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

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

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.



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.


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.


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.


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.


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.


‘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

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

Wilkerson Co. Essay Example

Wilkerson Co. Essay

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

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

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

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

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

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

Examples of Students Essays

Historical accuracy of the movie Nixon Essay Example

Historical accuracy of the movie Nixon Essay

                                   Historical Accuracy of the Movie Nixon

            Oliver Stone’s 1995 film “Nixon” presents a bio-pic of the former President which offers elements of detailed historical realism as well as “poetic” (or even psychedelic) experimentation which is clearly the product of subjective conjecture on behalf of Stone and his collaborators – Historical accuracy of the movie Nixon Essay introduction. Purporting to trace Nixon’s entire life from cradle to the grave, Stone’s film relies on the use of montage to achieve a feeling of time-disassociation. A number of other special effects including a vision of Nixon’s afterlife, ghostly visions in the West Wing, and highly-stylized depictions of the White House, Airt Force One, the Presidential Yacht and numerous other locales including Whittier High School, and Nixon’s funeral. Real-life footage is interposed with the pastiche of re-created scenes and other visual passages to create a psychological portrait of Nixon, as well as documenting a time-line of historical events.

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            Realism factors in to the movie’s impact at least as much as the film’s non-realistic diversions. For the most part, “nixon” is intended to project as great and encompassing sense of reality as can be achieved in a film.  The fact that the events of the film are presented in a non-linear fashion with dramatic, stylized passages interposed between scenes of utmost realism, indicates Stone’s deep research into the subject of his film.

            Stone’s task was probably made much easier by the wide-availability of Nixonian archival material. Nixon’s public appearances are, of course, preserved on film and in print articles describing them;  his important speeches and campaign debates are preserved. Nixon wrote a great deal of material himself and there are the “Nixon tapes” which provide ample detail into the inner-workings of the Oval Office during Nixon’s tenure.  Anthony Hopkins, who played Nixon in the film, reportedly watched every archived speech that existed for  Nixon and sought out the former President’s friends and acquaintances in  order to present as realistic a portrayal of Nixon as he could achieve. Critics and viewers have had a split reaction  to Hopkins’ portrayal, some finding it spot-on and others finding it “campy” and over-the-top. Nonetheless, Hopkins was used by Stone for the purpose of recreating an historical picture of Nixon not as a caricature of him.

            Due to Stone’s impeccable attention to detail in depicting the sets in the film: including exact reproductions of the West Wing and the Presidential Mansion, and also his obvious immersion in the minutiae of Nixon’s early life and the exact specifics of his political fortunes and down-falls, all departures by Stone from realism in “Nixon” must be regarded as intentional and based in  his concepts of dramatic expression.

             The more obvious departures from  historical realism, such as the scene of Nixon floating off, apparently into Hell or purgatory, clutching his tapes is clearly a poetic conception, a fantasy. Whether or not Stone intended the audience to read this scene as an hallucination Nixon experienced or as a literal occurrence is beside the point; neither conception can be demonstrated to have happened historically. Similar things could be said about Stone’s portrayal of Nixon’s drug use and drinking, his erotic relationship with his wife, Pat, and his motivations for seeking and subsequently abusing the power of the Presidency.

             On the whole, Stone’s film is a dramatic treatment of the former President’s biography which utilizes elements of fantasy and dramatic license to present an emotional and psychological as well as historical presentation of the film’s subject. The elements of realism that contribute to the film’s overall impact provide the backbone for the entire film, carrying Stone’s personal departures from history on a well-researched scaffolding.

Examples of Students Essays

China Emerging Power Essay Example

China Emerging Power Essay

The United States of America has been the superpower for couple of centuries and still is – China Emerging Power Essay introduction. But after Beijing 2008 Olympics and even couple years before the event, the world recognized China as a powerful, emerging nation that is attempting to catch up with America. Evidently China is on the rise and no one can deny that fact as news channels and online news sites are constantly discussing issues about China.

As China is becoming the World’s greatest rising power it is important to be aware of the factors that made China a leading power and also to examine what is holding them back as they are striving to become the most modernized and powerful nation. Historically, Chinese students have been studying in America for more than 150 years and they have played a subtle role in constructing modern China and America. In the past, many historians have researched and studied mostly about Chinese immigrants in America but not much about Chinese students as they were usually put in the same category as immigrants.

