Education and Society Essay Example | Topics and Well Written Essays - 2500 words

Education and Society - Essay Example From the discussion it is clear that  functionalism states that every society’s aspect is interdependent and contributes to the functioning of the whole society. The government provides education for the state’s children whereas the same citizens of the state pay tax to keep the government running. According to Emile Dhurkenim, the society is held together by cohesion or social consensus whereby the citizens concur together and work to accomplish the best for the society at- large. This essay will discuss the functionalist perspective of the central government control of curriculum content is schools.According to the report findings  the central government should provide education for the children of the family, which then the citizens pay taxes to sustain the government’s operations. This ensures the family is dependent on the school in assisting the growing up of the children, ensuring good jobs for the children to grow and sustain their own families. Centr al government control of curriculum content in schools means that the government is fully in-charge of developing, facilitating and ensuring that the curriculum it comes up with is taught in the schools. The government comes up with various education policies regarding the curriculum to be taught and enforces the same. Through this direct involvement, the government ensures that it consults all the major stakeholders in the education industry in order to develop the curriculum.   The policy is enforced using various strategies, ensuring the full implementation and evaluation of the curriculum, to check its functionality. All state machinery is put to task ensuring that the curriculum works in accordance to set processes and procedures by the government. This paper discusses the central government functionalist perspective on curriculum content in schools (Bundy and Mathews, 1998, p. 29). According to Durkheim research, he came up with three irrefutable facts to social sciences. Am ong them were the social facts that were underlying the institutions such as the family, state and education. Since all stakeholders were part of the development in the central government controlled curriculum, implementing the curriculum does not become a major challenge. The government values education and it is for the paramount reason that the central government comes up with various funding mechanisms for the curriculum since it understands that a learned population for the country is a key pillar for economical significance and empowerment. The country’s constitution entrenches education as a fundamental right for the people, making it obligatory for the government to, fully control the curriculum to be taught (Turner, 2012, p. 17). Central governments are adequately aware that education is a paramount fundamental right for its citizens and therefore it has the authority and mandate to provide education. The central government thus develops the curriculum. Here the cent ral government controls the educational institutions indirectly. Standardization is the key element of education since the people of that particular country will be taught the same things regardless of personal status. The central government comes with a standard-based curriculum that ensures changes regarding how teachers teach and the way schools are managed. The central gove

The role of the diversity of workplace play in china Dissertation

The role of the diversity of workplace play in china - Dissertation Example This research study analyzes diversity in the Chinese organizations and the role of diversity at the workplace. This research study identifies the benefits that the organizations can have by having diversity at the workplace. The researcher has used primary as well as secondary data to collect information regarding the topic under study. Primary data is collected using online questionnaire from different employees working in Chinese organizations. On the other hand, secondary data is collected from books, journal articles, and published papers. So, both primary and secondary data collection methods have helped the researcher in conducting a better research. 2. Introduction This research study focuses and analyzes the diversity of human resource in organizations and the role of diversity in the organizations particularly in Chinese organizations. The research study analyzes the overall situation at the workplace in different businesses in China in order to analyze how important busine sses consider diversity of human resource. ... The research study collects primary data from a number of employees that are working in China in order to analyze whether the organizations in China focuses on diversity in the workplace or not. 2.1. Background 2.1.1. Diversity Diversity in an organization has been defined as an organizational culture that does not have any kind of discrimination on the basis of the gender, age, language, employment, caste, disability, religion, culture, geographical background, and other discriminatory factors of the employees (Esty, 1995). 2.1.2. Equal Employment Opportunity Title VII of the Civil Rights Act of 1964 has been presented about discrimination of employees at the organizations. This federal law is aimed to protect the employees from discrimination at the workplace on the basis of religion, sex or national origin and other discriminatory factors. Equal employment opportunity (EEO) is defined as offering equal opportunities and equal treatment is given to all the employees in the organiza tion without any kind of hassle or discrimination. It has been found that diversity has become an important aspect today for businesses as organizations that have diverse employees are more innovative, creative, plan things better, manage their operations in a better way and several other benefits. Thus, considering the benefits of diversity in an organization, businesses have started focusing on having human resource that belongs from different backgrounds. 2.2. Aims and Objectives The aims and objectives of the research study are as follows: Do organizations in China focus on having diversity of human resource at the workplace? What is the role of diversity of workplace? What is the impact and benefits of diversity at the workplace in organizations in

