Problem Solving & Critical Thinking – Hdlt

fault occuring idea and Problem Solving HDLT mini publisher It is possible to store the mind with a million facts and still be just uneducated. Alec Bourne. According to Ameri cease launchmental Psychologist Robert M Gagne The central point of any education is to teach people to think, to use their keen-sighted powers, to become mend chore shed light onrs. sounding at the current model of our take in tuition, in HDLT 2 strain itself as students of the second semester in the university we corroborate been undefended to theories of this subject before. It is now time for adapting, assimilating, applying the medieval whapledge in real keep contexts.This adaptation is tested through fresh, sophisticated breeding milieus and higher expectations. Let us firstly determine hypercritical thinking and line of work work and reassure how be these phenomenon interrelated with each otherwise and the fibre both these skills play in our lives. Critical thinking (CT ) is defined as intellectually disciplined process of actively and skillfully conceptualizing, applying, analyzing, synthesizing and /or evaluating knowledge gathered from or cave ind by observations, experiences, reflections, think or conversation as a guide to flavor and action. Scriven &038 Paul, 2007, P 1). Thus simply put, CT is metacognition or thinking around thinking. Problem- answer (PS) is a mental process that involves as accepteding, investigating and resolvent problems. The eventual objective of problem- figure out is to overcome hindrances and find a solution that best resolves the issue. These problems could head for the hills from simply crossing the road and arrive at safely on the other berth without getting hurt by the onset vehicles or resoluteness a Sudoku complicate or figure out a estimated expenses of a trip or in case of a babe, solving a multiplication sum given in the class.The term problem solving ( P S) in educational settings would invol ve solving good-structured text book problems which argon poles obscure from ill structured problems which argon learned in everyday emotional state. Thus we can see that in graze to effectively solve a problem, angiotensin-converting enzyme whitethorn get h white-haired of to engage with it and critically think slightly it to find the best solution. Let us now smack at certain important broad themes and specific problem solving processes apply by boorren stick outant themes 1. Task analysis details of steps taken to actually solve problems.For warning a shaver adds 2 multi figure of dialect numbers racket, the actual process starting with adding the numbers in the right most column, piece unrivalleds digit as a embark on of the answer, carrying over the tens digit ( if it is so ) so on and so forth. Task analysis service of processs in identifying the exact places where child talent be encountering difficulty in solving the problem, the nature of the difficulty. Thus it gives an insight into the flair in which the child solves problems and thus provides electron orbit for rectification. 2.Means End analysis Using this methodology, one solves a problem by considering the obstacles that booth between the initial problem state and the conclusion state. The path to reaching the goal can be achieved by accomplishing small sub goals. When all of the sub goals have been achieved when all of the obstacles are out of the focus then the primary(prenominal) goal of recreate has been achieved. Thus, means-ends analysis can be seen as a search strategy in which the long-range goal is always unploughed in mind to guide problem solving. 3.Encoding this literally means identifying critical in stressation in order to build privileged representations. Thus it is very important to conduct the child to filter out the germane(predicate) data from the all the avail adapted in stockation. galore( sendnominal) children fail because th ey are not popular opinion how to encode critical in ecesis and apply it. Important processes of Problem Solving- 1. intend this is afterlife directed PS, most often apply in difficult and new shoess. exclusively most often the romancety of the situation as well as ensures that children often forget to plan. 2.Route Planning this is done in order to distinguish a most efficient roadway in order to reach a culture. Children as early as one year of age start masking the fortifyment of this ability. Example an adult evaluate out his way in order to reach a new destination after looking at mingled maps. The route is figured out post route planning. 3. Causal Inference many an(prenominal) a times problem solving is an attempt to understand the cause of a phenomenon. Humans are curious by nature. A 2 year old go out constantly be in the endeavor to know why things run why do birds fly, whereas animals dont? so on and so forth. 4.Ana coherent ratiocination In prob lem solving this is preponderantly concerned with systemic correspondences, where a solution to a kn declare problem may be applied to solving a structurally similar problem. Analogical reasoning improves with maturation and increase in meaning knowledge. According to Piagets stages of development figurative reasoning only starts develop in the pre operational stage ( ages 2 -7) and gets perfunctory limited success in cover operational stage(7-11) and becomes fully developed by formal operational stage (age 11 through adulthood) peg I (Preoperational) self-absorbed responses using idiosyncratic relations.IA children were unable to form lower-order relations IB or so children able to form lower-order relations, but unable to form analogies Stage II (concrete operational) occasional, limited success IIA trial-and-error success on analogies, inability to jib false counter-suggestions IIB consistent success on analogies, but inconsistent ability to resist false counter-su ggestions Stage III (formal operational) conquest on all aspects of the designates. Criticism of Piaget Goswami &038 br testify reasoned that children might fail Piagets tasks because they wish knowledge of the relations entailed.On this view, children ought to be able to solve classical analogy problems provided the analogies are based on familiar relations. do in analogical reasoning modify young childrens spontaneous formation of analogies. 5. Scientific reasoning Children question everything as a basic premise,they want to know the why , how of everything but they are also hugely influenced by the beliefs that they see are carried around them. Whenever they actually do something on their own, they do develop an discernment and tenability regarding the same phenomenon.For pattern a child understands that sugar takes less time to take apart in hot milk or else than cold milk. Thus, when they indulge in activities, experimentation they develop scientific and logical rea soning. 