Friday, January 24, 2020

Do children recognize more words looking at them up and to the left Ess

In order for the principle of looking up and to the left of a word to work, NL says that there are two main ideologies that need satisfying. Firstly, the subject must be right handed, and secondly, he must be a visual learner. However, similar to the studies of Loiselle and Malloy, the present researcher has worked on the premise that between 60 and 70% of the population is right handed Emes et al (2005), Malone (2003), Heaton et al (2008) and Holliday (1999), and would have, therefore, expected that the hypothesis be true in approximately 23 of the 33 right handed subjects used. Out of this study’s sample of 36, the data showed that only 6 had results that concurred with the hypothesis. As a discrete figure, this could be perceived as showing some evidence to support the hypothesis, yet, 18% could not be considered statistically significant to render it conclusive. This figure became less significant in support of the hypothesis as the children who recalled these words also recalled words shown to the front. When subtracting the results from the controlled variable, the greatest margin was just two words, and this was found in just two children. Interestingly, although this may seem an insignificant amount, it correlated with the results from the research of Loiselle and Malloy, who concluded that the NL principle helped improve visual memory recall by 25%. To illustrate this similarity in results, the present researcher calculated that the difference of recognising 2 more words from the controlled variable to be 20%. Could this mean Loiselle and Malloy studies data proved significant enough evidence to conclude this NL principle worked? The statistics in fig. 1 revealed that the present researcher’s hypothesis was not ... ...to be shrouded by mystery, but strangely, NL trained people do not appear to want to demystify the principle and enhance its credibility. While the VAK in schools may still be enjoying popularity, an alarming thought is that, while it has been endorsed, and compartmentalised children without adequate research into its effectiveness. It is, therefore, concluded that once the good feeling stimulus is taken away from the NL principle of recognising words by looking at them up and to the left, what remains is that the field of vision is insignificant to it, but the basic principle that ‘the brain thinks in terms of images’ remains, Butler-Bowden (2005: 180).This research closes on the thought that Cricket Kemp’s NL principle may actually be based upon hypnotherapy techniques, and, if used by accredited trainers could be a manipulative tool rather than a strategy.

