Aristotle vs Plato Essay Example for Free

Aristotle vs Plato Essay Two of the greatest and earliest thinkers of our time are Plato, and his most famous pupil, Aristotle. Soon after Plato’s teachings, Aristotle criticized his claims and independently became a thinker on his own. These philosophers viewed metaphysics differently, and they approached the idea of reality in two opposing ways. Plato’s Theory of Forms was a concept that was defined in a different way by Aristotle. They both believed in â€Å"forms† but approached this idea differently. Plato felt that there are two different levels of reality compared to Aristotle who felt that there was only one level of reality. Plato’s way of thinking always came from ideas from within that were applied to the outside world as opposed to Aristotle whose ideas came from the outside world and then were applied within. These contrast ideas were a result in Aristotle believing that there is one level of reality. He believed that there was only one world, and that forms existed in particular things. Aristotle felt that everything was matter, and certain kinds of matter were composed into different things. He believed that form did not have a separate existence, but existed in matter. Plato, however, believed that there were two levels of reality. Physical and mental were two different things in his eyes. Physical is what is real and you can see and/or touch, and mental is what seems to be real but cannot be seen such as air. Plato believed that there are â€Å"two worlds† and that everything real has a form but does not symbolize that form. Aristotle’s and Plato’s views on forms were very different. Plato saw â€Å"forms† as descriptions and something like adjectives and it could be applied to more than one thing. If something was â€Å"delicious,† there was something else that was also â€Å"delicious† but they were not the same thing. These descriptions are real but are not physical matter. Aristotle, however, saw reality as having four causes: matter (what it is made up of), essence (what it is), producer (what caused it), and purpose (what it is used for). Plato stated that the realm of being exist separately from the divine realm where the â€Å"forms† portrayed in the things of this world. He explains that the people have knowledge of these â€Å"forms† because the soul is immortal and this received knowledge are actually faint and faded memories that this world shadows from the other world. The soul has absolute knowledge from the other realm. Aristotle stated that the being of any specific thing consists of matter and form. These forms were not to be found anywhere except for the in the substance of that certain thing. Aristotle makes it clear that the essence of something is what makes it what it is, and the soul cannot leave the body. Everything has matter and form, with the exception of God. Plato and Aristotle were two great thinkers that both believed in â€Å"forms,† but approached this idea in two different manners. Plato believed in a dualistic reality – physical and mental. He applied inner views to the outside world. His view on metaphysics consists of two realms to our reality. One being the realm of changing then becoming, and the other being a realm with set beings. On the other hand, Aristotle viewed things the other way. He applied outer views to inner self. In his mind, there is only one level to our reality and that forms are found only within specific things, that of which both have form and matter. Even though I understand what these philosophers are saying, I am confused as to how they believe the world works. How can there be two parts to reality? I think that physical and mental things exist together in one world – this world. Everything has matter solids, liquids, and gases are the three different forms. â€Å"Forms† are adjectives. If something is round, that is its quality. Its form is what it is, for example a round table. My way of thinking resembles Aristotle’s more but not completely. The four causes can be applied to almost everything. But what is emotion made up of? What is emotion? What causes emotion? And what is emotion used for? Even though emotions are things, they do not have physical matter. It exists, but it cannot be seen. Both Plato and Aristotle have confusing views on our reality, and I believe that Aristotle explains the truth of it more clearly. However, I do not think either of them is right in explaining the actuality of our reality. Plato believed that we should view our world more as spiritual than physical. Aristotle thought the same thing, except that forms are within the objects we see. How can our world be viewed as spiritual? Does that mean that we just see imaginary things? Does our world even actually exist? Is it a dream that things are real? When Plato applies inner views on the outer world, doesn’t that mean he is being close-minded? Writing this paper has cleared things up a little bit for me, however, I still find it to be confusing. I believe the world just is. The Big Bang theory makes sense, and everything evolved. I do not think there is more to the picture than the fact that we just are. Everything is real, whether it can be seen, heard, smelled, touched, or tasted.

Facebook Addiction Disorder

Facebook Addiction Disorder Facebook Addiction Disorder The social networking site ‘Facebook was officially launched in the year 2004 by Mark Zuckerberg together with his friends Dustin Moskovitz and Chris Hughes. Facebook, launched by the worlds youngest billionaire Mark Zuckerberg, has over 300 million users worldwide, half of whom log on to the site every day. He made it as a private site for their high school only. Facebook is currently the number one social networking site, thrashing one-time social network leader MySpace. A program a guy (Mark Zuckerburg) created in his dorm room for a project has had a phenomenal growth with more than 300 million active users of which 50% log on in any given day and has over 70 language translations. With the aid of some friends, the initial aim was to help students keep in touch over the internet and get to know each other better. Within 24 hours, 1,200 Harvard students had signed up and soon after that the network was quickly extended to other colleges and universities. The site has created a platform for over one million developers and entrepreneurs from more than 180 countries and every month, over 70% of Facebook users engage or connected with many applications as close to 20,000 websites, devices and applications have implemented Facebook Connect since December 2008. Communicating has never been easier and Facebook has become the top social networking site that helps people keep in touch. A duplicate of the Harvard University version of ‘Facemash, ‘Facebook is privately owned by Facebook Inc. Initially meant only for university, companies and high school networking in the year 2006 was available for everyone older than 13 years of age, holding a valid email id. It starts with people reconnecting with friends from the past. Then start adding friends from work and then maybe even their friends. Facebook, launched by the worlds youngest billionaire Mark Zuckerberg, has over 300 million users worldwide, half of whom log on to the site every day. Furthermore, about 2 billion photos and 14 million videos are uploaded on various Facebook pages a month and about 6 billion minutes are spent on Facebook a day, worldwide. According to Willis Wee, founder of the social media, this is twice as much time that people spend on Google.The global socia l networking website allows users to post and share content (like photos, links, videos, and notes), play casual games and applications, and interact with friends and family through messaging and chat. . Further, about 2 billion photos and 14 million videos are uploaded on various Facebook pages a month and about 6 billion minutes are spent on Facebook a day, worldwide. This is twice as much time that people spend on Google.