Examples of Students Essays

Structure of The company impacts the cost Essay Example

Structure of The company impacts the cost Essay

structure of The company impacts the cost


More Essay Examples on Costs Rubric

1.                  Costs

Given a specific product in company, its production costs compose of three categories; they are fixed, variable, and mixed costs – Structure of The company impacts the cost Essay introduction. Usually, variable costs become dominant costs since it change as the production activities changes. In general, variable costs include the personnel and variable costs as shown in the table 1

Table 1            Type of Costs

The table suggests that the increasing number of workers in a company may cause the increasing variable costs, which in turn decrease the company’s profitability. This situation also occurs in Superior Living, Inc where luxury division points out that the increasing number of `IT and HR drive up the division costs.

            In order to reduce the IT and HR costs, one solution could be made by dividing the costs according to jobs load that the person has. For example, if the IT and HR personnel do not contribute to the luxury division directly, the calculation of costs associated with the production of luxury products should not take into account the personnel costs.

            This solution means that the calculation of personnel costs, in addition to material costs, is based on each division uses. Therefore, the fixed production costs only compose of building/plant rental.

            In the proposed new organization structure, therefore, each division (like luxury division, furniture, durable rental, and outdoor patio) will have their own personnel and marketing costs, for instances. Therefore, the costs of addition of IT or human resource personnel will not be distributed evenly to all division. In fact, the costs will be calculated if the new IT persons are working for software or applications for particular division.

            The solution is needed to manage increasing overhead costs and it is in line with Wallace and Bradvica (2004) that suggest there are three steps to help us adjust overhead depending on the stated of economy and current level of profitability. These steps are:

1.      Identify and Categorize

            Identifying and categorizing overhead costs is necessary to manage overhead. The general categories of overhead are payroll, rents, debt service, and corporate overhead. This condition can be fulfilled by categorizing the overhead costs per division/products so the products’ profitability truly reflect each product’ characteristics.

2.      Add and separate

            The next action is to add up everything in each category to determine the total projected overhead costs.. The total cost could then be separated into three groups: fixed (least flexible), variable (somewhat flexible) and expendable costs (most flexible).

3.      Compare and Adjust

            The next step is to compare the total projected overhead costs to determine how many months the current overhead cost will cover you. Thus, we can compare the overhead determined with revenues and gross profit. If the projected gross profit does not equal or exceed projected overhead costs, then there is a necessity to reduce our overhead costs.


AmosWEB. (2005. Shutdown Rule. Retrieved October 13, 2007 from http://www.amosweb.com/cgi-bin/gls.pl?fcd=dsp&key=shutdown+rule

Hatch, M. J. (1997). Organization Theory. Oxford

Keown Arthur J., David F. Scott Jr., John D. Martin, and J. William Petty. (1997). Basic Financial Management. New Jersey: Prentice-Hall.

Kohli, Ajay K. & Bernard J. Jaworski. (2003). Market Orientation: The Construct, Research Propositions and Managerial Implications. Lappeenranta University of Technology. Retrieved October 13, 2007 from http://info.lut.fi/kati/courses/kv-markkinointi/090246000/Reports/Market_Orientation.pdf

Wallace, Eric and Bradvica, Matt. (2004). Pyramid. Retrieved October 13, 2007 from rsmmcgladrey.com/Resource_Center/…/Pyramid/Pyramid_2ndQ2004.pdf

Examples of Students Essays

Forrest Hill Paper Company Essay Example

Forrest Hill Paper Company Essay

Throughout this report, our team will describe how we used activity based costing to allocate costs, illustrate why the traditional system is faulty, and recommend changes that Forest Hill Paper Company should consider implementing in the near future – Forrest Hill Paper Company Essay introduction. After closely reviewing the financial and production data, our accounting team has found that your traditional cost allocation is faulty and misleading. The costs of products A and C were over allocated and products B and D were under allocated causing deceptive information on the true profits of the company. Also, product B appears to be making a profit, however, it is losing $2307 per reel. As suggested, the assets of Forest Hill Paper Company have not been used to the greatest advantage.

For instance, the most lucrative product was found to be D with a profit of $5,299 per reel; whereas the least profitable product was B with a loss of $2,307 per reel. It was also found that slitting costs were being allocated to all of the products when in reality, slitting should only be allocated to products A and C. This is important because slitting contributes an estimated $2,300 of costs per reel; a cost that should not be assigned to products B and D. Our team has reviewed several alternatives for Forest Hill to consider to generate a higher profit margin. For instance, it may be effective to discontinue the slitting service if it wouldn’t drastically affect your current customer base. Additionally, the FHPC accountants should become more familiar with ABC costing system to have a better understanding of the company’s cost allocations and profits.

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Analysis of Costing

After analyzing the company’s costing procedures, the traditional costing system has a very different outcome for the profit as opposed to the activity based costing system. To get the profit for traditional costing, we took the overhead rate of 105% and multiplied it by the materials cost. We then subtracted this and the materials cost from the sales price to get the profits shown in the table below.

