Examples of Students Essays

Guessing on the EOC Essay Example

Guessing on the EOC Essay

Well – Guessing on the EOC Essay introduction. Here are a few things you can do to increase your chances of guessing the correct answers. 1 . ) Process of Elimination: this is probably the most straightforward and most commonly applied method most students will turn to. It’s also the most effective. Most of us start with the usual question: which answer choices cannot possibly be correct? But what If you can only eliminate one? Well, it’s K if you can only eliminate one. So long as you can eliminate one, you can ask more “advanced” questions to help refine your guesswork.

In math, you’ll see questions that share the same numbers or variables in some of the other answer choices. Sometimes, only one of them will posses a certain answer, and the other three will posses other answers. Usually, the one deferent one Is wrong. Sometimes there will be two answer choices that are the exact same thing (e. G. 2/1 or 2) which automatically means those are Incorrect. Lastly, you’ll want to address what you already know, and see if any of the answer choices contradicts what you know. Sometimes, even the most basic of knowledge can help you. 2.

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Observe other questions: this one Isn’t as commonly known. However, It’s a little known fact that some of the other questions can help you answer previous ones. For example, one question may ask what Ambivalence means, and the other question might ask you which scenario isn’t an example of ambivalence, which means that three of the answers must deal with ambivalence. Using this knowledge, we can observe three of the answer choices, and define what makes three of them the same, and then go back to the previous question and use the knowledge to answer the question.

This will not always work, but It will almost always help with at least one question. 3. ) Analyze what the question is asking: sometimes we’ll miss things, or sometimes it can help eliminate answer choices. Deductive reasoning and logic are good tools here, as wordy questions will often give away what answers arena correct before you 4. ) Answer choice patterns: most people will stress out if the answer for a question is the same letter more than three times.

The trick is to not do this unless you bypass vie, since tests will use these as fear factors for people who are guessing, and they’ll put the “second most correct answer” as the letter you get, and make the real answer for the next question the same thing, in an effort to confuse you. Be confident! That is not to say that you should be foolish: repetition is pretty sketchy, go back and re-read a question and the answer choices and decide if the answers are correct or not. If you are 100% sure you have the correct answer, letter patterns aren’t something you should fret.

Examples of Students Essays

Evaluation of Methods Essay Example

Evaluation of Methods Essay

The major problem I had during carrying out this research was that, it was difficult for me to find Indians from the last generation who were brought up in the Indian society – Evaluation of Methods Essay introduction. Most of them moved here at a young age, therefore it would mean that they would have grown up in a British society and tend to have the British norms and values and not the Indian culture.

Another trouble that I had to face was; asking teenagers for their opinion on arranged marriages. As I asked teenagers from the age of 13, some of them had not decided or thought of their marriages, and they felt they cannot complete the questionnaire, as they had no idea of the marriage that they would like to have, and returned the questionnaire uncompleted. Therefore it was difficult for me to evaluate my questions, as most of them were unanswered. I solved this problem by; as I gave out the questionnaires than the expected amount, I used those results to complete my results, so at the end I did get the total of 20.

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The main disadvantage was that; my respondents knew what I my trying to find out, so they gave answer which would agree with my hypothesis. For example, some might be for arranged marriages, nevertheless my hypothesis says the opposite, and consequently they would give the answer that will prove my hypothesis. Even though it is good on one hand, as there is more chance of proving my hypothesis is correct; however this will not give me an accurate result of what the respondents’ actual view on arranged marriages. This will certainly affect my results.

Another disadvantage of my method was that; some respondents were doing the questionnaire in groups. Even though they were meant to do it independently, some did it in groups. This will definitely affect my results. When doing it together, they will often share their views to each other, and the result of this would be that each of their answer will be influenced by each other. If one thought that arranged marriages are actually very good, but as doing it with their friends, there will be more chance of them writing down what their friends think, meaning that their results will depend on their friends’ results. This therefore shows that, my results are not going to accurate, since some of the results are not going to be accurate because some of the answers were relied upon others’ answers.

Quota sampling was another problem. To reduce my time and money, I have used this sampling but this is not completely random, and each individual did not have an equal opportunity of being selected. As I just randomly picked each of them, it could have been a group of friends who share the same opinions. So their results will depend on each others, therefore this will affect the precision of my results.

However, the most useful observation about my method was my pilot study. I had many problems with my pilot study, including; some of them did not understand the questions clearly, some misunderstood the question and also I did not include some relevant questions which could be very useful for my research. From doing the pilot study, it gave me a chance for me to improve my questionnaire, so the results I get are more relevant to the topic, and also my respondents understand the questions unmistakably.

My sample may not have been representive because, sociologists would know that a small and a representive sample will only reflect the group from which it is drawn from. So the larger the group of sample, the more precise answer will be reflected. However the rate in which improvement in the precision decreases as the sample size increases. However, I have only done 40 samples from both age groups, if I was to increase the sample from 40 to at least 80, so the precision of the sample will double. Also my research is on the whole of UK, but I have only asked people in London and only from some areas. This means that this is not representive to the whole of population in UK.

My results may not have been accurate because of the problems with my sampling and methods. The data I have collected are not very accurate, for example the questions I asked teenagers and adults about; if they consider themselves if they have traditional Indian value. The results for this question may not be accurate because, some may have thought they have the traditional Indian values for certain factors but do not for others, but given the answer was YES. Therefore it means that these results are not very accurate. Nevertheless according to all my questions I think my results are good enough to prove/disprove my hypothesis and answer my questions in my aims.

Conclusion

AIM 1

My first aim was to do a survey to find about either younger Indians and elder Indians prefer arranged or love marriage.

I found out that 70% of the population of 20 from the previous generation had an arranged marriage, but only 10% wants to get an arranged marriage from this generation. This shows how the issue on arranged marriage has changed from the Indians who were born and brought up in India and the teenagers who were born and brought up in the western society. But this does not necessarily mean that amongst the teenagers 90% will defiantly not get an arranged marriage, but their opinion is against the issue of arranged marriage. This can be seen from the first question that 50% teenagers said that arranged marriages are bad.

As most of them have a strong negative opinion about arranged marriages, therefore it means that it is less likely for them to get an arranged marriage, but their opinion could change in their future life, therefore I cannot actually say that these 90% will defiantly not get an arranged marriage. This is also similar to those 10% who said they do not want to get an arranged marriage. Their opinion may change in the future and may want to get love marriage. But by looking at this question it can be seen that the amount of people who had an arranged marriage in the previous generation is higher than those younger Indians who wants to get an arranged marriage in the future.

In my sociological context I have said, this difference can arise for several factors;

It could be because of ‘assimilation’. The state of change in the teenagers mind could have made them to assimilate form the traditional Indian values to the Western British values. This can be proved from the question I asked them whether if they thought they had the traditional Indian values. The adults’ response was that 65% said they did in their teenage ages and 40% said yes from the teenagers from this generation. This shows the decrease in the number of people for those who follow follows the traditional Indian values. To prove this it could be because of assimilation. This can be seen from the question I asked them about whether their opinion about arranged marriages would differ if they lived in UK/India.

The adults responded that; 60% said yes, that their opinion would change if they lived in UK when they were young, and similarly 60% of the teenagers said that their opinion would change if they lived in India. From this it would appear that, in order to ‘fit in’ with the western society teenagers feel that they have to change opinions on certain issues. As arranged marriages are seen ‘not common’ in this British society, and many people are against it, those Indians who were brought up according to this society would more likely to assimilate their opinion too.

The next context I have believed was important was primary and secondary socialisation. People in India are taught and grown up differently to people in UK. The social norms expected from both societies are different. In India, from a young age children are expected to learn that arranged marriages are the ‘best’ and ‘normal’ way of getting married, but in this society it was seen the opposite; they were taught that love marriage is the most ‘best’ and ‘normal’ way of getting married.

Therefore people here and there are socialised differently and this means that their opinions will differ. Indians who were born and brought up in UK would definitely be socialised into this society, this is to assimilate them here. This can be seen from the question I asked them about the importance of marriage which is placed in India/UK. For this question 100% of the adults population said that there is a lot of importance is placed on weddings in India and not much in UK. This shows, the way in which these people are socialised, more importance of weddings is placed in India than in UK.

Another context, I have said is the culture in both these countries are totally different. The culture on arranged marriages is stricter India than in UK. This can be seen from the question whether their opinion about arranged marriages if they lived in India/UK and why. The adults’ response was that 50% said it is because of the difference in the culture too. Both these age groups thought their opinion will change depending on the country which they live in; as the culture will differ.

The final context I have said is about the norms and values which is learnt is different in both these two societies. More expectations are placed on Indians in India than Indians in UK. These norms and values are learnt from their culture and primary and secondary socialisation. It is the norm to get and arranged marriage in India, and as it is followed from the ancient times, the values expected from each individual are high.

Whereas the norm in UK is to get love marriage, and the values expected for them to get an arranged marriage is very, very small. This can be seen from the question I asked them about, what they thought of arranged marriages. The adults responded that 75% said it is very good but the teenagers’ response was 10% which said it was very good. This shows how people’s opinion on arranged marriages from the same background has changed according to what they have learnt and taught.

As the norms and values is FOR love marriage, this is what young Indians assimilate. This context can also be proved by the question I asked about teenagers what they thought of the Indian culture promoting arranged marriages. Most of them answered ‘unsure’. This is because if they were brought up in India the norms and values which they would learn are different, so they will be brought up thinking that is the ‘best’ way of marriage. But in this country it is not the same, so they feel they cannot just agree or disagree on the Indian culture promoting arranged marriages and the norms and values which are taught and learnt is different.