[1] The global social networking website allows users to post and share content (like photos, links, videos, and notes), play casual games and applications, and interact with friends and family through messaging and chat. Facebook has become a great way to find old friends, schedule events, play games and even send virtual gifts. But if somebody doing more living online than off, it might be time to reassess. Millions of individuals worldwide are signing up for friendship through a screen. Half of young people aged eight to 17 have their own profile on a social networking site. With more than 200 million active service users throughout the world, Facebook can be visited at www.facebook.com. This social networking site enables users to join one or more networks t o connect with the members of the same group. While earning so much profits from advertising, this network is available for its members at zero cost. Facebooks banner advertising is served by Microsoft Corporation. Some may argue that since these have become just as much as part of daily life as water coolers and word processing programs, these cannot be said as addictive so much as just another daily life tool in the world of the 21st Century. However, just as infatuation with the relation and immediacy of email and web surfing led to a society concern about Internet Addiction or addictive Internet use, the phenomenon of social networking has left the arena of personal and group networking to a very public and constant arena which allows for strong reinforcement of exhibition. Facebook truly is the power of social networking sites, and it would take time to displace it from its present position. When you first heard about Facebook you probably wondered what the big deal was. Then after dealing with more peer pressure than you have probably encountered since you were a teenager, you finally decided to sign up. Now you find you cant go more than 2 hours without checking for updates. There are some clues that showing Facebook has ruled the habitual activity. First is your everyday conversations with friends are peppered with references to Facebook. Second is Facebook is blocked in your office or campus so you bring your own laptop with your own broadband connection. Thirds is using Facebook Mobile. You surf Facebook even on your phone and when you feel the urge to use it, which is often. Fourth is you receive huge pleasure in showing off your old photos to everyone on your friends list, even if it takes 12 hours for you to scan and upload them. Fifth is you think about your farm or your restaurant games even when youre at work or in a business meeting or campus. Youre more worr ied that your plants will wilt and your food will be spoiled. Sixth is your friends are amazed at your level of progress in Facebook games. Youre the Poker King, master farmer in Farmtown and gourmet queen in Restaurant City. Seventh is Google and Twitter come second in your life. Facebook has reached a point where its more important than work and go to campus. Eighth is youre doing like Miss Facebook Congeniality. You dont really know too well half of your friends in your network. Ninth is you go out of your way to add friends. You adding friend just because you have so many mutual friends which is there are possibility where you dont know who he or she is. Tenth is you update your Facebook status five times a day. Eleventh is you spend 20 minutes thinking of a funny status update. Twelfth is youre excited about your planning trip to Bali or wherever, but youre more excited to showing it all off on Facebook. Thirteenth is you are crazy over Facebook so much, youve even think that y ou was born to love those Facebook ads and apps. Fourteenth is the place where you met your boyfriend or girlfriend. Fifteenth is Facebook chat has replaced Yahoo Messenger and Google Talk in your list. Many people want some evidences about the persuasiveness of Facebook that happen in this globalization era. That is so simple actually, if you have a Facebook account, you already know about the real and imagined friends and online acquaintances, school buddies from the past, ex-spouses, military leaders, even the functionary of the state, all addicted and agree to the power of having a Facebook account presence. The amazing thing is that, like cell phones specially Blackberry, nobody seems to notice or realize the huge amount of time, money and energy whether it is at work, at home, and now while on the move, people are most likely adhere to Facebook. It has become a trend among people. Commercial television features closing credits inviting viewers to follow-up via Facebook or Twitter. Even computer hardware advertise their new small pocket PC product by Facebook or Twitter. More and more links on web pages invite sharing on Facebook or RSS feeds or Twitter, then they are all conne cted. Most people are get crazy over the games in Internet or games contest, or games on Facebook, which is can be addictive. We as college students are under the spell of a new modern culture hysteria: the Facebook. People can make new friends and keep in touch with their alumni or the student who just graduate from the high school. By putting some information on Facebook and wall-to-wall, many people get connected. Facebook started to connecting people from time to time. Many Facebook users recommended this â€Å"Facebook† to another people who were not intended to go to the same high school as Facebook made for. By then, Facebook started to be known as the most popular site that people usually visit every day. Many people from worldwide upload photos and videos to Facebook. Even Facebook beat the Yahoo popularity by enriching the application in it, such as chatting, online games, etc. The most shocking point is that Facebook can earn more than millions dollar a day by uploading pictures, videos and advertising from all over the world. Internet Addiction Disorder is becoming a real problem, the most common one is Facebook Addiction Disorder. This â€Å"Facebook Hysteria† may lead us to F.A.D (Facebook Addiction Disorder). Facebook Addiction Disorder describes it as a situation in which Facebook usage overtakes daily activities like waking up, getting dressed, using the telephone, or checking e-mail. Facebook Addiction Disorder could be classified under the more broad internet addiction disorder or internet overuse. It seems that, not surprisingly, mainstream media (like online and off) has become interested specifically in Facebook Addiction Disorder. There so many symptoms that could mean to a Facebook Addict, such as lose sleep over Facebook, spend more than an hour a day on Facebook, become obsessed with old friends reconnect with, ignore work in favor of Facebook, logging off causes anxiety, need for increasing amounts of time on Facebook to achieve satisfaction, important social activities are reduced and transferred it to Facebook, you check your Facebook page before having your first cup of coffee or even before going to the bathroom in the morning, stopping before you leave the house to inform everyone that you are about to leave the house, you are spending more time changing your status update than actually doing anything worth comment on, you are changing your profile picture every time you change your clothes to keep it recent, every time you take a picture you wonder if it is going to be Facebook worthy, you leave a party early because you cant wait to get all of the pictures you just took up on the computer and tagged , you plan all of your social activities on Facebook instead of using the phone, you get jealous of other peoples plans and feel left out even though you dont personally know them, you feel you might need therapy because someone you barely knew 20 years ago wont accept you as a friend, you purposely try to recruit people you do not even know to up