Traditional Costing


Average Reels per Batch


Materials Cost per Reel

Contribution Margin

Overhead Cost per Reel

Profit (Loss)





























To calculate the new volume based overhead rate after removing grade change and slitting costs, we took each product’s number of reals and multiplied it by material cost per real. Then we divided that number by the total cost of producing all four products. We calculated the new volume based overhead rate to be 91 percent. Next, we calculated the cost of grade change per reel for each product. To do this, we took the total grade change and divided it by the number of products, four, and divided that number by the average reals per batch for each product. Then, we better allocated the cost of slitting. To do this, we took the products that are slit, A and C, and took the total cost for slitting and divided it by 85, the average reels per batch for products A and C. The profit of each reel in the ABC costing system is shown below.

ABC Costing


Average Reels per Batch


Materials Cost per Reel

Contribution Margin

Overhead Cost per Reel

Profit (Loss)





























The traditional costing system that was in place was ineffective and inaccurate. This costing system over allocated costs to A and C, and under allocated costs to product B and D. Consequently, this information gave a false impression that product D was less profitable than it actually is, and that A, B, and C were more profitable than they are. These findings are demonstrated in the bar graph below.


As consultants to Forest Hill Paper Company, we recommend that the company consider the following actions to potentially increase profits and effectively allocate costs. Firstly, it is strategically beneficial for the company to continue to produce products A, C, and D. However, you should discontinue production of product B, as it is unprofitable and is losing the

company money. Product B has been losing the company $2,307 per reel. If the company deems it is essential to keep producing product B in order to retain their customer base, we recommend changing the production schedule. For example, during times of lower demand, you can produce products such as B that do not make as much money, but you will still retain your customers’ business and satisfy their needs. During times of higher demand, by discontinuing the production of product B, the company will be able to produce the more profitable products such as A, C, and D. Another way to change your profit if you deem product B essential to your company, is by producing more consecutive batches.

The cost of doing a grade change for product B is currently $5,875 per reel. If you were to do two batches of product B in a row without doing a grade change, the cost of grade change would drop to $2,938 per reel, and a profit of $625 per reel. After either discontinuing or raising the price of product B, we would recommend running a year long trial period to closely monitoring the profits of each product. If Forest Hill is still losing money, we recommend the company eliminate slitting of products A and C. If you were to drop the slitting costs, products A and C would make approximately $2,300 more in profit per reel. However, we understand that dropping slitting could reduce your competitive advantage and drop your customer base. If slitting is deemed essential, we recommend that you require customers to buy enough of product’s A and C that the costs of slitting are spread out enough that you are making more profit. We also recommend that the company should start the process of converting to an activity based costing system from the formerly used volume based costing system.

To do this, the company needs to better allocate their costs to each product as shown in the graphs above. For example, slitting costs need to be assigned to products that use the slitting machine only. In addition, the company should carefully review the pricing strategy for each product if dropping product B is not an option. You could raise the price of product B to compensate for the loss. These are the recommendations that we have come up with after viewing your financial records. We understand that there are other managerial factors to take into account; however, we strongly suggest that you consider our recommendations. We feel that these recommendations can substantially increase your company’s profits.

Examples of Students Essays

Business Culture Analysis between United States and China Essay Example

Business Culture Analysis between United States and China Essay


This report provides an analysis on the business cultures of the United States and China – Business Culture Analysis between United States and China Essay introduction. It will give a little over view of the culture of the two countries as well. This report is based on the need to bridge up the gap between the two cultures as the economic and trade relations are improving by the day. It is imperative when dealing with the officials of another country that the cultural differences and similarities be known. It will not only build healthy trade relations but will give you an insight on the country’s system as well.


Today businesses are expanding quickly, as is the need to invest in other countries. World is becoming a global village but this village has diverse cultures which are still to be known. United States has the largest economy in the world with GDP of 13.14 trillion dollars, whereas China has the forth-largest economy with GDP of approximately US $2.22 trillion (Wikipedia, 2006). Although there have been some greviances between the two governments, still it hasn’t seem to affect the trade relations that has grown enormously during the past few years. United States is the biggest export partner of China. According to Wikipedia statistics 21% of the exports and 7.9% of the total imports in China are carried with the United States (2005). On the other hand United States’ 4% of the exports and 15% of the imports are done with China (Wikipedia, 2005). In this context, there is a need to bridge the two business cultures which stand far apart. Here we are going to present a brief analysis on the business cultures of the United States and China and how with all the differences the investors of the United States can do business effectively.

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When Americans start doing business in China, they continue using their own body language, procedures and values that are not very much liked by the Chinese (ASTM Business Link, 2001). This practice can hurt your business as well as your own image. It is to be kept in mind that Chinese have a very polite mannerism.