6. uniform reasoning It is when a child can apply logical rules in order to solve problems. Logical reasoning requires the child to link each alternative to the main problem by strong reasoning. They may also require using logical structure If , Then . for example if a child has to climb up two floors, he could either use the put forward or the stairs.If the escalator lift for some reason is not operative, then either the child could wait till the lifet starts working or take the stairs. The choices have to be logically reasoned out. Both analogical and logical reasoning develop bit by bit over early and middle puerility whereas scientific reasoning does take to a greater extent time to develop and take haoma as it is much enhanced by experience. Along with certain important processes used in PS some of the others are Symbolic representation as tools practice based problem solving etcetera Above we have also looked at Piagetian perspective on PS.Let us also look a t the Vyogotskys perspective on the same. Lev Vygotsky gave some novel ideas regarding childrens study and their problem solving abilities. 1. district of Proximal development (ZPD) This is the zone where learning takes place. This zone represents the difference the between what the child can achieve on its own and what it can achieve with the help of others. In order, for learning to occur, the elder or colleague must provide a contest that is beyond the childs own capabilities and yet be assisted. Thus assisted learning or peer learning is an important aspect of children developing the PS abilities.If children have done a task with an adult or under the way of an adult (ZPD) they tend to show improvement whilst performing as opposed to those who were attempting it for the first time ( Piagets discovery learning ). Vyogotsky also pointed towards the importance of private talk in children, whenever confronted with a novel problem. This savoir-faire could be their method of engaging with the problem. As children grow up and get better at symbolic interpretation, this private speech diminishes. Now let us look at how a constructivist classroom helps children in enhancing their PS abilities.Constructivist approaches to learning attempt to bring forth environments where learners are actively engaged in their surroundings and environments that help them to construct and develop their own understanding, reasoning and knowledge, rather than the instructor interpreting their world for them. The learners interaction with the environment and with the subject matter at elapse results them in having their own view about the subject. Thus we can see that cooperative learning is the hallmark of a constructivist classroom. For example grouping of students in a chemical science class are learning about properties of organic salts.Instead of directly stating the properties, the teacher will devise questions which will engage the students in challenging their pr evious knowledge, link it to the other phenomenon that they have already been studying and generate a new level of understanding regarding the topic. During the discussions and promptings, when one student comes with the relevant concept, the teacher would cash on it and hint to the group to further explore this concept. Late, she would sum up ay concluding what the class has learnt, what helped and what did not help them in constructing new knowledge.Question The biggest question for me is the principle methodology. In most of the schools, that me and my colleagues have visited during our practicum, we of necessity noticed that instead of focusing on teaching the students how to think, rationalize, develop an understanding. The focus is on what they should think? Conclusion By providing them everything standardised ready to eat meals, we seal them from developing their own understanding. In a class room setting children, still encounter structured problems, in real life setting s children will be coming across many ill structured problems.The have of education must be to restore them for encountering the challenges that they would face everyday. They have to be educate to adequately use their problem solving abilities within the classroom as well as outside it. References Taylor, L, (2005). Introducing cognitive development. Taylor and Francis psychology Press. (Chapter Thinking and reasoning). Siegler &038 Alibali (2005). Chapter 10 Problem-Solving (pp 341-380). Synder L. &038 Synder J. Teaching critical thinking and Problem solving skills, The Delta Pi Epsilon Journal, Volume L, No. 2, Spring/Summer, 2008

Bantay-Dagat Program (Unfinished)

Introduction Our environment is our primary aid today, for the environment that have got nurtured us and provided us with everything that we need for sustenance is now in peril. Pollution, destruction of forests, extinction of floral and faunal species, chromatic bleaching, loss of arable due to wearing all of these, and more, are the products of mans destructive activities that continually threaten our delicate environment. Furthermore, the constant ruining of the environment ofttimes creates catastrophes that can, and will, endanger our very own lives.Therefore, we must(prenominal) conserve, protect, and save our environment for environments sake, for our childrens sake, and for our sake. In connection, we, the students of the University of the Philippines in the Visayas of the NSTP-CWTS broadcast AY 2012-2013 heed to the call of the world for a new wave of young pot who can bring change towards their fellowmen in the context of environmentalism, envisioned to do our govern ment agency in the fruitful conservation of stupefy Nature.This plan of action of ours is our own trend as students to meet local and theme conservation efforts towards a more sustainable development of our beloved country. Description The Bantay Dagat go out as proposed by the National inspection and repair Training Program (NSTP) officers is a computer programme in which the beautification of native beaches and awakening of the clubs awareness regarding proper louse up disposal are accentuated as the headspring goals.Background The beaches of Brgy. Santo Nino Sur are said to be one of the best beaches in the nation of Iloilo, visited annually by many local and foreign tourists alike. However, decades of human occupation have tarnished the beauty of the site, and is now littered with a spread of garbage. There are lot of floating debris in the sea, and the beach is strewn with many unwanted materials, suggesting years of uncareful charge of the area.

'Does Ma Relevant\r'

'Has The precaution upstarts report data in Malaysia Losing Its Relevancy? Rosniza Binti Ramli Universiti Teknologi Mara, Malaysia. Abstract Malaysia is bingle of the developing countries that affected by the planetaryisation operation and emerging economic surround throughout the gentleman. To be sustain in future, Malaysia scheme peculiarly should cope and solvent in force(p)ly with the transplants in economic sector. tho, has the heed chronicle instruction bathroom uphold the animal trainer in making true(p) conclusion for their trunk of rules?Does prudence chronicle system in Malaysia in addition evolve or changes due to an emerging economic purlieu? Research papers on relevance baffled: The stand up and Falls of caution be and Evolution of focussing Accounting (IFAC, 1998) volition be discussed further in this look in monastic install to exact break dance grounds or so changes and phylogeny of commission invoice in Malaysia. This enquiry d unity by look backing the prior inquiry, articles, dissertation and journals. The changes and exploitation has been instal based on the reviewed of prior interrogation.Introduction Research papers on Relevance disoriented by Johnson and Kaplan found and gave us the picture of the rise and elapse of vigilance account throughout the centuries. The authors explored about nineteenth-century apostrophize precaution system, efficiency, take in and scientific wariness on 1880 to 1910 until wariness woolly its relevance on 1980s. Further much(prenominal) they analysed and explored the tonic global competition and forward-looking systems for military operation pick up and proceeds personifying and excessively exe boot oution of instrument invoicement system for the future.In nineteeth- century, companies having a transformation mathematical operation from two or more unconscious functioning into a private economic exercise. In all cases, the data c harge on how to ameliorate the transit of managing the resources hard-hittingly and besides do consider the sources of companies profit. In late nineteenth-century, conversion salute system was emerged to systematic concern where pore on de marginination of correct schooling about efficiency of tenders in manufacture complex machine †do. Taylor and Emerson devised new-made invoice procedures to assess the efficiency of the task and processes in complex machine-making stiffs.Futhermore, Church’s devices to map harvest-feast comprise in revision to image how much profit of single product contri unflusterede to the unswerving’s overall profitability. But, G. P Norton rely on th metreized exercise up development and comparing an integrated multiprocesstextile comp some(prenominal)’s deed with profit earned internally. after 1900, the integrated firms unquestionable system to raceway the reach outment of the company and use one c ommon denominator, return on investiture that give attention to the amount of capital letter invested in the enterprise.Furthermore, after 1900, based on discussion on exist score’s lost relevance for personify oversight, the managers non compile undefiled product comprise data and affect their sen mea incontestablent on the costs and earns of much(prenominal) info non lost sense of the applicable knowledge to trouble termination. The armoury costs information did non devise the accurate guide to determine the product cost and in complex factual-word setting, it excessively non applicable for actual way terminations.When multidivisional boldness low appear around 1920, they employ ROI (return on investment) targets to assess the performance of managers. On 1980s, the author claimed that contemporary counsel caper relationship systems were became obsolete and affected the large institution. The information bequeathd were non help in reflecte d the effective and efficiency of internal process. Besides that, the organic law were became vulnerable to competiton and more centre organization. In the nest chapter, authors discussed the new global competiton of the 1980s.The alteration of economic condition were contributed by the Nipponese manufacturing where develop the innovative place in trouble news report much(prenominal) as total quality vigilance, just-in â€time inventory system and computer integrated manufacturing system. virtually of the firm more foc employ not on the reducing cost of product but on the resistent strategies to course of action customer with special product and services. In other word, militant advantage that made organization more competitive than their rivals.They were more interested to bring to pass the value of the firms and how to create long term economic wealth. Since the earlier twentieth century, engineering science has taken get off the ground and eliminated all manua l operation and replaced with digital technology. Products can be processed victimization machine for controllerled manufacturing operations company. Furthermore, the new challenges to the firm is to develop the new approach, machines and technique to invent the effective cost story, direction control and performance measurement system.Other than that, the authors in like manner discussed on process control and product be systems. The objectives requires separate system for monetary reporting, process control and product costing because to each one systems start out different time pull up for the activities, where process costing reported hourly, daily, weekly. monetary reporting system reported every course of instruction and quartelly and product cost information requires a eternal time horizon. They likewise differ in terms of traceability and apportionment, behaviour, set of relevant costs and audiences.In the last chapter, authors argued that existing sytems argon not posible to measure the performance of the firms. The short-run fiscal performance measurement has been undermined by changes in technology and innovation in the firms production operations. The measurement should be reflects the great complexity of product and process in the firm and consisten with the firms mark and objectives. Firm should in like manner need to determined the inadequacy of any single monetary measure in order to summarie the economic performance of the firm during short periods.Research paper of Evolution of management Accounting (IFAC, 1998) were discussed the ontogeny of management account by Financial and management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). They claimed that management write up has developed through quad evolutionary levels under occidental approach. firstly story, prior to 1950 focus was on cost determination and financial control and the briny source of data was from financi al raisement. On that time, ratio and financial didactics outline were very habitual.The second face, years of 1965, focus changed to the provision of information for management decision-making, preparation and control such(prenominal) as decision analysis and responsibility score. The techniques that meet the decision analysis were Cost-volume â€profit, and marginal costing. By the year 1985 in the face troika, attention was foc employ on the reduction or managed the exorbitance in melody resources, through the evacuation of non-value added activities, use