your friends count, you pretend that you are doing some really exciting things so others will find you interesting enough to want to be your friend too, Facebooks bookmark takes long time to scroll from top to bottom or 8 of 10 people in your friends list you dont know who they are, start introducing our self by following see you in Facebook when start to meet new person. Facebook addiction is a problem center is starting to see more of, especially in combination with Internet and gaming addictions. Researchers have reported on some of the research and theory relating to Facebook Addiction Disorder or as known as F.A.D, and have silently observed what appears to be a commercially-pleased wave of cell-phone addiction as distinct from social networking addiction[2]. Actually, there are so many addiction disorders in Internet. First is Facebook Addiction Disorder (FAD). Second is Youtube Addiction Disorder (YAD). Third is Google Search Addiction Disorder (GSAD). Fourth is Widget Addiction Disorder (WAD). Fifth is Twitter Addiction Disorder (TAD). Sixth is Blackberry Addiction Disorder (BAD). Seventh is Mac Addiction Disorder (MAD). But Facebook Addiction Disorder (FAD) appears to be the most adhered and self-reinforcing of all scenarios, reinforcing through shared experience, shared creativity, and the ability to be the complete and total leading of the ones Facebook home page. For some the of the applications seem to be totally compelling for hours on end, for others Facebook is used more like email to keep in touch with a group. It could be sometimes serious, sometimes playful, sometimes simply only sharing whole things in mind. But the fact of how adhering Facebook has become culturally is one which is easy to be missed, because everybodys doi ng it or so it seems. The irony of who is most certainly addicted, as included to homework, relationship, or work avoidance even without such a seductive companion as Facebook, is that nobody may be left to observe or treat this huge behavioral phenomenon, as everybody is too focused on walls and apps and networks and finding old new friends. Facebook can unite people from all over the world. Many people using Facebook to seeking the old friend, making new friends, even to post advertising. Many people are used to visit Facebook website every day, every hour, and every minutes. There will always be new post in our new homepage. People are getting lots of fun by this, that it will be able to make them forget about the things that they used to do. This â€Å"Facebook Addict† has been defected many people all around the world, especially in Indonesia. Facebook can bring benefit from us, but it can also bring bad effect for us if we cant control our self. â€Å"I do not believe that any of us would exchange places with any other people or any other generation. The energy, the faith, the devotion which we bring to this endeavor will light our country and all who serve it. And the glow from that fire can truly light the world. (Inaugural Address, by John F. Kennedy (1961)) The Facebook has become extremely addictive. Many people were addicted to Facebook. They usually forget the things that they used to do before they visit Facebook homepage. There are so many addictive users that should have be warned, like employees, housewives, and children. They should have limitation to visit Facebook homepage. They have their own responsibility when it comes for them to do their duty. Those that may seriously labelled and treat Facebook Addicton Disorder as a behavioral addiction will clearly need to use context in determining if a behavior has become certainly harmful to overall social, work, or interpersonal compatibility. This is one of my friends testimonials about Facebook. She said that she signed onto Facebook in 2006, and when she began, she thought it was just another silly site that she would eventually stop visiting. Perhaps she would forget her password or just not need it at all. Well, she was wrong. As we all know you can get poked which many people have different explanations for it, get listed as a friend, view others profiles or update your own, upload pictures, give a detailed explanation on how and what criteria for you to meet your friends, the list goes on and on and on. Anyone who stops at the Campus Computer Center during lunchtime is definitely and absolutely to see at least two people on the first or lower level on the Facebook. This can be frustrating to those who really need to do things like check their e-mail or bank account. Recently, as discussed in a television show, â€Å"Apa Kabar Indonesia Pagi†, F.A.D or Facebook Addiction Disorder is becoming more infected. It spreads among youth generation and elders as well. The guest speaker of the show says that its not just the hours spent on Facebook that really matters. The games, features and everything in it also. Facebook offers a variety of topic on its groups, its games and its members. As we join, we get in contact with any of this, some good and some bad and we do get some stimulation from this. Those younger than 18 are the ones affected most. They had a hard time differentiating reality from game world, so that thinking of what they do there can be done for real. As the show says, supervision is highly needed for these youngsters and if old enough, pays attention to games life. At times, we live our own life without noticing that our time is being consumed by social networks alone. Many people in the world also complaining and frustrated over Facebook. Here is one story from my friend in High School. The Facebook has become extremely addictive. During mid term, she took an intensive eight hour Japanese course, and before the last day of the course she and her friends were told to get ready to do a debate the next day, without being told specific information on which side we would be debating. Having been told beforehand that the debate would be accounted and worth for 20 percent of their grades, everyone worked hardly the night before to be equipped and ready to debate any possible side of the upcoming debate. The next day, they were given their own sides and were given time until 1:00 p.m in the afternoon to work in the computer lab to do more research to strengthen their positions. They were so panic, especially having less than three hours to prepare for something that accounts more and worth for their grades than anything else. Being in this position, peopl e think everyone would get up to stretch out or have a drink of water before starting. Guess where all the majority of the class went after signing on to their computer accounts? They would say 90 percent went on the Facebook and 5 percent were on AOL Instant Messenger. The worst is that they were on Facebook for at least 20 minutes and they began doing research just to find themselves on the Facebook. It is ridiculous when seeing these people that busy on their Facebook rather than thinking and practicing about their 20 percent accounted grade debate. Many students (and adults) are now seeing Facebook more as an addiction than a networking tool, and psychologists are starting to agree. Students, who have recently observed of taking breaks from homework to take quizzes on what many kinds of other element like lover, animal, serial killer, doctor or rock star one most similar, have already integrated everything from Facebook to texting to I-phones, Blackberry, SMS, and PDA into normal daily life. But there is seems to be a new experience among oldsters and seniors who seem to enjoy the same treats which were intended for college students and then adapted by high school students as well. As with all people are essentially addictive to online activities, people constantly change in their involvement, some periodically checking in to stay in touch, others checking once or twice a day, as an addition information or notifications to phone and e-mail checking, and some are