AIM 2

My second aim was to compare these two sets of results and see the link between them. By comparing these results, I have seen that their opinion on arranged marriages change according to the society in which they were brought up in. All my results and my graphs for my questions show that people from the last generation are more supportive and in favor for arranged marriages, but people who were brought up in UK in this British culture are more against the issue of arranged marriages.

Many people at that time had an arranged marriage that was brought up according to the Indian culture but teenagers who were brought up in this culture do not want to get an arranged marriage in the future, as their opinions are all against the issue. This comparison can be seen from the answers I got from the questionnaire. For adults 70% said they did have an arranged marriage and amongst teenagers only 10% would like to have an arranged marriage in the future.

AIM 3

My final aim was to prove or disprove my hypothesis. From these results I have collected, I conclude that arranged marriages are decline amongst Indian communities in UK. This is due to assimilation, culture and primary and secondary socialisation. However, this hypothesis could not be proved in relation to the whole of society as my results were not accurate due to an unrepresentative sample group. Therefore, generalization cannot be drawn and applied to wider society based on such methods.

Methodology

For this research I have decided to use a questionnaire. It is a series of written questions which people have to complete it themselves. The benefit of a good questionnaire that it asks people the right questions to find the information that the researcher wants to find about, in a clear and as simple as possible and as short as possible.

There are many advantages and disadvantages of using a questionnaire but also some disadvantages. The most important advantages of using a questionnaire are that;

It is very useful for reaching a large number of people as they just are handed out to widely dispersed people. It reduces bias, as the researcher’s opinion will not influence the participant doing the questionnaire in a certain way. And finally it will be easier for me to analyse a questionnaire compared to alternative methods.

But on the other hand the disadvantages of using questionnaires are that; the questions are standardized, so the questions cannot be clearly explained, this means that the participants may misinterpret the question. Another problem is that, open ended questions can cause many problems as it may take a long time to analyse the questions. Questionnaires may be answered superficially by the respondents as it may take a long time to complete it. They may not answer it truthfully as they could think it will not be beneficial or they might even penalize by giving their real opinion about the topic.

These problems can be sorted by;

By making sure that the participants do not misinterpret the questions, a pilot study should be taken on a small group of participants, so that the participants fully understand the questions.

The problem of large amounts of result can be reduced by limiting the space available for the students to write their answer of sample students and only survey portion of them. I cannot avoid asking open questions, as it is necessary for me to get in depth some opinions. But this does not mean they have to write a lot.

To reduce the problem of participants answering superficially is by avoiding too many people to answer the questionnaire.

To issue of answering the questionnaire not truthfully and thinking unbeneficial can be avoided by letting the participants know the information which is being collected is beneficial and also telling them to answer the questions as honestly as possible and tell if their response is negative it is just as a positive opinion.

I decided not to do an interview because it takes a lot of time, as I have to go around each individual and ask them the questions. Whereas if it was a questionnaire, I can just give it to them and they can complete it in their own time, as this would not take a long time. Another problem is that it is not useful for a large number of people. As before, it will take a long time to ask each question on a big scale. Finally, in an interview it is difficult to discuss personal questions. This will make them answer untruthfully and will definitely affect my results. For these reasons I think that a questionnaire is better than an interview, as problems in the questionnaire can be solved simple than an interview.

It is not possible for me to give every single person a questionnaire; therefore I have to select a small sample of the overall group. The sampling method I am going to use for my investigation is Quota sampling. Quota sampling is where the “interviewer is told to go out and interview an exact number of specifically identified groups of people in direct proportion to the existence in the population as a whole” (source; sociology alive by Stephen Moore).

The advantages of using Quota sampling is that it is very quick to organize. However the disadvantages are that it is not representive of the population as a whole compared to other sampling methods. Also, as it is non-random, it is hard to find out the possible sampling errors. So, for this investigation I know half the population is going to be teenagers and the other half going to be older people from both gender, so the interviewers are told to find people from both the age groups in both gender (male and female) in the correct proportion of the population.

Ethics is very important when doing a research. It is being responsible for your respondents. In this study I will ensure that this research is entirely ethical. I will do this by;

Keeping the questionnaire confidential- this means that I will ensure that the names of people who took part in my study are kept secret. I will do this by making sure the questionnaire is anonymous. This means that the participants do not need to put their name in the questionnaire. I will leave these questionnaires with my teacher and if anyone wants to fill them in, they can do it and return it to the teacher, so that I will not know who did which questionnaire.

I will also ensure that this questionnaire is an informed consent research. This means that I will tell the person what the study is about and ask them if they would be willing to take part in the study before I get them to complete the questionnaire. As, this would be an anonymous questionnaire, at the top of the questions I will write what this reach is about and they can choose if do or do not want to take part in my research.

Finally, I will make sure that there is not harm done to my participants. This means that I will ensure that the person who takes part in this study does not come to any harm either physically or emotionally. I will do this by not asking the person any embarrassing questions or forcing them to answer any questions.

For this research I am going to ask 20 people from both age groups. For the teenagers I am going to ask people between the ages 13-19 and for adults I am going to ask between the age groups of 30-40.

Before I carry out my research I am going to do a trail run (pilot study) to see if the participants understand the questions clearly and see if I need to make any improvements in my questionnaire to make the questions more relevant to my topic.

Pilot study

Before any study is conducted by the researcher, they will want to conduct a ‘dry-run’ just to make sure that have got everything right. This ‘dry-run’ is called a pilot study. There may be problems with the way questions have been written so people cannot understand them, or perhaps there are too many questions so that people get bored. To make sure this does not happen it is my responsibility to firstly conduct a pilot study. It would help me to identify any problems and would enable me to make changes before carrying out my full scale study.

After doing the pilot study I spotted that I had to improve some of my questions to make them more relevant to the topic I am researching and also improve the way my questions are phrased so the respondents understand them more clearly.

ADULTS QUESTIONNAIRE

Age and gender

These factors will enable me to make links between the data obtained from particular groups of people. I think these questions are fine, so I am going to keep this for my real questionnaire. From this I can be able to see that I am not biased that I ask both genders from a variety of age groups.

‘What do you think about arranged marriages?’

I think this question is quite important to the topic which I am researching, therefore it is necessary for me to keep this question, but I have given them space to write their opinions, but for me to easily analyze the data it is necessary for me to keep the questions as closed as possible and also I have to make sure my participants do not get bored of writing. This means, I think I should give them a list of options which they can choose from. This would make it much easier for them to choose their answer from and for me to analyse the results.

‘Did you get an arranged marriage?’

This is also an important question for this research, it is necessary for me to keep this question. From my pilot study I do not think anyone had any problems with this question, so there is no need for me to change this question.

‘Did you follow the Indian culture in your teenage years?’

Again this question is significant to my topic for me to compare and see if the old generation followed the Indian culture and if the Indian children who were grown up in this British culture follow the Indian culture too. There seems to be no problem with this question therefore I am keeping it the same.

‘Do you think arranged marriages have been less popular for the last 10 years? And why?

This question is needed in my questionnaire for me to find out the opinion of how they think the culture of the new generation of Indian children in UK has changed. Just from my pilot study I had a variety of answers which I think would help me to support my sociological context.

‘From your experience what would you prefer?’

This question would help me to compare which type of marriage they had and if this differs from the way they got married. This way I can see if they prefer the marriage in the way they got married or if the other is a better option.

‘Do you think your answer will differ about arranged marriages if you lived in UK when you were younger? If yes why?

This question is also important to my questionnaire as from this I can see if it makes a difference to people’s attitude towards arranged marriage depending if they live in UK or India, and I can find out the reason why they think this.

‘How much importance is placed on weddings in India?’

This question is necessary to my topic as it is possible for me to see from their experience how much importance a wedding is in India. But in order to improve my question, I can also ask how much importance is placed on weddings in UK. Therefore I can compare both of the results and see what they think about marriages in both countries, and how they are considered to differ.

‘Do you think the number of arranged marriages is on the decline in UK?’

This question would help me to conclude my overall hypothesis so it is important for me to keep this question.

TEENAGERS QUESTIONNAIRE

‘Age and Gender’

Similar to the adults’ questionnaire the questions on their gender and the age are fine so I kept them for my real questionnaire.

‘What do you think about arranged marriages?’

This is an important question for me to see what the teenagers in UK think about arranged marriages and if this question contrasts the answers given by the adults. However I have given them space to write their opinion, to reduce the chance of them getting bored of writing and to make it easy for me, I think I should give them a range of options for them to choose from. So, it is easy for them to choose the answer which they think is more suitable for them. To make this question more relevant, I should also include another question, asking in which way they want to get married. This idea was given to me by one of my respondent. As this question would tell me a rough idea of what their future decision is going to be, so it is possible for me to see if the amount of arranged marriages is going to drop and also see if it has already dropped.

‘In which way did your parents get married?’

This question would help me to see if their answer on marriages differs from the type of marriage their parents had. However, the problem with this question is that, it might be difficult for some people as their parents did not have a marriage at all, but cohabitating. This means to improve the question I should ask ‘if your parent did get married, in which way did they get married?’

‘Do you think you follow the Indian culture?’

This question, from my pilot study many people found it difficult to answer this question. This is because the question is not specific enough. They were not sure in which way I meant culture, i.e. food, clothes etc. This means I have to make this question a bit more detailed by asking if they hold the traditional Indian values. This would make it clearer for people answering the question.

‘What do you think about the Indian culture promoting arranged marriage?’

This question would help me to see what the teenagers’ opinion about arranged marriage in India. If they are against the arranged marriage then it would mean the opinion on the Indian culture is different according to what is supposed to be. The question ‘why’ would let me see their personal reason on what they think about arranged marriages.