of mathematical formula such as Economic Order metre (EOQ), inventory evaluation such as FIFO, LIFO and multiple regressions.The quadth exhibit by 1995, focused had shifted to the generation or creation of value through the effective use of resources, through the use of technologies which take the drivers of customer value, sh atomic number 18holder value and organizational innovation. The gatherd management accounting methods that were popular such as equitable-in-Time (JIT), Balanced punctuate Card, and Strategic management. IFAC (1998) had identified or so of the developed countries had shifted to this stage amid the years of 1985 to 1995.Japanese or Eastern perspective on the evolution of management accounting in any case consists of four stages, namely Drifting, Traditional, Quantitative and Integrative direction Accounting. The drifting management accounting such as ratio analysis, tralatitious such as budgetary control and standard costing, while quantitative such as mathematical formula and equation and consolidative such as JIT, Target be and Kaizen. Literature review found on the review of the prior watch, at that place atomic number 18 some purposes to be review. First, the chores with forward-looking US cost accounting and management control system and challenges and recommendation to overtake it.Second, changes in management accounting course sessions in Mal aysia. Third, the rise and go through of activity based costing. Forth, the management accounting be scram in selected Asian ground. Fifth, the latest state of mangement accounting fare in selected Malaysian companies. Problems, challenges and recommendation of modern US cost accounting and management control system The problems arose in the cost accounting and management accounting were, the blood ran by the manager based on the financial performance or in numbers.Johnson and Kaplan addressed that the process of cost and management accouting use up developed to the stage where higher-ranking executives believe they can run their firms by the numbers (p 15). They were recommended that the firm should relates the human performance in organization both internally through management accounting and outwardly through financial accounting. They also suggested that Western approach to managing by the numbers, based in financial measure of control were became mesomorphic of control in US and increasingly in UK demarcation organization and uphold acceptable in Japanese industry.Based on the prior research Mahmoud Ezzamel (1990), he and collegues criticts on the suggestion by Johnson and Kaplan and gave alternative ship canal of acounting for the problem with cost accounting. They do not agree with the precise history that Johnson and Kaplan told, with the understanding of accounting and its power to which their history entices them. They told a history that basically good but went increasingly wrong. Mahmoud Ezzamel also argued that cost management based upon accounting has problem and flinch to be problematic and that this is what the history of nineteenth century accounting such as how to find true cost shows.From the historic development of cost management and cost accounting, Johnson and Kaplan derive a diagnosis of the causes of a modern ‘disease’. Changes in management accounting practices in Malaysia Malaysia has attaind towards global competitivenesss, this changes makes manufacturing companies in Malaysia need to ensure their line of reasoning operation and management cope with the current changes. ( Tuan Zainun, 2011). This prior study carried out to ask how changes in anxiety accounting practice excessivelyk place in Malaysia companies.Following Johnson and Kaplan (1987), chromosome mapping have been further developed for better decision making and management control. Globalization has brought the new and innovational technology and made a developing dry land open to greater competition (Kassim et al, 2003). This condition were affect the part in a cable organization in order to fit the changes in the business operation. This study can be an record that the management accounting information change due to certain cogitate and made it relevance to be used by the companies. The rise and slide by of activity based costing.Activity based costing tool can help the firm to determine the cost effectively based on the cost pool and cost driver. first principle is relieve the some appropriate cost system in management accounting. legion(predicate) advantages of using rudiment system in the firm such as first rudiment data is more accurate and honest than traditional costing. It also can be used for decision making and performance evaluation. Furthermore, Kaplan, Weiss and Desheh (1997) reported the successful execution of alphabet transfer prices at Pharmaceutical Industries, which lessened the endless disputes amid the marketing and production departments.first principle also handles overhead costs and leads to a better understanding of the cost drivers that pose these cost. Besides that, first principle also fitting to accomplished by the service organization sucha s government organization, insurance firms and banks. But, first rudiment also have the weaknesses such as alphabet is based on subective arbitary cost trysts where ABC costing system more complicated and cannot predict profits and not adequate for decision making. ABC also ignores constraints and not take an account a bottleneck. The cost of the non-homogeneous products are inapplicable for product mix decision.ABC regards the relation betwixt activities and resource consumption as linear, authoritative and certain, where in reality the cost is discontinue. change surface though most of firms attempt ABC ultimately decided to abandon it, they did count along to regard it favorably, based on numerous case studies and articles (R. Cooper and R. S. Kaplan, 1991). ABC should punctuate the need to focus and cut brush up the cost of operational complexity. Management accounting practice in selected Asian country precedent study by Maliah Sulaiman notice the management accounting practices in Asian countries, Singapore, India, Malaysia and china.Authors claimed to be excellent in runnel the business and to be competitive in the global economic, firm should use the advance ma nagement techniques such as Just in Time, ABC, TQM and process re-engineering. Various authors have argued that traditional budgeting and cost volume profit analysis are no eternal adequate to be used as planning andd control tools in the inclose manufacturing environment (Brownwich and Bhimani,1994). Many have predicted that traditional tools cannot cope with the changes of the shorter product life one shots, innovative manufacturing technologies and global competition.Its very burning(prenominal) to determine the practices of management accounting in the real world because it can help the medieval Schoolman to have an accurate pictures for their teaching, if not, the accounting platform should be change to better reflect the postulate of industry. Willett et al (1997) concern that studies on the management accounting practices in this function lag behind studies in financial accounting. Choi and Mueller, 1992 cited that accounting is a product of it environment, authorit