Questions Archives | Page 313 of 494

British Royal Marines Research Paper

British Royal Marines

Order Instructions:

Moreland and Levine (1994) suggest that entry into groups can often be marked by some initiation ceremony or ritual. Analyse the case of the British Royal Marines and discuss why members go to such lengths to mark the entry of a new comer? Additionally, discuss why you think newcomers might accept being humiliated and sometimes even being abused?

SAMPLE ANSWER

British Royal Marines

The operations of armed forces and any security forces are kept secret from the public limelight. The reason for the high-level secrecy is said to be for good of the country. Therefore, it becomes difficult for an outsider to understand the operations of these forces. Whether these forces practice initiation ceremonies and other kinds of rituals is something that is open to discussion. The recent incident caught on camera where marines fought in nudity has caused mixed reactions on the operations or workings of the marines. The case study of the British Royal marines provides the basis of this analysis. Reasons for such incidences on the camera against new comers and reasons why new comes may agree to be subjected to such humiliations and abuse are deliberated.

In this case study, two naked marines are forced into combat in what is seen to be an initiation ceremony (The Guardian, 2005). Young Royal Marines fight one another. One of them is beaten unconscious and slumps on the floor. The incidence triggered mixed reactions from the leaders and the marines’ leaders. This case study therefore, marks the basis of the analysis (The Guardian, 2005).

Many reasons explain why members may go to such extreme when welcoming new comers. One of the reasons is to exercise initiation ceremony or ritual. Different organizations and institutions have different rituals they conduct to demonstrate maturity or passage to the next stage of adulthood. According to Moreland & Levine (1994), entry into a new group may require passing through initiation ceremony. The ceremony will depend on the kind of duties or responsibilities that one anticipates. Marines’ nature of work may involve combat and therefore, it is likely that they may use this combat or fights to welcome the new entrants in their world. This is tip of an iceberg or a clue to what they should be expected. The fighting witnessed therefore, may have been used to jig jag the minds of the new recruits that they are in a different world and they must prepare for the turf times to come. Strength is therefore expected and one must live up to the standards and strive to defend themselves. The episodes in the video suggest that this was a ceremony initiation aimed at testing the strength of the new recruits. In this video shooting a man in surgeon outfit gives instruction for the two marines to roll their mats around their arms and fight with bare fists. One of them seems reluctant, is beaten, and becomes unconscious. This footage actually, shows that the fight was under instructions of the senior marines (The Guardian, 2005). The denial may persist but the fact of the matter remains that this might have been an initiation ceremony. The fact that bullying is prohibited in the military and military people known to observe law, it is indeed true that such incidences helps to initiate new and younger recruits.

The law of the jungle or the warriors have since a long time been expected to face each other or to undergo a certain rituals to earn a badge. According to Weinberger (2015), hazing and babooning are some of the ways that these warriors used to earn their badge. For instance, Vikings treated new crewmembers at the back of the ships and dragged them through freezing waters to ensure that they become rightfully qualified to become crewmembers. This ritual made the new crewmembers to gain courage (Lambert, 2015). The tribe people in Borneo on the other hand, forced their young men to engage is risk and painful events using sharp sticks to exemplify their maturity and for them to graduate to the next stage in the society.

Therefore, such practices have also extended in the modern times and in the armies as they still practice the same. Army is a field that requires boldness and therefore, any person must be taken through very difficult situations to test their capability and endurance levels. The tasks that await them require total dedication, endurance, and perseverance. Other terms used to describe the actions that are practiced as rites of passage may include japing, hazing, breasting sprog Olympics and joining runs.

According to Weinberger (2015), initiation ceremonies aims at indoctrinating ideologically rooted identifies of new members to a certain group of members. The ideology of a certain group defines who they are and show they perceive certain things. In an organization for instance, rituals are conducted to enable new member fit in the organization. The process of induction of new employees for that matter allows the new recruits to understand the culture and the ideology of the rest of the members. For that matter, it is important in the context of the marines that they also conduct some of these initiation rituals and ceremonies to pas on the ideology to the new recruits. To civilians it might have gone to the extreme but to the members of the marines it is not something to be skeptical about. In the situation, the other marine members appear to cheer. They are as well naked and the two marines in combat are also in their nudity. This, therefore cleanly shows that, this was something practices and was aimed at passing on the ideologies to the new recruits. The nudity of all other marine members is a show of identify and unity among themselves. They have nothing against each other but it is very important for them to go through such hardships as part of their development into real warriors.

Another reason for such acts on new entrants in the Marines and even other fields or areas is for human connection. It helps to cultivate relationships among the members of the marines (de Grave, 2014). This is equated to collective consumption practices but is nested with rituals such as fighting while naked. The essence of such an act is to show their solidarity and a sense of belonging. The fact that there was only two young men fighting while the other remained as spectators, it was aimed at solidifying their bond. Relationship is nurtured through their cheering and remaining naked. Therefore, the group was engaging in these kinds of behavior to strengthen their relationships.

Such methods of marking new entrants of new members are also done for fun. The ritual components may closely be aligned with the component of fun. Deciding to remain nude in the ocean and fighting without clothes could have been fun. Marines have daunting tasks and therefore, they needs some time to relax and to enjoy themselves. Just like one of the privately official said, this incident could have a bit of fun but it could have gone out of hand. Therefore, it may not be out rightly true that the combat was a ritual. It could have a fun but it went out of hand leading to one of the fighters becoming unconscious after being beaten. Introducing new members could have attracted the marines to celebrate their new entrants and therefore, to make the occasions fun and enjoyable, these two young marines would be the one to add spice the day. On the same note, it could also be the norm and the tradition of the marine to have a combat between two marines on the day of welcoming new entrants (Setlhabi, 2014). Therefore, this should not be seen as bullying and mistreatment of the soldiers. It is expected that during such incidences some people may be hurt and therefore, and that does not mean that it is out of hand.

Such behavior as exemplified in the case study shows the transition or passage rites. In various cultures such as African cultures, young people have to go through passage of rites such as circumcision to transit to adulthood (Bonnemère, 2014). During such periods, the young boys are taken through challenging and very difficult conditions. They are beaten and even forced to sleep in the forest. This experience makes them to harden and to understand that they have to face live with courage and boldness. This is the similar case in the Maine. New recruits may not have had any experience about Marine and the challenges they go through. Therefore, though acts such as physical fights, helps these young entrants to harden and to understand that it is not easy. It enables to understand that they are moving to the next stage that requires them to harden and to be courageous.

Another reason for such behaviors, where new recruits are subjected to harsh conditions as exemplified in the British Marine soldiers is for psychological purposes (Setlhabi, 2014). The mind of an individual and the way they think and perceive determines show they take decisions and the way they view life. In the military, marines or soldiers must be psychologically prepared to execute their duties. They must understand their duties and the danger they areas being exposed to. Therefore, this combat between the two marines was something that could have been used to nurture the thinking and the s psychology of other new recruits. It opens them and delivers them into- a reality world. They must understand that some time they will have to encounter situations that would require them to defend themselves. Such situations will require that they give it all to survive or are overpowered and subdued.

According to Johnson, (2011), the act of hazing continues to evolve in the society. Hazing refers to any activity that an individual expects when joining a group that may degrade, abuse, humiliates, or endangers regardless of the person willingness to participate (Malisha, Maharaj & Rogan, 2011). Sometimes, in a society, one is expected to adhere to the things that the majority of people are doing. Failure to do that, it amounts to forcefulness. Therefore, in this case, the act of these two young marines fighting may be explained as acts of hazing. The fact that one of the soldiers appeared reluctant to fight without the mats but what he received was severe beating that made him to remain unconscious. The rest of the members were nude without clothing and no one would have been expected to go contrary to this directives.

Other reasons that explains why members go to such lengths to mark the entry of a new comer is due to excitement, release of stress, showing solidarity, among others (Weinberger, 2015). Because of excitement, individuals may turn out to engage in weird behaviors that may surprise others. Actually, remaining nude and fighting without clothes is a sign of excitement. Some may act so to release their stress. They remain nude and engage in any activity that can preoccupy their minds. Other still may engage in such activities because they want to show the spirit of solidarity. While other may do this to show their mighty and strength. The recruits may be forced to fight by the seniors because they must obey their directive failure to which may lead to their dismissal and harsh punishment.

This brings to the discussion on reasons that would make these new comers to accept this kind of humiliation and abuse. One of the reasons is the quest to show their strength. Some of the newcomers may be having a high ego and this may drive them to engage in this kind of humiliations (Setlhabi, 2014). They want to show the world that they have the energy and that nothing can come in their way.

Other reason why the new comes may accept to be humiliated is when their seniors of dire consequences for failing to obey their orders threaten them (Weinberger, 2015). Their seniors may expect them to abide by the directives they give them. Going against such directives may be seen as violation of the orders and failing to respect the authority. Therefore, this leaves these young newcomers in jeopardy. They will have no otherwise but access to be humiliated and abused.

This habit as well arises when there is no supervision. Lack of enough manpower is a challenge that causes such behaviors to happen among the new comers. When there is no one to monitor and to control or guide people, some mischievous are likely to surface. Some of the juniors may subject these new comers to hash treatment. They may be bullied and expected not to report the same to the authority.

When these new comers lack mentorship and someone to guide and tell them their rights, a vacuum is left. They are therefore prone to any kind of abuse and this is likely to make them easily humiliated and mistreated. Therefore, there must be sufficient measures of systems in the organization that empowers the new comers and teaches them on their right. If this is done, it would become difficult for this newcomers to be abused and humiliated.

Accepting to be abused and humiliated is also something that depends on the personality of an individual. Some of the newcomers are introverted and they fear (Weinberger, 2015). So in case they are threatened by someone, they easily give in. Therefore, it becomes easy for such individuals to be threatened and abused. However, on the other hand, resilient individuals will not easily buy into humiliation. They will use whatever means they have at their disposal to defend themselves. Therefore, the personality and the cultural background of an individual will play a greater role in this kind of humiliation.

