The Presentation of Self Essay Example for Free

The Presentation of Self Essay Erving Goffman’s idea about the â€Å"presentation of self† reflects the observational character of humans that tend to try to please other people. In this way, human’s everyday interaction is said to being â€Å"dramatized† that is, humans are more likely to express themselves in a manner that is personally designed to capture an impression from other people. This impression can vary from person to person, one person might try to act demure, another old, another wise, depending on the personal preference of the individual. All in all, Goffman’s idea tries to open the possibility that people creates the image of themselves that they want other people to recognize. This is done through meticulously picking up clothes, cutting and trimming the hair, putting make up and other accessories in able to enhance the physical feature of the person. This also implies that physical presentation of a person greatly affects how the person is perceived or judge by others. In the case of a professor teaching in class, he portrays himself as much authoritative as he could possible get. This is one way in order for him to get some respect. He needs to portray an individual who could answer most of the questions in a class; this would make him look knowledgeable and more authoritative. The way he carries his clothes, wears his shoe and styles his hair would also reflect his personality and his position in class. If a professor is not neatly dressed, students would lose respect and would treat him with less importance. Thus, it is important that his appearance along with the way he carries himself and speak his ideas, all reflect decency and proper authority. Human emotions are rooted in biology in cases wherein people felt pain and express themselves. For instance, people when hungry are mostly irritated, sad and sometimes anxious. On the other hand, emotions can be guided by culture in cases of disgust, shame, appreciation of objects and other things that are dependent mainly on the person’s culture. With respect to Goffman, those that are culturally determined emotions are those which are generated through other people’s perspective or those that are culturally determined, while biological emotions are those which is experience by the person himself.

The Importance Of Observing Children Children And Young People Essay

The Importance Of Observing Children Children And Young People Essay This report discusses and evaluates the role of observation within an education setting. Section 1 details the importance of observing children followed by an evaluation of a range of observational techniques. Section 2 looks at the background of the child being observed in the report whilst section 3 makes reference to the appendix which contains 3 observations demonstrating a range of observational techniques. Section 4 contains an analysis of the childs learning and developing needs. Section 5 makes recommendations to inform the future practice of the setting and its practitioners whilst section 6 reflects on the practitioners role in the observational process. Section 1 : The Importance of observing children. Observation is a fundamental and crucial aspect of the practitioners role and enables them to understand children as learners and as individuals. Observations are an invaluable source of information which allows the practitioner to plan a more appropriate curriculum that supports childrens development according to their individual needs. It is an integral part of the assessment and planning cycle. Observations involve watching children play and take part in activities both inside and outside the classroom. Observations allow the practitioner to acquire knowledge and understanding of what is interesting and motivating to children both as individuals and as groups. Children respond differently to activities, experiences, and areas of provision. They acquire skills, learning styles, friendships, and behavioural patterns which are individual to each child. Observations give the practitioner an opportunity to record this type of information as well as aiding them in determining where the child is on the learning continuum and highlighting any difficulties they may have. This information can have a very positive impact on childrens learning when used effectively in informing the planning process. Observations give vital information regarding the effectiveness of provision. The development of areas within an educational setting takes into account their success with the children that use them. Observations are integral when evaluating such areas as they give a true record of how the children use the area and the effectiveness of it. Childrens behaviour, comments, body language and interactivity with their peers and practitioners give an invaluable insight into the effectiveness of the provision. Practitioners are responsible for facilitating a childs learning. Observations allow the evaluation of the effectiveness of the practitioners role and can inform a practitioner of their professional developmental needs. The planning process takes into account the needs of each individual child and this process is informed through the analysis / assessment of the observations carried out by the practitioner. Without such observations it would be an impossible task to ensure that the planned activities of the setting, the areas of provision, and the methods used by the practitioner were meeting the individual needs of each child. Such is the importance of observation. As Sharman, Cross and Vennis (2007, p.9) state, children and young people are unique and to be aware of their qualities we need to take an interest in what they are doing, listen to what they are saying, learn from what they are telling us. Evaluation of a range of techniques. There are several different techniques that the practitioner may use when observing children and areas of provision. The observation method used will normally be determined by the purpose of the observation. Observation methods include narrative / free description, checklist / pre-coded, time sampling, event sampling, tracking, pie / bar charts, histograms and sociograms. Practitioners may carry out observations as either a participant or a non-participant observer. Each method of observation uses different techniques which may be more suited to observing particular characteristics or behaviours. Free Description / Narrative : Free description or narrative observations involve watching a particular child or group of children or indeed an area of provision. The free description observation should record the name of the child, children or area being observed along