Essential of Motoric Development in Life Skill Exercise

3 Steps to Acing Your Upcoming Group Interview You’ve been approached in for a board meet. Perhaps you’re threatened. Perhaps frightened. Possibly you’re not even sure you comprehend what that really involves. Whatever your degree of fear, here are three simple strides to traversing your board meet tranquilly and in one piece. Stage 1: BEFOREYou reserve the privilege to ask who will be on your board. Do this. At that point inquire about each board part as well as could be expected. You’ll have the option to make sense of a considerable amount and get ready better for what each may be generally quick to ask you. What does this specific gathering of individuals educate you regarding what the organization is attempting to assess?You can likewise ask to what extent (generally) the meeting should last. This will give you a nice sentiment for what amount to and fro conversation will be conceivable, how much space you’ll be given to pose inquiries, to what extent your answers can be, etc.Step 2: DURING Treat every individual on the board like an individual not simply one more anonymous face. This isn't an indifferent divider asking you inquiries. Every questioner on your board is another chance to make a human association and persuade that a lot more individuals in the organization what an extraordinary fit you would be.Be sure to observe everybody’s name as they are presented. Record every one if that causes you recall. When responding to questions, talk straightforwardly to the person who asked, yet then attempt to widen your answer out to cause the remainder of the board to feel remembered for the discussion.Step 3: AFTERYou’ve took in their names and put forth an attempt to interface with each board part presently thank every single one of them earnestly withâ solid eye to eye connection and a quality handshake. From that point forward, it’s the typical post-meet follow-up methodology. Be that as it may, recall that you have to keep in touch with one card to say thanks for each board part. It appears to be a torment, however it’s these little contacts that will help set you apart.The board talk with: 6 hints for previously, during, and after

Discipline and Improve Students Behaviour in Classroom Education Essay Example for Free

Teach and Improve Students Behavior in Classroom Education Essay The issue of how best to train and improve students’ conduct in study hall is of perpetual intrigue. This audit is arranged to looking through changed systems concerning students’ conduct in homerooms, teachers’ discipline methodologies and social administration. Various perspectives and various models for fitting conduct have been talked about alluding to the theme. The sources looked into present changed arrangements. This paper looks at likewise the homeroom condition and its connection to effective conduct execution. The principal sections give various definitions acquainted with conduct and control as per the authors’ see. The continuation of the writing audit is introduced by various methodologies and techniques concerning a decent conduct the executives. This elaboration sets out a portion of the contentions and proposals which are talked about in more detail. Charles C. M. presents a few definitions comparing to conduct: Behavior alludes to everything that individuals do. Bad conduct is conduct that isn't proper to the setting or circumstance in which it happens. Discipline†¦ are systems, methods, and structures that educators use to help a positive learning condition. Conduct the executives is a science that puts an emphasize on what educators need to do to forestall misconduct (Charles 1). Students’ conduct relies upon a few factors, for example, conventions, segment settings, monetary assets, family, encounters, and that's just the beginning. A few creators have made significant commitments in overseeing homeroom discipline related the twentieth century. Jacob Kounin (1971), one of them, reports that proper understudy conduct can be kept up through study hall association, exercise the board, and way to deal with singular understudies. Rudolf Dreikurs (1972) then again underscores the craving to have a place as an essential need of understudies in school. He distinguishes sorts of bad conduct and gives thoughts regarding how to cause understudies to feel a piece of the class or gathering (p. 63). William Glasser (1986) shows another view, putting forth a defense that the conduct of another person can't be controlled. He figures that everyone can just control his own conduct. By and by I bolster this thought we should control ourselves. As indicated by the assessment of different creators, Linda Albert’s, Barbara Coloroso’s, Nelson and Lott’s a decent order in the study hall can be accomplished through Belonging, Cooperation, and Self-Control. A comparable thought of study hall the board is additionally introduced by Rackel C. F who announces that the educators, thought of it as was essential, â€Å"to create students’ feeling of having a place with the school† (p. 1071) The creator underpins the assessment of the hugeness of a decent school atmosphere and tells that it may be precondition for encouraging positive youth advancement (Rackel C. F 1071). So as to accomplish a decent study hall environment there is a need of developing positive connection among understudies and educators, inspiration the students’ investment and clear guidelines to control study hall discipline (Rackel C. F 1072). What's more these previously mentioned perspectives can be characterized as an inspirational viewpoint as respects to improving the study hall the board. Another perspective inside the subject of overseeing discipline is through dynamic understudy association and through down to earth Classroom the board (Charles, C. M. 2007, p. 7). Control through raising understudy obligation is additionally emphatically situated methodology for study hall the executives. The three rules that improve conduct introduced in the article â€Å"Self-evaluation of understanding† are inspiration, decision, and reflection (Charles, C. M. 12). There the creator clarifies the standards meaning. He expresses that being sure methods being an inspiration. Whenever understudies have chance to share their decisions they can introduce themselves with a decent conduct. â€Å"Asking understudies addresses that urge them to consider their conduct can assist them with changing behaviour† (Charles 14). Rebecca Giallo and Emma Little (2003, p. 22) from RMIT University Australia give their remarks additionally on homeroom conduct the executives. They guarantee that certainty is one of the most significant trademark that impact teachers’ adequacy in study hall the board. Giallo and Little (2003, 22) in view of the past explanation of Evans Tribble acknowledge that less sure educators appear to be increasingly defenseless against unpleasant homerooms. They keep up the hypothesis that the study hall stress is a purpose behind surrendering a teacher’s profession. In school the pressure can be defeated through including of radical measures concerning dealing with a decent order. One of the most mainstream technique for taking care of conduct issues