In conclusion, it is evident that people may behave differently in different situations. The case of British Royal Marines is a good illustration of how people behave differently, especially when they receive new comers. The video footage is open to varied explanations of what was happening. To some this is viewed as ritual or an initiation ceremony, others view this as fun while to others it may be viewed as a process of ideology. The fighting of two marines seems to be under instructions and this exclude in the equation the aspect of bullying. As a ritual, it would mean that the Marines are preparing and orienting the young newcomers to their world. It would also be fun if the Marines engage in fighting. It is also important to understand that some occasions new comers may be humiliated or abused. Such cases may arise because of their personalities, fear of dismissal, lack of mentorship, and lack of supervision. It is therefore important to ensure that those newcomers are treated well. This will enable them to have positive thoughts about the organization. They will also remain devoted and will continue passing on good virtues to the generations that comes. New comers have the right to better treatment. They must be respected and treated with dignity. Rituals of initiation ceremony should not carry away their dignity but instead it should be done in a humane way to achieve the intended purpose. The British Royal Marine should therefore not be condemned for the acts they got involved. It will be good gesture is first, an investigation is carried out to understand if indeed the actions were rituals or bullying. This will help to build reputation of the Marine in the public eye.

References

Bonnemère, P. (2014). A relational approach to a Papua New Guinea male ritual cycle. Journal of the Royal Anthropological Institute, 20(4), 728-745.

de Grave, J. (2014). Javanese Kanuragan Ritual initiation: A Means to Socialize by Acquiring Invulnerability, Authority, and Spiritual Improvement. Social Analysis, 58(1), 47-66

Johnson, J. (2011). Through the liminal: a comparative analysis of communitas and rites of passage in sport hazing and initiations. Canadian Journal Of Sociology, 36(3), 199-227.

Lambert, D. A. (2015). The Book of Job in Ritual Perspective. Journal Of Biblical Literature, 134(3), 557-575. doi:10.15699/jbl.1343.2015.2878

Malisha, L., Maharaj, P., & Rogan, M. (2011). Rites of passage to adulthood: traditional initiation schools in the context of HIV/AIDS in the Limpopo Province, South Africa. Health, Risk & Society, 10(6), 585-598. doi:10.1080/13698570802533713

Setlhabi, K. G. (2014). The Politics of Culture and the Transient Culture of Bojale : Bakgatla- Baga-Kgafela Women’s Initiation in Botswana. Journal Of Southern African Studies, 40(3), 459-477. doi:10.1080/03057070.2014.913424

The Guardian, (2005). Video exposes alleged bullying in Royal Marines. Xinhua News Agency.

Weinberger, M. F. (2015). Dominant Consumption Rituals and Intragroup Boundary Work: How Non-Celebrants Manage Conflicting Relational and Identity Goals. Journal Of Consumer Research, 42(3), 378-400. doi:10.1093/jcr/ucv020

We can write this or a similar paper for you! Simply fill the order form!

Cake Shop;Business Plan Assignment Paper

Cake Shop;business Plan

Cake Shop;business plan

Order Instructions:

We completed presentation before the essay, so the essay is required to remain the same topic with our presentation, the topic of this business plan is Cake Shop.

SAMPLE ANSWER

Cake Shop

Business Plan

Table of Contents

Executive summary……………………………………………………………….4

The Business………………………………………………………………………….4

The Market…………………………………………………………………………….4

The Future…………………………………………………………………………….5

Financial Consideration……………………………………………………………5

Introduction…………………………………………………………………………..6

Business Description…………………………………………………………………6

Legal Considerations…………………………………………………………………6

Management and Ownership……………………………………………………..7

Operations…………………………………………………………………………….8

Organization Structure……………………………………………………………….8

Key Personnel………………………………………………………………………….8

Service Process………………………………………………………………………..9

Licences and Permits……………………………………………………………….11

The Market……………………………………………………………………………..13

Products/Services……………………………………………………………………13

Break-Even Analysis………………………………………………………………..14

Market Research……………………………………………………………………..14

Environmental/Industry analysis………………………………………………..15

Customers……………………………………………………………………………..15

S.W.O.T………………………………………………………………………………….16

Advertising and Sales………………………………………………………………..17

Financial Projections……………………………………………………………….18

Assumption………………………………………………………………………………18

Start-up requirements……………………………………………………………..18

Sales Budget………………………………………………………………………….20

Purchase Budget……………………………………………………………………..21

Operating Budget Expenses………………………………………………………22

Budgeted Income Statement…………………………………………………..22

Budgeted Cash Flow Statement……………………………………………..24

The Future………………………………………………………………………….25

Conclusion………………………………………………………………………….26

List of References……………………………………………………………….27

Executive Summary

The Business

Yummy cake shop is cake shop established on 1st Dec 2014. It is located at Lonsdale Street, Melbourne on a street front shop. Registered as a partnership business the business ABN No is 52004005734. The cake shop expects to win regular customers with its broad variety dry cakes and yummy bakers customer favourites. The cake shop is owned by two high school friends John Sut and Saleem Hassan.

The market:

Target Market

Yummy Cake Shop targets on the middle and upper-income brackets consumers. People within these market segments are the main consumers of the majority of the cake industry.

The specific Target Market includes:

The parties Group: These are individuals who want to purchase a cake for celebrations and other forms of parties. These types of consumers pre-order the cakes and will be targeted through extensive advertising and word of mouth.

Individual buyers: To win individual buyers, the business will focus on using window display marketing strategy to attract passersby.

Regular residents: These are individual customers who purchase cakes regularly for consumption. Yummy Cake Shop would want to establish a large regular customer base. This will ensure that the organization will have consistent profits hence business sustainability.

Marketing Strategy

Yummy Cake shop targets the returning customers that reside in the neighbourhood. The organization will focus on offering a personal customer service to make customers satisfied and hence customer loyalty. Yummy Cake shop will also focus on offering high-quality products in a competitive market.

The Future

Vision Statement:

Our vision is to be the best Cake shop offering high-quality cakes at an affordable price. To achieve this vision we intend to bake quality cakes maintain a friendly customer relationship

Objectives:

To increase the second year sales by 40% and the subsequent year sales by 25%, and
To expand to two storefronts by the fourth year of business.

Financial Considerations

The start-up capital was contributed by the two partners that amounted to $110,000. The company has applied for a loan of $100,000 to boost their business activities. The loan will be payable in a period of 10 years.

Sales projections

Year	Sales	Gross Margin	Net Profit
2015	491,000	478,000	13,000
2016	567,000	531,000	36,000
2017	655,000	609,000	46,000

Introduction

Business Details

Products and Services: Yummy Cake Shop offers a wide variety of dry cakes and flavored cupcakes such as Gingerbread Flavour, Rose petal, gingerbread flavour and raspberry fudge. On the same note, the cake shop offers old time favourites such as vanilla, strawberry and red Velvet.

Registration details

Business Name: Yummy Cake Shop

Trading Name: Yummy Cake Shop

Date Registered: 1st Dec 2014

Location Registered: Melbourne, Australia

ABN: 52004005734

GST: 10%, Registered 1st Dec 2014

Business Structure: Partnership this structure is selected because of less start-up cost, few legal requirements and ability to utilize.

Business Premises

Business Location: Yummy Cake Shop is located at Lonsdale Street, Melbourne on a street front shop. The shop is divided into two rooms. The front shop serves as an outlet for the Yummy Cakes as well as the cashier’s office. The back room serves as the bakery where the chefs prepare the cakes that will are sold at the shop. Lonsdale Street is a busy street because of the surrounding shops and a supermarket. Therefore, these visitors will be attracted to our shop for a quick bite.

The business premises are leased for one year. The contract is renewed each year upon payment of rent.

Legal Considerations: Licences required include Trade licences and Health and safety licences

Management and Ownership

Names of Owners: John Sut and Saleem Hassan. The owners are also the ones running the business. John Sut is the manager and chief executive officer (CEO) of the business because of his previous experience. On the other hand, Saleem Hassan is the chief financial officer (CFO) as well as the cashier.

John Sut is quick in decision making and has a keen eye for quality of production. Therefore, his profile and skills fit the position of a manager.

Skills, Experience, and Qualifications:

John: Management

Has a bachelor’s degree in human resource management and used to work at KFC as human resource manager.

Saleem: He is a certified public accountant. He just completed his undergraduate degree in Finance.

Business Operations

Organisation chart

Key personnel

Required Staff

Job Title	Name	Expected staff turnover	Skills or strengths
Manager	John Sut		Has a bachelor’s degree in human resource management and used to work at KFC as human resource manager.
Cashier	Saleem Hassan		He is a certified public accountant. He just completed his undergraduate degree in Finance.
Baker	Evans Brown		Worked as a baker in Kings Bakery
Baker	Fran Reid		Worked at queens garden as a baker and event organizer
Cleaner	Jo Stevens		Underwent basic cleaning and laundry training

Current Staff

Job Title	Quantity	Expected staff turnover	Skills necessary	Date required
Quality control	[1]	[2-3 years]	Must have two years experience working in catering related fields.	01/01/2016

Recruitment options

Because of the small size of the business, the management will recruit employees through communication with friends and family to find the most appropriate quality manager. This strategy will help the organization to reduce recruitment cost and easily find a good employee.

Training Programs

The existing employees in the organization will be the ones responsible for orientation and training of new employees. A new employee will be assigned a worker to train and supervise him for two weeks before he/she begins working independently.

Skill Retention Strategies

Skill retention is an important part of human resource management. The organization will retain the best workers through motivation and salary increase. By rewarding exceptional performance employees will prefer to work with Yummy Cake Shop rather than to work elsewhere.

Service Process

Yummy Cake Shop will process three types of orders. That is take away orders, dined in orders and special orders.