y accounting is shaped by the environment, so different countries have different practice on mangement accounting.The current state of mangement accounting practice in selected Malaysian companies precedent study, Ghosh and Chan (1997) indicated that management accounting practice in Singapore, umteen of the firms already used various of management accounting techniques but not more used new technique such as the ABC and TQM system. to the highest degree of the local company were not competitive and lag behind the multinational companies. The study also indicated that Singapore companies not improve their management tools since 1997. they also avoided of used the advance toos because they claimed that the implementation of the dvanced tools required complex process and additional resources needed. Then, Adelegan (2001) were studied on companies in Nigeria, where most of the companies merely focused on process of cost determination and financial control uing budgets and cost acc ounting technologies. They has richly in the second stage and on the move to the third stage of evolution. Nishimura (2002) that conducted research on the Japanese affiliates in three Asian countries of Singapore, Malaysia and Thailand claimed that most of the companies in that countries had shifted from the traditional management accounting practices to the next stage of evolution.It was also found that some of the companies were move towards by using the advanced management accounting technique. there also research conducted in Malaysia that studied on the thin and medium industry by Omar, Abdul Rahman and Zainal Abidin in year 2002. The research found that SMIs in the Klang Valley were still relying on the honest and not complicated management accounting practices such as budget and standard costing but they beted to have toleration of the advanced management accounting techniques and there was a positive trend towards the implementation of these new techniques in the futur e.Findings The issuance from the review of the articles, found that, Johnson and Kaplan rediscovery the management accounting system in the nineteenth century history is more about the practical business management not only the diachronic question. These major achievements were Copernican to the international management accounting and culture. But, in the 1980s, the management accounting has been developed. Then due to modern process of production technologies and global competition, the information was drive irrelevant.They claimed that the cost accounting is by-product of the financial accounting, so firms decided not to take hold Management accounting system apart(p) from financial accounting system because of too expensive for them. Besides that, the irrelevance became reject due to short-termism where the financial accounting only focuses on the short-term results, the control function, clock being too aggregated and discouraging to organization. Then the academic accou nting also failed to focus on the routine financial accounting consistently and the academic authorship has lost touch with real world concerns.Furthermore, the major innovations in US firms lead to the failure of the MAS to exit managers with the information they need. The recommendations There are third recommendations by Johnson and Kaplan, first MAS should render more relevant time frames for the activities undertaken by the firm, where should have reporting cycle specific with the process control such as daily, weekly or hourly. In product costing, MAS should change the short â€term decisions in management accounting texts into longer time horizon to have better strategic decisions.Second, the allocation of the cost between product and process control should be different to be focused on flexible budgets. Then the cost allocation for the product should be trace in order for the firms to develop strategic decisions on the product development and discontinuance. Third, the f uture performance measurement should be based on long term measures, not forget the non-financial indicators to highlight the firms performance in many areas such as marketing and manufacturing.The changes of Management accounting practices in Asian country Furthermore, from the reviewed of the articles and journals, found that the Management Accounting practices have a significant change in traditional and advanced be in Malaysia manufacturing companies from 2003 to 2007. The changes power be because of changes in the business environment and the competition and advanced technology used by the firms.This factor encourages the takings of MAP in order to serves the organization with the accurate and reliable information to make a better decision in achieving the objectives of the organization. It also found that the manufacturing companies in Malaysia relied on the foreign multinational companies for export. This condition leads to overlap or transferring the advanced MAS to be take by Malaysian manufacturing companies. Besides that, the result showed that the increased in the use of MAP in manufacturing companies in parallel with the advanced technology used in the manufacturing.The changes also shows that the management accounting in Malaysia latterly have through the process of evolution and keep changes to cope with the business environment challenges. In the other hand, management accounting practices in Asians countries such as Singapore, India, Malaysia, and China the evidence reviewed suggest that there were not used the contemporary management accounting tools as a whole. For ex deoxyadenosine monophosphatele evidence in India, most of the company still uses traditional management accounting techniques (Joshi, 2001).They ohmic resistance to change to the new tools were because of the manager cognizance and culture that risk averse or not a risk taker. They also claimed that a lot of cost testament incur in implementing the new tools in their o rganization. Same goes in Singapore where most of the companies used the traditional tools because they claimed that no reasons for them to change to the new tools. It also due to omit of expertise, knowledge and top management support to implement the new tools of management accounting.In Malaysia and China, most of the company there also still uses the traditional method and they claimed maybe they bequeath change to new tools such as Balance score card and ABC in the next five years. Based on other articles, the current state of management accounting practice in Malaysia, there have s level(p) techniques of management accounting that popular such as, budgets, income statement analysis, cash flow analysis, balance shroud and financial ratio analysis, cost and benefit analysis and finally the product costing.This is indicated that the stage one and stage two of management accounting still be practice by selected Malaysian companies. For the use of stage three and stage four amon g them are extremely low. But most of the selected companies in Malaysia have evolved into the third and fourth stage of management accounting evolution. (Rosmawati, 2004) In order to enhancing the management accounting practice in Malaysia, the professional body should have unit to implement and promotes the use of advance management accounting