Human Nature vs Personal Gain Essay Example for Free

Human Nature vs Personal Gain Essay Growing, learning and becoming the best we can be are all positive steps that evolve from life experience. It is human nature that wants to succeed and contribute to society in productive ways. In the play The Crucible, written by Arthur Miller, individuals display an ugly side of human nature and are motivated by less than noble goals. Throughout the story, justice is often replaced by the desire for personal gain. Perhaps the three best reasons are greed, selfishness and betrayal. Greed is a motivating factor among many individuals in the play. At many times, John Proctor talks with Hale about Parris’s need to become rich, by gathering valuable golden candlesticks. He says, â€Å"He preach nothin’ but golden candlesticks, until he had them†¦ I think, sometimes, the man dreams cathedrals, not clapboard meetin’ houses† (Miller 65). Proctor says this to Parries to illustrate Parris’s materialistic nature and thirst for power, land and material possessions. Like Reverend Parris, Thomas Putnam is also greedy. Thomas uses his daughter to falsely accuse George Jacob of witchcraft. The accusation leads to the arrest and conviction of George Jacob by Judge Danforth. Giles Corey’s explains to Danforth that Mr. Putnam is dishonest and says â€Å"If Jacobs hangs for a witch he forfeit up his property- that’s law! This man is killing his neighbors for their land† (Miller 96). Thomas Putnam uses these falsifying witchcraft trails to increase his own wealth by accusing people of dealing in witchcraft, getting them convicted and then taking advantage of the situation by buying up their property. Characters like Parris and Putnam are so obsessed with greed that they do not have a conscience. Just as the evils of greed occupy Parris and Putnam, Abigail Williams is motivated by selfishness. She is vengeful, manipulative and a magnificent liar; for example, she goes into the forest at night and practises witchcraft with the other girls form the village. However, when Abigail is confronted about her disgusting behaviour, she chooses to keep  her well respected reputation intact. Abigail denies that she was in the forest dancing that night, threatens the girls and says, â€Å"Now look you. All of you. We danced†¦ Let either of you breathe a word†¦ I will come to you in the black of some terrible night and I will bring a pointy reckoning that will shudder you† (Miller 20). She does this to also avoid being arrested. Not only does Abigail lie about witchcraft, she also stuffs the needle in the doll that Mary Warren made for Elizabeth. Cheever explains, â€Å"The girl, the Williams girl, Abigail Williams, sir. She sat to dinner in Reverend Parris’s house tonight†¦ she falls to the floor he goes to save her, and, stuck two inches in the flesh of her belly, he draw a needle out. And demandin’ of her how she come to be stabbed† (Miller 74). Abigail uses this situation to accuse Elizabeth of practising witchcraft to harm her Abigail. She does this to sabotage Elizabeth and, eventually, take her place as John Proctor’s wife. Abigail’s callousness with Elizabeth shows that her selfishness has no bounds or morals. If greed and selfish are not bad enough human characteristics, betrayal is perhaps the most cunning and provides the most false sense of security. Mary Warren accuses John Proctor of consorting with the devil and pressuring her to join him in his evil ways, which is not true. As Mary yells in anger, she says pointing at Proctor, â€Å"You’re the Devil’s man!† (Miller 118). She continues on to say â€Å"I’ll not hang with you! I love God, I love God† (118). Mary Warren’s loyalty to John Proctor is betrayed under pressure to save her own life rather than be hanged. Abigail betrays Tituba so that she does not get question by Reverend Hale. What Abigail says to Hale and Parris when she falsely accuses Tituba is â€Å"She sends her spirit on me in church; she makes me laugh at prayer!† (Miller 44). Abigail does not want to confess her practise of witchcraft in the forest with her girls at night. While in the play there is no shortage of characters willing to do the wrong thing in life, choosing to do the right thing is always the preferred path in life. Having to replace any form of righteousness (justice) with greed, selfishness or betrayal does not justify our actions or means for the end result. Each one of the characters in the crucible mention in the above paragraph have all demonstrated that some form of human nature for self rewardance was place before justice/righteousness. There are always consequences when the truth is not told. Whenever we use these actions in our character they always lead us away in the opposite  direction from our true and honest goals. Righteousness in the heart produces beauty in the character. Works Cited Miller, Arthur. The Crucible. New York: Penguin Books, 1976. Print

