An Activity Based Costing System

There are many several types of price methods a company can select from when calculating their costs. Two of essentially the most regularly used price accounting methods are a volume based mostly price system and an activity based value (ABC) system. Each system has their very own advantages and disadvantages and a few are more common among sure industries. Wilkerson, like many different firms, used a simple/volume based mostly cost accounting system. Under this method, Wilkerson was inappropriately allocating their prices by assigning the overhead bills based mostly on direct labor, thus calculating their complete prices and operating income incorrectly.

If Wilkerson continues to operate their firm ignoring the truth that their costs are inaccurate, it’s possible that they could make poor business and pricing choices sooner or later. Although Wilkerson’s prices are presently being calculated incorrectly, in the occasion that they decide to make use of an activity based mostly costing system, they might obtain extra accurate results.

Using a easy value accounting system is commonly easier and less time consuming than an activity based costing system, but it is also much less correct.

Wilkerson’s implementation of an ABC system would most likely be very beneficial to the corporate in phrases of each figuring out their costs more exactly and making total higher pricing and enterprise selections. An ABC system at Wilkerson would look very completely different than their present volume based system. Wilkerson’s ABC system would use machine-related bills, setup labor price, receiving and manufacturing management, engineering, and packaging and shipment as the fee pools.

The revised per unit product costs under this system would be .

17/valve, $58.20/pump, and one hundred fifteen.38/flow controller and the margins can be forty six.3%, 33.1%, and -9.9%, respectively. The outcomes when calculating product prices are so totally different depending on the price system as a end result of we are now truly figuring out the costs per unit with multiple cost pools as a outcome of every resource uses a unique quantity of the oblique resources quite than assigning the manufacturing overhead value solely based mostly on the direct labor costs.

Based on this new accounting data I would advocate that Wilkerson attempt to make an enchancment of their move controller product. Since the gross margin for this line is negative, if adjustments are made however there isn’t a improvement in its profitability, I would tell Wilkerson to contemplate dropping the line fully. Although Wilkerson would lose $420,000 in gross sales, their prices can be reduced by more than this quantity, finally increasing total earnings for the corporate. Unfortunately, there are some limitations in our analysis of Wilkerson’s alternative value systems.

One limitation is that we are unable to simply assess how the market will react to a change in the move controller line. A second limitation that we now have to contemplate when looking at our analysis is that though our value allocations are far more accurate than earlier than, these prices are nonetheless the averages for every product, which might impression how accurate we’re in determining the costs. However, if we’re capable of look previous these limitations, our evaluation of Wilkerson is helpful in shaping how the company can more accurately calculate costs as properly as be more worthwhile in general.

Affects of Physical Activity on the Heart Rate And Blood Pressure

The lab ready will train you tips on how to measure blood strain. Learn where systolic and diastolic pressure begins. Next observe venous return, heart rate, and blood stress in three totally different scenarios including: regular range, resting fee, and increased exercise.

In the circulatory system lab, college students observed how bodily activity impacts blood stress and coronary heart fee. With a companion, one student’s stress was recorded at basal (normal) fee, mendacity down, and after exercising. Normal blood strain is systolic a hundred and twenty and diastolic 80.

A normal coronary heart fee is 60 beats per minutes. Systolic stress is the pressure of blood throughout contraction and would be thought-about as the first twitch of the stethoscope. Diastolic stress is the strain within the blood vessels in between heartbeats at a leisure point and can be the final twitch earlier than the needle drops fully on the stethoscope.

These factors are thought of as lub & dub. Lub or S1 is the primary heart beat and the closing of the tricuspid & bicuspid valves.

The second coronary heart beat, s2 is dub, the closing of semilunar valves. Blood strain and heart fee enhance after physical activity because of the truth that the body uses more oxygen and releases larger volumes of carbon dioxide. In our experiment the test topic needed extra oxygen while exercising. The 25 jumping jacks preformed elevated blood pressure and heart fee. If the test was preformed on a unique check topic results may change, depending on body mass, weight, height, male or female.

If physical activity will increase, then blood stress and coronary heart rate will rise.

•Stethoscope • Test topic •Watch • Administer •Sphygmomanometer (Blood stress cuff)

See” Lab 4: The Circulatory System” 2013 eScience Labs, LLC, 10/21/2014.

Table 2: Blood Pressure and Pulse Reading
Blood Pressure
Basal (Normal)
Lying down
After exercise

Lab Questions:

1. What is systolic pressure?

Systolic blood strain is the pressure when the guts ventricles contract and pump blood out of the guts. This is the best stress within the blood vessels.

2. What is diastolic pressure?

Diastolic strain is the strain between heart beats when the guts ventricles are resting and filling with blood. This is the bottom pressure in blood vessels

3. Why is strain a sensible reading to circulatory health?

Because by way of pressure, individuals can determine how a lot blood are pumped out of the heart in a single contraction. A individual with a healthy circulation‘s blood pressure must be at the normal degree.

4. Explain the “lub-dub” sounds of the heartbeat?

“Lub-Dub” is the first and second coronary heart sounds which are clearly heard with a stethoscope. These sounds are the closing of the guts valves. •The first coronary heart sound, know as “lub” starts when the ventricles contract. The atrioventricular valves are closed and the blood is pumped out of the guts. The second coronary heart sound, known as “dub”, begins when the ventricles relax. The semilunar valves are closed and the ventricles are crammed.

5. Why do blood stress and heart rate change after exercise?

The muscular tissues within the body want more oxygen during train. The coronary heart then pumps extra blood to the lungs for fuel exchanging. Since the center needs to contract more durable, the blood strain and heart price shall be elevated.

6. How may the leads to Table 2 change if another person performed the activities? Why?

The leads to Table 2 could be decrease or greater if someone else performed the actions because the sex, height, weight, and well being could additionally have an effect on the results.

7. Why is it essential for blood to move in just one direction?

Every part of human body needs oxygen so as to perform works properly. Oxygen-rich blood supplies oxygen wanted to each a half of the body and oxygen-poor blood needs to move to the lungs to change fuel. If blood flows backward, the body won’t get the oxygen it wants to take care of normal homeostasis subsequently will in all probability be under a severe threatening.

In this experiment, we noticed that the blood stress and heart fee vital increased after the subject exercised. From table 2, we noticed that the blood pressure increased from 120/75 to 140/80 and the pulse elevated from 60 beats /minute to 68 beats /minute after exercised. The price of blood stress and pulse had been lowest when the topic lied down, which solely 120/60 mmHg for blood pressure and fifty six beats/minute for the coronary heart beat. Since the blood stress and heart rate raised as body motion elevated, we concluded that this may be a statistically important outcome.

Blood pressure measurements generally mirror arterial blood stress. The high and low factors of blood pressure are expressed in millimeters of mercury (mmHg). The normal blood stress in wholesome particular person is 120/80(mmHg). Blood pressure is often measured with the sphygmomanometer (blood strain cuff) which normally composed of a cuff with an inflatable bladder and a mechanical manometer with a rubber bulb.

Activity Based Costing – Glaser Health Products Case


Glaser Health Products manufactures medical items for the health care business. Production involves machining, meeting and portray. Finished units are then packed and shipped. The financial controller is involved to introduce an activity-based costing (ABC) system to allocate (or distribute) indirect costs to products. Indirect prices, as distinct from direct costs, can’t be unambiguously linked to specific merchandise. The controller want to calculate product costs primarily based on ABC for planning and management, not stock valuation. Under an ABC system, the allocation of costs to merchandise is achieved through a minimal of four analytical steps.

Firstly, costs are grouped into exercise levels.

Secondly, cost drivers are chosen for each activity stage to hyperlink activities with prices. Thirdly, for every exercise level, a value perform is defined to arithmetically describe the relationship between cost drivers and prices. Finally, a unit allotted price is calculated for each product (Schneider, 2012). This paper outlines a process for introducing an ABC system at Glaser. The paper is divided into six sections.

The first section teams price categories recognized at Glaser by division. The second section teams value categories by division and activity degree. The third part identifies particular price drivers for each activity degree. The fourth part explains preliminary stage allocation. The fifth section explains primary stage allocation. The final part summarizes the main conclusions.

Cost Categories by Division

Glaser is organized into three functional divisions – Operations, Sales, and Administration. Operations is the only price or activity center. Glaser acknowledges 22 price categories. These cost classes are grouped by division in Table 1, proven in the appendix.

Cost Categories by Division by Activity Level

The second step in an ABC system entails grouping costs primarily based on the extent of exercise at which they’re generated. An exercise entails the movement or dealing with of any half, part, or finished product throughout the related organizational unit. The rationale for this grouping is that costs at each activity degree are determined by different price drivers. Four ranges of exercise are commonly acknowledged – unit, batch, product and facility degree. Unit-level actions are probably the most granular level of exercise. They are performed every time a sub-unit is produced. Unit-level actions are on-going and mirror basic manufacturing tasks. Direct labor or direct materials are examples. Costs of these actions mainly differ according to the variety of items produced. Batch-level actions are related to batch (rather than continuous) manufacturing processes.

They are carried out every time a batch of product sub-units is produced. Typical examples of those prices relate to machine setups, order processing, and materials han¬dling. Costs of these activities vary mainly according to the number of batches produced, not the variety of items in every the batch. Product-level actions support production of every product. The prices of these actions range mainly according to the number of separate product models. Examples embrace sustaining payments of materials, processing engineering modifications, and product testing routines. Facility-level actions are frequent to a big selection of totally different products and are essentially the most difficult to hyperlink to individual product-specific activities. These actions sustain the production process at an general manufacturing plant or facil¬ity. Examples embrace plant supervision, rental expense and other constructing occupancy prices. Some companies, together with Glaser, choose not to allocate facility-level prices to product costs.

Based on these exercise degree distinctions, the 22 Glaser cost categories could also be grouped by division and activity degree as proven in Table 2. By means of digression, it is value mentioning that as a broad generalization, unit-level actions tend to generate mainly variable prices while and facility-level activities tend to generate mainly mounted prices, although there can be exceptions. Activities within the different two activity levels are inclined to generate a combination of variable and fixed (Hansen & Mowen, 2006).

Cost Drivers by Activity Level by Division

Cost drivers may be identified for every exercise or value category based on statement, discussions with administration, simulations and statistical studies. The secret is to determine the habits of oblique prices with respect to exercise or resource utilization in every activity middle (Leslie, 2009). These efforts have identified the eight price drivers proven in Table 3. Direct labor assembly costs are, by their nature, immediately traceable to individual products. Therefore the related cost driver for this value is the variety of Direct Assembly Labor Hours. The different 21 value classes are indirect costs. At the unit exercise degree, electricity meeting prices are likely to range with Direct Labor Hours, Assembly. Similarly, the three machining prices grouped on the unit-activity stage are prone to vary with by the variety of Direct Labor Hours, Machining. Secondly, on the batch exercise degree, paint price is prone to differ primarily with the Number of Batches Processed. Painting exercise is the only batch exercise at Glaser.

Thirdly, at the product activity stage, the 2 Operations prices are more likely to range mainly with the Number of Units Produced and the three Sales costs are also prone to range primarily with the Number of Units Produced. Finally, at the facility-level, the 5 Operations costs are prone to differ primarily with the Number of Units Produced, the Square Feet of Building Space Used, Payroll Costs, the Number of Employees, and the Change in Number of Employees. The three Sales costs are also likely to differ primarily with the Number of Employees. The three Administration costs are prone to range mainly with the Number of Employees, the Change in Number of Employees and the variety of Square Feet of Space Used. In abstract, eight separate price drivers may be used by Glaser to link actions with oblique costs and at last allocate these prices to particular person products. These cost drivers are summarized by activity degree by division in Table three.

Preliminary Stage Allocation

Direct costs may be linked immediately to a product with out the necessity for a cost driver. This is not true for indirect costs. An indirect price requires a value driver to link that value with an exercise and eventually a product (Kimmel, et. al., 2010, Chapter 5). The first step in allocating indirect prices to merchandise is to complete a preliminary stage allocation. This involves allocating the assist heart costs to the activity centers. In the case of Glaser, there is solely one activity center, Operations. The Glaser controller has decided that the ABC system applied at Glaser should allocate all oblique value categories to products apart from the three Sales and three Administration classes categorised as facility-level prices. The solely non-activity center costs that have to be assigned are the three product-level Sales division prices. This allocation might best be demonstrated with an example as summarized by Table 4 supplied in the appendix.

The desk assumes Glaser produces two merchandise, A and B, with 30,000 models of every product produced during the period. It also assumes that product-level Sales division costs total $300,000. Allocation of these non-activity heart prices lead to unit costs of $5 for Product A and $5 for Product B. These unit costs are identical at $5 as a end result of the variety of models produced is equal at 30,000 models for Product A and 30,000 models for Product B. These non-activity heart unit prices must be added to unit costs derived from the primary stage allocation.

Primary Stage Allocation

In the first stage allocation, activity middle (that is, Operations division) costs are assigned to each of the 2 products. In the example summarized by Table 5, the thirteen costs assigned to Operations totaled $2,041,000. Allocation of these costs primarily based on the assorted cost drivers leads to unit costs of $40.60 for Product A and $27.43 for Product B. Once the $5 non-activity center unit cost is added to every product, the entire allotted unit cost is $45.60 and $32.forty three for Product A and B respectively.


Accounting offers details about the financial health of a firm. That data is utilized by a wide range of stakeholders and different involved events including managers, buyers, funding analysts, employees, suppliers, prospects, monetary journalists, and regulators. At the broadest stage, the data is used to improve resource allocation. ABC is an efficient example of accounting data being used to raise useful resource effectivity. ABC permits administration to methodically identify activities and sources used to provide a product. The system distributes indirect prices to particular person products and in that method improves product costing and pricing which in the end impacts shopping for decisions by shoppers and investment selections by management and buyers (Edmonds & McNair, 2012).

Finally, the Glaser controller determined that the ABC system at Glaser won’t allocate all indirect cost classes to merchandise. The three Sales and three Administration division cost categories categorised as facility-level prices are excluded from the allocation process. To that extent, prices are not absolutely distribute or allotted to merchandise. The excluded sales and
Administration costs should be recognized at some stage through the product value setting course of in any other case those prices will not be recovered by the resultant product prices.

Edmonds, T.; Olds, P. & McNair, F. (2012). Fundamental monetary accounting concepts. Kindle Edition.
Hansen, D. R. & Mowen, M. M. (2006). Cost management accounting and management. Ohio: Thomas South-Western.
Kimmel, P.D., Weygandt, J.J. & Kelso, D.E. (2010). Financial accounting: Tools for enterprise decision-making (5th ed.). John Wiley Sons: Hoboken, NJ.
Leslie, C. (ed.)(2009). Management accounting: data for creating and managing value. McGraw-Hill Australia.
Schneider, A. (2012). Managerial accounting: Decision making for the service and manufacturing sectors. San Diego, CA: Bridgepoint Education.

activity 2 history ass

Assignment 2

2.1Explain why the expression ”God, gold and glory can be utilized to typify the early European voyages of discovery.


Religious enthusiasm assumed a important part within the early European voyages about discoveries. Christianity ministers voyaged around the globe to serve as interpreters as nicely as preachers. Their primary purpose might have been to unfold those catholic space.


Leaders battled many wars. They battled towards one another these wars were extremely expensive, along these traces they required to find parts about gold in order to find a way to pay for them.

They decided to travel the world to find it and it was a wealth.


Insinuates to the competition between governments. A few lords looked for to arrange their claims to recently reached domains to fortify their place in legislative points. Another cause was for them to have acknowledgment and notoriety, their names to go in history.

2.2Compare Portuguese and Spanish motion relating to their newly discovered

Portuguese and Spain were the major examples of the Age of Revelation.

Portuguese centred more on exchange with the nations they discovered. They didn’t pay much consideration on taking the areas. Brazil is the as it were region that was taken by Portugal. They were too focussed on sugar manor which were labored by slaves they took from different nations they basically favoured African slaves since they labored way higher and had a parcel of power. Whereas, Spanish realm had been fascinated by colonization of the nations. They wanted to spread the Catholic faith around the world.

They skilled three main civilization inside the world and have been genuinely astounded by what they discovered colossal riches in gold and silver. They oppressed and demolished the neighbourhood populaces. The numbers of the locals dove in portion of since of struggle in opposition to the colonial forces. Spanish victory was pushed by Gold, wonderfulness and God.

2.3Discuss in the way by which Mercantilism worked in apply.

Mercantilism was based mostly on the thought that nations riches and control were best served by trades, to gather useful metals like gold and silver.

Governments as typically as attainable locked of their soldiers would possibly to ensure close by markets and provide sources have been secured to strengthen the thought that international locations financial intensely depends on its provide assets.

In the occasion that a rustic wants one thing and so they don’t have it they will exchange with another nation that doesn’t have belongings they have.

They motivated trades and disheartened imports more. Consequence much less and collect the adjust in a shape of gold and silver. They too promoted the populace for making the country’s army strong and for increasing its useful capability.