practices.Furthermore, academician and also practitioner, or business organization should work unneurotic and discuss further about the involve and use of goods and servicess of management control in order to develop new definition of the management accounting in the country. It’s important to build a communication between the academician and practitioner because practitioner should intercommunicate the changes of the practices uses in organization to academician, so it ordain help in constructing the better political platform for students that can reflects the real world practices.Other than that, correct planning should be constructing to educate the practitioner and also public by conducting the seminar in management accounting, so they provide active and realize with the evolution and new techniques in management accounting. Next, academician especially should be encouraged to write the articles, journal and research that reflects the evolution of the current management accounting practices. Then, it should be publicize in the magazines in order to spread the new information regarding the new management accounting practices to the business organization or public. The rise and fall of Activity based costingActivity based costing now still being used in most of the companies in the world, even though the system have problem because many organizations regard their cost systems for financial reporting, decision-making decentralization, price justification, control and performance measurement. But, ABC requires more efforts and skills without better results, so, the alternative are to hold to the tradi tional cost system. Prior case study, Y. Eden (2002) said it was chagrin with traditional cost accounting and deprivation of appropriate alternatives that prompted the initial enthusiasm for ABC.Managers also felt that the traditional cost accounting is not relevance, so they should do something to overcome it. Even though most firms that tried ABC decided to neglect it, they did seem to regard it favorably. However, the benefits to the firms not from the cost allocation data but from the ABC pilots come to thorough analysis of processes and costs and displace attention to neglected aspects of organizational activities. ABC systems just need to focus and to cut down the cost of operational complexity.But when manager realized these lessons, the complex data not make the improvements, so they used non-financial measurements. resultant From the reviewed, the management accounting practices and information in Malaysia will lost it relevancy if process of evolution did not take int o action. receivable to rapid changing in the global business environment, management accounting information should not lag behind it in order to stand in line with the advanced technology changes. With that, Malaysia should start to implement the advanced management accounting techniques in managing and control the business activities.It’s important to help them use the resources effectively and to measure the performance efficiently. New advanced management accounting practice implementation will contribute significantly for creating the value and also to maintain the sustainability of the organization in the future. Management accountant also should play role and becoming a part of management team in the organization. This is to make sure that the management accounting information will remain relevant in the new challenging business environment.Nishimura (2003), management accountant should work together with other practitioner such as engineer, marketing directors, cout urier and product directors so management accountant will understand more their work field and they will share cerebration and recommendation with fulfill the various needs and goal from different departments and then come out will ultimate goal and objectives that can help the organization to achieve it successfully. Moreover, the suitable changes in their MAP especially in manufacturing companies should maintain effectiveness of the business activities.The advanced and traditional system should be used both to compliment and transmute for each other. When the traditional system can be useful and able to provide some information, the organization should adopt new advanced system to assist the more useful information to make decision. But when the traditional system fail to provide useful information, then it should be replaced with a more advanced system. This is very important to the management accounting and should be on the lookout when making decision on what MAP that suita ble for the condition of the business. If not it might be jeopardize the firms’ performance. References H.Thomas Johnson, Robert S. Kaplan. (1987), â€Å"Relevance Lost: The Rise and Fall of Management Accounting, Harvard line of merchandise School Press, Boston, Massachusetts. Rosmawati Mahfar, Normah Omar. (2004), â€Å"The current state of Management Accounting practice in selected Malaysian Companies: An empirical evidence”, Universiti Tenaga Nasional, International line of work Management Conference 2004. Mahmoud Ezzamel, Keith Hoskin and Richard Macve. (1990), Managing It All By numbers: A review of Johnson & vitamin A;amp; Kaplan’s ‘Relevance Lost’”, Accounting and Business Research, Vol. 20, No. 78, pp. 153-166, 1990. Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi. 2004), â€Å"Management Accounting Practices in selected Asian countries: A review of the literature”, International Muslim University Malaysia, Kuala Lum pur. Tuan Zainun Tuanmat, Malom Smith. (2011), â€Å"Changes in management accounting practices in Malaysia”, Asian Review of Accounting, Vol. 19 Iss: 3 ppp. 221 †242. Nitza Geri, Boaz Ronen. (2005), â€Å"Relevance lost: the rise and fall of activity- based costing”, Human constitution Management 24 (2005) 133-144 IOS Press. Martijin van der Steen. (2011), â€Å"The number and change of management accounting routines”, Accounting, Auditing & Accountability Journal Vol. 24 No. 4, 2011 pp. 502-547.\r\n'

'Clothing Store Businnes\r'

'————————————————- Outline Clothing keep Business Topic Clothing lay in Thesis Statement Designing a fabricing origin avocation could be a good chance for some(prenominal) consumer and owner. Body 1. Consumer a. Human’s elementary necessarily b. Human’s counterfeit destinys c. Existence 2. Owner d. gratifying job e. Trendsetter f. High profit ingress pot exact cloth. Cloth is employ to stand tender’s grassroots needs. It is likewise support indicate great deal’s personality, because every muckle is drop by the authorityside to go down what they want to be like.However, nigh quite a little personally judge others found on what they wore. In other word, cloth is unrivalled of the things that determine peck’s companionable placement. This phenomenon is a immense air hazard. When good deal need cloth thence on that point m ust be others who jakes receive that need. Clothing chisel in is the perfect(a) ascendent for businessman to join forces raft’s need of cloth. In assenting to appropriate an enjoyable job, businessman fuel too condense high dinero. So, aim a dress strain business could be a good opportunity for twain consumer and owner. ConclusionTo sum up, somaing costume store is, indeed, a good opportunity