Influential Factors That Affected Athens History Essay

Influential Factors That Affected Athens History Essay Some of the most influential factors that affected Athens rise and fall were their form of government, their leadership, and their arrogance. Athens democracy greatly affected their rise and collapse because it helped them rise to power, but it also caused them to make bad choices, leading to their fall. Similarly, the superior leadership of the Athenians facilitated the growth of Athens and was also a key factor in its downfall. Because of their outstanding leadership in the Persian Wars, the Athenian self-image was boosted, and this arrogance caused many other city-states, chiefly Sparta and Corinth, to dislike Athens and bring their city-state to ruins. Athens democracy greatly affected their rise and collapse because it helped them rise to power, but it also caused them to make bad choices, leading to their fall. The democracy allowed for regular citizens of the city-state to have a say in their government. In 507 B.C., Cleisthenes created ten tribes which each had 50 representatives in the Boule. This was the start of democracy in Athens. Also, an Assembly was established where all male citizens over the age of 18 could go and discuss matters. Since anyone could stand up to speak at the Assembly, a feeling of equality was established. Now it was the common people who could make decisions for their city-state, not the selfish aristocrats. Under the democracy, many great leaders were elected, such as Themistocles and Pericles who both made great contributions to Athens. However, many poor leaders were also chosen such as Cleon, who was a leather tanner. This shows a big flaw in the democracy of Athens. How could a leather tanner, th e lowest of the low, be elected to lead a critical invasion? Also, the democracy made bad decisions. In 413 B.C., even after Nicias had reported that there was no hope in fighting the Sicilians any longer, the Athenians voted to send another 15,000 men to fight! The Sicilian Expedition was a failure, and it cost thousands of men their lives with only a handful of them making it back alive to Athens. The democracy of Athens was a major factor in its rise to power, but it also played a part in bringing about its downfall. Similarly, the superior leadership of the Athenians facilitated the growth of Athens and was also a key factor in its downfall. In both Persian Wars, great generals led the Athenians to victory over the Persians. In the First Persian War in 490 B.C., one of the Athenian generals, Miltiades, was daring and attacked the Persian army while their cavalry was away in the Battle of Marathon. This led to an overwhelming win for Athens. They only lost 192 men while Persia lost a staggering 6,400 men. The great leadership of Miltiades led the Athenians to a huge victory over the Persians. A strategic decision made by Themistocles before the Second Persian War was to use the silver that the Athenians found in early fifth century B.C. to build a navy of triremes. He knew that after losing the first war, the Persians would be back to get revenge. This turned out to be a crucial decision because the Greek win at Salamis was a turning point in the war. In the Second Persian War, Athens was given c ommand of the Greek navy. In 480 B.C., Themistocles, who was in charge of the navy, tricked Xerxes, the king of Persia, into thinking the Greek navy was in disarray. Xerxes took the bait and chased the Greek navy into the Strait of Salamis. There, the larger size of the Persian navy was of no use because there was no room to maneuver, and the Greeks destroyed the Persian navy. The trickery of Themistocles resulted in a decisive win for the Athenians and one of the most important wins for the Greeks in the Second Persian War. However, leadership was also one of the causes of the fall of Athens. In the Peloponnesian War, many bad choices by leaders caused them to be defeated by Sparta. For example, in 425 B.C., Cleon, a leather tanner, convinced the Athenians that launching a direct attack on Sparta would be smart because the Spartans would not dare attack while the Athenians were in their territory. The invading force, however, got stuck on an island just off the shore, and after two years, the invasion failed. This failure cost the Athenians a large amount of their funds. Cleons failure to think his actions through was clearly a sign of bad leadership that cost Athens. Another example of bad leadership comes from the Sicilian Expedition in 415 B.C. Nicias, a leader that was opposed to war, was the only one left in charge of the expedition after Alcibiades had been arrested and escaped, and Lamachus had been killed in battle. He turned out to be a terrible leader because he was indecisive and missed many opportunities to defeat the Sicilians. Even when he finally realized that it was hopeless to fight the Sicilians, he hesitated, and the night before the Athenian army was about to leave, their entire fleet was burned by fire ships. The Sicilian Expedition had exhausted the Athenian treasury because they had sent an unprecedented amount of men, and it had ended in an utter failure. The poor leadership of Nicias ended horrifically and resulted in the deaths of th ousands of Athenians. Clearly, great leadership was a factor in helping Athens rise to power, but ironically, it was also a major factor in its decline. Because of their outstanding leadership