Planning Strategies Essay

Planning is the most basic managerial function. It helps managers identify opportunities, anticipate problems, and develop appropriate strategies and tactics. If done properly, planning identifies threats and opportunities, facilitates entrepreneurship and innovations, and fosters learning. Objectives help you attain our goal, establishing an overall strategy or achieving those goals, developing a comprehension hierarchy of plans to integrate and coordinate activities. Strategic planning focuses on the development of an organization’s mission and vision, goals, general strategies, and major resource allocations. Tactical planning focuses on the shorter term detailed decisions regarding what to do, who will do it and how to do it. Tactical planning specifies the actions for implementing strategic plans. Organizational diversification strategies on planning The primary organization level diversification strategies vary from single business strategy to dominant business strategy, related business strategy, and un-related business strategy. The complexity of strategic planning increases as an organization becomes more unrelated in terms of the range of differences in goods and services the firm provides and the differences in the markets it serves. Levels of strategy and planning Corporate level strategy focuses on the activities of various businesses (or product lines) within a parent organization. Business level strategy focuses on the operations and performance of a single business firm or strategic business unit. Functional level strategy focuses on the actions for managing each specialized area. It specifies how each function will contribute to the organizations business level strategies and goals. Strategic Business Level Planning Planning Process:- 1. Develop the organizations vision, mission and goals 2. Diagnose opportunities and threats 3. Diagnose strengths and weaknesses 4. Develop strategies 5. Prepare strategic plan 6. Prepare tactical plans 7. Control and diagnose the results of both strategic and tactical plans 8. Continue planning process