is discipline. By reason of the prevalence of the subject in the field of training, numerous specialists have composed articles and books just as given talks on order and discipline. Anne Catey dependent on Dreikur’s words thinks about that there is no need of utilizing discipline in class. In light of Catey’s words kids need to get an opportunity they can share their thoughts in the class (1). This is the most ideal approach to â€Å"smooth, beneficial working in schools† (Charles, C. M, 1999). Anne Catey from Cumberland High School gets a meeting from a few educators in Illinois area about their control rehearses. She acknowledges the proposal given by Lawrence as referencing that, â€Å"very successful procedure is a short gathering, either in the foyer or after class, with the acting up student† (Punishment, 1). Anne Catey has her own strategies for study hall the board. She can't help contradicting Lawrence seeing about funniness as one of the terrible methodologies for powerful order and accepts that utilizing of amusingness can be viable whenever managed without demeaning the understudies (Punishment, 1). Along these lines she gives every one a touch of individual consideration. At the point when a portion of her understudies are somewhat occupied on one undertaking, conversing with companions as opposed to perusing Catey says, â€Å"Since I generally expect the best of my understudies, I accept the clamor I hear is understudies perusing out loud or examining their books. In any case, it’s time to peruse quietly now as opposed to perusing aloud† (Punishment, 1). This sounds as a decent procedure yet by and by I repudiate this theory. This doesn’t work constantly. I am attempting to be severe with my understudies and as indicated by this the students need to watch the principles in my classes. That doesn’t imply that I concede the serious discipline yet once in a while the harsh admonitions. I concur with the accompanying procedures utilized by Anne Catey (2001) to change conduct including giving â€Å"zeroes for fragmented, unseemly, as well as missing work and taking focuses off toward the finish of a quarter for absence of support and additionally poor listening†. True to form, these techniques are viable for a portion of the understudies however not for the others. Identified with the previously mentioned point it could be seen a portion of the study hall discipline systems used in Australia, China and Israel. Based on explained look into in these nations a few clinicians and school principals (Xing Qui, Shlomo Romi, 2005) infer that Chinese instructors show up less corrective and forceful than do those in Israel or Australia. Australian homerooms are introduced as having least conversation and acknowledgment and most discipline. In Australia (Lewis, 2005) as worried to the investigation the educators are described by two unmistakable order styles. The first of these is called â€Å"Coercive† discipline and involves discipline and hostility (hollering out of frustration, mockery bunch punishments,â etc). The subsequent style, including conversation, insights, acknowledgment, contribution and Punishment, is called â€Å"Relationship based discipline† (Lewis 7). Coercive control as indicated by the previously mentioned creators implies the teacher’s conduct is, for example, â€Å"shouting constantly, unjustifiably accusing understudies, singling out children, and being discourteous, to animate understudy obstruction and resulting misbehaviour† (Lewis, Ramon 2). The significance of study hall discipline emerges not just from students’ conduct and learning as laid out above. It relies additionally upon the job of the instructor. Some of the time clearly educators are not have the option to oversee students’ study hall control and it can bring about pressure. So,â€Å"classroom discipline is a union of educator stress† (Lewis 3). Chan (1998), writes about the stressors of more than 400 instructors in Hong Kong, claims that understudy conduct the board rates as the second most noteworthy factor focusing on educators. In the article Teachers’ Classroom discipline a few techniques have been introduced for improving homeroom the board. They are Punishing (move students’ seats, confinement), Rewarding (rewards, acclaims), Involvement in dynamic (chooses with the class what ought to befall understudies who get out of hand), Hinting, Discussion and Aggression. Another system for improving control in class is directing polls between the understudies. It is a suitable methodology for characterizing students’ sentiment about conduct issues. In every Chinese and Israeli school an irregular example of classes at all year levels have been chosen. As an examination right hand regulated surveys to these classes their instructors finished their polls (Yakov J. Katz 7). In contrast with the entirety of the referenced nations the model in China is somewhat unique in that understudies bolster utilization of all systems aside from Aggression and Punishment. In light of the led look into the main methodology to go inside a nation by multiple positions is Punishment, which positions as the most well-known system in Australia, and the fourth a

Essay Topics on Different Topics in English

Essay Topics on Different Topics in EnglishIf you are writing an essay on different topics in English, there are a number of things you should keep in mind. For instance, one thing to remember is that you should only write about subjects that interest you. By writing about what interests you, you will find that it is much easier to stick to the topic.Another thing you should remember when writing an essay on different topics in English is that not all subjects can be covered in one essay. For example, you will not be able to cover the history of your family's history in one essay if you are writing about the history of your family.It is also important that you will keep in mind that the format of your essay should be chronological. This means that in the last paragraph of your essay, you will have to give your reader some kind of information about yourself as well as what you hope to convey in your essay.The last thing to remember when writing an essay on different topics in English is that you should write from a place of empathy. In other words, your essay is not just about you. You will need to tell your reader why you want to write about your topic.And the last thing to remember when writing an essay on different topics in English is that you should make sure that you explain all of your points in your essay. While you may not want to go overboard with the details of your topic, there should be enough to make your reader understand your point.Essays are difficult and writing them can be difficult. However, if you take the time to organize your essay before you write it, then you will find that it will be much easier for you to stick to your topic.Writing essays on different topics in English can be challenging, but if you take the time to organize your essay, you will find that it will be much easier for you to write. Remember, this is your essay and you should be as organized as possible so that you will not have to worry about making mistakes or having to rewrite your essay later.