with the date, time and name of the person carrying out the observation. Clear aims and objectives must be set prior to the start of the observation and should be detailed on the observation sheet. The practitioner should possess a sound understanding of the purpose of the observation and the benefits associated with it to help ensure that it is completed appropriately. It is important for the practitioner to decide whether they should observe as a participant or a non-participant. The practitioner should be aware of the affects their involvement may have on a childs behaviour if observing as a participant. Similarly, when observing as a non-participant it is very important for the practitioner to draw as little atten tion to themselves as possible. The observation should also contain a conclusion and an evaluation of what has been recorded. Recommendations should then be made to move the childs learning forward. The practitioner records information in the present tense detailing what they observe as they observe it. This is done over a pre-set period of time which may be changed during the observation if deemed necessary. The practitioner should be mindful of the importance of remaining objective when recording details of the observation. It is important for them to ensure that personal opinions, experiences and / or prejudices do not affect their judgement. Each practitioner will however have their own perspectives and therefore it is good practice to use all practitioners within a setting to carry out observations over a period of time. This will help ensure that the information acquired will be balanced and provide a fuller picture of the child, children or area being observed. Free description observations may be difficult to record as the practitioner may need to write a lot of information down in a short amount of time. There is the potential to miss important information. The practitioners judgement may be influenced by outside factors. Checklist / Pre-coded : Checklist or pre-coded observations may be set out in a variety of formats and are normally lists of particular skills within an area of learning. They require planning and preparation prior to the observation being carried out. Information about one child or a group of children can be recorded using the checklist or pre-coded method. Checklists or pre-coded observations should contain the name and age of the child, the number of adults and children present, the activity being observed, the area where the activity takes place, and the aims and objectives of the observation. The purpose of the observation influences the information contained within the checklist. For example, an observation with an aim of determining the fine motor skills of a particular child may contain such statements as: can hold a pencil with tripod grip or can control a pencil. (WAG, 2011, p.9) These skills may be given a code to aid the practitioner carrying out the observation to complete it more easily. This would be particularly helpful when observing a number of children at the same time. Checklists can also be used to record activities and their progress. It is vital to continuously refer to the aim of the observation when preparing the assessment criteria for the checklist. The practitioner should ensure that the criteria are both relevant and appropriate in aiding the assessment and analysis of a specified purpose. For example, the practitioner must ensure the criteria is age appropriate and provisions available to the child support the skill being observed. As with the free description observation it is extremely important for the practitioner to remain objective. All practitioners should perform similar observations to help ensure that the information acquired will be balanced and provide a fuller picture of the child, children or area being observed. It is good practice for a particular skill or behaviour to be observed several times before an overall judgement is made. The observation should include a conclusion and an evaluation of the recorded information and recommendations should be made. Checklists and pre-coded observations can be restrictive as they require a simple yes, no or nearly answer to each criteria. The information recorded may not contain much detail or background information of the child. Time sampling : Time sampling is a technique that requires the practitioner to observe the child, children or area over a matter of time. It can be used to monitor behaviour, social interactions and dynamics within groups, language skills, and usage of areas of provision. Time sampling observations can be completed using written descriptions or pre-coded criteria. The practitioner should remain objective when completing the observation and a variety of staff should complete similar observations to ensure reliability. It is also important for the practitioner to be aware of their involvement and the affect this may have on the child or children being observed. This type of observation is very adaptable and can be changed to suit the individual setting. It is a quick method for recording information. It can be used for individuals and groups. There is no requirement for a background knowledge of the child. Time sampling observations do have some disadvantages. They provide information which can be time consuming to analyse. This type of observation may need to take place over a long period of time. There is a possibility that something significant may be missed if it does not happen within the observation time scale. Tracking : Another method of observing is tracking. Tracking can be used to record a childs movements within the setting as well as the time they spend on a particular activity. It is an appropriate method of highlighting the areas of provision a child has a preference for along with the way in which the area is used. Prior to the observation taking place the practitioner should complete a plan of the area and consider how they will record the movements of the child. A code may be used to aid with this. Times may be recorded if required. If it is necessary to record skills this can be done separately. Tracking is advantageous as it can be used in any area of the setting, both indoors and outdoors. It supports the foundation phase curriculum which requires the usage of the outdoors as part of the childs learning and involves less structured, more independent play. It can indicate more popular areas and provisions which allows the practitioner to see the preferences of the child and gives them the opportunity to adapt their planning to suit the childs needs. It can also indicate the attention span of a particular child. Tracking can become quite difficult if the practitioner