seem to spending quite big portions of time in activities which mi ght be called creative, self-expressing, competitive, or purely social. Certainly, different age groups especially teenagers or students focus on different important activities. Students often sharing their miseries about assignments or gossip about peers, as well as creative videos and self-revealing photos or quiz results. Some students checking in occasionally or only when notified of incoming messages to inbox or wall, but still others are variously posting multiple messages every day relating to habitual daily life activities, or quiz results, or feeling states on Facebook of the moment. One of the ironies is that the smart people who might otherwise be working with people professionally to treat addictions, social isolation, and many more, seem to be anyone else among the most active Facebookers. Employees who work in office often using Facebook during working hours. It is not forbidden for the employees to do so, but they should have a big responsibility also to make a priority for their job. They often out of focus when doing their job. They were so focus on their Facebook that they forget about their duty. The government policy now forbid the existence of Facebook users during working hours. Facebook addiction is costing businesses  £123m each day. Facebook addicts are costing firms at least  £132 million every day in lost productivity. Researchers say the Facebook hysteria is already costing employers  £30.8billion per year and the site is expected to grow ever more popular.[3] Company has revealed the results of a new survey to examine the potential produ ctivity for businesses that allow their employees to access Facebook during office hours. The result shows that almost 50 percent people who work in the office, visit Facebook twice a day during working hours. Each time they visit their Facebook account, it takes them more than 3 hours busy on their Facebook rather than their job. The government have mentioned recently that workers should be given time to use social networking websites such as Facebook in their office. Local companies have banned workers from accessing the site during working hours. Employers fear Facebook is damaging workers productivity. Admittedly, some of the professionals in office hours used to spend their time working on their online games, or knowing who is the best at Bejeweled Blitz and these are often mental health professionals who assumedly spend at least some time off of Facebook, and might be able to absent for a day or two without permission. The most shocking point is that even professionals cannot maintain their working hours, I do speak with adult professionals who say they cannot imagine a period of one whole day or less without checking ones social world via Facebook. One told me it would be like life stopped. Facebook has enabled addicts seem to be busy on the availability of apps, whether self-oriented quizzes or game-playing or being at the center or core of nonstop social opportunity. Like the Internet generally, Facebook has it all, but in a convenient package all in one master home page. Many people have so influenced that Facebook is a part of normal life. We can still hearing people saying â€Å"I woke up in the morning and check out my Facebook†. That habbit has overtaken the peoples usually do like waking up, getting dressed, and finding or checking the cell phone which is that it has become as much as part of the invisible decoration of normal daily life as using the telephone or checking email. For better and worse, like many Internet tools, this can be both an opportunity and challenge, and for many employees it is easy to strike a perfect truancy at work. For many people especially those who not already invested and addicted in maintaining personal homepages, blogs, photo-sharing collections, IM networks, Facebook offers the perfect menu of opportunity. It may be similar to the proverbs like the kid in the candy store who cannot turn away from every temptation in sight, for hours of time supposedly spent on work, homework, housework, or relationship wo rk, who may have a problem. It is when one person cannot leave the continuous activation or reinforcement of a daily or hourly or constantly activity that one may assess it has become a problem. For others, its a wonderful activity like Facebook-ing available whenever one person is in the mood for hanging out with friends online or checking in without the need to do so on a constant and urgent basis. The situation can lead them to depositions from the office, they can lose their job if this is keep happening. It is so pathetic to see those people who we thought they were working behind their computer but the fact is that they were busy with their Facebook. Many companies are now aware that Facebook brings with it a series of security concerns, particularly the risk of employees revealing sensitive or confidential information to the wider world. When combined with the threat of an accompanying productivity decline, they may well decide that social-networking at work is simply more trouble than its worth. In modern life, the appeal of social networking sites to children is easy to understand. As many parents now consider playing outside too dangerous, a child confined to the home can find at the keyboard the kind of freedom of interaction. Facebook can be ruined our time management also. Children are the must-concerned case nowadays. They visit their Facebook homepage every day that it will reduce their time to study. Facebook stands as a revolutionary way for friends to stay in touch, regardless and no matter what of the age. It also stands as being highly addictive to adults and children alike, according to psychologists. If we think children is spending too much time on Facebook to the exclusion of their real life, we may be wondering what we could do to prevent it. It can also lead somebody to be a procrastinator by putting off doing things which it can damage our time management skills. It can bring bad effect not only for the result of the work, but also for the future of the employee itself. The majority of people in the world have Facebook accounts, and if the Facebook progresses and adds cool features like be able to add video to our profiles or, iTunes collaborated, most of us will need a break just to function normally. Along with television, instant messaging, and the daily jokes, people could conclude that the Facebook is the biggest far procrastination tool against college students. Many newsletters have been warned many people by reporting case by case that caused by â€Å"Facebook Addict†. Domesticity is also affected by Facebook Addiction. Spouse separation is a common thing that happens in this life, but it is not common until that separation is caused by Facebook. Facebook status which can be updated anytime and based on that persons mood can also ruin relationship between this spouse. It is surely that everybody is all aware by now, Facebook, when it is used recklessly, can get you into trouble. Firings, break-ups and general crime are no strangers to the social networking site. But Facebook trouble can be much more horrifying than all that. Take a look behind the break and catch a glimpse of Facebooks dark criminal. Facebook has so many users from all over the world. Each users have their own password to protect their privacy on their account. We cant look at someones homepage without knowing their password. We cant even look at their message without logging in to their protected homepage. Sending any personal info or incriminating pictures to someone on Facebook is a huge mistake for many reasons. One of the worst possible outcomes is getting blackmailed for money, sex, or, well, anything these sickness of dream up. It is happening whether theyre using a fake profile or not, its a horrible idea. Read up on the story of an 18-year-old