Mexican Cival Rights Essay

George I. Sanchez, Ideology, and Whiteness in the Making of the Mexican American Civil Rights Movement, 1930-1960 By CARLOS K . BLANTON Let us keep in mind that the Mexican-American can easily become the front-line of defense of the civil liberties of ethnic minorities. The racial, cultural, and historical involvements in his case embrace those of all of the other minority groups. Yet, God bless the law, he is â€Å"white†! So, the Mexican-American can be the wedge for the broadening of civil liberties for others (who are not so fortunate as to be â€Å"white† and â€Å"Christian†!). George L Sanchez (1958) By embracing whiteness, Mexican Americans have reinforced the color line that has denied people of African descent full participation in American democracy. In pursuing White rights, Mexican Americans combined Latin American racialism with Anglo racism, and in the process separated themselves and their political agenda from the Black civil rights struggles of the forties and fifties. Neil Foley (1998)’ 1 HE HISTORY OF RACE AND CIVIL RIGHTS IN THE AMERICAN SoUTH IS complex and exciting. The history of Mexican American civil rights is also promising, particularly so in regard to understanding the role of whiteness. Both selections above, the first from a Mexican American ‘ The epigraphs are drawn from George I. Sanchez to Roger N. Baldwin, August 27, 1958, Folder 8, Box 31, George I. Sanchez Papers (Nettie Lee Benson Latin American Collection, University of Texas Libraries, Austin); and Neil Foley, â€Å"Becoming Hispanic: Mexican Americans and the Faustian Pact with Whiteness,† in Foley, ed.. Reflexiones 1997: New Directions In Mexican American Studies (Austin, 1998), 65. The author would like to thank the Journal of Southem History’s six anonymous reviewers and Texas A&M University’s Glasscock Center for Humanities Research for their very helpful intellectual guidance on this essay. MR. BLANTON is an assistant professor of history at Texas A&M University. THE JOURNAL OF SOUTHERN HISTORY Volume LXXII, No. 3, August 2006 570 THE JOURNAL OF SOUTHERN HISTORY intellectual of the mid-twentieth century and the last a recently published statement from a historian of race and identity, are nominally about whiteness. But the historical actor and the historian discuss whiteness differently. The quotation from the 1950s advocates exploiting legal whiteness to obtain civil rights for both Mexican Americans and other minority groups. The one from the 1990s views such a strategy as inherently racist. The historical figure writes of Mexican Americans and African Americans cooperating in the pursuit of shared civil rights goals; the historian writes of the absence, the impossibility of cooperation due to Mexican American whiteness. This contrast is worth further consideration. This essay examines the Mexican American civil rights movement by focusing on the work and ideas of George I. Sanchez—a prominent activist and professor of education at the University of Texas—in the 1930s, 1940s, and 1950s. Sanchez is the most significant intellectual of what is commonly referred to as the â€Å"Mexican American Generation† of activists during this period. As a national president of the major Mexican American civil rights organization of the era, however, Sanchez’s political influence within the Mexican American community was just as important as his intellectual leadership. Sanchez pondered notions of whiteness and actively employed them, offering an excellent case study of the making of Mexican American civil rights. ^ First, this work examines how Sanchez’s civil rights efforts were vitally informed by an ideological perspective that supported gradual, integrationist, liberal reform, a stance that grew out of his activist research on African Americans in the South, Mexican Americans in the Southwest, and Latin Americans in Mexico and Venezuela. This New Deal ideological inheritance shaped Sanchez’s contention that Mexican Americans were one minority group among many needing governmental assistance. Second, this liberal ideology gave rise to a nettlesome citizenship dilemma. During the Great Depression and World War II, Mexican Americans’ strategic emphasis on American citizenship rhetorically placed them shoulder-to-shoulder with other U. S. minority groups. It also marginalized immigrant Mexicans. The significance of ^ For more on Sanehez see Gladys R. Leff, â€Å"George I. Sanchez: Don Quixote of the Southwest† (Ph. D. dissertation. North Texas State University, 1976); James Nelson Mowry, â€Å"A Study of the Educational Thought and Aetion of George I. Sanehez† (Ph. D. dissertation. University of Texas, 1977); Amerieo Paredes, ed.. Humanidad: Essays in Honor of George 1. Sanchez (Los Angeles, 1977); Steven Sehlossman, â€Å"Self-Evident Remedy? George I. Sanchez, Segregation, and Enduring Dilemmas in Bilingual Education,† Teachers College Record, 84 (Summer 1983), 871-907; and Mario T. Garcia, Mexican Americans: Leadership, Ideology, and Identity, J930-1960 (New Haven, 1989), chap. 10. WHITENESS AND MEXICAN AMERICAN CIVIL RIGHTS 571 citizenship was controversial within the Mexican American community and coincided with the emergence of an aggressive phase of Mexican Americans’ civil rights litigation that implemented a legal strategy based on their whiteness. Third, Sanchez’s correspondence with Thurgood Marshall of the National Association for the Advancement of Colored People (NAACP) in the 1940s and 1950s reveals early, fragmentary connections between the Mexican American and African American civil rights movements. All these topics address important interpretive debates about the role of whiteness. This essay fuses two historiographical streams: traditional studies on Mexican American politics and identity and the new whiteness scholarship’s interpretation of Mexican American civil rights. In traditional works the Mexican American civil rights experience is often examined with little sustained comparison to other civil rights experiences. Conversely, the whiteness scholarship represents a serious attempt at comparative civil rights history. Taking both approaches into account answers the recent call of one scholar for historians to â€Å"muster even greater historical imagination† in conceiving of new histories of civil rights from different perspectives. ^ Traditional research on Mexican Americans in the twentieth century centers on generational lines. From the late nineteenth century to the Great Depression, a large wave of Mexican immigrants, spurred by dislocation in Mexico as well as by economic opportunity in the U. S. , provided low-wage agricultural and industrial labor throughout the Southwest. Their political identity was as Mexicans living abroad, the â€Å"Mexicanist Generation. † They generally paid little heed to American politics and eschewed cultural assimilation, as had earlier Mexicans who forcibly became American citizens as a result of the expansionist wars of the 1830s and 1840s. However, mass violence shortly before World War I, intensifying racial discrimination throughout the early twentieth century, and forced repatriations to Mexico during the Great Depression heralded the rise of a new political ethos. The community had come to believe that its members were endangered by the presumption of foreignness and disloyalty. â€Å"^ By the late 1920s younger ‘ Charles W. Eagles, â€Å"Toward New Histories of the Civil Rights Era,† Journal of Southern History, 66 (November 2000), 848. † See Emilio Zamora, The World of the Mexican Worker in Texas (College Station, Tex., * 1993); George J. Sanchez, Becoming Mexican American: Ethnicity, Culture, and Identity in Chicano Los Angeles, 1900-1945 (New York, 1993); Benjamin Heber Johnson, Revolution in Texas: How a Forgotten Rebellion and Its Bloody Suppression Turned Mexicans into Americans (New Haven, 2003); and Amoldo De Leon, The Tejano Community, 1836-1900 (1982; new ed. , Dallas, 1997). 572 THE JOURNAL OF SOUTHERN HISTORY leaders—the â€Å"Mexican American Generation†Ã¢â‚¬â€urged adoption of a new strategy of emphasizing American citizenship at all times. They strove to speak English in public and in private settings, stressed education, asked for the gradual reform of discriminatory practices, emulated middle-class life, and exuded patriotism as a loyal, progressive ethnic group. They also desired recognition as ethnic whites, not as racial others. The oldest organization expressing this identity was the League of United Latin American Citizens (LULAC). This ethos of hyphenated Americanism and gradual reform held sway until the late 1960s and early 1970s. ^ Studies of whiteness contribute to historians’ understanding of the interplay of race, ethnicity, and class by going beyond a black-white binary to seek the subtleties and nuances of race. This new scholarship examines who is considered white and why, traces how the definition of white shifts, unearths how whiteness conditions acts of inclusion and exclusion and how it reinforces and subverts concepts of race, and investigates the psychological and material rewards to be gained by groups that successfully claim whiteness. Class tension, nativism, and racism are connected to a larger whiteness discourse. In other words, this is a new, imaginative way to more broadly interrogate the category of race. Works on whiteness often share a conviction that thoughts or acts capitalizing on whiteness reflect racist power as well as contribute to that insidious power’s making. They also generally maintain that notions of race, whether consciously employed or not, divide ethnic and racial minorities from each other and from workingclass whites, groups that would otherwise share class status and political goals. ^ In recent reviews of the state of whiteness history, Eric Amesen, ‘ See Mario Garcia, Mexican Americans; George J. Sanchez, Becoming Mexican American; David G. Gutierrez, Walls and Mirrors: Mexican Americans, Mexican Immigrants, and the Politics of Ethnicity (Berkeley, 1995); Ignacio M. Garcia, Viva Kennedy: Mexican Americans in Search of Camelot (College Station, Tex. , 2000); Carl Allsup, The American G. I. Forum: Origins and Evolution (Austin, 1982); Richard A. Garcia, Rise of the Mexican American Middle Class: San Antonio, 1929—1941 (College Station, Tex. , 1991); David Montejano, Anglos and Mexicans in the Making of Texas, 1836-1986 (Austin, 1987), chaps. 12 and 13; Julie Leininger Pyeior, LBJ and Mexican Americans: The Paradox of Power (Austin, 1997); Juan Gomez-Quinones, Chicano Politics: Reality and Promise, 1940-1990 (Albuquerque, 1990); and Guadalupe San Miguel Jr. , Brown, Not White: School Integration and the Chicano Movement in Houston (College Station, Tex. , 2001). ^ David R. Roediger, The Wages of Whiteness: Race and the Making of the American Working Class (1991; rev. ed.. New York, 1999); Roediger, Towards the Abolition of Whiteness: Essays on Race, Politics, and Working Class History (New York, 1994); Matthew Frye Jacobson, Whiteness of a Different Color: European Immigrants and the Alchemy of Race (Cambridge, Mass. , 1998); George Lipsitz, The Possessive Investment in Whiteness: How White People Profit From Identity Politics (Philadelphia, 1998). WHITENESS AND MEXICAN AMERICAN CIVIL RIGHTS. 573 Barbara J. Fields, Peter Kolchin, and Daniel Wickberg offer much criticism. These historians argue that scholars using whiteness as an analytical tool are shoddy in their definitions, read too finely and semantically into documents and literary texts, and privilege discursive moments that have little or nothing to do with actual people or experiences. More specifically, Kolchin and Amesen argue that many studies of whiteness incautiously caricature race as an unchanging, omnipresent, and overly deterministic category. In such works whiteness is portrayed as acting concretely and abstractly with or without historical actors and events. Ironically, studies of whiteness can obscure the exercise of power. Fields explains that studying â€Å"race† and â€Å"racial identity† is more attractive than studying â€Å"racism† because â€Å"racism exposes the hoUowness of agency and identity . . . [and] it violates the two-sides-to-every-story expectation of symmetry that Americans are peculiarly attached to. â€Å"^ Research that applies the idea of whiteness to Mexican American history is sparse and even more recent. Several of these studies focus upon the use of whiteness as a legal strategy while others take a broader approach. ^ Historian Neil Foley offers the most significant and ambitious arguments by moving beyond an analysis of how white people viewed Mexican Americans to look instead at the construction of whiteness in the Mexican American mind. He shifts the perspective from external whiteness to internal whiteness and argues that Mexican Americans entered into a â€Å"Faustian Pact† by embracing racism toward African Americans in the course of trying to avoid de jure discrimination. Foley claims that Mexican Americans consciously curried the favor of racist whites: â€Å"In pursuing White rights, Mexican Americans ‘ Peter Kolchin, â€Å"Whiteness Studies: The New History of Race in America,† Journal of American History, 89 (June 2002), 154-73; Eric Arnesen, â€Å"Whiteness and the Historians’ Imagination,† International Labor and Working-Class History, 60 (Fall 2001), 3-32; Barbara J. Fields, â€Å"Whiteness, Racism, and Identity,† International Labor and Working-Class History, 60 (Fall 2001), 48-56 (quotations on p.48); Daniel Wickberg, â€Å"Heterosexual White Male; Some Recent Inversions in American Cultural History,† Journal of American History, 92 (June 2005), 136-57. *Ian F. Haney Lopez, White By Law: The Legal Construction of Race (New York, 1996); Neil Foley, The White Scourge: Mexicans, Blacks, and Poor Whites in Texas Cotton Culture (Berkeley, 1997); Steven Harmon Wilson, The Rise of Judicial Management in the U. S. District Court, Southern District of Texas, 1955-2000 (Athens, Ga., 2002); Wilson, â€Å"Brown over ‘Other White’; Mexican Americans’ Legal Arguments and Litigation Strategy in School Desegregation Lawsuits,† Law and History Review, 21 (Spring 2003), 145-94; Clare Sheridan, â€Å"‘Another White Race’: Mexican Americans and the Paradox of Whiteness in Jury Selection,† Law and History Review, 21 (Spring 2003), 109^14; Ariela J. Gross, â€Å"Texas Mexicans and the Polities of Whiteness,† Law and History Review, 21 (Spring 2003), 195-205; Carlos Kevin Blanton, The Strange Career of Bilingual Education in Texas, 1836-1981 (College Station, Tex., 2004); Patrick J. Carroll, Felix Longoria’s Wake: Bereavement, Racism, and the Rise of Mexican American Activism (Austin, 2003). 