Take away orders: refers customers request to purchase cakes and take them home. The orders are processed by the sales person on the counter. The cakes will be packed in a special takeaway packaged and given to the customer to take home.

Dined in orders will be offered for the clients to consume within the business premises with a soft drink such soda.

Special orders: refer to those orders for cakes used for special occasions such as weddings, birthdays among others. These orders will require the client to pre-order for the chefs to prepare the orders before it is processed by the sales person.

Suppliers

Yummy Cake Shop will purchase its wheat flour required for baking directly from the millers to reduce the cost of purchasing them. Other baking materials such as cooking oil, salt, and baking powder will be bought from a wholesaler so as to utilize the discount allowed by buying in bulk.

Assets Required

Equipment	Purchase date	Purchase price	Running cost
Ovens	1^st Dec 2014	$155	0
Proof Boxes	1^st Dec 2014	$102	0
Baking Sheets	4^th Dec 2014	$20	0
Work Tables	4^th Dec 2014	$92	0
Planetary dough mixer	16^th Jan 2015	$26	0

Inventory

Inventory item	Unit price	Quantity in stock	Total cost
Flour	25	50	1,250
Sugar (Granulated, powdered and brown sugar)	10	20	200
Baking Soda	2	20	40
Baking Powder	3	8	24
Butter milk	2	4 Litres	8
Food Colouring	1	20	20
Flavours	2	6	12
Eggs	2	250	500
Milk	2	50	100
Lemon juice	1	2	3
Salt	0.5	1	0.5
Vegetable oil	2	4	8
water	0.5	200	100

Technology Software:

Yummy Cake Shop uses accounting packages to keep daily records and business transaction records. The business is also planning to open up a website that will be used to advertise the company products and establish an online presence (Razak et al., 2014).

Trading Hours: Our business shop will be open from 8 am to 5:30 pm on weekdays. However on Saturday and Sunday, the shop will operate from 8 am to 11 am.

Communication Channels: the main communication channel will be through telephone calls. The business organization encourages clients to communicate by making a call or writing a message using our office mobile number. However, we also process email orders. On the same note, once a website is a build, we will also process orders via purchase portal in the website.

Payments Accepted: Yummy Cake Shop accepts payment in the form of cash, we also accept credit and debit cards for payments above $25.

Credit Policy: We accept credit for regular customers but the credit must not exceed $200. Invoices will be sent by mail every once a month to request for creditors to pay their dues (Ossolinski et al., 2014).

Warranties & Refunds: we accept back broken cakes if they were transferred using our means. We also offer refunds for merchandise that get spoiled during transportation. However, the customer must produce a valid receipt that was originally used to purchase the product.

Quality Control: The Company is planning to employ a quality control manager that will ensure that the cakes offered for sale are of good quality. The new manager will regularly do quality control checks to ensure that all the company’s products are of high quality.

Licences and permits;

Insurance:

Public Liability: The business has no public liability insurance to cover for any third party from death or injury. Similarly, employees are expected to make arrangements with insurance companies to insure themselves

Business Assets: Business assets are insured against fire, burglary and theft. Some of the assets insured include production facilities, business computers, and the premise television set.

Action Plan

Sustainability milestone	Target	Target date
Reduce the use of burners that use unclean energy	40% Reduction	Jan/2017

The Market

Products/services

Product/Service	Description	Price
Cup Cake		3.50
Rainbow Cake		2.95
Gingerbread Flavour		3
Banana Rum		2.50
Rose Petal		3.45
Raspberry Fudge		3
Red Velvet		3.50
Vanilla		3.50
Straw berry		3.50

Market Positioning

The location is imperative when it comes to marketing and promotion. Yummy Cake Shop is located in a high-traffic retail area in Lonsdale, Melbourne Australia. The cake shop is located close to other shops such as electronic shops among others. These shops attract high population, and Yummy will be able to pitch some of these regulars. We will focus on providing unique types of cakes as well as superior pastry shops (Harrington et al., 2013). Similarly, the company will advertise using fliers, magazines and promotions to attract more customers.

Pricing Strategy

Price is an important factor when competing with other key players in the industry and sellers of competing products such as Ice creams and coffee shops (Lappo et al., 2013). Our cake shop will offer slightly lower prices as compared to other bakeries and pastries. The company will also offer a 7% discount for a person who purchases more than three cakes in a single day.

Break-even analysis

The breakeven analysis is calculated with assumptions on running costs such as utilities, transport cost among others.

Target Market

Market Segmentation

Our market is divided into four segments. That is

The parties Group: These are individuals who want to purchase a cake for celebrations and other forms of parties. These types of consumers pre-order the cakes and will be targeted through extensive advertising and word of mouth.

The individual buyers: To win individual buyers, the business will focus on using window display marketing strategy to attract passersby.

Market Research

Market Analysis

Potential Customers	Growth	2016	2017	2018
The parties group	25%	10,000	10500	11,050
Individual Buyers	15%	5000	5,750	6,613
Regular Local Residents	15%	5000	5,750	6,613

Environmental and Industry Analysis

The banking business in Australia has been there for a very long time. Therefore, there are other well-established business organizations in cake shop niche. Some of the key competitors include;

Donut and Coffee Shops,
Restaurants,
Ice cream shops,
Free-standing traditional bakeries and,
Supermarkets.

Customer Demographics

Cakes are universal and, therefore, every body’s favorite. Thus, Yummy Cake Shop will have customers ranging from children, teenager, adults and the elderly (Solomon et al, 2012). The cakes will also be demanded for celebration purposes such as weddings, graduation parties, and birthdays among others.

Key Customers

From the customer demographics discussion, the key customers include regular buyers from within the neighbourhood and buyers for celebration purposes such as weddings, birthdays, graduation ceremonies among others.

Value to Customer:

Our customers will derive value from consumption of our variety of cakes with different flavours. These cakes will satisfy basic human needs of hunger as well as self-actualization needs such as the feeling of achievements during graduation parties.

Customer Management:

The customer is a very valuable asset for any organization. Yummy Cake shop will treat customers in a friendly manner following stringent business ethics.

S.W.O.T Analysis

Strengths	Weaknesses
– Low cost of production due to flat organization structure. – Lower price than competitors – Strong positioning of the Shop – High quality varieties of cakes	– New to the market, not established – Limited cash flow – Low customer Base – High advertisement cost
Opportunities	Threats
– New Technology – New creation of new products –	– New competitors enter the market – High expenditure cost – Stiff competition

Competitors

Competitor	Established date	Size	Market share (%)	Value to customers	Strengths	Weaknesses
Le Petit Gateu			30	Unique creations and irresistible classics such as chocolate gateu	-Located at inner-city -Good market positioning	-Small physical space for eating out
Brunetti cakes			20	Variety of celebratory cakes such as vanilla sponge, chocolate chips and Braziliana	-Italian cakes that are entirely sweet -strong market presence -Strong customer loyalty	-management problems.
Hausfrau				Good desserts, birthday cakes	They do classic European cakes which are unique in the Australian market -Strong market presence	Large operations hence diseconomies of scale

Advertising and Sales

Advertising and promotional Strategy

Planned promotion /advertising type	Expected business improvement	Cost ($)	Target date
News paper and magazines	Increased customers	20	February/2016
Mouth to mouth	Increased demand because of creation of good image	Free	April/2016
Social media campaigns	Increased customer loyalty & better image for the company	Free	July/2016

Sales Distribution Channels

Due to the small nature of the business, the products will be distributed through the storefront shop. Clients will be expected to make their orders physically and collect their cakes. On the same note, clients can make orders through email and will be delivered by sales agent if the customer is within Melbourne (Arnold, 2014).

Financial Projections

Financial Management goals

To cut down the cost of production.
Reduce purchasing expenses through bulk buying
Strategic partnership to obtain more funds for expansion

BREAK-EVEN ANALYSIS

Break-even Analysis
Monthly Units Break-even	17,300
Monthly Break-even	$38,634
Assumptions:
Average per-unit revenue	$2.22
Average Per-unit	$0.35
Estimated Monthly fixed cost	$32,343

Finance Required

YUMMY CAKE SHOP START UP REQUIREMENTS

START-UP REQUIREMENTS
Start-up Expenses:	$3000
Legal	$20000
Premise Renovation	$4000
Expensed Equipment	$4000
Other	$1,000
TOTAL START-UP EXPENSES	$32,000
Start-up Assets
Cash Required	$70,000
Other Current Assets	$12,000
Long-term Assets	$65,000
TOTAL ASSETS	$147,000
Total Requirements	$211,000
STARTUP FUNDING	358,000
Start-up Expenses to Fund	$64,000
Start-up assets to Fund	$147,000
TOTAL FUNDING REQUIRED	$211,000
Assets
Non-cash Assets from Start-up	$77,000
Cash Requirements from Start-up	$70,000
TOTAL ASSETS	147,000
Liabilities and Capital	147,000
Liabilities	46,000
Current Borrowing	0
Long-term liabilities	$100,000
Accounts Payables	$1,000
Other Current Liabilities
TOTAL LIABILITIES	46,000
TOTAL CAPITAL	$147,000
TOTAL CAPITAL AND LIABILITIES	$147,000
Total Funding	$211,000

Sales Budget

Sales Forecast
Unit Sales	Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8
Cake Sales	4,950	7,500	9,500	13,500	13,500	13,500	13,500	13,500
Beverage Sales	2,050	2,500	3,000	4,500	4,500	4,500	4,500	4,500
Other	0	0	0	0	0	0	0	0
TOTAL UNIT SALES	7,000	10,000	15,500	18,000	18,000	18,000	18,000	18,000
Cakes	$3.50	$3.50	$3.50	$3.50	$3.50	$3.50	$3.50	$3.50
Beverages	$1	$1	$1	$1	$1	$1	$1	$1
Other	0	0	0	0	0	0	0	0
Sales
Cakes ($)	17,325	26,250	33,250	47,250	47,250	47,250	47,250	47,250
Beverages ($)	2,050	2,500	3,000	4,500	4,500	4,500	4,500	4,500
TOTAL SALES ($)	19,375	28,750	36,250	51,750	51,750	51,750	51,750	51,750