has to track more than one child at a time. The plan may become untidy and hard to follow if the child visits lots of areas. Tracking is not particularly informative for outside professionals. A detailed description of the childs movements may not be recorded and information can be limited. Sociogram : Sociograms focus on social development. It shows how the child interacts with other children and adults and can demonstrate their popularity. Social observations can quickly show the social development of children. This information can be used by the practitioner to plan activities and experiences to further develop the childs social development. Sociograms, however, do not describe the reasons why something has happened. They only detail what has happened. Event Sampling : Event sampling is used to observe when an event has taken place. This type of observation can be used to record a childs behavioural or emotional development. It can record any event and includes information detailing how and why the event has occurred. This type of observation can help the practitioner to analyse the cause and effect of certain relationships. The data collected may be produced as a chart making it easier for the practitioner to analyse. Event sampling is not suitable for observing infrequent behaviour and only records the specific behaviour as detailed in the aim of the observation. The recorded data may be misinterpreted as the observation may not record any preceding behaviours. Event sampling can be used within an early years setting as it is adaptable and it provides evidence of a particular behaviour. Pie / bar charts : Pie or bar charts can be used to give a visual representation of information recorded by the practitioner. It is an effective method to use with both individual children and groups and makes data easy to read. This type of observation is suitable for early years settings as it is very adaptable and can be used to record information such as: areas of provision used by girls or boys both indoors and outdoors (highlighting childrens preferences), which children participate in a particular activity (e.g. physical), or what children eat during snack time. This information can then inform a settings planning to make it more suitable to the children. Pie or bar charts do not indicate why a particular event has taken place, only that it has happened. They may require a longer set up period than other types of observations and data may be more difficult to interpret. Histogram : Histograms can be used to plot the development of a child over a given period of time. The information gathered is detailed on a bar graph where each type of activity is shown in a continuous fashion. Histograms allow the practitioner to focus on a particular behaviour over a longer period of time. As with sociograms and pie / bar charts, histograms show that a particular behaviour has occurred but does not give the reason why it has happened. Other types of observation may require slightly different formats. Samples of work are sometimes included for assessment purposes. Photographic and video observations are an effective way of documenting the childs learning process. Photographs should always be annotated or cross-referenced to relevant written observations. Practitioners should request written parental permission for using photography and video devices to record and document childrens learning. Section 2 : Background to the individual child. The child is 2 years and 3 months old. She has attended the setting since the beginning of September 2012. She attends 5 morning sessions per week for 2.5 hours each session. She has 1 sibling which is 3 months old. The childs mum has informed staff that since the arrival of the new baby the childs behaviour has become much worse than it was previously. The child has exhibited such behaviour as biting, kicking, hitting, pushing, and screaming when she is at home and also outside. This behaviour is displayed when the child does not get what she wants. The child lives on a council owned estate which is within a Communities First area. Communities First is a community focused programme that supports the Welsh Governments Tackling Poverty agenda. It supports the most disadvantaged people in the most deprived areas with the aim of contributing to alleviating persistent poverty. Communities First works alongside other programmes with an aim of narrowing the education/skills, economic and health gaps between the most deprived and more affluent areas. (http://wales.gov.uk) The area has also been highlighted as a Flying Start area. Flying Start is the Welsh Government targeted Early Years programme for families with children under 4 years of age in some of the most deprived areas of Wales. The core elements of the programme are drawn from a range of options that have been shown to influence positive outcomes for children and their families. These include free quality part-time childcare for 2-3 year olds, an enhanced health visiting service, access to parenting programmes, and early language development. (http://wales.gov.uk) The childs place at the setting is fully funded by the Flying Start Programme. The childs mum does not work and is at home with the children during the day. The childs dad works full time during the week and spends evenings and weekends at home. The childs mum has informed staff at the setting that the child has many cousins. The child sees them on a regular basis. The child is not able to share or take turns with other members of her family and frequently exhibits the inappropriate behaviour mentioned above. Section 3 Evidence of 3 observations using different techniques. Appendix 1 evidence of a free description observation. Appendix 2 evidence of a time sample observation. Appendix 3 evidence of an event sample observation. Analysis of the childs learning and developing needs. Child As mum informed staff at the setting that she does not share or take turns and exhibits inappropriate behaviour when she does not get what she wants. Mum has noticed that Child As behaviour has worsened since the arrival of their new baby. As Dowling (2005, p.105) states, we expect a child to show mixed behaviour when faced with the excitement, but also the threat of a new baby in the family. The free description observation highlighted the behaviour of Child A when she was placed in a position of taking turns and sharing a toy. Child A was observed snatching a doll from child B whilst playing in the home corner of the setting. When Child C tried to push the pushchair which was being played with by Child A, Child A began to scream and pinched Child C on the face. Following a discussion with a practitioner within the