574 THE JOURNAL OF SOUTHERN HISTORY combined Latin American racialism with Anglo racism, and in the process separated themselves and their political agenda from the Black civil rights struggles of the forties and fifties. â€Å"^ Missing from such interpretations of whiteness’s meaning to Mexican Americans is George I. Sanchez’s making of Mexican American civil rights. Analyzing Sanchez’s views is an excellent test of Foley’s interpretation because Sanchez’s use of the category of whiteness was sophisticated, deliberate, reflective, and connected to issues and events. An internationalist, multiculturalist, and integrationist ideology shaped by New Deal experiences in the American Southwest, the American South, and Latin America informed George L Sanchez’s civil rights activism and scholarship. Sanchez regarded Mexican Americans as one of many American minority groups suffering racial, ethnic, and religious bigotry. Though Sanchez regarded Mexican Americans’ racial status as white, he also held that they were a minority group that experienced systematic and racialized oppression. Sanchez’s articulation of whiteness was qualified by an anti-racist ideological worldview and supports Eric Amesen’s criticism of â€Å"overreaching† by whiteness scholars who â€Å"appreciate neither ambiguity nor counter-discourses of race, the recognition of which would cast doubt on their bold claims. â€Å"‘ ° Sanchez was very much a New Deal â€Å"service intellectual† who utilized academic research in an attempt to progressively transform society. The term service intellectual is an appropriate description of Sanchez, who propagated his civil rights activism through academic research with governmental agencies (the Texas State Department of Education, the New Mexico State Department of Education, the U. S. Bureau of Indian Affairs, and the Office of the Coordinator of Inter-American Affairs) and national philanthropic organizations (the General Education Board, the Julius Rosenwald Eund, the Carnegie Foundation, and the Marshall Civil Liberties Trust). The pinnacle of Sanchez’s scholarly contribution as a service intellectual was his evocative 1940 portrayal of rural New Mexican poverty and segregation in The Forgotten People: A Study of New Mexicans. ‘ ‘ ‘ Foley, â€Å"Becoming Hispanic,† 53-70 (quotation on p. 65); Foley, â€Å"Partly Colored or Other White: Mexican Americans and Their Problem with the Color Line,† in Stephanie Cole and Alison M. Parker, eds. , Beyond Black and White: Race, Ethnicity, and Gender in the U. S. South and Southwest (College Station, Tex. , 2004), 123-44. For an older whiteness study that discusses the external imposition of racial concepts on Mexican Americans and other groups, see Roediger, Towards the Abolition of Whiteness, chap. 10. ‘†Amesen, â€Å"Whiteness and the Historians’ Imagination,† 24. † Richard S. Kirkendall, Social Scientists and Farm Politics in the Age of Roosevelt WHITENESS AND MEXICAN AMERICAN CIVIL RIGHTS 575 Sanchez particularly sought to transform society through the field of education. In the early 1930s he published blistering critiques of the shoddiness of IQ tests conducted on Mexican American children. Mexican Americans bad just challenged separate schools in Texas and California and were told by the courts that because they were technically â€Å"white,† racial segregation was illegal; however, the courts then claimed that pedagogical segregation based upon intellectual or linguistic â€Å"deficiency† was permissible. In challenging racist IQ science, Sanchez essentially advocated integration. ‘^ A decade of service intellectual work came together for Sanchez in Forgotten People. He called for a comprehensive federal and state program to uplift downtrodden Hispanic New Mexicans: â€Å"Remedial measures will not solve the problem piecemeal. Poverty, illiteracy, and ill-health are merely symptoms. If education is to get at the root of the problem schools must go beyond subject-matter instruction. . . . The curriculum of the educational agencies becomes, then, the magna carta of social and economic rehabilitation; the teacher, the advance agent of a new social order. â€Å"‘^ Sanchez regarded Mexican Americans as similar to Japanese Americans, Jewish Americans, and African Americans. To Sanchez these were all minority groups that endured varying levels of discrimination by white, Anglo-Saxon, Protestant America. Sanchez was uninterested in divining a hierarchy of racial victimization; instead, he spent considerable energy on pondering ways for these groups to get the federal government, in New Deal fashion, to help alleviate their plight. Even in the mid-1960s when many Mexican Americans had come to favor a separate racial identity over an ethnic one, Sanchez still conceived of Mexican Americans as a cultural group, ignoring concepts of race altogether unless discussing racial discrimination. â€Å"^ Sanchez engaged the struggles of other minority groups and linked them to Mexican American activism. In 1948, for example, Sanchez (Columbia, Mo. , 1966), 1-6; George I. Sanchez, Forgotten People: A Study of New Mexicans (1940; reprint, Albuquerque, 1996), xvi-xvii. Befitting the service intellectual ideal of freely diffusing knowledge, the Carnegie Foundation gave the book away. Carnegie provided four thousand dollars for Sanchez’s research at the same time it supported work on a much larger study on African Americans—Gunnar Myrdal’s classic An American Dilemma: The Negro Problem and Modern Democracy (New York, 1944). ‘^ Carlos Kevin Blanton, â€Å"From Intellectual Deficiency to Cultural Deficiency: Mexican Americans, Testing, and Public School Policy in the American Southwest, 1920-1940,† Pacific Historical Review, 72 (February 2003), 56-61 (quotations on p. 60). ‘ ‘ Sanchez, Forgotten People, 86. ‘† George I. Sanchez, â€Å"History, Culture, and Education,† in Julian Samora, ed.. La Raza: Forgotten Americans (Notre Dame, 1966), 1-26; Mario Garcia, Mexican Americans, 267-68. 576 THE JOURNAL OF SOUTHERN HISTORY published through the United States Indian Service a government study on Navajo problems called The People: A Study of the Navajos. ^^ In 1937-1938 Sanchez transferred his New Deal, reformist ideology across borders as a Latin American education expert with a prestigious administrative post in Venezuela’s national government. Writing to Edwin R. Embree, director of the Julius Rosenwald Fund, Sanchez described his work as the chief coordinator of the country’s teachertraining program in familiar New Deal terms: â€Å"the hardest task is breaking down social prejudices, traditional apathy, obstructive habits (political and personal) and in-bred aimlessness. † His first program report was appropriately titled â€Å"Release from Tyranny. â€Å"‘^ During World War II Sanchez was appointed to the Office of the Coordinator of Inter-American Affairs under Nelson A. Rockefeller, where he continued work on Latin American teacher-training programs as part of the war effort. Sanchez was deeply committed to progressive reform in Latin America that would lift educational and living standards. ‘^ Sanchez also took on African American issues. From 1935 to 1937 he worked as a staff member with the Chicago-based Julius Rosenwald Eund. This philanthropic organization was concerned with African American rural education in the South, and in this capacity Sanchez collaborated with Eisk University’s future president, the eminent sociologist Charles S. Johnson, on preparing the massive Compendium on Southem Rural Life. Sanchez was listed in the study’s budget as the highest-paid researcher for the 1936-1937 academic year with a $4,500 salary and a $2,000 travel budget. Sanchez’s work with the Rosenwald Eund also involved numerous activities beyond his role as the group’s pedagogical expert. In November and December 1936 he lobbied the Louisiana State Department of Education on behalf of a † â€Å"Dr. Sanchez Seeks Fulfillment of U. S. Promise to Navajos,† Austin Daily Texan, November 16, 1946, in George I. Sanchez Vertical File (Center for American History, Austin, Texas; hereinafter this collection will be cited as Sanchez Vertical File and this repository as Center for American History); George I. Sanchez, The People: A Study of the Navajos ([Washington, D. C], 1948). â€Å"^ G. I. Sanchez to Edwin R. Embree, October 17, 1937, Folder 4, Box 127, Julius Rosenwald Fund Archives (Special Collections, John Hope and Aurelia Franklin Library, Fisk University, Nashville, Tennessee; hereinafter this collection will be cited as Rosenwald Fund Archives and this repository as Franklin Library) (quotation); Embree to Sanchez, October 29, 1937, ibid. Sanchez’s work for the â€Å"Instituto Pedagogico† occurred just after its creation in 1936 during a brief liberal phase of Venezuelan politics. For more on its creation, see Judith Ewell, Venezuela: A Century of Change (Stanford, 1984), 75. â€Å"Dave Cheavens, â€Å"Soft-Spoken UT Professor Loaned to Coordinator of Latin-American Affairs,† Austin Statesman, December 3, 1943, in Sanchez Vertical File; â€Å"Texan Will Direct Training of Teachers,† Dallas Morning News, November 3, 1943, ibid. ; George I. Sanchez, â€Å"Mexican Education As It Looks Today,† Nation’s Schools, 32 (September 1943), 23, ibid. ; George I. Sanchez, Mexico: A Revolution by Education (New York, 1936). WHITENESS AND MEXICAN AMERICAN CIVIL RIGHTS 511 Rosenwald teacher-training program and the broader issue of school equalization. Equalization had been the primary avenue of African American activism that culminated with the Gaines v. Canada decision of 1938, which mandated that the University of Missouri either admit a black law student or create a separate, equal law school for African Americans. Sanchez also lobbied in Washington, D. C. , in February 1937, consulting with the Progressive Education Association and various government agencies on Rosenwald projects. ‘^ As one of his duties on the compendium project, Sanchez studied rote learning for rural African American children who lived in homes lacking in formal education. This study was inspired by Charles Johnson’s mentor at the University of Chicago, Robert E. Park. Johnson, Sanchez, and other young researchers such as famed historian Horace Mann Bond were to look at ways to educate populations â€Å"handicapped by the lack of books and a tradition of formal education in the home. † This venture was affiliated with the Tennessee Valley Authority and chiefly concerned with â€Å"raising the cultural level† of poor, rural African Americans more effectively than standard textbooks and pedagogies developed for privileged students in other parts of the country. The project aimed to equip teachers to â€Å"integrate the knowledge which the school seeks to inculcate with the experiences of its pupils and with the tradition of the local community. † Sanchez’s comparable work with bilingual education in New Mexico and Latin America fit well within the scope of the new undertaking. ‘^ Sanchez’s biggest project with the Rosenwald Fund was creating a well-recognized teacher-training program at the Louisiana Negro Normal and Industrial Institute at Grambling. Charles S. Johnson later described this Grambling teacher-training program as â€Å"among the most progressive of the community-centered programs for the education of teachers in the country. † He praised the Grambling endeavor for offering African American teachers â€Å"opportunities for the development of creativeness and inventiveness in recognizing and solving ‘* Charles S. Johnson to Edwin R. Embree, October 16, 1936, Folder 1, Box 333, Rosenwald Fund Archives; Embree to Johnson, October 23, 1936, and enclosed budget manuscripts â€Å"Supplementary Budget on Rural Education Compendium† and â€Å"Rural School Exploration, Tentative Budget 1936-37,† ibid. ; undated project time sheet [October 7, 1936 to April 27, 1937], Folder 3, Box 127, ibid. ; Numan V. Bartley, The New South, 1945-1980 (Baton Rouge, 1995), 15; Compendium on Southern Rural Life with Reference to the Problems of the Common School (9 vols. ; [Chicago? ], 1936). † Charles S. Johnson to Edwin R. Embree, January 21, February 25, 1937, Folder 5, Box 335, Rosenwald Fund Archives; Johnson to Dorothy Elvidge, June 23, 1937, and study proposal by Robert E. Park, â€Å"Memorandum on Rote Learning Studies,† March 3, 1937, pp. 2 (first and second quotations), 3 (third quotation), ibid. Sanchez left shortly after the project began. 578 THE JOURNAL OF SOUTHERN HISTORY the problems to be found in rural communities, homes, and schools . . . .†^ ° Sanchez oversaw this project from its inception in September 1936 until he left for Venezuela in the middle of 1937. He set up the curriculum, the budgets, the specialized staff (nurses, agricultural instructors, home economists, and rural school supervisors), and equipment (the laboratory school and a bus for inspections). These duties involved close coordination with Grambling administrators, Louisiana health officials, and state education and agriculture bureaucrats. Difficulties arose due to Sanchez’s departure. One Rosenwald employee summarized the program’s problems, â€Å"As long as George [Sanchez] was here he was the individual who translated that philosophy to the people at Grambling, and I am sure that you agree with me that he could do it far more effectively than the rest of us. But now that Sanchez [sic] is not here it is the job of the president of the institution to do both this interpretation and this stimulation. . . . I do not believe [President] Jones knows them. â€Å"‘^’ Fisk’s Charles S. Johnson was elite company for Sanchez. Johnson’s devastating attacks on southem sharecropping influenced public policy and garnered praise from President Franklin D. Roosevelt. He and others spurred the creation of Roosevelt’s â€Å"Black Cabinet. â€Å"^^ Sanchez practiced a similar combination of academic research and social activism. When he began his work at Grambling he had recently lost his position in the New Mexico State Department of Education due to his pointed advocacy of reform as well as his penchant for hard-hitting, publicly funded academic research on controversial topics such as the segregation of Mexican Americans in schools. He had long sparked controversy with his research on racial issues. What especially limited ^ ° Charles S. Johnson, â€Å"Section 8—The Negro Public Schools,† in Louisiana Educational Survey (7 vols, in 8; Baton Rouge, 1942), IV, 216 (first quotation), 185 (second quotation). A copy of this volume is in Folder 5, Box 182, Charles Spurgeon Johnson Papers (Franklin Library). ^’ A. C. Lewis to G. I. Sanchez, October 14, 1936, Folder 13, Box 207, Rosenwald Fund Archives; Sanchez to Dr. R. W. Todd, September 28, 1936, ibid. Sanchez to Miss Clyde Mobley, September 28, 1936, ibid. ; Sanchez to J. W. Bateman, September 28, 1936, ibid. Sanchez to Lewis, September 28, 1936, ibid. ; Edwin R. Embree to Lewis, September 29, 1936, ibid. ; Sanchez to Lewis, September 30, 1936, ibid. ; Dorothy A. Elvidge to Lewis, November 27, 1936, ibid. ; Lewis to Sanchez, July 9, 1937, Folder 14, Box 207, ibid.; i. C. Dixon to Lewis, March 17, 1938, Folder 15, Box 207, ibid, (quotation on p. 2); Sanchez, â€Å"The Rural Normal School’s TeacherEducation Program Involves . . . ,† September 17, 1936, Folder 16, Box 207, ibid. ; Sanchez, â€Å"Suggested Budget—Grambling,† April 9, 1937, ibid. ; Sanchez, â€Å"Recommendations,† December 9, 1936, ibid. ^^ John Egerton, Speak Now Against the Day: The Generation Before the Civil Rights Movement in the South (New York, 1994), 91-92; George Brown Tindall, The Emergence of the New South, ? 913-1945 (Baton Rouge, 1967), 543, 544 (quotation); Matthew William Dunne, â€Å"Next Steps: Charles S. Johnson and Southem Liberalism,† Journal of Negro History, 83 (Winter 1998), 10-11. WHITENESS AND MEXICAN AMERICAN CIVIL RIGHTS 579 Sanchez’s future in New Mexico was a 1933 furor over his distribution of another scholar’s Thurstone scale (a psychometric technique developed in the 1920s) on racial attitudes to pupils in New Mexico’s public schools. Governor Arthur Seligman publicly demanded that Sanchez be ousted and that the General Education Board (GEB) cancel the grant funding his position in the state bureaucracy. Partly due to the influence of New Mexico’s U. S. senator Bronson Cutting, a progressive Republican champion of Mexican Americans, Sanchez survived an ugly public hearing that resulted in the resignation of the University of New Mexico faculty member who devised the scale. Nevertheless, the incident severely constrained Sanchez’s future in the New Mexican educational and political arena. ^^ But Sanchez was not pushed into African American education simply out of desperation for employment. He appreciated the opportunities that the Rosenwald Fund provided to broaden his activism as a service intellectual beyond the Southwest. He was direct about this to his most ardent supporter. President James F. Zimmerman of the University of New Mexico: â€Å"I’m sorry the [Rosenwald] Fund is virtually prohibited from extending its interests and experiments into the Southwest. This is the only disappointment I feel in connection with my present work. I feel it keenly, however, as you know how deeply I am bound up with that area and its peoples. At the same time, though, being here has given me a wider viewpoint and experience that may well be directed at my ‘first love’ sometime. † Zimmerman was disappointed; he had groomed Sanchez for a faculty and administrative future at the University of New Mexico. Despite the uproar in 1933 Sanchez’s talents were in high demand, however, as GEB agent Leo Favrot and Rosenwald director Edwin Embree coordinated which agency would carry Sanchez’s salary with the New Mexico State Department of Education in early 1935 (GEB) and during a yearlong research project on Mexican higher education from 1935 to the middle of 1936 (Rosenwald Fund) until he joined the staff of the Rosenwald Fund on a full-time basis for his work at Grambling. ^’* ^^ G. I. Sanchez to Leo M. Favrot, April 27 and May 11, 1933, Folder 900, Box 100, G.