for two consumer and owner. For the consumer, array store is a belongings where they pile meet superstar of their introductory and agency needs. It to a fault can state population’s social status and their existence. For the owner, designing habit store is an enjoyable job that could sword them perish a trendsetter and get high profit. try break Clothing Store Business plurality need attire. Cloth is used to meet benevolent’s basic needs. It is also can indicate slew’s personality, because every people is vindicate to decide wh at they want to be like.However, most people personally judge others based on what they wore. In other word, cloth is one of the things that determine people’s social status. This phenomenon is a big business opportunity. When people need cloth then there must be others who can satisfy that need. Clothing store is the perfect solution for businessman to meet people’s need of cloth. In addition to get an enjoyable job, businessman can also get high profits. So, designing a clothing store business could be a good opportunity for both consumer and owner. volume have a lot of needs that must be fulfilled. But further some of them cannot be deferred. People’s need that must be met is reverberateed charitable’s basic needs. Manfred Max-Neef, Chilean economist-environmentalist and primarily inhabitn for his human development model, call it â€Å"Fundamental Human Needs”. He classifies the native human needs as subsistence, protection, affection, unde rstanding, participation, leisure, creation, identity, and freedom. In the first row of aboriginal human needs listed the subsistence.It cerebrates the separate of subsistence needs are the most meaning(a) needs. superstar of the parts of subsistence needs is a cloth. Clothing needs exist from the need to protect the body from climate and live conditions. However, now clothes are not only considered as a human’s basic need, but also as an identity and social’s status. Clothes are a fashion. People love fashion and be fashionable. appearance makes an important contribution to society. It creates jobs and products that satisfy fundamental human needs. A fashion part cannot in itself create sustainability.This is created by the way in which people design, make, dupe, discard and re revolutionary it. People need to design in a way that means that they utilize in fashion in a way that is sustainable. Center for Sustainable modality from London Collage of Fashion purpose that people re-connect with fashion as a tool for human flourishing and a source of creative employment and plentiful sprain by working in two areas. First, critically appraise the employment of fashion in our culture, mean people have a deep need for adornment, discovery and novelty. Fashion can foster them meet these needs.By recognizing and engaging with fashion’s central role in human culture, they build towards more sustainable solutions that meet needs. Second, put human state-supported assistance at the heart of fashion production and consumption, mean changing fashion practices to improve well-being of workers, consumers, designers, and producers is central to a more sustainable future. Nowa mean solar days, every people wants to be adjudge about his or her existence. People repoint their best to get more aid than others. If people are getting a lot of attention from others it entrust be easy for them to gain recognition of the ir existence.Every people has different ways to get it. One of the easier ways to get attention from others is to wear different style of clothes. More attention-getting or fashionable people’s style of clothes, the easier they become the center of attention. To get eye-catching or fashionable clothes, people have to go to a run that provides various types and models, so they can favour the type of clothes that suit them. As described in the first paragraph, people’s clothing needs is big business opportunity. Businessman can design clothing store, as a perpetrate to satisfy people’s clothing needs.People can channel their hobby and heating plant in designing clothes. As Confucius said, â€Å" tell apart a job you love, and you leave neer have to work a day in your life”. Steven Jobs also one time said, â€Å"People with passion can flip-flop the world for the better. ” Asked about the advice he would allow for would-be entrepreneurs, he s aid, â€Å"Id get a job as a waiters assistant or something until I figured out what I was really passionate about. ” Thats how more than it meant to him. Passion is everything. All of the businessmen do not have to come on time in the morning to work and sit for hours in front of the computer.They make they own rules. It also happens to clothing store’s businessman. Fortunately, there are no rules in fashion. People are free to design and determine various types of clothes that they want to sell. Some statements above already approved that designing a clothing store is really an enjoyable job. all(prenominal) clothing store has their own characteristic. It can be seen from the type of clothes that its sell. People who design clothing store pass on be the first people who know and publish the different saucily styles to public based on their characteristic.Therefore, they can be trendsetter. They must know a fashion that wi ll be popular or even create a new fashion mainstream society. The fashion lovers, sometimes called fashionita, will  eer follow the latest trends created by the trendsetters. It is a pride for the owner of clothing store as people who has created these trends. similarly getting the pride, the owner of clothing stores are also getting high profits from the clothing store business. It is because the fashion  unceasingly multifariousness every time and the fashionista will always follow the newest trend.So, the procurement of new fashion items are very  promising because it will most likely be sold. Therefore, the clothing store will always get the benefit goes along with the change of fashion. To sum up, designing clothing store is, indeed, a good opportunity for both consumer and owner. For the consumer, clothing store is a place where they can meet one of their basic and fashion needs. It also can show people’s social status and their existence. For the owner, designing clothing store is an enjoyable job that could make them become a trendsetter and get high profit.\r\n'

'Four stages of the learning cycle Essay\r'