setting Child A apologised to the affected parties however, Child A was then observed a short time later displaying the same behaviour. As Dowling suggests children aged 2 2.5 years old are still developing their sharing and turn taking skills. They need to be encouraged and given opportunities to practice these skills through carefully planned activities. Child A is not able to share or take turns. She does not communicate appropriately with her peers when she wants to play with something. She is not able to wait until the other child has finished playing with the item before taking it. Child A is able to apologise when supported by a practitioner. The time sampling observation was carried out 1 week after the free description observation. Child A displayed similar behaviour during this observation as they did during the free description observation. Child B was playing with a plastic box in the maths area. Child A had attempted to take the box from Child B and when she was not given the box Child A hit and pinched the arm of Child B. Child A looked around the setting and made eye contact with one of the assistants. Child A lowered her head and looked at the floor. After the practitioner spoke to Child A she apologised to Child B. With help from the practitioner Child A collected a sand timer and waited until the sand had finished running into the other side. Child A was prompted to ask Child B if she could have her turn with the box. Both children complied with the practitioners requests and received praise. Child A smiled and took the box to the carpet area where she had her turn to play with it. As Sharman, Cross and Venice (2000, p.130) states the developmental milestones indicate that a child aged 2 2.5 years is egocentric. They see the world from their point of view. They are not able to share and will hold onto things with determination. Child A is not able to take turns. She is not prepared to wait for her turn. Child A exhibits inappropriate behaviour when she is not given what she wants when she wants it. Child A is able to apologise when supported by a practitioner. She is also able to wait for her turn when supported by a practitioner and a visual timing device which in this case was a sand timer. The third observation was an event sampling observation. This was carried out 2 weeks after the initial free description observation. The observation recorded the behaviour and social interactions of Child A during a morning session. Child A displayed inappropriate behaviour at several times during the day and in several areas of the classroom. She took what she wanted without asking and screamed when a child tried to take an item back or when they tried to take something that she was already playing with. Child A did not speak very much to the other children or to the practitioners in the setting. She apologised when prompted to do so by a practitioner. Child A was not always responsible for the incidents that took place. As Dowling (2005, p.108) says before children start to regulate their behaviour they must begin to learn about cause and effect. Children need to be able to empathise to understand how others feelà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.. Recommendations to inform future practice. The first observation which was a free description concluded that Child A was not able to share. Child A showed very little understanding of this concept. She exhibited inappropriate behaviour to her peers when presented with a sharing situation. It is important for practitioners to understand how frustrating it can be for young children to share and to understand the concepts. The ability to share is developed over a period of time. Young children find it difficult to understand how others feel as they are not yet able to empathise. Having more than one type of toy can be beneficial for young children as it gives them an opportunity to play in parallel with the same type of provision. Where possible, more than one of each provision should be made available to the children in each area of the setting. As Fisher (1993, p.29) states appropriately resourced and supported, child-initiated activity can bring about some of the most creative and innovative learning in the classroom Planning activities which encourage turn taking will allow the child to practice this skill and would also allow them to begin to realise that they will have their own opportunity to play with a particular item. The second observation, time sampling, concluded that Child A cannot communicate her needs appropriately. Child A has not yet learnt to ask for what she wants. Instead she exhibits inappropriate behaviour such as pinching. Child A is able to apologise to the affected party when prompted to do so by one of the practitioners. She is also willing to wait for her turn when supported by a practitioner and a visual aid demonstrating a set amount of time a sand timer. Encouraging Child A to ask for a particular item and rewarding her with praise when she does will reinforce to the child that it is appropriate behaviour. Skinner suggests that reinforcement of a particular behaviour will prompt a repeat of the same behaviour at a later time. Sharman, Cross and Vennis (2007, p.11) state, children need adults to notice their achievements and provide an environment to support their further development. Games such as dominoes or snap cards will strengthen and support turn taking skills. Other activities which encourage turn taking will allow the child to decide when they have finished playing with a piece of equipment. Some children may be happy to give the item to someone else when they feel they have finished using it. The third observation, time sampling, recorded some similar behaviours as the previous observations. Child A was not able to take turns when using the pencils. It also provided evidence that Child A is able to carry out some instructions such as tidying up. Child A was following an instruction and putting the cars away. She snatched one from another child to put it in the appropriate box. Child A was not able to ask for the car and just took it. Child A was also not able to share the parachute and she screamed when another child tried to hold it. Where a child is not able to take turns, the practitioner should support them by explaining why they should take turns and will use an item to display a set amount of time, for example, a sand timer. Whilst a child waits for their turn the practitioner should support them by suggesting an activity to do. The practitioner will give the child simple choices to allow them to choose an item, game or activity for themselves and this will allow them to feel that they have made their own choice. Reflect