‘Do you think your answer will differ about arranged marriages if you were living in India?’

This question would help me if their opinion on marriages would change according to the society in which they are living in. It is relevant for me to keep this question.

The question ‘why’, would let me know how their opinion differ. From this i would be able to compare it to my sociological context and if those were the reason which made them change.

Overall from both my questionnaires I made some changes to make it more relevant to my topic and easier for my respondents to easily understand the questions.

One major improvement to both my questionnaires is that, at the top I should say what this research is about, this is to make my research ethical. Also, from the questionnaire for the adults at the top I should also say that they should only complete the questionnaire only if they are married.

Finally at the end of the questions I should say thank-you for their time spending doing the questionnaire.

Examples of Students Essays

Destin Brass Essay Example

Destin Brass Essay – Part 2

1 – Destin Brass Essay introduction. Use the Overhead Cost Activity Analysis in Exhibit 5 and other data on manufacturing costs to estimate product cost for valves, pumps, and flow controllers. Exhibit 1 shows the estimated product costs for vales ($37. 70), pumps ($48. 79), and flow controller ($100. 76) using the information provided in the Destin Brass case study. Exhibit 1: Estimated Product Costs for Valves, Pumps, and Flow Controllers 2. Compare the estimated costs you calculate to existing standard unit cost (Exhibit 3) and the revised unit cost (Exhibit 4).

What causes the different product costing methods to produce such different results? Exhibit 2 illustrates the unit costs for valves, pumps, and flow controllers using 3 different methods of calculation. All three costing methods give us different cost/unit for each product because each method allocates overhead costs differently. Standard costing allocates overhead as a percentage of direct labor, regardless of the percentage of overhead used for each product. The revised method, allocates overhead at an absorption rate based on material related overhead.

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ABC method identifies the cost of each activity and allocates overhead costs on a per item basis, taking into consideration the usage of each resource. Valves have the lowest cost/unit using all three methods. When it comes to pumps, the standard unit cost and revised unit cost both show pumps as having the highest cost/unit, followed by flow controllers. However, ABC shows flow controllers with the highest cost/unit followed by pumps. Exhibit 2: Comparison of Costs 3. What are the strategic implications of your analysis?

What actions would you recommend to the managers at Destin Brass Products Co? Exhibit 3 shows that Destin Brass is losing money on flow controllers, with a gross margin of -4%, on valves, it is at its target gross margin of 35%, and with pumps has a high gross margin 40%. This might explain why the increase in prices on flow controllers has no impact on demand, the controllers are undervalued. It also might explain why competitors keep lowering prices on pumps while continuing making profits.

The ABC analysis shows that Destin Brass is also in the capacity of lowering its prices on pumps and keep making profit. To maintain its target profit margin of 35% and remain competitive in the market, Destin Brass needs to increase prices on flow controllers, decrease its prices on pumps, and maintain its prices on valves. Exhibit 3: Product Profitability 4. Assume that interest in a new basis for cost accounting at Destin Brass Products remain high. In the following month, quantities produced and sold, activities, and costs were all standard.

How much higher or lower would the net income reported under the activity-transaction-based system be than the net income that will be reported under the present more traditional system? Why? Assuming that quantities produced and sold, activities, and costs remain the same for the following month, overall net income should be the same under both systems. However, net income per item would be different. The different methods don’t change the company’s total earnings (or profit), it only changes the unit/costs of the products, in this case, valves, pumps, and flow controllers.

Examples of Students Essays

Management Accounting– Wilkerson Company Case Essay Example

Management Accounting– Wilkerson Company Case Essay

The purpose of this report is discussing the case of Wilkerson Company that confronting tough competition in price cutting in pumps which caused to a big drop of pre-tax operating income from 10% to 3% – Management Accounting– Wilkerson Company Case Essay introduction. After observing the existing costing allocation, we found out there is an issue on the existing costing report that the manager could not be able to see the real situation. In light of this, there will be brought to the discussion on the feasibility of using an alternative costing method – Activity based costing (ABC) in the latter paragraphs.

The issue of misallocation cost With the use of Traditional Absorption Costing (TAC) which means Wilkerson Company is now only put the costing of direct labor and material in place. As we can see the table 1 below, the percentage of total direct cost allocation in Valves, Pumps and Flow Controllers are 46%, 46% and 52% respectively, and so for the manufacturing overhead are 54%, 54% and 48%. Table 1: Traditional Absorption Costing Product Valves ($)? Pumps ($)? Flow Controllers ($)? Direct Labor 75,000 18%156,250 18%40,000 16%

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Direct Material 120,000 29%250,000 29%88,000 35% Total Direct Costs 195,000 46%406,250 46%128,000 52% Manufacturing Overheads 225,000 54%468,750 54%120,000 48% Total Cost Allocation420,000 100%875,000 100%248,000 100% Now if we go for ABC method, the company then requires the following six basic steps according to Ray H. Garrison and Eric W. Noreen to implement an ABC system as below: 1. Identify and define cost pools and cost drivers 2. Directly trace costs to activities (to the extent feasible) 3. Assign costs to activity cost pools 4.

Calculate activity rates 5. Assign costs to cost objects using the activity rates and activity measures previously determined 6. Prepare and distribute management reports With refer to the monthly production and operating statistics in March 2000, we can identify the cost pools and cost drivers which are machine related expenses with machine hours, setup labor with production runs, receiving and production control with production runs, engineering with the hours of engineering work and packaging as well as shipping with numbers of shipments.

Then, the activity-based cost rate can be easily generated from plotting the figures from the section of manufacturing overhead below. Now, we can clearly know the rate of each manufacturing activities, for example, the cost rate of machine hour can be calculated from the amount of cost pool divided by the amount of cost driver which is $33,600/112,00 hours =$30 per machine hour for the cost of activity. ] Table 2: Manufacturing Overhead

Cost PoolAmount ($)Cost DriverAmountActivity-Based Cost Rate Machine Related Expenses 336,000Machine hours 11,200 machine hours$30 per machine hour Setup labor 40,000Production runs160 production runs$250 per production run Receiving and production control 180,000Production runs160 production runs$1,125 per production run Engineering 100,000Hours of engineering work 1,250 engineering hours$80 per engineering hour Packaging and shipping 150,000Number of shipments300 shipments$500 per shipment Once we have all the costing information as above, we can generate a comprehensive costing report.

As we seen from the table 2 below under ABC system, now the total direct costs for Valves, Pumps and Flow Controllers have been changed accordingly which are 56%, 56% and 28% respectively since the number has been calculated in using the actual used of resources rather than supplied. In addition, the figures of manufacturing overheads have also been changed based on the calculation of each manufacturing process in terms of the actual numbers of activities have been taken place for each product lines.

With the figures we have from TAC originally and we now generated the figures under ABC system, we can obviously make the comparison between these two methods in the following paragraph. Table 3: Cost Allocation (ABC) Product Valves ($)Pumps ($)Flow Controllers ($)? Direct Labor 75,000 22%156,250 21%40,000 9% Direct Material 120,000 35%250,000 34%88,000 19% Total Direct Costs 195,000 56%406,250 56%128,000 28% Manufacturing Overheads – Machine Related Expenses 112,500 32%187,500 26%36,000 8% – Setup labor 2,500 1%12,500 2%25,000 5% Receiving and production control 11,250 3%56,250 8%112,500 24% – Engineering 20,000 6%30,000 4%50,000 11% – Packaging and shipping 5,000 1%35,000 5%110,000 24% Total Manufacturing Overheads151,250 44%321,250 44%333,500 72% Total Cost Allocation346,250 100%727,500 100%461,500 100% In comparing the product profitability analysis between the use of TAC and ABC, the table 3 below clearly shown that actual gross margin have been changed because of using different costing approach in ABC which reflects the real unit cost for Valves, Pumps and Flow Controllers.

In using the ABC system, Valves and Pumps are matching the company’s target of 35% of gross margin apart from Flow Controllers. With the use of TAC, the gross margin on pump sales is 19. 5% that well below the company’s target gross margin of 35%. This indicates that the current overhead cost allocation practice did not reflect the real costs incurred on the products. The lower actual gross profit obtained was mainly due to wrong cost allocation on the pump product. Table 4: Product Profitability Analysis TACABC

ValvesPumpsFlow ControllersValvesPumpsFlow Controllers Unit Produced 75001250040007500125004000 Standard Unit Cost $56. 00$70. 00$62. 00$46. 17$58. 20$115. 38 Planned Gross Margin35%35%35%35%35%35% Target Selling Price$86. 15$107. 69$95. 38$71. 03$89. 54$177. 50 Actual Selling Price $86. 00$87. 00$105. 00$86. 00$87. 00$105. 00 Actual Gross Margin34. 9%19. 5%41. 0%46. 3%33. 1%-9. 9% By incorporating the operating result in the next page, it indicates the gross margin of 35% has been achieved and the pre-tax operating income has been increase from 3% to 11%.

The reason of going up is not because of increase in profit, but due to the re-calculating the cost and revenue by using different costing method which is relatively close to the reality. Therefore, ABC provides ‘visibility’ for managers who can understand the real costing in each manufacturing activities involved, they can establish clear-cut cause-and-effect relationships between activities and costs. Table 5: Operating Result (March 2000) TACABC ($)($) Sales 2,152,500 100%2,361,923 100%

Direct Labor Expense 271,250 271,250 Direct Materials Expense 458,000 458,000 Manufacturing Overhead 806,000 806,000 Gross Margin617,250 29%826,673 35% General, Selling and Administration Expense 559,650 559,650 Operating Income (pre-tax)57,600 3%267,023 11% For deep analysis of the distribution of overhead costs under ABC system, we can easily get the numbers of each costing activities which included direct labor and material costs, total manufacturing overheads and total cost allocation in each products.