Activity Based Costing (ABC) As A “Costing Method’

As the Management Accountant of a local NHS hospital I am going to put in writing a report for the senior administration group on the hospital that analyses the problems raised in the view attributed to Gordon Brown. It is difficult to assume which allocation approach the hospitals have used, but I am going to describe the Traditional Costing approach and the Activity Based Costing strategy, which I will describe in more detail. 2. The Definition of Activity Based Costing

Activity Based Costing (ABC) is a ‘costing method’ (Fleming & McKinstry, 1998: 216), which recognises that costs are incurred by the actions, which occur inside the organisation, and for every exercise a value driver may be recognized.

Those prices, which are incurred or driven by the same price drivers, are grouped together into price pools and the fee drivers are then used as a basis for altering the prices of every exercise to the product. 2. 1 Cost Pools A value pool is a set of prices, which perhaps ‘charged to products’ (Bendry, Hussey & West, 2001: 465) by means of a common cost driver.

Examples of costs swimming pools are the ability, material handling, material receipt, and production planning, gross sales administration, get-up price and buying. 2. 2 Cost Drivers A value driver is any activity or sequence of activities, which take place within an organisation, which trigger prices to be incurred. Costs drivers aren’t restricted to departments or sections, as a couple of exercise could additionally be recognized inside a department. Examples of value drivers are the ‘volume of raw materials dealt with within the organisation, the variety of orders placed by clients or the number of machine hours’ (Glautier & Underdown, 2001: 468).

Understanding ABC when it comes to overhead costs ABC emphasises the necessity to acquire a greater understanding of the behaviour of overhead costs, and thus ascertains what causes overhead costs and the way they relate to merchandise. ABC recognises that in the long run most costs are not fixed, and it seeks to grasp the ‘forces that cause the overhead prices to change over time’ (Fleming & McKinstry, 1998: 224). ABC Systems ABC methods assume that cash outflows are incurred to acquire a provide of resources, that are then consumed by activities.

In different words, it’s assumed that ‘activities cause prices and likewise that products (or services) create demand for activities’ (Drury, C, 1999: 713). A link is made between actions and merchandise by assigning costs of actions to merchandise based mostly on an individual product’s consumption or demand for every exercise. ABC systems merely recognise that businesses should perceive the components that drive every main exercise, the value of actions and how actions relate to merchandise.

Activity Based Costing -Possible causes for the variations Gordon Brown believes that a lot of the variation in the unit prices of operations is all the means down to ‘poor management’ (Smith ; Cracknell, 2/11/01) but there are other attainable reasons to clarify the variations within the actions in the local hospitals differentiating. 3. 1 The design of ABC systems involves 4 phases. The ‘first stage’ (Hussey ; Hussey, 1999: 213) is to establish the main actions in the organisation.

Examples of actions include machine related activities (e. g. for operations and monitoring patients); direct labour associated activities (e. g. docs and nurses) and varied support activities. three. 2 The ‘second stage’ (Hussey ; Hussey, 1999: 213) requires that a cost centre be created for every exercise for instance; the entire prices of all set-ups would possibly constitute one cost centre for all set-up related prices. 3. 3 The ‘third stage’ (Dyson, 2001: 294) is to establish the elements that affect the prices of a particular exercise, for example the prices of a hip alternative operation ranges from 9,337, depending on the hospital.

The variations in prices could rely upon the size of the hospital, the variety of sufferers, the funding acquired and the reputation of the hospital when it comes to the surgeon’s credibility. 3. 31 The term value driver is used to describe the ‘events or forces which are significant determinants’ (Hussey & Hussey, 1999: 214) of the prices of the activities. In other words, cost drivers symbolize these elements whose prevalence creates the prices.

For example, if for a bypass operation a heart-monitoring machine were required, it might symbolize the fee driver for a heart bypass operation. three. four The final stage is to ‘trace the value of the activities to the products’ (Dyson, 2001: 296) in accordance with a merchandise demand for the activities. The number of transactions it generates for the fee driver measures a products demand for the actions. If we assume, for instance, that the whole prices traced to the fee centre for a particular operation was a 100,000 and that there have been a hundred operations in the course of the period.

The charging out price could be 1000 per operation. ABC would hint the prices of other activities using a similar approach. 4 Possible causes for the variations (in reference to a CIMA examine of Accountants and Finance Directors) A CIMA examine was carried out to ‘examine the challenges confronted by NHS value accountants’ (Northcott & Llewellyn, 2001) to explore the fee variations between hospitals for healthcare cost data to be useful for ‘benchmarking and decision-making’ (Northcott & Llewellyn, 2001).

Activity Based Learning in Commerce Education

Vocational schooling covers education and ability established in any respect ranges from post-primary to tertiary education each by way of formal and non-formal program. Technical and Vocational Education, defined it as a “Extensive term accepting these elements of the tutorial process together with, along with general education, the examine of applied sciences and related sciences and the acquisition of practical abilities, attitudes, understanding and data regarding professions within the numerous sectors of financial and social life.

The primary objectives of the employment education are to fulfill the nationwide goals of improvement and the removing of joblessness and hardship, to impart education acceptable to elevated manufacturing and efficiency, financial advancement and private prosperity, to meet the requirement for proficient and middle-level workforce for the growing sectors of financial system, both organised and messy, to draw in appreciable section of inhabitants to different commerce courses in order to reduce the push to fundamental education programs of universities and establishments for greater figuring out and to organize students for self-reliance and gainful self-employment.

The primary goal of Commerce schooling the preparation of people to get in upon a business profession, or having actually gotten in upon such a career, to render more effective service therein and to advance from their current ranges of work to greater ranges.

” During the publish self-reliance period, commerce schooling has turn out to be some of the attainable pursuits in the wake of industrialization.

The majority of the Education Commissions have truly held that commerce training is primarily meant for providing the trainees thorough understanding of assorted practical areas of organisation so relating to put together people needed by the neighborhood for the capabilities of commerce, commerce and market.

Business activity exists in virtually each day-to-day activity that happens in the environment. Formal programs at schools and colleges are just organized, academic presentations/records of the expertise.

For educating any subject successfully first of all instructor must be clear about its basic in addition to specific objectives of every topic/concepts as a end result of it will solely assist the teacher in selecting the suitable approach and method of instructing based on the content. So for teaching commerce successfully instructor needs to be thorough with the goals of teaching commerce at all ranges. Commerce is a topic which is very near us, so for efficient teaching of commerce it’s all about listening, questioning, being responsive, and remembering that each student and class is completely different.

For this trainer should undertake Socratic instruction strategy. It’s all about eliciting responses and developing the oral communication skills of the quiet students. It’s all about pushing students to excel, which is basic requirement of commerce educating. Commerce is a topic the place a teacher can use all the methods successfully similar to lecture, discussion, function taking half in, seminar, supervised as properly as impartial research, project method, area trip, etc. A major concern nonetheless is that teacher ought to really use these strategies in classroom instructing.

Activity technique is quite appropriate for teaching Commerce as a Vocational Subject. In the wards of Rousseau, “Instead of creating the child stick with is books hold him busy in workshop where his hands will work to the profit of his thoughts. ” Thus studying by doing, by activity and expertise is the first and essentially the most natured type of studying. One of the arguments in opposition to using these methods is that they consume more time but when we use completely different strategies in accordance with the needs of the content material then it’s going to help in reaching HOTS on the identical time they aren’t in any respect time consuming.

For instance when you subject journey as a method for teaching banking it will eat on the most two-three hours to take students to the nearby financial institution and observe the capabilities of the staff of the financial institution after which the instructor can just focus on in regards to the observations of the scholars in the class room and with this the chapter might be over. This may also help in retention of information for longer period. This can be one of many ways to facilitate learning i. e.

relating the curriculum to the student’s existence. Teaching of commerce may be made simpler by relating the subject/content with the day by day lifetime of the scholars and commerce is such a topic who can be related with the day by day life of the scholars by giving examples, by adopting project primarily based studying technique. Right from the start we’re saying that commerce is a practical subject in addition to associated to actual life, so for teaching it effectively we must always encourage students’ participation.

For students participation instructor ought to present opportunity to students to ask questions, answer questions in a meaningful way, offer challenging and thought frightening ideas, plan interactive activities, present approval for students’ concepts, incorporate student’s ideas into classes, and ask college students whether they have understood the idea before proceeding. Keeping in view the importance of exercise technique for commerce schooling we present this paper entitled “Activity Based Learning in Commerce Education – With Special Reference to Vocational Commerce Education”.

The primary goals of this paper is to: •Describe the meaning and significance of activity-based training. •Apprise the Service Activities in commerce based vocational training. •Explain the Internship/On-the Job Training activities in commerce based mostly vocational training. •Analyze the School/College based Enterprise Education – Production-cum Training activities in commerce based vocational education. •Examine Education and Business Partnership/Institute – Industry Linkages activity in commerce based mostly vocational training. Meaning and Importance of Activity based Learning

Activity-based instruction involves the actions. This is in reverse of pure lectures. It means hands-on approaches to instruction, using manipulative to interact multiple senses, as opposed to simply listening to a lecture. For instance, the trainer used note cards in a lesson to show complete topics and predicates. On the note playing cards he wrote (from a prompt) full topics and complete predicates, separate from each other, and had the scholars find their match. As opposed to only listen the teacher tells them what the variations are, they see them, consider them, and synthesize them.

Activity-bases instruction revolves around college students studying though hands-on actions. This methodology could be great, particularly for tactile learners. It breaks up the monotony of the essential teacher-led lecture; students listen and take notes system. Let’s face it, not all students learn from listening to their trainer drone on for 50-90 minutes a day. Activity-based permits college students to show an understanding of the fabric and, normally, work with a associate or group, which ends up in socialization Activity based mostly studying, then again, helps youngsters connect their studying to real life and encourages them to progressive ideas.

In the tip, it is only creativity that leads to path breaking discoveries and innovations in the world. Activity based learning, due to this fact, holds the key to higher and more relevant training. What is Hands-On Learning? Hands-on learning is learning by doing. Hands-on learning involves understanding issues whereas doing and experiencing them which as we know are the best type of understanding. This can be carried out by way of simple actions and toys primarily based on elementary scientific ideas which closely simulate real-life eventualities, give enough scope for innovation and problem and make studying science fun and thrilling.

Vocational education has at all times understood that if you need someone to be taught to restore an automobile, you need an vehicle to repair. If you need to educate somebody to cook dinner, you put him or her in a kitchen. Did anybody hear of instructing somebody to swim in a conventional classroom? Likewise, we do consider we’re studying that so as to truly train science, we should “do” science. Hands-on studying means many different issues to completely different individuals. It has turn out to be a slogan and is often used to describe any activities in lecture rooms that use materials.

Hands-on learning, nonetheless, just isn’t merely manipulating things. It is engaging in in-depth investigations with objects, supplies, phenomena, and concepts and drawing which means and understanding from these experiences. Other terms for this are inquiry learning, hands-on, and minds-on studying. Learning by well-planned actions and experiences in a well-engineered program is a quality instructional strategy. It causes college students to rely on the proof as a substitute of upon authority (encyclopedia, minister, physician, textual content, teacher, parent).

Most students reside in an authoritarian world with little or no opportunity to apply decision-making as a result of nearly everybody tells college students what to do and when to do it. We continually graduate college students, who don’t yet have the flexibility to arrange a easy experiment with controlled variables, gather and interpret proof, or make appropriate interpretations based mostly upon that evidence supplies students with a similar set of experiences so everyone can participate in discussions on a level enjoying subject regardless of their socio-economic standing. In this way, special benefits usually are not awarded to those who, by advantage of their wealth or

background, have a higher number of experiences beneath their belts forces student thinking by requiring interpretation of the noticed events, rather than memorization of appropriate responses. Activity based mostly studying methodology is adopted in vocational commerce schooling in +2 stage Vocational Education Programme and developed curricula & tutorial material. For improvement of vocational commerce curricula we invite the experts from professional establishments, college departments, vocational commerce academics and industrial experts for preparing in activity based mostly.

In this curricula we not solely present the syllabus but in addition present the actions like course introduction, job alternatives, job description, job evaluation which includes knowledge, skills & persona traits, course goals, scheme of studies & examination, on-the-job training web site & syllabus, inputs for the course, companies for procurement of inputs, suggested list of collaborating organizations, educating workers and their qualifications, suggested listing of reference books, career mobility, and record of specialists contain for improvement of the curriculum.

Simultaneously, we additionally developed activity based educational materials to involving the industrial experts. We also utilize the services of industrial consultants for curricular transactions, skill/practical coaching, on-the-job coaching, apprenticeship training and evaluation of student’s efficiency and conducting campus interviews for placement of scholars. For implementing exercise based learning in vocational commerce schooling the following actions are mainly adopted aside from the transaction of concept and practical activities: Service Learning Activities

Service studying exercise is a method of teaching whereby college students study and develop via energetic, unpaid, participation in organized tutorial and sensible actions which would possibly be carried out in and designed to satisfy the needs of their communities. Service learning hyperlinks actions to the school/college curriculum and offers students with a real-world context during which to use their academic abilities.

Through service learning, college students study important thinking, communication skills, teamwork, civic responsibility, mathematical reasoning, drawback fixing, public speaking, vocational expertise, computer abilities, scientific methodology, analysis skills, and evaluation. Service learning might happen in the school/college, the community at massive, in non-profit community companies, private companies, or government businesses.

This service can also be a automobile through which colleges and faculties can educate the skills of democratic citizenship. By allowing college students to enterprise out of the classroom to examine the world round them, and by providing them with opportunities to handle the issues they see, service studying teaches younger folks that they’ve the facility to alter their communities and their world for the higher.

Equally essential in any discussion relating to service studying is the connection of most of these activities to the educational applications skilled by all students. The following components are essential to any service-learning program: •Integrated curricula wherein group service actions are a natural adjunct to classroom studying experiences. •Preparations whereby college students establish and analyze a problem, select and plan a project, and receive training and orientation previous to the service.

•Action, which is meaningful, applicable for the ages and abilities of the students primarily, concerned, is supervised, and offers for a sense of ownership by the students during and at the conclusion of the project. •Reflection time consisting of structured discussions, readings, working on a project, etc. , all designed with the concept students should be thinking critically and studying from their experiences as an individual or as a bunch.

•Celebration of the achievements and accomplishments of the students to be shared with the scholars and the recipients of the services as nicely. Through service learning activities, students come into contact with determination makers in their communities (e. g. , business folks, authorities officers, and different members of the community). Because of projects that address actual wants, students must search the help of neighborhood members and leaders, and the group is prepared to see its young folks as drawback solvers and full members of the group.

The extra college students work in the community, and the extra successes they expertise, the extra probably they’re to proceed to be concerned after they depart colleges and schools. The following student service learning outcomes: Service Outcomes: •development of strong values and cheap morals •a sense of non-public price and competence •positive self-worth •a willingness to explore new roles and interests •a willingness to take risks and an acceptance of recent challenges •acceptance of the implications of behavior

•ability to take duty for problem solving •sense of the obligations of public life in a democratic republic Intellectual Development and Academic Outcomes: •increased basic academic expertise corresponding to studying, writing, calculating, speaking, and listening •enhanced ability for drawback solving, reviewing decisions, analytical criticism •learning-from-experience-skills, corresponding to observation, questioning, knowledge •application, summarizing, testing and assessing results •motivation to learn and retain what has been realized.

Social Growth and Development Outcomes: •concern for the welfare of others •social responsibility •political methods •civic preparation •exploration of service-related profession paths •sensitivity towards individuals from a wide range of backgrounds •development of character, judgment, insight, and sensitivity to underlying themes Internships/On-the-Job Training Activity Internship means unpaid work-based experiences the place a pupil “samples” a selected trade or business for a time period by working on a single project or a selection of different tasks.

It defines “Internships” as extremely structured office experiences taking place over numerous weeks during which a pupil completes a planned sequence of activities or a project(s) and achieves a set of studying objectives designed to offer a broad understanding of a business or occupational space. On the Job Training (OJT) refers to that part of vocational curricula which takes place in an actual job scenario under the supervision of an professional in plant supervisor or grasp craftsman, aiming at the growth of proficiency and self-confidence.

On the Job Training (OJT) is an integral part of the vocational curricula, which allows the students to use theoretical data in the actual work state of affairs. This helps the coed to look at and understand the sensible intricacies and make them nicely geared up, confident and motivated so that he will be capable of take up any task with ease. As an preliminary step, it’s proposed to train the students for 30 days in the involved industrial agency throughout end of the tutorial year, which gives exposure to the latest know-how, and equipment, which aren’t out there in the schools and schools.

Thus the scheme will definitely improve the vocational ability, competency of the scholars and thereby the quality of Vocational Commerce Education. The on-the-job coaching offers the coed a guarded exposure to the actual world of work under the supervision of skilled employee and instructor guide, earlier than the person fully/really enters the job on permanent basis as an employable worker. The analysis research point out that the on-the-job work expertise makes an individual suitable for taking on self-employment since this coaching develops motivation, self-confidence and proficiency in manufacturing.

It is the one mode of instruction in vocational programs, which goes past the extent of skill training and takes the individuals into the area of intricacies of the occupational subject. The total impression of on-the-job training is to train the coed in the competency of work, to realize self-confidence and work habits and attitudes before these people enter the precise occupational area that’s to arrange sq. pegs for the square holes.

