers.com: http://www.investinganswers.com/financial-dictionary/stock-market/opportunity-co