Purchases Budget

Unit Costs	Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8
Direct Unit Cost
Purchases of Cake Raw Materials ($)	$0.50	$0.50	$0.50	$0.50	$0.50	$0.50	$0.50	$0.50
Beverage Purchases	$0.25	$0.25	$0.25	$0.25	$0.25	$0.25	$0.25	$0.25
Purchase Expenses
Purchases of cake Raw Materials	$2,475	$3,750	$4,750	$6,750	$6,750	$6,750	$6,750	$6,750
Purchase of beverages	$512.5	$625	$750	$1,125	$1,125	$1,125	$1,125	$1,125
TOTAL PURCHASES OF RAW MATERIALS	$2,987.5	$4,375	$5,500	$7,875	$7,875	$7,875	$7,875	$7,875

Operating Expenses Budget


OPERATING EXPENSES	Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8
Payroll	$0.3	$0.46	$0.58	$0.83	$0.83	$0.83	$0.83	$0.83
Taxes	$0.21	$0.14	$0.11	$0.08	$0.08	$0.08	$0.08	$0.08
Marketing	$0.11	$0.07	&0.06	$0.04	$0.04	$0.04	$0.04	$0.04
Utilities	$0.10	$0.06	$0.05	$0.03	$0.03	$0.03	$0.03	$0.03
TOTAL OPERATING EXPENSES	$0.72	$0.73	$0.8	$0.23	$0.23	$0.23	$0.23	$0.23

Budgeted Income Statement for Year 1

Yummy Cake Shop

Revenue

We can write this or a similar paper for you! Simply fill the order form!

World War II and Onset of the Cold War P

World War II and Onset of the Cold War

Order Instructions:

You will be providing a bibliography and citations on this two part approximately 4 page essay.

You are free to find quality sources from any appropriate educational website, library or journal.

I prefer footnotes for your citations and please remember to provide the bibliography page at the end. (NOTICE: THE FORMAT FOR BIBLIOGRAPHY AND FOOTNOTES ARE DIFFERENT! USE THE CORRECT FORMAT FOR EACH!)

Using proper format, in a +/-4 page essay, please completely answer the following questions:

1. In your opinion, did the Marshall Plan force the Soviet Union to create the buffer zone?

2. Should the Western Allies have acted to oppose Soviet domination of Eastern Europe?

3. Explain how the situation in Europe immediately following the fall of Germany led directly to the Cold War.

150 pts. RUBRIC: 40 Content 30 Supported Opinion 20 Bibliography 20 Format 20 Citations

SAMPLE ANSWER

World War II and Onset of the Cold War

In your opinion, did the Marshall Plan force the Soviet Union to create the buffer zone?

In my opinion the Marshall plan did not force the Soviet Union create buffer zone but it made them strengthen their buffer zones. The buffer zones were created earlier before the Marshall plan came into effect. George Marshall, an architect of, World War II was appointed Secretary of state by the then US President Harry Truman. The state department under Marshall with the expertise provided by George Kennan, William Clayton among others crafted the Marshall plan. The plans primary aim was to aid rebuild the European economy. George Marshall earlier speech to the world on June 5, 1947 at Harvard widely known as European Recovery Program (ERP) was one of the pillars that led to the Marshall plan for he was convinced that the restoration of political stability in Europe would be realized on economic recovery. The Americans provided financial aid to the affected countries allied to their capitalistic ideologies (LaFeber, 2013).

The buffer zones created by the Soviet Union came after they successfully defeated the Germans. Berlin was split into two with the Americans and the Soviets in opposing ends. The Soviets overran a number of states setting up communist governments hence creating buffer zones known as Iron curtains in some quarters. The buffer zone’s purpose was a physical entity which signified the territorial barriers gains of the Soviet Union. They allowed the Soviets feel comfortable. The buffer zones helped guard people from escape and the western intrusion.

Should the Western Allies have acted to oppose Soviet domination of Eastern Europe?

In my opinion the Western allies should not have acted to oppose the USSR’s domination of Eastern Europe for it would have been economically derailing. The major cities and Europe at large was in a terrible state.

That act would have caused counter attack at such a time that the western allies were not ready for another war. The USA had just dropped atomic bombs in Hiroshima and Nagasaki in Japan while the USSR was in a process of developing them. Such attacks would have taken unprecedented long time to repair the already torn world.

Major treaties and agreements that were negotiated after the World War II Would not have come in place without the support on the Soviet Union. If the western allies would have united against the USSR they would have been cooperative at this point. The United Nations would not have been formed neither would the Germany’s surrender have been well. The Soviet Union’s support in the aftermath of the war to repair Europe would not have come if the western allies would have opposed its domination.

Finally, since the Western Allies were in economic depression it’s evident that that would not be a goal after the World War II. Money was needed to repair the damages and helping the displaced people rather than opposing the Soviets. The long cold war that was unavoidable would have caused havoc to the Western Allies who had bad economy. They really needed money to repair their economy but not for war. Opposing the Soviet Union would not have really been an option for they needed them (Hook and Spanier, 2015).

Explain how the situation in Europe immediately following the fall of Germany led directly to the Cold War.

The aftermath of the war was terrible with nearly ¼ of the housing in Germany destroyed and infrastructure was depleted. Inflation was at center stage with millions of homeless people experiencing food shortage. Germany was divided into four zones of American, French, British and Soviet. The American, French and British later merged to form federal republic of Germany. With the USSR occupying East Germany with its Headquarters in Berlin (Todd, 2012).

Russia had lost over 20M of its citizens hence Stalin created a buffer zone for friendly states to make sure than Russia would never be invaded again. The growing in statue of the USSR beyond its boundaries made the USA scared. Tension grew for the fear that USSR would expand towards America. In my view, the USA’s serious thinking on countering the massive expansion of USSR and its own defenses against communism caused the cold war. There was immense secrecy between the two super powers, whereby America did not know the place that Russia was planning to go while Russia didn’t know if USA was going to stop them.

The Marshall plan was another big cause of the cold war. The economic support program by the US secretary of state George Marshall gave money to democratic-torn friendly countries in order to build their economy. The American intention was to alienate the USSR who they did not give financial aid with their partners in the east. All this angered USSR; it made them hate the USA and its allies. Compared to the expansion of Russia, the Marshall plan widely led to the cold war. COMECON was the USSR’s response initiative to the Marshall plan where the Communist states were given financial aid that encountered threats from capitalism. This in turn angered the Americans resulting to cold war (Maddox, 2015).

References

Hook, Steven W., and John Spanier. American foreign policy since World War II. Cq Press, 2015.

LaFeber, Walter, Richard Polenberg, and Nancy Woloch. THE AMERICAN CENTURY: Volume 2: A History of the United States Since 1941. Vol. 2. ME Sharpe, 2013.

Maddox, Robert James. The new left and the origins of the cold war. Princeton University Press, 2015.

Todd, Allan. History for the IB Diploma: The Soviet Union and Eastern Europe 1924-2000. Cambridge University Press, 2012.

We can write this or a similar paper for you! Simply fill the order form!

One-way analysis of variance (ANOVA) Paper

One-way analysis of variance (ANOVA)

Order Instructions:

Your Data Interpretation Practicum

This week, you will run either t tests or ANOVA on your chosen data. This Application requires you to engage in data interpretation and to select the appropriate analyses for your hypotheses and for the data that you have at your disposal. Toward that end, you should consider which analyses will inform the reader and allow you to pursue your questions.

Your submission to your Instructor should include your SPSS output file of your selected statistical analyses in a Word document, along with each of the following elements:

your SPSS output, including graphical representations;

your narrative interpretation; the governing assumptions of the analyses you ran; the viable and nonviable hypotheses (null and alternative); and the relevant values (such as a P value indicating statistical significance or a lack thereof).

Be sure to indicate to your Instructor why you selected the analyses that you did. In other words, why did you select t test over ANOVA or vice versa? Why one-way or two-way? How is this analysis related to the hypothesis?

I will send the data set to be use via email.

SAMPLE ANSWER

One-way analysis of variance (ANOVA)

The one-way analysis of variance (ANOVA) is a powerful data analysis tool which is used in determining if there are any significant differences between the means of two or more independent groups (even though what is often used in cases where the minimum number of groups is three, instead of two groups). For instance, in this data interpretation practicum the one-way ANOVA will used to carry out the data analysis with an aim of understanding whether injury rate differed based on the site of work, dividing workers into three independent groups (e.g., Boston, Phoenix and Seattle). In addition, it is imperative to recognize that the one-way ANOVA is an omnibus test statistic meaning that it cannot provide information on the specific independent groups with significant differences from each other, but only provides information on at least two significantly different groups.

The governing assumptions of the one-way ANOVA include: (1) the dependent variable measurement should be done at the ratio or interval level meaning they are continuous; (2) there should be two or more categorical independent groups of the independent variable; (3) the observations should be independent; (4) there should be no significant outliers; (5) there should be normal distribution of the dependent variable for each independent variable category; and (6) there should be homogeneity of variances. The data analysis and interpretation is guided by the proposed null and alternative hypothesis. For example, considering that that study variable in this task is the injury rates across three independent work sites (e.g., Boston, Phoenix and Seattle), then one-way ANOVA can be conducted to determine if there significant differences in injury rates across the three work sites. Thus, the null and alternative hypotheses are stated as follows:

Null hypothesis (H₀): mean_boston = mean_phoenix = mean_seattle

Alternative hypothesis (H_A): mean_boston ≠ mean_phoenix ≠ mean_seattle

SPSS Output

The null hypothesis stated as H₀: mean_boston = mean_phoenix = mean_seattle; is not rejected because the overall F statistic was not significant [F(2, 15) = 0.31, p > .05]. This indicates that the injury rate means across the three work sites are not significantly different. The reason why ANOVA was chosen over t-test is that it enables comparison of more than two means making it the appropriate choice because the dataset consisted of three independent group means (i.e. Boston, Phoenix and Seattle).