Thursday, January 16, 2020

Coffee Bean Essay

ST. GREGORY’S UNIVERSITY Coffee Bean, Inc. Managerial Accounting, BU2123, Research Project, Spring 2007 Coffee Bean, Inc. (CBI) is a processor and distributor of a variety of blends of coffee. The company buys coffee beans from around the world and roasts, blends and packages them for resale. CBI currently has 40 different coffees that it offers to gourmet shops in one-pound bags. The major cost of the coffee is the raw coffee beans. However, there is a substantial amount of manufacturing overhead in the company’s predominantly automated roasting, blending and packing process. The company uses relatively little direct labor. Some of the coffees are very popular and sell in large volumes, while a few of the newer blends have very low volumes. CBI prices its coffee at manufacturing cost plus a markup of 30%. If CBI’s coffee prices are significantly higher than the market, adjustments are made to bring CBI’s prices more into alignment with the market. The company competes primarily on the quality of its products, but customers are price conscious as well. For the coming year, CBI’s budget includes estimated manufacturing overhead cost of $3,000,000. CBI assigns manufacturing overhead to products based on direct labor-hours. The expected direct labor cost totals $600,000, which represents 50,000 hours of direct labor time. Based on the sales budget and expected raw materials costs, the company will purchase and use $6,000,000 of raw materials (mostly coffee beans) during the year. The expected costs for direct materials and direct labor for one-pound bags of two of the company’s many coffee products appear below: Mona Loa $4. 20 0. 30 Malaysian $3. 20 0. 30 Direct Materials Direct Labor (0.025 hours per bag) CBI’s president is very concerned about lowering profit margins. Several prices have had to be reduced to meet market pressures and other products are selling at good volumes without price adjustments. The president talked with CBI’s controller who believes that the company’s traditional costing system, which uses direct labor costs to allocate manufacturing overhead, may be providing misleading cost information. To determine whether or not this is correct, the controller has prepared an analysis of the year’s expected manufacturing overhead costs, as shown in the following table. Activity Center Cost Driver Purchasing Purchase Orders Materials handling Number of Setups Quality control Number of Batches Roasting Roasting Hours Blending Blending Hours Packaging Packaging Hours Total manufacturing overhead cost: Expected Activity 1,710 orders 1,800 setups 600 batches 96,100 hours 33,500 hours 26,000 hours Expected Cost $ 513,000 720,000 144,000 961,000 402,000 260,000 $3,000,000 Data regarding the expected production of two representative products, Mona Loa and  . Coffee Bean Malaysian coffee, are presented below. There will be no raw materials inventory for either of these coffees at the beginning of the year. Mona Loa Malaysian 100,000 2,000 Pounds 10,000 500 Pounds 3 3 Per batch 20,000 500 Pounds 1. 0 / 100 1. 0 /100 Hours per pound 0. 5 / 100 0. 5 /100 Hours per pound 0. 1 / 100 0. 1 /100 Hours per pound Expected sales Batch size Setups Purchase order size Roasting time Blending time Packaging time Step into the shoes of the controller and prepare a complete report for the president explaining the results of your research. Compare the two product-costing methods: (1) the currently-used, volume-based method, and (2) an activity-based method. The supporting tables should determine full costs and prices of both products using the two different cost allocation methods. Continue your detailed report to the president by justifying why the company should remain using their present overhead allocation method or to go activity-based costing. Go beyond the accounting issues in your report, mentioning the impact on pricing, volume, and marketing decisions. Support your recommendation with current articles (Use the online resources of the SGU James J. Kelly Library to locate articles within the last year that deal with cost allocation issues). Three to five supporting articles should be sufficient to support your findings. Since this is a formal report, it will require a transmittal memo summarizing your findings. This memo/summary should be supported by a detailed report including tables and references to business/accounting literature. Include a bibliography in APA format. Also, since presidents rarely have time to read the entire article, but are interested in their content, provide an abstract of each citation. Remember: appearance, spelling, grammar count. Adapted from Managerial Accounting, Eight Edition, Garrison & Noreen, Irwin, 1997. 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Wednesday, January 8, 2020

TSS -- Therapeutic Support Staff or One to One Aide

Definition: A TSS or Therapeutic Support Staff, is staff that supports individual students. They are often called one to one aides or wrap around staff. Therapeutic support staff are hired to work with an individual student. Their employment is usually named as an accommodation in that students IEP. TSS are often paid for or paid by the local (county) mental health agency rather than the school district. Qualifications:   Being a TSS does not require a college degree, but often graduates with degrees in psychology find work as a TSS while they are pursuing advanced degrees. Requirements for employment as a TSS or One on One (as they are often popularly referred to) may vary from state to state or agency to agency, but often some college is required.    Usually these positions are considered educational rather than custodial, and many states are trying to avoid using TSSs.   Some are economic, but some are educational, as a student with a TSS often becomes prompt dependent and unable to function independently. Responsibility:   A TSSs primary responsibility is to the student for whom they are hired. They may help the teacher or other students in order to create a positive environment for their student, but they are not supervised directly by the teacher, but by the IEP. Hopefully, a TSS will see him or herself as a part of the educational team.   There is no question that the teacher, as the leader in a classroom, should command the cooperation of the TSS.   Often a TSS is assigned so that a child can spent more time in a general education classroom, and will work one on one with the student to help him or her do age appropriate general education curricular tasks.   Sometimes the TSS will bring the students folder of modified word from the special education resource room to complete parallel.    It is important for the General Educator to communicate with the TSS to establish which general education tasks (especially in content, such as science or social studies) the student can do with the class, rather than what may be in their folder.   A Partnership:   Although the TSSs responsibility is for the student, when the special education teacher works closely with the TSS and the General Educator, it is more likely both the student and the classroom teacher will benefit.   When the other students in the general education classroom see Mr. Bob, or Ms. Lisa as partners in leadership, you can ask them to push   in with their student into learning centers or in small group discussion.   Modeling how to get the student more involved by fading support is also critical.   Also Known As: One to One Aide, Wrap Around, Wrap Around Aide Examples: Because of his self injurious behavior, Rodney has a TSS at school, who sees that Rodney does not bang his head on the tray of his chair, or on the wall.