Internships/on-the-job coaching assist students transcend from school/college to the work place by offering “hands-on” learning in real work settings over a comparatively long time period. The experience is designed to provide students a greater sense of the jobs within a particular enterprise or trade. Further, the internship supplies college students with information about all elements of the enterprise to aid them in understanding, through expertise, how each part of an organization aids the opposite in assembly the goals and aims of a enterprise or trade.

Internships are designed to permit students to accomplish the following: •Apply primary abilities to the office by observing the relationship between academic expertise and knowledge and a specific job •Develop employability and problem-solving skills which could be transferred back to the classroom •Increase vanity by changing into a priceless and productive employee in an grownup environment •Focus on a career interest via taking part in an in-depth, day-to-day job experience •Recognize the connection between school/college and the office and how each are associated and essential to attain private and professional goals.

Internships involve many extra partners than simply the participating college students.

At a minimal, the following people and organizations should be included in any internship program: •Students who might be working with a trainer and a business or a neighborhood organization as an intern •Parents/guardians who might be providing assist to the scholar and/or soliciting cooperation from numerous companies and industries in the neighborhood.

•Educators who shall be working with the scholars to outline the internship activities; present continuous instruction, advice and supervision; help the student integrate their office actions with the classroom; and, coordinate the logistics of the internship •Business and neighborhood organizations which can collaborate with the instructor and the scholar, provide alternatives for the scholars to finish their intern activities, instruct and consider the student and coordinate internship actions with the schools and schools •Community companions (e. g., chamber of commerce, labor unions, service organizations, and so on. ), which may provide internship, experiences for students and help to recruit different group organizations and businesses.

As a half of the internship/on-the-job expertise, college students shall be anticipated to: •Discuss all assignments with both the trainer and the workplace supervisor. •Review and perceive all the performance standards established for the internship assignment and understand what constitutes an appropriate level of efficiency. •Know the job site expectations, rules, tradition, and the character of the job to be performed. •Accept suggestions and constructive criticism from the job supervisor.

•Develop a frequently scheduled time for conferences with the job supervisor to evaluate previous efficiency and talk about future tasks and expectations. •Maintain communications with the instructor assigned to coordinate the internship program concerning both constructive and adverse feelings concerning the task. •Learn concerning the total nature of the business or industry earlier than the internship begins. •Become conversant in the specific work being carried out within the area assigned, the staff with whom you could be working, and the job duties they perform. •Become educated about your particular task and how your duties will fit into the overall operations of the business.

•Determine the office expectations regarding costume and customarily accepted business practices. •Know and understand the hours to be labored and the procedures to be adopted if late or absent from the job. •Become knowledgeable with any equipment and the security measures for use when working the gear. •Learn the tasks to be accomplished and the person(s) apart from the supervisor to whom one can turn to with questions or to help resolve problems. •Complete all forms, materials, and analysis sheets required prior to and in the course of the internship. School/College Based Enterprise/Production-cum Training Activities Small business is the lifeblood of our financial system.

Research, breakthrough considering, thought generation, processes, and relationships are the weather entrepreneurs convey to the market. Students need to study and explore the challenges that are inherent in starting a brand new business or sustaining an existing enterprise. Entrepreneurs embody the advertising ideas in creating items, companies or concepts for shoppers. Entrepreneurship begins with forming the attitudes and unique talents associated with that of a risk-taker.

Entrepreneurship, entrepreneurial expertise, and the financial role of citizens are all a part of the research of business, trade, labor, and agricultural organizations and their position in an area, state, national and worldwide economic system.

General knowledge of business operations and economics isn’t only important to a student’s capability to get a job, you will want to job success and to the vitality of employing businesses. Agencies working with small enterprise growth say lack of appropriate management and marketing expertise are the most common factors in small enterprise failures during the first year of operation. For many entrepreneurs, enterprise success is dependent upon the skills they achieve in school/college.

Work-based studying and advertising schooling deliver data of business operations and financial techniques into the overall and the vocational commerce curricula. All students, regardless of future career aspirations, want an understanding of promoting, enterprise, and economics.

Students concerned in a marketing, school/college-based enterprise exercise have the responsibility to: •Design a profession improvement plan to achieve personal, academic and career targets. •Use a variety of communication technologies to successfully communicate with associates, prospects, employers and suppliers. •Explain the character of threat management. •Explaining and comparing forms of unit stock management techniques. •Describe and clarify the forms of economic methods, components which affect pricing and determine pricing methods. •Prepare insurance policies and procedures for extending credit and evaluating credit score risks. •Prepare a cash move and profit/loss statements. •Determine the factors associated to lease or buy of a facility.

•Develop an organizational plan. •Write job descriptions, personnel policies, and set up standards for job performance. •Develop a marketing strategy and set up objectives for the business. •Describe the elements coming into into the number of a enterprise location. •Analyze varied types of enterprise possession. •Describe and interpret major tips offered by the Occupational Health and Safety Act. •Distinguish between business ethics and social responsibility. •Identify a manager’s position in customer relations. •Recognize issues and implement plans of motion to result in change. •Explain the connection between span of management and delegation.

•Describe the position of management and staff in the achievement of high quality. •Describe the client focus of whole high quality management. •Interpret market analysis to identify goal marketing. •Estimate market share for a specific services or products. •Choose a marketing plan and project the outcomes of the plan. •Develop a promotional plan for a enterprise. •Develop a promotional plan and getting ready a promotional finances. •Develop a sales promotional plan. •Explain the key factors in building a clientele and growing effective buyer/seller relationships. •Design a sales training program. Establishing Business and Education Partnerships/Institute Industry Linkage Activities.

It is well-known that schools alone can not provide college students with the entire necessary academic and technical expertise necessary for them to be successful. What is needed is the assist and cooperation of the group at massive and the enterprise and trade sector in particular.

Through the formation of enterprise and training partnerships, academics and employers can create learning opportunities, which can expose students to the talents, experiences and attitudes essential in today’s work place environments. Not only do these associations present an actual world context the place students can apply what they’ve realized in the classroom but additionally they present important rewards to the employer as well. Features In Developing Linkages •Identification of vocational alternatives.

•Development of curricula and tutorial materials •Utilization of facility/infrastructure in trade for particular skills coaching, specialized ability training, on-the-job training and apprenticeship coaching. •Utilization of pros and technicians for curricular transaction and ability coaching •Evaluation of student progress and certification. •Placement in Industries and business organizations The following are a few of the advantages to the business and business sector as a end result of establishing a partnership with the schools/colleges: •Developing employee satisfaction from sharing time and abilities with the scholars •Enhancing the business picture locally.

•Creating the prospect of figuring out and attracting higher future staff •Favorable publicity for all companions •Creating the chance to affect the course of education •Improving morale of the scholars, academics, directors, and employees •Giving college students a better understanding of the free enterprise system •Communicating the group at massive and the enterprise and industry sector specifically the school/college targets and the obstacles confronted in meeting these objectives.

•Increasing school/college delight with placement of scholars •Improving college attendance, punctuality and educational achievement For creating a plan for business/education partnerships, it is essential to survey the group.

In conducting this recruiting analysis, the following questions must be considered: •What businesses and industries are located in the district? How large are they? •Are the businesses and industries native, statewide, nationwide, or worldwide corporations? •Do the organizations have public service packages and/or a public relations employees who can be excited about furthering a business and training partnership? •What companies presently make use of mother and father of scholars or relations of teachers within the school district? •To what extent does the business or trade offer items and/or companies, which might, are of benefit to the students’ education? •Who is the ultimate determination maker in the business or industry being recruited?

The School’s/Colleges Role in Establishing Business and Education Partnerships The following are a few of the steps a college or faculty ought to take when attempting to establish a collaborative relationship with business and business: •Create awareness inside the school/college community of the ideas and the event of enterprise and schooling partnerships. •Develop a business and education partnership task drive to explore varied partnership alternatives. •Develop a partnership plan that displays the needs of the school/college neighborhood and the capabilities/offerings of the business/industry sector. •Seek a dedication from the school/college board, school/college administration, instructing employees and the senior management workers of the enterprise or industry.

•Ensure that the targets and objectives of the partnership are clearly understood by all parties concerned in this system. •Incorporate the partnership into the school’s/colleges actions to the utmost extent attainable. •Develop an ongoing assist system for the partnership. •Ensure that the partnership is curriculum centered. •Establish evaluation criteria and a recurring analysis timetable for the partnership. •Publicize partnership activities all through the neighborhood and highlight the optimistic outcomes achieved via the cooperative arrangements. •Create partnerships in important academic areas where normal enterprise and industry pursuits will not be obtainable.

•Designate particular program coordinators at each the school/college and the business/industry sites. •Provide overall coordination for the upkeep and help of the partnerships. •Maintain flexibility regarding the wants of the school/college and the business or business. •Ensure that the relationship between the school/college and the enterprise partners is reciprocal. The Role of Business and Industry within the Partnership As a associate within the schooling program, the cooperating businesses and industries could have the responsibility to: •Provide role models and mentors. •Exemplify the benefits and advantages of an education. •Enhance a student’s self image.

•Encourage regular school/college attendance and punctuality. •Share employment readiness information with the coed, the coordinating instructor and the parent/guardian. •Serve as advisors on partnership task forces and curriculum improvement committees. •Encourage parental involvement in all phases of the enterprise and education experience. •Initiate special initiatives to increase student involvement and expertise. •Serve as sources for academics relating to present office abilities; business operations; technological and operational changes to the business ensuing from market place calls for; and preserving present with the developments in labor market information

Business and training partnerships have a constructive impact on and improve the effectiveness of faculty coordinated, pupil work packages. Moreover, by working collectively, these collaborations have been proven to be a critical component of any profitable program, which has established working alliances between schools/colleges, local companies and industries, and the community.

Through these partnership agreements, each companion can share important info, construct a mutual assortment of assets, and clearly focus the applications on the students. While the vast majority of partnerships exist in urban and suburban areas, they’re additionally being efficiently applied in rural communities.

They scale back the isolation and expand the resource base of small faculties by getting companies more immediately concerned in the training of youth and the skilled growth of teachers by way of the sharing of experience, assets, and experiences. Be it an city or rural, the elevated communication between business and schools helps college students make a smoother transition from the classroom to the office.

Communities and companies obtain the benefit of higher ready workers, while faculties turn into extra environment friendly at selling profession improvement and planning, getting ready students for additional training and citizenship, enhancing scholar self-esteem, and decreasing dropout charges. Conclusions and Suggestions Commerce primarily based vocational education is completely service and sensible exercise based mostly schooling.

Activity theory

Cognitive changes: There are several changes that happen with aging, considered one of which is cognitive slowing. The slowing that occurs in all cognitive tasks where speed of response is a component is taken into account essentially the most pervasive cognitive change in developmental aging. The possible locus of slowing is within the central nervous system (Bob & McCallum, 1998).

Pigment lipofuscin builds up in the brain throughout old age and it progressively leads to mind degeneration. The aged mind weighs much less, the lateral ventricles tend to be dilated, and the ribbon of cortical tissue is narrowed (Hurlock, 1986).

Such degeneration is held accountable for a decline within the brain’s capability to operate. But the average person’s intelligence just isn’t prone to be seriously impaired before age 70 or seventy five (Peterson, 1989). With good bodily and mental well being, sufficient academic ranges, and mental stimulation, it seems that there’s not as an excellent decline in intellectual talents with age as beforehand thought, especially in the 60 to 75 age group.

Emotional changes: Emotional adjustments over the grownup life span are a topic of considerable significance for psychotherapists working with older adults.

At the psychological stage, the older adults are tougher to arouse but also have extra issue returning to a state of calm as quickly as aroused (Woodruff, 1985). The accumulation of experiences leads to extra complex and fewer extreme emotional experiences in later life. A evaluate of analysis, utilizing the Minnesota Multiphasic Personality Inventory with older adults, noted that older adults had been decrease on scales associated with anger, impulsivity, and confusion and argued that people could turn into much less impulsive with maturity (Gynther, 1979, in Bob & McCallum, 1998).

It was concluded that as a complete, emotionality in older adults may be each more complex and subtler than that of youthful adults. Theories on Aging Attempts to understand and clarify the lives and activities of those who seem to age successfully have led to the totally different formation of theories on getting older. There are fourmain theories: (a) Disengagement concept: It is based on the notion that as folks age they progressively withdraw from social, bodily, and emotional interaction with the world.

As they progressively disengage themselves, the society too withdraws from its engagement with the growing older person (b) Activity principle: It stresses that older people should remain active as long as they presumably can. When sure activities and associations must be given up (for example, employment), substitutes ought to be found because life satisfaction is highly dependent upon continued social, emotional, and bodily involvement.

In a optimistic setting older individuals generally moved towards activity and informal contacts, rather than disengagement (Butler, Lewis & Sunderland, 1998). (c) Socioenvironmental theory: This method is based on the understanding that folks respond to the social that means of events. Two components that have an result on the that means old individuals place on events-and thus their interplay patterns-are the bodily proximity of different persons and the age homogeneity of an setting (Gubrium, 1973, 1975, cited in Butler et al. , 1973).

(d) Developmental principle: Erickson (1963) and Peck (1997) current a concept that describes human improvement when it comes to development through a sequence of phases. Old age is a stage of life during which the individual must try to balance the search for ego integrity with a way of despair. Out of this battle emerges knowledge the human advantage mostly associated with old age. The unfavorable emotions related to this stage, are in part a result of the constraints of a person’s physical and psychological vitality (Butler, Lewis, & Sunderland, 1991).

(e) Biological or medical perspective. Moberg (2002) further elaborates this bodily and psychological decline and it’s impact on the aged. Highlighting growing older from the biological/medical perspective of physical decline along with losses of pals, employment, mobility, earnings, and so forth, has contributed to a pervasive negativism amongst biosocial scientists that’s evident of their different method of talking to (hardly with) aged individuals, avoidance of touching seniors, and other indications of ageism.

Opportunities for service are withdrawn from many who’re retired, even in church buildings that use the Bible with its excessive value for elders, so ‘disengagement theory’ turns into a self-fulfilling prophecy. Time spent in solitude and meditation can be wholesome, contrary to assumptions of ‘Activity theory’ that lonely outer actions are worthwhile, for being alone isn’t the identical as being lonely!

activity 3 slavery

1.Define the term slavery.

The condition during which an individual or people are claimed as property by one other particular person and they’re beneath the owner’s control, significantly with out their concern. Making people work with out getting paid and they have a place to that particular individual. Within the nineteenth century numerous Africans have been sold as slaves to the United States.

2.Explain the concept of the transatlantic slave trade

Numerous Africans have been constrained to take off their houses and were dispatched over the Atlantic Sea to other nations to work as slaves.

They were offered in trade of merchandise from the slaver’s collectors. Many of them did not survive as a end result of circumstances they persevered through the transoceanic shipment.

4.Disadvantages of the slavery in African continent

The trans-Atlantic slave trade pushed to the debilitating and the fracture of the nation.

Most of the individuals who lived alongside the programs they utilized have been constrained to take off with them and some of them ran absent from their houses.

People misplaced their lives due to the strife inside the nations and the political unrest.

The monetary throughout the landmass weakened.

The coastal kingdoms were offering slaves they received from other tribes via putting and wars.

5.Discuss the qualities of the Africans who made them popular slaves.

Sarah Baartman: The black Venus she was nicely generally recognized as the hottentot Venus. She was guaranteed nice life, so she relocated to Europe, however she was utilized as intercourse slave and creature zoo.

Joseph Clincue’ He overseen to free himself and the opposite particular person Africans.

They stole the weapons to safe themselves against the Portuguese armed drive they overseen to win and tragically a few of them died in the course of the struggle. Be that as it may, they gained against them and cruised the dispatch again towards the United states.6.Descibe and evaluate the conditions within the ships during the slave trade

Slaves ships generally required open platforms on which the slaves would possibly lie Also had been anchored together on the decrease leg to Assemblies.

There were no bathrooms inside the ships, with the objective these slaves had been constrained with poop and urinate the place they had been anchored.

Inside those ships the sunshine might need been minimal thereabouts may need been these ventilation Also here and there might make no ventilation whatsoever Throughout awful local weather.

Throughout those journeys, slaves encountered brutal therapy, poor sterile conditions, hunger, sicknesses What’s extra had been overcrowded.

Activity Based Costing Study Guide

Hours of design time| Facility-level| General manufacturing unit administration Plant building and grounds| Direct labor-hours* Direct labor-hours*| *Facility-level costs cannot be traced on a cause-and-effect foundation to particular person products. Nevertheless, these prices are often allocated to products for exterior reviews using some arbitrary allocation foundation such as direct labor-hours -Unit-level activities- are performed every time a unit is produced. The prices of unit-level actions should be proportional to the variety of items produced.


Providing power to run processing gear is a unit-level activity as a result of power tends to be consumed in proportion to the number of models produced. -Batch-level activities- encompass tasks which might be carried out each time a batch is processed, similar to processing purchase orders, organising gear, packing shipments to prospects, and dealing with materials. Costs at the batch level depend upon the number of batches processed rather than on the variety of models produced. -Ex. The value of processing a purchase order is similar irrespective of how many units of an merchandise are ordered.