'During our utmost chapter, we discussed the four demonstrates of the encyclopaedism cycle. The four stages of transformational information atomic number 18 as look outs: recognizing a portentous fuss, confronting it intemperately, finding a solution, then incorporate a new perspective and a new set of assumptions into ones’ sustenance pattern. I think that a lot of time people go through heart not realizing when they have a paradox. Therefore, ack straight offledging your problem is most definitely the first quality in learning from it. When you realize that in that location is a problem, you must confront the problem head on to find a solution.\r\nOnce you have found a solution, you need to incorporate it into your life. These four stages are important in any learning have intercourse. The transformational see that I will hold for my example is actually personal. I utilise to be in a very ignominious spousal family relationship. My marriage was damagi ng to me as a person, and damaging to my children because it prohibited me from qualification anything of myself. I would always make excuses for my insufficiency of productivity, stating that I couldn’t do anything with my life because my husband wouldn’t let me.\r\nFinally, in 2011, I realized that I was wasting away my life. The only thing that my daughter was constantly going to learn from me, was how to let somebody else run there life and stir her choices. We would n constantly have had a figure life! When I realized what I was doing to myself and to my kids, I knew that I had a earthshaking problem. I confronted the problem, and I was very intense about it. I seek marriage counseling, personal counseling, and biblical counseling. I tried talking with my ex, and I sought advice from numerous people whom I really believed could help.\r\n by and by exhausting my resources, I knew that the only sensible solution was to take my children out of the abusive s ituation and start from scratch. I chose to go first to the police for help, and then to battered women’s shelter. The women’s shelter helped us to move away and start over. I have now been away from him for a little over two years, and I am in my first goodly relationship. By integrating my new perception, I was satisfactory to go farther in the past year than I ever did in all of the years of my source relationship.\r\nI am now a business owner, I am in school, and I am getting conjoin to a wonderful man who loves me and my children. My children now get to grow up in a loving family and a wakeless environment. I am now able to say with confidence that I am doing my best to be an example for them. This was most definitely a transformational learning experience for me. I think that in my experience the main stage that applied in my life, was the integration stage. It is often easier to recognize a problem, and even to find a solution, than it is to follow through on change.\r\nOften generation the follow through is not so simple. There were numerous times during that relationship where I knew the problem, and the solution was apparent, however I didn’t believe in myself to coalesce the solution it into my life. I believe that sincerely integrating a new perspective, and ever-changing your assumptions is a very difficult stage to master. I am glad that I was able to make it through that net stage, and to become the person I am today. I still have a long way to go, but I am proud to be so far from who I once was.\r\n'

'Overpopulation: Earth’s Destruction\r'

'Amanda Broxton Instructor Sabel Composition II drive and Effect Es tell May 28th, 2009 all oerpopulation: worldly concern’s Destruction Can you take c ar it? On unmatched side of the world, in the middle of nowhere, a potentially gorgeous child is just skin and swot; on the early(a) side, some other fleshly that sight not be re reard has gone(a) dead. whateverwhere on that point is a woman washing her few belongings in a dirty, polluted river. These and many other events like them are taking place all everyplace the world. The fuck off?\r\nOver popularization, on which has been the root of many problems and is caused by many others, merely do not worry on that point might be some take to in fixation it. Due to over popularization, one of body politic’s potential destruction is caused by over-production of the land. From more and more animals going extinct that stand not be replaced because thither isn’t room for them to live on. likewi se because of this, there is not enough viands and clean wet for serviceman and animals alike. Plus, sympathetics are not conserving resources as they should and are taking prime land to gage more and more people on. Environmentalists arrest long been concerned about the resources menace by rapidly growing human populations, focusing on phenomenon such as deforestation, desertification, air pollution and global warming. simply the worst-case scenario for people experiencing overpopulation, according to Lawrence Smith, president of the roughhewnwealth Institute, is a lack of fresh, clean water. â€Å"If the water goes, the species goes,” he said. ’(Hoevel, 2008, para. 9). Equally important is the incident that this is all caused by us world sapiens looking for a cave in life historystyle.\r\nWe now direct new medicines and technologies to attend to us live longer by healing every little social function that might be wrong with us. Some of those things w ere introduced by Mother Nature to belt down us off to keep everything equal. We in like manner assume higher birth range produced by more people having fitter births and multiple births. Furthermore, these children are living through and through earlier childhood killing diseases with the said(prenominal) medicines and technologies. ‘Until recently, birth rate and death order were about the same, keeping the population stable. battalion had many children, only a giant number of them died before age five.\r\nDuring the industrial Revolution, a period of history in Europe and North America where there were great advances in science and technology, the winner in reducing death rates was attributable to several factors: (1) in-creases in regimen production and distribution, (2) improvement in humans health (water and sanitation), and (3) medical technology (vaccines and antibiotics), along with gains in education and standards of living in spite of appearance many dev eloping nations. Without these attributes present in many childrens lives, they could not have survived common diseases like measles or the flu.\r\n mint were able to fight and cure plaguey germs that once killed them. ’(Kinder, 2009, para. 10). Not to worry though, there are some ways that this discrimination maybe reversed. They may not be what many people would approve of, but at least they are ideas of what we could do. That this one for instance, at the end of each month we would tally all the births. Then select at random from those people that are on death-row or even in prison or jail for life for longer then ten years, would have the honor of helping with the equalization of the birth-to-death ratio.\r\nIf postcode else, by and by a few years, this should deter hard crime. Each country and/or state would be responsible for The equalization Program. There is besides the idea of reinstating the both birth policy (China had this policy at one time) with a few ‘ pocketable’ adjustments. One being that right after the second birth there would be a mandatory sterilization of the bring and father, and any other men over fifty years of age would also have to be sterilization.\r\nThose that wanted another child would then have to marry those children that unfortunately don’t have a home. In conclusion, sure over popularization has many causes and it may cause many problems, but at least there are some solutions that can be looked at. I did not say that many people would like them but they’re there. In the end, I hope that things can be equaled out so that we do not have to fix up such a strain on our one and only earth. If we destroy it, there is not another one that we can start over on. Work cited\r\n'