Gun Rights Under President Bill Clinton

The administration of President Bill Clinton represented a significant shift in Democratic presidential politics in the United States. Clinton, an Arkansas governor who defeated Republican George H.W. Bush in the 1992 election, became the first Democratic presidential candidate to campaign on promises of stricter gun laws. With the exception of Lyndon B. Johnson, who made gun control a focal point of his administration upon assuming the presidency after President John F. Kennedy was assassinated, gun politics had not been a central part of any presidential administration. In what might have been gun control advocates’ brightest hour on the federal stage, Clinton lobbied for two major pieces of gun control legislation and used his executive authority to usher in additional gun control measures in what was viewed as a major setback for gun rights. The Brady Bill The Brady Bill, which made it more difficult to purchase a handgun, was a hallmark of the Clinton presidency. First introduced in 1987, the Brady Bill was named for President Ronald Reagan’s press secretary, John Brady, who was wounded in an attempt to assassinate Reagan in 1981. Brady’s wife, Sarah Brady, became a major proponent of gun control legislation following the assassination attempt, which left her husband partially but permanently paralyzed. Despite the backing of Reagan, various versions of the Brady Bill did not come seriously close to passing until the Bush administration, when Bush vetoed a version of the legislation passed by Congress. After defeating Bush in 1992, Clinton lobbied the House and Senate to send the bill back to the White House again. Congress obliged, and Clinton signed the Brady Bill into law on Nov. 30, 1993, less than one year into his presidency. The bill created a mandatory five-day waiting period after handgun purchases and required local law enforcement to run background checks on purchasers. Assault Weapons Ban Emboldened by the success of the Brady Bill, Clinton next turned his sights on an assault weapons ban, another gun control battle that had been simmering since the mid-1980s. By late summer in 1994, legislation enacting such a ban was making serious headway in Congress. On Sept. 13, 1994, Clinton signed the Assault Weapons Ban into law as part of the 1994 Crime Bill. Targeting semi-automatic weapons bearing characteristics of military guns, the AWB banned a wide range of weapons, such as the AK-47 and the AR series of rifles. Among guns outlawed by the AWB were any that included two or more of a list of characteristics ranging from telescoping stocks to bayonet mounts. Executive Measures While a Republican takeover of the House of Representatives in the 1994 midterm election hampered efforts by the Clinton White House to usher in more gun control measures, Clinton turned to his executive powers several times during his second term to tighten down on gun ownership. One such measure was an order banning the importation of more than four dozen makes of assault weapons, such as variations of the AK-47. The order, signed in 1998, targeted the importation of guns that were not subjected to the 1994 Assault Weapons Ban. Another measure was an order in the eleventh hour of Clinton’s presidency banning the importation of certain makes of so-called â€Å"assault pistols,† such as Uzis, and requiring firearms dealers to submit to fingerprinting and background checks. Finally, the White House reached a deal with firearms giant Smith Wesson in which Clinton promised an end to civil lawsuits against the gun manufacturer in exchange for Smith Wesson outfitting its guns with trigger locks and agreeing to implement â€Å"smart gun† technology within two years. Gun Crackdowns Rendered Toothless While the National Rifle Association and most American gun owners lamented the gun policies of the Clinton administration, time and the courts have rendered most of those stricter gun measures ineffective. Parts of the Brady Bill were struck down as unconstitutional by the U.S. Supreme Court in 2007 (although the five-day wait would have been rendered a moot point with the establishment of a national instant background check system, which soon followed). The Assault Weapons Ban was allowed to expire in 2004 when Congress failed to take up legislation that would have extended the ban or made it permanent, and Clinton’s predecessor, George W. Bush, did not lobby for the extension. And a combination of new ownership at Smith Wesson and a Bush administration crackdown on lawsuits aimed at gun manufacturers ultimately crippled the Clinton administration’s agreement with Smith Wesson, as the gun-maker backed out of most of the agreement’s provisions, including a pledge to invest in smart gun technology. The Clinton administration’s only lasting impact on gun rights are the lack of certain imports of foreign semiautomatic rifles and background checks for handgun purchases. Ironically, it was those early victories that had lost much of their effectiveness within 10 years that prevented Clinton from pushing through what might have been longer-lasting gun control measures during his second term. The Brady Bill and Assault Weapons Ban were blamed for the defeat of several Democrats who voted for them as Republicans took control of the House in 1994. As a result, Clinton’s gun control priorities in the latter years of his presidency were never able to meet the muster of Republican opposition. Among them were requirements for child trigger locks, a three-day waiting period for gun show purchases and high capacity magazine bans.