The environment tends to be simpler when working in the United States. There is a little job security in the United States as compared to China, precisely after 9/11 attacks. Unions have bad reputations and usually do not exist or have no influence, except in some traditional blue-collar jobs. In United States, if your boss decides that he no longer likes or wants you, he/she is free to fire you on the spot. Discrimination between the whites and the minorities has increased. The manpower is limited and with the international concerns after 9/11 hiring has become more difficult. Whereas in China manpower is unlimited and hiring and de-hiring is not an issue. Another issue faced when investing in China is the tax culture that is not as powerful as in United States. Abiding by the laws when working in China is not necessary which creates problems for the foreign investors.

            Language is one of the foremost barriers between the two cultures that cannot be ignored. English is the language spoken and known to almost all Americans. In China Chinese language is spoken commonly but there are other languages as well. The other important cultural difference is the mannerism. Americans are too casual which will put the Chinese in the backseat. The Chinese will sometimes only nod when greeting, bowing is seldom used, handshakes are also popular but wait for your counterpart to greet first (Los Angeles Chinese Learning Center, n.d). Americans sometimes tend to address the other person with his first name. On the contrary Chinese people address people with a title followed by their last name. Americans usually get straight to the point. This is not the Chinese way, they first like to have small chats and then come to serious business (ASTM Business Link, 2001). Chinese people like to build relationships. In Chinese it is known as “Guanxi” which means “relationships” and can be referred for business relationship as well (Los Angeles Chinese Learning Center, n.d). The reason for this can be that they have strong family structures very unlike Americans. Chinese prefer to do business with the person they know and trust unlike Americans (Los Angeles Chinese Learning Center, n.d). Chinese do respect their elders and for them the family comes first. In the United States, the rank in the office does not matter when having a conversation but not in China. In China superior ranks are meant to be respected.

            There may be many differences in the two cultures but on the other side there are some similarities as well such as punctuality, appointment making, righteousness and exchange of business cards. The Chinese of different places have different attitude and manners, as is the case with the United States.

How to Bridge Gap between the Two Cultures?

The trend for foreign investment in China is increasing significantly and thus more and more investors from the United States are going towards China. To make sure the culture does not hinder the progress some steps have to be taken. The most important thing that can be done in these circumstances is to be prepared. Keep in mind the Chinese treasure their values and going against them will offend them. Learning about their customs and traditions can help.

            Try to learn some words from their language but for the conversation it is advised that an interpreter be used if required. If it’s your first time doing business in China it is better to hire a sponsor as suggested by Boraks (n.d). Chinese don’t like straightforward answers such as no. Instead of saying no its better to say ‘maybe’ or ‘I’ll think about it’, or ‘We’ll see’ (Los Angeles Chinese Learning Center, n.d).

            Following are the some points that need to be considered when dealing with Chinese:

·         Business card should be exchanged during introduction (ASTM Business Link, 2001). Keep in mind to take as many cards with you as you can.

·         “Chinese prefer to be formally introduced to someone new” (Millet, 2001).

·         Smile because “A smile to the Chinese is like a handshake among Westerners” (ASTM Business Link, 2001). As mentioned earlier Chinese have a polite manner and smiling is being polite for them.

·         Rank is very important for them as mentioned earlier in this report, so learn to respect the high ranks.

·         Keep an eye contact with them when talking or they will be offended.

·         Build relationships with Chinese as they value relationships. (Communicaid Global Communication, n.d).

Following are some points should not to be done during a meeting:

·         Never talk on a controversial topic such as war or religion or any such topic that can offend them.

·         “Don’t assume that a nod is a sign of agreement. More often than not, it signifies that the person is simply listening” (Communicaid Global Communication, n.d).

·         As mentioned earlier try not to be straightforward.

·         Don’t feel irritated when they talk about personals, because for them it’s a way to build relationships.

·         Don’t use first name when addressing them.

·         Don’t use slang.


Increasing trade links with China will help the United States economy to rise. It will also help the emerging giant China to boost their economy. It is imperative for the two countries communicate more on all the levels as both our huge nations and can benefit from each other. As we already have discussed why bridging the two cultures is so important.

            In the above report we discussed the two cultures and what is to be done to bring them closer so that doing business can be made easy. Despite of some differences like language and strong family relations, with some learning it won’t be too difficult for the Americans to deal with the Chinese. It is hoped that reading the points mentioned in this report will help the people understand the cultures and what to do to reduce the cultural gaps.


ASTM Business Link. (2001). Business Success in China, 15 Winning Skills to Help Seal the Deal [Online] (Updated not available)

Available from:


[Cited 14 November 2006]

Boraks, David. (n.d). Los Angeles Chinese Learning Center presents doing Business in the Chinese-Speaking World”. [Online] (Updated not available)

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[Cited 14 November 2006]

Communicaid Global Communication. (n.d). A Chinese Culture Overview [Online] (Updated not available)

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[Cited 14 November 2006]

Cultural analysis – Wikipedia, the free encyclopedia [Online] (Updated 9 October 2006)

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[Cited 14 November 2006]

culturalsavvy.com | Global Cross-Cultural Training, Consulting Services and Coaching [Online] (Updated 10 November 2006)

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[Cited 14 November 2006]

Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture. Conversation. [Online] (Updated not available)

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[Cited 14 November 2006]

Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture. Guanxi, An Important Chinese Business Element. [Online] (Updated not available)

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[Cited 14 November 2006]

Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture .Public Behavior. Acceptable public conduct [Online] (Updated not available)

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[Cited 14 November 2006]

Examples of Students Essays

Costs and Manufacturing Overhead Essay Example

Costs and Manufacturing Overhead Essay

Bridgeton Industries Case Assignment Questions

1 – Costs and Manufacturing Overhead Essay introduction. How much overhead cost would be saved by outsourcing production of muffler-exhaust systems and oil pans if a. Overhead costs were entirely fixed costs?