References

Bernard, H. R. (2000). Social research methods: Qualitative and quantitative approaches. Thousand Oaks, CA: Sage Publications.

Boslaugh, S., & Watters, P. A. (2008). Statistics in a Nutshell – Research Design. Sebastopol, California: O’Reilly Media, Inc. Retrieved from http://proquest.safaribooksonline.com/book/-/9781449361129 (Accessed on November 29 2015).

Campbell, D. T., & Stanley, J. (2010). Experimental and quasi-experimental designs for research, (Laureate Education, Inc., custom ed.). Mason, OH: Cengage Learning.

Creswell, J. W. (2008). Research design: Qualitative, quantitative, and mixed methods approaches, (3^rd ed.). Thousand Oaks, CA: Sage.

Green, S. B., & Salkind, N. J. (2008). Using SPSS for Windows and Macintosh: Analyzing and Understanding Data, (6^th ed.). Upper Saddle River, NJ: Pearson Publishers.

We can write this or a similar paper for you! Simply fill the order form!

How We Can Stop Cyber bullying Research

How We Can Stop Cyber bullying

Order Instructions:

How Can We Stop Bullying / Cyberbullying Now?
Per the text and assigned course readings, bullying in general and bullying in particular are ongoing issues which many students today experience, often with tragic consequences. As an educator, one important job you will have is to develop safeguards against bullying in your classroom.
Imagine that you are asked to give a presentation at a conference on a K-12 public school teacher who is preparing to cover the topic of bullying and bullying in your class. To prepare for the presentation, you first have to do some research on your topic.
Write a five to seven (5-7) page paper in which you:
1. Define the terms “bullying” and “bullying”, and specify the main difference(s) between these two terms.
2. Design a lesson which addresses both bullying in general and bullying specifically, focusing on the following elements:
a. Learning objectives of the lesson
b. Measurement method(s) used to determine student learning and lesson effectiveness
c. Description of lesson type (i.e. lecture, interactive, peer learning activity, etc.)
d. Materials needed for the lesson
e. Costs and funding for the lesson
3. Use at least four (6) peer-reviewed academic resources in this assignment. Note: Wikipedia and many Websites do not qualify as academic resources. Peer-reviewed academic resources refer to articles and scholarly journals that are reviewed by a panel of experts or peers in the field. View this video for more information on obtaining peer-reviewed academic resources through your Blackboard course shell.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
• Analyze how educational theories and practices impact contemporary issues in education.
• Survey and analyze issues facing the changing demographics of education.
• Evaluate the impact of technological change on contemporary issues in education.
• Use technology and information resources to research contemporary issues in education
• Write clearly and concisely about contemporary issues in education using proper writing mechanics

SAMPLE ANSWER

How We Can Stop Cyber bullying Now

Bullying as defined by psychologists is physical or verbal abuse repeated over a given duration of time and it involves power imbalance (Feinburg, 2013). Bullying occurs when a person purposely and frequently says or does upsetting or cruel things to another. There are three major categories of bullying namely: physical bullying whereby an individual uses his own body or objects to harm another individual for example, kicking, hitting or breaking somebody’s possessions are forms of physical bullying. Verbal bullying on the other hand includes ushering threats, using derogative statements, name-calling or teasing which may affect the other person mentally interfering with their self esteem (Feinburg, 2013). Social bullying entails using relationships or friends to harm someone else; this form of bullying can be presented in form of gossips and spreading rumors which make the targeted person appear foolish or brainless; this kind of bullying is commonly found amongst the girls (McNamee, 2014).

Cyberbullying on the other hand its mainly etched on the social media platform through which a person utilizes communication technologies such as the internet, social media, text messages and emails to defame, harass and repeatedly intimidate others(Feinburg, 2013). Cyberbullying can be presented through various forms such as, disseminating mean and menacing emails or short messages, posting embarrassing photographs of an individual online, like sharing nude photos of a friend via the face book platform. Cyberbullying could also entail publishing embarrassing information concerning others on the website. Other people also impersonate and use names of an individual pretending to be that person and post mean information concerning the person they are impersonating (McNamee, 2014). Some cunning individuals also trick others into posting very personal information online and then they forward it to social groups in order to embarrass them. Cyberbullying is exceedingly distressing because it affects the targeted individual in diverse ways as compared to the traditional bullying. It can follow an individual everywhere on their phones and their computers, from school to mall and even at home. A lot of people could also be involved meaning that the defamatory information leaked could be accessed even globally.

Lesson Addressing Bullying And Cyber bullying

(a)Learning objectives of the lesson

After the conclusion of this course the student will be able to . . .

Define and explain traditional bullying in school setting.
Distinguish the difference between traditional bullying and cyber bullying.
Explain the three major types of bullying in the traditional bullying context
Explore factors that could lead to cyber bullying.
Understand the various measures that could be used to prevent traditional bullying and cyber bullying.
Understand the various interventions that could be instituted to mitigate the occurrences of bullying in schools and on the cyber space.
To discuss and explain the various strategies that can be used to respond to bullying incidences.
To provide continuing professional development and family education for adults on bullying and its ramifications.
In a position to increase awareness of internet safety strategies among youth and their families to ensure that they can minimize occurrences of bullying incidences.

(b) Measurement Methods

Student measurement methods help the teacher to establish what the students know and what they need to learn. This gap can be closed by instituting bench mark and interim tests which help to track specific skills and knowledge through progress monitoring (Sheal, 2010). For the purposes of this course formative assessments and other integral methods will be used to measure student’s knowledge and progress.

Proper planning of the lessons and design of the learning program in relation to the established course objectives.
Pre-course identification of the student’s needs in order to establish the knowledge acquired after course completion.
Pre-course briefing between the student and the trainer to find out the areas that the student needs further guidance and training.
Test before and after the training to find out the knowledge acquired through the course.
Thorough assessment of terminal knowledge and skills and the completion of perception to ensure that the students has acquired attitude change through the training.
Letting the student complete the end of programme reactionnaire
Letting the student complete end of program learning questionnaire to make sure that the stipulated objectives have been met.

(c) Description Of Lesson Type

Lecture

The first lesson on the definition of bullying and the nature of cyber bullying and their distinctive traits will be delivered through an interactive lecture session. Cyber bullying is frightening; often its victims are prone to suicidal thoughts, its increased power it’s due to the extensive nature of the internet (McNamee, 2014). A lot of emphasis will be exerted on the power of the cyber space which is multifaceted and extensive since the defamatory information can be stored on variety of online media causing the victim to relieve the experience over and over again, this can be extremely traumatizing. Unlike the traditional face to face bullying this kind of can be stored on a variety of online media. The student must understand that treatment of cyber bullying must include the realization of the significant risk it creates in victims.

Interactive Question And Answer Session (Preventing Cyber Bullying)

The participants will be given a chance to offer suggestions on how cyber bullying can be prevented. And then trainer will proceed to highlight some of the cyber bullying prevention strategies.

Assessing Bullying In The Learning Institution

In order to combat bullying and also cyber related bullying, the school management should administer surveys amongst the students, staff members and families to find out the nature of bullying experienced in the school and to what extent it has affected the schooling community. This will help the management to formulate the necessary intervention strategies and measure their progress over time (Feinburg, 2013).

Creating An Oversight Team

The management should create a committee and charge them with the responsibility of overseeing bullying related matters. The committee should be informed about the right policies, practices and trends about cyber bullying (Feinburg, 2013). This will help in establishing protocols on how to respond to bullying incidences. This committee should also plan school wide events plan school wide events and build relationship with law enforcers so that they can be active participants in case bully cases are reported.

Educating The Community

The schools should continuously provide continuing professional education for the families and the students on bullying and how to prevent it. Moreover, the curriculum should capture issues related to bully prevention and anti-bias education so as to address ethical standards for both online and off line communication(Robinson, 2011). Youths should be enlightened to know that any form of bullying is crime and unacceptable and they should be taught the right strategies for responding to any form of social aggression.

Establishing Policies

Learning institutions should implement anti-bullying, non-discrimination and non harassment policies which should be clearly defined stating guidelines and the consequences for offenders. Schools should also establish technology related guidelines which must be accepted and assimilated in the learning institution (Sheal, 2010). This way they will be in position to handle any form of bullying happening in the school compound whether through the traditional methods or through the internet platform.

Promoting Online Safety

Online safety can be enhanced through increased awareness of the internet and safety strategies. This project should include the students and the parents/guardians to make sure that they have practical information on how to cyber bullying. Moreover, the appropriate blocking and filtering soft wares should be used to make sure only necessary information can be accessed by the community (Schmalenbach, 2012). Schools should establish safe and private mechanisms for reporting any incidences of bullying. Clear procedures should be instituted to make sure that any bullying incident is investigated properly.

Materials Needed For Lesson

Laptop, projector, notes prepared on the power point platform, a note book, a board and mark pen for illustrating the complex concepts.

Costs and funding for the lessons

Face to face communication is a winning formula for imparting knowledge; in this conference some of the costs associated with the training include the conference hall, Hotel amenities, food and drinks, study materials, note books and the training fee the cohort of the students attending the conference. The funding organization will be expected to pay up to $800 to cater for the costs and funding of the lesson. {Student to append a realistic figure}

References

Feinburg, T. (2013).Cyberbullying: Intervention and Prevention Strategies. Helping Children at Home and School III (n.d.): 1-4. Nasponline.org. National Association of School Psychologists

McNamee, D.(2014).Cyberbullying ’causes Suicidal Thoughts in Kids More than Traditional Bullying. Medical News Today. MediLexicon International.

Rae, L. (2012) The Skills of Human Relations Training. Gower.