“I am no bird and no net ensnares me I am a free human...

â€Å"I am no bird; and no net ensnares me: I am a free human being with an independent will; which I now exert to leave you†(257-258). The quote epitomizes Jane’s independence, but underneath Jane’s strong exterior, she is a young woman longing for love and a family. Throughout the novel, Jane learns to fend for herself, but we also see Jane’s longing for a family. In Charlotte Bronte’s book Jane Eyre, themes of family, love, and independence prominently play out in the characters of Jane, Rochester, and St. John. Growing up as an orphan, Jane longs for someone to love her and care for her. Her benefactress, Mrs. Reed, and her children neglected her. On one occasion, John Reed told Jane, â€Å"You have no business to take our books;†¦show more content†¦His love for Jane, while genuine, is selfish. He knows he cannot legally marry her, yet he asks her to marry him anyway. His horrid wife is brought into the light; the secret is out. Jane refuses to compromise her morals to be his mistress and leaves Thornfield. As Jane wanders the countryside in an unknown area, she stumbles on the home of her first cousin, St. John Rivers. At the time Jane does not know he is family, but he shows kindness and compassion to Jane when no one else would. Both St. John’s mother and father are dead, but he still has two sisters living. Even before Jane knows the family is her kin, the Rivers’ sisters are like sisters to her. They become the family she never had. St. John is different. He is very cold and stern. He doe not show much affection for anyone. St John loves a local girl, but refuses to marry her because he has devoted his life to full time ministry. He is independent because he isolates himself from people, never letting them get too close. St. John to chooses Jane, who is practical, smart, and sturdy, to be his wife when he goes to India to be a missionary. He does not tell her he loves her, but instead he says, â€Å"Jane, come with me to India: come as my helpmeet and fellow-laborer†(409). Jane turns him down over and over knowing she cannot marry St. John when her heart is still with Rochester. St. John wants a helper, but Jane wants a lover and St. John will never be that forShow MoreRelatedA Rose For Emily Modernism1563 Words   |  7 PagesThroughout the short story â€Å"A Rose for Emily†, by William Faulkner, the new generation tries to enforce modern standards on Miss Emily and her contemporaries. Despite their best efforts, the older generation remains cemented in traditional values. The older generation faces a slow, tragic, rotting death similar to Miss Emily’s if they continue to adhere to tradition in a modern age. Miss Emily is a contemporary of the older generation and her refusal to pay taxes demonstrates how the adherence toRead MoreA Rose For Emily Analysis1822 Words   |  8 Pages1. What is the meaning in the final detail that the strand of hair on the second pillow is iron gray in â€Å"A Rose for Emily†? It reveals that it was not long ago that Miss Emily had laid her head on the pillow next to the decaying Homer Barron. When this man was last seen, Miss Emily took on characteristics of a woman of youth. It is not until after an extended period of time that Homer Barron is not seen, all the while Miss Emily’s her character begins to take on a more elderly traits. The narratorRead MoreA Rose For Emily Character Analysis934 Words   |  4 PagesAt first sight, the work â€Å"A Rose for Emily† by William Faulkner looks like the story of a woman, Emily, who was molested by an entire city. For example, the moment when the new generation requires the payment of taxes even though Emily’s family had reached an agreement with the previous city government to skip this payment. At that point, I really felt sorry for Emily. However, as the story progresses we see that Emily deserved the repudiation of the inhabitants of the city because she acted in aRead MoreA Rose For Emi ly By William Faulkner882 Words   |  4 Pages â€Å" A Rose For Emily† Character Analysis Stubborn and a bit unstable, Emily Grierson is the main character of William Faulkner’s â€Å"A Rose For Emily â€Å". Emily is a prime example of a flat character because she seldom changes throughout the whole story. Emily acts as if nothing has changed over the years. In the town of Jefferson, It’s as if time went to a stood still. She shows this flat affect throughout the story in many instances. For example, like her refusing to pay her taxes, not keeping upRead MoreA Rose For Emily By William Faulkner916 Words   |  4 Pagesexperiences throughout their lives that makes them different, and society must come to terms in understanding everyone before they judge. In the short story â€Å"A Rose for Emily†, written by William Faulkner, people within the town attempted to understand Miss Emily’s struggles and tried to judge her accordingly. Throughout the story Miss Emily Grierson struggled as a developing character with many internal conflicts. One of Miss Emily’s biggest internal conflict came from her attachment to herRead MoreA Rose For Emily By William Faulkner1055 Words   |  5 Pagesâ€Å"A Rose for Emily† The setting is usually represented by the simplicity of a place and time. In â€Å"A Rose for Emily†, Faulkner expands setting into something much more. The setting goes far beyond just the time and place, it involves the people and objects that surround Emily throughout the story. Faulkner uses those objects and people to show how Emily struggles with accepting the present and leaving the past behind. In the second paragraph, Faulkner refers to Emily’s house and what it had onceRead MoreA Rose For Emily By William Faulkner1496 Words   |  6 Pagesinevitable aspects of life. In â€Å"A Rose for Emily† by William Faulkner, Emily epitomizes these concepts as she attempts to hold on to the past. Emily is among the last of the Griersons – an aristocratic older family that had lost their influence after the Civil War. She is exposed to the fast