As we see Table 4 below, we discovered that the higher costs incurred in each products are clearly shown such as the greater expenses of the production in Pumps are the machine related expenses and direct labor costs which have taken up 56% and 58% respectively of such total expenses, whereas Flow Controllers taken up 62% each in setup labor and receiving and production control costs respectively.

Therefore, Wilkerson Company can set strategic products planning efficiently and effectively based on these costing structures. Table 6: Distribution of Overhead Costs Valves ($)Pumps ($)Flow Controllers ($)Total ($)? Direct Labor 75,000 28%156,250 58%40,000 15%271,251 100% Direct Material 120,000 26%250,000 55%88,000 19%458,001 100% Manufacturing Overheads Machine Related Expenses 112,500 33%187,500 56%36,000 11%336,001 100% – Setup labor 2,500 6%12,500 31%25,000 62%40,000 100% – Receiving and production control 11,250 6%56,250 31%112,500 62%180,000 100% – Engineering 20,000 20%30,000 30%50,000 50%100,001 100% – Packaging and shipping 5,000 3%35,000 23%110,000 73%150,000 100% Total Manufacturing Overheads151,250 19%321,250 40%333,500 41%806,002 100% Total Cost Allocation346,250 23%727,500 47%461,500 30%1,535,251 100% After examining the costing structures in TAC and ABC systems, we can differentiate these two costing methodologies in terms of advantages and disadvantages.

For the TAC, firstly, it is relatively easier to manage since it mainly takes the direct labor cost into account in considering cost allocation in production process; however, there are different types of industries with the needs of requiring different cost structure so as to provide an accurate company data in use, especially if a large company have variety of products and services which obviously have different labor and other costs allocation in each activity, so TAC could not provide a real picture on cost allocation which causes managers could not make the appropriate decision based on such costing method .

Secondly, TAC is quite ideal for the mass produced products which requires labor intensive process, but not sufficiently flexible to accommodate different production situations as we just mentioned. Since products required to be ever changing to meet the needs of customers in order to be more competitive in the market. At this point, TAC cannot be compatible with the changing needs of customers on different needs of cost allocation under severe competitive environment.

In contrast to the TAC, ABC systems are not inherently constrained by the tenets of financial reporting requirements. Rather, ABC systems have the inherent flexibility to provide special reports to facilitate management decisions regarding the costs of activities undertaken to design, produce, sell, and deliver a company’s products or services. Also, ABC method is ideal for large companies since it provides knowledge for separating the selling of high-volume products with few complexities in production from low-volume products with more complexities in production.

With knowing the cost in each production activity, managers can customise different market situations so that the company can identify which products are most profitable and where to focus sales efforts. However, the setting of cost drivers may not fully explain the cost behaviour because of the selection and coordination appropriateness may varies from subjective preferences or company culture. The main learning outcome from analyzing the above information about Wilkerson Company is manufacturing overhead cost allocation.

To improve the accuracy of the manufacturing overhead cost allocation, the company should adopt the Activity-Based Costing (ABC) method as the current cost system does not reflect the market behaviour that fit with product profitability as we mentioned before. Furthermore, Wilkerson’s product lines are different in nature and delivery process. From the Monthly Production and Operating Statistics (March 2000), it clearly shows that the manufacturing process for flow controller has more activities compared to valve and pump.

For example, to produce 4,000 units of flow controller, we need to consume 100 production runs and 625 hours of engineering work. However, with 50% of the production runs and 60% of the engineering work of flow controller’s overhead resources, the company can produce 12,500 units of pumps. Besides that, flow controller also has a highest number of shipments per month compared to pump and valve.

Also, the distribution of manufacturing overheads to the total cost ratio is much greater than the direct labor to total cost ratio which means the TAC system cannot provide accurate cost information to the managers since it mainly takes the labor cost into account. Lastly, the required percentage of pre-tax margin (10%) can be achieved if under ABC system (11%). Therefore, we suggest switching from TAC to ABC approach which focuses on the activities required to produce each product and allocates cost based on that product’s consumption of those activities.

In addition, Wilkerson has a group of loyal customer base for their Valves and major product line of Pumps sustaining in market. Also, the gross margin of Valves ad Pumps both achieved the required rate at 35% under ABC system, as well as there are reduction in cost for both Valves (17. 55%) and Pumps (16. 86%). Therefore, both in operational and market strategy, Valves and Pumps are suggested to maintain the existing price at $86 and $87 respectively. However, there is an increase in cost of producing Flow Controllers (86. %) under ABC system, there will be an option for management decision on whether keep the production line of Flow Controllers because its actual gross margin is at -9. 9% which far below the required rate. If they close down the flow controllers, they can spread the production cost to the other relatively profitable products or looking for other new opportunities. However, we cannot make sure the alternative opportunities can perform better than flow controllers.

Instead, if we keep continuing the production, we must think about the reduction in cost and better overhead management so as to increase the gross margin. At this point, we can pressure on the salesperson to close more deals to compensate the low volume cost. For example, with more demand on flow controllers, then we can negotiate a better deal from logistic company on the cost of shipments. As Wilkerson raised the price previously by more than 10%, we can think about the range from 10%-35% in order to compensate the required rate of 35% of gross margin.

Of course, more value added service may be required at such price so as to reduce any effects on demand. In summary, we know that Robert Parker is facing an issue of cost misallocation on the production lines. Since the company using the traditional absorption costing (TAC) in which costs are accumulated in a pool and then allocated to specific products based on a single, plant-wide base, such as direct labor hours utilized in producing the product. However, such method brings to the wrong company data on gross margin and pre-tax operating income.

If Wilkerson still keeps using TAC, managers will be easily misled by the existing cost report, so that the senior management may not be able to have a real picture on making the correct decision towards the business planning. In light of this, the advice of recommending Activity-based Costing (ABC) instead is mainly tackle the existing costing issue because ABC allocated staff and overhead costs to products based on how the products actually consumed or generated the costs. In ABC, there are cost drivers, i. e. osts are driven up or down by these factors such as using units of production, labor hours, machine hours, floor space used, production runs, number of shipments, hours of engineering work and sales costs as drivers. Since we have all these relevant drivers that designed to provide more accurate information about production and support activities and product costs so that management can focus its attention on the products and processes with the most leverage for increasing profits. It helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual operating improvements.

In this case, we suggest to keep the existing production of Valves and Pumps because they have stable demand and relatively produce in large volume , whereas the cost of shipping and packaging as well as the engineering overhead are obviously greater than the other 2 products, so we need to focus on the decision making on Flow Controller whether close down the production line or keep it with decrease in its costing on shipment by looking for other cheaper logistics company or increase the percentage of price rate by incorporate with more customer services to reach the gross margin at 35%.

Examples of Students Essays

Education as a Function of Society Essay Example

Education as a Function of Society Essay

We learn early on that our voice is what makes us distinct – Education as a Function of Society Essay introduction. By it we express our consciousness; we participate in discussions and exchange of ideas; we fight for our rights. It is essential that one finds his own voice, for it is the medium by which he expresses himself, and with that expression he knows that he has an identity, and that as an identity he has control over his actions. It is not surprising then, that as we learn more about the world, the more we develop our own voices. After all, there is an internal integration of what has been learnt and where we would like to position ourselves in an ongoing discourse.

The discourse could be as grand as taking a stand between communism and capitalism, or as vital as gaining respect. It is then education’s purpose to aid us in not only finding our voices, but as well as refining and tuning it. However, the quality of education and of learning and literacy is influenced by social, historical and political factors. In his paper, Rose discussed why students go back to school even after thirty years. These students approach education with trepidation, regarding it highly and they keep on coming back to get the high school diploma and all it represents.

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The high school diploma does not only mean that they have achieved some amount of considerable literacy, but also that they have gained respect, as Rose wrote: literacy here is intimately connected with respect, with a sense that they are not beaten, the mastery of print revealing the deepest impulse to survive. These are people who are struggling with poverty everyday but who see education as a key to a better life. Their compositions are riddled with grammatical errors and misspelled words, but still they continue to refine the poverty-stricken voice into one who has a say in society.

Rose shows how poverty greatly affects the kind and quality of education one acquires. As we saw in Rose, students who barely had enough struggled with going to school – they did not have enough to spend on the basic necessities such as clothing and shelter, and in most cases have nothing to eat. Poverty forces students to drop out of school and work instead just to survive. Instead of learning in school, the streets become their classroom. Experience becomes their teacher, and because of necessity and perseverance, they acquire enough skills so they could work.

A young man might drop out of school and be forced to work as a mechanic, and eventually he learns the trade. But his acquisition of such knowledge is not credited because he has no diploma. His earning power remains significantly lower than a mechanical engineering graduate even if he is the best mechanic around. On the other hand, Lu shared her experiences of growing up and studying two different languages during a time when China was at war externally and internally. This war made itself known in Lu’s reading and writing.

She developed two voices – one for English which represented bourgeoisie mentality and another for Standard Chinese which represented her formal education and citizenship. Studying both languages made her see what each language represented, what ideology it was fighting for. If before she used to turn on and off her English or Chinese depending on what she needed, she realized that she has been mimicking the voices that taught her the language. She became silent, afraid to mix up the teachings of the two languages because she has been taught these oppose each other.

Yet, she realized that the war is being fought, and she has to make a stand. Not necessarily with either side, but listening to the two voices, she can find her own stand in a heated discourse. In Lu’s case, economic ability was not a problem. They had the means to get quality education, employing private tutors so they would learn English while attending the Chinese standard school as well. However, it was political and social factors that greatly influenced the quality of Lu’s education.