Product-level activities- relate to specific merchandise and typically must be carried out no matter what number of batches or units of the product are manufactured. Product-level activities embody maintaining inventories of components for a product, issuing engineering change notices to modify a product to fulfill a customer’s specifications, and growing special check routines when a product is first positioned into manufacturing. -Facility-level activities- are actions which may be carried out regardless of which merchandise are produced, how many batches are run, or how many units are made.

Include gadgets similar to manufacturing facility administration salaries, insurance coverage, property taxes, and building depreciation. An Example of an ABC System Design -Under ABC, the manufacturing overhead costs on the prime are allotted to products via a two-stage course of. -In the first stage, overhead prices are assigned to the activity price swimming pools. In the second stage, the costs in the activity value pools are allotted products utilizing activity charges and exercise measures. -Ex. In the first stage price task, varied manufacturing overhead costs are assigned to the production order exercise value pool.

These costs may embody the salaries of engineers who modify products for individual orders, the value of scheduling and monitoring orders, and different prices which may be incurred as a consequence of the variety of totally different orders obtained and processed by the corporate. -Once the quantity of price in production-order exercise is known, procedures from Job-Order Costing are adopted. Example of Activity Based Costing Comtek Sound, Inc. , makes two merchandise, a radio with a built-in CD player (called a CD unit) and a radio with a built-in DVD participant (called a DVD unit).

Both of these merchandise are sold to car manufacturers for installation in new vehicles. Recently, the corporate has been shedding bids to provide CD players as a result of competitors have been bidding less than Comtek Sound has been willing to bid. At the same time, Comtek has been profitable every bid it has submitted for its DVD player, which management regards as a secondary product. The advertising manager has been complaining that on the prices Comtek is willing to bid, competitors are taking the company’s high-volume CD business and leaving Comtek with simply the low-volume DVD enterprise.

However, the prices rivals quote on the CD gamers are below Comtek’s manufacturing costs for these units–at least according to Comtek’s typical accounting system that applies manufacturing overhead to merchandise based on direct-labor hours. Production managers suspected that the standard costing system may be distorting the relative prices of the CD player and the DVD player–the DVD participant takes extra overhead sources to make than the CD player and but their manufacturing overhead prices are similar under the standard costing system.

The firm might have even been suffering a loss on the DVD items with out knowing it as a outcome of the cost of these units has been so vastly understated. Conversely, it appears Comtek has been overcharging for the CD units all along since their prices have been overstated. -When a company implements activity-based costing, overhead cost often shifts from high-volume merchandise to low-volume merchandise, with a higher unit product price ensuing for the low-volume merchandise. -This occurred in the Comtek example, the place the value of the low-volume DVD models elevated from $150 to $207. 0 per unit. This increase in value resulted from batch-level and product-level costs, which shifted from the high-volume product to the low-volume product. Fewer DVD items are processed per manufacturing order than CD items. Evaluation of Activity Based Costing Benefits -improves the accuracy of product costs in 3 ways: -it often increases the variety of cost pools used to accumulate overhead prices, which in turn accumulates prices for each main activity -the activity price pools are more homogenous than departmental value pools.

In precept, the entire prices in an exercise cost pool pertain to a single activity. In contrast, departmental price swimming pools include the prices of many alternative actions carried out within the division. -Activity-based costing uses a variety of exercise measures to assign overhead prices to products, a few of that are correlated with volume and some which are not. -makes it clear that batch setups, engineering change orders, and different actions cause overhead prices somewhat than just direct labor.

Managers thus have a greater understanding of the causes of overhead costs, which should lead to higher decisions and higher cost management. -can be used as part of packages to enhance operations Limitations -The Cost of implementing ABC -the price system should be designed, which entails a cross-functional team. It requires taking valued workers away from different tasks for a major project. -The data utilized in ABC must be collected and verified. In some cases, this requires amassing information that has by no means been collected earlier than. Because of these prices, some managers may resolve that the prices outweigh the expected benefits ABC costing would result in. *When is ABC most likely definitely worth the effort? When companies have: -products that differ substantially in volume, batch size, and within the activities they require -conditions have considerably modified for the explanation that existing value system was established -overhead prices are high and rising and no one appears to grasp why -management doesn’t belief the prevailing price system and ignores data from the system when making selections -Limitations of ABC Model relies on numerous crucial assumptions: -the price in every exercise pool is strictly proportional to its activity measure. We have little evidence on this, suggesting that overhead costs are less than proportional to exercise. Also known as rising returns to scale–as exercise will increase, the typical value drops. -This signifies that product prices computed by traditional or activity-based costing shall be overstated for the purposes of making decisions

Factors Affecting the Rate of Enzyme Activity

The Purpose of doing this experiment is “how factors affect on the rate of enzyme activity.” “We examine the affects of enzyme activity when exposing enzymes to different substrates, PH and temperature. In this experiment a type of enzyme called Peroxides has been used. Peroxidase is the enzymes are found in living organism so, it can be founded in both liver and potato. For measuring the rate of enzyme activity in each experiment the height of the frothy foam column formed by the reaction’s product have been measured by mm, within a 60 seconds. Then the units changed to mm/h. Rate is distance over time and it means how fast something occurs in a given time period. The enzyme peroxidase in two forms of potato peroxidase and liver peroxidase has been settled in two different situations, (different PHs: 3,7,11), (different temperature: cold, warm and hot) and in other experiment mixes with three different substrates: (water, H2O2, glucose solution). The data collected during the experiment make discussion about hypothesizes. *

The confirmation of the substrate for peroxides hypothesis: Hydrogen peroxide would be the best substrate for peroxidase and the reaction between liver peroxidase and hydrogen peroxide will be stronger than potato peroxidase and hydrogen peroxide. Peroxidase facilitates the “breakdown of their substrate metabolically produce toxic hydrogen peroxide.” The reaction is: 2H2O2 & enzyme  2H20+O2 & enzyme. H2O2 works as substrate. H2O2 is strong oxidizer. That it is considered a highly reactive oxygen spices. Also, the available peroxidase in potato and liver has the same function as with oxidase. Regarding to the function of liver, which is filtering, there should be lots of oxygen radicals in liver. A Potato is a storage tissue comparing to the liver has less free oxygen radicals so the reaction of potato peroxidase with H2O2 is slower than the liver peroxidase.

In other point of view, among proposal substrates in this experiment such as water, glucose solution and H2O2, hydrogen peroxide increases the concentration of O2 and H2O (result of transforming of hydrogen peroxide) when it places next to peroxidase liver rather than when it places next to peroxidase potato. Therefore, when concentration increases, the intensity of reaction increase. The data also showed the same results. Adding 3ml of H2O2 to the potato peroxide gave 41 mm of foam height and the enzyme rate was 2460 mm/h. Adding 3ml of H2O2 to liver peroxidase gave 151 mm foam height and 9060 mm/h as enzyme rate. When water and glucose solution added to peroxidase in liver and potato, any reaction happened so, no bubbles created. The hypothesis has been approved in first experiment. *

The effect of temperature on peroxidase activity hypothesis: As the temperature increases, the enzyme activities will increase until it reaches the optimum temperature range, and after that the enzyme activities will decrease. Meanwhile, liver peroxidase activity due to increasing temperature should be more than potato peroxidase activity. Increasing temperature at the beginning, cause the enzyme activity increases because there is more energy to speed up the reaction. Then, the enzyme activities start to decrease because the changes to active site due to the temperature will no longer fit substrate. The data collected during the experiment showed more activity in potato peroxidase at 5 C as cold temperature rather than 35 C as warm temperature and it did not have any reaction when the enzyme placed in hot temperature 68 C. with increasing temperature the potato peroxidase lost its activity.

The first part of the hypothesis failed because based on the hypothesis it supposed to be seen more activity in potato enzyme at 35 C rather than 5 C, but it did not happen. It can be guessed that Potato lives under the ground where there is not enough sunlight and as a result it is colder than surface of the ground and potato enzymes are active in low temperature and it will lose its activity when the temperature be higher. But, the experiment about the liver peroxidase approved the hypothesis. Liver had wow reaction at 6 C as cold temp and at 33 C as warm temp too. And it had no activity at 64 C at all. As it is an enzyme found in the body, the optimum temperature would usually be body temperature around 37 C then, high activity of liver peroxidase at 33 C is expectable. But, high activity at 6 C is unusual.

Maybe an error occurred during the experiment such as not reading the temperature correctly or the room temperature (which is optimal) effects on the reaction during the experiment or maybe the time reader made mistake in setting time. However, the 64 C is absolutely not optimal because the structure of enzyme and its active site has been destroyed in high temperature. Regarding to the second part of the hypothesis, 9060 mm/H rate of enzyme activity in liver peroxidase at 6 and 33 degree of Celsius showed more activity in compare to 2100 mm/H and 1980 mm/H of potato peroxidase at 5 and 35 degree of Celsius. So second part of hypothesis has been approved.

The effect of PH on peroxidase activity hypothesis:

Increasing pH causes increasing the activity of the enzyme until it reaches optimum pH range and after this it will decrease. About potato peroxidase as the pH increases, the activity of the enzyme will increase until it reaches optimum pH range, which could be around pH 7, because the enzyme is less denatured when it reaches the preferred pH level, and after this it will decrease because the active site will change in shape and it will no longer accept substrates. The experiment showed 2400 mm/H rate of activity for potato peroxidase in PH 7 and 2220 mm/H rate of activity in PH 3 and 2040 mm/H rate of activity in PH 11. The result absolutely confirmed the hypothesis. PH7>PH3>PH11 About liver peroxidase, increasing PH cause increasing enzyme activity until it reaches optimum pH range but as liver use to live in a buffer situation the differences in activities due to changes in PH cannot be much a lot. It does not mean that it is able to work in any PH situation.

Liver also has an optimal range and does not work out of that range. In this experiment the expectation was high activity around PH 7, which is close to the PH of body, 7.5, But 882 mm/H rate of activity in PH11 was the most active situation. Also 842 mm/H in PH7 was more than 828 mm/H in PH3. Then liver peroxidase activity increased by increasing PH level and it means that Hypothesis has been failed. PH11>PH7>PH3 Regarding to the data collected by the class some of the hypotheses have been approved and the others have been failed. Data table for confirmation of substrate for peroxidase showed that in both cases, potato and liver, H2O2 was the best substrate among water and glucose and hydrogen peroxide. Also the enzyme activity of liver (9019 mm/H) was more than enzyme activity of potato (2245 mm/H). The difference was so obvious in the graph.

So, the hypothesis about substrate approved. The data collected by the class about how temperature effect on enzyme activity of potato and the graph showed that enzyme activity decreased by increasing the temperature. Therefore, the hypothesis is not true about potato enzyme. But, the data of the class supported the hypothesis about the liver peroxidase. The graph also showed how increasing temperature effects on liver enzymes. The liver enzymes got more activity in warm temperature comparing to the cold temperature and it was absolutely inactive in hot temperature. The data collected by the class about how PH effect on potato peroxidase showed that in PH7 enzyme activity of the potato is still the highest level of activity but the data showed more activity in PH11 than PH3. Although this part is different of what did our group get in this experiment but the hypothesis is still true. As graph showed, 8645 mm/H in PH11 and 7525 mm/H in PH7 and 6640 mm/H in PH3, the enzyme activity in liver increased when level of PH increased and it was also against of the hypothesis in this experiment just like what did our group go. Many errors may have been occurred in this experiment.

The situation and condition were not the same for all groups. For example there were no specific definition for the words “ cold, warm or hot”. Any group may measured the height of the bubbles in any temperature as cold or warm or hot. There may even be errors in inserting the data in the table online. Because some of the data is totally out of range and out of suggestion. However, PH, temperature and even the substrate effect on enzymes activity. An enzyme has special active site and special substrate can be attached to it. The optimal range is important in enzyme activity. The enzyme is less active when it gets under or above the level of optimal range. And it is true about both PH and temperature.

In our real life we come across with many situations that can effect on the enzymes whether inside or out of our body. For example in the human digestive tract, there are enzymes operating at basic pH (mouth and intestine) and highly acidic pH (stomach). If the acidity of the stomach highly increases the enzymes are not able to work any more. Or, some people have some problem to digest dairy because of enzyme deficiency. Or, if a child has fever the enzymes of his/her body won’t be able to work any more and it causes vomiting.

Activity 1.1.2 Simple Machines Practice Problems Answer Key

Answer the following questions regarding simple machine systems. Each question requires proper illustration and annotation, including labeling of forces, distances, direction, and unknown values. Illustrations should consist of basic simple machine functional sketches rather than realistic pictorials. Be sure to document all solution steps and proper units.

All problem calculations should assume ideal conditions and no friction loss.

Simple Machines – Lever
A first class lever in static equilibrium has a 50lb resistance force and 15lb effort force. The lever’s effort force is located 4 ft from the fulcrum.

1.Sketch and annotate the lever system described above.

2.What is the actual mechanical advantage of the system?
FormulaSubstitute / SolveFinal Answer

AMA = 3.33

3.Using static equilibrium calculations, calculate the length from the fulcrum to the resistance force. FormulaSubstitute / SolveFinal Answer

A wheel barrow is used to lift a 200 lb load. The length from the wheel axle to the center of the load is 2 ft. The length from the wheel and axle to the effort is 5 ft.

4.Illustrate and annotate the lever system described above.

5.What is the ideal mechanical advantage of the system?
FormulaSubstitute / SolveFinal Answer

6.Using static equilibrium calculations, calculate the effort force needed to overcome the resistance force in the system. FormulaSubstitute / SolveFinal Answer

A medical technician uses a pair of four inch long tweezers to remove a wood sliver from a patient. The technician is applying 1 lb of squeezing force to the tweezers. If more than 1/5 lb of force is applied to the sliver, it will break and become difficult to remove.

7.Sketch and annotate the lever system described above.

8.What is the actual mechanical advantage of the system?
FormulaSubstitute / SolveFinal Answer

9.Using static equilibrium calculations, calculate how far from the fulcrum the tweezers must be held to avoid damaging the sliver FormulaSubstitute / SolveFinal Answer

Simple Machines – Wheel and Axle
10. What is the linear distance traveled in one revolution of a 36 in. diameter wheel? FormulaSubstitute / SolveFinal Answer

An industrial water shutoff valve is designed to operate with 30 lb of effort force. The valve will encounter 200 lb of resistance force applied to a 1.5 in. diameter axle.

11.Sketch and annotate the wheel and axle system described above.

12.What is the required actual mechanical advantage of the system? FormulaSubstitute / SolveFinal Answer

13.What is the required wheel diameter to overcome the resistance force? FormulaSubstitute / SolveFinal Answer


Simple Machines – Pulley System
A construction crew lifts approximately 560 lb of material several times during a day from a flatbed truck to a 32 ft rooftop. A block and tackle system with 50 lb of effort force is designed to lift the materials.

14.What is the required actual mechanical advantage?
FormulaSubstitute / SolveFinal Answer

15.How many supporting strands will be needed in the pulley system? FormulaSubstitute / SolveFinal Answer

A block and tackle system with nine supporting strands is used to lift a metal lathe in a manufacturing facility. The motor being used to wind the cable in the pulley system can provide 100 lb of force.

16.What is the mechanical advantage of the system?
FormulaSubstitute / SolveFinal Answer

17.What is the maximum weight of the lathe?
FormulaSubstitute / SolveFinal Answer

Simple Machines – Inclined Plane
A civil engineer must design a wheelchair accessible ramp next to a set of steps leading up to a building. The height from the ground to the top of the stairs is 2 ft. Based on ADA codes, the slope must be 1:12 or less. Slope is equal to the rise of the ramp divided by the run of the ramp. 18. Sketch and annotate the inclined plane described above.

19. Using the ADA code, what is the allowable minimum length of the ramp base? FormulaSubstitute / SolveFinal Answer

20. Using the known height and calculated base length, what is the length of the slope of the ramp? FormulaSubstitute / SolveFinal Answer

21. What is the ideal mechanical advantage of the ramp?
FormulaSubstitute / SolveFinal Answer

22. If a person and wheelchair have a combined weight of 185 lb, how much ideal effort force is required to travel up the ramp? FormulaSubstitute / SolveFinal Answer

Simple Machines – Wedge
A hydraulic shear applies a 2000 lb force to a wedge. It is used to shear plate steel to rough size. The shear has a ¼ inch thick cutting blade with a 45 degree slope. (Note 45°, 45°, 90° triangle)

23.Sketch and annotate the wedge described above.

24.What is the length of the slope?
FormulaSubstitute / SolveFinal Answer

= 0.354in.

25. What is the ideal mechanical advantage of the wedge?
FormulaSubstitute / SolveFinal Answer


Simple Machines – Screw
A 7/16 nut driver with a 1 1/2 inch diameter handle is used to install a ¼ 20 UNC bolt into a robotic arm.

26.Sketch and annotate the screw system described above.