$0 would be saved because fixed costs do not affected by reduced number of labor caused by outsourcing. b. Overhead costs were entirely variable costs? (How is volume of activity measured at Bridgeton? Why is volume not measured by simply counting units produced?) All of them would be saved. If using numbers in 1988 for estimate, (5,766,000+6,532,000)*434% = $53,373,320 would be saved.

Bridgeton accumulates all manufacturing overhead costs into one cost pool, and use direct labor dollar cost as the allocation measure to apportion the overhead costs in the cost pool.

More Essay Examples on Costs Rubric

Unlike direct labor and direct material costs that can be traced to specific products, overhead costs could be administrative and manufacturing related so that not all of them are involved in ACF’s production. Therefore, there isn’t a high degree of correlation between the units produced and the amount of manufacturing overhead used.

2. How much overhead cost do you think Bridgeton and the consultants implicitly assumed would be saved by outsourcing muffler-exhaust systems and oil pans? They expect all overhead specific to product line of Muffler – Exhaust systems and oil pans would be saved, which is ($5,766,000+6,532,000)*434% = $533,733,20 (using 1988 data for estimate).

3. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? a) divide total overhead ($) by total direct labor ($) showed in Exh.2 to get overhead rate. | 1987| 1988| 1989| 1990|

Overhead Rate| 437% = 107,954/24,682| 434% = 109,890/25,294| 577% = 78,157/13,537| 563% = 79,393/14,102|

Examples of Students Essays

Why do you think GE has invested so aggressively in foreign expansion? Essay Example

Why do you think GE has invested so aggressively in foreign expansion? Essay

International Business Assignment nr – Why do you think GE has invested so aggressively in foreign expansion? Essay introduction. 1

K. Toufarova

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Globalization at General Electric

1. Why do you think GE invested so aggressively in foreign expansion? Because GE tries to achieve its main goal: To be number 1 or 2 globally in every business in which it participates.

Nowadays GE is not just an American company doing business abroad, but it had become a true global company. The revenues from international sales are growing significantly. This expansion is being powered by growing economies of Asia (particularly China and India). GE can achieve its goal through:

 Increasing its market share and sales volume at its home country and overseas GE necessarily needs to own more and more local and overseas companies.  Increasing revenue from the international sale

More revenue from international sales will logically generate more funds, which can be used for purchasing and acquiring new companies. It may also increase its market share globally.

What opportunities is it trying to exploit? economic weakness in certain parts of the world with the aim of investing to the region, but in fact to acquiring companies to take advantage of economic uncertainty caused by the currency market collapse for the aim of purchasing or acquiring companies to help in process of development in under develop areas with the aim of profiting from it later 2. What is GE trying to achieve by moving some of the headquarters of its global businesses to foreign locations?

GE strongly believes that to succeed internationally, it must be close to its customers. That’s why it builds or transfers its headquarters abroad.

How might such moves benefit the company?

Basically the company might benefit from more attractive location (in business climate terms) such as:

 to be geographically closer to its customers – in the place of its existing activities, agglomeration of headquarters in the same sector of activity, a short distance away its customers, closer to business opportunities

 to be closer to its customers through its local managers, which might have better understanding of local culture, business procedures and law

 ability to manage/lead an overseas business unit more effectively Tax advantages (potentially)

Lower wages, well-educated labour force (potentially)

Costs reduction, reduction of overheads (potentially)

Industry of specialization

Foreign government invitation (potentially)

Good infrastructure (potentially)

Do these moves benefit the United States?

There might be a potential influence on Gross National Product (GNP) The USA can benefit from good reputation of American companies – (representation) The USA government can establish diplomatic relationship with foreign


3. What is the goal behind trying to “internationalize” the senior management ranks at GE? GE makes efforts to get closer to its customers. It hires local country managers (within the country they want to penetrate or do business), who have better knowledge of the local market, local culture and language. It is crucial especially when a firm want to do business with local companies or government.

What do you think it means to “internationalize” these ranks? That means the integration of the local market knowledge and application of cultural sensitivity approach through engaging their local managers in the managerial decision-making process. 4. What does the GE example tell you about the nature of true global businesses? True global business is a business that is headquartered locally (in overseas) for the aim of getting closer to its customers. It exploits their local market knowledge as well as their local culture and language knowledge.