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From this research I have learned that the Chinese students who studied in America made an important contribution to the acceptance of modern American ideals and there is growing number who wants to study in America. Due to Chinese students getting education from the current superpower, America, China is now looming as the next superpower. In this paper, I will first briefly touch up on the history of Chinese students studying abroad in America since many think it started in the late 20th century. Also, I will examine how and why China started emerging as one the leading powers in the world.

In addition I will discuss the problems students faced in America and also what they are facing in China. I will conclude by mentioning a possible direction China and America are heading. In doing this research, I have mainly used Land Without Ghosts by Arkush as a primary source and several different secondary sources which I have gathered from the UCI Langson library. Using the limited resources available, I will articulate the various accounts of Chinese students who studied in America in order to highlight the details of China.

Examples of Students Essays

Joan Hoff: Nixon Reconsidered Essay Example

Joan Hoff: Nixon Reconsidered Essay

Joan Hoff: Nixon Reconsidered

            Joan Hoff’s 1995 research work takes its readers’ imagination, as the title suggests, to a reconsideration of the 37th president of the United States, Richard Milhous Nixon – Joan Hoff: Nixon Reconsidered Essay introduction. Due to the expression of unreserved praise and tribute given by the author to the former president, a portrait of a person who had only insignificant likeness to the one who resigned the presidency in disgrace in 1974 is created.  In Joan Hoff’s account of Richard Nixon and his administration, both successes and failures are introduced to the readers. This can all be attributed to the efforts and timely work of Joan Hoff, who is said to be a well-known research professor of history at the Montana State University. More specifically, “Nixon Reconsidered” tried to steer clear of the worst extremes of those acclamation or tributes to the president.

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Moreover, Joan Hoff’s style and themes informs and teaches several issues and concerns to its readers while trying to provide evidences that would convince them and keep them from reading the book. On the contrary, the author in her book tried to challenge the historians in pursuing or in providing a more objective evaluation regarding the accomplishments of the former president; including failures. By scrutinizing her claims, scanning the history and events in other areas, it can be said that Joan Hoff’s accounts in her book does accurately show the facts nor support her claims.

            One of the main points, according to Joan Hoff, regarding the career of the former president of the United States is his great contributions in domestic areas. Joan Hoff contests that most of Richard Nixon’s successes are found within the United States, rather than in foreign affairs. The author used Richard Nixon’s affirmative action, 1972 Voting Rights Act and environmental legislation in order to support her ideas and her arguments. She also used these examples in order to combat Richard Nixon’s failure to achieve welfare reform. In addition to this, she also weighed in some of the president’s economic mistakes such as wage and price control, and the abandoning of the Bretton Woods system.

            Considering the author’s most interesting discussion, she argued that the national moral awareness or sensitivities are greatly degraded or reduced due to the pervasive wartime standards of the Cold War. In addition to this, the author also adds that due to this standard, threats to the constitutional government that culminated in Watergate became persistent or that it gained momentum and continued. As such, the author claims that Nixon was not an aberration. She continued to claim or state that if the advisers of Richard Nixon were indeed less incompetent, then the Congress might by no means have acted. According to Hoff “The system worked so poorly both during and after Watergate” (1995). Then she concluded, “that it was not able to work again when called on to do so during the Iran-contra affair” (Hoff, 1995).

In addition to this, the author was able to correctly point out the Richard Nixon administration’s importance and provided thoughtful questions for its readers. Though provocative in intent, Joan Hoff’s “Nixon Reconsidered is unpersuasive as a major revision of Richard Nixon’s presidency.

            However, due to the emphasis given by the author on the bureaucratic process, and later on downplaying on personality and rhetoric, the former president is left in a position that most of his personality is left largely unexplained. Nixon did not often win or dominated domestic improvements. Often legacies of his predecessors and his successors must hare blame for the long-term ineffectiveness of détente and the Nixon Doctrine.  Reading “Nixon Reconsidered”, it can be deduced that the author is less generous when it comes to the analysis of the former president’s foreign policies. Again, the author paid more attention to the domestic policies. No one comes off looking worse than Henry Kissinger, whose appointments she calls one of Richard Nixon’s biggest mistakes.