27. Determine the circumference where the effort is applied. FormulaSubstitute / SolveFinal Answer

28. Determine the pitch of the screw.
FormulaSubstitute / SolveFinal Answer

29. What is the mechanical advantage gained in the system?
FormulaSubstitute / SolveFinal Answer

30. How much force can be overcome if 5 lb of force is exerted? FormulaSubstitute / SolveFinal Answer

Physioex 9.0 exercise 4 activity 1

Your answer : b. The hypophysectomized (Hypox) rat’s BMR will be higher than the normal rat’s BMR. Predict Question 2: What do you think will happen after you inject thyroxine into the three rats? Your answer : a. The normal rat will become hyperthyroidic and develop a goiter. Predict Question 3: What do you think will happen after you inject TSH into the three rats? Your answer : a.

The normal rat will become hyperthyroidic and develop a goiter. Predict Question 4: Propylthiouracil (PTU) is a drug that inhibits the production of thyroxine by blocking the attachment of iodine to tyrosine residues in the follicle cells of the thyroid gland (iodinated tyrosines are linked together to form thyroxine). What do you think will happen after you inject PTU into the three rats? Your answer : d. The normal rat will become hypothyroidic and develop a goiter. Stop & Think Questions:

1h. Calculate the oxygen consumption per hour for this rat using the following equation. ml O2 consumed/1 minute x 60 minutes/hour = ml O2/hour
Enter the oxygen consumption per hour in the field below and then click Submit to display your results in the grid. You answered: 420 ml O2/hr
1i. Now that you have calculated the oxygen consumption per hour for this rat, you can calculate the metabolic rate per kilogram of body weight with the following equation (note that you need to convert the weight data from grams to kilograms to use this equation).

Metabolic rate = (ml O2/hr)/(weight in kg) = ml O2/kg/hr
Enter the metabolic rate in the field below and then click Submit to display your results in the grid. You answered: 1673.306773 ml O2/kg/hr 2h. Calculate the oxygen consumption per hour for this rat using the following equation. ml O2 consumed/1 minute x 60 minutes/hour = ml O2/hour Enter the oxygen cnsumption per hour in the field below and then click Submit to display your results in the grid. You answered: 384 ml O2/hr 2i. Now that you have calculated the oxygen consumption per hour for this rat, you can calculate the metabolic rate per kilogram of body weight with the following equation (note that you need to convert the weight data from grams to kilograms to use this equation).

Metabolic rate = (ml O2/hr)/(weight in kg) = ml O2/kg/hr
Enter the metabolic rate in the field below and then click Submit to display your results in the grid.

You answered: 1567.346939 ml O2/kg/hr
3h. Calculate the oxygen consumption per hour for this rat using the
following equation. ml O2 consumed/1 minute x 60 minutes/hour = ml O2/hour
Enter the oxygen consumption per hour in the field below and then click Submit to display your results in the grid. You answered: 378 ml O2/hr
3i. Now that you have calculated the oxygen consumption per hour for this rat, you can calculate the metabolic rate per kilogram of body weight with the following equation (note that you need to convert the weight data from grams to kilograms to use this equation).

Metabolic rate = (ml O2/hr)/(weight in kg) = ml O2/kg/hr
Enter the metabolic rate in the field below and then click Submit to display your results in the grid. You answered: 1549.180328 ml O2/kg/hr
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800).

The normal rat is
You correctly answered: b. euthyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800).

The thyroidectomized (Tx) rat is
You correctly answered: a. hypothyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800).

The hypophysectomized (Hypox) rat is
You correctly answered: a. hypothyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or
hyperthryoid (high thyroid levels; BMR above 1800) after the thyroxine injection.

The normal rat is
You correctly answered: c. hyperthyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the thyroxine injection.

The thyroidectomized (Tx) rat is
You correctly answered: c. hyperthyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the thyroxine injection.

The hypophysectomized (Hypox) rat is
You correctly answered: c. hyperthyroid
Which of the rats developed a goiter after injection with thyroxine (select all that apply)? You correctly answered: d. None of the rats developed a goiter with this injection. Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the TSH injection.

The normal rat is
You correctly answered: c. hyperthyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the TSH injection.

The thyroidectomized (Tx) rat is
You correctly answered: a. hypothyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the TSH injection.

The hypophysectomized (Hypox) rat is
You correctly answered: c. hyperthyroid
Which of the rats developed a goiter after injection with TSH (select all that apply)? You correctly answered: a. the normal rat c. the hypophysectomized rat Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the PTU injection.

The normal rat is
You correctly answered: a. hypothyroid
Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the PTU injection.

The thyroidectomized (Tx) rat is You correctly answered: a. hypothyroid

Judging from their basal metabolic rates (an indicator of thyroid function), categorize the rats as hypothyroid (low thyroid levels; BMR below 1600), euthyroid (“good,” or normal, thyroid levels; BMR = 1650-1750), or hyperthryoid (high thyroid levels; BMR above 1800) after the PTU injection.

The hypophysectomized (Hypox) rat is You correctly answered: a. hypothyroid Which of the rats developed a goiter after injection with PTU (select all that apply)? You correctly answered: a. the normal rat

Test for enzyme activity Lab


The purpose of this lab is to test for enzyme activity, look at enzyme specificity, and how temperature affects enzyme activity.


I believe that the room temperature activity will produce the most activity.


3% hydrogen peroxide, a household blender, potatoes (3 medium size potatoes, that are peeled and quartered), tap water, 8 test tubes, 8 transfer pipets, sugar packets, salt, a small saucepan, a refrigerator with a freezer, stove, 4 clear plastic cups, tongs (to remove test tubes from boiling water), 4 coffee cups, cheesecloth to filter the potato extract, a wax pencil or Sharpie marker, a ruler, scale or balance, 250 ml graduated cylinder, and oven mitt or tongs. Methods:1. Research (online) the reaction between catalase and hydrogen peroxide and be familiar with the reactants, products, and enzyme. You will include the overall reaction in your lab report for this experiment. We will measure enzyme activity by measuring the height of the bubbles produced.

2. Prepare the potato extract (catalase) using the following technique: – peel 3 medium size potatoes and cut them into quarters

-add the potatoes to the blender with 250 mls of tap water to cover the potatoes and blend on high until the potatoes are pureed (blended to a thick liquid or paste) – place a cheesecloth over a container and use the cheesecloth to obtain the liquid portion (only) of your potato puree. You can squeeze the cheesecloth in the end to obtain the final portions of the liquid from the puree. – Make a 1% sucrose solution using the method describe in your osmosis lab. – Make a 1% salt solution by measuring 1 gram of salt using your scale or balance, add this to your graduated cylinder and then fill to the 100 ml mark. You can then transfer this mixture to a small saucepan, heat and stir until the mixture is dissolved.

Experiment 1: Testing for Enzymatic Activity

Step 1:

Add 3mls of the following solutions to a labeled test tube using a fresh transfer pipet with each new solution:

– test tube 1: tap water
– test tube 2: 1% sucrose solution
– test tube 3: 1% salt solution
– test tube 4: 3% hydrogen peroxide

Step 2:

Add 2 mls of the catalase solution (liquid portion of the potato extract) to each test tube and place into a plastic cup to keep it upright. Pick up each test tube, tap the bottom/ swirl the contents and then using your ruler record in Table 1 the bubble height (if any) that is produced. Remember to include this table (with a strong title) in your lab report.

Experiment 2- Testing the Effect of Temperature on Enzyme Activity Step 1: Label the test tubes 1, 2, 3 and 4, where test tube 1 represents the sample placed on the counter at room temperature, test tube 2 represents the tube placed in the refrigerator, test tube 3 represents the tube placed in the freezer, and test tube 4 represents the sample exposed to boiling water. You will expose catalase to each of these four conditions. Step 2: Place a saucepan with tap water on a burner and bring to a boil.

Step 3:

Use the thermometer to identify and record the temperature for room temperature, in your refrigerator, in your freezer, and then research the temperature of boiling water (do not take this temperature) and record them in Table 2.

Step 4:

Place the test tubes into separate coffee cups to maintain the upward position. Add 2 mls of the catalase solution to each of the test tubes and then place tubes1, 2, and 3 in the conditions described above. For test tube 4, fill the coffee mug half full of boiling water and then place test tube 4 in this container. Do not place the test tube into the pan of boiling water.

Step 5:

Allow the tubes to sit for 5 minutes, then remove the tubes from the conditions mentioned above (note: be careful to use an oven mitt or tongs to remove the test tube exposed to boiling water from the coffee cup). Step 6: Then add 3 mls of 3% hydrogen peroxide, swirl all tubes, and measure the bubbles produced by measuring bubble height (if any are produced). Record this data in Table 2.

Results: Enzymatic Activity Test
Test Tube #
Height of Bubbles
tap water
1 cm
1% sucrose solution
.5 cm
1% salt solution
.1 cm
3% hydrogen peroxide
2 cm

Temperature on Enzyme Activity
Test Tube #
Temp. of Condition
Amount of Hydrogen Peroxide
Height of Bubbles
Room Temp
76 F
3 mls
.5 cm
50 F
3 mls
.3 cm
25 F
3 mls
.1 cm
Boiling Water
215 F
3 mls
2 cm


The higher the bubbles, then the more enzyme activity is present. We are specially observing the activity of enzymes being artificially produced. It is important to use fresh transfer pipets for each new solution because if not then the lab will be inconclusive due to contamination. My hypothesis was wrong because I further investigate and found that room temperature does not improve activity as much as boiling water.

Enzyme activity

Purpose: The purpose of this lab is to test for enzyme activity, look at enzyme specificity, and how temperature affects enzyme activity.

Time need to perform this lab: approximately 3 hours


FIRST: Read the lab in its entirety TWICE before you begin. You will perform the experiment, write your lab report and include the answers to the additional 4 questions within the text for full credit on this experiment.


•3% hydrogen peroxide
•a household blender
•potatoes (3 medium size potatoes, that are peeled and quartered) •tap water
•8 test tubes
•8 transfer pipets
•sugar packets
•a small saucepan
•a refrigerator with a freezer
•4 clear plastic cups
•tongs (to remove test tubes from boiling water)
•4 coffee cups
•cheesecloth to filter the potato extract
•a wax pencil or Sharpie marker
•a ruler
•scale or balance
•250 ml graduated cylinder
•oven mitt or tongs

Preparation Step 1: Research (online) the reaction between catalase and hydrogen peroxide and be familiar with the reactants, products, and enzyme. You will include the overall reaction in your lab report for this experiment. We will measure enzyme activity by measuring the height of the bubbles produced.


1.Given your research, why are we measuring the height of the bubbles produced to indicate how much enzyme activity has occurred? 2.What product are we specifically observing being produced?

Preparation Step 2:

1.Prepare the potato extract (catalase) using the following technique: •peel 3 medium size potatoes and cut them into quarters
•add the potatoes to the blender with 250 mls of tap water to cover the potatoes and blend on high until the potatoes are pureed (blended to a thick liquid or paste) •place a cheesecloth over a container and use the cheesecloth to obtain the liquid portion (only) of your potato puree. You can squeeze the cheesecloth in the end to obtain the final portions of the liquid from the puree. 1.Make a 1% sucrose solution using the method describe in your osmosis lab. 2.Make a 1% salt solution by measuring 1 gram of salt using your scale or balance, add this to your graduated cylinder and then fill to the 100ml mark. You can then transfer this mixture to a small saucepan, heat and stir until the mixture is dissolved.



Experiment 1: Testing for Enzymatic Activity

For this experiment, you will need:

•4 test tubes
•1% sucrose (sugar) solution
•1% salt solution
•3% hydrogen peroxide
•catalase (the liquid portion of your potato extract)
•4 clear plastic cups
•wax pencil
•transfer pipets
Step 1: Add 3mls of the following solutions to a labeled test tube using a fresh transfer pipet with each new solution:

•test tube 1: tap water
•test tube 2: 1% sucrose solution
•test tube 3: 1% salt solution
•test tube 4: 3% hydrogen peroxide

1.Why is it important to use a fresh transfer pipet for each new solution? Step 2: Add 2 mls of the catalase solution (liquid portion of the potato extract) to each test tube and place into a plastic cup to keep it upright. Pick up each test tube, tap the bottom/ swirl the contents and then using your ruler record in Table 1 the bubble height (if any) that is produced. Remember to include this table (with a strong title) in your lab report.


Experiment 2- Testing the Effect of Temperature on Enzyme Activity

For this experiment, you will need:

•4 test tubes
•3% hydrogen peroxide
•catalase (the liquid portion of your potato extract)
•4 coffee cups
•wax pencil
•transfer pipets
•refrigerator w/ freezer
•tap water
•oven mitt or tongs
Step 1: Label the test tubes 1, 2, 3 and 4, where test tube 1 represents the sample placed on the counter at room temperature, test tube 2 represents the tube placed in the refrigerator, test tube 3 represents the tube placed in the freezer, and test tube 4 represents the sample exposed to boiling water. You will expose catalase to each of these four conditions.


4.Before you begin, predict under which treatment you expect to see the most enzyme activity and explain why you think that will happen. Step 2: Place a saucepan with tap water on a burner and bring to a boil.

Step 3: Use the thermometer to identify and record the temperature for room temperature, in your refrigerator, in your freezer, and then research the temperature of boiling water (do not take this temperature) and record them in Table 2.

Step 4: Place the test tubes into separate coffee cups to maintain the upward position. Add 2 mls of the catalase solution to each of the test tubes and then place tubes1, 2, and 3 in the conditions described above. For test tube 4, fill the coffee mug half full of boiling water and then place test tube 4 in this container. Do not place the test tube into the pan of boiling water.

Step 5: Allow the tubes to sit for 5 minutes, then remove the tubes from the conditions mentioned above (note: be careful to use an oven mitt or tongs to remove the test tube exposed to boiling water from the coffee cup).

Step 6: Then add 3 mls of 3% hydrogen peroxide, swirl all tubes, and measure the bubbles produced by measuring bubble height (if any are produced). Record this data in Table 2.


Please include your results in two tables that are clearly labeled and have columns for the contents of each test tube, the treatment if applicable (experiment 2) and the height of the bubbles produced (if any).


For this portion, include the results obtained and an interpretation of the results. Also state whether the results were expected or not and, if the results are unexpected, include possible reasons for this and what your next step should be. Remember to also include your answers to the 4 Questions embedded in the experiment above for full credit.

Submission: Create your lab report using word-processing software, such as Microsoft Word and save it to your computer as a .doc, .docx, or .rtf file. To submit the report, choose the link titled, Lab 6: Enzymes, above. Use the “Browse My Computer” button in the Attach File area to attach your document. Be sure to complete your submission by choosing the “Submit” button at the bottom of the screen.

Psychological benefits of physical activity

The psychological benefits of exercise are often overlooked. Today’s society greatly focuses on the physical benefits of exercise, such as weight loss, toned muscles and “six-pack abs.” Although these are remarkable benefits, the psychological benefits can be just as, if not more significant than the physical benefits dependent on your needs and goals. Research has shown that regular exercise delivers a mental and emotional boost. It improves your mood, bolsters your self-esteem and gives you the confidence to handle whatever comes your way. Some studies hint that it also enhances the functioning of your brain. Many theories about the psychological benefits of exercise have surfaced from exercise physiology and sports psychology. One common area of study is neurochemistry. Scientists believe that when exercising, chemicals called endorphins are produced in the brain and released into the body.

The word endorphin is abbreviated from the phrase “endogenous morphine” which means morphine produced naturally by the body. Endorphins are thought to relieve stress and pain naturally, giving one an euphoric and invigorating feeling. This is also known as “runner’s high.”  Just one workout can release another cache of natural antidepressant chemicals from your body’s medicine cabinet, such as dopamine, serotonin and norepinephrine. Other theories focus more on the indirect effects of exercise. A popular opinion is that exercise may create a distraction and provide an “outlet” from everyday sources of stress, therefore positively enhancing one’s mental condition. Also, another thought is that muscle tension tends to be reduced after a good exercise session and this can promote a feeling of relaxation and calmness.

If your goal is Stress Management, there are a number of exercises I can work with you on to achieve this objective. Enhanced Moods: Exercise makes most people feel good and when people feel good, their moods seem to elevate. Whether this is due to the release of endorphins or providing a distraction from daily stress, many studies show that regular exercisers have a more positive outlook and are happier overall in comparison to the inactive population.  Alleviate Depression: Studies show that regular exercise can greatly alleviate and in some cases prevent the symptoms of depression.

Scientific Methodology & Enzyme Activity

Laboratory 2: Scientific Methodology & Enzyme Activity


The purpose of this experiment was to simply measure oxygen production rates released from decomposed hydrogen peroxide under different conditions (concentration of enzymes, temperature, and PH level).

Part a:
If different amounts of enzyme solution are added to the hydrogen peroxide, then the highest amount of enzymes will have the greatest reaction rate because enzymes catalyze reactions, meaning more oxygen will be produced quicker.