changing perspectives and ideals of her town, Jefferson, and she refuses to relent as she continues to uphold her traditional southern values and social status. Emily progressively decays because she chains herselfRead MoreA Rose For Emily By William Faulkner785 Words   |  4 PagesIn â€Å"A Rose for Emily† by William Faulkner, Faulkner conveys the issue of involving trying to maintain traditional values and control in a society that is facing a change that is radical and widespread. In this story, Emily is seen as timeless figure that contradicts a society that is trying to build up a more efficient, modern lifestyle. Miss Emily is portrayed as a women who resents change and responds uncomfortably to any force that tries to change her inhibitions. Her house is a portrait of herRead MoreWilliam Faulkner s A Rose For Emily1265 Words   |  6 PagesLove, Loss and Longing—three traits that many would agree Emily Grierson, the main character from William Faulkner’s â€Å"A Rose For Emily†, experiences inexorably. At first glance, one might be confident in one’s understanding of the story at face-value, claiming it to be a thrilling mystery with a mysterious ending. Another may try to analyze contextual evidence to answer some of the many unanswered questions this story proposes. Why does Emily sleep with the corpse of her late husband? Why does sheRead MoreTrifles By Susan Glaspells A Rose For Emily1227 Words   |  5 Pagesand evaluation of one’s self. In the â€Å"Trifles† by Susan Glaspell’s and â€Å"A Rose for Emily† by William Faulkner the short story and play transmit a theme of isolation, but in their case, it leads them to disturbing actions. Starting off firstly, in â€Å"A Rose for Emily†, it shows that the setting took place around the end of the civil war. After the war, Emily’s father Mr. Grierson in essence, raised his young daughter Emily to believe that nothing had changed after the war. Emily’s father inculcated her

Management Accounting Company Transit Division

Question: Discuss about the Management Accounting for Company Transit Division. Answer: Part-A Transfer pricing can be defined as the price at which the division of the company transact with each other, for example supply trade or labour between the departments. Transfer pricing are used when business entities of a larger multinational firm are treated and measured as separate business entities (Kaplan and Atkinson 2015). A transfer price is also known as the transfer cost. This method is useful in the computation of income tax implications under distinct areas of jurisdiction. In addition to this, it is advantageous in improving the efficiency level of numerous departments in the purchase and sale for decision-making purpose. Classification of transfer pricing: Cost base transfer pricing: Organisations using transfer base costing approach to identify the sales from international entities contribute to corporate profitability through economies of scale in domestic manufacturing companies. The transfer cost at base helps in reduces the duties of company (Deegan 2013). It should be mentioned that companies using this approach have no profit anticipations on transfer sales. Cost plus pricing: Companies, which follow the cost plus transfer pricing method are undertaking the profitability position, to reflect at any stage of production, the cost of processing in the form of transfer price. Under the cost plus pricing systems use this process, add the profitability margin on the sum total of manufacturing cost to sell the product in the market (Kamala et al. 2015). Under this operating profit cannot be generated by the intermediate department. Transfer price at market rate: This pricing method is derived from the transfer of price based on market rate. Under transfer pricing method, business firms compute the transfer price in accordance with the policies and other factors. Negotiated transfer price: Business entities on most of the occasion decide the transfer pricing after negotiating with the other branches of the organisation. Hence, this is known as negotiated transfer pricing (Needles et al. 2013). Reasons for different price base: It is evident there are numerous business units which adopts certain different methods of adopting transfer pricing in order to suit their daily operations. Therefore, selecting the most appropriate method involves various aspects, which are as follows; Cost base method is widely used for its simplicity in order to assess the appropriate cost of the final goods produced. Cost plus methods adopted is adopted to distribute the total amount of profit at different level of production in order to bring out desired level of performance from the organisation (Warren et al. 2013). On the other hand, the management usually prefers the market rate of transfer pricing in order to distribute the units produced at the original market price. This helps in the computation of unit produced in accordance with the prevailing rate of price in the market. It should also be noted that the prevailing market rate of products also constitute risk related to cost which includes, bad debts, insurance and abnormal loss from damages. Therefore, the above stated expenses incurred are not considered for transferring the sub units in to another branch of the company. The adjusted market rate is undertaken to reduce or eliminate the unnecessary expenses and implement more precise rate of market transfer price (Drury 2013). Negotiated pricing methods is used to introduce a pricing method which is acceptable by both the upstream and downstream departments in order to equally benefit the department. Objective of transfer pricing: The objective of transfer prices are as follows; If an organisation has numerous processing units in order to suit different tax jurisdiction, transfer-pricing methodology can be beneficial for the business unit to compute the taxes under different head more precisely (Braun et al. 2013). In addition to this, if the selling heads are under the higher