Most of the time, the author’s tedious analysis considers perceived achievements. By closely analyzing her claims and the supporting examples or facts, it can be deduced that the author points toward a mixed success. Moreover, it can be said that though she was able to provide a lot of examples, these were simply not connected or does not strongly support her claim that the former president’s policies were indeed more progressive as compared to the New Deal and the Great Society.

After the author considered the former president as the innovator of the so-called “Nixinger” team, it is a bit surprising that the author only uses China breakthrough to show the former president’s accomplishments. The audience or readers are rendered clueless, and questions regarding the validity of her proof arise. It is also surprising to read that or understand through her statements that indeed, the former president deserved to be impeached. In addition to this, more weaknesses arise from the author’s attacks regarding the maintenance of the Cold War framework. This can be said in the author’s use of the Third World diplomacy, which accuses the former president with expanding and prolonging the Vietnam War in an unnecessary order or manner. The author traces many diplomatic problems to frequent avoidance of a competent NSC system. In addition to this, it can be said that author also presents a substituting of a limited two-man collaboration that is highly dependent on a contempt for both Congress as well as the democratic process. In some point, the author seems rushed in concluding that the president, based from her research, “wasn’t able to tell right from wrong (or) dirty tricks from criminal acts” (Hoff, 1995). I strongly believe that the records that she had presented do not strongly defend her claim, as well as the all-too-common-personification of the United States president as the devil incarnate.

            Aside from these things, “Nixon Reconsidered” also contains several factual errors. The factual errors which the author committed includes the mentioning of John Stennis as a senator from Michigan in page 80 and the placement of North Vietnamese troops in South Korea in page 209 (Hoff, 1995). Another factual error was the date of Richard Nixon’s silent majority speech, which was confused together with a major antiwar demonstration, as well as the date of the arrests made on the 1971 May Day demonstrations which she said to have occurred in 1970, found in page 221 and 291, respectively. The author also contributed the Central Intelligence Agency’s (CIA) Operation Chaos to the Federal Bureau of Investigation (FBI).

            Considering the author’s efforts with regards to the presentation of her ideas, it can be noted that she definitely did a great job in the reevaluation of the distressed presidency of Richard Nixon. Moreover, the author becomes considered as one of the large body of historiography who uses newly available archival sources. One who is researching the life of the former president’s life would find her book as one of the best-researched book on Richard Nixon to day, as the author was able to use the most welcome projects of the past decade (referring to the author’s innovative use of the microfilmed edition of the paper and records of the Nixon Presidential Materials Project). Unlike any other authors, Joan Hoff did not use manuscript materials which are already found in the former president’s historiography which persuades its audience or readers from believing that there are indeed more facts or truths to the Nixon historiography which are not presented to or known by the audience. The author’s writing style is fascinating as well, and her analysis (despite the inaccuracies) still provides some though-provoking ideas such as the former president’s policy regarding the Native Americans. In addition to this, the author also provided an unbiased treatment with regards to gender and was able to show a full treatment on Nixon and women.

            More to the fascinating things from this book which renders it interesting is the author’s hypothesis. Unlike any other books, her reevaluation of the president was done from skirting around the Watergate, which strikes its reviewers into thinking that she is trying to study Abraham Lincoln, while downplaying the Civil War. Somehow, a dilemma is also presented to the audience or readers of this book. A conclusion from the mountain of information presented by the author can be deduced, highlighting the former president’s abuse of power and the legacy of his administration. In addition to this, it can be said these things had significant effect to everything that he tried to accomplish; just like how the author’s claims and evidences affected her book and how it is evaluated or reviewed.

In the author’s accounts of both the positive and negative aspects of Nixon’s history, there are indeed inaccuracies probably due to the author’s bias or attachment to her work or findings or certain exaggerations which are stated in the book. Despite the inaccuracies and the absence of good evidence to support her claims, Joan Hoff’s style keeps his readers stuck on the book, providing more issues to contemplate or debate on. Joan Hoff is like giving an ice cream, having flavors of both success and failure, mounted on a cone and coated with fresh information and served in a plate of analysis and interpretation that definitely keeps its audience from wanting more.