who blackmailed 31 male classmates after he posed as a girl and asked for nude pictures. Thats give us lesson enough to not blackmailed. Cyber crime can be happened anytime in Facebook without knowing who has done it. Privacy policy is strongly implemented in Facebook except we know how to hack it. Many cyber crimes happen in Facebook as it has become the most popular website that people are common to visit it every day. Yet, privacy doesnt guarantee us to slip away from cyber crime. It can be also surely harmless to imitating a celeb online or create a fake profile for a movie character. But seriously, theres a definite line or limit that you shouldnt have crossed when pretending to be someone else and it can lead to several consequences for you. Social networking sites has been blamed for a lot of things, fair or unfair, but in my opinion, the worst offense has been their indirect involvement in suicides. Obviously, there are a lot of factors responsible in each case, but there is seem to be links between social networking and suicides. A man killed his wife just because of a posting that she made on the site. The m an has been jailed for life for stabing and sending his wife to death just because she changed her online profile to â€Å"single† days after he had moved out. It sounds really funny and impossible, but it is real and its happening. The news has reported that there is a man on wanted by Indonesian Police Force because he deceived people by his crime case. He was found in his guilty by updating his status on Facebook whereas people will notice that it is him. Facebook inbox can also fully loaded of junk mail. Many advertising or some unimportant mails were received in the inbox. Facebook also send us a notification in the e-mail inbox to inform us that notification. Some people consider it as a junk mail also. This is not so important to send it to e-mail inbox, as it can be seen when the users visit their homepage. Facebook is not only give bad effect for the users. Of course, there are so many benefit from Facebook. Advertising in Facebook is a common thing that occurred in every users homepage or profile. Facebook also provide some columns for advertising to advertise some products in the website. There are so many kinds of advertising in Facebook. It is always shown in the right side of the homepage. Facebook can also make a good media for advertising company to post their ads. It is saving money to post ads in Facebook. They have so many ways of advertising. Many people advertise their products by creating new account or group from users, so they can visit the ads profile every time they logging in. it doesnt cost a lot of money, they just have to spend money for the internet pulse. Facebook is a good strategy for advertising. Trillions of people in the world know Facebook, even they have made Facebook as their first homepage every time they log in. If the ads is already posted, the users from all over the world are automatically will see the ads. It is not only saving money, but also a good strategy for advertising media. By post advertising in Facebook, it can also saving time. It is an efficient and effective way to post an advertising. Many people get busy and complicated when it is time for them to advertise a product. They have to cooperate with some advertising media and company which can take lots of time and money by doing it. Advertising in Facebook doesnt need to do so, cause all we have to do is upload the ads and just pay the internet bills per kilo byte to post the ads. So, it is an efficient and effective way to maintain time management. If you are not already making use of Facebook as a method of marketing your business or niche marketing, then we are absolutely miss out on a great opportunity to reach out to hundreds and millions of active users. Today, Facebook has become one of the most popular online social networking websites, making it a quite untouched network for traffic and business. People spend a great amount of time online on the Facebook website looking to make new friends, interact and get connected with people, play games and interact within interest groups. When you make it possible for our advertising message to travel to these people through Facebook, we will absolutely see a big chance in the amount of website traffic that we attract with, and we will also see more members, more subscriptions, more sales and more inquiries as well. Here are three of the possible ways for us to advertise your business, product or service through Facebook social networking. First is Social Ads on Facebook. This is one of the most straight forward ways that we can promote yourself on Facebook. We can use social ads to target people based on a number of different functions including age group, gender and interest for example. By targeting our ads in this manner, we can increase our product interest, which is our click through rate. This will give us more visitors to our site and also an increase in the number of customers that we are able to attract. Make sure to throw a picture up in our ads because ads with images capture more attention and tend to attract more clicks as well. Second is Groups and Pages on Facebook. We can create groups and pages for our business, company or website on Facebook, and then we can get people to become a fan of our page or to join our group. Use the invite function for groups to get all of our friends to join, or tell our friends about our page so that they can become a fan. Both pages and groups are two excellent channels that we can use to gather more potential customers as well to build more brand awarene

The five outcomes of every child matters

The five outcomes of every child matters Within this resource pack, I aim to guide practitioners and parents to implement the five outcomes of every child matters for children age four and five years in their care. I will begin by given the historical background of Every Child Matters and Policies and Legislative material in order to outline the definitions of social justice and inclusion. Also, I will discuss the significance and possible barriers of inclusion. Portions of the resource pack will reflect critically on Every Child Matters agenda which led to the enactment of The Children Act 2004 linking it to the five outcomes. In 2003, the government initiated Every Child Matters which was launched in the United Kingdom followed by the death of Victoria Climbie. It was a significant plan of the government to change and improve the lives of children and childrens services. The idea of the plan was to safeguard children; however it went beyond and expands the prospects available to young people from birth to 19 years. After the death of Victoria Climbie, there was a long meeting of all the various professionals working in children services. The outcome of the meeting underlined a lot of failure of the system, such as not being able to protect vulnerable children from purposeful harm. As the above has not being the only or a one off incident this was based on professionals not communicating with one another therefore Lord Laming suggested a structural reform which means different agencies working together (DfES, 2003). Following the consultation, the Government published Every Child Matters, the next steps which gave way to the Children Act 2004 which provided the legislative backbone for developing more useful and within reach services, focused around the needs of children, young people and families. The document carried 108 recommendations for fundamental changes. It aimed at supporting all children to have the support they need, no matter whatever their background or circumstances. This Act brought in a change for children. In 2005 a Childrens Commissioner for England was assigned to stand for the views of children. The Every Child Matters agenda was further developed in 2007 through the publication of the Childrens