in the Persian Wars, the Athenian self-image was boosted, and this arrogance caused many other city-states, chiefly Sparta and Corinth, to dislike Athens and bring their city-state to ruins. Their boosted self-image can be seen best in their artwork after the Persian Wars. Before the wars, their sculptures of humans all had the same posture, with one foot forward and arms at the side. This showed a humbleness towards the gods because gods were portrayed as strong and tall. However, after the wars, sculptures of humans could not be distinguished from the gods. Humans were now portrayed with rippling muscle, tall, and freedom of movement. In the Parthenon frieze, the humans look exactly the same as the gods on the pediments, albeit smaller and in low relief. Also, they portrayed themselves as rational in the metopes, and the savages were shown as irrational and crazy. Their arrogance can be seen in Pericles Funeral Oration when he says, I declare that our city is an education to Greece. He clearly thought very highly of his city and that it was the best in all of Greece. Their arrogance caused them to become power-hungry. In the Melian Dialogue, the Athenians speak with a condescending tone towards the Melians when they try to force them into becoming part of the Athenian empire. This is evident when they say, your actual resources are too scanty to give you a chance of survival against the forces that are opposed to you at this moment. The Athenians clearly think that they are superior to the Melians. Furthermore, they did not let members of the Delian League to withdraw their membership. This was shown when Naxos tried to withdraw, and the Athenians waged war against them and took down their walls. The arrogance of the Athenians also caused them to become overambitious. They started to expand into mainland Greece, which made city-states such as Sparta and Corinth worry. Their expansion was one of the major factors that le ad to the Peloponnesian War. In the war, their overambition caused them to make many costly mistakes that eventually led to their end. The arrogance of the Athenians clearly was a key factor in their destruction. Three major causes of the rise and fall of Athens were its democracy, its leadership, and its arrogance. The democracy produced many great leaders, but unfortunately, also many bad leaders. Their arrogance was a result of great leadership in the Persian Wars, and it led to the end of Athenian power in Greece. Democracy Let ordinary people feel equal to wealthier people Triremes promoted democracy Because they felt equal and could make a difference in the government, they did not revolt against the government Everyone had a say during the Assemblies Caused downfall because they made bad decisions Supported the Sicilian Expedition After Nicias told them that there was no hope left in fighting, they sent over another 15,000 men! Lost thousands of men and only a handful of the men made it back to Athens Also allowed for bad leaders to be chosen, such as Cleon, who was a leather tanner Leadership Great generals led Athens to victory against the Persians First Persian War: Sparta refused to help Athens, so they had only 10,000 Athenians and 1,000 soldiers from Plataea against 25,000 Persians Only had 10 generals, but Miltiades was daring and attacked while the Persian cavalry was away Won overwhelmingly, losing only 192 men to Persias 6,400 Second Persian War: Athens was given command of the navy Themistocles tricked Xerxes, king of Persia, into thinking that the Greek fleet was in disarray, so the Persians attacked and were destroyed by the Greek triremes When Athens found a huge deposit of silver, Themistocles suggested that it be used to build a huge fleet of triremes Turned out to be a great idea in the Second Persian War Bad leadership in the Peloponnesian War caused their defeat by the Spartans Cleon, a leather tanner, convinced the Athenians to launch an attack on Sparta Invading force got stuck on an island just off shore Failed after two years Spend a huge amount of funds on this invasion Alcibiades convinced the Athenians to approve of the Sicilian Expedition which was intended to cut off supplies from Sparta and Corinth Sent a huge force, larger than any other Athens had previously sent anywhere, to take Syracuse Spent almost all of the money in the treasury Alcibiades was arrested the day the expedition left for defacing public statues, but he escaped and told Sparta all of his plans Lamachus was killed in the first few days of fighting, so only Nicias was left Nicias missed many opportunities Athenians decided to send another 15000 men, commanded by Demosthenes, to attack, but it failed Even when the orders had been given to sail back to Athens, Nicias was hesitant, and that night, the entire fleet was burned by fire ships Arrogance Arrogance after winning both Persian Wars Shown in their artwork and sculptures Portrayed themselves the same as gods in the Parthenon frieze Humans were shown as rational and the savages were shown as crazy creatures in the metopes of the Parthenon Statues of humans could not be distinguished from gods Showed the ideal human being Tall and strong Freedom in movement Before, they portrayed humans as all uniform in shape and they all held the same posture Pericles Funeral Oration I declare that our city is an education to Greece. Shows he thinks very highly of Athens Melian Dialogue your actual resources are too scanty to give you a chance of survival against the forces that are opposed to you at this moment.] Clearly condescending Arrogance caused overambitious actions Started to expand into mainland Greece Made some city-states worry such as Sparta and Corinth, which caused the Peloponnesian War Forced members into the Delian League and would not let them leave

A Brief History of Robin Hood by Nigel Cawthorne Essay -- heroic advent

The legend of Robin Hood is widely known throughout the world. There are various literary works pertaining to the adventures and tales of Robin Hood. The main legacy that Robin and his band of merry men leave behind is the heroic concept of stealing from the rich and giving to the poor. The tale has been around for hundreds of years, and is still a recurring theme used for different types of entertainment such as movies, plays, and books. As with most historical heroes, the facts of their lives may have been slightly fabricated with the passing of time. This is especially true with the myth of Robin Hood. There have been many historians that have searched to find out where the true legend originated. In A Brief History of Robin Hood, Nigel Cawthorne describes that Robin Hood might have been â€Å"born in Loxely around 1160 and was an active outlaw around 1193-4, then outlawed again in 1225 until his death in 1247†1. Robin Hood lived in the forest with his gang, the merry men. The merry men were other outlaws that helped Robin Hood with his heroic adventures. Hood is generally depicted as wearing green tights with feathers in his hat. He also carries along side of him a bow and arrow. The outfit of Robin Hood has however been slightly manipulated because the clothes he is depicted wearing had not even been designed until hundreds of years after his life span. The legend has been able to adapt to centuries of different cultures and civilizations and has become more romanticized and has the ability to appeal to persons of all ages. The mysteries behind the legendary Robin Hood are endless. The major components to consider while looking into Robin Hoods past involve, his myths, similar outlaws, eliminating outlaws, and the truth behind the... ...d: Amberley, 2010. Print. pp. 195-197. 7. Bradbury, Jim. Robin Hood: Man and Myth. Stroud: Amberley, 2010. Print. pp. 185. 8. Bradbury, Jim. Robin Hood: Man and Myth. Stroud: Amberley, 2010. Print. pp. 185-186. 9. Cawthorne, Nigel. A Brief History of Robin Hood:. London: Robinson, 2010. Print. pp. 53 10. Bradbury, Jim. Robin Hood: Man and Myth. Stroud: Amberley, 2010. Print. pp. 205. 11. Rennison, Nick. Robin Hood: Myth, History and Culture. Harpenden, Herts: Pocket Essentials, 2012. Print. pp. 9. Bibliography 1. Baldwin, David. Robin Hood: The English Outlaw Unmasked. Stroud: Amberley, 2010. Print. 2. Bradbury, Jim. Robin Hood: Man and Myth. Stroud: Amberley, 2010. Print. 3. Cawthorne, Nigel. A Brief History of Robin Hood:. London: Robinson, 2010. Print. 4. Rennison, Nick. Robin Hood: Myth, History and Culture. Harpenden, Herts: Pocket Essentials, 2012. Print.

Irish Studies in the Informatics Age :: Irish Culture European Research

Irish Studies in the Informatics Age [†¦] and Gutenmorg with his cromagnom charter, tintingfast and great primer must once for omniboss step rubrickredd out of the wordpress else is there no virtue more in alcohoran. For that (the rapt one warns) is what papyr is meed of, made of, hides and hints and misses in prints. Till ye finally (though not yet endlike) meet with the acquaintance of Mister Typus, Mistress Tope and all the little typtopies. Fillstup. Finnegans Wake (London: Faber & Faber 1939), p.20. Television kills telephony in brothers' brawl. Ibid., p.52. This essay aims to trace the history and development of the electronic book in Ireland with some consideration of wider cultural issues involved in the very notion of digitising literature for the computer-based reader. In regard to digitising, the Irish book is subject to precisely the same conditions as any other literary product, so considered; that is to say, the processes applied by computers are precisely the same, be the books Irish or otherwise. In consequence the subject of this essay properly concerns textual archives and collections rather than discrete texts, whether held on national servers or linked together in cyberspace in such a way as to constitute a definite cultural topography for the internet user. The electronic Irish book is, then, less the name for a new way of producing literature than a new medium for the 'Irish anthology'—that is, a library of digital texts, however extensive, which has been created to represent (in sample or totality) the Irish lite rary tradition. In prevailing cultural conditions, each item in such a library is likely to be a digital copy of a formerly printed work of the kind in question rather than a new cultural entity generated ab initio within a new cultural medium. As to whether we call our subject the 'electronic Irish book' or the 'Irish electronic book', the difference is roughly analogous to that between 'smoked Irish salmon' and 'Irish smoked salmon'—a significant consideration for shoppers since the former implies a greater authenticity of actual contents than the latter, though not necessarily a superior dining experience. For practical purposes, it is Irish texts that concern us here, whether digitised in Ireland or elsewhere. Texts of other national provenance, whether in English or in another language, are the equivalent to 'Irish smoked salmon' in the foregoing culinary comparison; these may well abound to the degree of greatly outnumbering the others (as they do in any sizeable bookshop), but they are not the subject of this essay.