Robinson, K. R., (2011).Handbook of Training Management. Kogan Page, 1981. (Chapter Schmalenbach, M.(2012)The Death of ROI and the Rise of a New Management Paradigm’, Journal of the Institute of Training and Occupational Learning, Vol. 3, No.1, 2012.
Sheal, P. R.,(2010) How to Develop and Present Staff Training Courses, Kogan Page.

We can write this or a similar paper for you! Simply fill the order form!

Why Am I Doing This?Research Paper

Why Am I Doing This?

Order Instructions:

Both message and context are important when viewing public art; they will help you appreciate more than just the history the artwork represents. When you understand these concepts, you can view the collective past on a deeper level. The events surrounding the creation and placement of public art say quite a bit about the art itself. Before beginning the American Art Project – Assignment, it is necessary to define what is meant by message and context of a work of art. The message of art is more than just the subject matter of the painting or sculpture. Some works of art may portray one image, but when examined closely, convey a deeper meaning reflective of the period in which they were created.

Completing This Assignment:

· Click on the following link:
o http://www.aoc.gov/capitol-hill/murals/apotheosis-washington
o Look at the artwork presented and read the description of the figures presented.
o As you review the information, think about the following questions:
§ Why would Classical and Renaissance images and themes appear in this type of space?
§ What message was the artist trying to send?
· Next, look at this resource on The Apotheosis of Washington:
o http://www.gpo.gov/fdsys/pkg/GPO-CDOC-103sdoc27/pdf/GPO-CDOC-103sdoc27-10-9.pdf
o Concentrate primarily on the text from the second column of p. 127 to the end.
o The text gives several clues as to why Brumidi created the image in the way he did, including the events of the Civil War and the beginning of Reconstruction.
· In your own words (50–75 words), define the term “historical context.” If you use any outside sources, cite them in current Turabian format.
o Your final assignment will rely heavily on your understanding of this term. You will be scored for this assignment based on your definition of the term and your ability to communicate it clearly.

SAMPLE ANSWER

Why Am I Doing This?

Classical and renaissance themes have been used in a bid to bring out a new different form of art. It breaks away from the traditional themes of art since the setting depicts George Washington from the traditional forms of art, which were conservative and never depicted human beings in deeper forms such as gods since. The incorporation of classical themes and renaissance complement each other in bringing the difference between both themes out. The artist was depicting the first president of the United States as a god showing the numerous achievements that George Washington had made during the civil war and the short stint as the president of the United States. A god is seen as a symbol above everything and this was the case for George Washington. The writer depicts the piece of art showing that George Washington receiving various gift a similar treatment that is only attributed to gods. Additionally, it shows the numerous presents surrounding the status of a god[1]

Brumidi intended to show the whole world the means and methods used by George Washington to the world. Brumidi dresses George Washington as a military chief in some of the paintings to replace the picture of Zeus that had been erected a couple of years before the war. By dressing George Washington as a military chief and showing the remaining photos that were involved in the art, Brumidi manages to show the important role that George Washington played in the civil war and in the reconstruction of the nation after the civil war. Lastly Brumidi paints the picture in a variety of stages each depicting the important role that the leader played in the reconstruction of the country[2].

Historical context refers to the attitudes, moods, and conditions that happened at a particular time in history. The context refers to the setting where the event took place. In this case, the historical context is after the civil war in which George Washington had played a major role in quelling the aggression.

Bibliography

Aoc.gov,. ‘Apotheosis of Washington | Architect Of The Capitol | United States Capitol’. Last modified 2015. Accessed December 6, 2015. http://www.aoc.gov/capitol-hill/other-paintings-and-murals/apotheosis-washington.

‘Painting the Apotheosis Of Washington’. Last modified 2015. Accessed December 6, 2015. http://www.gpo.gov/fdsys/pkg/GPO-CDOC-103sdoc27/pdf/GPO-CDOC-103sdoc27-10 9.pdf.

[1] ‘Painting The Apotheosis Of Washington’. Last modified 2015. Accessed December 6, 2015. http://www.gpo.gov/fdsys/pkg/GPO-CDOC-103sdoc27/pdf/GPO-CDOC-103sdoc27-10-9.pdf.

[2] Aoc.gov, ‘Apotheosis Of Washington | Architect Of The Capitol | United States Capitol’, last modified 2015, accessed December 6, 2015, http://www.aoc.gov/capitol-hill/other-paintings-and-murals/apotheosis-washington.

We can write this or a similar paper for you! Simply fill the order form!

American Art Project Assignment Paper

American Art Project

American Art Project

Order Instructions:

AMERICAN ART PROJECT

– ASSIGNMENT INSTRUCTIONS
Statement of Purpose or “Why Am I Doing This?”

It is important to remember, represent, and honor a collective past, but it is equally important to understand a deeper significance to visual records. In this assignment, you will examine works of art available through the website of the Architect of the Capitol. The purpose is to emphasize how art can be used to portray historical events and convey a message when viewed in the context of the age in which it was created. This assignment is not an art critique. Look for connections between events and images. You will NOT be describing the event the artwork depicts, but the period of American history in which it was created. You will be creating either a document or a presentation.

Completing This Assignment:

Part I
• Click on this link: http://aoc.gov/paintings-0 (Historic Rotunda Paintings)
• Click on the individual images for each of the 8 paintings to see them in more detail and read the short article on each of the corresponding pages for these paintings.
• Choose 4 images and write a 200–300-word paragraph for each of them, addressing the following:
1. When was the image commissioned and hung? What is the historical context of this painting? What events were occurring when this painting was created that could have contributed to its content? How are those connections between content and context most clearly presented?
2. Is the artist successful in communicating contextual influences? Is the message too difficult to understand for a modern viewer?
• As a heading for each paragraph, include the image, its title, and the artist.

Part II
• Click on this link: http://aoc.gov/capitol-hill/national-statuary-hall-collection/about-national-statuary-hall-collection (About the National Statuary Hall Collection)
• Read the short overview and description of the collection and search to find the 2 statues that represent your state. (Maryland) (if none use North Carolina)
• Copy the image for each representative of your state into the document or presentation.
o If you are not a resident of the United States or do not claim a “home state” for any reason, you are free to adopt any of the 50 states as your own for the purposes of this assignment.
• After the image, include the individual’s name and the state he or she represents.
• In a 200–300-word paragraph for each image,
o give a short summary of the individual’s historic significance and
o give an evaluation of whether this individual is a good choice to represent your state.

How to Submit
• You MUST include properly formatted, current Turabian footnotes/endnotes for each source. You will be using the images from the website, so you must cite those pages as sources.
• Save both parts in one file, either Microsoft Word or PowerPoint.
• If the assignment is submitted as a Microsoft Word document, each paragraph must be 200–300 words, double-spaced, in 12-pt. Times New Roman font. The document must have 1-inch margins.
• If the assignment is submitted as a PowerPoint presentation, each 200–300-word paragraph must be on a separate slide, with the images and artist information on a preceding slide. If the presentation is large, it may be saved as a PDF file.
• Write your paragraph in your own words and proofread your work to eliminate spelling, grammar, punctuation, and capitalization errors. Review the Writing Tips document to avoid common errors in academic work.

SAMPLE ANSWER

INTRODUCTION

Art can be a very vital tool when it comes to communication. Examples of art works that have been a great symbol of significance are the Historic Rotunda Paintings and the statues contained in the National Statuary Hall Collection [i].The purpose of this paper is to appreciate the importance of art in portraying landmark historical events

PART 1

GENERAL GEORGE WASHINGTON RESIGNING HIS COMMISSION

By John Trumbull

This painting was commissioned in 1817 and hung in 1826. The painting is significant in depicting the resignation of George Washington as commander-in-chief of the continental army. One of the most fundamental principles of American democracy is establishing a civilian authority over the military and this is well depicted by the piece of art. It is around this period, 1788-1789, that the first presidential elections in the country had been held. This event can be taken to have contributed to this painting. It is an established principle under the constitution that the country is to be led under a civil regime and power limits are to be set on the leaders. During the war for independence, congress had granted authoritative power to Washington for the purposes of steering the war but once the war had ended he chose to resign from power. The connection of the painting with the presidential elections is that, once an elected president is done with his/her turn to serve, he/she should be willing to hand off the power given to him. In this case Washington had been given this post for the purposes of commandeering the war and once the war had ended it was exemplary of him to give up the post. The artist has successfully been able to communicate in that from the view of modern day society, the president is elected for two terms and once these two terms have expired, he/she is expected to give up the position willing fully. The light emanating from the room illuminating Washington can be taken to symbolize his authority or power.[ii]

DECLARATION OF INDEPENDENCE

By John Tumbull

The painting was commissioned in 1817 and hung in 1826. The painting depicts the June 28^th,1776 event when the first draft of the declaration document was presented to the congress. During this period of time, democracy had began to develop in the US in that elections for representatives, including the presidential elections, were taking place and this could have been a contributing factor leading to the creation of this painting. This document was set to establish some fundamental principles pertaining to the revolutionary war and owing to the fact that this is the period during which democracy can be stated as having begun to developed, the painting can be taken to have symbolized the importance of constitutionalism. It is enshrined as a principle of constitutionalism that the constitution shall be the central authority from which all laws to the land shall derive their authority. The declaration document was in the same way required to act as the epicentre for principles expected to guide the war. To show the importance of the document, the authors are depicted in the document as standing at the centre of the congress house. This shows the central role that this document is expected to play similar to the role of a constitution is the framework of constitutionalism.[iii]