Plan. This plan was a ten year strategy ensuring that every child gets the best in life and helps parent into work as well as making an informed choices about child care and family life. Also it aims to improve childrens educations, health and eradicate poverty (DfES, 2004). Every Child Matters focuses on the well being of children and young people. It lays emphasis on better outcome for children, hence the five outcomes a guideline every practitioner should follow. Being Healthy requires that Early Years settings must show that practitioners are enabling children to be in an environment that let them to enjoy physical, mental and emotional health. All settings have the responsibility to make sure children learn how to achieve these things for themselves and live healthy lifestyles and understand the importance of being healthy (Knowles 2009:59), this has significance to Article (24) (27) of the UN Convention on the Rights of the Child (UNCRC) which recommends that all children should have right to health, clean water and environment, nutritious food, and have a good standard of living that meets moral and social needs (Bruce and Meggitt 2007). One will include that children should be supported through various measure, ensuring that they are mentally and emotionally healthy, practitioners must promote, encourage and set good example through the curriculums and its policies and practice as well as attracting children in physical activity in order to educate them on how to wash their hands and what to eat and drink. Also families should be provided with other health-care support needed which represents the good multi agency practice already in place at Children Centres (DfES, 2004c). (Practitioners should refer to appendix A for illustration of promoting a healthy environment for children). The next key outcome is Staying Safe which enables children to be safe from maltreatment, neglect, violence and harm. Practitioners should ensure that there is policies and procedure in place that clearly demonstrate an ethos of zero tolerance to bullying. Children should be protected from maltreatment, ensuring that providers and all relevant staff are appropriately trained in order to contribute to their safe from any harm. This is in relation to UNCRC article (9) (19) which states that all children should be protected from violence, abuse and neglect and Government should protect them (Meggitt and Bruce 2007) One could argue that providing a safe and secure environment will enable the children to achieve their full potential. (Practitioners should refer to Appendix B for the illustration of keeping safe). Enjoying and achieving is the third most crucial outcome which stresses that children of all potentials are to be helped to achieve personal and social development with particular focus on those with special and additional needs and also to those in disadvantage and isolated areas (Bruce and Meggit 2007). Practitioners in early years settings should make available for all children to achieve their full potential despite their educational needs. Also pupils should be provided with an environment regardless of any physical disability so that they can access the social and educational aspects of school. Furthermore practitioners should promote and support inclusive learning, gender, culture, social and emotional desires. Lastly children with special education needs (SEN) should be encouraged by practitioners to experience equal opportunities to achieve and attain their ultimate goal (Knowles 2009) This is eminent of the UNCRC, article (28) (29) stresses that all children have the right to an education and the purpose of education is to develop every childs personality, talents and mental physical abilities. (Practitioners should refer to appendix C for illustration of the above). One could agree that taken education to some extend will teach children to respect individuals, their own and other culture and also prepare children to live responsibly and peacefully in a free society. Within the policy document, the section on enjoying and achieving cited in (DfES 2003:para1.8) meaning that out of the five outcomes this does give a highlight on leisure time whilst the rest is mainly about educational attainment. Children imagine Enjoying as playing yet within this document it seems to be more emphasising on education. Enjoying appears to be one of the most vital outcomes requested by children. If children are seen as the citizens of the present why not pay particular attention to them. It is important to respect their views (William 2004:412 cited in Hendricks: 2008). In additional to this, making a positive contribution to childrens life is most important this include taking part in decision making and supporting the community, being law abiding, developing positive relationships with others being, self confident and able to deal with challenges and enterprise behaviour (Bruce and Meggitt 2007). In essence practitioners should encourage children to partake in planning and development of activities. This correspond to article (12) of the UNCRC which requires that the views of children must be sought after and given due weight in all matters affecting them. Lastly, achieving economic well-being helps children to conquer income barriers and achieve their full potential (Bruce and Meggitt 2007). Consequently, practitioners should make sure that children are given the best start in life. Evidently, educational attainment is the most effective route out of poverty. Within article (24) of the UNCRC achieving economic well-being the standard of living for children should meet their physical, mental, spiritual moral and social needs (DfES 2004). (Practitioners should refer to appendix E) The reason for writing this resources pack is to guide and support early years practitioners, parents and carers to implement the five outcomes of every child matters in the settings. Although Every Child Matters agenda outcomes seeks to promote the well being of all children which is underpinned by social justice and inclusion, practitioner still needs some ground rules to follow. Social justice is a theme in the United Nations and the European agenda for young children (Jones et al 2008:106). In Britain social justice is a belief that is currently in used to support public policies and practices with a view of making sure that all have equivalent chance to achieve the necessary goods and provisions they need to thrive and achieve well. This idea of fairness is embedded in the concept of social justice (Knowles 2009). Many young people as citizens take their rights and responsibilities seriously as it is necessary to keep hold of the belief in freedom and rights. Undesirably, some o f the policies linked to social welfare are challenge by beliefs of rights and justice (Jones et al 2008). In an ideal and fair society all children and families should have an equal chance of achieving well being yet the society we live in is homogenous entity. This encompasses of huge number of smaller groups between which is unequal distribution of power and access to goods and as part of the unequal power distribution some groups will knowingly and unknowingly discriminate against others. In this way some are prevented from being able to achieve well-being (Knowles, 2009:5). The achievement gap between boys and girls is smaller than that between working class children and middle class children. The focus on underachieving boys hide the fact that boys who come from the different class background and that some middle class boys gain well and some working girls do not. Practitioners should promote a healthy environment for all the children in their care. (Practitioners should refer to appendix A), practitioners should engaged and also supervised the children when they are washing their hands. A child needs water to stay healthy therefore practitioners should make water fountain accessible. Being