Business Opportunity analysis Assignment Example | Topics and Well Written Essays - 1250 words

Business Opportunity analysis - Assignment Example Commercial production of lowbush blueberry in Nova Scotia, New Brunswick, Prince Edward Island, Quebec (Canada) and Maine (US) is known to be susceptible to a serious fungal disease, called Monilinia blight, which causes significant economic loss annually. A team of agriculture researchers developed a technology in the form of an apparatus that can be used to effectively predict the risk of infection in fields. The apparatus functions with an algorithm that accurately indicates the state of infection or risk of infection caused by wetness as captured by a moisture sensor. The technology is to be licensed, with exclusive rights to enhance and commercialize the technology. Market Research & Analysis Market trends and needs Lowbush blueberry has come a long way to take its position as one of the most significant horticultural crops in the province of Nova Scotia Canada (Benoit et al, 1984). Commercial development today, which is done on a large scale, started in forties and fifties. The industry has grown in leaps and bounds since. For instance data shows that only 1,125,000 pounds was produced with a farm value of $152,000. Average annual production from 1992 to 1996 was over 29,000,000 pounds. In 2000 over 32,000,000 pounds of lowbush blueberries were harvested with a farm gate of over $20,000,000 and an economic value of Nova Scotia surpassing $50,000,000 (Wild Blueberry Network Information Centre, 2012). Market Segmentation The target market for Lowbush Blueberry Moisture Sensor will be all the farmers in lowbush blueberry, who combined, have a farm value of over $20, 000,000. They are the ones is known to affected by the serious fungal disease, called Monilinia blight, which causes significant economic loss annually. Product Product Description Lowbush Blueberry Moisture Sensor is an apparatus that predicts the risk of fungal infection in blueberry fields. The apparatus functions with an algorithm that accurately indicates the state of infection or risk of in fection caused by wetness as captured by a moisture sensor. The technology is to be patented, with exclusive rights to enhance and commercialize the technology. This technology will be attractive to manufacturers who: have manufacturing capabilities of small plastic and metal parts; have excellent knowledge of the existing agricultural production, marketing systems, sales and infrastructure in the region; and Can incorporate the sensor and the algorithm with remote communication software, in a self-contained unit. Potential for Commercial Enhancement & Adding Value Remote communications Customarily remote in location, blueberry fields are often near forested areas that are geographically situated at different terrains exhibiting different micro-climatic conditions. Information, on the wetness of the fields, that is made available regularly at the convenience of the growers’ home location, is beneficial in the timely control of this damaging disease. In this light, a remote co mmunications technology attached to the moisture sensor is potentially capable of enhancing such usefulness of the apparatus. Other farming techniques, other crops –

Depression Article Review Example | Topics and Well Written Essays - 500 words - 1

Depression Review - Article Example A person can also sleep more or less when in the state of depression or experience a change in appetite. The other major symptoms are feeling like committing suicide or sometimes feeling worthless to oneself and the society. The authors provide a list of the types of depression providing individuals with the relevant information regarding depression and its severity. The major types of depression are Bipolar disorder or the manic-depressive disorder, which is an occurrence of major depression and elevated moods in individuals (Torpy, Janet, Alison & Richard n.p). Dysthymia is another type of depression with symptoms, which can last for not less than two years. The other types are postpartum, and seasonal affective disorder with the first occurring in a mothers or fathers after childbirth and the second occurring during periods of low sunlight. Relatives of depressed persons should understand the various types to enable them handle their patients effectively and avoid complications. The authors of the article are very keen to provide various ways of handling and treating depression in individuals and helping them to live normal lives. There are various treatments for depression depending on the type and cause such as medication. A depressed person can take antidepressants medicines although their results might take long before they work on a person. Physiotherapy can also reduce depression such as changing one’s thoughts, attitudes, and relationship that might be causing depression (Torpy, Janet, Alison & Richard n.p). One should always think positively and avoid being alone by engaging in conversations and sharing with trustworthy friends. For seasonal depression, exposure to sunlight on a daily basis can help solve the problem and go on with life. There are also series of treatments by use of electric current that is passed through the brain especially for those under severe depression. According to the authors, depression

Exit Zero Essay Example | Topics and Well Written Essays - 750 words

Exit Zero - Essay Example only means for most people to achieve social mobility and overcome the traditional class divides that characterized America after the downfall of the steel mills in South East Chicago where it did not only transformed the affected families of the steel mills, but also the socio-economic society of America in general. America is no longer a socially mobile society it once pride itself to be but rather a socially stratified society where the economically deprived people can only aspire to better their lot but could no longer break the social and economic barrier. Moreso in 21st century economy where it is knowledge based and more and more jobs now requires a college education. The new glass ceiling in work are the educational certifications which now solwoly becoming exclusive to those who can afford it making it more difficult for people to transcend class barriers. The situation is now aggravated by the fact that college education is becoming economically prohibitive due to its high cost. It is no longer accessible nor affordable to those families whose source of income are based on factories and mills such as depicted in Christine J. Walley’s â€Å"Exit Zero: Family and Class in Postindustrial Chicago†. Along with the closure of those mills is also the figurative closure of opportunity to those people whose source of income comes from blue collar jobs such as those in the factories of South Eastern Chicago. They are unable to go to college and as a result, the only jobs available to them are those menial jobs that do not pay well. So they are stuck in the lower economic strata without any hope for social mobility and thus, the vicious cycle begun. The poor remains poor because they no longer have access to means that would improve their economic and social status. Nice paying jobs are shut to them because they do not have colleg e education. College education is inaccessible to them because of its high cost. So the 21st century economy became

Nuclear Medicine Essay Example | Topics and Well Written Essays - 500 words

Nuclear Medicine - Essay Example Preparation of patient mostly is dependent on the type of procedure that will be performed. Allergy must be checked for radioactive tracer material used. Some of the procedures such as a bone scan do not need intensive patient preparation, but some require. A good example is thyroid body scan. When a patient is being prepared for thyroid test he or she should be instructed to speak with the technologist directly before the procedure is undertaken. The patient should be instructed to stop all thyroid medication since they may be falsely detected as a pathology with the machine. Before stopping the medication, they should seek clarification from the doctor. The patients sometimes are instructed to fast for two hours for the effectiveness of the nuclear medicine procedure (Chia-Ho, 2014). Nuclear medicine has many advantages. One is the advantage painless and less not invasive. It can help to diagnose, treat even predict the outcome of a wide range of condition without causing a lot of trauma to the patient. It helps to detect pathology within the body at the early time that in turn can help control the condition ahead of time. Nuclear medicine can also help to check how well the cancers are responding to therapy. Nuclear medicines also have a share of disadvantages and limitation. It involves exposure to ionizing radiation that can cause mutation if they are in huge doses. Some of the radioactive tracer materials injected into bodies have an allergic reaction that can be very detrimental. Hence, it is necessary to test for the presence of allergy with radioactive tracer material before nuclear medicine procedure is commenced. A time sedation may be needed because nuclear medicine procedure a time make patient feels claustrophobic (Mititelu, 2014) Most of the ailments that are diagnosed and treated with nuclear medicine are internal. This ailment will otherwise require a surgical procedure to be done for the diagnosis or therapeutic procedure to be done.

Being Addicted to Crack-Cocaine Term Paper Example | Topics and Well Written Essays - 750 words

Being Addicted to Crack-Cocaine - Term Paper Example Crack cocaine refers to a freebase type of cocaine that can be taken through smoking. Crack cocaine is a highly powerful and addictive stimulant produced from powdered cocaine through a simple process of conversion. Crack cocaine is strong stimulant to the central nervous system of the body that interferes with the brain and causes excess dopamine to the brain. It has both psychological physiological effects to the body. The Psychological Effects Crack cocaine affects the user’s brain chemistry resulting to feeling of euphoria, excessive confidence, alertness, lack of appetite, addiction, insomnia, excessive energy. The first effect is the release of dopamine, a brain chemical, in large amounts. It is this dopamine which results to euphoria leaving the user experiencing a depressed and low feeling. When smoked it is absorbed faster in the body than when it is injected. The user may take around three days without sleep as they recover from the feeling. When used in a binge, cra ck cocaine leads to increased irritability, paranoia as well as restlessness. According to Woods (2008), these may cause full-blown paranoid psychosis which makes the individual lose sense of reality and experience hallucinations. Excessive use of the substance may result to fornication where the effected user feel or believe they have parasites which crawl under their skin. This is also associated with alcohol withdrawal and high fevers as well as well as hallucinations. The Physiological Effects These include dilated pupils, heart rate, increased temperature, constricted blood vessels and blood pressure. Large amounts increase the user’s feelings of highness, and may cause violent behavior, erratic and bizarre. Large amounts can also lead to muscle twitches, tremors, paranoia and vertigo as well as a toxic reaction in form of amphetamine poisoning. Some users experience restlessness, anxiety and irritation. Under some instances which are rare death might occur on the first use of this substance which is caused by cardiac arrest or seizure accompanied by respiratory arrest. Some users may increase their dosage so as to prolong and increase the euphoric feeling hence addiction. before use after use An example of crack cocaine affected person Operant Conditioning It refers to the process in which results of a certain behavior influences the likely hood of that behavior being repeated. This is a common condition in crack cocaine addiction. Repeated use of crack cocaine acts as reinforce or a reward, and with the association between the reward, cue and response addiction becomes stronger and stronger. This is one of the principles of the operant conditioning. The principle of the immediacy of reinforcement which argues that the faster the user follows a certain behavior the behavior becomes more powerful and it is likely that the user will repeat it. When applied in this condition it means that once the user of crack cocaine follows a certain behavior or f eeling induced by the substance the more likely that they feel take it more and more resulting to addiction. Reference: Woods, S. (2008). Colombia. London: Bradt Travel