1. Why do you think that it is so important to cultivate guanxi and guanxiwang in China? Business environment, which values good relationships, reciprocal obligations and loyalty, can make the business running and improve the business moral as well as the moral philosophy. Reciprocal obligation glues the network together.


What does the experience of DMG tell us about the way things work in China? What would likely happen to a business that obeyed all of the rules and regulations, rather than trying to find a way around them as Dan Mintz apparently does?

The experience of DMG tells us that business in China is strongly regulated, restricted and bounded. The government influence is significant and the firm, who wants to do business in China, must overtake many obstacles. It also says that, who wants to do business in China, must build up strong connection with government representatives first.

If the firm obeyed all of the rules and regulations, than the business opportunities are very limited and bounded.


What are the ethical issues that might arise when drawing upon guanxiwang to get things done in China? What does this suggest about the limits of using guanxiwang for a Western business committed to high ethical standards?

The ethical issue that might arise is a firm, who wants to make business in China, will have to build up tight connection with government representatives first. It might not be easy for an foreign company to establish professional relationships with government. Some kind of help from a local celebrity or business people is highly desirable. Making business without obeying guanxiwang is impossible in China.

Examples of Students Essays

Sceniro Evaluation Plan Essay Example

Sceniro Evaluation Plan Essay

Evaluation Plan-SRPYS Scenario Evaluation Plan Evaluation is one of the most important steps in the development and implementation of any program or project – Sceniro Evaluation Plan Essay introduction. As imperative as it is to lay a solid foundation through mission, goals, and objectives, it is equally as important to have a way to define success or failure through use of appropriate tools, accurate reporting, and proper evaluation techniques. Deciding whether to use a process evaluation format or outcome evaluation can be challenging, but often a coordinated system is most telling.

The main objective of any evaluation technique is to provide the state of the agency and how well or poorly their programs are working, what may need to be changed, and how well they continue to meet their mission, goals and objectives. The Santa Rosa Philharmonic Youth Symphony (SRPYS) is an organization which prides itself on the development and achievements of young people; primarily in music education and excellence, but also leadership and scholarship. The community strongly supports the teaching and mentorship that this organization provides the youth of its area; recognizing that without music, life becomes dull.

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Discipline is one of the primary drivers of most musicians and SRPYS encourages hard work, challenging mastership of musical talents, and performances of exceptional quality. Auditions are held each year in June for qualified candidates, but with the loss of music programs in elementary and middle schools they realize that some type of program needs to be developed to serve that group of students. The mission, goals, and objectives that are presented in the scenario are fairly generalized. Without an adequate, detailed description f how the program will be administrated and implemented, it is nearly impossible to perform a process evaluation. Evaluation Plan-SRPYS Process evaluations serve to collect the information from the program which provides the basis for outcome evaluations. Outcome evaluations take the assessments and raw data to identify how well the program has met its goals. In order to truly evaluate this agency, some academic liberties must be taken to set the groundwork. Ignoring either process will not provide an accurate estimation of any program.

The process evaluation technique requires that data be collected in many different forms. Using properly designed assessments, the process can be evaluated for efficiency, effectiveness, and the need for further extended study. In this case, evaluations may include such tools as participant, parent, and mentor surveys, interviews with staff members to evaluate the beginning and ending skills of students, community reaction to performances (including quality feedback and ticket sales) and the procedural processes which provide the opportunity for students to increase their skills.

While these tools provide the basis for outcome evaluation, the process with which they are collected is equally important. Without accurate data, the outcome will not properly reflect the true status of the organization. This program is one which is very hard to measure quantitatively because music in itself is quite subjective; each person who hears it will take something different away from the performance.

Evaluating the quality of the technical aspects of musicianship is best done by qualified individuals who are formally trained in musical study. However, community reaction is important; without feedback from the people who enjoy the musical performance, the criteria may become too stiff and unwieldy for youth. Defining the actual levels of achievement could be attained through a step process of skill levels; as students complete the different levels, statistical data could be collected which shows

Evaluation Plan-SRPYS how much time is required to complete each level, what skills were mastered, and how well the curriculum met the needs of the students using a numerical scale. There are many levels of skill that need to be addressed; rather than for just those who have exceptional talent. Outcome-based evaluation stems from taking the data collected and boiling it down into usable conclusions which allow for decision making and evaluation of the actual program.

When working with the data, it is important to keep in mind the mission, goals, and objectives of the organization; from this we can see how far the program has come, if we need to make crucial or minimal changes in curriculum, and how well we are meeting the integral parts of the program objectives. Without an accurate outcome evaluation, we have no way of knowing if the program and organizational values are on track or have deviated from their original purpose. Tools which can be used for outcome evaluation are financial and progress reports which are presented to management, community, and the Board of Directors of the organization.

A detailed comparison of where the program started, how well it met its objectives, how it met those objectives, and what direction needs to be taken for the future prosperity of the program are all valuable information. These tools help grant donors, community members, people who are considering implementing the same type of program, and other outside sources see that the organization is dedicated, the program is well designed, and that the methods it uses for evaluation are appropriate and thorough.