Hoff, J. (1995). Nixon Reconsidered: Basic Books.

Examples of Students Essays

Guanxi In Jeopary Essay Example

Guanxi In Jeopary Essay

I – Guanxi In Jeopary Essay introduction. Brief Summary of Overview of the Case: Guanxy in Jeopardy

Electrowide is a United States based company which is trying to increase its competitive position, and one of its actions for achieving that is to enhance its strategic situation in Asia. The company seeks to find a local partner to help manufacture and sell their electronic equipment that is put in cars in order to promote its business growth by expanding globally. They made the decision of doing a Joint Venture with a Chinese company, as they have realized China is gaining international presence and is forecasted to become the largest economy in the world in 2025.

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The company has chosen Motosuzhou, a large Chinese enterprise of the Beijing municipal government. The Chinese company would be also benefit from their joint venture as they could gradually acquire technology through transfer by importing equipment and design and adapt them to the automotive industry in China. The American company formed a team composed of three members who went to the local establishments of the company in order to meet the Chinese managers with the purpose of reaching an agreement for their association. The differences in doing business between both companies were quickly evident. For instance, Electrowide’s members were impressed by the fact that the Chinese team was more interested in their personal lives and families than in discussing the proposed JV.

For the first time after five weeks, its members reached some conclusions of the specific roles and responsibilities that each party would assume under the JV. Unluckily, due to the differences in the way of doing business between the Chinese Corporation and the American company, the joint venture failed. Electrowide’s members commit a mistake when presenting the Chinese company a written arrangement as the Chinese managers took that act as an offense that would destroy their future business relationship. The main problem was that Electrowide’s team failed to take into account many cultural variables that are associated when doing business in China: they did not develop Guanxi appropriately, which is an essential aspect of interrelationships in the Chinese culture that implicitly establishes trust, mutual obligations and intimacy. As Guanxi alone establishes all that features, no written agreements are needed and they are considered an


II. Case Questions

1. What are the main characteristics of the Chinese culture? How do they differ from the predominant characteristics of the U.S culture? How do these differences relate to the negotiation process?

Main characteristics of the Chinese culture:

In order to find out how the American culture of Electrowide and the Chinese culture of Motosuzhou will influence negotiations, I will develop different aspects of the Chinese culture separately while comparing them with the US. In regard of education, China is a state-run system of public education. In its culture, education is valued highly and considered very important for success. Although in mainland China 90% of the population is literate, the acquisition of literacy is still a problem particularly among the rural population. The assistant director-general for the education of the UNESCO told that “although China has maintained strong progress toward universal adult literacy, its illiterate population is still one of the biggest of the world”. Education is compulsory in the US over an age range between 5 and 16 years.

When considering the genders’ positions in China, males account for more than half of the workforce and occupy the great majority of leadership position, so that we can state that discrimination still exists. In the US, discrimination against women has changed in the nearly four decades since the enactment of the Civil Rights Act of 1964, the Equal Pay Act and other prohibitions against employment discrimination based on sex, although women continue to be paid less than men for equal work and to be disadvantaged in some ways based not on their abilities or qualifications.

With regard to values, most social values in China are derived from Confucianism and Taoism. The teaching of Confucius stress obedience, deference to elders and responsibility to community. Some other important values include harmony in interpersonal relationships and the emphasis of

the family over the individual.

The Chinese culture is distinctive from the Western culture in many ways, including how business is conducted. An important aspect of the Chinese culture is the term Guanxi, which stands for any type of “intricate, pervasive network of personal relations that every Chinese cultivates with energy and imagination”. Guanxi has to govern the attitudes toward long-term business, but because of cultural differences it is very difficult for foreigners to cultivate it. However, it is a very relevant aspect to consider if a foreigner wants to ensure a good business relationship. Developing Guanxi may take time and resources; however, the time and money necessary to establish a strong network is worth the investment. The Chinese prefer to deal with people they know and trust; and that reliance on relationships means that Western companies have to make themselves known to the Chinese before any business can take place. The relationship has not only to take place between the companies, but between the individuals at a personal level. In the US, when conducting business negotiations, people usually stay on the basis of their business relationship and don’t let their personalities interfere with the conferences.