Treatment of Autism Research Paper Example | Topics and Well Written Essays - 2500 words

Treatment of Autism - Research Paper Example It is shown by the fact that identical or monozygotic twins have more chances to get the disease than do the dizygotic twins or the siblings. Conditions affecting the language skills are more prevalent in the family of the patient. Other chromosomal and neurological disorders are also present in the family with autism. Other factors which can also prove causative include; Diet, changes in the digestive tract, metal poisoning specifically with mercury, metabolic disorders in which the body is not able to utilize the vitamins and the minerals and hypersensitivity to some of the vaccines. There are a group of people who are of the view that mercury is a part of some of the multi dose vaccines as thimerosal so in their opinion these vaccines can cause autism but this a misperception as The American Academy of Pediatrics, and The Institute of Medicine (IOM) has agreed to the fact that all the children who are currently diagnosed as autism’s patients, vaccination is not the cause of this disease in a single case even. It should also be considered that the benefits of the vaccination outweighs the disadvantages so vaccination should not be discontinued on account of diseases like autism as most of the vaccines are single dose prescription and thimerosal is not a constituent of any of the single dose vaccine. Treatment: B. F. Skinner who was a psychologist showed that the patients who are diagnosed cases of autism can benefit maximum from participating in Applied Behavior Analysis Training which is also known as ABA training; though there are other treatment strategies also available for the management of autism patients but ABA training proves to be much superior than the other treatment modalities. The cost of using this technique as the treatment modality should be brought into consideration before initiation of the therapy. ABA Training: It is also known as Intensive Behavioral Intervention. There are differences between these two kinds of therapy but most o f the parents as well as layman usually consider both of these as a form of intense treatment plan which primarily includes careful observation and studying the patient usually the affected child and the treatment mainly applies the principles of Operant Conditioning which was1st presented in the theories presented by B. F. Skinner. A study of the children affected by autism was carried out by Ivar Lovaas in 1980’s and it was evident from the results of the study that main principles of ABA can be used in a program designed to treat the patients of autistic disorders. This study showed marked improvement in the patients of autism if these techniques are used in a proper manner. There are many techniques which are currently the part of ABA management system and one of the principle techniques is Discrete Trial Teaching (DTT) which is used extensively nowadays. The main aim of this technique is to maximize the learning process in the affected children and it is useful in the de velopment of most of the skills e.g. cognitive, social, behavioral, fine motor, play as well as it can also be used to accelerate the ability of the children to help them at times. DTT usually involves the fragmentation of the main skill into several sub skills and then each sub skill is taught to the children intensely at a time. In actual practice, repeated sessions are planned with the child and involve prompting and then the prompt is faded to make sure the successful learning of that particular skill by

Nature vs. Nurture essayPosted by admin as Essays Essay Example for Free

Nature vs. Nurture essayPosted by admin as Essays Essay The natural characteristics of a person can either be quite similar or quite different to the unnatural characteristics of a person. The natural characteristics of a person are the traits that come from their parents; the ones that people are born with which are genetical. These traits are developed biologically. The unnatural characteristics of a person, or the nurtured characteristics, are the traits that people develop themselves after they are born. The environment of a person’s life greatly determines their personality. The traits a person has that they weren’t born with are the traits that the environment has influenced on them. There are many traits that I have inherited naturally through genetics from my mom and dad. I can tell that my work ethic has been inherited from my dad because he is a very hard worker and I also strive to achieve my personal best. My mom tends to be very sensitive at times and concerned for other people’s feelings, which I know, I have inherited. I have also inherited my dad’s super mathematical skills and my mom’s artistic abilities. I can also tell that I have inherited a good sense of well being from my mom. There are also many behaviors that I have developed from the environment I grew up in. I have learned to respect all people from being influenced at school and by my parents. I’ve also been trained to be responsible of things such as doing my work. I learned that if I am not responsible and don’t do my work, then I must pay bad consequences. I have also learned from experiences that if I do what I am supposed to do, I may be rewarded for it. I have been influenced to do something that will benefit myself and be rewarded for good things done. My environment has influenced me in many ways to act upon certain things automatically. Things like looking both ways before crossing the street, or other things that appear to be common sense are learned from nurture. I believe that my personality is a combination of both nature and nurture. I think that I am probably more nurtured though. I have gone through many experiences in which I have learned different lessons. These lessons have taught me how to act in my life. I know that I am a very different person than my mom or my dad. I don’t have very much in common with either of them. Although we do share some of the same aspects, I feel that I am more different from them than alike. I have developed the majority of my social skills from my friends and not my parents. Most of my social life revolves around my friends, who have influenced me in a lot of the decisions I make and in the way I act. I don’t socialize with my parents nearly as much as I do with my peers. I don’t think I know my parents well enough to say if I am like them when they are around their friends or not though. My personality is also partly nature though because I find that I do think like my parents sometimes. Most of the time I find that I think more like my friends because I am around them a lot more. My parents and I share a lot of the same opinions too, and not just because I grew up thinking the same way they do. The nature and nurture of a person can vary greatly. Sometimes there are certain things that are hard to decide whether they are inherited or learned. I might share some qualities with my parents, but they could just be characteristics that I learned in my life that my parents also learned in their lives too and weren’t inherited. I believe that genes indicate the potential for one’s behavior and personality, and that the environment helps create the extent as to how that behavior is carried out.

Education in Culture Essay Example for Free

Education in Culture Essay Education in today’s world is far more different from the education it was before. Nowadays, as technologies and industries progress onwards, the need for education becomes more vital. Education is about learning and also teaching skills. As a part of the society, education has played major roles not only on passing culture from one generation to another but also in helping establish a more stable society. Education also denotes on the process of drawing out certain skills or making someone realize the use of some skills that he has on its own. And as the world develops, the entirety of education also has changed. Now, it encompasses different disciplines such as philosophy, psychology, biology, history, sciences, sociology and many others. Education is believed to have started once a person is born and ends until he dies. Each and every person defines education differently from others. Education can be attained even without the presence of proper schooling. It is the experience and the applications of the things learned that counts on what one has attained. Different cultures in the world have a different point of view on the idea of education. Their definition and ideas about education is highly embarked on the way they spend their everyday lives, how they eat their food, how they please their gods or how they rear their young. Basically, perspectives about education and how learning is done in a particular place is based on their culture. The United States is one of the countries that belong to the Western culture. Its culture started even before it became a country. Now, as the world progresses and along with the different factors of culture combination and transfer, the United States is one of the diverse and multi cultural nations. Due to the strong British ties that have happened in the past, the United States’ culture is greatly influenced by the British culture. Other influences also include European countries who once take part in the history of the US such as Poland, Italy, Germany, Ireland and the Natives of America. Due to rampant migration and trade during the past, the western part of Africa has also played important roles in the structure of culture of the United States today. As one of the leading countries in the world today, the culture of the United States requires education as one of the needs of its each and every citizen. In its education system, children ranging from the ages five to six are necessitated to attend school. At the age of five most children starts schooling in kindergarten, then, they attend elementary from ages six to eleven, middle school from eleven to fourteen then high school from fourteen to eighteen. There are two forms of education in the States: public and private. Public education in the United States is funded by the federal government and by each of the individual states. These funds came mainly from the taxes in the city of the states and not as education fund given by the federal government. On the other hand, private education in the United States receives little or no government support at all. And since most of the private schools are governed by religious organizations, these private institutions are disqualified from direct government support. Students who have graduated from the secondary level may still pursue education in universities. There are different Universities in the States. Some are funded both by the local and federal government and some are governed by private institutions. Due to the status of the United States in the world today, it is one of the countries in the world with the most advanced and most extensive educational systems and procedures. Education as a primary requirement in the States is offered in all levels: from the children to the youth and even to the adults. Aside from learning as its main propose, education in the States seeks to promote wisdom, democracy, nationalism, equality and development not only of the state and the country but also the self. References: Greenberg, I. (2007). Vocational education, Work Culture and the Children of Immigrants in 1930’s Bridgeprort. Journal of Social History. Volume 41. No. 1. Reed. T. V. (2007). Popular Culture: Resources for Critical Analysis, Retrieved, November 23, 2005, from http://www. wsu. edu/~amerstu/pop/. USA Study Guide. (2007). American Culture: US Culture Info. Retrieved, November 23, 2007, from http://www. usastudyguide. com/americanculture. htm.

Advantages and Disadvantages of Childrens Use of Internet

Advantages and Disadvantages of Childrens Use of Internet Today children know how to use the internet, cell phone and know how to play video games. Technology is getting more advanced and children are becoming smarter. Childrens curiosity makes them want to know about everything, which is a good thing because this shows that children want to learn more with modern technology because it becomes natural to learn and understand easily. Childhood is about exploring and the internet changes the children’s learning and communication. From reading How Technology Makes Kids Smarterby Julie Ann, research has shown that children with access to computers early are more confident compared to the ones that used technology at a later age. The internet helps students work outside of their school and interact with others. It is important for students to have socializing skills because it helps them be more outgoing (Ann). It is important for children to spend time with their friends and family because when they need a job, they need to learn to talk professionally, but they won’t know how. The internet can help, but it’s better to be opened minded and use the internet for a good cause. The internet is a fun environment, but it depends on how you use it because being smart and socialized is important as you get older. The internet offers fast communication, for example, emails, chat services and social networking sites like Facebook, Twitter, and more. The networking sites offer socializing, but it shouldnt be necessary that people and children use the internet for socializing purposes only. Communicating through electronics continue to expand and it makes opportunities for the future.The internet is everywhere and everything is done online, for example, shopping or finding information. Many children are offering help to the elders on how to use the internet. After understanding how to use the internet, information on anything they need can be found. It is easy to access information and that has made this generation smarter than the children from the previous generations(Are Social Networking Sites Good for Our Society?). The internet is never-ending and is available 24/7. All data are available and it is well structured to make it easy to understand, which satisfies the child’s desire for knowledge without a teacher. Research studies have shown that children who use the internet are smarter and sociable compared to those who don’t use internet services. Technology has developed gradually since the last generation. Children are encouraged to use the internet for research because they understand it better and they can find detailed information on any topic. When they figure out how to use the search tools on the internet, they will be able to increase their knowledge on anything they want or need. Children today evolve fast and they are smarter than the children of the same age in the last generation and I believe that the internet is the cause of this. Computer are the best way to study because they are full of information and it is convenient for students (Ann). The internet has everything the children need to know, for example, homework, tutoring, educational videos, how-to videos and instructions on things that are difficult for us. The internet has everything that children need to know for education. If children didn’t understand something in class, they can look it up on Google. There are many reliable sites that help children learn and prepare them for tests, for example, Khanacademy.org, which is a popular website for world-class education for anyone. At school, teachers recommend students to look over specific sites to learn from. This shows that children are becoming smarter because of the internet because the internet can help with education and to help children learn what is happening around the world. All school have a computer system that is used as a research device. The internet can answer questions for curiou s children, and they can search it easily. Teachers encourage students to use reliable online sources to find information on topics. Many teachers also post online lessons that students can access during any time which is a new learning tool that was not used in previous generations. There are many children who are bored in school and do not work feel sophisticated or have an inspiration. From Five Positive Effects of Technology on Education William McCoy, children who use the internet have cognitive abilities, for example, logical problem solving. The internet has information that improves childrens learning, their knowledge and also their verbal skills. Positive effects technology has on education is by using it for research, globalization and being exposed to educational games. Many students replace their printed books with their laptop and download e-books, use the internet for research on topics they want to learn. The internetprovides knowledge, opportunities and it is a network to millions of businesses and schools. Th e internet has made a great effect on the youth by increasing their knowledge (McCoy). Personally I have learned a lot from the internet and gaining knowledge from the internet depends on the childs personality and the way they function. Some are idle and use it for sexual content while some kids would use it for learning and fun sites. It depends on the child and the parents should know their child and fix them if he/she has a problem. The children that use the internet for unimportant reasons shouldn’t ruin it for others by making the parents see only the negative part of the internet. The internet has everything and it is so much easier to find information now. It is simpler to find information and it is made faster and more convenient. From reading Its fun, but does it make you smarter? by Erica Packard, she explains how the internet is used by children every day and when researchers recorded the childrens internet use, results showed that they had higher reading test scores compared to the children who didnt use the internet. Online reading is different from traditional reading by giving children confidence and being able to get help themselves. Packard explains the difference between internet and traditional academics by saying Whats unique about the Internet as compared with traditional ways of developing academic performance skills is that its more of a fun environment. Its a play tool. You can learn without any pain. Beneficial academic outcomes may just be a coincidental effect of having a good time. (Packard). This shows that you can learn a lot from using internet information. The opposing side is that children are not smarter or more socialized because of the internet. Information is out and parents worry that it is not a safe learning environment because there are blogs full of opinions and misinformation. Instead of children doing homework on a sheet of paper, they just Google the questions for the answer. The internet is nothing but an aid for those who cannot answer questions for themselves. The internet causes laziness and it hasn’t made children smarter. The Internet provides knowledge, but children are usually playing video games instead. Even though the internet provides knowledge, doesnt mean that people will use it. The internet gives children the chance to learn certain subjects that is free and easy to access, but they don’t use it. Being lazy is not smart and the internet doesn’t give a whole information, but basic knowledge. Children become more dependent on the internet. Being smarter is not about learning information, it is the ability to face different challenges in different situations, which the internet is doing the opposite because it gives children an easy way to solve their problems. Children have become dependent on it which makes them slow and mindless. The internet has too many distraction and time is being wasted (Bator). Children have easier access to knowledge but they are not retaining information because they feel as if it is not relevant to them. Having an easy access to get answer for any question they have leaves them lazy and lack of creativity by taking someone elses answer instead of making their own determinations. Having more information does not mean being smarter. Even though the internet has a great amount of information, it doesn’t mean that the children are smarter because of it. There are a lot of opportunities to waste time and chances to learn. There are risks from socializing with strangers and criminals and the internet is responsible for changing the behavior of children, especially in the way they react and respond to their environment. Like television, the internet influences character of children. Another opposing view is that children learn depends on how they use the internet. Many children are addicted to their electronic devices than playing outside and meeting people. There are also kids hanging out with each other, but they are on their phones texting instead of talking to each other. Children also become angry if they are going through a withdrawal from technology (Woollaston). The internet is expanding and children should learn how to benefit from it. In this generation, young children already know how to use and understand the internet. It increases their learning experiences by using what were not accessible to the previous generations. Children should be encouraged to use the internet because it teaches us self-directed learning, online reading and comprehension skills. Children are smarter because of the internet and they understand it at a young age. The internet is everywhere and there is a quick adaptation to its use, for example, a two year old can take a cellphone and access the internet or get on a computer and play an online game. When technology becomes more advanced, children become smarter because their curiosity makes them search for information and understand topics. Developing online reading and comprehension skills is important because the internet is a part of our lives, and it will keep growing (Leu). Self-directed learning is when an i ndividual manages their own learning activities by finding information about anything they want to learn more about online. When a student needs a lesson they learned in class clarified, they can use the internet because it has everything they need to know.

Scarlet Ibis :: essays research papers

In the short story The Scarlet Ibis by James Hurst, has various themes. A theme is a subject, topic or ideas that happen throughout a short story, essay, or a composition. The three themes in The Scarlet Ibis are Doodle never gives up, his older brother loves him and unforeseen things happen. One theme is that Doodle never gave up on the challenges of life. When he was born everybody thought that he would die, but several months after he was born they finally decided to name him. The doctor and his parents said that Doodle would never be able to get out of bed. To everyone's surprise when they put him on the floor he began to learn how to crawl, but he learned how to talk before he learned how to crawl. They also thought that he could never walk because he was so small and fragile. Doodle learned how to walk. It took while for him to learn, but he did it and never gave up. Another theme is that his older brother loves him. Despite the fact that he embarrasses his older brother he still takes the time to teaching him how to walk. He also takes Doodle every where with him. His older brother shows him love by talking about the future and giving Doodle hope. His brother never gave up on Doodle, he kept pushing him and teaching him to walk. When Doodle died his older brother was a great loss because even though Doodle embarrassed him, he still had spent all his spear time with him. Lastly, a theme in the story is that unforeseen things happen. The fact that Doodle lived as long has he did was very unexpected. When he was born the parents bought him a small coffin. Then they waited three months to name him. They did not even think he would live a couple of days, never mind years. Once they realized he was going to live they did not expect him to get out of bed. Once again they were wrong.

Examining for Aphasia Essay -- Assessment

Introduction Examining For Aphasia was created in 1954 by John Eisenson in New York (Eisenson, 1954). It was one of the first tests for assessing language impairment (Benson & Ardila, 1996) and provides a guided approach for evaluating language disturbances and other disturbances closely related to language function (Eisenson, 1954). The test was originally developed for use with a group of patients in an army hospital who had aphasia and other related disturbances. Over time, the original inventory was refined and improved until testing has ‘shown the applicability of various parts of the test as well as of the examination as a whole’ (Eisenson, 1954, p. 32) and gave rise to the commercial version. Purpose The purpose of Examining for Aphasia (EFA) is to examine adolescents and adults, particularly those whose language abilities have become impaired after normal language functioning had been established. Its main purpose is to ascertain the type and level of the language dysfunction (Eisenson, 1954). It aims to help the clinician discover what abilities remain, with the end goal of forming the basis of a program of retraining. It is the hope that following the examination, the clinician will have an overall view of the patient's level of strengths and weaknesses within each area of language function. Construction EFA is divided into two main parts – receptive and expressive. The first part includes items to test abilities and to expose disturbances in the patient’s capacity to deal with concrete materials, visual representation, and to recognize items. The second part tests expressive abilities, not verbal and non-verbal. Within both sections, the tests are further divided into ‘sub-symbolic’ and ‘higher symbolic’ levels, w... ...n addition allows clinicians to form a basis from which to plan intervention and set goals. References Benson, D. F., & Ardila, A. (1996). Aphasia : a clinical perspective. New York: Oxford University Press. Browndyke, J. (2002). Aphasia Assessment Retrieved 9 May 2012, from http://www.neuropsychologycentral.com/interface/content/resources/page_material/resources_general_materials_pages/resources_document_pages/aphasia_assessment.pdf Eisenson, J. (1954). Examining for aphasia : a manual for the examination of aphasia and related disturbances. New York: Psychological Corporation. Skenes, L. L., & McCauley, R. J. (1985). Psychometric review of nine aphasia tests. Journal of Communication Disorders, 18(6), 461-474. doi: 10.1016/0021-9924(85)90033-4 Benson, D. F., & Ardila, A. (1996). Aphasia : a clinical perspective. New York: Oxford University Press.