side of the tax zone then the business unit has to bear the tax liability on the sale of product. On the occurrence of such event profits are distributed under different heads of the tax zone to lower the tax liability of the company. The objective of transferring pricing is to decide whether sub units of prices to be transferred in to the next department or can be sold externally to earn high margin of profit (Horngren et al. 2013). The management has the authority to make decision whether subunits should be transferred from previous branches in order to lower down the expenses. Operating profit arising out of each branch, work as an additional motivating factor for employees and management to perform better. It can be assumed that transfer-costing method is an effective tool for the management to measure the degree of efficiency for each individual branch. Part B: Determination of transfer price under cost base transfer pricing method is easy and simple to compute. Therefore, such methods cannot be used in the measurement of divisional performance (Fullerton et al. 2014). Perhaps if the transfer price is based on the cost of processing, then such measurement does not show the actual value of the transferred product. The fair value of the product can be ascertained if the cost of processing is drawn for comparing the prevailing market rate with the sub units. This helps the management to assess whether the actual cost incurred in processing is higher or is in accordance with the current market rate. Therefore, if the current market rate or negotiated transfer pricing method are employed, then the upstream will be under obligation to deliver the unit produce in accordance with the price fixed by the management (Otley and Emmanuel 2013). Under such circumstances, if the organisation suffers loss or is unable to attain the budgeted amount of profit, then the performance will be considered below the satisfactory level. On the other hand, if the product is delivered at a higher price and the possibilities of estimated profit is achieved, then in such a case the performance will be considered as favourable. Furthermore the downward department also receives the product at stipulated rate in order maintain the operating profit level at divisional level. However, if it considerably fails to achieve the targeted profit, then in such circumstances, it will be considered as under-performing division. 2: Computation of contribution margin: Computation of Contribution Margin:- Cleaning Scraping Division Processing Division Particulars Amount Amount Sale Price Per/Unit 95 160 Less: Variable Costs Per/Unit Transfer Price -95 Direct Material -18 -5 Direct Labour -12 -10 Manufacturing Overheads -30 -10 Contribution Margin Per/Unit 35 40 3: It is noteworthy to denote that the business unit should fix the negotiated transfer price at a range where both the units employed can yield equivalent operating margin. Under the cost base transfer pricing method, the cleaning and scrapping department can make an earning of only 9% of the operating margin, while on the other hand, the processing division generates 27% operating margin of profit (Ward 2012). Under such circumstances, if a market rate is applied then the upstream division will make a profit of 26% but the margin of profitability relating to other division will fall to 16%. On the occurrence of such event, the negotiated price should be fixed at $87.75, which enables both the division to yield a profitability margin of 20%. Below listed are the calculations: Cost-Base Transfer Market-Base Transfer Negotiated Transfer Particulars Amount Amount Amount Cleaning Scraping Division: Revenue per unit 77 95 87.75 Direct Labour -12 -12 -12 Direct Material -18 -18 -18 Manufacturing Overhead: Fixed overhead - 25% -10 -10 -10 Variable Overhead - 75% -30 -30 -30 Divisional Operating Profit 7 25 17.75 Operating Profitability Margin 9% 26% 20% Processing Division: Revenue 160 160 160 Cost of Direct material -5 -5 -5 Cost of Direct Labour -10 -10 -10 Cost of Transfer -77 -95 -87.75 Manufacturing Overhead: Fixed Overhead - 60% -15 -15 -15 Variable Overhead - 40% -10 -10 -10 Divisional Operating Profit 43 25 32.25 Operating Profit Margin 27% 16% 20% Total Operating Profit 50 50 50 4: The lowest amount of transfer price, which will be acceptable, by the cleaning and scrapping unit will be based on the total value per unit of Cruden, which is $70. At this rate, the division would neither earn profit nor will it incur loss. It will be considered as cost base transfer pricing for Cruden. However, it must be noted that this will not be acceptable by the managers since they will prefer the product to be in accordance with the cost plus transfer pricing having minimum range of profitability attached with the product. Reference List: Braun, K.W., Tietz, W.M. and Harrison, W.T., 2013.Managerial accounting. Pearson. Brewer, P., Garrison, R. and Noreen, E., 2014. Course ACCT 21011 Principles of Managerial Accounting (3).Cell,314, pp.698-6582. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Delia, D., Adriana, P. and Coman, D.D., 2014. THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS.Studia Universitatis Vasile GoldiÃ…Å ¸, Arad-Seria Ã…Å ¾tiinÃ…Â £e Economice, (1), pp.122-130. DRURY, C.M., 2013.Management and cost accounting. Springer. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), pp.414-428 Hiromoto, T. and Hiki, F., 2015. Cost Accounting.Theory and Practice 3th Edition, CHUOKEIZAI-SHA HOLDINGS. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Keller, W.D., 2015.Cost and Managerial Accounting II Essentials(Vol. 2). Research Education Assoc.. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Nelson Education. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer Peng, L. and Rell, A., 2014. Managerial incentives and stock price manipulation.The Journal of Finance,69(2), pp.487-526. Ward, K., 2012.Strategic management accounting. Routledge Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning.