Evaluating any organization or program on both on a process and outcome level, provides the information needed to further the mission, goals, and objectives which drive the internal and external workings of any programs that it institutes. These aspects Evaluation Plan-SRPYS provide for the writing of new goals and objectives and allow for changes to the mission statement, if needed. Taking the time and energy to properly evaluate the process by which further outcome evaluation can be performed is essential; it shows the true nature of the rogram and how well it serves its clients. The founders, staff, students, parents, community, and executive committees need to know how well the SRPYS are meeting the needs of the community and the students that depend on it for furthering their musical talents. Evaluation Plan-SRPYS References Terao, K. , Terao, K. L. & Yuen (2003). Practical Grant Writing and Program Evaluation. Brooks and Cole/Cengage Learning, Florence, KY.

Examples of Students Essays

Evaluation of my survey methods comparing Buxton and Chorley Essay Example

Evaluation of my survey methods comparing Buxton and Chorley Essay

In this section I am going to describe how the enquiry process can be improved by questioning how the reliability of the methods used to collect the data have affected the accuracy of the results and validity of the conclusion.

Land use survey

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In this section I recorded the ground floor functions only of each shop and service in my specified street – Evaluation of my survey methods comparing Buxton and Chorley Essay introduction. One limitation is that the functions could have changed since I have last visited the shopping centre considering how bad today’s economic climate is. Another limitation is the fact that I individually, classified shops and services and therefore could have got it wrong and classified a shop as comparative where it was actually convenience.

Also the map where I recorded my data on could have been different to the actual shopping centre itself, as it has changed over years. I could have improved on this part of my coursework by going back to each centre and double checking to see if the data I have collected is correct. By doing the land use survey it helped to prove that Buxton has more comparison shops and services than Chorlton, but my data may not be 100% correct so therefore the results may not be accurate or reliable.

Pedestrian count

A major consideration in this part of my study was the weather. This is because if the weather was rainy and dull on one of the days I visited the centre not as many people would be out, and then if one of the days was nice and sunny when I visited the other shopping centre more people would have been out, therefore it would have been unfair. Thankfully when I visited my centres on both days the weather was rather similar as it was cloudy with sunny intervals. A second limitation is that a person could have walked past you more than once and you have counted that person twice or more without realising therefore your results are not accurate. The number of different sites in the shopping centres differs as there are 12 sites in Buxton but only 6 in Chorlton.

This is because Chorlton is a much smaller shopping centre and does not need as many sites. When doing the pedestrian count in Buxton it was all done at the same time as there was 12 groups but because there was only me in Chorlton counting the pedestrians I had to visit the sites at different times and this could have affected my results. I had one problem when collecting this data as I only has a watch to tell me when 10 minutes were up and it was not precise so therefore I could have gone over my time limit or under so if I had to repeat this study I would have used a stopwatch. By doing the pedestrian count it helped to prove the hypothesis Buxton is more an attractive centre than Chorlton as if one centre has more people it has to be more attractive.


This method of data collection was central to my study as many questionnaires led me to decide the position of my shopping centre on the shopping hierarchy. The main limitation for this was the fact that sample size differed between each centre. In Buxton the class grouped all of the data they collected that day which adds up to a total of 219 people, but in Chorlton there was only me and I was only able to ask 35 people, so therefore as more people was asked in Buxton the results are more reliable compared to Chorlton.

Sampling technique is another limitation, as mentioned in the methodology section. One person could have been asked the same questionnaire more than once, so you have the same response twice. Another limitation is the timing of the day or the day of the week, I visited both Buxton and Chorlton on a Wednesday so it would have been fair but I did visit Chorlton in the Easter term so more people might have been out in Chorlton than expected.

Also in Buxton I did my questionnaire in the morning but in Chorlton I did my questionnaire around dinner time, so more people who might have been working were out on the lunch break and this could have effected my data and the responses I got. The weather condition is also a problem for the same reason I mentioned before. Design and architecture of the centres is also a major limitation. Buxton has a pedestrian precinct as it is a tourist and spa town but because Chorlton is a commuter belt it lays on two main roads which are always congested and noisy, so there was a winder range of people to ask in Buxton and therefore have a wider ranger of answers. If I collected more data in Chorlton then my answer might be different and more reliable. I had many problems when trying to collect the data as people refused to take the time out to talk to me and answer my questions. By doing this questionnaire it has helped me to prove that all three of my hypothesis is true.

Environmental survey It was my own opinion on each aspect at each site. Buxton came of better than Chorlton but this could have been because there were more sites to boost the marks up but on the other hand this could have been a disadvantage as it could have dragged the average mark down. I had to rate each site at different times so this could have caused problems, for example there might be more litter after lunch than before as people drop their packaging on the floor. I could have made my results more reliable by going back to the shopping centre and double checking my score I gave each site on each aspect. By doing the environmental survey it has helped me to prove that Buxton is more attractive than Chorlton as it as a higher average.