Management and Business Plan Outline Essay

Writing a business plan may sound simple enough, but it actually takes several dire and crucial steps. According to entrepreneur Darrell Zahorsky, the following steps are all essential in comprising a plan for one’s business: 1. â€Å"Audience & Funding Type: When writing a business plan, you must determine who will be reading it. This decision will shape the business plan. Do you plan to go for debt or equity financing? Each form of funding for your business has pros and cons. For instance, the venture capital market can be very time consuming and competitive. Do you have the time to write the business plan for investor funding and to network within the community? Writing a business plan for investors is 15-30 pages with in-depth analysis and full details of facts and figures to support assumptions of the market. Writing a business plan for the bank is 10-15 pages and focused with the bank’s concern with risk. A venture plan presents the upside and potential return on investments, whereas a bank plan reduces the risks and sells the ability to repay the loan. † You must also â€Å"Determine the purpose of your business. Identify it on paper and go into as much detail as you can at this point. For instance, are you providing a service to the community? Perhaps you are selling a product. Write down what you want the focus to be†, says Jennifer Metz. 2. Business Plan Outline: Zahorsky identifies the next step as follows: â€Å"A business plan outline is the second most important starting point once you’ve pre-determined your audience. The business plan outline should be prepared before the actual research and writing of the business plan. † During this step, it is also pertinent for one to decide: â€Å"Who is your target consumer? Will it be men or women? Old or young? Individuals or businesses and corporations? Local consumers or long distance consumers? † 3. Research & Information Collection: In this step, Zahorsky says â€Å"Once you have made the decision of the type of funding your business requires, it is time for the research. Business plan research covers several areas: -Insight from your experience working and observing the industry you will enter. This data will have to be backed but by the next two sources. -Published information from library, Internet, and paid database services will provide information on the market growth, overall industry perspective, and customer profiles. -Field research covers interviews with customers, suppliers, competitors, and industry experts. This provides the real insight behind all the published facts. † â€Å"Decide how to market to your target consumer. Will you use the Internet? Newspapers? Maybe you will make packets to deliver to local businesses and corporations in an effort to gain their business. You will need a clear understanding at this step of the purpose of your business and your target consumer. For instance, you will most likely not need to place a newspaper ad if you are providing corporate services, and you will probably not need a business packet if you are advertising to the general public. † 4. Collection Files: Mertz identifies this step as the point when one should decide the following: â€Å"Where will your business be based out of? Will you work from home, or do you need a location? Obviously if you are running a store, you will need a store front. Location is key so start researching now how much rents are in your desired location. You would want a high traffic, or easily accessible area for a store. Perhaps you are just selling stuff online, in which case you don’t need a store, but either enough space in your home if you have inventory or a storage unit. If you are a service provider, you may or may not need a location outside of your home. These are all questions you need to answer to define your business structure. † Zahorsky adds: â€Å"The easiest way to go about collecting all your experiences, interviews, and research is to create files for each section of the business plan. These files can be: paper-based, computer files or set-up using business planning software. As you start the research and collection phase of planning, fill your files with notes and printouts. † 5. General Industry Overview: At the fifth step, one should: â€Å"Begin the research process with an overview of the industry; uncovering industry and association reports. By having a general understanding of the industry, you will avoid embarrassment in contacting experts with basic questions. Begin the field research once you have a good grasp of the industry fundamentals and need answers to the hard-to-find information. † This step is also the time where one would answer the following questions: â€Å"What kind of tangible items will you need to get your business started? Do you need inventory? You will most likely need an assortment of office supplies no matter what your business. Items such as a computer, printer, and fax machine are all typical office needs in today’s society. Do you need equipment? This is a good time to research what you may need in the way of equipment for your business. Make a detailed list so you can easily research costs for each. † 6. Analysis: â€Å"Once the bulk of the data has been collected, the process of analysis begins. Look at building a competitive profile, contingency plan, risk assessment, etc. † This is the point in the business plan where one should: â€Å"Create a chart to calculate costs. This is the step you perform all the research and write down the costs of everything in the above steps. Don’t just guess, but do some actual research. This will include making telephone calls and doing internet searches as well. Creating a list will give you a good idea of what finances you will require in order to get started. Once you have that number calculated, add an additional 10% for incidentals. † 7. Financials: â€Å"Start the financials when you have found some average industry ratios for your business. Work closely with your accountant to develop realistic projections. Being overly optimistic will raise eyebrows with your investors or banker. † says Zahorsky. Mertz adds: â€Å"Draft your â€Å"Action Step† list. At this step, while looking over the first 6 steps, create your â€Å"Action Step† list, or your â€Å"To Do† list. This will and should be extensive. There are many things to do when starting a business. Once you have completed all seven steps, you are ready to move on. You may want to consider hiring a professional business plan writer, or at the very least, you may want to take a class in business plan writing. Other things to consider are consulting an attorney to answer your legal questions. Do you need a license? Should you incorporate? You should also visit an accountant who specializes in small businesses. He or she can give you great financial advice before you get started so you are aware of all the financial aspects and repercussions of starting a business. † 8. Executive Summary: The following tips from Zahorsky should be utilized in this step: â€Å"Save the first section for last. When you have thoroughly, completed all sections of the business plan, write the summary. Highlight the key points and include the return on investment or loan payback requirements†. 9. Review & Editing: â€Å"Remember, you only have one shot at making a good impression. A well-written business plan that opens doors and wins the money is a plan that has been revised and reviewed. Do not forget this important step. Ask others for feedback. Make certain to edit, proofread, proofread, and proofread. Business planning is not easy but by following these critical steps to writing a business plan, you will ensure your business has a chance at funding and success in the future. †

Bylli All’s Five Year Career Development Plan Essay

As I am currently the president and CEO of J-R Equipment, my career is where I always thought it would be. I was chosen by my mother to head this 50 year-old family business. My sole endeavor is to have it continue for another 50 years. More specifically, over the next five years my goal and base objective will be to rebuild J-R Equipment Rental into an efficient, consistently profitable organization which many families are supported with its growth. Heinz Weihrich (2007) writes, â€Å"Career plans are built on uncertainty; the future cannot be predicted with accuracy. Consequently, contingency plans based on alternative sets of assumptions should be prepared.† My personal plan will be an ongoing proactive plan with annual reassessments periodically (Wagner, 2010). My objective is to incorporate new technology and old fashioned know how to make ours the best rental company in the area. Goals and Objectives J-R Equipment will remain in our family for generations to come with proper management and development. The initial objective in any business is to be profitable. Years ago this company was run by a much larger staff, thus giving the opportunity of time to oversee things properly. This is my personal goal. When this plan is successfully put into practice, a sense of pride and accomplishment knowing that my mother made the correct choice will be satisfaction enough. I do not foresee my compensation or benefits package changing during or after this time. The following current specific goals and objectives are vital to the plan to be a success. This list cannot consider unknown or unforeseen actions. 1. Conduct a complete job analysis on each area within the company. 2. Construct a thorough job description for each job analysis. 3. Work to organize the jobs better to be done so that employees are making good use of their talents to better serve the company’s goals. 4. Review pay scales and update if warranted, this should be done annually. 5. Review benefits package, e.g. Health Insurance, IRA, Life Insurance 6. Annually update the Employee Handbook and new hire package. 7. Streamline the rental process so that customers can shorten the time they are required to spend in the office on paperwork. 8. Educate employees who will utilize the computer system’s available tools. 9. Work to make the equipment inventory more reliable in terms of contracts and status of equipment. 10. Update processes and protocols within the company. 11. Review our service call procedures and update as needed. Job Satisfaction and Attributes There is a great deal of satisfaction in a job well-done. Knowing that my efforts are useful and usable is more than adequate to me. The typical attributes of job satisfaction is motivation and productivity. When an employee is satisfied with his or her job the employee will almost naturally be excited and motivated, thus increasing productivity. I am no exception to this rule. Compensation and Benefits Currently my compensation and benefits are as high as they can be for the company. In the near future I plan to include a key individual life insurance plan to my list of benefits. This life insurance plan would pay the company as the beneficiary to offset costs pertaining to hiring and promoting individuals in the event of my death. Most organizations have at least one employee who is fundamental to the continued success of the business. It could be the owner, manager, or someone with a high level of experience, the loss or death of that person certainly would cause an upset both productively and financially to the company. This insurance benefit could be used to pay off debt, recruit new personnel, or any other useful tool needed to grow the business. Competencies For any business today and subsequently its managers to remain competitive, certain technologies must be utilized so that employees, management, and customers can communicate and conduct business in a simple yet proficient manner. Our computer system was upgraded just last year so I would believe that this system could easily carry us through this plan with regular updates. There are add-ons to the system that could be better utilized. In addition, certain competencies are required to fulfill the position of president and CEO in an effective manner. Competence defined is a gathering of functionality, involving skills, knowledge, and personal attributes, which, combined, establish successful achievement of activity (AdomaitienÄâ€", ZubrickienÄâ€", 2010). Adomaitiene and Zubrickiene also write that competencies and job experiences become a condition of personal clarity. The following competencies are required to grow as a manager/owner and thus have the company grow as well. An effective CEO must have the ability to understand, empathize, and assist in each area or department within the company to recognize its connection to other departments. I. Every employee has a role to play in the efficient function of the company, the awareness of each person and their role is a key component in success. II. A working knowledge of the company’s front office or rental software and its capabilities are vital to daily operations. III. A working knowledge of the back office systems and their functionality will prove essential for financial recommendations. Job Experiences Fortunately, my current experience level with each department is such that I feel as though I am a step ahead already in my plan. These experiences allow me the confidence to discuss any changes that may be initiated to improve the company. Continued access to the departments and their functions will help to keep my competencies up to date. Training and Education Training and education are an indispensable part of any plan’s success. The educational background I have will be sufficient to begin this process; however the complete plan will require additional education and a personal in-depth assessment of my own personal strengths, weaknesses, and a thorough knowledge of what items will need adjustment are the first necessary step. My education with University of Phoenix and continued work experience help to complete my understanding of the business process and the functionality of this knowledge. J-R Equipment’s Role J-R Equipment’s responsibility is simply to comply with the recommendations made. The department managers will prove essential in the process. Open forms of communication are crucial to the success of our plan and subsequently our company. Regular meetings will be held to mark the successful procession of the plan. Plan Timeline Year One:1.All job analyses and descriptions are complete. 2.Begin working with other managers to formulate ideas for streamlining. 3.Set schedules for employee training on the computer system. 4.Update Employee Handbook. 5.Begin inventory analysis with equipment not available for rental. Year Two:1.Reorganize employees to better suit their skills and talents. 2.Review pay scales of all employees to make certain current state legislation is upheld. 3.Begin review of benefits packages. 4.Continue gathering ideas for streamlining. 5.Revise/implement training schedules. 6.Update Employee Handbook. 7.Continue inventory analysis with spot check inventory reconciliation. Year Three:1.Complete review of benefits packages. 2.Update Employee Handbook and new hire package. 3.Continue inventory analysis. 4.Begin to put into effect ideas for streamlining the rental process. 5.Review pay scales of all employees Year Four:1.Update/review streamlining processes. 2.Update Employee Handbook and new hire package 3.Continue ongoing inventory analysis. 4.Review pay scales Year Five:1.All processes should be completed 2.Review new processes for functionality 3.Review needs for additional training. 4.Review pay scales and benefits packages 5.Update Employee handbook. 6.Formulate a Mentoring Program Mentoring A mentoring program can be formal or informal. The informal plans offer much more than the formal plans. Informal programs are more driven simply because both parties are motivated, and the relationship would be more relaxed and without boundaries (Chao, 2009). Formal programs are certainly more rigid, more structured, and more visible. Currently there is no formatted mentoring program in place even though I was mentored without even knowing it. I do however intend to formulate a program by the end of the five year period. This is largely dependent on employee and family growth within the business. There are several candidates currently that will be given the opportunity for experiential growth to a higher level of responsibility. The program itself will need to address the ever-changing working world and its part in an individual’s life (Patton, McIlveen, 2008). Conclusion A career development plan has been difficult to prepare. My career has almost always been J-R Equipment. I have been raised here and groomed for this business and am thankful for that education. I and my siblings were raised in this business, my children were raised in this business, and now my grandchildren are being raised here. I could not be more proud or motivated for our continued success. References AdomaitienÄâ€", J., & ZubrickienÄâ€", I. (2010). Career Competences and Importance of Their Development in Planning of Career Perspective. Bridges / Tiltai, 53(4), 87-99. Chao, G. T. (2009). Formal mentoring: Lessons learned from past practice. Professional Psychology: Research And Practice, 40(3), 314-320. doi:10.1037/a0012658 Morgan, M. (2011). Building Personal Equity. Strategic Finance, 93(6), 16-61. Patton, W. (2009). Practice and Research in Career Counseling and Development— 2008. Career Development Quarterly, 58(2), 118. The Value of Key-Person Life Insurance. Retrieved from