Terroism Suicide Bombers free essay sample

Terrorism/Suicide Bombers Social norms play a key role on how people should behave and act in groups or societies. If an individual were to abandon these norms, others will criticize the individual for doing so. To learn and understand these social norms, social interaction is very important. Robert Brym (2012) states that social interaction is of such fundamental importance that, without it, individuals would not be able to develop a sense of identity, an idea that they are (p. 49). This also applies to suicide bombers. Some counties, believe that these deviant acts are justified in the Middle East and used to achieve political goals. Using the work from Robert Brym (2012) and Kevin Peraino (2008), this paper will show how psychopathology, clash of civilization, deprivation, and differential association, were introduced as theories on explaining the motives of suicide bombers. History of Suicide Attacks The history on the use of suicide attacks by terrorist dates back to ancient times. We will write a custom essay sample on Terroism Suicide Bombers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Terrorist suicide attacks are not a new method but are a very old method of operation. Before the late nineteenth century, suicide attackers used hand weapons to kill their victims in public places to assure publicity of their act. In World War 2, suicide attacks called Kamikaze were incorporated by the Japanese Empire, when a pilot crashes the plane into a target, as a way of showing pride and honour for the Empire. After the invention of dynamite in the late nineteenth century, terrorists began using bombs in their attacks. This method of attack made it easier for terrorists to achieve their goals. For example, with the old method of using hand weapons, the suicide attacks got harder when the target had some sort of protection. However, with the new method of using bombs, even if the target has protection, the suicide bomber only has to get the target within the blast radius and blow up. Hence, suicide attacks using bombs made it easier for terrorists to achieve their goals. Psychopathology Although psychopathology was not a criminological or sociological theory learned in class, it was still the first well-known explanation proposed. Psychologist introduced psychopathology because of an incident that involved a suicide bombing on the U. S. Marine barrack in Beirut in 1983, which a sole survivor saw the face of the bomber (Brym, 2012). He looked right at me and smile, the survivor recalls (Brym, 2012, p. 37). The western observers quickly passed a verdict that people who are willing to blow themselves up to kill others must be abnormal, and if they die happily they must surely be deranged (Brym, 2012, p. 37). The Beirut bomber was characterized as an unstable individual with a death wish by several psycholo gists, although they lacked of evidence of the bombers state of mind (Brym, 2012). Similarly, following the September 11, 2001, suicide attacks on the United States, U. S. overnment and media emphasis the supposed irrationality and insanity of the bomber, again without the proper supporting data (Brym, 2012, p. 37). With such claims, destined suicide bombers were interviewed and reconstruction of the biographies of successful suicide bombers does not show a higher rate of psychopathology than the general population (Brym, 2012). To support this statement, a study was conducted of all 462 suicide bombers between 1980 and 2003, and found not a single case of depression, psychosis, past suicide attempts, and so forth (Brym, 2012). Evidence collected by other experts actually shows that recruits were pulled out if they displayed signs of pathological behaviour for the organizational security (Brym, 2012). Hence, the explanation of suicide bombers based on psychopathology is no help to understand the rise of suicide bombing in the world. Deprivation Brym (2012) presents the second explanation of suicide bombers based on the deprivation theory which characterizes the perpetrator† (p. 38). From this perspective, the actions of suicide bombers are caused by extreme deprivation, either absolute or relative. Absolute deprivation refers to a long-standing poverty and unemployment, while relative deprivation is the growth of an intolerable gap between what people expect out of life and what they get (Brym, 2012, p. 38). Presumably, some people are driven to commit self-destructive acts of aggression against the known source of their suffering because of their deprivation (Brym, 2012). However, evidence collected does not support the deprivation theory. Between 1980 and 2003, 30 percent of Arab suicide bombers were more educated than the general populations and typically a working middle class person (Brym, 2012). Perainos (2008) interview of the family of Ashraf al-Hasadi would be a great example on why the theory does not apply. Ashraf was 18 years old and already had a job, a car and an apartment, which are desired by others in Darnah (Brym, 2012). However, in the summer of 2007, Ashraf went to Iraq without telling his family (Brym, 2012). When Peranio (2008) asked the family what the cause of his action was†, they replied back saying that Ashraf became too religious and watched a lot of news on the war going on in Iraq. Hence, neither of the absolute or relative deprivation theories were the cause of Ashrafs action, but from another reason. Clash of Civilization The third explanation is