Part b:
If different temperatures are used to catalyze enzyme activity, then the lowest temperature would produce the quickest reaction rate because enzymes can become denaturized at higher temperatures

Part c:
If different amounts of pH are used to catalyze the reaction, then the concentration with pH 7 will have the quickest reaction, because enzymes work best in neutral conditions such as conditions that are neither acidic nor alkaline. Procedures:

Part a:
Connect Gas Sensor to Lab quest
Label 4 test tubes and fill each with 5mL of 3.0% hydrogen peroxide and 5mL of water Add 5 drops of enzyme solution to test tube 1
Pour contents of tube 1 into Nalgene bottle, place O2 Gas Sensor in. Perform linear regression to calculate rate of reaction.
Fine rate of enzyme activity for test tubes 2,3,4
Add 10 drops of solution test tube 2. Repeat steps 6-8
Add 20 drops of enzyme solution to test tube 3. Repeat 6-8
Repeat steps 6-8 without any enzyme drops.

Part b:
Obtain 5 different test tubes. Fill each test tube with 5 mL of 3.0% hydrogen peroxide and 5 mL of water. Place each tube in each of the following water baths for 10 mins 0 degrees C: 400 mL beaker filled with ice water

23 degrees C: No bath
37 degrees C: Place in bath
70 degrees C: Place in bath
100 degrees C: Obtain hotplate and heat water
Add 10 drops of enzyme solution to all test tubes

Part c:
Place three clean test tubes in a rack and label pH 4, pH 7, and pH 10 Add 5 mL of 3% hydrogen peroxide and mL of one of the pH buffers to each tube Add 10 drops to each solution and repeat steps 6-8 from other procedure

Part a:
0 Drops
5 Drops
10 Drops
20 Drops

From the data collected, the reaction excelled quicker when infused with more enzymes. 20 drops followed by 0 was the order the reaction worked best. The control group was the solution with no enzyme solution that resulted in a negative reaction slope.

Part b:
0 ºC
23 ºC
37 ºC
70 ºC
100 ºC

This data indicates that 37 Cº worked best for the reaction, followed by 23 Cº, 70 Cº, 0 Cº and 100 Cº

Part c:

This data indicates that a level of pH 7 worked best for the reaction, followed by pH 4 and pH10.

Part a:
The results from the lab effectively demonstrate how enzyme (catalase) concentration affected the rates of decomposition in hydrogen peroxide. The independent variable being the amount of solution, and the dependent being the rate of oxygen. The more enzyme solution, the more efficient the rate of oxygen was produced. This was comparable with my hypothesis as I had the same idea. The objective was achieved because we were able to calculate oxygen rates released from decomposed hydrogen peroxide. You can clearly see, when no enzyme solution was used, the reaction rate came out negative. If 30 drops of enzyme solution were to be tested, it would further increase reaction rate as Catalase lowers the activation energy. What I got out of the lab was how effective enzymes are within chemical reactions.

Part b:
These results show how temperature of extreme high, or low affects enzyme activity. The highest rate of enzyme activity occurred at 37 Cº. Anything that was hotter or cold than 37 Cº slowed the reaction rate. As I thought, 100 degrees would denature the enzyme, and that was the case. The data provided shows exactly what temperatures enzymes work best, and worst. The objective was achieved as we discovered the different reaction rates under different temperatures.

The results are reliable, as we know enzymes do not work well when under extreme heat or denaturation occurs. What I learned in this experiment was that enzymes don’t work well under cold temperatures because they tend to move slower. My hypothesis did not quite match, because I thought they work best at lower temperatures.

Part c:
These results shown from this experiment led us to conclude that enzymes work best at certain pH rates. For this particular enzyme, pH 7 worked best. When compared to high levels of pH, the lower levels worked better. The wrong level of pH can denature enzymes; therefore finding the right level is essential. The independent variable was the amount of pH, and the dependent being the rate of oxygen. The results are reliable as they are reinforced by the fact that enzymes typically work best at neutral pH levels.

Enzyme Activity Lab

1) If the disk is placed into each beaker with 100 units/ml of enzyme solution, then the time for the disk to float will be 30 seconds. 2) If the temperature of the solution is at 5 degrees Celsius, then there will be less enzymes binding to the active site, and if temperature is at 37 degrees Celsius, then the reaction rate of the enzymes will be 3 times the previous temperature’s reaction rate. 3) If the disk placed into each beaker of the substrate, then the time for the disk to float will take longer, like 1-2 minutes.

1) How does enzyme activity vary with enzyme concentration? The rate of enzyme activity increases as the enzyme concentration increases. At 10 units/mL, the rate of enzyme activity was .012 1/sec, and at 100 units/mL, the rate of enzyme activity was .055 1/sec. 2) How is the rate of enzyme affected by increasing of substrate? The rate of enzyme is increased as the substrate concentration is increasing. At .1% of Hydrogen Peroxide, the rate is .004 1/sec, and at .5% of Hydrogen Peroxide, the rate is .015 1/sec. 3) What do you think would happen if you increased the substrate concentration in this experiment? If the substrate concentration is increased, the rate of enzyme activity would increase as well. As show in the tables and graphs, the rate is increasing as the substrate concentration is increasing. 4) How does changing the substrate concentration compare to changing the enzyme concentration in this experiment? Changing the substrate concentration has a greater difference than changing the enzyme concentration. For example, in the substrate concentration at .01% Hydrogen Peroxide, the rate is at .004 1/sec and at 2.0% Hydrogen Peroxide, the rate is at .070 1/sec. In the enzyme concentration at 10 units/mL, the rate is at
.012 1/sec, and at 100 units/mL, the rate is at .055 1/sec. 5) What are the two kinds of inhibitors and how do they act to prevent enzyme interactions? One kind of inhibitor is a non-specific inhibitor, which changes the chemical or physical state of the enzyme eventually resulting to denaturing the enzyme. The second type is the specific inhibitor, which exerts their efforts on only one enzyme. 6) From the temperature date, what can you conclude about how temperature affects enzyme action? How would you explain these results? The different temperatures vary among the rates of enzyme activity. At 10 degrees C, the rate is .048 1/sec. But at 37 degrees C, the rate decreases to .032 1/sec. If it starts at 5 degrees C, the rate will increase until it hits 37 degrees C, then the rate will go back down because the enzyme becomes denatured. 7) pH is another factor that can affect enzyme activity. What do you think is the optimal pH for this enzyme and why? The optimal pH for this enzyme would be around 5-6, because potatoes are slightly basic, and for the enzyme to work to break down the components, they have to be slightly acidic.

Examples of Research Proposal on Physical Activity and Environmental Perception

Background and Rationale

Gender is an important confounder in the epidemiology of physical activity, where men are more physically active than women (Aadahl, Kjaer & Jorgensen, 2007; Azevedo, 2007). Within sport research, the focus on race and religiosity from a social science perspective has for a long time been a marginal research area. The early research on race and sport has been criticised for being ethnocentric (Fleming 1994) with stereotypes like ‘Arabic countries are not interested in sports’ or ‘Muslim girls are constrained by their parents from participating’ and that ‘the level of physical activity among Muslim women is low outside and inside their home’. These need further groundwork examination to determine its accuracy. Researchers have explained the low level of participation of women of Asian and North African origin in sports in Europe as a result of both religious and cultural barriers as well as racism and discrimination within sports organisations.

For example, it is often argued that Muslim immigrant girls face gender-specific barriers that limit their leisure-time activities, such as household responsibilities. Racism as an explanation for the low level of involvement is currently widely accepted among researchers (Carrington and McDonald 2001). Lovell (1991) found that Asian women are often given less attention and discriminated against in physical education because of teachers’ ideas of Asian girls as passive and frail and therefore not interested in sports. Sport participation has scientifically been proven to provide these benefits: lower risk of getting heart disease, stroke, high blood pressure, colon cancer, and diabetes, lower high blood pressure, reduced anxiety and depression and improved mood. It also helps cope with stress and control weight, provides more energy, promotes better sleep and overall appearance (Moore, 2007).

The Purpose of the Study

This research aims to identify the kinds and level of physical activity that Bruneian university students do on their daily routine and association of environmental perception from developing country (Brunei) and developed country (United Kingdom). The study will look into the physical activity engagement of the target group within a period of 7 days.

Research Question:

1. Are the gender differences in physical activity among Bruneian University students studying in the United Kingdom?

2. Are there differences in perception of the environment between male and female among Bruneian university students in the United Kingdom?

Procedures and Protocols

This research will be using quantitative methods of data gathering in the form of a survey. Snowball sampling will be used in this research. Approximately 150 Bruneian University students are expected to participate in the survey, consisting of 50% males and 50% females. All Bruneian students must be study in the United Kingdom for at least one year of academic year or two terms (2010/2011). The participants will be volunteers and the age range is from 18 to 59 years old. The participants will be recruited if they show interest in an email sent out from a social networking service (Facebook). The participants will be examined based on their time spent (moderate to vigorous activity) being physically active in the last 7 days, with the data examined through transcription and content analysis as well as environmental perception.

Survey Questionnaires

This study will use various self-administered survey questionnaires that are designed to determine the kinds of daily physical activity that Bruneian University students engage in as part of their daily routine, especially within a period 7 days. This study will look into the time spent by respondents sitting as an indicator of sedentary behaviour. In each of the four domains, the number of days per week and time per day spent in both moderate and vigorous activity will be recorded. There are three levels of physical activity proposed to classify respondents – ‘low’, ’moderate’, and ‘high’. Another set of questionnaire will be focus on their environmental perception on the environmental factor from Brunei to United Kingdom. The data needed will be derived from direct surveys, opinion or Internet surveys and literature review

Data Analysis Methods

The physical activity data from the questionnaire will be transformed into energy expenditure estimates as MET. To calculate the weekly physical activity (MET-h week-1), the number of hours dedicated to each activity class will be multiplied by the specific-MET score for that activity and statistically analysed. This will be used to find significant relationships between and among the data gathered. The data will be analyzed using PASW Statistics 18 (SPSS). The correlation between physical activity level and environmental perception will be analyzed.

Likely Value of Results

The results will show us the continuous measure of physical activity and will be reported as median MET-minutes. Median values and interquartile ranges can be computed for walking (W), moderate-intensity activities (M), and vigorous-intensity activities (V) within the time period surveyed. Total scores may also be calculated for walking (W), moderate-intensity activities (M), and vigorous-intensity activities (V) for each domain (work, transport, domestic and garden, and leisure) to provide an aggregate summary of the data. The result of this study can be use as an intervention for Bruneian students that study in UK or any other country in order to improve their health and physical activity.

Carrington B, and McDonald, I (2001).“Race,” sport and British society. London. Fleming, S. (1994). Sport and South Asian youth: the perils of ‘false universalism’ and stereotyping. Leisure Studies 13(3), pp. 159–177. Moore, K. (2004). Muslim Women Athletes Move Ahead, But Don’t Leave Faith Behind. Physical Activity. Lovel. T (1991), Sport, racism and young women, in G. Jarvie (ed.), Sport, racism and ethnicity, London 58–73.

Aadahl M, Kjaer M, Jorgensen T. (2007) Influence of time spent on TV viewing and vigorous intensity physical activity on cardiovascular biomarkers. The Inter 99 Study. Eur J Cardiovasc Prev Rehabil ; 14: 660-5.

Azevedo MR, Araujo CL, Reichert FF, Siqueira FV, da Silva MC, Hallal PC. (2007). Gender differences in leisure-time and physical activity. International Journal of Public Health; 52: 8-15.

Activity based costing

Executive Summary
This report provides an analysis of Activity Based Costing systems and Conventional Costing systems to determine whether the application of Activity Based Costing concepts would be useful at DBS Consulting Services.

A profitability analysis of the two consulting services offered by DBS Consulting Services (e-Commerce Consulting and Information Systems Consulting) was performed using Activity Based Costing and Conventional Costing. Using the conventional costing approach, the overheads of $342,000 were allocated at $129,960 (e-Commerce Consulting) and $212,040 (Information Systems Consulting). Using the Activity Based Costing approach, the overheads of $342,000 were allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting).

Before implementing an Activity Based Costing system, management needs to assess the problems that the firm is facing so that the Activity Based Costing system can be designed to address those problems. DBS Consulting Services is in a tight local labour market and is having difficulty finding quality staff.

It was found that E-Commerce Consulting Services provided a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity Based Costing approach. E-Commerce Consulting Services provided the higher return per sales dollar. These results would suggest that the professionals at DBS Consulting Services need to spend more time in e-Commerce.

The success of failure of Activity Based Costing approach is determined by the reactions of the people who develop and use the system.

An Activity Based Costing system can be costly and time consuming to implement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity Based Costing systems, being improved cost accuracy and assisting management with decision making, outweigh these costs.

It is said that Activity Based Costing can result in improved costing accuracy when compared with Conventional Costing procedures.

Arguments to support this claim are that companies who adopt Activity Based Costing are not limited to a single cost driver when having to allocate costs to their products and activities. Activity Based Costing allows companies to use non-unit cost drivers as well as unit cost drivers to allocate costs. Also, because use differs significantly amongst activities, no single cost driver can accurately assign costs for all activities whereas Activity Based Costing takes advantage of multiple cost drivers, not just a single cost driver.

Arguments against this claim are that service industries often have higher levels of facility costs which mean fewer costs will be included in the Activity Based Costing system. Service industries also have a lot of non-repetitive activities which make it difficult to identify an individual activity to assign a cost driver to.

Both the conventional costing system and the Activity Based Costing system calculate the cost of a product or service in relation to the revenue it generates. However, the conventional costing system assigns manufacturing overheads based on a volume-based cost driver, and Activity Based Costing systems assign the manufacturing and non-manufacturing overheads based on the activities required to produce the item.

Part 3
Case Analysis Report – DBS Consulting Services (cont.)

The Conventional Costing System
Conventional costing approaches assume that manufacturing overhead costs are related to the volume of production which is usually measured by input measures such as direct labour hours or direct machine hours.

The features of a conventional costing system are:
Direct material and direct labour costs are traced to products Manufacturing overheads are assigned to products based on a pre-determined overhead rate The manufacturing overhead rate is calculated using a volume-based cost driver Non-manufacturing costs are not assigned to products

The advantages of using a conventional costing system are:
They are aligned with generally accepted accounting principles (GAAP) They are simpler than Activity Based Costing systems and easier to implement

The disadvantages of a conventional costing system are:
They are not as accurate as Activity Based Costing systems
They can result in under-costing and over-costing of products They can lead to poor management decisions as non-manufacturing costs are excluded

The Activity Based Costing System
Activity Based Costing systems allocate manufacturing and non-manufacturing costs to a product based on the activities required to produce the item. Activity Based Costing systems calculate the cost of individual activities and then assign those costs to cost objects, such as outputs, based on the activities required to produce them.

Activity Based Costing systems can be used to estimate the cost a product and also as a tool for management to monitor and control what is happening in the business by analysing the activity costs, the root causes of activities, the value of to the customer and measures of performance.

The advantages of Activity Based Costing systems are:
They provide a more accurate cost of products
Manufacturing and non-manufacturing costs are included in the calculation They provide a greater understanding of overhead costs

The disadvantages of Activity Based Costing systems are:
Information can be misinterpreted by some users
They can be costly to implement and maintain
They involve major changes in data collection and analysis which can be challenging and also cause resistance amongst employees

Current System at DBS Consulting Services
Currently at DBS Consulting Services our administration costs (overheads) are allocated to both consulting services (e-Commerce and Information Systems) based on billable hours. The following analysis presents the profitability of the firm’s e-Commerce and Information Systems consulting services using Conventional Costing procedures and Activity Based Costing.

Part 3
Case Analysis Report – DBS Consulting Services (cont.)

Conventional Costing Procedures:

Part 3
Case Analysis Report – DBS Consulting Services (cont.)

Activity Based Costing Procedures:

Activity-based costing procedures result in a significant increase in the overhead costs allocated to Information Systems Consulting and a significant decrease in the overhead costs allocated to e-Commerce Consulting.

The conventional costing procedures allocate overheads based on billable hours which results in 38% of overhead costs being allocated to e-Commerce Consulting (=1900 billable hours for e-Commerce / 5000 total billable hours), and 62% to Information Systems Consulting (=3100 billable hours for Information Systems / 5000 total billable hours).

However Activity Based Costing shows that the overhead percentage allocations vary for each activity as summarised below.

Part 3
Case Analysis Report – DBS Consulting Services (cont.)

The e-Commerce Consulting services are allocated less overhead costs using Activity Based Costing when compared to the conventional costing approach. Using the conventional costing approach, $342,000 is allocated at $129,960 (e-Commerce Consulting) and $212,040 (Information Systems Consulting). Using the Activity Based Costing approach, $342,000 is allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting).

E-Commerce Consulting Services provides a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity Based Costing approach. This shows that although both services are charged out at the same rate, and the labour rate for both services are the same, e-Commerce Consulting Services provides the higher return per sales dollar.

By adopting the Activity Based Costing approach we can determine a more accurate method of allocating overhead costs to our services which in turn will provide more accurate profit analysis of each service. This will help to increase customer and shareholder value.

Given the very tight local labour market and the fact that it is difficult to find quality staff it would not be desirable for an aggressive expansion of either consulting service regardless of the fact that both generate a profit. If we opt to expand either service this would mean having to hire more qualified staff, which as mentioned above, is difficult in today’s competitive market.