Although it could be argued that Lu received the best education money could buy, it cannot be considered best qualitatively speaking because the student was not able to find her own voice, to know herself and make arguments for herself. Instead, the politics of that time shaped the kind of education that was taught. Each centered on an ideology, and that determined the way students behaved and thought. Education should be redeeming, guiding the student towards self-discovery. Education does not seek to make clones, but rather of critical, creative, and sensible individuals.

In both cases, social and political factors have influenced the kind of education that the subjects received. In Rose, the people defined as “poor” were seen as somehow lacking in the ability to learn, and they carried that stigma throughout their lives instead of redefining education to suit them. It was not that they were less competent, but that their education was often fragmented because they did not have enough resources to continue their schooling or to feed themselves. In such cases, they learn outside the school – not from textbooks.

When they go back to school, it is more difficult for them to pick up where they left off, not just because of the years that passed by, but more so because they have learned to see themselves as how society perceives them: poverty-stricken, not only financially, but also intellectually. As Rose posited, it seems that we have forgotten how difficult it is to keep before our eyes the negative power of the unfamiliar, forgetting that information poverty constrains performance, neglecting the effect of despair on learning. In this case, social forces reinforce poverty’s vicious cycle.

Thus, these people acquire a low-quality education – at least from the school system. The quality of education they receive from the streets is largely unaccounted for. Our standardized tests only accounts for what is considered education taught in school, but neglects the street skills often needed to survive in the real world. In Lu, the social and political environment constrained her to maximize her full potential, limited her ability to express herself even when she knew two of the world’s most spoken languages and greatly influenced the kind of education that she received.

It was tainted with ideological undertones, which pushed her to not think for herself, but rather to give correct answers expected from her. Especially with reading assignments, it seems that there is always a correct answer that the teacher is waiting to hear: her interpretation of the selection. To be fair, it is not only her interpretation, but of the academe. Students perceive this kind of tension, and pick up on what the school system requires of them. Instead of teaching them to think critically and analyze, they give generic answers to get good grades.

This is no longer a question of ideology, but still, the classroom politics affects student learning and the content and quality of education. Education does not exist in a vacuum. We learn the things we know living within society characterized by social and political dynamics. The quality of education that an individual receives, both formal and informal, is influenced by the environment and its elements by which it is acquired. Poor education results from imposing limits on the learning process – the limitation can take the form of financial incapability, imposition of conformity in thought and work, even social prejudices.

In an environment where the student is regarded as lacking and incapable, it reinforces a culture of poverty in spirit. In an environment where orthodoxy is prized and critical thinking unpopular, the student learns superficially: able to read and write, but not able to reason for himself adequately. He ends up delivering what is expected, not producing anything of his own, not motivated to excel or to use his maximum potential. However, as we saw in the two articles, individuals can triumph over their situations. Rose showed students who held on to learning despite their economic and social status.

Their determination to learn shows that despite the impact of external forces to the quality of education, the individual has the ability to overcome. Meanwhile, Lu showed that what most would consider as high-quality education can impede on self-expression and –realization. It is clear that the materials and subjects taught in school are not the only factors that determine what makes an education good or bad. The conflicting ideologies posed on her by the politics of her time greatly influenced the kind of learning that she got from her education.

Education is a function of all the elements in a society: social interactions, norms and culture, politics. It is important to understand that no one thing fully determines the quality of education; instead, it is the dynamics of all these elements that in fact influence it.

Works Cited:

Rose, Mike, “Crossing Boundaries”, in Reading Culture: Contexts for Critical Reading and Writing. Addison-Wesley Educational Publishers, 1999. Lu, Min-Zhan, “From Silence to Words: Writing as a Struggle”, in Reading Culture: Contexts for Critical Reading and Writing. Addison-Wesley Educational Publishers, 1999.

Examples of Students Essays

Indigenous Education in Modern Society Essay Example

Indigenous Education in Modern Society Essay

                            Indigenous Education in Modern Society

Embracing both mainstream Western education and traditional indigenous knowledge offers urban and reservation communities the best chance for both physical and cultural survival in the 21st century (Simonelli, 1997) – Indigenous Education in Modern Society Essay introduction. Indigenous education motivates and widens students’ opportunities to celebrate and share diverse culture, knowledge and tradition. As they are exposed to cultural diversities they are also exposed to options for further studies and careers. Acquiring indigenous education will make the contemporary world acknowledge and respect the traditional custodians, its memories, culture and the hopes of Indigenous people. As students will come to understand the social and cultural orientation of the indigenous people, they will intuitively respect their well being thus reducing inequality or stereotyping. For example, the racial discrimination towards black people or any ethnic group is lessening overtime because literature and education opens the mind of the humanity about its bitter realities specifically the human emotions of those victims. As a result people learn to sympathize and to understand. Knowledge or education opens the students’ mind for different realizations and opportunities.

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Indigenous Education is relevant to today’s education especially to the higher level or grader preparing for their future career. Modern education and science of contemporary world can use indigenous perspective on aspects of people- environment relationship, wisdom and their relevant knowledge and skills towards ecosystem or natural resources (Gough). These will give students realistic insights towards environment motivating them to participate in environmental activities in the future to address the current environmental concerns. Hearing the environmental realities to the environmental participant itself will provide learners the opportunity to make sense of what they have learned by giving that information additional meaning. Words from literature or other source of information are apparently not enough. To learn the realities of indigenous people, students must experience interaction with them.  Connection and cooperation towards nature between modern and indigenous people is necessary for human survival. Partnering in this way, human beings will come to realize that they are all indigenous to the earth with the same needs.

Indigenous Education socializes an individual to the collective culture of the group. It is a dynamic and creative process of education that makes one see the different perspective of life; those alienated to modernity or civilization and those who are attach to the modern world. It motivates sense of flexibility and human attachment.

Reference:

Simonelli, Richard (1997). Partnering with Indigenous Education.  Yale-New Haven

Teachers Institute online. Retrieved 2009, January 30 at

            http://www.yale.edu/ynhti/pubs/A20/simonelli.html

Based on Draft Module by Anenette Gough and Trials in Indonesia, Fiji, Brunei and

Australia. “Introduction” Module 5 Indigenous Knowledge online. Retrieved

on 2009, January 30 from

http://www.ens.gu.edu.au/ciree/LSE/MOD5.HTM

 

Examples of Students Essays

Assessment and Eligibility of Special Education Essay Example

Assessment and Eligibility of Special Education Essay

Introduction

            Children with disabilities often faced the greatest challenge in their lives.  Can they become successful in going to school?  Do they have the same opportunities with children without disabilities?  Are they sufficiently provided with the necessary basic education?  If just given suitable instructional materials, students with disabilities can grow equally in academic and social aspect together with children without disabilities.  Students who receive special education and other services greatly differ according to their needs and backgrounds. The education intended for them should fully realize the children’s potentials for development and productivity as well as being capable of self-expression of their rights in the society.

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            Apprehension on the parts of parents always occurs because they do not know of the rights of children with disabilities.  And also questions often arise and needs to be answered for a better understanding of the individuals with disabilities and how far the law protected them.  They need an assurance that the law guarantees a free appropriate public education to children with disabilities.  They need to know the answers so that parents will be guided and they obtain help about special education and related services for their children.

Questions and Answers Parents Should Know

The following are the most often questions ask by parents that need to be appropriate answered:

What is special education?

·         Special Education is a unique form of school curriculum intended for

children with disabilities, even with severe disabilities where they receive the proper and appropriate instruction where they can grow academically and socially equal with the rest of the children without disabilities.

How do I know if my child needs special education services?

If you think your child demonstrated behavior(s) which will lead to problems that prevents effective functioning in a regular school program, your child may be entitled for special education.

Where do I begin if I think my child needs special education services?

There are special institutions that attend to children with disabilities.  Start by finding out about special services and programs for students in your neighborhood school system.  Also read on the Individual with Disabilities Education Act (IDEA).  This law explains the rights of children with disabilities and how they can receive special services and assistance in your respective schools.

Will my child participate in regular school program?

Children with disabilities are encouraged to participate in the regular program.

Can the student participate in extracurricular activities?

When it is necessary and appropriate, children can participate in extracurricular activities.  The activities should be written into the IEP.  If it is needed that they will be transported to extracurricular activities, parents have the right to ask for an arrangement so her/his child can be accommodated.

What is included in an evaluation?

Evaluation should focus solely on the “whole child” and must include this includes an information about the child’s total environment.  Even if tests are  important part of an evaluation, family’s input should come first.

How can my child receive an evaluation?

There are three ways of which a child can receive an evaluations:   By requesting an evaluation, the school may ask permission to evaluate a child and a teacher or doctor may give suggestions that your child be evaluated.

What is done with the results of my child’s evaluation?

All the information gathered from the evaluation procedures will be the determining factor(s) whether your  child is eligible for a special education and other related services.  If the child is eligible, the evaluation results will be the basis for developing your child’s Individualized Education Program (IEP).

Will my child need to meet regular high school graduation standards?

They are entitled to different standards for graduation as determined by the IEP.

Whom do I contact if I want to do volunteer work for the special education classes?

You can get in touch with your child’s teacher, principal or the school’s district’s special education administrator.