Car tax disc survey

I collected 50 tax disc origins form both centres car parks. I made sure that the tax disc records were collected from a range of car parks. In Buxton I collected my data form various car parks which included, the train station, the supermarket car park and the car park outside pavilion gardens. In Chorlton I collected my data from the only one car park which was the supermarket car park and then there were car parking spaces on the side of the road. I was careful to collect information at the same time of the day which I did as I collected my data in the afternoon.

I had some trouble doing this as people enquired me why I was looking at their car, also many of the cars said DVLA which means they have been registered online. Another reason which might affect my outcome is that many people might have moved after they got there car taxed, so my answer might no be accurate for many reasons. By doing this study it helped me prove hypothesis two which is Buxton has a larger sphere of influence than Chorlton, as it shown that people did travel further to get to Buxton rather than Chorlton.

Examples of Students Essays

Self Evaluation Essay example – free sample for students

Self Evaluation Essay

Speaking about the self-evaluation, we should realize that the human inner world is a deep treasury that hides numerous mysteries – Self Evaluation Essay introduction. In order to discover it, we should read particular literature that will help us make the appropriate conclusions. It goes without saying, that everybody aims to be successful master of the life. In order to achieve it, we have to work, improve our strengths and enhance the weak sides. So, work hard and read the article as it can reveal some hidden sides.

The main duty of the writer is the ability to create literary works of art. Of course, at the same time, the writer must perfectly master the language in which he or she writes, not to allow grammatical and syntactic errors and develop his own, unique writing style.

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For this, I went to study writing at the Johns Hopkins University Center for Talented Youth in Course Crafting the Essay.

In my student time during learning, I was asked to write a position paper for English class.

Even despite the fact that on the document I had an A+, I clearly understand that as a writer, I had much to grow.

Punctuation and grammar were a little lame, but the grammar lessons were not in vain. To date, I feel significant improvements in this area.

My vocabulary also changed for the better, as did the structural and organizational skills in my works. But in order to write interesting and exciting is one of the key qualities. This is the main tool of the writer, which he or she must always carry with him or her regardless of the situation and work, this is the basis of any story or novel.

I can not mention the topic of lack of time. In connection with the constant family housework, school assignments, social activity, some of my works were written in a very short time. And, naturally, as a result, I would like to have more time for editing and correction.

Throughout the course, I received many thoughts for thinking about the formation of my own tone and voice. And this is very important because the letter should have the same distinctive personality, style or point of view of the work or any other creative work as the person himself. And this, as a result, helps to attract readers’ attention and establish relations with them. Voice and tone – this is a kind of quality that allows the audience to read the sentence and know that it is this or that author who wrote it. Now I know how to develop the tone and voice for others when I write a piece. I learned to use descriptions, bright contrast, imaginative language, use small, minor details so that my characters are individual and easily identifiable.

Thanks to the lessons, I realized that I need to do and work on, because the literary talent is, of course, a gift, but it is not enough to leave its mark in the literature.

Self Evaluation Essay

Second, when don’t understand something I tend to shy away and that greatly affect on how well I understand the problem, need to put my shyness in the pass and ask more questions to do my best in class – Self Evaluation Essay introduction. Lastly, tend to sometimes 100k at the answers and not write solutions before looking at the answer this is really bad because I just get the answers instead of reviewing and understanding what I did wrong. I will make an effort to improve these three habits to make myself a better student in math.

First, I am not so enthusiastic in learning in any math courses. I will have to look at math in a new perspective in order to be slightly more motivated. I’ll think about how math will really have a great impact in my future. Math is very important in your job and just overall life so should motivate myself with ideas. should overall look at math not just a math but as my future and will open new paths in life the more I progress in math courses. Second, when don’t understand I problem I tend to basically shy away in saying anything.

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I will have to greatly improve this habit because I’m just urting myself in understanding a problem by just asking a simple question. need to ask questions raise my hand without hesitation to better understand what I’m working with. By doing this in a regular basis I can get a better understanding of math problems. I need to not limit myself by not asking questions in fact ask more questions to geta better understanding. Lastly, I tend to look at the answers of the problem before doing this. What I need to be doing is answering the problems then after look at the answers to review what I did wrong.

When I find out which answers were wrong I should re-do the question showing my work until I get the correct answer not just write in the answer. By doing this I will correct my mistakes not just ignore them I’ll understand what I did wrong and hopefully improve on them. This semester I’ll strive on improving my enthusiasms, on asking questions to get a better understanding of problems I don’t understand, and lastly to review my problems answered wrong before looking at the answer. By improving these thing I will be a better student not throughout the semester but throughout the years.

Examples of Students Essays

Assignment Logic Example

Assignment Logic

Summarize the salient facts of the problem – Assignment Logic introduction. Explain your strategy for solving the problem. Present a step-by-step solution of the problem. Clearly state your answer. Answer: The salient facts of this problem are that we are playing with a deck of cards 1-9. Andy is holding 1, 5 and 7. Carol is holding 2, 4 and 6. Belle is holding 5, 4 and 7. During Ands turn, he answers his question by saying that two or more of the three player’s cards that he can see has equal sums. Belle then begins her turn by answering her question saying that out of the 5 odd numbers, she can see all of them.