The main problem in the negotiation process came because of different cultural backgrounds: the Western society needs written contracts in order to protect an association, to establish what every party will perform and to assure that their obligations are met, and if not to have a legal document that allows them to ask for compensation of damages in case the duties are not executed. However, trust is a basic element in the Chinese culture: people spend long time and effort in building relationships and making them so worthwhile that contracts are not needed. Because of those many differences in cultures, Americans agree that China has never been an easy place to conduct business.

2. What are the criteria that should be used in selecting a joint venture partner? Have those criteria been met in this situation? Why, or why not?

Electrowide did a structural redesign, by which various councils would assume

the majority of decisions made within the corporation. The company had plans to empower the Strategy Management Council with the responsibility of establishing processes and guidelines for exploring and establishing acquisitions and joint ventures particularly focusing on overseas opportunities.

Electrowide did a study in which Motosuzhou was investigated along with several other possible Eastern Asian partners. The criteria that were evaluated were: the partner’s physical location in the country, the size of its labor force and the strength of the resources that could enhance as well as reduce operational costs. The company was also trying to find a local manufacturing company with strong network that could readily market products produced under the JV without additional expense in the effort. Another aspect that was considered is that the local company had ties to the government officials. After analyzing all these conditions, Electrowide arrived to the conclusion that Motosuzhou was the company that best fitted their criteria. Motosuzhou appeared to be a perfect company for Electrowide to do business with; however, their relationship could not positively come to an end. It coul

3. Evaluate the composition of Electrowide’s team and of Motosuzhou’s team. Did each of the companies make appropriate choices for this negotiation? Give reasons for your answer. First of all, I am going to present the composition of both teams and the most important aspects about their members. Electrowide’s team

Tom: 55 years old, with a B.S in Mechanical Engineering. He is considered highly technical and knowledgeable about industrial operation and manufacturing techniques. He has worked 32 years for Electrowide and for distinctive positions and currently he is the manager of Material Resource Management. He has no international experience more than participating in technology transfer in Canada and his plans are to retire soon.

Barb Morgan: 42 years old with a B.S in Psychology and Computer Science. Her most recent assignment in the company was project manager for an acquisition

venture in Sweden. She speaks conversational Chinese as well as fluent French. She wants to continue seeking overseas assignments.

Mark Porter: 31 years old, he has a B.S in Finance and a MBA. His most recent position was business analyst. He is a type-A personality and a self-starter, focusing on excelling no matter what the cost or sacrifice. He was eager to do some international work.

Motosuzhou Team

Deng Zang: is 62 years old with a B.S in Business Administration. He is the factory director and speaks English poorly.

Ai Hwa Chew: 55 years old. He is a very serious, diligent and competent deputy director of Supply and Distribution.

Wang Yoo: 65 years with a B.S in Accounting and fluent English. It is hard to point out who is responsible for the lack of training and preparation of the American team, but it can be clear that the right members were not chosen. When comparing the two negotiating teams for each company, we could state that Motosuzhou was represented by three of the most senior executives, which are aged and have probably more experience in business than that of the American company. The age could also be a fact of them being more traditional and attach to strong cultural Chinese values. Electrowide’s three-person team has also a shortage in the sense that none of them has international business skills, as there is no single person having a degree in “International Business” or something related.

They are experts in other areas, but in my opinion, the company should have sent a representative that had international skills, and had learned the differences of management and cultures around the world. Individually, sending a woman to the negotiations was also a risky movement of the American company, as I will develop in the next question. Mark could also have been risky for the venture because of his inexperience and maybe a too strong personality that would not allow the Chinese members to be on “the driver’s seat”, as they are used to. But the most important aspect that, in my opinion, was not considered when establishing the team was that none of them had intercultural competences about the Chinese “way of doing businesses”. The fact was clear in some points; for instance, Electrowide always selected specific time schedules for business negotiations, while the Chinese company didn’t follow that policy. Those planned meeting do not allowed Guanxi to flow freely, therefore the company cancelled them.