also not a theory learned in class like psychopathology; however is relevant to explaining suicide bombers. The explanation that focused on the individual characteristics began to fray in the late 1980s because of the lack of evidence to support them (Brym, 2012). The third theory was known as â€Å"clash of civilization†, which was proposed by analysts and social scientists to demonstrate cultural differences between Islam and western societies (Brym, 2012). From their point of view, Islamic culture inclines Muslims to fanatic hatred of the West, violence, and, in the extreme case, suicide attacks† (Brym, 2012, p. 39). However, the â€Å"clash of civilization† thesis contradicted the public opinion polls which showed Arabs in the Middle East hold strong favorable attitudes toward American culture s (Brym, 2012). They only hold strong negative attitudes toward American Middle East policies, thus Brym (2012) argues that â€Å"this is less evidence of a clash of civilizations than a deep political disagreement† (p. 9). Nor is there any connection between Islam and suicide bombers; these deviant acts are actually outside the cultural norms of Islamic people (Brym, 2012). Differential Association In the late 1990s, analyzes on suicide attacks started to shift, which scholars began to view suicide attacks as strategically rational political action (Brym, 2012). â€Å"With Robert Pape’s studies of all 462 suicide bombings between 1980 and 2003, this school of thought was given a strong empirical basis of support† (Brym, 2012, p. 40). Pape concluded that every suicide campaign since the early 1980s has shared one objective, which was to press a foreign state to withdraw its military forces and policies from their homeland (Brym, 2012). Sutherland`s differential association theory, when crime is learned from interaction with others, can be applied towards Pape’s conclusion on the intervention of foreign states. Suicide groups in the Middle East act in violence because of their disapproval of the foreign policies and military enforced on their homeland (Brym, 2012). On the bases of differential association, a person who shares the same view is welcome to join the group and will later be taught to become deviant for the organization’s purpose (Brym, 2012). For example, the city of Darnah had two major incidents in the past, the battle of 1805 with the United States and the death of Omar al-Mukhtar, Muslim holy warrior, from the Italian army during World War 2 (Peranio, 2008). When Peranio (2008) visited Darnah, he noticed that the cult of Omar al-Mukhtar was more visible throughout the city than the president of Libya and the hatred towards the Americans still existed. Peranio (2008) later discovers that the residents of Darnah viewed the Iraqi dictator, Saddam Hussein, as the same image as their hero, Omar al-Mukhtar. With already the bad relationship from before, when the Americans attacked Iraq and executed of Saddam, the people of Darnah were outraged with the Americans. Therefore, providing, Darnah resident, reasons to interact with Iraq’s foreign fighters and learn to fight against Americans. Brym’s Theory Byrm (2012) and one of his PhD students personally collected data on all 138 suicide bombings that occurred in Israel. After viewing this information, Brym (2012) was interested in three issues; bombers motives, organizations rationales, and event precipitants, then classified the three casual mechanisms as either proactive or reactive. Reactive causes are when a government’s action(s) evoke suicide attacks from certain groups and proactive causes are political, religious or ideological events that evoke suicide attacks without provocation from the government (Brym, 2012). Brym (2012) found the great majority of the suicide attacks in Israel were reactive causes from Palestinians. Hence, â€Å"suicide bombers did not give up their lives for a grand rational strategy, but to avenge the killing of someone close to them, as retribution for specific attacks against the Palestinian people, or as payback for perceived attacks against Islam† (Brym, 2012, p. 43). In conclusion, in the Middle East, suicide attacks are outside the social norms and viewed as a deviant behavior, even though there are high rates of suicide bombings. Most theories introduced by experts has failed on the explaining the rise of suicide bombers in the 1980s. The assumption of psychopathology for being the cause of suicide attacks was quickly defeated because of the lack of evidence to prove the mind state of suicide bombers. Absolute and relative deprivation did have some support when first introduced, however studies showed that this was false, consequently losing all creditability. The clash of civilization theory was viewed in a sociological point of view, but also failed on explaining suicide bombers. Differential Association was the only theory that seemed to apply toward suicide bombers because of their social environment. Suicide bombers social environment had been affected by foreign intervention, therefore leading them to approach terrorist organizations and learn deviant ways, suicide bombing, to get revenge. Hence, Brym (2012) and Peranio (2008) concludes their work by stating that revenge and retribution was the main reason for suicide bombing. Reference Robert J. Brym (2012). Sociology as a Life or Death Issue. Toronto: Nelson Education Ltd. Thio, A. , Calhoun, T. C. , Conyers, A. (2008). Readings in deviant behavior. Boston: Pearson/Allyn and Bacon Publishers.