References

http://www.kidsource.com

Examples of Students Essays

How US companies utilize Guanxi in China Essay Example

How US companies utilize Guanxi in China Essay

ABSTRACT

If language is at the center of the Chinese culture, then social relationships are at the core of Chinese society – How US companies utilize Guanxi in China Essay introduction. Nearly all the social interactions in Chinese societies can be understood in terms of guanxi. Most of the studies of guanxi or Chinese business networks have either explicitly or implicitly established that such connections are extremely important in business affairs. It is seen that if there is guanxi between two businessmen, each seems willing to grant more favorable terms to the other in business affairs so that deals are more easily struck between them. Guanxi requires deep commitment and a long-term investment of time and energy, and like all social relationships has the potential to reap considerable returns. Nearly every aspect of Chinese business interactions is affected by guanxi. The concept is alien to US companies, who go mostly by legal right and wrongs and contractual obligations, and do not really go overboard to cultivate personal relationships. This paper studies the importance of guanxi and offers ways in which US companies can utilize guanxi in China.

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1                    Introduction

Interpersonal relationship or Guanxi is one of the major dynamics of Chinese society. In fact the principle of Guanxi has been a pervasive part of the Chinese business world for the last few centuries. The concept binds literally millions of Chinese firms into a social and business web. Guanxi is hence recognized as a key business determinant of firm performance, and the lifeblood of both the macro-economy and micro-business conduct. Any business in the Chinese society inevitably faces guanxi dynamics. It is not an exaggeration to say that no company can go far unless it has extensive guanxi networks in this setting (Luo, 2007, p. 1).

“The Chinese world guanxi or关系, literally refers to the concept of drawing on connections in order to secure favors in personal relationships” (Luo, 2007, p. 2). That is to say guanxi means “interpersonal linkages with the implication of continued exchange of favors” (Luo, 2007, p. 2). It forms an intricate, pervasive relational network which the Chinese cultivate energetically, subtly, and imaginatively. It contains implicit mutual obligations, assurances, and understanding and governs Chinese attitudes towards long-terms social and business relationships. Guanxi is more than a friendship or simple interpersonal relationship, since it includes reciprocal obligations to respond to requests for assistance. Unlike inter-firm networking in the West, however, this reciprocity is implicit, without time specifications, not necessarily equivalent, and only socially binding. The basis for guanxi establishment can be defined as a “commonality of shared identification amongst two or more people”, and can be achieved through shared experience or is ascriptive i.e. based on kinship of some kind. However, the basis for guanxi does not imply that such an alliance with develop. The existence of a base only paves the way for an opportunity to establish guanxi. Guanxi is also dynamic and certain social bases for guanxi can be transferred. Many foreign companies use this tactic to initiate guanxi in China (Luo, 2001, p. 53-56).

Researches have found that guanxi is one of the critical factors for success in Chinese business environment and that there is a direct correlation between a corporation’s level of guanxi connections and its domestic sales growth in China. Since, guanxi is widely practiced, there is no doubt that any US firm, whether an operating business firm or an auditing forms, will directly under the exposure of guanxi. However, it has been found that guanxi is a factor that often puzzles foreign investors, particularly from the West. Hence, it is important to come up with frameworks for the strategic management of guanxi in Chinese context, covering the formulation and implementation of guanxi-based strategies and their evaluation. Guanxi is considered so important that some researchers maintain that one cannot get any success chiefly in the long terms without it. Virtually every major success story involving foreign companies in China involve the building on guanxiwang i.e. networks of relationships. Companies like IBM China and Shanghai Volkswagen devoted literally years to this process (Vinten, 2005, p. 230). This paper focuses on how US companies utilize Guanxi in China.

2                    Purpose of Study

.The purpose of the study is to evaluate how US companies utilize Guanxi in China. Since foreign companies do not have a local base, and are also extremely distant culture-wise, development and maintenance of social relationships is not often easy because of many barriers. These issues will remain the same for any firm in US deciding to enter the Chinese economy regardless of its operations. This paper evaluate how various companies use this concept to come up with a framework that could be used as a realistic reference guide for foreign firms deciding to operate their business in China.

3                    Literature Review

When US based firms enter China they encounter a world where personal relationships determine much of what is goes on, and where every individual has his or her own web of acquaintances and connections, and where each individual’s web is one among thousands of intertwining nets of relationships of varying degrees of intensity, many of which are invisible to the outside observer. Basic guanxi relationships are shown in Figure – 1 in APPENDIX.. Guanxi can be viewed from two perspectives as is shown in the Figure – 2 in APPENDIX. From one point of view, one stands outside the interlocking rings and must establish several connections to reach the center. Form another vantage point, one is already at the centre of one’s own guanxi network, and the interlocking rings surround him. Guanxi is not about gaining access to a network, but about cultivating and expanding and nourishing one’s own network (Chen¸ 2003, p. 50).

The concept of guanxi has been researched by several researchers. One of the major studies on guanxi was conducted by Mayfair Yang who used extensive interviews conducted over a decade to conclude that guanxi and guanxi practice are key to understanding all manner of social relations, including economic relations in China. She made the distinction between guanxi and guanxi practice – the former being social relationships that people develop through normal interactions, while the latter being the deliberate and strategic cultivation of social relations. The concept became extremely popular after the reform period, where people with commercial intents deliberately and strategically cultivated social ties for economic gains for the purpose of circumventing laws, policies, and regulations which did not suit them. The existence of an extremely strong and interfering government and bureaucracy has prompted most of the foreign companies to follow the suit, though the reason for cultivating guanxi is not so much to bypass laws as to make the process simpler and faster (Gold, Guthrie, Wank, 2002, p. 79, 80).

In 1988, Bruhnner and Koh studied a sample of American and Chinese negotiations. They noted the impact of guanxi in China after the implementation of the Chinese open-door policy in the year 1979. The underlying concept of guanxi found was the traditional Confucian concept of the group taking precedence over individual, and the term subtly defines the moral code. Brunner further found that the development of a guanxi web depends up on whether some attributes of a guanxi base exist among individuals, and extent of guanxi cultivation depends up on an individual’s position within a framework based on some social unit classification – may be family, work units and social network. Brunner et al. in a further research conducted in 1989 indicated that a major factor motivating the efforts to form guanxi as the prevalent shortages of everyday necessities, housing, and goods, so that the Chinese obtained guanxi ties to obtain them. Another reason was the primitive communication system and the infamous bureaucratic maze, which made guanxi literally as a currency to complete ordinary transactions. In addition to this guanxi has also been analyzed in several western marketing literatures as linking within a network. The network approach has four major perspectives: networks as relationships, structures, position, and process (Wong, Leung, 2001, p. 5-6).

In 1996 Yeung and Tung researched the critical factors that contribute to business success in China by asking managers of 19 diverse international companies to rank 11 key factors. They found that guanxi was the only item consistently chosen as a key success factors. Yeung and Tung’s research pointed towards the weight carried by guanxi on the long-term business success as compared with any other business variable. A further research in 1997 by Luo found that there was a direct correlation between a corporation’s level of guanxi connection and its domestic sales growth in China. Hwang and Baker in 2000 proposed that guanxi results in better cost efficiency in doing business as well as lower credit costs (Vinten, 2005, p. 230).

Based on an empirical analysis of the survey data collected between 1966 and 1997 containing 127 firms, Peng and Luo were able to deduce several results. The first result was that it proved that guanxi with other managers and government officials are both significantly correlated with sales growth. Overall, guanxi networks with government authorities have a stronger linkage with performance than ties with other businesses. The second result was that, while guanxi is positively related with sales growth, it is not the case with profit growth. The linkage with sales growth was evident even after a regression analysis of the data was carried out by controlling for ownership type, firm size, and industry effect. However, in case the firms had a guanxi with the government officials, the profits too were significantly affected, which was not the case with the guanxi with other managers in different firms. An important result that came out after the study was after performing the multivariate effect on the overall performance. The managers viewed product quality as being the most important factor followed by guanxi, terms of payment, delivery, pricing and at last advertising. All these six business determinants have significant impacts on the firm performance, which suggests that guanxi is important but not a sufficient condition for overall performance enhancement (Vinten, 2005, p. 231-234).

Luo’s study in 1997 conformed that different foreign businesses in China with different investment traits have different relationships between guanxi and performance. A reason for this is probably due to the difference in the way a firm utilizes guanxi. A firm enhances its performance by benefiting from the guanxi network it has established. In essence, this network constitutes a firm’s core competency and distinctive competitive advantage that can lead to high performance for the firm. The ultimate realization of guanxi potential depends up on the application and operation of several business variables in which guanxi is embedded. In strategic management literature several business strategy variables are observed to impact firm’s performance, most common of which are firm size, pricing, advertising, and R&D intensity. Among these variables however, the size of firms and R&D intensity are not related to guanxi, because they represent the firm’s economy of scale or differentiation and do not rely on contributions from other organizations or people outside the firm. Advertising and pricing too are similarly not tightly associated with guanxi, since the outcome of these tow variables is predominantly determined by the firm’s own strategies or policies (Luo¸2007, p. 190-193).

However, in case of doing business in China two other business variables are considered to be extremely important: sales force marketing and credit liberalizations, and these two factors rely heavily on guanxi. Sales force marketing usually relies on partnering forms and has become a popular and effective marketing means. Even though a particular sales person may not have a direct guanxi network, he or she can choose the members of indirect social network such as classmates, friends, and colleagues. In has been found that guanxi based personal selling can produce impressive marketing results event when the product’s attributes are not competitive. The credit-granting practice is to some extent a reflection of the culture. Sellers tend to do their utmost to avoid embarrassing customers who may be temporarily unable to pay. Maintaining extensive guanxi networks in case of buyers’ means that they have access to higher extension of commercial credit, while in case of sellers it means that they can expect to achieve higher performance in terms of domestic sales growth. To validate these issues, Luo et al. conducted a survey in Jiangsu province in 1995 consisting of a questionnaire where managers were asked to scale the above mentioned business variables based on their relationship with guanxi. The results were consistent with the proposition that sales force marketing and credit granting had the highest level of involvement with guanxi, whereas the other business variables had a fairly low level of involvement (Luo, 2001, p. 110-115).