on your role in the observational process. Through observations the practitioner is able to learn what the children know, evaluate their needs and plan appropriately to facilitate their learning. Staff training is an integral part of the settings self-evaluation process and allows the practitioner to consider the importance of observing children and developing the necessary skills. The practitioner will organise an allocated observation time and is more aware of the need for incidental observations. The practitioner has a better understanding of the importance of gathering information from a range of contexts, both inside and outside the setting. Observations should be a constant source of vital information concerning both the childrens and the settings development. They should form a fair, rounded and holistic record over a period of time. The practitioner will address their observations during the settings weekly planning meeting and will share information between practitioners. The practitioner further understands the need for the effective implementation of observations and their impact on the future planning of the setting to facilitate the learning needs of all the children. As Fisher (2000. P.19) says, ensure that the planned curriculum is appropriate. This leads to planning that is tailor-made for each child because the foundations of learning are unique. The evaluation of the setting which involves all staff helps to ensure that the learning environment supports children in initiating their own learning. The practitioner is fully aware that observations must be fed into the assessment process for individual children. Parents will be further encouraged to contribute to observations through informal and formal discussions with the practitioner. Proformas will be used to ensure consistency of information within each type of observation. Photographic evidence will be annotated to support observations to document the childrens learning. Sharman, Cross and Vennis (2007, p.2) cites the work of CACHE (2005) who states that play workers exist to support childrens natural play and they do this by creating spaces where play can happen. Then they unobtrusively observe, intervene very occasionally, and then reflect on what they have seen and done. Appendices. Appendix 1 Observation 1 : Free Description / Narrative. Date : 23rd October 2012 Time Commenced : 09:40 Time Completed : 09:45 Number of Children : 3 Area : Ty Bach Twt Name of Child : Child A Age : 2yrs 3mths Aim : To observe the behaviour of Child A during free play. Objectives : To observe and record Child As ability to share. Child A is playing in the home corner of the setting with 2 other children. Child A snatches a doll from Child B. Child B does not attempt to take the doll back. Child A puts the doll in a pushchair. Child C takes hold of the handles of the pushchair and tries to push it. Child A begins to scream and grabs the handles of the pushchair. Child A pulls the pushchair away from Child C. Child C keeps hold of the pushchair. Child A keeps one hand on the pushchair and uses the other hand to pinch Child C on the face. A practitioner intervenes at this point. The practitioner speaks to Child A. Dont do that. It isnt nice. You mustnt pinch. It hurts. Child B was playing with the doll. Can you give the doll back to child B please. Would you like to play with this doll instead? Child A lowers her head. The practitioner asks Child A to look at her. Child A does not respond. The practitioner asks Child A to look at her again. Child A makes eye contact with the practitioner. P-Can you give the doll back to Child B please. You can play with this doll if you want to. Child A gives the doll back to Child B. P-Can you say sorry to Child B for snatching the doll? Child A Sorry. P-Da iawn Child A. You can have a turn of that doll when Child B has finished playing with it. P-Child C wants to play with the pushchair with you. He is your friend. You will make Child C sad if you pinch him. Can you say sorry to Child C please for pinching him. Child A Sorry. P-Da iawn. Merch dda. Can you push the baby together? Thats a nice thing to do. Maen neis i rannu. Child A nods. Child A and Child C push the pushchair across the room. Child A grabs Child Cs hands and pinches them. Child C lets go of the pushchair and Child A runs across the room with it. The same practitioner intervenes. Conclusion : Child A wanted to play with a doll that was being played with by Child B. Child A snatched the doll from Child B and did not ask if she could play with it. When Child C attempted to use the pushchair that Child A was playing with, Child A screamed and pinched Child C on the face. Later, Child A agreed to allow Child C to push the pushchair with her, but after a very short period of time Child A pinched Child Cs hands. Child A ran across the room with the pushchair when Child C let go of it. Evaluation : Child A is not able to share or take turns. She does not communicate appropriately with her peers when she wants to play with something. She is not able to wait until the other child has finished playing with the item before taking it. Child A is able to apologise when supported by a practitioner. Recommendations : Give opportunities to practice sharing and turn taking skills through carefully planned activities. Encourage the child to share and remind them that it is nice to share with their friends. Give immediate praise when child shares or takes turns. Appendix 2 Observation 2 : Time Sampling. Date : 2nd November 2012 Time Commenced : 10:20 Time Completed : 10:27 Number of Children : 2 Area : Maths Area Name of Child : Child A Age : 2yrs 3mths Aim : To observe a target child interacting with a child of similar age whilst playing in the maths area. Objectives : To observe and record Child As social interactions. Child A has just entered the maths area and looks at the jigsaw puzzles on the table. Child A approaches the table and starts to take the pieces out of the jigsaw. Another child is already playing in the area. Child B takes a plastic box from a shelving unit and begins to shake it. Child A looks at Child B and the box. Child A approaches Child B and attempts to take the box from her. Child B does not allow Child A to take the box. Child A hits Child B on the arm then pinches it. Child B starts to cry. Child B continues to hold the plastic box. Child A looks around the setting and makes eye contact with a practitioner. Child A lowers her head and looks at the floor. Child A lets go of the plastic box. The practitioner walks over to Child A and kneels down. The practitioner asks Child A to look at her. Child A does not respond. The practitioner again asks Child A to look at her.