Before implementing an Activity Based Costing system, the following factors need to be considered:

Management needs to show conviction that the benefits of the system will outweigh the costs Management and staff need to understand what Activity Based Costing is and how it can help the firm The requirement of resources to implement Activity Based Costing need to be considered Concerns about the resistance to change factors need to be addressed

The success of failure of Activity Based Costing approach is determined by the reactions of the people who develop and use the system. Resistance to change can impede implementation, therefore in order to succeed, there must be a plan in place that is carefully thought out to take into account the factors above as well as determining the extent of change required and the different personalities involved.

Employees should be encouraged to play a major role in developing and using the Activity Based Costing system to give them a sense of ownership and help them to view the system as a tool to help them manage their work.

In conclusion, an Activity Based Costing system can be costly and time consuming to implement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity Based Costing on improved cost accuracy and assisting management with decision making outweigh these costs.

Part 3
Case Analysis Report – DBS Consulting Services (cont.)


Langfield-Smith, K., Thorne, H., & Hilton, R. (2012). Management accounting: Information for creating and managing value (6th edition). North Ryde, NSW, Australia: McGraw-Hill.

Heisinger, K., & Hoyle, J. (2013.). Managerial Accounting,v.1.0. Retrieved April 10, 2014 from http:/

Johnson, R. (n.d.). Traditional Costing Vs. Activity-Based Costing. Retrieved April 1, 2014 from http:/

Wilkinson, J. (July 23, 2013). Activity-based Costing (ABC) vs Traditional Costing. Retrieved April 1, 2014 from http:/

Marx, C. (n.d.). Activity Based Costing (ABC) And Traditional Costing Systems. Retrieved April 4, 2014 from http:/

Keshav. (n.d). Advantages And Disadvantages of Activity-Based Costing (ABC). Retrieved April 1, 2014 from http:/

Delaware Technical Community College. (n.d.). Retrieved April 1, 2014 from

Meiosis Modeling Activity

Background Information
Meiosis is the process by which eukaryotic organisms produce egg and sperm having half the genetic information (haploid) of the other cells in the organism’s body (diploid). You will notice some similarities to mitosis but some definite differences in meiosis that result in genetic diversity in the gametes as well as the offspring formed by the eventual fusion of the egg and sperm.

Two of the most noted differences in meiosis are that 1) there are two complete divisions resulting in four daughter cells and, 2) meiosis has crossing over, an even that occurs in Prophase I that increases genetic variation in the gametes. Crossing over occurs between homologous chromosomes. These are the pairs of chromosomes in an organisms body that carry genes for the same trait located at identical positions on the two chromosomes. Even though they carry the same gene they may, however, possess different alleles for the gene which result in different forms of the trait.

1. Draw a tetrad in the space below and label the following: centromeres, sister chromatids, homologous chromosomes.

2. What are the two elements of meiosis that add variation to our population? (Hint: one occurs in prophase I and the other in metaphase I).

3. Which of the chromosomes #2-5 could be homologous with chromosome #1? Explain your answer. I think number 5 because it is the exact same as 1.

1. First view the recording on my message board under “Supplemental Learning Materials” for this lab. You will need the “code words” from the recording for one of your conclusion questions. Link to recording: 2. After you have viewed the recording, gather your required materials. You will need 4 forks, 4 knives, 4 spoons, 6 rubber bands, and some twine or string to use as cell membrane. If you can have two different types of flatware that would be best (for example: 2 forks, 2 knives, and 2 spoons that are different than the other set of 2 forks, 2 knives, and 2 spoons). 3. Your model cell consists of 6 chromosomes (3 homologous pairs). Use the string to form the cell membrane for your cell(s). Begin with two forks, two knives, and two spoons (one of each from each set) inside your string cell membrane as shown in the recording. Proceed through each of the steps of meiosis using your flatware “chromosomes.” Use the textbook pages 324-325 for help. Phase

Replicate the DNA of your chromosomes by adding a second fork, knife, or spoon to each existing fork, knife, and spoon. Hold each pair of “chromatids” together with a rubber band (centromere). Prophase I

Create tetrads (XX) by pairing homologous chromosomes (set them next to each other). Model crossing over as best you can given the model we are using. Metaphase I
Line up your tetrads along the metaphase plate. Model independent assortment. Anaphase I
Move the homologous chromosomes to opposite ends of the cell. Telophase I
You should have three chromosomes, knife, fork, and spoon, (each composed of two chromatids) in each of your two nuclei. Cytokinesis I
Divide your cell membrane so that you have two daughter cells (two string circles for cells). Prophase II
Check to make sure that each of your two cells contains three chromosomes made up of sister chromatids. Metaphase II
Line your chromosomes up along the middle of each of your cells. Anaphase II
Separate your sister chromatids (remove rubber band holding them together). Move one sister chromatid from each chromosome to opposite sides of your cell. Telophase II
You should now have four nuclei, with three single chromosomes in each of the cells. Cytokinesis II
Divide your cell membranes so that you have four daughter cells (use more string).

Take 3 photos or create 3 drawings of your model as it looked in 3 different stages of meiosis as described in the table above. Indicate which stage of meiosis is shown in each photo/drawing. Include the photos or a scan of the sketches when you upload your lab to the drop box.

Conclusion (6 points)
1. List the two code words that were given in the lab recording found on my message board.

Chromosomes and fertilization????

2. Does mitosis more closely resemble meiosis I or meiosis II? Explain your answer.

More like Meiosis I because it only made two cells.

3. What is crossing over? When does it occur during meiosis? Why did you have difficulty modeling this element of meiosis using your “chromosomes?”

Crossing over is the process in which homologous chromosomes exchange portions of their chromatids during meiosis. It occurs during prophase I. I had a hard time because you can’t really change the chromosomes so it was difficult to show.

4. Think about your modeling. Visually, what is the major difference between the separation of chromosomes between anaphase I and anaphase II

There were four to separate then just two.

5. What is independent assortment? When does it occur during meiosis? How
did you model this element of meiosis?

6. Which part of meiosis, meiosis I or meiosis II, is responsible for reducing the chromosome number by half in the cell? MEIOSIS II

Apa Research and Bibliography Activity

APA Research and Bibliography Activity

Part One: Assessing the RELIABILITY and Validity of Sources

IN THE SPACE PROVIDED IN COLUMNS TWO AND THREE OF THE FOLLOWING MATRIX, PREPARE A 50-100-WORD EVALUATION OF BOTH THE RELIABILITY AND VALIDITY OF EACH OF THE SOURCES LISTED IN COLUMN ONE. |Source |Reliability |Validity | |Wikipedia |Wikipedia is not a reliable source. It is an online encyclopedia where that |It is not a validity source. The web site has no peer review and the information can | | |information can be added and changed by anyone. Many of the sources are not |be misleading. The web site is clear on the information but not necessarily accurate | | |cited accurately or it only contains one source instead of multiple for the |because anyone with internet connection can modify the page, which may cause problem | | |amount of information given on the paper. At time the sources given have |if someone is bias on some of the information provided in Wikipedia and decide to | | |nothing to do with the research information written on the page. |change the information to fit their opinion. | |American Psychological |The APA (American Psychological Association) is a reliable source. It contains |The APA (American Psychological Association) contains validity information. In order | |Association Web Site |information written by many different scientists, psychologist and more. The |for information to be posted on the site author have to demonstrate credibility to | | |website contains many copyrights and trademark. The website demonstrates that |their research. As many site the web site cannot always guarantee the information is | | |it poses both primary and secondary sources. Not everyone is permitted to post |error free and will be sufficient to every reader preference.

The site does include | | |and remove information from the website. |peer reviewed and scholarly journal and article. | |Arizona Department of |Arizona Department of Health Services Web Site is a reliable website. The |Arizona Department of Health Services Web Site is a valid website. The information | |Health Services Web Site |information are updated and checked for accuracy by the company. It is not |provided in the website is accurate and up to date as quickly as possible. The web | | |scholarly article but a government base page to help people fill out the |site is not a bias source. It displays direct information needed for a viewer to | | |necessary paper work needed for the health. This website can be consider a |understand their different process and procedures. | | |primary source since it links the paper directly with the paper needed instead | | | |of going through personal. | | | |Cyber essay is a non-reliable source. The information is not guarantee to be |Cyber essay is a non-valid source of information. The information may contain bias | | |accurate since the writers of the essay are regular people. When writing the |information since the essay is written by regular peoples. The essay are all | | |essay many people can site the source wrongly or not cite them at all. Cyber |self-witten and can be based more on opinions then actual facts. Even though site | | |essay does not contain peer reviewed articles or scholarly journals. This is a |demands credibility of sources it does not guarantee that each person who posts an | | |secondary source. |essay is using credible source. | |Time Magazine | | | | | | | | |
| | | | | | |Washington Post | | | | | | | | | | | | | | |

Part II: APA Reference Page


Psychology and global change
Psychological effects of stress
Stereotype threat
Effects of social class on learning
Correlation of intelligence and heredity
Ethical considerations when medications are prescribed to children, such as for treating ADHD Emerging adulthood
Adolescent egocentrism
History of intelligence testing
Ethical issues in psychological research
Psychological effects of disasters, such as Hurricane Katrina Unreliability of memory retrieval

Planning And Leading A Complex Team Activity

Be able to plan a complex team activity

Since Malta joined the European Union in 2004, the free movement of goods and services within the community, brought about through membership, has re-defined the roles and relationships between suppliersand retailers. It has therefore become increasingly common for retailers to bypass importers/suppliers and purchase directly from the source. In the meantime, Malta being a country with limited natural resources, a favourable climate and long history, Malta’s economy has traditionally been highly dependent on tourism. As a direct result of the current global recession, the number of tourists visiting our island is expected to decline over the next 5 years. This set off an alarm to all importation and tourism dependent businesses causing them to review their business strategy and identify additional business opportunities.

My line of business is the importation and distribution of silver filigree jewellery to retail outlets, which target mainly tourists, and summer accounts for about 80% of my total business. So, after I experienced slower than prior year’s growth in sales last year, I started giving serious consideration to opening a single or chain of retail outlets. My primary objective was to deliver my products to tourists directly and at the same time promoting my products instead of relying on my retail competitors to do it.

My greatest concern at first was how to deal with the reaction of loyal retail clients to this proposed new strategy. Will they still be willing to purchase goods form me once they perceive me as a competitor instead of a reliable “partner”? However, eliminating the middle person should almost double my gross profit margin as well as provides me with greater control of my own destiny. In order to go down this path I will also have to consider the capital investment which will be required and the increase in operating costs this change in strategy will bring about.

My experience as an entrepreneur has taught me that the competitive analysis of a business plan should be a statement of the business strategy and how this relates to the competition. My objectives therefore includedidentifying the strengths and weaknesses of my competitors within the market, as well as strategies that will provide an edge to develop and prevent my competitors from increasing their market share, and any weakness that can be exploited through product development.

When I discussed my concerns with my financial adviser he suggested that I should conduct a feasibility study before embarking on a major change in strategy, and to ascertain that it will be bear fruit for at least ten (10) years. When the study was completed it resulted that, not only was it necessary to adopt this strategy, but that it should also increase profitability on the long run. I then proceeded to put together a five year business plan which identified the need to open at least four retail outlets during the first two years after implementation. However, in order to implement the new business strategy without disrupting the ongoing operations, a qualified project manager had to be identified and recruited in order to lead this project. Once this person was on board, his or her primary objective would be to create and manage the expansion of my business into retail with minimal negative impact on the existing import/distribution business.

A New Project Manager was indeed recruited and his first recommendation was to operate the new retail business through a subsidiary entity in order to insulate the already established import and distribution business. He then also proposed setting up a special team, made up of five individuals already employed in the existing organisation, which he would chair, and would be actively involved in creating an action plan leading to the opening and operations of four retail outlets and an organisational structure for the operations of this new subsidiary. This included setting up separate sales, marketing, IT and administration divisions with each division head reporting to an operations manager. My own role would be expanded to that of shadow director of the new subsidiary in order to minimise the risk of damaging our relationship with existing retail clients. Therefore, the four individuals who were selected to be part of this new project team included one person from each of the four divisions of the current business operations.

Re-engineering an already profitable business organisation naturally involves risk. However, if properly managed this will be a calculated one as long as all potential obstacles should be anticipated and properly dealt with. I have learned in the past that whoever is not willing to take risk is not a good leader. “To win without risk is to triumph without glory” (Pierre Corneille, Pratt, J, J, 2009).

One of the cornerstones of the new retail operations is to create uniformity for all four outlets. This included consistent decor, same opening and closing times and days and staffed by smartly dressed sales staff. The action plan created by the new project team listed the need to identify the locations of the four stores as top priority and that negotiating leases would be the responsibility of the project manager. The plan also called for staffing each store with two sales assistants and one store manager. The marketing department would be staffed by one individual to start and the administration department would require a full time human resources professional and one part-time person. This meant that we needed to recruit 15 new employees to make up four sales teams and support for these. The present IT manager’s role would be expanded to support the requirements of the new subsidiary. It will be necessary however to out-source the initial set-up and integration of the new subsidiary operations into the existing IT system and therefore create a centralised data base for all the silver items for all the shops to have access to all stocks. This would enable shops to offer customers special high value items which they do not typically stock in their outlet.

Be able to communicate information on the activity to your team.

The new project team was scheduled to meet every Tuesday and Thursday of each week from 8.30am till 10.30am. Minutes of each meeting were kept and shared at the beginning of each meeting with each team member. The team chairperson met with me every Friday from 8.30am till 10.30am to keep me updated on progress and to obtain my feedback. This helped to set a clear framework for all the activities, roles, tasks and goals set by the team.

Each team member was chosen to fill a specific role in order to achieve our final objective based on their expertise and experience. The first team meeting was attended by myself, the New Project Manager and the five team members. After introducing the New Project Manager to the team I briefed them on the purpose and aims of this new business activity and provided them the opportunity to ask questions, make any comments and even raise any concerns.

The team member from the Sales Division was assigned the responsibility to make recommendations relating to the ideal locations and optimal size of the four shops, as well as the desirable qualifications of the retail Sales staff. Recommendations had to be both realistic and achievable, taking into consideration the high cost of retail space on the island and the limited number of applicants which would be available to choose from.

The team member from the Marketing Division was assigned the responsibility to create an image of the retail shop network as well as to propose a three year advertising plan mainly aimed at tourists. Cost projections were to be presented with these recommendations and these had to be in conformity with the resources budgeted for this activity.

A member from Finance was also selected to be included in this team. Finance was to first develop a detailed budget for this project which I had to approve. All expenditures related to this project were to be accounted for separately in the finance system in order to closely monitor the project activities. These costs were to be treated as nonrecurring in order to keep them separate from ongoing operations. The Finance team member was also required to set up a financial system for the new subsidiary, separately from the current financial system. However, the two systems were to be compatible in order to facilitate periodic consolidation.

The team member from Administration was also responsible for human resource matters. This team member was assigned the task of searching for the stores to lease in accordance venue recommendations made by sales team member. Human resources were asked to develop an organisation chart for the new subsidiary, preparing job descriptions for the prospective employees, designing vacancy notifications and interviewing prospective candidates.

The IT team member would be responsible for identifying the hardware and software requirements for the integration of the subsidiary into the existing IT system. Input from the Sales and Finance team members were critical in identifying specifications required and preparing requests for quotations from at least three different suppliers for the acquisition and installation of these services and hardware.

Each team member was required to provide a weekly update on their assignments to be presented at each meeting. Every communication needed to be clear and supported by a task chart. Each team member was also given the opportunity to ask for more details if they were not clear on some topic or if they felt that one member’s actions conflicted in any way with their own plans. For example, it was proposed by the Sales Team member that the shop assistants would need to prepare an order at the end of each week to replenish their stocks. The IT team member had proposed an automated system to do this instead.

Be able to review own ability to lead a team through a complex activity

This system, though slow to yield results in the beginning, worked well and continued to improve as each member saw how their role and contribution fit into the overall objective. The New Project Manager made sure that each member felt empowered and accountable for his or her role in the project and, as importantly, that the entire team would take credit for the success of the project, not just the team manager. This helped build up team spirit and made every team member feel committed to make the project a complete success.

Each team member’s progress report was matched to the master time chart prior to my weekly meeting with the New Project Manager who also came prepared with proposed solutions to solve any deviation from the plan. Once we agreed on the solutions, these were communicated to the team members at the next Tuesday team meeting.

In order to effectively manage a team, such as the one assembled for this complex activity, motivating the team had to be a leader’s top priority. This was achieved by encouraging their participation and asking each member to share their ideas during team meetings. A leader’s role is that of facilitator and coordinator, allowing each team member to take responsibility for their share of the full task and obtaining their commitment to deliver. A leader’s effectiveness is therefore judged by the success of the team in achieving a goal such as the one at hand, namely to set up a chain of four retail outlets to compliment the import and distribution business.


Pratt, J, J, 2009. Turtle on a Fence Post: Wisdom Graduates Need to Make It in the Real World, 365 Days of Life Lessons. 1st ed. UK: Agio Publishing House, 2009.