DISCOVERY OF THE MISSISSIPPI

by William H. Powell

The painting was commissioned in 1847 and hung in 1855. The painting depicts a Spanish explorer, Hernando De Soto, arriving at the Mississippi river riding on a horse. The painting also shows wounded men who had been wounded the previous day following an attack by the Indians. As a desire for peace, the artist depicts the Native Americans watching wearily in despair as the explorer and his troops arrive and the chief holding out his pipe of peace. The central part of the drawing is colourful whilst the outer part is depicted with gloomy colours. This variation of colour can be taken to depict the mood with the colourful part symbolizing hope for peace while the dark parts show the negative effect of lack of peace, that is, a gloomy environment. This period of the 19^th century had been witnessed by a number of attacks and conflicts in the country and this could have been one of the contributing factors leading to the drawing of the painting. Some of the wars witnessed included battle of Maguaga, Brownston, Detroit and the Tecumseh’s war. The arrival of the explorer is seen as symbolizing the arrival of peace putting into consideration that the Mississippi river is the ultimate symbol of freedom and De Soto is considered as being the first documented European to have seen the river. His arrival is thus set to free the people form war and grant them peace and this is to be shown by the colourful central part of the painting. The artist in this case has been very successful in communicating this message from a modern viewer perspective.[iv]

Landing of Columbus

By John Vanderlyn

This painting was commissioned in 1836 and hung in 1847. The painting depicts Christopher Columbus and his crew on a beach having landed there in their expedition to find a westward route from Europe to China, Japan and other unknown islands. This period was the period during which the trans-Atlantic economy was in a state of flux. There was therefore a need by the Europeans to find ways of intervening in trade without stifling it. This could have been one of the factors behind the drawing of this painting during this period of time. The painting depicts the people in the painting as adventurous as if in the spirit of making new discoveries as it is put across that Columbus stands in such a manner that depicts humility. The need to discover new routes from Europe to other regions can be considered as an important one for the purposes of boosting the fluxing trade activities. Although the artist can be considered as having being successful in putting across this message, its difficult to some extent for a modern viewer to decipher it since it would require a wide knowledge on issues concerning trade. This would therefore require for the viewer to have first researched widely on this topic.

PART 2

THE STATE OF MARYLAND

The state of Maryland is considered to be the birthplace of the United States National Anthem as well as the birthplace of religious freedom. The unequivocal contribution of the state to the rich history of the United States of America is insurmountable and proof of this lies in the National Statuary hall collections. Key examples of the representatives of this fine state are as shown below.[vi]

CHARLES CAROLL

Charles Carroll was born on the 19^th of September 1793 in Annapolis. He was the only child to Charles Carroll of Annapolis and Elizabeth Brooke. He was educated in Jesuit Schools until his graduation in 1755 after which he pursued law in in London. Due to the fact that he was a Roman Catholic he was bared by the Maryland Statute from politics, practicing law and voting. This propelled him to speak out against such discrimination and in 1772; he held a debate conducted through various newspapers under the pseudonym “first citizen” which spoke against the governor’s proclamation of increasing legal fees to states officers and protestant clergy.

It should be noted that he was also a linchpin in the American Revolution that sought independence from Britain. Due to his notoriety as the first citizen, he served on various committees of correspondence.

In the 1770’s Carroll became a powerful voice for independence. He seems convinced that only violence could break the impasse with Great Britain and as a result he played a key role in the burning down in the Annapolis Harbor of the Peggy Stewart ship which was destroyed as part of the tea party protests against British excise duties enacted by the parliament on tea.

His recognition as a voice to the people led to 1774 where he was commissioned with Benjamin Franklin and Samuel Chase to seek aid from Canada. He furthermore, was appointed as delegate to the Continental congress on July 1776 and signed the Declaration of Independence. In 1778 he retired from the Continental congress so as to serve the state of Maryland in drafting its first constitution. His unparalleled efforts were recognized in 1789 when he became the first senator of the state of Maryland, a post he retired from in 1792.

To sum it up, the efforts of such a person in life deserve only to be immortalized and engraved in stone for future generations to behold and follow in the same footsteps. Therefore the addition of one Charles Caroll of Carlton in the National Statuary Collection is not an honor that we bestow upon ourselves, rather an honor he bestows upon us.

JOHN HANSON

John Hanson was born on the 3^rdof April 1721 in Port Tobacco Parish in Charles County to Samuel and Elizabeth Hanson. He was presumably privately tutored and in 1744 married Jane Contee and six years later his career in public service began.in 1757 he was elected to represent Charles county in the lower house of the Maryland General Assembly . In 1765 he played a key role in opposing the stamp Act and acted as one of the chairs to the committee that drafted instructions to for Maryland Delegates to the Stamp act Congress.

After leaving the service in 1769 he rejoined it at 1775 after the relation between Great Britain and the colonies reached a breaking point. His service was invaluable as he was active in raising troops and providing arms. This led to his recognition in 1779 where he served as a delegate to the Continental Congress. His public service experience was invaluable, especially in resolving the western land issues thus facilitating the ratification of the Articles of Confederation.

One of the most outstanding roles in his career was in 17 81- 1782 where he was the President of the United States in Congress Assembled under the Articles of the Confederation. It is his service that established America’s position in the worlds. This is because he helped establish necessary services during his tenure such as a post office, a national bank and a consular service. The debt America owes such a man is insurmountable. Through his invaluable service, America was able to fully establish itself as a country. Therefore his place in the National Statuary collection is not necessary, it is mandatory.

ENDNOTE

[i] United States. A History of the Committee on House Administration, 1947-2012. 2013.

[ii] Moten, Matthew. Presidents and Their Generals: An American History of Command in War. 2014: 369-370

[iii] O’Connell, David. The Art and Life of Atlanta Artist Wilbur G. Kurtz: Inspired by Southern History. 2013: 14-16

[iv] Celestin, Louis-Cyril. Charles-Edouard Brown-Séquard: The Biography of a Tormented Genius. 2014. <http://dx.doi.org/10.1007/978-3-319-03020-3>.:55-60

[v] Reason, Akela, and Thomas Eakins. Thomas Eakins and the Uses of History. Philadelphia: University of Pennsylvania Press, 2010: 19

[vi] Federal Writers’ Project, and United States. The WPA Guide to Maryland, the Old Line State. 2014. <http://public.eblib.com/choice/publicfullrecord.aspx?p=1569061>.

We can write this or a similar paper for you! Simply fill the order form!

Letter of Intent Assignment Paper

Letter of Intent

Order Instructions:

To maintain the highest level of excellence in our Doctor of Nursing Practice program we limit the number of applicants admitted for each start date.

Part of the selection process includes reviewing writing samples from prospective students. This writing sample will be reviewed by our DNP Selection Committee.

Once you have completed the writing assignment described below, please forward the Letter of Intent to your enrollment counselor.

· Write a short essay in response to the following four questions:

1. What is your motivation for earning a doctoral degree?

2. What do you envision doing differently when your degree is complete?

3. What is your idea for a topic for your Direct Practice Improvement (DPI) project?

4. Where do you plan to do most of your Practice hours?

· The title of this essay will be: Letter of Intent

· This paper should be at approximately 500 words in length.

· This paper must be written in APA format using Microsoft Word and must include both a cover and reference page.

· Include one reference citation from any source.

SAMPLE ANSWER

Letter of Intent

The major factor that motivates the writer to pursue a nursing doctoral degree is a personal urge to seek knowledge. The learner aspires to acquire more skills and information regarding the nursing profession. This will be a fulfillment of the learner’s dream of identifying with the world’s elite nursing intellectuals. The learner is also motivated by the need to serve the globe at a higher level by gaining competences offered through the doctoral degree. The writer’s decision to purse the doctorate was also motivated by the needs of the community. The learner identified that the society needed nursing services of increasing levels, as new challenges about health and disease management keep presenting. The writer also acknowledged that acquiring the doctoral degree would lead to increased competitiveness of the graduate in the nursing market and subsequent higher chances of employment in settings of choice (Brailsford, 2010, p. 18). However, the leaner confirms that though the desire to secure employment chances was a crucial motivating factor, the financial gain associated with it was not the primary cause of motivation.

The learner envisions to increasingly get engaged in facilitating knowledge-based nursing. The learner expects gaining more relevance in guiding various processes and decisions entailed in the practice of nursing and health care at large. Again, the student expects that the degree will offer varied knowledge, and such information will apply significantly to critical fields of health care. The student also envisions that specialized knowledge as gained through the doctoral degree will promote job performance. Again, the learner is optimistic that the doctorate will be a source of benefits such as increased competence in critical thinking, problem-solving, ability to take multiple perspectives when visualizing concepts and coming up with decisions, and many other transferable skills (Tzanakou, 2014).

The learner understands that a Direct Practice Improvement (DIP) project should enable doctoral students to apply research-based knowhow to nursing health care practice (MUSC College of Nursing, 2014). Such knowledge is to enable graduates to develop, implement, and monitor interventions. As such, the learner has chosen a topic on the significance of various forms of nursing interventions in impacting on the outcomes realized by patient communities. The topic will facilitate the performance of nurses’ roles in integrating practice with research. Generally, the topic will facilitate the development of improved project outcomes by informing practice decisions accordingly. Again, the topic applies to the learner’s area of interest. It is also important to note that the topic of interest aims at promoting the health of collective populations rather than individual patients. The project idea is also about settling specific health needs expressed by communities as informed by statistics and reliable data.

The learner intends to have most of practice hours in residency. This will involve a dedication of more than 60% of the total project time to clinical work. Again, the learner purposes to dedicate at least a hundred hours of residency to the project. The student also focuses on commencing the project immediately after acquiring formal approval from the institution to get in the residency of choice. The researcher also notes that there may be extension of clinical hours in the residency depending on the issues that present during the scheme. The strategy will see to the maximization of time productivity. Again, a certain amount of time may be transferred between activities depending on the emerging necessities. The learner intends to carry out the clinical part of the project under the guidance of Dr. Myra Celestine who is a nurse educator at Jesse Brown VA Medical Center. Dr. Myra is a holder of a nursing doctoral degree. She has served at the medical center for twenty years, a role she assumed after retiring as a battalion commander in the US Army.

References

Brailsford, I. (2010). Motives and aspirations for doctoral study: Career, personal, and inter-personal factors in the decision to embark on a history PhD. International Journal of Doctoral Studies, 5(2010), 15-28.

MUSC College of Nursing. (2014, July). Doctor of Nursing Practice: The Practice Improvement Program. Retrieved from http://academicdepartments.musc.edu/nursing/administration/studentservices/documents/2014/Practice_Improvement_Project_2014.pdf

Tzanakou, C. (2014). The wider benefits of a PhD. Retrieved from http://www.universityworldnews.com/article.php?story=20140409095727966

We can write this or a similar paper for you! Simply fill the order form!

Variable Relationships Research Paper

Variable Relationships

Order Instructions:

It is important that the writer pay attention to all details and respond accordingly. The 3 main questions pose here must be responded to in detail.

Variable Relationships

This week we enter the world of relationships between variables. It is a common mistake to assume causation when a correlation is present. As an applied doctoral student, it is important that you understand the role of relationships between variables. So, to facilitate that understanding, in this paper, please post a 3 paragraph statement minimum that illuminates correlation in your currently conceived DBA doctoral study topic (which may or may not be appropriate for correlational methods, but for the purpose of this paper, pretend it is). Doctoral study topic is (The Effects of Human Resource Management (HRM) Practices on Employee Performance). To do this present the following:

1. State your proposed research questions and hypotheses for your DBA doctoral study research.

2. Present how your study constructs are relational, and not causal (unless you have a true experimental condition. If you have a true experimental condition, with all expected components, defend all causal conditions).

3. Finally, discuss how and whether your envisioned DBA doctoral study’s questions will be sufficiently answered by bivariate correlations, or whether multivariate methods are more appropriate.

SAMPLE ANSWER

Correlation does not always imply that causation exists. Causation refers to any act or process of triggering something to happen or to exist. It is an explanation of the relationship between a situation or event and its possible cause. Hence, a correlation between any two variables does not directly imply that one causes another. Correlation can be used further as a basis for the testing hypothesis of a true existence of the relationship.

Research question

Research question identification forms one of the major elements in any research. It narrows down the focus of a study. The elements necessary for the research question should focus on the core meaning and individual’s personal experiences. Qualitative factors rather than quantitative factors need to be considered. Also, individual experiences need to be expressed in an intimate manner and be formed without bias (Batt, et’al,.2011). Therefore, the research questions in this research study are the following: What are the effects of Human Resource Practices on employee performance.

A major role is to design interview questions to gain an understanding of human resource and employees. These questions facilitated understanding of value formation, development, how they are applied and how the results can help the business society understand effects of the variables. A phenomenological methodology will allow for an understanding of the effects of human resource practices on employee performance (Guest, D. E. 2011). The following interview questions are intended to answer the research question.

What factors in your background influence your job performance?

How does motivation impact on the level of production from individual employee levels?

The hypothesis found the correlation between motivation and performance. A well-motivated workforce with effective reward formula leads to an increased level of production. Also, state factors in the background of the safety at workplaces and their effects on performance.

From the hypothesis, the variables are relational. This mainly arises because one variable has a positive effect on another. In the case of motivation, it positively impacts how employees behave in their workplaces. A rational manager who focuses on strategies to motivate employees realizes the benefits positively. In the presence of this, the employees have a self drive and, thus, perform duties without much supervision. One feels appreciated and the contribution he/she awards the organization is appreciated (Guest, D. E. 2011). Concerning background, employees who work in the safe environment can perform tasks positively. Safety and a clean working environment are a key factor in optimizing production. Management can consider restructuring the organization structure to enhance employee performance. However, some employees tend to perform similarly even if the background of their workplaces are changed or altered. Hence, the hypothesis relates to the problem and should not be considered causation (Jiang, et’al,.2012).

The relationship between these variables can be tested using bivariate relationship. Thus is an implication that as one variable increases, the other variable increases. This contributes to a linear relationship. Similarly, as one variable decreases, the other variable also increases. This implies that when the management’s motivational tasks are increased, there is a positive result on production. Any additional unit gives an additional effort to employees (Bratton, et’al,.2012). This can be achieved through focused employee activities that include the award of tokens on any overtime worked and other similar activities. Thus, human resource practices affect job performance of employees, and one should consider improving this performance based on employee needs by establishing their needs and capabilities.

References

Batt, R., & Colvin, A. J. (2011). An employment systems approach to turnover: Human resources practices, quits, dismissals, and performance. Academy of management Journal, 54(4), 695-717.

Bratton, J., & Gold, J. (2012). Human resource management: theory and practice. Palgrave Macmillan.

Jiang, K., Lepak, D. P., Hu, J., & Baer, J. C. (2012). How does human resource management influence organizational outcomes? A meta-analytic investigation of mediating mechanisms. Academy of management Journal, 55(6), 1264-1294.

Guest, D. E. (2011). Human resource management and performance: still searching for some answers. Human Resource Management Journal, 21(1), 3-13.

We can write this or a similar paper for you! Simply fill the order form!

Accounting;Bennett Body Paper Research

Accounting;Bennett Body

Order Instructions:

No Title Page Required…
I will email the case reading for that order.

This case focuses on the difference between a business that produces a standard good (and uses standard costing) and on that produces custom goods and uses job costing. Although numbers are included in this case, they are their to help illustrate the effect of changing the system.Your options for this case are:
•Keep the existing system
•Change to a standard costing system
•Use a hybrid form of costing that utilizes both standard and job costing features.

There are many correct answers to this case; however, all involve giving specific examples to justify which accounting method you prefer.

SAMPLE ANSWER

Bennett Body Company

In the accounting literature, cost accumulation methods and inventory valuation methods are often called cost accounting systems. Even so, these techniques are just elements of a system or subsystem (Kaplan, 2011). Basing on the provided case, this paper describes the most appropriate accounting system for Bennett Body Company. The paper highlights that the hybrid system is the most suitable.

The most appropriate option for Bennett Body Company entails the use of a hybrid form of costing in which both job costing and standard costing features are employed. A hybrid costing system is particularly important when the manufacturing company handles batches of products in lots and charges the cost of materials to those lots, similar to how it occurs in a job costing environment, whilst increasing overhead and labour costs at the work centre or departmental level and assigning these costs at the individual unit level, similar to how it occurs in a process costing environment (Jinga et al., 2010).

In essence, hybrid costing system is often utilized in situations in which there is identical processing of a baseline product, and individual modifications which are made beyond baseline processing level. Nita (2014) pointed out that hybrid systems are employed in cases in which more than a single method of cost accumulation is needed. In some situations, for instance, standard costing method is utilized for direct materials whereas job costing technique is employed for conversion costs, that is, factory overhead and direct labour. In some other situations, job costing method may be employed for direct materials whereas standard costing method is utilized for conversion costs (Kaplan, 2011). The different operations or departments in the company may necessitate dissimilar methods of cost accumulation. As such, hybrid cost accumulation techniques are at times called operational costing methods.

Hybrid costing system is appropriate for Bennett Body Company since the company manufactures custom truck bodies and some customers would at times re-order the exact duplicate of a truck body that was ordered previously, although some modifications cause changes in design and therefore in cost. Hybrid costing system is also relevant for Bennett Body Company since the company manufactures identical products, that is truck bodies, until they get to a particular stage in which some modifications are made in order to make the truck body custom. Basically, manufacturing each of the truck bodies requires the same processing, although different amounts of material. The company can utilize a job costing system in assigning differing quantities of materials to each truck body, whilst employing the standard costing method in allocating the cost of overhead and labour equally across each of the truck bodies produced (Nita, 2014).

A hybrid of job costing and standard costing is useful in situations in which there is a common production process which applies to several batches but where the materials content varies from one batch to another one. Having a hybrid accounting system is better than having either a strict job costing system or a strict standard costing system. A standard costing system is essentially a predetermined estimate of what it should cost or is anticipated to cost to produce a single unit of a given product (Kaplan, 2011). With the hybrid system, standard costing and job costing would be employed. With standard costing, every production cost would be applied or charged to the inventory with the use of predetermined or standard prices, and quantities. The differences between the actual costs and applied costs would be charged to variance accounts. The variances basically offer the foundation for the notion of accounting control. With job costing, the costs would be accumulated by lots, contracts, orders or jobs. The main thing is that the work would be carried out in accordance with the requirements of the client. Therefore, every job may be inclined to be different (Sandretto, 2012).

It is worth mentioning that the main issue in selecting to utilize a hybrid accounting system is whether some elements of the manufacturing process are more easily accounted for under a dissimilar system than the system which is utilized by the majority of the production operation (Jinga et al., 2010). A lot of business organizations are actually not aware that they are utilizing a hybrid costing system – in essence, they have just adapted their cost accounting systems to their business model’s operational requirements. When employing a hybrid cost accounting system, a consideration is the added cost of employing 2 dissimilar cost tracking systems instead of just one cost tracking concept for all operations. Nita (2014) reported that a hybrid system should only be utilized if the resultant information is very different from what would have been obtained from making use of a single costing system.

Conclusion

In conclusion, Bennett Body Company should employ a hybrid of job costing system and standard costing system. Therefore, the accounting system will have features of both job costing system and standard costing system. Hybrid costing system is relevant for Bennett Body Company given that the firm manufactures identical products – truck bodies – until they get to a particular stage in which some changes are made so as to make the truck body custom-made to the customer.

References

Jinga, G., Dumitru, M., Dumitrana, M., & Vulpoi, M. (2010). Accounting systems for cost management used in the Romanian economic entities. Accounting & Management Information Systems / Contabilitate Si Informatica De Gestiune, 9(2), 242-267.

Kaplan, R. S. (2011). Accounting Lag: The Obsolescence of Cost Accounting Systems. California Management Review, 28(2), 174-199.

Nita, C. G. (2014). Management accounting and control systems. Management Intercultural, 16(2), 257-262.

Sandretto, M. J. (2012). What kind of cost system do you need?. Harvard Business Review, 63(1), 110-118.

We can write this or a similar paper for you! Simply fill the order form!