Final Paper on Managerial Accounting

On this small plot of land in the middle of a bustling city called Bacolod, in the Negros Occidental province of the Philippines, lies home to the family of Jose and Teodula Tamera. Located on 79 Lacson Street, this place was especially home to one of their sons, Robin Tamera.After years of decadence in this little spot called home, Robin found himself working in Ontario, Canada. It was there that the inspiration to keep the property's memories alive was sparked. He had a desire to keep this lot not only as a memorial keepsake for himself, siblings, and relatives, but first and foremost as a reminder of his parents' love and care.Robin Tamera's concept was to open a very humble place for all to stay in Bacolod City, whether they were local or foreign visitors. He wanted a hotel that incorporated and adapted all of the finest amenities that other places in the world could offer.In 2006, after years of investment and construction, Robin's desire became a reality after converting their property to a bed and breakfast place. â€Å"The Tamera Plaza Inn† became not only a place to stay, but a memorial and tribute to the Tamera Family. The Inn offers overnight lodging and meals. It includes 1 Superior room, 8 De Luxe rooms , 6 standard double rooms, 5 standard single rooms, a function room, all air-conditioned with cable TV services. The Tamera Plaza Inn has 30 full time employees to date.Meanwhile, the inn faces very serious seasonal customer fluctuations. The average number of tourists in Bacolod is 70,000 per year, majority of which are during Summer and in October during the MassKara festival. The inn has about 2 % of these tourist choose them for accomodations. Although the place has no rental costs and the expenses in the contsruction of the inn has already been acquired, the inn has an opportunity to increase its profitiability.Below is the the cost allocation per year:For the purpose of this paper, Activity-Based Costing will be used to analyze the inn' s profitability and to present a recommendation. In Table 1, Activities Analysis and Assignment of Activities to Products (lodging and dining) by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 3061.6 hours. Using the driver to trace the cleaning activity to the two products separately, and assigning 2651.4 hours and 410.2 hours respectively, of cleaning time, the driver can allocate PHP 46,611 to lodging and PHP 7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry and transportation) in each product. Unit product cost is defined as the total produ ct cost divided by the total number of customers. The unit product costs of lodging and dining are PHP 340.67 and 71.31 per customer respectively for a year. The lodging and dining products of The Tamera Plaza Inn represent two market segments.After applying ABC to the The Tamera Plaza Inn case, the unit costs of each of the Inn's products in two market segments are clear. The cost information acquired from ABC in this case will be useful to the owners for marketing strategy, decision making and cost-volume-profit analysis.Table 1.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in the second to fourth column of table1 while fifth to tenth columns present detail about how activities are allotted to each product by drivers. For example, the d river of the cleaning activity is the cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons. The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the coun try inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.Table 1 Monthly Costs of ResourcesResource life time Replacement value Capital costs Cost per monthRent-a-land 30 ï ¼  ï ¼  700,000 Owner’s lands 30 150,000,000 13,324,092 1,110,341 Buildings 30 16,050,000 1,425,672 118,806Personnel Number Total Costs Cost per monthFull time staffs 23 9,060,000 755,000 Part-time staffs 13 2,448,000 204,000 Managers 2 1,320,000 110,000is the general manager. Meanwhile, the inn faces very serious seasonal customer fluctuations. The average volume of customers for hot spring use  can come to a maximum of 58,048 persons monthly in the winter season and a reaches minimum of 18,311 persons in the summer season. In addition, this hot spring country inn bears a heavy space and land costs due to the high cost of buildings and land in Taipei. The monthly costs of rent, lands, buildings and labor are showed in table 1.This inn doesn’t use any activity-based costing method in its accounting system except for the traditional one. Since activity-based costing can be very complex and time consuming, and even less in tourism industry, it is not widely applied in the manufacturing industries in Taiwan (Chen, 2001, p. 52). It is recognized that partial activity-based costing can be used to enhance rather than totally replace the accounting system when the company finds it too difficult to implement full-scale ABC-based accounting.Some companies also complain that the cost of ABC’s administrative and technical complexity, and of continuously generating activity data, exceeds any benefits subsequently derived from it, so that they reject proposals to implement ABC to their companies. Nevertheless, many firms still find they have success in co st reduction, product pricing, customer profitability analysis and output decisions when they adopt ABC (Chenhall and Langfield-Smith, 1998; Clarke et al., 1999; Innes and Sinclair, 2000; Cotton et al., 2003).Our traditional accounting cost information was gathered from 1 November, 2003 to 30 December, 2003. The figures for customers’ volume were acquired from the mean of the number of customers in these two months. In order to obtain a more accurate picture of Table 2Activities Analysis and Assigning Activity to Product Using Activity Drivers Resource Labor Materiall Total Quantities of Drivers Total Unit cost per Product cost Activity& Utility Cost Lodging Spring Dining quantity activity driver Lodging Hot-Spring Dining Cleaning 99,572 20,155 119,727 2,651.4 3,749 410.2 6810.6 17.58/hr 46,611 65,904 7,212(10.57%) (3.67%) (0.32%) Changing 1,455 607 2,062 960 0 0 960 2.15/hr 2,062 0 0 sheets(0.47%) (0%) (0%) Washing 32,225 22,196 54,421 830 1,832 188.6 2,851 19.09/hr 15,849 3 4,972 3,600(3.59%) (1.95%) (0.16%) Clear up 91,475 21,623 113,098 0 0 10,710 10,710 10.56/number 0 0 113,098(0%) (0%) (5.06%) Check on 5,454 2,276 7,730 450 0 0 450 17.17/number 7,730 0 0(1.75%) (0%) (0%) Ordering 54,451 1,994 56,445 0 0 11,203 11,203 5.04/number 0 0 56,445(0%) (0%) (2.52%) Carrying 75,220 2,754 77,974 0 0 103,754 103,754 0.75/number 0 0 77,974(0%) (0%) (3.49%) Re-supply 4,320 2,437 6,757 20 436 4 460 14.69/hr 294 6,404 59(0.07%) (0.35%) (0.00%) Cooking 297,968 58,945 356,913 0 0 2,010 2,010 177.57/hr 0 0 356,913(0%) (0%) (15.96%) Purchasing 73,886 605 74,491 18.5 24 198 240.5 309.73/hr 5,730 7,434 61,327(1.30%) (0.41%) (2.74%) Check in 263,806 90,647 354,453 232.47 1,891.67 692.5 2,816.64 125.84/hr 29,255 238,051 87,147 /out(6.64%) (13.26%) (3.90%) Admini- 36,608 1,049 37,657 210 779.2 102 1,091.2 34.51/space 7,247 26,890 3,520 strative(1.64%) (1.50%) (0.16%) Marketing 6,160 176 6,336 1,440 56,750 33,240 91,430 0.07/person 100 3,933 2,303(0.02%) (0.22%) (0.10%) Acc ounting 26,400 756 27,156 1,440 56,750 33,240 91,430 0.297/person 428 16,855 9,873(0.10%) (0.94%) (0.44%) Renting700,000 251.96 1,385.80 461.94 2,099.7 333.38/space 83,999 461,999 154,002(19.05%) (25.73%) (6.89%) Depreciation1,229,147 251.96 1,385.80 461.94 2,099.7 585.39/space 147,495 811,236 270,416(33.45%) (45.18%) (12.09%) Total 1,069,000 226,220 3,224,367*Total activity cost 346,800 1,673,678 1,203,889(78.65%) (93.21%) (53.83%)* All activities in column (3) added Direct material cost 61,137 116,843 1,032,498(13.87%) (6.51%) (46.17%)Outsource laundry 33,000(7.48%)Hot-spring water5,049(0.28%)Total product cost 440,937 1,795,570 2,236,387Total customers 1,440 56,750 33,240Unit product cost 306.21 31.64 67.28Allocated resource costs, working sampling (Tsai, 1996) is used to estimate the percentage of time spent on each of various activities for each staff member and manager. In this way an adjusted percentage of personnel time spent on each activity can be obtained. In the first st age, resources in this country inn are assigned to all activities in five activities centers by resource drivers.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total act ivity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons.The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the country inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.TAMERA PLAZA INN Date Established: March 2006 #79 Lacson St., Bacolod City Tel No. 432-1708; Fax: 709-0886 Manager: Dina Serfino E-mail: [email  protected] C lassification: Economy Class No. of Rooms: 20 Rates: Superior 1 1,500.00 Deluxe 8 1,300.00 Standard Double 1,100.00 Standard Single 900.00 Extra Matress 250.00 Extra Person 100.00 Last Updated: September 11, 2013 Rates are subject to change without prior notice