At the beginning of the game, I did not realize we were playing with a deck of cards with multiples of each number. Instantly, I used deductive reasoning to claim that I had 3, 8 and 9 since those were the only three numbers that were not being held up. But that was too simple, so instead of shouting it out that I figured it out, I waited to start the game. Andy draws his question from the random deck and he answers it by saying that the sum of two or more players cards are equal to each other. Since Andy cannot see his cards, my attention is drawn to Belle’s and Carol’s. Belle is holding a 5, 4 and 7 giving her the sum of 16.

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Carol is holding 2, 4 and 6 giving her the sum of 12. The sums of their cards do not match, so know that my cards will equal either 12 or 16. Now it is Belle’s turn. She draws her question card from the random deck and states that out of the 5 odd numbers in the deck, she sees all of them. Since Belle cannot see her cards, I focus on Ands and Carol’s. Andy is holding a 1, 5 and 7. However, Carol is not holding any odd numbered cards and Belle is unable to see her own. Once again using deductive reasoning, I have formed the conclusion hat two out of my three cards are a 3 and 9.

Now going back to Ands answer to his question, I know that two or more player’s cards have the same sum. So far I know that 3+9=12, therefore the sum of my three cards cannot equal 12. With deductive reasoning can conclude that the sum of my cards will equal 16. Therefore, if I subtract 12 from 16, I will find the value of my 3rd card. 16-12=4. That’s it! I know what I have: have 3, 9 and 4. This is my conclusion because the sum of my cards and the sum of Belle’s cards are equal while also fulfilling that all odd numbers can be seen on the board.

Examples of Students Essays

Wilkerson Co. Essay Example

Wilkerson Co. Essay

Wilkerson’s competitive situation is that of declining profits due largely to chronic and severe price-cutting on pumps, the company’s main product in terms of units produced (Exhibit 4) – Wilkerson Co. Essay introduction. Being a standard commodity product, demand for pumps is price elastic, and customers look for the cheapest price irrespective of the company they buy from. With its competitors constantly lowering their prices, Wilkerson’s only option for remaining competitive in the pump market was to match these price cuts. As a result, the actual selling price of pumps is $87, well below the target selling price of $107. 9 (Exhibit 2). Consequently, Wilkerson’s actual gross margin of 19. 5% on pumps is well below the company’s uniform target line of 35% for all products.

When period costs such as selling, general and administrative expenses are factored in along with taxes, it is quite likely that selling pumps is losing the company money according to their standard unit costs. The high unit costs for pumps relative to Wilkerson’s two other products, valves and flow controllers, are rooted in the fact that pumps require . 5 hours of direct labour per unit, whereas valves and flow controllers only require . hours per unit. With Wilkerson’s direct labour rate being $25/hour, the extra . 1 hour of labour adds $2. 50 to the direct labour cost for each pump relative to a valve or flow controller. This difference is compounded by Wilkerson’s overhead allocation method, 300% of direct labour. As a result, manufacturing overhead for pumps is $7. 50 higher than for valves and flow controllers. When added to the extra $2. 50 of direct labour costs, the unit cost for pumps is $10 higher than other products before any consideration of direct material costs.

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We will later explore the use of activity-based costing (ABC) to attempt to provide a more accurate analysis of Wilkerson’s overhead cost structure. In contrast to the poor performance of its pumps, Wilkerson’s other two product lines are doing well. Valves are also a commodity; however, Wilkerson’s actual gross margin is very close to the 35% target rate. This suggests that Wilkerson’s traditional cost structure is fairly accurate when applied to valves. The accuracy of this cost method for Wilkerson’s initial product likely explains its continued use when the company expanded to pumps and flow controllers.

Another factor that may be positively contributing to valve sales is the customer loyalty Wilkerson established due to its high-quality products. While valves and pumps are commodity products, flow controllers are highly customized products that require more detailed manufacturing, whereas pumps and valves can be manufactured in an “assembly-line” style. As Exhibit 4 shows, flow controllers have substantially more production runs, shipments, and engineering work than valves and pumps, despite having the least production and machine hours per work.

The large number of production runs and hours of engineering work are due to the unique nature of each product, requiring more detailed engineering and different components for each product. Since each flow controller is relatively unique, it is more difficult for Wilkerson to ship in bulk, which explains the fact that over 70% of Wilkerson’s total shipments are allocated to flow controllers. Despite all this, Wilkerson maintains a healthy 41% gross margin on flow controllers, even after raising prices by 10% of the target price.

This is likely due to either a high-quality product relative to its competitors, or the standard unit cost of flow controllers being too low. ABC will allow the standard unit cost of flow controllers to be better assessed, and the reason for the high gross margin of flow controllers will become clear. Overall, Wilkerson is in a precarious competitive situation due to the low gross margin on pumps, and this is the main problem that must be assessed. Since raising prices to increase revenue is not an option with a commodity, cost of sales must be reduced in order to increase gross margin.