Play dough activity

I discussed with my manager that i was going to carry out a play activity. The project i have chosen to do is the making of play dough. I have chosen this activity because i feel this is a great pastime and a great experience between me and the children. I say this because the children can actually take part in the making of the product. I think this activity will help them to learn about colours, shapes… My manager confirmed the activity and she was really pleased with idea and she also thought this would be a great learning experience for the children. I already have a recipe on how to do play dough, but my manager confirmed one more time all the ingredients: flour, food colouring, salt, oil and water. I make the play dough activity with four Montessori children. The first thing i did it was to get all my materials ready: small basin, large spoon, flour, salt, oil, water, paint, shape cutters, rolling pin. In this activity children can develop Motor skills -Using play dough helps a child practice using certain physical skills with the hands when they manipulate the dough with their fingers. Children can practice skills such as pinching, squeezing or poking while they play with the dough. Cognitive Development-Using play dough helps a child practice using imagination and other cognitive abilities such imitation, symbolism and problem solving. This helps the child learn more about his environment as he makes and mimics everyday objects with the play dough.

Emotional Development-Using play dough may help a child to calm down when frustrated or angry. Holding and squeezing the play dough can produce a calming effect on the child and is useful for teaching anger management skills. Additionally, children may feel more comfortable expressing themselves in other ways while their hands are busy. Social Development-Using play dough may help a child develop social skills as she plays along with other children with the dough. Additionally, making play dough is an opportunity for a child to practice cooperation and sharing with a caregiver. Physical development. Using play dough may help a child to develop motor skills needed for writing and drawing. Language development. Because of the interactive nature of play dough use, children need to listen, understand the communication of others, speak, and practice their oral communication skills as they mold and manipulate their play dough constructions. Science understandings. The tactile experience of manipulating play dough helps children develop a deeper understanding of how matter changes (physics) and encourages them to use scientific thinking as they observe changes, make predictions, and talk through differences in the materials they are using. Mathematics concepts. Mixing up a new batch of play dough with adults is one way in which play dough engages children in mathematical learning as they measure and count recipe ingredients.

Discussions about shape, relative size (greater than, equal to, or less than), height, length, and weight provide additional opportunities for children to develop mathematical understandings. Literacy Learning. When paper and writing utensils are added to the play dough area, children can make signs, labels, and create stories related to their play efforts. Exploring and thinking- children used their senses, their minds and their bodies to find out about and make sense of what they see. They used the imagination to create new shape or different monsters from play dough; they are imitating in special the mothers in the kitchen when are cooking; are making gestures as adults ;are playing and talking about the experience. Identity and belongings-children build respectful relationships with others; they express their own ideas, preferences and needs, and have these responded to with respect and consistency; they feel that they have a place and a right to belong to the group; Well-being-in the play activity children were happy and playful; they were interacting to each other; the group activity make them feel comfortable and contents.

Communication-children used a range of body movements, facial expressions, and early vocalisations to show feelings and share information; they interact with other children by listening, discussing and taking turns in conversation; children used language with confidence and competence for giving and receiving information, they asked questions and request too. Through this activity i found the children had great fun. Children were very excited about the fact that they were going to help me make the play dough. They were full of all different questions. Over all i felt the activity went very well.

Play activity for children

Play is an essential part of every child’s life and is vital for the enjoyment of childhood and as well as social, emotional, intellectual and physical development. Having the time and space to play allows children the chance to keep them physically active and it gives them the freedom to make their own choices about what they want to do. Research shows that play has a range of benefits to the child, family, and the community, as well as improving healthy and quality of life. Play also helps the child improve their self-esteem, self-awareness and self-respect, it gives child a chance to mix with others and develop new skills.

Playing can help Manshu with her potty training, such as role-play with dolls could help Manshu understand all about what potty training involves. It could also make the child become much more relaxed about this step in life. For Jessica play (role-play with dolls) could help her understand all about her baby sister and what is happening in the changes at home in her life. Whilst children are in my care I will do my best to offer a range of activities for children to participate in, I will also allow children to give a choice in which activities that the want to participate in, as this will allow the child to become more independent. I feel that it is important for children to be encouraged to do as many activities as possible rather the same thing all the time. By rotating the toys that you have out available for the children to play with it means that they will be learning through play on a range of toys rather than being able to play with the same toys all the time. I think that it is important that children learn about different cultures and that not all people have the same abilities, children can also learn about these topics through play using ethnic dolls, puzzles, books, art and crafts and cooking food from different cultures.

This means having materials, toys, resources in your setting that reflect the diversity of our society. Thus play can help Manshu with her potty training, such as role-play with dolls could help Manshu understand all about what potty training involves. It could also make the child become much more relaxed about this step in life. For Jessica’s play (role-play with dolls) could help her understand all about her baby sister and what is happening in the changes at home in her life.

Domestic routines that children can be involved in and how this supports their learning:

How can this benefit the child

Helping to prepare snacks/food

Helps children develop a good understanding of hygiene practices which helps develop personal, social & cognitive development. Using tools (suitable for children) to cut/prepare the food/snacks helps their sensory development and also builds their physical development.

Setting the table at meal times

This will help develop their independence, it also helps them to learn to follow instruction helping their language skills, matching children’s place mats to their cups & plates can also help learn matching skills, helping their cognitive development. Children could help to tidy up which would develop their social & emotional development. I would make a game out of this & count the things they pick up, helping their mathematic development.

Hanging clothes on the line

This will help their understanding of how the wind and heat dry things and how we use water for things and not others. Games can also be made of if this using the colours of clothing and pegs etc.

Messy Play with Household items e.g. shaving foam, water

Messy play encourages children to use their imagination and be creative which helps build self-confidence and self-esteem.

Tidying up

Children could help to tidy up which would develop their social & emotional development; I would make a game out of this & count the things they pick up, helping their mathematic development.

Getting ready for the school run/going out

Getting ready to go out children can learn about different body parts as they put on their coast, wellies etc. Then when outside you can help the child’s knowledge & understanding of the world. Climbing & playing on outdoor equipment helps a child’s physical development & co-ordination.

It is easy to think about what learning can be achieved from a particular activity but I am aware that some activities may include potential weaknesses for some children, for example ‘preparing snacks and food’ and ‘setting the table’ will not be suitable for younger children in the same way that older children would not benefit from a ‘messy play activity’ which is why having a variety of activities the children can participate in on a daily basis is paramount to their learning.

Through observing and keeping a written record of observations of children at play, is a way for you to learn how the child learns, what they enjoy, the development stage they are at and how to plan activities for that child. As children learn through play, when you observe them at play, you will learn the stage they are at, and this will allow you to plan for them individually. You will also learn what kind of learner the child is. Keeping a record of a child’s development is very important, so you can recognise if they are advancing or maybe falling behind some early learning goals. Observations are a great way of sharing information with parents too. Keeping observations will allow you to plan efficiently for each child, knowing where to focus some learning and for you to plan different challenges for the child to allow them to progress. Keeping a learning journal and incorporating your observations into this along with pictures and pieces of the child’s work, will allow you to keep a good chronological diary of the child’s progress, and make planning run smoothly and well.

Children need to be treated as individuals, equally and with respect. The children’s act 2004, has the requirement to treat all children as individuals, and with equal concern. Every single child is different, will enjoy different activities, dislike different activities, and have their own way of learning, through play, and other activities. It is the responsibility of the child carer to ensure they cater for each and every individual need. To do this effectively, you will need to plan for each child, taking observations, and get to know the children in your care well. Everyone that comes to your setting should be welcomed and respected, their beliefs and interests respected as well as their personalities, needs, values, abilities and interests. It is essential that you do not discriminate for any reason, and offer an inclusive environment, and cater and treat everyone equally. Meeting the individual needs of every child is so important, as this ensures they are receiving the best possible care, their rights are being met, opportunities, and an environment that lets them grow and learn at their own pace, securely, safely and happily. The rights of every child are paramount in childcare, when you acknowledge the rights and individuality of every child, you can offer an inclusive setting, where everyone is treated equally and with respect. The best interests of the child must be the primary consideration in all activities concerning the child, and children have the right to be protected from all forms of discrimination.

Drop-in sessions can be invaluable in providing support and an opportunity to share ideas, good practice and resources. Planning special days out with the children to the park, museums, libraries etc. can help a child’s development. You could take a camera & let the children take photos, making a storybook all about your day. Meeting up with other childminders for picnics and other days out can help the children form new friendships & help you learn and develop by discussing different ways of play. Other forms of play you could do at home are ‘keep fit’ session, there are a lot of cd/DVDs out there that are made for kids & adults to do, children will find this lots of fun & will help develop their physical development. Whether the day is spent inside or out it should be both fun and informative for the children and offer a variety in their learning.

Although routine is great for children at times it may benefit the children for me to slightly change the routine for example whilst Manshu is potty training I may decide not to attend childminder drop-in or any other sessions to stay at home and develop her potty training in my home, once competent I would reintroduce the outings. Another example of when I might need to slightly alter a routine is if a child becomes unwell and is waiting to be collected early the other child(ren) may need to sacrifice their outing/activity to ensure that the unwell child is safe and comfortable until collected.

Regardless of the activity I always adhere to The United Nations Convention on the Rights of the child act which was drawn up in 1989. The act consists of 54 articles stating that all children must be shown respect and that their well- being is the principle factor. The three main areas of this act include: · Provision (access to food, clean water, housing, education, healthcare etc.) · Protection (being safe from abuse and discrimination.) · Participation (having their views heard and participating in making decisions.)

The Effect of Tempature on Enzyme Activity

Throughout this report you will gain information as to how temperature effects the amount of oxygen produced in an enzyme- catalase experiment. In the experiment we used liver extract as a catalase and created a chemical reaction within a reaction chamber between the catalase and hydrogen peroxide as well as three different controlled temperatures. In the procedure below there will be a step by step process as to how the experiment was created. As a result we found that the higher the temperature in the water bath the more oxygen will be produced and “rejected” from the reaction chamber. In conclusion, the reaction chamber placed in the highest temperature water bath produced an average of .5 more milliliters of oxygen than the reaction chamber placed in the lowest temperature water bath tested. While doing scientific research previously in the week, students found information about enzymes and how they work. In the concentration of catalase lab students found that the less enzyme concentration present, the less oxygen is produced. According to chemical reactions occur when two or more compounds collide. A chemical reaction occurs when any two substances come together to form one.

In the first enzyme experiment dealing with concentration when the catalase disks came in contact with the hydrogen peroxide it created a chemical reaction which in turn caused oxygen to be produced. When the concentration of the catalase disks were reduced (decrease the number of disks in the experiment) less oxygen was produced because the hydrogen peroxide had less catalase to react with, hence the reason for decreased amount of oxygen in milliliters at the end of the five minute experimentation time period. The goal for the original (concentration) experiment was to see how the concentration levels of the catalase effected the amount of oxygen produced. That was just a base line for what was to happen next. As a class we divided and conquered to dig deeper into a more controlled experiments to figure out what really was effecting the amount of oxygen produced. My group focused on temperature. If the temperature of the water bath that the reaction chamber is placed in is increased then the amount of oxygen produced will increase. The independent variable is the temperature of the water and the dependent variable is the amount of oxygen that is produced. (In milliliters)

Here is an example of how I would have written a lab procedure for other people attempting the experiment. Materials:

• 4, 50mL beaker’s, with 1 containing fresh catalase solution
• Reaction chamber
• Filter paper disks
• Forceps
• Ring stand & clamp
• 10mL graduated cylinder
• 100mL graduated cylinder
• 3% hydrogen peroxide (H2O2)
• pan (water bath)
• Hot plate (along with heat protectant gloves)
• Ice
• Thermometer
• distilled water
1. Work as a lab group of 3-4 members. Each lab group will complete Part A of the lab and repeat.

2. At your lab table you will find a square bottle with a medicine dropper top. This is called the Reaction chamber. You will also find a 100mL graduated cylinder, ring stand and clamp, and a Plastic pan which will be used as a water bath. All of this equipment needs to be assembled into our experimental apparatus, as described and illustrated below.

3. Fill the pan 3/4 full of tap water and ice to cool the water to 7 °C

4. Submerge the 100mL graduated cylinder to fill it with water. Turn the graduated cylinder upside down, keeping the open end under water, so as to keep it filled with water. Suspend it upside down in the clamp on the ring stand. Adjust the height of the clamp on the ring stand so the open end of the graduated cylinder is about 3cm above the bottom of the pan. 5. Place a thermometer in the pan and record the temperature of the water, during Part
A of the lab. For this experiment it should be around 7 degrees Celsius.

1. Set up the experimental apparatus as described above.
2. Obtain a small amount of stock catalase solution in a 50mL beaker. (Put on ice to keep catalase cool)
3. Obtain a reaction chamber and a number of filter paper disks. (4 for each trial)
4. Prepare 4 disks for use in the reaction chamber. Prepare each disk, one at a time, by holding each by its edge with a pair of forceps (tweezers) and dipping it into the stock catalase solution for a few seconds. *** Stir your catalase solution (liver extract) before every disk is dipped. Remove the excess liquid from the disk by blotting the disk on a paper towel. With another paper towel dry the tip of the forceps, so it doesn’t drip in the next step.
5. Next, transfer the dampened disks to the top interior wall of the reaction vessel. The wet filter paper disks will stick to the side wall of the glass. Position the disks in the upper half of the reaction vessel (the half near the opening). Repeat this procedure with the other disks, placing all disks on the same surface of the reaction vessel. * One person is each group should soak and handle all disks for all experiments. In this way, the techniques will remain similar and key operations will be performed consistently. Place four catalase-soaked filter paper disks high on one interior sidewall of the reaction chamber.
6. Stand the reaction chamber upright and carefully add 10mL of 3% hydrogen Peroxide (H2O2) solution. Do NOT allow the peroxide to touch the filter paper disks.
7. Tightly put the stopper on the chamber.
8. Retrieve the water bath and graduated cylinder. Turn the graduated cylinder upside down into an upright position, keeping its mouth underwater at all times.
9. Carefully place the reaction chamber and its contents on its side in the water bath. Make certain that the side with the disks faces upward.
10. Move the graduated cylinder into a position so that its mouth comes to lie directly over the tip of the mouth of the reaction chamber so that any O2 released from the reaction chamber will collect in the graduated cylinder. One member of the team should hold it in this position for the duration of the experiment.
11. Rotate the reaction chamber 180° onto its side so that the hydrogen peroxide solution comes into contact with the catalase-soaked disks. Note the time. This is time “zero”.
12. Measure the gas levels in the graduated cylinder at 30- second intervals for 5 minutes. Record the levels in a data table of your own design.
13. Repeat the experiment from Part A, using 2 different temperatures: 27 degrees Celsius and 37 degrees Celsius. You may easily do this by using the following procedures: a. 27 degrees Celsius: follow the procedure from Part A, but use a combination of water and ice to get the correct temperature. b. 37 degrees Celsius: follow the procedure from Part A, but use a hot plate to warm water to the correct temperature.
14. Record all data in a data table of your own design. Save information to make a graph.
15. Plot the data for Parts A and B on the same set of axes.

Throughout the experiment we made various observations all having to do with the effect that the temperature had on the amount of oxygen being produced and coming out of the reaction chamber. For setting up the experiment we realized that maintaining the desired temperature with minimal change in the degree of Celsius was something that had to be maintained and watched closely. When it came to the actual experiment the 7 degree Celsius water bath produced less oxygen in a time period of 5 minutes increasing at a steady rate of .1 milliliters per every 30 seconds. Overall the 27 degree Celsius water bath produced at a rate of .2 milliliters per 30 seconds. Finally, the 37 degree Celsius water bath produced at a rate of .5 milliliters per 30 seconds. Though the difference in oxygen being produced per second is minimal, as the temperature increases it is clear that more oxygen is being produced in the 5 minutes than when the water is cooler given the same amount of time. Below is a set of data that we collected during the experiment along with a line graph showing our findings and equations that go along with our information. Time (seconds)

Looking through results the hypothesis of “If the temperature of the water bath that the reaction chamber is placed in is increased then the amount of oxygen produced will increase” was a correct statement for the most part. As temperature increased the amount of oxygen produced increased as well. In the tooth-pick lab students posed as enzymes and did various things to test what may affect the performance of an enzyme one of those things being temperature. In that lab students were asked to place their hands in an ice bath for a certain period of time (2 minutes I believe), in turn numbing our hands (the enzyme). The results were the same as what was predicted in our temperature experiment, the number of tooth-picks broken was dramatically decreased after having our hands in the ice bath. This has direct correlation to what we had tested in the procedure above. To better our experiment and get more accurate results we could have had more control over the temperature of the water bath, other than that the experiment created and tested had matched our hypothesis and had reasonable results that we could back up with scientific information.

The reaction chamber placed in the highest temperature water bath (37 degrees Celsius) produced an average of .5 more milliliters of oxygen than the reaction chamber placed in the lowest temperature water bath tested (7 degrees Celsius).

Eric Hammer, Amy Carson (August 26, 2012) Understanding Why Chemical Reactions are so Violent.
Retrieved From K.Hammann, S. Elliott (October 3, 2013) Catalase Concentration Lab. Retrieved From room S240/ K. Hammann, S. Elliott (October 1, 2013) Toothpickase Lab Activity. Retrieved From room S240/

7 Beach Activities For You & Your Dog