Budgeting Essay Essay

A1 – Prepare a summary report in which you do the following: 1.Discuss specific budgetary items raise concern in the budget planning (Spreadsheet Tab: Task 2_Budgets_and_Proformas). Competition Bikes has prepared a budget for year nine of operations. In reviewing the budget presented several technical areas of concern have been noted. For ease of review, budgetary issues that raise concerns are presented in a bullet format.  ·The first issue of concern is in the direct materials budget, it appears to be missing the total direct materials budget. There is a raw materials budget and a components budget present, but the two are never combined to complete the direct materials budget. On the surface this omission does not appear to be particularly egregious. However, omitting a total for direct materials can confuse the evaluation of how much money is going just to materials.  ·The second issue of concern can be found in the Manufacturing Overhead Budget. The budget lists quality control under Unit Level Costs, however, quality control is a Batch Level Cost. Unit Level Costs are costs relating to activities performed on each unit. These costs are incurred in a more or less linear pattern which varies directly with the number of units produced. Examples include the electricity used to run production machines and the indirect material such as nuts and bolts used in production. oBatch Level Costs are costs related to production batches. They change in a more or less linear way, varying with the number of batches run. Batch level costs include costs such as machine set up costs, purchasing and material handling costs, and of course quality control and inspection.  ·The third area of concern has to do with utility costs. Included in the manufacturing overhead budget under facility in general operations level costs $55,747 is budgeted for utilities and services. This figure appears again on the budgeted schedule of cost of goods manufactured and sold under manufacturing overhead and is again listed as utilities and services. It is unclear what this costs is for since it appears on the facilities and general operation level expenses simply as utilities and is $150,000. There  is the possibility that these are two different costs, however this question leads into the fourth area of concern. Also on the facility and general operation level expenses is listed and expense for â€Å"other utility services† for $54,000. This additional budgeted expense serves to seriously confound the review of the budget and the determination of budgeted utility expenses.  ·As troubling as all of the above concerns are, the final and most troubling technical aspect of the year 9 budget is the total of operating expenses. When total selling expense is added to total general admin expenses, the total is $54,000 short of the total operating expenses listed on the budget. The most likely explanation for this difference in sums is the exclusion of $54,000 for â€Å"other utility services† from the budgeted income statement. Examination of previous year’s income statements did not result in unbalanced totals only the year 9 budgeted income statement had this problem. In addition to the technical issues, the year nine budget also has several budgetary items that raise concern as well.  · The first issue of concern is the Other General and Administrative Expenses. oThese are expenditures related to the day-to-day operations of Competition Bikes. These expenses are operations expenses rather than expenses which can be directly related to the production of goods or services. General and administrative expenses generally include rent, utilities, insurance, and managerial salaries. Since insurance is not specifically mentioned in the budget, it is likely captured by this expense as well as any other expenses such as office supplies, computer equipment for office personnel, and cleaning products for the break room. oHistorically this budget item has increased from year to year. In year six this item was $120,500, in year seven was $158,000, and in year eight it was $170,000. The increase from year six to year seven was 31%, and while the 8% increase from year seven to year eight is small by comparison, there is no reason to believe that this budgetary expense would remain static from year eight to year nine. Even a minor increase in this figure would be plausible, but zero change is highly unlikely.  ·The second issue of concern is Administrative Salaries. oAt first glance this budget item doesn’t seem to be of concern, however review of years six, seven and eight show that this will be the third year in a row with no budgeted raises for the administrative staff. In year six $140,000 was budgeted for this item, in year seven it was increased to $170,000, where it remains it remains. Management has made a point of noting the retention of high-level production staff, so it stands to reason that competition bikes management would want to retain high-level administrative staff as well. High-level cannot be retained without compensation.  ·The third area of concern is Cash and Cash Equivalents. . oCash and Cash Equivalents’ is an asset that includes currency (coins and bank notes) held by a business (in hand and in bank accounts) and cash equivalents which are assets that are readily convertible into cash, such as money market[->0] holdings, short-term government bonds[->1] or Treasury bills[->2], marketable securities[->3] and commercial paper[->4]. (Cash and cash equivalents are the most liquid assets[->5].) Cash equivalents are distinguished from other investments through their short-term existence; they mature within 3 months whereas short-term investments are 12 months or less, and long-term investments are any investments that mature in excess of 12 months. oHaving a higher cash ratio (ratio of cash and cash equivalents to current liabilities) suggests that the business is liquid ( it should not have any difficulty in paying very short-term liabilities). oThe concerning aspect of this budget item is its growth. In year six this item was $261,000. In year seven it fell to just $92,376. In year eight it jumped to $414,038, and in year nine, it is projected to be $523,492. Having cash on hand is a good thing, but holding too much cash at the expense of other investments is not such a good thing. Having this much cash sitting around, not working for Competition Bikes is irresponsible.  ·The fourth area of concern is Utilities Expense. oUtilities expense reports the cost of the electricity, heat, sewer, and water used during the period. oThis budget item has grown year-over-year since year six, the first year of data provided. In year six this expense was $130,000. In year seven and grew to $135,000, and in year  eight to $150,000. oGiven the yearly increase in this expense. It is not reasonable to budget the same amount in year nine as in year eight. At least a nominal increase in this budget item is mandated by the historical increase. A2a – Evaluate the flexible budget and its variances A flexible budget is a budget that can be prepared for any level of activity by flexing to reflect an updated activity level. It adjusts the static budget for the actual level of output. The activity that Competition Bikes uses to modify the flexible budget is units sold. Difference between the budgeted amount of expense, or revenue is known as a budget variance. The budget variance is unfavorable when the actual revenue is lower than the budgeted item or when the actual expense is higher than the budgeted item. In essence, the flexible budget is equal to what would have been budgeted had the actual output been known. There are two types of variances considered on Competition Bikes Flexible Budget Performance Report. The first type of variance is an activity variance, which is the difference between a revenue or cost item static planning budget, and the same item in the flexible budget due to the level of activity assumed in the planning budget and the actual activity level. The second type of variance is either a revenue or a spending variance, which describes the difference between how much the revenue or spending on a specific budget item should have been given the actual activity level and the actual revenue or spending for the period. Competition Bikes Flexible Budget Performance Report for year 9 shows that 3510 bikes were plan to be sold, but the actual unit sold was only 3423. Below I will list the activity variance resulting between each budgeted item’s plans. Revenue or expense and extended cost adjustment on the flexible budget. Next, I will highlight the difference between the flexible budget and the actual output. Net sales:  ·Net sales was budgeted to be $5,247,450, at the expected activity level, whereas the flexible budget predicted net sales would equal $5,117,385.  ·Actual net sales were $5,096,847. This is an unfavorable revenue variance of $20,538 resulting most likely from a higher than expected level ofnspoilage and greater than expected expenses.  ·Management should investigate the production process to confirm that the raw materials consumption calculations remain accurate. Direct materials:  ·Direct materials were budgeted to cost $2,292,028. The flexible budget calculated that the actual level of output direct materials would cost $2,235,219.  ·The actual cost of direct materials was $2,035,219, which is a favorable variance of $200,000 and do most likely to purchasing obtaining materials at a lower than anticipated cost.  ·The Direct Materials Efficiency Variance was $100,000 and unfavorable. oAn unfavorable Direct Materials Efficiency Variance indicates that more materials were used than needed or budgeted for the job. oFavorable direct materials efficiency variance results when fewer materials are used than planned. oThere are several possible reasons for this variance  §A miscalculation in the accounting for materials may result in a one-time or temporarily unfavorable direct material efficiency variance. This could also be a systemic issue wherein Management has failed to include scrap or waste required for production into the calculations. oAnother possibility is inferior materials. Lower-quality materials may require the use of more units of a particular material, resulting in an unfavorable direct materials efficiency variance. oWorkers and equipment can also factor into a Direct Materials Efficiency Variance. Spoilage and damage to materials caused by workers, insufficiently trained workers on the production line, and/ or poor supervision can lead to an unfavorable direct material efficiency variance. Additionally, if equipment breaks down or there is a glitch in the operation of a vital machine that results in spoilage or destroyed materials an unfavorable direct material efficiency variance may result.  ·The Direct Materials Price Variance was -$300,000 which indicates that direct material was purchased for a lesser amount than the standard price and is therefore favorable. oA favorable direct material price variance is not always good, however. It is possible that the purchasing department may have purchased lower quality raw materials to generate a favorable direct material price variance. Such a favorable  material price variance will be offset by an unfavorable direct material quantity variance due to wastage of low quality direct material.  ·In Competition Bikes Case, given the Favorable Price Variance and Unfavorable Efficiency Variance the likely cause of this is the purchase of lower quality materials that resulted in greater than planned spoilage.  ·Management should adopt standardized supply chain practices so as to control the quality of materials used in production. This will reduce the amount of spoilage and wasted materials. Additional actions that management may take to more accurately address the forecast of net sales Direct labor:  ·Direct labor was budgeted at $1,053,000. It is calculated $1,026,900 on the flexible budget.  ·The actual cost for direct labor was $1,126,900. This is an unfavorable cost variance of $100,000 and most likely due to a higher than expected mix of less experienced production workers who required more time than the standard to complete the manufacturing process.  ·The Direct Labor Price Variance was $150,000 and unfavorable. oAn unfavorable variance means that the cost of labor was more expensive than anticipated, while a favorable variance indicates that the cost of labor was less expensive than planned. oNewly hired workers will likely get paid less which creates a favorable labor rate variance. oHigher skilled workers who are paid more can create an unfavorable labor rate variance.  ·The Direct Labor Efficiency Variance was -$50,000 and favorable. oThis variance measures the productivity of labor time. oThe possible causes of an unfavorable efficiency variance include poorly trained workers, poor quality materials, faulty equipment, poor supervision, or insufficient demand for company’s products. oA favorable labor efficiency variance indicates better productivity of direct labor direct labor during the period. Possible causes of the favorable labor efficiency variance include the hiring of more high skilled labor, training of the workforce, and the use of better quality raw materials.  ·The easiest way for Competition Bikes to more accurately forecast direct labor cost is to maintain a seasoned production force. Additionally, providing production staff with additional training may decrease production times. Manufacturing  overhead-variable:  ·Variable manufacturing overhead was predicted cost $331,798. The flexible budget calculated this to be $323,574 at this activity level.  ·Actual variable manufacturing overhead was $350,000, which is an unfavorable cost variance of $26,426 and which was likely due to greater than expected facilities and machinery maintenance.  ·The variable manufacturing overhead price variance was $24,000 and unfavorable. oThe company’s actual variable manufacturing overhead costs were more than the amount expected for the actual machine hours used.  ·The variable manufacturing overhead efficiency variance was $2426 and also unfavorable. oThis number illustrates the difference between what was spent and what was expected to be spent in terms of the manufacturing cost per unit.  ·It may be necessary for management to increase their estimations for facility and machinery repair, maintenance. Variable selling expenses:  ·The static budget expected variable selling expenses to be $157,424, whereas the flexible budget calculated to be $153,522 at the lower level of activity.  ·The actual cost of variable selling expenses was equal to the flexible budgets calculation of $153,522. Advertising expenses:  ·Advertising expenses were calculated to be $28,412 on the static budget. The flexible budget predicted this cost to be $27,708.  ·The actual cost of advertising expenses was $31,462, which is an unfavorable cost variance of $3754. This is most likely the result of an increase in fees for the production of advertising materials.  ·The advertising expense price variance was $5000 and unfavorable.  ·The advertising expense efficiency variance is $-1264 and favorable.  ·Advertising expenses can be tricky to curtail, but one way to keep these expenses down, and is close to the budgeted amount as possible is to require detailed weekly expense reports be completed. This metric would allow management to more closely monitor expenses and hold purchasers accountable for their purchases.