Cost Control in Food and Beverage Companies

Cost Control in Food and Beverage Companies Product oriented companies create a production budget which estimates the number of units that must be manufactured to meet the sales goals. The production budget also estimates the various costs involved with manufacturing those units, including labour and material. Cash Flow/Cash budget: The cash flow budget is a prediction of future cash receipts and expenditures for a particular time period. It usually covers a period in the short term future. The cash flow budget helps the business determine when income will be sufficient to cover expenses and when the company will need to seek outside financing. Marketing budget: The marketing budget is an estimate of the funds needed for promotion, advertising, and public relations in order to market the product or service. Project budget: The project budget is a prediction of the costs associated with a particular company project. These costs include labour, materials, and other related expenses. The project budget is often broken down into specific tasks, with task budgets assigned to each. Revenue budget: The Revenue Budget consists of revenue receipts of government and the expenditure met from these revenues. Tax revenues are made up of taxes and other duties that the government levies. Expenditure budget: A budget type which include of spending data items. (Arthur Sheffrin, 2003) What is fixed cost? Fixed cost is defined as hey do not vary proportionally with volume, but rarely are they completely fixed in real sense. They might fluctuate for other reasons. (Ojugo, 1999,p349 ) Variable cost Variable cost are those cost which increase in volume with the increase in production and decrease in volume with decrease in production as material cost, labour cost, power, repair, fuel etc. variable cost changes in direct proportion to the level of production. (Gupta et al. 2007) What is cash flow statement? Cash flow statement is the financial document that projects what your business plan means in terms money. It is same as a budget. It projected statement used for internal planning and estimates how much money will flow into and out of a business during a designated period of time, usually the coming tax year. (Jinnet Pinson, 2006) Advantages of cash flow statement Cash flow statement act as an essential tools of short term financial analysis and planning. The main advantages are listed below Cash flow statement is very useful in preparing cash budget as cash is the very basis of business operations cash flow proves very useful in evaluating the cash position of the concern The projected cash flow statement helps finance manager in exploring the possibilities of repayment of long term debts which depends upon the availability of cash Cash flow statement can be used for making appraisal of various capital investment projects just to determine their liquidity and profitability. A comparison of the cash flow statement of pervious year and projected cash flow statement reveals deviations of actual from budgeted. For payment of liabilities which are likely to mature immediately, cash is more important than working capital. Cash flow statement is certainly a better tool of analysis than funds flow statement as far as short term analysis is concerned. Cash flow statement enables the management to explain why the company is facing difficulties in paying dividend while it has earned good profits. It helps in taking loans from banks and other financial institutions; the repayment capacity of the company can be understood by going through the cash flow statement. It supplements the analysis provided by funds flow statement as cash is a part of the working capital. What is costing sheet? A cost sheet is a statement of cost incurred, or to be incurred, for producing a given volume of output or for rendering services, as the case may be. Preparation of a cost sheet helps cost control and pricing decisions. (Banerjee, 2006) Cost sheet for Hospitality The standerised reciepe cost sheet is a record of the ingredient cost reqiured to produce an item sold by your operation. This standerised cost sheet can be created using any basic spreadsheet software. (Dopson, 2010) Advantages of cost sheet in hospitality New employees can be better trained. Helpful to maintain food laws. Helpful to explain about any food item to the guest. Helpful for accurate purchasing in order to gain profits out of business. Purchasing, receiving, storing and issuing Purchasing Purchasing can be defined as a function concerned with the search, selection, purchase, receipt, storage and final use of a commodity in accordance with the catering policy of the establishment. Types of purchasing Blanket Orders A Blanket Purchase Order is a type of purchase order designed to consolidate repetitive small purchases from a single supplier. It is essentially a form of open account which is limited in terms of the things which can be ordered, who can place the orders, the period for which it is to be open, and the total amount which can be ordered. This form of purchase order is useful for departments that have repetitive supply needs. Standing Order A Standing Purchase Order is purchasing method used in purchasing leases (e.g. auto, property and equipment), and equipment maintenance. Generally speaking, equipment maintenance orders are set up for one year. Standing orders for leases should be created for the term of the lease. Regular Purchase Order The Purchase Order (Regular) is the basic purchasing system for making single instance purchases. It is a contract providing for the delivery by a specific date of listed goods or services at a predetermined price. Source -www.urmc.rochester.edu Objectives of receiving, storing and issuing Receiving Quantity of an item delivered must equal the quantity ordered Quality of an item delivered must be the same as the quality ordered Price on the invoice for each item delivered should be the same as the price quoted or listed when the order was placed Storing Prevent pilferage Ensure accessibility when products are needed Preserve quality Issuing To ensure the timely release of items from inventory in the needed quantities To prevent the misuse of items between release from inventory and delivery to the required department References Banerjee, B. (2006). Cost Accounting Theory And Practice (12th ed.). New Delhi: Prentice Hall of India. Dopson, L. R. (2010). Food and Beverage Cost Control (5th ed.). Canada: John Wiley and sons, Inc. Jinnet, L. P. (2006). Small Buisness Start-Up (6th ed.). Chicago: Kalpan Publications. Ojugo, C. (1999). Food Beverage Cost Control (2nd ed.). New York: Delmar. S.P.Gupta, Ajay Sharma, Satish Ahuja. (2007). Cost Accounting (1st ed.). New Delhi: V.K. Enterprises. Sullivan, Arthur; Steven M. Sheffrin (2003), Economics: Principles in action. Upper Saddle River, New Jersey: Pearson Prentice Hall https://www.urmc.rochester.edu/purchasing/purchaseorder.cfm