4. Should Barb Morgan have been on the negotiating team? Evaluate and give your reasons. The fact of having a woman on the American team can be considered as a disadvantage for the company, in the sense that the Chinese economy is still discriminatory and male-centered. Barb was not taken into account; she was even ignored in the negotiations and instructed not to vocally participate. Probably, the company should have done a better research about the gender position in business in the Chinese culture and not send Barb to negotiations, as women are not seen as full equals to men in this culture. Because of their cultural background, Barb’s contributions were unobserved by the Chinese company, so all the efforts she was making were in some sense worthless. However, I must state that Barb was almost certainly one of the most prepared as she had international experience and was the only one speaking conversational Chinese.

5. What should Tom Sherman do?

When Tom presented Ai Hwa the written and formal contract that a lawyer in Beijing had develop in order to address every conceivable contingency his “eyes grew dim and his face flushed”. All the future meetings were cancelled and the Chinese manager called urgently the Minister of Finance. The next morning, all the facts were already in the local newspaper under the title “Motosuzhou/Electrowide, Inc: Guanxy in Jeopardy”.

Tom is obviously disappointed by the fact that the Joint Venture could not succeed as this would have contributed very positively to their expansion in Asia. In my opinion, he has to make some reparations in order to apologize for the offense the company committed. Since China is the host country, Tom should express his regret because of not having respected the rules that applied. III. Bibliography

Chapter 2 Guidestoolkits: Cultural Sensitivity: Chinese Guide, Chelsea Kling, Patrick Hibben, Eric Ansari, Sean Hawbreaker; Guanxi in Jeopardy Vicent Lo, the King of Guanxi: How an outsider succeeded in China Sex Discrimination in the American Workplace: Still a Fact of Life

Examples of Students Essays

B.Ed. Assignment Essay Example

B.Ed. Assignment Essay


Curriculum is a set of planned and purposeful learning experiences, based on intended learning outcomes and organised around development levels of students.

More Essay Examples on Education Rubric

Some of the famous definitions are :

“A curriculum is a structured series of intended learning outcomes” – Johnson, 1967

“A curriculum is an attempt to communicate the essential principles and features of an educational concept in such a form that it is open to critical scrutiny and capable of effective translation into practice.” – Lawarence Stenhouse, 1975

“A curriculum is an organised set of formal educational and/or training intentions.” – David hatt, 1980


Curriculum has been defined in many ways by different learned people – B.Ed. Assignment Essay introduction. It can be summed up as: A school’s written courses of study and other curriculum materials. The subject content taught to the students.

The courses offered in a school, and The totality of planned learning experiences offered to students in a school.

In other words we can also say :  The curriculum is a list of planned learning experiences offered to the students under the direction of the school.


Evaluation is to judge to what extent the objectives of the curriculum are achieved through implementation of curriculum. This process is undertaken in order to determine the strengths and weaknesses of an existing or an under construction curriculum so that improvements can be made in curriculum design.

Evaluation means both; assessment of students to find how much of the intended curriculum has been transacted, and also what actually happens in a classroom as experienced by the students when they are involved in learning activities. These experiences of the student$ need not be confined to the four walls of a classroom and within the stipulated time frame of a tigid school schedule. These could also include activities which form part of hidden curriculum like wearing a school uniform, standing up when the teacher enters the class and


Curriculum evaluation is very important in order to improve student learning and hence the quality of education. The following are the main purposes of curriculum evaluation.

1. To develop a new curriculum: If we need to develop a new curriculum then it is very important that we evaluate an already existing curriculum and then change it to suit our requirement, as per the need of our system and organisation.

2. To review a curriculum under implementation: It is very important after implementation of a curriculum to get regular feedbacks on it. If required amendments can be made to it for effective realisation of all the objectives related to it.

3. To remove ‘dead wood’ and update an existing curriculum: It is essential to remove obsolete ideas and practices from curriculum and include current developments in the curriculum. In order to make objective decisions about inclusion or deletion of content or practices, curriculum evaluation will be very necessary.

4. To find out the effectiveness of a curriculum: Curriculum evaluation is also necessary to know the effectiveness of a curriculum in terms of the achievement of its immediate as well as long term objectives.

Thus, curriculum evaluation can help us take objective decisions on development and implementation of curriculum. Curriculum evaluation will let us know whether the goals and tasks that we have set are actually being achieved or not.