China has world’s largest inflow of FDIs most of which are from US. The most common entry mode is the joint venture mode which is positively correlated with venture performance and significantly interacted with guanxi. The joint venture entry mode facilitates the positive role of guanxi in influencing the performance of a foreign based enterprise. The selection of an appropriate local partner is an essential way to adapt to the indigenous environment and achieve the benefits of the guanxi. Another important factor affecting the function of guanxi in the foreign based enterprise performance is the cultural proximity. Chinese commonwealth country of investment origin positively moderates the association between the guanxi and the performance of the foreign based enterprise. The length of operation not only significantly facilitates the relationship between guanxi and accounting-based and market-based performance measures, it also affect’s the foreign venture’s profitability directly. This proves that guanxi is developed and learned over a period of time and that guanxi is accumulative in nature. However, the role of guanxi in the foreign venture is not dependent on the asset size of the firm since it is dependent on the organization structure, which is essentially similar to what is being followed in the home country (Luo¸2007, p. 190-193).

4                    Present Study hypothesis

Corporate interaction takes place in a mixed system of market economy and guanxi exchange, and also to an extent through Chinese government authorities. The state economy can be excluded while considering the US based firms because US firms consider their importance to be less, which is expected to decrease in years to come. The market and guanxi system have not been properly integrated. Hence, guanxi becomes one of the two exchange systems within which foreign firms can perform business activities, choosing a pure market oriented business strategy is not optimal especially in case of a closely monitored economy like China. The consequence is that the foreign based companies would fail if they applied market based strategies only, a disturbing issue (Yeung¸ 2006, p. 111-113). Empirical evidence too corroborates that those strategies that insufficiently take guanxi into consideration have a higher rate of failure. Analyzing a survey taken in 1995 by the Economic Intelligence Unit, Wu in 1999 reported that 44% of the companies suffered losses from their overall operations in China. Moreover 36% of the ventures did not yield an operating profit. A similar survey by Hong Kong Bank of East Asia reported that 22 of the 53 companies surveyed were unprofitable (Langenberg¸ 2007, p. 9).

The importance of guanxi being established, the next stage is to see how guanxi can be utilized. While extremely experienced people can intuitively give answers to the various issues, the scenario is extremely complex. As not prescribed instructions exist, it is indispensable that repeated researches are conducted about the use of guanxi, both success and failure, by different companies. The express purpose of this research is to address this particular issue. Chiefly the research aims to provide exploratory empirical ideas and some evidence that guanxi is important while choosing partners and that origin country of FDI is important while establishing guanxi.

5                    Confirmation of hypothesis

The examination of effectiveness and efficiency of guanxi-based business strategy involves a large amount of theory. Analysis is particularly challenging for the researcher because it involves different methodological perspectives and different levels of aggregation (Yeung¸ 2006, p. 111-113).

5.1              Effect of partner

The choice of partner is likely to influence the degree of adaptability of foreign investment to local environment and business practices. As a result, the linkage between guanxi and foreign business performance can be affected by the mode of entry. Foreign investors can opt for either joint venture i.e. equity-based or contractual or wholly foreign-owned subsidiaries as an entry mode upon entering the Chinese market. Although the wholly foreign-owned subsidiary mode has been gaining popularity in recent years, the joint venture remains the dominant mode of entry and accounts for more than 50% of the total value of actual FDI in China. In light of this data, the selection of a local partner is of fundamental importance to foreign investor. Indeed, when a foreign firm enters a host country in which the cultural, political, and economic systems greatly differ from its own, it is more likely to cooperate with a local partner, which has already developed specific skills and advantages that are very costly, if not impossible, to duplicate by a foreign firm. The foreign investors who have local partners are more likely to have better access to powerful Chinese guanxi networks than any others. These joint venture advantages can be reflected in cheap and reliable material supplies, market access, preferential tax treatment, low land rent, priority in obtaining infrastructure services, and the provision of assistance from the authorities when problems arise. In light of these considerations, the relationship between guanxi and foreign-invested enterprise will be stronger if the partner chosen has excellent and relevant connections (Luo, 2007, p. 155-160).

Example – HP China Medical division is a joint venture of HP medical group and china National Corporation of Medical Equipment Industry. It was formed in 1997, and provides medical technology designed specifically to meet the needs of doctors, clinics and hospitals in China, and eventually in other emerging markets of the world. The creation of the division reinforces HP’s commitment to the Chinese market and will allow HP to locate design and marketing teams to meet the distinct needs to China’s medical professionals and provide the resources and independence necessary to fulfill the Chinese market. In addition to entering the market via a joint partner, HP has also established a very large and intricate guanxi network. HP is a significant contributor of China’s Sustainable Development Networking Program SDNP, by supplying a broad range of equipment, software and services designed to meet the need for a high-performance network infrastructure which is robust, scalable and easily managed. In addition to this HP’s analytical instrument division is also a part of a joint venture with China, with he actual design being done in the country, which proves the company’s commitment towards establishing a business. These are all a part of the HP’s donation towards Chinese development, which has had an extremely positive impact upon its sales infrastructure in China. The result has been satisfactory as HP is one of the top US companies with their biggest stakes in China (Chen¸2003, p. 232).

5.2              Effect of origin

FDI in China mainly originates from two sources: Chinese community investors and Western multinationals. Although more than 40 countries form all over the world have direct foreign investments in China, about half of the total FDI in the country has come from the Chinese community territory – Hong Kong & Macau, Taiwan, and Singapore. One primary factor contributing to this situation is the cultural proximity between these business people and their Chinese counterparts. The Chinese commonwealth area nurtures a network of entrepreneurial relationships and an array of political and economic systems that are bound together, not by geography, but by shred tradition. Guanxi-based business dealings are not foreign to investors from this area. Indeed, for many generations, emigrant Chinese entrepreneurs have been operating comfortably in a network of guanxi, laying the foundations for stronger links among businesses across national borders. As a result, an interconnected yet potentially open-system has arisen, which provides a new market mechanism for conducting global business. Through well- established guanxi networks within China, forein investors form Chinese commonwealth territories more readily gain access to and benefit more from inside information, scarce resources, and access to controlled industries as opposed to other foreign investors. Thus, the relationship between guanxi and foreign invested enterprise performance will be stronger than those for non-Chinese commonwealth origins (Luo, 2007, p. 161-163).

While there is no doubt that many western companies have developed their own guanxi in China, usually foreigners are often at a disadvantage in building and developing guanxi due to language and cultural barriers in comparison with local and ethnic Chinese. The liability of foreigners propels the costs of guanxi construction and difficulties of guanxi cultivation. Hence, hiring local people who possess both necessary skills and useful guanxi helps the companies to fulfill their requirements. Both western-educated Chinese and Chinese immigrants are hence a valuable asset to a company seeking to do business in Mainland China. It is even more helpful if such people have kept up their social and cultural relations in Asia. In fact many companies have entered the Chinese market through bicultural third parties – usually Asian-American employees or consulting companies. Researchers also suggest the western companies operating in china should conduct guanxi audits in order to assess the strengths and weaknesses of their various relationships and to cultivate or nurture important links with outside stakeholders such as customer suppliers and government bodies (Chen¸2003, p. 236-240).

6                    Managerial Implications

China is being increasingly regarded as one of the most likely countries to become the largest economy in the world, in the years to come. The country’s growth rate stands at an enviable rate for the past decade. This is largely due to the pragmatic economic reforms and its unabated opening to the outside world. In the course of economic development, both local and foreign, are re-engineering and restructuring the organization in an effort to pursue realistic strategies and accommodate firm’s strengths and weaknesses to environment where industry and market structures are being drastically transformed and government policies frequently change. The change has brought about the interest of more and more foreign companies, who are keen on taking the advantages the country offers for companies setting up their business. However, the culture of the west is completely different from the east, and China has just emerged from a period where the government tightly held all the privileges, in fact still does. This means that the rules are not always as clear as they should be or even what they appear to be. Hence, cultivating local ties is extremely important. The purpose of this paper is to present the importance of such ties, which are so important that they have a name attached to them – guanxi.

Guanxi based business variables have a profound and favorable impact on the accounting and marketing performance of the Chinese firms. In other words, high performance is a positive function of good guanxi. The Chinese build the relationship and, if successful, transactions and profits will follow whereas Westerners believe that one should build transactions and if they are successful, a relationship will follow. As an example MacDonald’s was evicted from a central Beijing building after 2 years, despite having a 20 year contract, simply because the newcomer from Hong Kong had strong guanxi with the Chinese government, whereas McDonald’s has disregarded to maintain its own. This difference underlines many of the failures of foreign venture formation and operation in China (Langenberg¸ 2007, p. 9). This fact is pointed out by some of the statistics that were mentioned earlier in the paper.

As is mentioned earlier Guanxi is a necessary but not sufficient condition for form success. Despite the conventional wisdom suggesting almost unlimited benefit from guanxi, managerial tied alone do not account for all performance variations. This suggests that, while managerial ties are important a firm also needs to have quality products and services in connection with appropriate payment terms, efficient delivery, and the right pricing strategy, in order to perform well in China’s emerging economy. US companies do not really have to worry about these aspects, as most of them have quality of money, as an ingrained principle. The services too are efficient, which has been responsible for the success of the large number of US companies and their products in the various foreign markets. Hence, the main concentration for the US firms would be to concentrate on guanxi ties. An underestimation of the importance of managerial ties may reduce the firms’ ability to preempt opportunities and expand in the market. An overestimation of the role of managerial ties may make the firm vulnerable to contextual uncertainties and difficulties in responding to changes in industrial competition and market demand. Culturally, the propensity of Chinese managers to rely on informal ties is very high; hence this is the prevalent and general business practice in China. However, many theorists have also argued that this propensity is not just because of a tendency to be informal but also due to the failure of hierarchy and market based government structures. As a result, a network-based strategy emerges, which is neither hierarchy nor market. Hence US companies opening up a venture in China need to cultivate guanxi to get things done, which would no doubt have a direct influence on the company’s overall performance.