Reading Nightmares :: essays papers

Reading Nightmares Reading nightmares exist at many different levels. There are nightmares at the national and state levels. There are nightmares within the field of reading education, and with teachers across all subject areas. This is a key point in the article â€Å"Exploring reading nightmares of middles and secondary school teachers† by William P. Bintz. At the national and state levels, research indicates that students experience a declining interest and slowing development in reading from the seventh grade on (Farr, Fay, Myers , & Ginsberg, 1987). They â€Å"demonstrate gains in reading during the early years, these gains seem to taper off in the middle and upper grades, and decline during the high school years.† (Chall 4) Many studies give strength to this argument that reading nightmares occur nationally. They show that students have difficulty with tasks requiring interpretations of what they read, that students do little, if any, reading in school and for homework, and that there is a decline in reading skills amongst 12th graders. (Bintz 13). Goodland (1984) believes that this problem may exist because of the relationship between time spent on reading instruction and the decline in reading abilities. He points out that â€Å"reading occupies only approximately 6% of class time in elementary school, 3% in junior High school, and 2% in senior high school. â€Å" (p 106-107). It is noted that 8th grade students watch TV, on average, almost 22 hours per week. They read for less than 2. (Humphrey 23). Reading instruction, as a field of study, is also ripe with nightmares. Too often, educators make assumptions about reading and its’ instruction. These include â€Å"(a) Reading instruction is primarily, if not exclusively, the role of elementary, not middle and secondary school teachers; and (b) reading is an isolated skill; once mastered in the elementary grades students require no further instruction.† (Bintz 14) As Burnett is keen to show, these attitudes are changing, but slowly. Teachers on the secondary level are still hesitant to get involved in reading instruction. They see themselves as teachers of content. But, perhaps, as Summers states, maybe the content area teachers are hesitant because they, along with many language arts teachers, aren’t properly trained to provide reading instruction. Regardless of content area, all teachers are seeing the same nightmares.

Perceptions of the Cold War Essay -- Cold War Interviews

This is an interview project with the goal of discovering how people understand the Cold War. In this essay, I will analyze how people understand the Cold War today. I will explain to what extent their definition or understanding of the Cold War differs from the definition provided. I will explain why the respondents’ understanding of the Cold War is different from the way the Cold War is defined in this course or explain why the respondents’ definition is similar to the way the Cold War is defined in this course. This course defines the Cold War as the geopolitical tensions, and proxy wars fought between the United States and the Soviet Union. The Soviet Union and the United States repeatedly annoyed each other through political scheming, military alliances, spying, publicity, arms accumulation, financial aid, and proxy wars between other nations, but did not fight directly during the Cold War (John F. Kennedy Presidential Library and Museum, n.d.). The Cold War is a title that was given to the communication that established for the most part between the United States and the Soviet Union after World War II (Trueman, 2013). The Cold War began in 1945 and ended in 1991 (History Rocket, 2012). The Cold War began because the communist nations did not permit fundamental human freedom, so the United States had hostility against the communists (History Rocket, 2012). The increase in weapons of mass destruction had many worried. The Cold War defined American political view and molded foreign policy (Naranjo, 2014). Mary Wheatly a registered nurse born in 1968 was the first person interviewed. The first words that come to mind when Mary think of the term Cold War is â€Å"the United States and Russia having a disagreem... ...finition provided in the Overview section of this unit’s reading. I have explained why the respondents’ understanding of the Cold War is different form the way the Cold War is defined in this course. Works Cited History Rocket. (2012). Why was the Cold War important? Retrieved February 10, 2014, from http://www.historyrocket.com/World-War/cold-war/Why-Was-The-Cold-War-Important.html John F. Kennedy Presidential Library and Museum. (n.d.). The Cold War. Retrieved February 10, 2014, from http://www.jfklibrary.org/JFK/JFK-in-History/The-Cold-War.aspx Naranjo, R. (2014). Historical analysis of the Cold War. Retrieved February 10, 2014, from http://ehistory.osu.edu/world/articles/ArticleView.cfm?AID=66 Trueman, C. (2013). What was the Cold War? Retrieved February 10, 2014, from http://www.historylearningsite.co.uk/what%20was%20the%20cold%20war.htm

Energy drink Essay