healthy is in line with Emotional Healthy and Well-being, (2008 cited in Knowles 2009:60) which states that promoting positive health and well being of children helps them to understand and express their feelings as well as building confidence. In other words practitioners should listen and respect children views. According to Rinaldi 2001 (cited in Abbott, 1999), listening means being open to differences and recognising the value of different points of view and the interpretation of others. Children should be allowed to play and rest anytime they want to. As I have mention earlier practitioners should promote a safer environment for the children. Practitioners should support learning with symbolizing materials for children who are not able to read text. This helps them to understand what is required in different situation. According to Piaget (cited in Penn 2008 :42) It is the teachers job to provide a well resourced classroom, where children could have lots of opportunities to learn for themselves how things worked, with guidance and suggested from the teachers. Every child has the right to enjoy and achieve, practitioners should make play a high lead as this is central form of learning. Children should have the opportunity to play for thirty minutes this must involve children with special needs. Also, both boys and girls need to be allowed to experiment wider range of play. For example if a boy wants to ride a pink bicycle he should be permitted to do so. According to Vygotsky (cited in Penn 2008 :43) play is a mental kind of support system which allows children to represent their everyday social reality and therefore enables them to think and act in more complex ways to invent their own rules and narratives. In regards to achieving economic well being practitioners must make sure that neutral advice and quality information are available to children and their families in order to make a thriving move to further learning. In addition to this Practitioners should ensure that children are provided with access to different facilities and safe spaces where they can meet and engage in positive activities. For example play grounds with various facilities. At the centre of all these lies inclusion, this has been one of the vital problems in the early years framework. Social Inclusion is a focal point within the early years education and care policy documents. The Government has stomp inclusion as the Keystone to good practice (DfEE 1998:8). It is the process by which early years settings develop their ethos, policies, and practices to include all learners with the aim of meeting their individual needs. Historically, inclusion has been seen as a process that is relevant to those groups who have been marginalised, but now it is about all children, and it is closely linked to the Governments personalised learning agenda that lie at the heart of the EYFS. Practitioners should deliver personalised learning development and care to help children to get the best possible start in life (DfES, 2007a, paragraph 1.7). One would argue that social Inclusion denotes that all children are involved in appropriate activities making sure that they will not feel isolated or excluded from taking part in any learning performances for whatever reason. This link up with what Roffey (2001) proposes that inclusion does not only take charge of a few children but all. She went on to say that one of the main achievement of the last twenty years legislation has been the increase focus on the desirability of inclusive practices rather than the segregation of children with special education needs which is backed by the 1994 Salamanca statement that pose the Government to agree to the principle of inclusive education and make it a policy (www.unesco.com). Children who find it hard to communicate in class often feels excluded I believe that when practitioners introduce symbol cards in the settings it will help children who feels shy to talk in class and also, it will raise confidence among children and enable them to deal positively with life changes and challenges. Again it will stop practitioners wrongly labelling children as being slow. For example my little boy is very loud at home but very quite in school so when he was introduced to the symbols cards, at his nursery he began to involve in the classroom activities. Practitioners will send newsletters to the parents to inform them about family evenings. In the interest of the child, practitioners and parents should work together to see how best they can understand each other. Helen Penn (2008) noted that working together will not only help the child but also make the individuals understand each others professional rareness and work together this will not isolate the child. After the peer assessment group discussion, I went home to read over the comments my peers made about my resource pack. My peers noted both positive and negative comments therefore I decided to correct the negative ones. Within my resource pack, I explained the five outcomes of Every Child Matters but I had not planned for the activities so I started to gather information about the activities. I had written down my points which I have not yet linked to theory and practice and also had to expand on my points. I found it a bit difficult finding books for the assignment and there was no evidence of critical thinking in my resource pack. During the Christmas break I borrowed books from the university library so I started rewriting my whole work again. Moreover I had already written down notes of what I was going to write for the resource pack so I added some little information from the books I had borrowed. Although I had planned wanted to do, it was still not easy for me to do, as I did not know where to begin. However, the comments given by my peers really helped me to get started. An activity I had planned for the practitioners was for them to give the children in their care all the telephone numbers of people and organisation to contact when they feel unsafe. Later on I changed my mind, to make a poster which can be on the classroom walls so that children can always revisit when they need help. I had read children story book on what they should do when they are in trouble and I found it very good which I wanted to include in the main essay however I was advised by my colleague to put it in the appendix and then refer it in the main essay. Also, I had printed out some pictures which I was going to use for my activities but was told by the initial group not to use them. However, during the second group discussion in lectures, I joined another peer assessment group who were pleased with the pictures and I was told to use them. I found the peer assessment very helpful because I met different people and got various feedbacks regarding my course work. To conclude this, practitioners should ensure that the resource pack is followed as required, because it provides vital and timely contribution to the development of children between the ages of four and five. As laid out in the Every Child Matters agenda every child has the right to education irrespective of his or her background that is cultural, religion and gender or needs. Practitioners should develop a very good relationship with parent and carers this is very important on childrens achievement as well as leading them into adolescence and better adulthood. Part of healthy and successful education comes from home. Involving parents and the community will have a good impact in the setting. Similarly, it makes parents feel a part of the setting and their children education. Also, practitioners should recognise individual needs of each child and respond to them by organising extensive teaching strategies to help them. Conversely, practitioners should also create and work in multicu ltural settings which ought to demonstrate an understanding of the value of diversity and respect for difference.