The section starts with the statement that guanxi is not essential or a guarantee for success, but in Chinese business environment, its absence usually leads to failure. He study concentrated on the two important ways how US companies can utilize guanxi in China – by having a local partner, and by having managers or coordinators who are basically from mainland China. Policy makers and officials in China and other emerging economies have been suggesting that they would call for the elimination of corruption, but they themselves are so much embroiled in the bureaucratic maze that it is difficult to expect anything radical in the near future. Hence, this study also showed that managers attached extremely high importance to their ties with the government. As long as the boundaries between the state and the firm remain blurred, managers will always have the incentive to cultivate ties with the officials.

7                    Conclusions

Although managers all over the world devote a considerable amount of time and energy cultivating interpersonal ties, in China the reliance on the cultivation of personal ties or guanxi is extremely higher. Building guanxi centers on the notion of networking. As a jargon use din business, networking means knowing the right people and making connections to accomplish individual and organizational goals. Managers in firms cultivate guanxi with other managers in different businesses as well as with business officials. These ties act as lubricants in exchange relations which serve to reduce transactional complexity, time and ultimately cost. Guanxi has a direct impact on the market expansion and sales growth of firms in China by affecting resource sharing and social, economic and political context in inter-firm interactions. Superior ties help firm’s infrastructure access, distribution arrangements, wholesale networking, and even project location selection. From all this it is extremely clear that any US firm deciding to open its operations in China needs to have either extremely good guanxi or should either hire consultant or have a joint partner whop has such dealings. All the successful firms in China have acted upon this principle, which though is extremely hazy to have a reference framework yet is tangible enough to forge and maintain.

8                    REFERENCES

Chen MJ, (2003), “Inside Chinese Business: A Guide for Managers Worldwide”, Published: Harvard Business Press, Boston, Massachusetts

Gold, Guthrie, Wank, (2002), “Social Connections in China: Institutions, Culture, and the Changing Nature of Guanxi”, Published: Cambridge University Press, New York

Langenberg EA¸ (2007), “Guanxi and Business Strategy Theory and Implications for Multinational Companies in China: Theory and Implications for Multinational Companies in China”, Published: Springer, New York

Luo Y, (2001), “Strategy, Structure, and Performance of MNCs in China”, Published: Greenwood Publishing Group, Westport, Connecticut

Luo Y, (2007), “Guanxi and Business: Asia pacific Business Series – Vol.5”, Published: World Scientific, Danvers, Massachusetts

Tsui AS, Gutek BA, (1999), “Demographic Differences in Organizations: Current Research and Future Directions”, Published: Lexington Books, Maryland

Vinten G, (2005), “Managerial Auditing Journal: Financial Regulation”, Published: Emerald Group Publishing

Wong YH, Leung TK, (2001), “Guanxi: Relationship Marketing in a Chinese Context”, Published: Haworth Press, New York

Yeung HWC, (2006), “Handbook of Research on Asian Business”, Published: Edward Elgar Publishing, Northampton, Massachusetts

9                    APPENDIX

①      Bases of Guanxi (Tsui, Gutek, 1999, p. 120)

②      Perspectives of viewing Guanxi (Chen, 2003, p. 51)

Examples of Students Essays

Hong Kong Disney Case Study Summary Essay Example

Hong Kong Disney Case Study Summary Essay

In negotiations between the Hong Kong government and Disney, we have established measures we would like to observe going forward – Hong Kong Disney Case Study Summary Essay introduction. The most important matter included is job creation and economic boost to Hong Kong and the surrounding areas. Both parties (Hong Kong and Disney) can create value and gain favorable returns. Our negotiations are not limited and will be open to different plans. From a cultural perspective, negotiations with the Hong Kong government are much easier than mainland China’s government.

Saving time, money, and starting the projects faster will allow Disney to realize their desired profits. The government of Hong Kong would like Disney to be fully involved with this project. A joint venture appears as the best option for this type of deal. With Disney and Hong Kong fully involved in day-to-day business operations, both parties would assume similar risks. Hong Kong provides a large work force and land to accommodate such a large company. On the other hand, Disney brings its expertise and management skills.

More Essay Examples on China Rubric

As a joint partner, both entities can create a profitable business model. To keep consumer confidence high and competition low, Hong Kong would not allow any additional construction in regards to theme park attractions within the region. We would also like Disney to help ensure a favorable revenue stream for both parties by agreeing to not construct any additional theme parks in the region. We estimate about 25 years to realize true profits and consistent returns.

After this period, terms of the arrangement between the Hong Kong government and Disney will be negotiable again. After phase 1 has been implemented and has proved to be successful, phase two of the project can also be negotiated. The government would like set benchmarks before phase two of the project can be completed. If Disney were able to provide desired investment amounts and attain certain benchmarks, expanding the attraction would not be an issue. Setting certain benchmarks is a great incentive for Disney to work harder and meet certain standards.

The largest asset the government currently holds is Penny’s Bay, which is a very important location for both Disney and the Hong Kong government. For the government, there are a number of profitable ways this land can be developed and utilized. Providing this land to Disney at a subsidized rate would be the best way for Hong Kong and Disney to make use of the bay. A number of political factors do not allow the government to provide the land at no cost; however, there are other options available which can benefit both parties favorably.

Examples of Students Essays

Conflict assignment Essay Example

Conflict assignment Essay

    Conflict that takes place in schools not only influences a student’s ability to learn, but the teacher’s ability to do his or her job – Conflict assignment Essay introduction. This conflict can result from two sources:

1) “…when the actions of one person are interfering, obstructing or in some other way making another`s behavior less effective; or, when 2) “interdependent parties perceive incompatible goals or as the result of competition for scarce resources”. This occurs in schools in several different ways. The first is when students are disruptive in the classroom. This behavior prevents other students from learning, and it makes it impossible for the teacher to teach a lesson effectively. Rather than focusing on instruction, the teacher must focus on keeping the students from verbally or physically attacking each other. The next type of conflict takes place when students are violent with each other or with the teachers. It prevents other students from being able to come to a safe environment, and the teachers come to school never knowing if they’re going to be teaching or fending off attacks.

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    The reasons for student conflict can often seem unimportant. They will call each other names, start rumors, damage property and make their friends and dating partners the center of the school day (rather than education). The main reaction to a conflict situation is that of “fight or flight”, and this occurs when the parties are unable to resolve the conflict. Neither solution is an effective means of conflict resolution and tends to just add to the problem. When the parties fight, it means that they are forcing the issue with one another, whether they attack each other physically or verbally. If they choose to flee, then both parties refuse to stand for their interests and merely put the conflict on hold. The conflict will occur again and again until it has been resolved, and this is because conflict management and resolution is a learned skill and students who have not learned it cannot resolve their disputes effectively.

    Teachers and schools are under a great deal of pressure to improve and maintain a high standard of performance. This would be easy in an ideal situation where teachers can provide instruction without student disruption and the students are completely focused on the lessons rather than on their relationships with each other. Unfortunately, this is not the case. Pure instructional time is limited to that time when students aren’t calling each other names, making fun of each other, or worrying about friends, boyfriends and girlfriends.

    The benefits of implementing a conflict resolution program in schools are achieved slowly, but will be sustained over the long term. Students have been in conflict for as long as there have been schools; changing the way they handle this conflict is likely to take time, money, and effort. The first means of conflict resolution is peer mediation, where the students are obligated to solve their own problems with faculty guidance. This requires a great deal of training, first for the faculty, and then for the students. Students must be willing to participate. The benefit is that once students have used the peer mediation system, they will be more likely to use it again. In addition, schools that have a culture of using mediation as a means to solve problems will develop a reputation as such. Students will enter the school knowing that gossiping, name calling and violence are unacceptable in this school. As it stands, students behave in this way because it is the prevalent means of relating to other students.

    As long as schools are given the initial resources to implement the program, they can continue it with a minimum of funding. While the fear is that key staff will leave and thus leave the program without a leader, schools can anticipate this and train additional staff as necessary. The funds are used first the train the faculty to implement the peer mediation program, including the cost of training sessions, learning materials and time taken away from work. Once the faculty has been trained, they can train the students. This must take place outside of the classroom, so an initial investment of time is necessary to get the program started. One school began the program as an elective class; this is an easier way to teach the students as they are immersed in the conflict resolution culture. Additionally, students who learn this skill will be more likely to promote such a program among their peers – any idea that seems to generate from the students is going to be more well-received than those that are initiated by adults.

    The important aspect of the study was that the conflict resolution program was received in a positive way and was considered by the staff and students to be effective.

    Conflict resolution programs should be implemented in the workplace as adults are just as likely to be in conflict with each other and just as likely to be unable to solve their problems. Conflict in the workplace often takes place for the same reasons that it occurs in the schools: adults are fighting for limited resources and will resort to anything to win; or they have personality conflicts that manifest as name calling, gossip, and the starting of rumors. The difference between conflict between students and conflict between adults is that the consequences for adults can lead to a lack of productivity in the workplace and can often involve legal resolutions, such as lawsuits.

    In conclusion, teaching students and adults to resolve their conflicts with a minimum of wasted time and money will lead to more instruction time in the classroom and increased productivity in the workplace.