Energy drinks are beverages that can be used to supplement energy and concentration. It contains several ingredients, some good others bad. They contain ingredients such as caffeine, guarana, taurine and many more. Usually they are beneficial, but when taken in large amounts; some ingredients can cause unwelcome side effects. Many people consume energy drinks for enjoyment and the extra kick of energy for the day, but they are not aware of the hidden ingredients that can cause illness. In my opinion I believe that energy drinks are dangerous because they can cause illness, children and teenagers will be affected by the drink and the horrible side effects. The packaging of energy drink might convince you that it is are fine to drink but most of us are unaware of the hidden dangers. Those dangers can put anyone at risk of illness. Energy drinks contain high amounts of sugar similar to soft drink but energy drinks also contain high amounts of caffeine and taurine. Taurine is an amino acid that your body naturally produces. It helps regulate heartbeat, muscle contractions, and energy levels. But when there is too much taurine in our bodies, it can make some body parts overactive, like platelets. Platelets are found in the blood stream and they are very important to the body. They help to clot blood when there is a cut. The sugar makes the platelets overactive which makes them stick together and cause blood clots. This increase risk of heart related disease. In the US a small was conducted, they found that there is a link between the consumption of energy drinks and heart disease or high blood pressure. The researchers found healthy adults who drank two cans of a popular energy drink a day had above normal blood pressure and heart rate. Not only does it affect us both physical and mentally, it can affect children and teens who consume energy drinks. Children and teenagers don’t know what they are consuming and the affect it has on the body. You may see children or teens consuming energy drinks at sporting events instead of sport drinks, to boost energy levels. We may think that energy drinks and sports drinks are the same, but they’re not. Sport drinks provide only carbohydrate and salts to replace those lost in sweat, whilst energy drinks give temporary boost of energy. This may not sound bad but it will affect them over the long term. Like a child suffering with diabetes should not continue drinking energy drinks because the sugars in them can cause an imbalance of insulin. Even the Daily Telegraph thinks that energy drinks are unsafe because it can link to severe illness. The Daily Telegraph has reported â€Å"Energy drinks could be dangerous for children and teenagers,† The newspaper said that the use of high-caffeine drinks has been linked to â€Å"seizures, mania, stroke and sudden death†. Energy drinks can effect children and teenagers and also give people terrible side effects. Some people are not aware that energy drinks can give awful side effects after consumption. There are many side effects that can occur after drinking like vomiting, nausea, and hallucinations. Many ingredients inside energy drinks cause some people allergy reactions. There are many effects that can make people gain weight like people who don’t exercise. The mayo clinic says â€Å"that sugar intake has a direct correlation with weight gain, especially for people who don’t exercise. † But it can get worse, if energy drinks are drank with alcohol, it can make you pass out or get seriously hurt. Energy can drinks can make people sick from the dreadful side effects. However energy drinks create enjoyment among people, it has good taste and contains some good vitamins and herbs like vitamin B, ginseng, ginkgo Biloba and Antioxidants which are good for the body. To finish like to say that we should reconsider drinking energy because they can cause illness, young people will be affected and they can give people terrible side effects.

Research Synopsis Format Essay

Savings form an important part of the economy of any nation. With the savings invested in various options available to the people, the money acts as the driver for growth of the country. Indian financial scene too presents a plethora of avenues to the investors. Though certainly not the best or deepest of markets in the world, it has reasonable options for an ordinary man to invest his savings. One needs to invest to and earn return on idle resources and generate a specified sum of money for a specific goal in life and make a provision for an uncertain future. One of the important reasons why one needs to invest wisely is to meet the cost of inflation. Inflation is the rate at which the cost of living increases. The cost of living is simply what it cost to buy the goods and services you need to live. Inflation causes money to lose value because it will not buy the same amount of a good or service in the future as it does now or did in the past. The sooner one starts investing the better. By investing early you allow your investments more time to grow, whereby the concept of compounding increases your income, by accumulating the principal and the interest or dividend earned on it, year after year. The three golden rules for all investors are: †¢Invest early  Ã¢â‚¬ ¢Invest regularly †¢Invest for long term and not for short term This project will also help to understand the investors facet before investing in any of the investment tools and thus to scrutinize the important aspects of the investors before investing that further helped in analyzing the relation between the features of the products and the investors’ requirements. Who is investor? An investor is a person or entity that purchases assets with the objective of receiving a financial return. The assets an investor may buy range widely, but include stocks, bonds, real estate, commodities, and collectibles (e.g. art). The portfolio of an investor commonly includes a variety of assets that balance the rewards and risks of each investment. An investor is distinguished from a speculator, who seeks to make quick, large gains from price increases on risky assets. Generally, an investor has a longer time horizon for achieving a return, which may include regular cash payments from the income the asset generates, capital appreciation from the rise in the asset price, or bo Standing on the threshold of the economic revival of the Indian economy where the recovery and growth are already knocking at our door to usher the new order with a note of optimism. The potential of India as a market and as a manufacturing base continues to attract more and more interest of the world at large. Undoubtedly, lot of development is taking place in the investment pattern of the economy and its multiplier impact would be there to be witnessed over a period of years. Investment scenario is changing very rapidly. Emergence of modern instruments of investment like Mutual Funds, Systematic Investment Plan, RBI Bonds, and Infrastructure Bonds proves to be a better option for the investors in comparison to the old instruments of investment such as fixed deposits, savings, recurring deposits etc. This project deals with the thorough study of these modern instruments in respect of their returns, liquidity, and tenure & safety aspect etc.