The Quest :: essays research papers

CHAPTER 1 There is a beautiful land called Taylem. It has no cities, just little districts spread across the land. The districts are like villages where everything the village needs is grown and made in the district. The country is a beautiful place of rolling hills, dense forests and plenty of natural wildlife. The districts are not joined by nasty concrete roads but instead they have dirt or cobblestone roads made by people in the districts. There are no cars, planes, busses or trains in Taylem. People get around by horse and cart, home-made bikes, and boats. The country that borders Taylem is called Barstland. It is not as nice as Taylem but more people live there. Anyway, Barstland claimed that Taylem used to belong to them. But what they really wanted was the natural resources that Taylem had so much of. There was an abundance of gold, diamonds, timber, coal, and plenty of fresh water. So with that excuse they invaded Taylem. In Taylem there is a certain man named Figmo. He is 25 years old. His district has not yet been affected by the war. His dream and goal has always been to be an adventure hero, but he never had the chance in such a peaceful country. He is a man who has the gifts of an adventure hero. He is very resourceful, skilful, and very, very brave. He is tall, thin, good looking, and very clever. Even though he has all these qualities, he has a bad habit of sometimes being influenced by the pressure of others. Both of Figmo's parents had died when he was 20 years old leaving him a sailing ship called "The Jubilee". Everything on the Jubilee was made up of solid timber with plenty of gold because of the abundance of them in Taylem. Even though Figmo has no brothers or sisters, he has a very close friend named Grest. They are the same age and they have been friends since they were children. Grest is a good companion to have around because he is very encouraging. He is very good at following instructions but not good at giving them. Figmo also has a cousin called Kab. Kab is the kind of guy you just have to love. He is a chubby, funny sort of guy who could make everybody laugh in the midst of the worst situations. His biggest problem is that sometimes he takes his jokes too far. He is 23 years old. Grest has a fiance called Tashi. She is very attractive and she is very athletic.

Paradise Lost :: essays research papers fc

John Milton was born in Bread Street, Cheapside, London, on the 9th of December 1608. The first sixteen years of Milton’s life, coinciding with the last sixteen of the reign of James I. His father, a prosperous business man, was known ass a man of great taste, and was interested in the music of London at the time. Music was thus a part of the poet’s life since birth. His father forced him to get an education in all scholarly areas. He was taught by Puritan clergymen who gave Milton his extreme ideas about God. At the age of eighteen he was excepted as a student of Christ’s College, Cambridge, and in less than two months moved up to University. He attended the prestigious Cambridge University four seven years where he learned Latin and studied many books on religion. After schooling, he traveled all over Italy [this is also the time of the Italian Renaissance] and learned much about theology, philosophy, and literature. He lived in the rich culture of Rome for al most ten years. After returning to England, he began writing and publishing stories in local papers. He wrote many controversial things about the government and God and was put on trial for Heresy upon all counts. His punishment was exile and his eyes were removed so he could Phillips 2  Ã‚  Ã‚  Ã‚  Ã‚   no longer write. To the surprise of high officials he wrote the epic Paradise Lost: A poem in ten books. It sold millions of copies, and is still considered the greatest piece of English literature ever written.   Ã‚  Ã‚  Ã‚  Ã‚  On the 8th of November 1674 Milton died at the age of 66, due to gout-fever. He was buried the next Thursday beside his father.   Ã‚  Ã‚  Ã‚  Ã‚  As stated in the first book of Paradise Lost, Milton’s intentions for writing his religious epic are to â€Å"assert Eternal Providence/And justify the ways of God to men† (Book I, ll. 25-26). Milton’s audience, of course, is a fallen audience like the narrator of the epic, Therefore, because the audience is innately flawed there is a danger that we may not read the text as it is intended to be read. Some may think Satan is the hero of the epic. Others may be inclined to blame God for allowing the fall to occur. However, both of these readings are shortsighted and are not what Milton explicitly intended. Therefore, to prevent these deviant readings Milton has deftly interwoven a theme of personal responsibility for one’s actions throughout the epic.

Karen van der Zee’s book “A Secret Sorrow” Essay

The last two chapters of Karen van der Zees book, A Secret Sorrow, are very eventful. Chapter Eleven begins with Faye, one of the main characters, horrified by the question her boyfriend has just asked her. Kai, Faye?s boyfriend, has found a slip of paper that has slipped out of Faye?s wallet the previous Saturday morning. The slip of paper is from Doctor Martin recommending her to a psychiatrist by the name of Doctor Jaworski. Earlier in the book, Faye had a car accident that left her infertile, this is why she has seen the Doctor Martin. Her boyfriend Kai has no idea she is infertile. Faye doesnt want to tell him because she knows he looks forward to having children and she thinks he might not want her anymore. He is asking her about the referral slip given to here by Doctor Martin to see a psychiatrist. She is so terrified when he asks her about the slip that she collapses and bursts into tears. She finally tells him about her infertility. She is so overwhelmed by telling him she runs out and takes his car to her brother house. Karen van der Zees excerpt has many important aspects which keeps the reader involved in the story. One important aspect of the first few lines of the story is how the reader discovers the seriousness of the conflict. The narrator explains that Faye could feel the blood drain from her face and how the room tilted and swirled which signifies the seriousness of the dialogue. This leads the reader to realize that Faye is in an extremely emotional state of mind and that the conflict between the couple is very serious. Panic in the introduction seems to be the element that grabs the reader?s attention until they become involved in the story. Another important aspect of the story is the way the narrator explains the physical contact between Faye and Kai. The narrator is very important because it brings out the romance in the story and gives the reader the loving feeling. The narrator draws a mental picture for the reader by explaining Kai holding Faye with his hands that are warm and strong on her back and tears silently running down Fayes cheeks. This gives the reader that sort of romantic feeling which is appealing. The most important aspect of the story is the end. It is typical for most  romantic stories to have one of the main characters find the other and confess their love. This romantic story has a different approach. Kai walks to Fayes brother house and sits down beside her on the bed and tells her that she is his ?first and only choice?. He tells her that he loves her no matter what and they can always adopt children. Chapter Twelve, the final chapter, comes to a close with Kai and Faye sitting on the front porch of their home watching there adopted children. As they watch them Kai kisses Faye and says, Theyre true originals, like their mother. I wouldnt want it any other way.? In conclusion, the exerpt from the book A Secret Sorrow by Karen van der contains all of the fine elements of popular literature. Many people have trouble reading stories that are written in dialogue but this story can be easily read.

Cost Information and Decision Making

Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit. Cost Information and Decision Making Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit.