Sunday, November 24, 2019

Introduction to Neptune Gourmet Seafood

Introduction to Neptune Gourmet Seafood Neptune Gourmet Seafood (NGS) is one of the top three upmarket players in the high-end seafood business in North America. The company has for the last forty years earned a big reputation for being able to process and produce the best seafood in the region.Advertising We will write a custom report sample on Introduction to Neptune Gourmet Seafood specifically for you for only $16.05 $11/page Learn More Being a huge achievement that has involved a lot of resources, time and dedication, the company has decided invidiously to protect its status and first-class facilitate among its customers by all means. In order to overcome the challenge of safeguarding the reputation of the company, the decision making organ is supposed to study its business environment and come up with strategies to boost chances of the company being able to overcome the fierce competition among many powerful competitors in the business. So as to tackle comfortably the many challenges in the business world and place itself strategically, Neptune Gourmet Seafood is supposed to formulate both short term and long term business strategies. According to McDavid Laura (2006, p.354), a strategy is usually an approach, established on understanding of the broader situations in which a firm operates, its own potency and limitation. Depending on the situation facing an organization, the decision making organ of such an organization is supposed to come up with approaches of handling such a situation. To handle both current and future challenges, the management of Neptune Gourmet Seafood have to formulate both short term and long term strategies. Short Term Strategies Price Cut Under this strategy, Neptune will be forced to cut down the price on almost all their products by half or forty percent. Though the idea may face plenty of resistance from other stakeholders, going by the current inventory problem the company is facing, the strategy may be the only option to salvage the comp any from experiencing heavy losses. According to Berends (2004, p.43) price cut, helps to reduce stock backlog and increases sales. In addition, he added that price cuts helps to large firms to enjoy benefits of scale production. In the end the company will have solved it pressing problem and from then can once again rectify the price to meet its needs.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, Jones Hill (2007, p.142) note that, since there is no single company that can exist in isolation, there is plenty of chances that other companies will retaliate and similarly try to lower their price. Here, Neptune should be aware of such challenges and come up with options of countering them. Increasing marketing segments and distribution channels Increasing the number of marketing and distribution channels may as well be another solution to the current problem facing Nept une Gourmet Seafood. Neptune should first determine the market section it can supply best. The firm should develop a cheap brand to target the small and medium income earners local. David (1995, P.355) emphasizes on the need to clearly evaluation of market needs before producing the product. Also, the firm should launch oversees markets to help ease the large inventory at their disposal. The two market segments will help deal with the current problem by mitigating loss from damages as well as establish market for future produce. Market segmentation arises from positive reception of the fact that market is assorted and thus each diverse group or portion of the grouping requires a special approach (Kazmi, 2008, p. 275). Market segments when well curved out will provide a wide catchment of customers, while an elaborate distribution channel will enhance a smooth distribution of the companys product from the store to different markets located widely in the larger North America. Similarly new market outlets will in the process entice new customers while at the same time retain the older ones. Another positive attribute associated with this approach is the fact that marketing cost will significantly be reduced. Competition would equally be reduced in the short run and in the process sale and revenue will increase in addition to profit. Rebranding and product diversification Neptune Gourmet Seafood has had several products in the market for quite a long period of time. Although, the company’s brand name is still impeccable, the firm needs rebrand some of its products to entice new customers. A good way to rebrand its product is by developing a special mixture of seafood. This brand should be made slightly different from the existing brands to avoid confusing customers.Advertising We will write a custom report sample on Introduction to Neptune Gourmet Seafood specifically for you for only $16.05 $11/page Learn More The second way would be generating a new product line such ready to consumer seafood. The ready to eat would target travellers and oversees customers who cannot be served by the by the existing distribution channels. Although, new products demands heft promotional campaign, a low price penetration strategy can prove effective especially where Neptune brand name is well established. Product differentiation is mostly defined by the degree to which products differentiate companies or firms (Peng 2008, p.49). Peng (2008, p.49) in addition observes that when competition is negligible, there is a higher probability of a firms profits increasing or growing intermittently. This is highly enhanced by the fact that if one brand is not performing well in a certain market segment, the brand can be tried in other segments. Similarly there may be issues with a certain region of the market, say for example poor performance of a certain product brand due to the culture of people in that region. In such a case the compa ny will simply divert the brand to another part where its accepted. Resource requirements for implementation of chosen Short Term Strategies Price cutting In order to be able to implement the price cut strategy, Neptune will need to be prepared with enough resources to counter the consequence of the price cut. Among the likely consequence of price cut that Neptune need to be prepared to face is increased demand for its products resulting from lowering the price. The necessary resources here may include additional distributors and markers. Similarly more financial resources may be required to ease the necessary flow of inventory to the market. Increasing marketing segments and distribution channels In order to ease implementation of this strategy, several resources are paramount. To start with, Neptune will require a workforce of competent staffs, who will be responsible with rebranding, carrying out elaborate research on the best distribution channel and market segment. New staffs a nd transportation facilities will be required to handle increased inventory. In the same capacity, the company will also be in dire need of enough financial resources to undertake the whole exercise with easiness. Apart from the above two resources, the company will in addition be forced to deal with competent and trusted distributors in order to retain their customers loyalty.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Rebranding and product diversification In order to implement the rebranding and product diversification strategy, the company will as well be in need of several resources. Among the most necessary resources the company will be in need of are financial resources, competent and experienced staffs as well as up-to-date technological devices and machineries. Before rebranding their products, the company will need to carry out an extensive research in order to gain access to the necessary information concerning the way forward on how to rebrand. This means that the staff to be used must be competent enough to provide the company with the necessary and accurate information. Targets and Timescales for achievement of the chosen strategies First short term strategy From the first strategy, the company will be seeking to reduce or regulate the amount of inventory in the store to a manageable level in order to enhance more productivity. Through price cut strategy, the other target of the compa ny will be to reduce the amount of idle financial resources lying unutilised in stocked inventory. The time scale for the price cut strategy is expected to take less than year, for it to achieve the expected results. Second short term strategy The main target of the second short term strategy is to secure a large segment of the already available market, in order to enhance the sale of its excess inventory. The time period expected to lapse for the strategy to achieve its required result is roughly less than a year. Third short term strategy The aim of the third short term strategy is to increase the number of Neptunes products in order to facilitate more sales and avoid instances of neck break competition. Similarly, the strategy is required to take less than a year. Monitoring and Evaluation First short term strategy The first strategy can be monitored through constant analysis of the market reaction on the price. In case of evaluation, the management can try to evaluate the price depending on the tendency observed. In case the price is faring well, there is no need of altering it, but if the price is not responding as expected, then measures can be put in to action on how to make the necessary amendment. Second short term strategy To monitor the second strategy, the company will be forced to make a follow up on the way products are fairing in each of the market segments. In case the company wishes to assess the progress of the strategy, then the actual turn over can be compared with the expected turn over, and if they are in the region expected, the strategy can be adopted. Third short term strategy Rebranding and products diversification strategy can easily be monitored by having a close look on the market trend. To evaluate the value added by rebranding, the company can consider the revenue generated since rebranding and if the revenue is acceptable, the strategy can as well be adopted. Long term strategies Growth In an attempt to maintain a competitive ad vantage as well as consolidate its market position Neptune Gourmet Seafood is obliged to embark on transformational growth. The growth strategy is a multifaceted approach that comprises of expansion of production capacity, venturing in maiden markets, developing new product lines and carrying out market segmentation. According to Apgar (2006, P.130), growth is the best way of arresting risks related to upcoming competitors and uncertainties. NGS management should focus on diversifying its operation to avoid future stock over surge while increasing its revenues and efficiency. Strategic Management The current crisis has emanated from short sighted vision and coupled with lack of stable operation mechanism. By restructuring the management mechanism NGS stands a chance to avoid surplus production. Joyce and Woods (2001, p. 16) suggested that strategic management require thorough research to develop superior Knowledge Information System (KIS) and Material Requirement Planning (MPR) that effectively handles all the processes, sub-processes and activities undertaken by the company. Charles and Gareth (2007, 65) argues that strategic management not only increases revenues but also ensures the firms remains focused both to the long term and short term objectives. Information leadership The modern world is rapidly transforming in all aspects. In this post-industrial era, information has remained the bedrock of business world. Lack of stable information supply has led NGS into the dilemma on how to handle overproduction. Lack of proper knowledge and information management leads to lack in proper early warning systems and effective benchmark information (Dyer, 2008, p.65). A successful assumption of information leadership will help NGS to understand the actions of its main competitors and prospect of new markets. Resource requirements for implementation of long term strategies Growth Neptune Gourmet Seafood will require high trained management leaders to propel the firm into new growth. Well elaborate distribution channels and production plants will need to be installed to cope with the increased productivity. Moreover, new staff will be employed to deal with new products lines and overseas branches. Strategic Management For this strategy, the firm will need competent management and to install new system to help streamline operations of the firm. Regular maintenance will need to be done to enhance smooth operation. Information Leadership Neptune will require new staffs to help gather, analyse and interpret the finding of the information to ensure timely decision. The firm will also need to acquire specialized systems to handle the data gathered. Targets and Timescales for achievement of long term strategies Growth While growth is a cross cutting strategy, more time needs to be allocated to accommodate all its phases. Due to the rigorous activities involved a time span of three years will be require, during this time the firm will restore all its ph ases and developing new product brands and venturing in ne market niches. Strategic Management In order to achieve this strategy, a time scale of not less than a year is required. Strategic management is holistic management operation that entails evaluating the firm’s aims and objectives to determine the most appropriate approach. During this time the Knowledge managers will evaluate the firm’s short terms and long term goals accompanied by specific targets and indicators. Information Leadership The time required to fully effect this strategy should be one and half years. During this time stake holders such as the producer, software programmers, suppliers, retailers and consumers should be invited for a brainstorming session to design the information system to learn the firm. To come up with an efficient system numerous trials should be done too ascertain its functionality (Diorio, 2002, p.146). Monitoring and Evaluation of Long Term Strategies Growth Monitoring the fi rm’s growth is not an easy job due the sensitive nature of growth indicators. The existence of numerous indicators such as revenue, customer retentions rates, brand name strength, and competitive position among others sheds a dark cloud on the whole process. Nevertheless, monitoring the highly elaborate details requires specialized business analysts working with sophisticated systems. Strategic Management On this strategy, the firm will be required to, relying on competent personnel, come up with strategy monitoring and evaluation teams. Such teams will evaluate the efficiency of the different strategies adopted by the strategists in NGS. Although, observing lapses in a complex system is difficult but still attainable. Since strategic management uses computerised systems routine evaluation should be done to avoid obsolescence (Joyce Woods, 2001, P. 86). Information Leadership Neptune Gourmet Seafood will have to engage competent information specialists to carry out informati on monitoring and evaluation. Owing the sensitive nature of the information that the firm deals with, individual of high integrity will be required to avoid information leakage to the competitors. Therefore the firm will be forced to remunerate information analyst dearly to retain their privacy. Again, adopting of information technology in scanning for information and storage of information will go a long way in making a difference. References Apgar, D., 2006. Risk Intelligence: Learning To Manage What We Don’t Know. Harvard Business Press: Massachusetts. Berends, W., 2004. Price and Profit: The Essential Guide to Product and Service Pricing and Profit Forecast. Berends Associates: London Charles, H., Gareth, J., 2007. Strategic Management: An Integrated Approach. Houghton Mifflin Publishers: California David, F., 1995. Concepts of Strategic Managements. Prentice Hall Publishers: New York Diorio, S., 2002. Beyond E: 12 Ways Technology Is Transforming Sales And Marketing Stra tegy. McGraw-Hill Professional: New York Dyer, K., 2008 International Journal of Accounting Information Science Leadership. Intellectbase International Consortium: New York Henry, A., 2008. Understanding Strategic Management. Oxford University Press: London Joyce, P., Woods, A., 2001. Strategic Management: a Fresh Approach to Developing Skills, Knowledge. : Kogan Page Publishers: London Kazmi, A., 2008. Strategic Management and Business Policy. McGraw-Hill: New York Peng, M., W., 2008. Global Strategy. Cengage Learning Publishers: Mason

Thursday, November 21, 2019

UK Visa Regime Essay Example | Topics and Well Written Essays - 2000 words

UK Visa Regime - Essay Example reign tourists, the number of tourists originating from Europe was much higher when compared to the tourists coming from both the United States of America and Canada who make up only 3.5 million, while tourists from Europe total up to more than twenty one million. With reference to the writings by Lickorish and Middleton (2013), it is stated that domestic tourism is a major component of the United Kingdom’s tourism sector and it contributes the highest amount in terms of total revenue earned by the sector, the contribution by this sector stands at more than GBP 21 billion. The four top regions for domestic tourism include West Midlands, East of England, East of Midlands, and London. The peak of domestic tourism is usually during the summer periods, bank holidays, and in specific, the month of August is the busiest in terms of domestic tourism (Lickorish and Middleton, 2013). Other statistics about the tourism sector in the UK is that on average tourists spend GBP 580 per visit and the average duration of stay for each visitor is usually seven nights. Majority of the visitors come to UK for leisure and business purposes while a small number come for further their studies in the UK. Thirdly, majority of the tourists spend most on transport services, accommodation, and food and beverage services (Lickorish and Middleton, 2013). In regards to the tourists’ attraction sites, it is noted by Cook et al. (2009) that the tower of London is the most popular attraction site in the UK with visitors ranging between 2.5 and 2 million each year. Other attraction sites in the UK include amusement parks, Anglo-Saxon sites, aquariums, galleries, art museums, beaches, casinos, castles, and festivals that are usually held in the country, which attract a huge number of audiences both... According to Schengen Visa Services ( 2013), the UK’s tourism visa requirements and policies are complicated to a greater extent than its key rival in the international tourism industry. For example, despite the fact that the UK is a key member of the European Union, the UK operates only in the Common Travel Area alongside Ireland instead of the Schengen area where the majority of the majority of the European Union member countries operate. This, therefore, means that visitors from other countries apart from Ireland, which also operates in the Common Travel Area have to comply with some few UK’s stringent visa requirements before gaining access into the country such as limited duration of stay within the country. Because of the exclusion from operating within the Schengen area, the UK tourism sector fails to attract an additional number of tourists from the other EU member countries, who would have easily toured the country if there were giving the common access that is only shared with Ireland. However, it is important to note that the UK has exempted visitors from a few selected countries other than the EU member countries from its stringent Visa requirements but these exemptions only apply to visitors who intended to visit the country for a limited period of time i.e. six to nine months. Therefore, this explains why the majority of the UK’s tourists are largely drawn from the EU member countries as they are exempted to a greater extent the stringent visa requirements.

Wednesday, November 20, 2019

Visual Analysis Project Research Paper Example | Topics and Well Written Essays - 750 words

Visual Analysis Project - Research Paper Example The Caribbean Chili advert features the image of a glossy man pensively seated in a relaxed posture. The text of the ad says â€Å"Alluring, Let the alluring charm of CARIBEAN CHILL take you on a cruise to the islands†. This is followed by ‘KOOL SMOOTH FUSIONS from the House of Menthol†, and appears to be targeting young smokers who want to appear ‘cool’. The image of the pensive man is intertwined in a vast network of lines, depicting the smooth appeal of the product. The background behind the man is a shadow of trees depicting beautiful sceneries common in the Caribbean island, especially at dusk or early mornings. It is the image of delightful twilight sceneries. The advert targets young consumers, and specifically men. A picture of cigarette packet is visibly shown with the words ‘CARIBBEAN CHILL’ plainly written across it in bold. The use of the words ‘Available for a limited time only’ under the cigarette packet clearly communicates the message to the audience. This appears to be a marketing offer. At the bottom a Surgeon General’s warning is clearly printed â€Å"Cigarette Smoke Contains Carbon Monoxide†. ... From the picture, it appears that the Kool smokers are out for a good time with the girls. Further, it appear young male Kool smokers are irresistible. The name of the product is clearly printed on the packets. However, the words on the bottom of the ad are not clear. It could either be a warning for smokers and or information about the advertiser. A critical analysis of the Caribbean Chili ad suggests that the author was trying to promote the product. The use of the words ‘Available for a limited time only’ in the ad communicates an important message to the audience. It informs viewers that the advertisement is a promotion or offer with limited time. The product being promoted and the advertiser are clearly shown. The ad clearly highlights the need for tobacco control policies as illustrated in the Surgeon General’s warning. A critical analysis suggests that the author exemplifies the promotional allowance type of tobacco advertising and promotion. This appears t o target both retail and wholesale promotional allowances. Although packaging is an important method for branding and maintaining product appeal, the visibility of the package shows that the author was keen to advertising on the package. The ad is particularly appealing to the youth segment as reflected in the unique packaging. This is especially important given that cigarette packages are not discarded after a single use rather; they are opened each time a cigarette is removed from the packet. Further analysis of the ad shows that the author was trying to send a message beyond the promotion of the Caribbean Chili. The artist demonstrates the beauty of the Caribbean island is illustrated in the background. The beautiful scene of the island is shown in a twilight giving the ad

Monday, November 18, 2019

Mao zedong's legacy Essay Example | Topics and Well Written Essays - 1250 words

Mao zedong's legacy - Essay Example Some of the negative roles played by Mao Zedong include the launching of the cultural revolution where millions of people were forcefully made to do manual labor, which in return resulted to execution of tens of thousands Culture Revolution2. To date, people all over the world still visit Tiananmen Square, the burial place of Mao Zedong in order to pay homage to one person that even in his death still revere him. The essay will relay information about Mao Zedong and the reason why decades after his death, his name is still as powerful as ever. Mao Zedong, commonly known as Chairman Mao, was one of the most influential thinkers ever to rule China. Chairman Mao is known for his contribution in a number of factors especially in the republic of china. Apart from being the founder of People’s Republic of China (PRC), Mao is also the man behind numerous developments and achievements in China such improving China’s economy from agrarian to industrial level3. In China, Mao helped improve the level of education and it is through him that the republic of China is known to produce some of the most brilliant brains in the world. Apart from improving china’s education standard, Chairman Mao oversaw gender equality in China by ensuring that Chinese women had equal opportunities in any field such as education, employment and politics4. It was also during Mao Zedong’s reign that china experienced one of the highest population growth from 550 to 900 million. Although Mao Zedong’s good reputation is recognized all over the world, Mao’s legacy is also despised by a many people. This is because of the role he played during the Cultural Revolution that lasted for 10 years resulting to massive loss of lives. One of the reasons behind Mao’s initiation of the revolution program was in a move to eliminate counter-revolutionary in china, a process that took ten years5. The revolution resulted to massive destruction

Friday, November 15, 2019

Sociocultural Theory Individuals Involvement In Social Interactions Education Essay

Sociocultural Theory Individuals Involvement In Social Interactions Education Essay Sociocultural theory (SCT) illustrates how an individuals development is connected to cultural, social and historical framework. The main focus of SCT, in particular, is an individuals connection and involvement in social interactions and culturally controlled activities which shape and construct mental development. Sociocultural perspective centres on the social framework as fundamental to learning. It lays emphasis on the importance of social interactions by communicating and instructing in learning, highlighting that the social environment is not just the place where learning happens, it is integral to it. SCT suggests learning is a cultural action, young children are seen as novices within a cultural setting that learn from elders of that way of life, therefore, learning can be either formal or informal and achieved via parents, siblings, friends, teachers etcà ¢Ã¢â€š ¬Ã‚ ¦ This results in children learning about the practices, beliefs and values of the community they grow up in or are placed in, consequently learning to become members of that community/group. SCT also explains and acknowledges individual differences in learning via the Zone of Proximal Development (ZPD) (Vygotsky(1896 -1934)). This is the gap amid what an individual is capable of doing on their own and what they can do with assistance of a knowledgeable other, ensuring that a child can accomplish jointly what s/he could not achieve alone. A major scholar that was vital to the progression of cultural-historical psychology and creator of SCT as we now know it, was Lev S. Vygotsky (1896 -1934). Vygotsky was a Russian psychologist whos work was banned and prohibited under Joseph Starlin in 1936, this ban was later lifted in 1956 three years after Stalins death. Vygotsky first started working as a psychology teacher in 1917 and during this period he was accumulating information simultaneously for his thesis and a book that was to be named Pedagogical Psychology, of which, was published in 1926. Vygotsky inspired a lot of original research and his works were translated into English in the 1960s. He also became influential within education around the 1980s and to this day. (http://vygotsky.afraid.org/#TimelineVygotskysLifeWorks) Vygotskys work was based on Marxist and social constructivist theories. Vygotsky stated that his academic focus was to learn from Marxs whole method how to build a science, how to approach the investigation of the mind (Vygotsky, cited Ratner(1997)) and also build upon an overt Marxist psychology. Vygotsky believed Marxist psychology is not a school amidst schools, but the only genuine psychology as a science. A psychology other than this cannot existà ¢Ã¢â€š ¬Ã‚ ¦everything that was and is genuinely scientific belongs to Marxist psychology (Vygotsky, cited Ratner(1997)). Vygotsky suggested that development took place on two planes, that of the social plane via interaction and through a psychological plane as learners internalise meanings, for example, putting together a jigsaw puzzle or reading a picture book. He also believed that cognitive development occurred through conversations and interactions with more capable members of a group/culture. SCT took into account aspects of creativity and that education should not solely be concerned with learning knowledge and skills but for children to develop the capacity to think clearly, to plan and be able to pass on their understanding via interaction and communication. The key to human intelligence, Vygotsky discovered, was to effectively utilize different types of tools, not the material tools we use to increase our physical capabilities such as cutlery or levers, but psychological tools extending mental probabilities such as language and writing. These tools are described as cultural tools, of which, Vygotsky believed language to be the most important of all; as language facilitates humans to make sense of the world, is the medium of sharing knowledge and is the basis of thought. The interrelationship of language and thought was also a factor Vygotsky held to be of prominence in an individuals development. It is often noticed that young children run a commentary of what they are doing and seeing, a child develops this external speech which later in life becomes internalised as thought, therefore, speech formation that is mastered by children then becomes the basic structures of their thinking. Vygotsky was a prolific writer; he successfully built up a plethora of ideas in his short life as a scholar (he died when he was just 37 years of age of Tuberculoses). As a result, whilst a good deal of the framework for SCT was presented by Lev Vygotsky; growth, expansion and enhancement of SCT is evident in text regarding cultural-historical activity theory (Cole, 1996; Cole Engestrom, 1994) and activity theory (Chaiklin Lave, 1993; Leontiev, 1981) Further to this, in the Soviet Union, the Kharkov School of Psychology was vital for preserving the contribution of Lev Vygotsky. There, the students accomplished new avenues of subsequent development. Jerome Bruner was firstly influenced by Jean Piagets work of cognitive development although later by Vygotsky whos work he broadly developed. Brunner agreed with SCT that a childs social environment, and for the most part, social interaction were particularly imperative in the process of development and learning. Bruners theory of scaffolding is a theory that stemmed from Vygotskys theory of ZPD. Focusing on learning via communication between child and adult. Scaffolding refers to the gradual retraction of adult influence and direction, as the child develops greater mastery of a given task. Another academic that built upon Vygotskys works of SCT include Barbara Rogoff, she writes: Childrens cognitive development is an apprenticeship-it occurs through guided participation in social activity with companions who support and stretch childrens understanding of and skill in using the tools of the culture (1990:7) Its evident that Rogoffs theory of guided participation builds on Bruners theory of scaffolding, highlighting that childrens cognitive development takes place in a social context while expanding SCT beyond language-based dialogue; as the guided learner is also guided by the books that they read, the internet sites they visit and the importance of other such methods of unspoken communication. Rogoff has sourced many books on psychology, one of which The Cultural Nature of Human Development'(2003) examines, amongst many other things, the role of culture in human development and recognizing the arrangement of similarities and differences between cultural communities. For instance, the involvement children have in activities that their elders carry out in the community, which is subsequently the passing on of knowledge and cultural tools. This notion originates and builds upon Vygotskys SCT. Having presented SCT, I will now briefly put forward the theory I will compare it with which is the Piagetian developmental model. Piagetian developmental model was founded by the work of Jean Piaget (1896 1980). He was a SwissHYPERLINK ../../../../../../../wiki/Developmental_psychologist psychologist and philosopher who believed childrens education was extremely important. As a result, his work focused largely on the development of infants in particular, he was so interested in this area that he gained a lot of his empirical evidence from observing and interviewing his own three children. Piagetian developmental model refers to how the individual understands things and gains knowledge in terms of developmental stages and learning styles. It is about the individual acting as the active agent whom interacts with the world that surrounds them. According to Piaget, the child is someone who constructs his own moral world view, who forms ideas about right and wrong, and fair and unfair, that are not the direct product of adult teaching and that are often maintained in the face of adult wishes to the contrary (Gallagher Reid (1979): 26). Piaget was a professor of psychology at the University of Geneva (1929-1975) and restructured the cognitive development theory into stages, which built upon previous work from James Mark Baldwin(1861-1934) an American philosopher and psychologist. These four developmental stages are (1) infancy, (2) pre-school, (3) childhood, and (4) adolescence. Each stage has a cognitive construction which dictates the childs way of thinking and the childs grasp of reality, as the child goes from one stage to the next, except the last, there is always an insufficient understanding of reality, a disequilibrium is caused which in turn results in the reorganisation of thought structures. The four development stages are described in Piagets theory as: Sensorimotor stage: from birth to age 2 years (children experience the world through movement and senses and learn object permanence) Preoperational stage: from ages 2 to 7 (acquisition of motor skills) Concrete operational stage: from ages 7 to 11 (children begin to think logically about concrete events) Formal operational stage: after age 11 (development of abstract reasoning). (Rosenfield Santrock (1998)) Piaget therefore found that this theory is connected by two vital components; one part that prognosticates a childs capabilities dependant of their age/biological maturation and a theory that illustrates the way a learner develops, what steps or stages that an individual must travel through to end up with an outcome, a predetermined objective. Piaget proposes, by his theory of cognitive development, that an individual can not simply be presented with information and for them to make sense of it straight away. Consequently, a construction of an individuals own knowledge that is built by their own experiences is required. This formation of experiences can then permit learners to make schemas, these are an individuals mental structure and personal understanding of the world around them, that is accordingly changed and built upon dependent on the increase of opportunities to explore their world. The original idea of schemas was proposed by philosopher Immanuel Kant (1724-1804) as innate structures used to help us perceive the world (Eysenck (2010)). This change or upgrade is accomplished by two collaborating procedures: Assimilation and Accommodation. Assimilation is a mental process of receiving and adapting new information into the pre-existing schema. Its about making sense of something new based on what one already knows and is moderately subjective as an individual adjusts a new concept as to correspond with previous notions and ideas. For example a child knows an animal to have four legs and when that child see a dog he calls it an animal, when the child is informed that this is not only an animal but a dog assimilation takes place and from then on as s/he encounters more different types of four legged creatures the process of assimilation continues each time ending with the state of equilibrium which renders that stage or understanding as complete Accommodation can be described as a mental process one uses to become accustomed to the new information that is set before us, so for instance it is a process that takes place when there is no pre-existing schema and a whole new concept needs to be understood. For example as stated above the child accustomed to the notion of animals having four legs, so when encountering a monkey the child will have to accommodate that not all animals walk on all fours all the time. The process of accommodation can be more distressing for the learner causing a disequilibrium, especially for infants who go through the process of potty training for instance, as the whole concept is different and out of the childs comfort zone therefore this process can take a longer period of time. Piagets theory is used today in the way key stages are set up in the current primary and secondary curriculum and therefore exemplifies the magnitude of his work. There are also theorists that build upon his concept of developmental models who are known as neo-Piagetians such as Hughes, Bower and Wishart who have modified certain experiments such as the object permanence test (Bower and Wishart (1972)) and the policemen doll experiment (Hughs (1975)) which both demonstrate a flaw in Piagets experimental process. Having briefly presented the two theories of cognitive development, I will now discuss some similarities and differences, developing some of the key ideas of each theory. Piagetian developmental model and SCT mutually agree that a childs cognitive development takes place in stages (Jarvis Chandler (2001):149), however, the way in which these stages are portrayed by each theory differ. Whilst Piaget looked at a childs cycle of life from birth to adulthood as being a stage by stage learning pathway such as, preoperational stage taking place from ages 2 to 7, Vygotsky looked at the Zone of Proximal Development (ZPD) where a child is moved on from one stage of unknowing to the stage of knowing with the help and guidance of a knowledgeable other, which is not based on biological maturation and age but on an individuals personal level of attainment. Vygotskys concept of ZPD illustrates a childs existing and possible capability to do something. (Flanagan 1999 P.72). Vygotsky states that there are three stages that a learner will progress through, the first being tasks that could not be performed even with help, the second which is assisted performance where tasks are being accomplished by means of assistance from a knowledgeable other and finally the third which is independent performance where a learner can complete a task independently and without assistance. For that reason, the concept of ZPD can allow for deeper and enhanced comprehension of the learning process itself (Flanagan 1999 P.73) and also an effective way of evaluating a learners capability as opposed to generalising children into stages or bands of development, as Piaget does with his stage theory. Further to this, in one of Bruners books The Process of Education (1960) he explains his SCT view on the readiness for learning which is unlike Piagets developmental model of stage by stage learning dependant of biological maturation. He suggests that: à ¢Ã¢â€š ¬Ã‚ ¦any subject can be taught effectively in some intellectually honest form to any child at any stage of development. (ibid.: 33) He goes on to refer to his concept of the Spiral curriculum: A curriculum as it develops should revisit this basic ideas repeatedly, building upon them until the student has grasped the full formal apparatus that goes with them (ibid.: 13). Piaget established a concept that a childs way of thinking differentiates as they grow from infancy to childhood right up until adulthood. This journey of stages that one passes through as one matures is segmented into four stages of cognitive development (as mentioned previously) which is defined as Piagets Stage Theory. (Ginsburg, Opper (1979):26). Piaget put forward that these stages were universal for all children, for example the progression of how a child encountered each stage was set to a fixed pathway from one stage to the next, also, he acknowledged that the speed at which a child went, from beginning to end, would vary and therefore relative to their age/maturation. The transition from one stage to the next, consequently, was only possible when the child was cognitively ready and he believed that a child should not be pushed to learn the next stage of knowledge pending that the child is cognitively complete in the previous stage. Thereforer it can be suggested thast piagets theory of stage development can be far more rigid and set, in contrast, SCT beleives stages can be re-visited and also merge together more continuously to achieve a deeper understanding of knowledge as Bruner states: To instruct someone is not a matter of getting him to commit results to mind. Rather, it is to teach him to participate in the process that makes possible the establishment of knowledge. We teach a subject not to produce little living libraries on that subject, but rather to get a student to think mathematically for himself, to consider matters as an historian does, to take part in the process of knowledge-getting. Knowing is a process not a product. (1966: 72) Therefore it is noticeable that Piagetian developmental model is individualist orientated compared to SCT which is socially and culturally orientated, relying on outside instruction. Piagetian developmental models focal point is the individual and their experiences of their world being the reason of development and in order to learn an individual has to be developed, unlike SCT, which focuses on the social interaction, cultural influence and that development comes after one has learned. As Vygotsky has stated Piagets approach is based on the premise that learning trails behind development, that development always outruns learningà ¢Ã¢â€š ¬Ã‚ ¦ ((1978):80) and he explains his viewpointà ¢Ã¢â€š ¬Ã‚ ¦properly organised learning results in mental development and sets in motion a variety of developmental processes that would be impossible apart from learning ((1978):90) Both theories acknowledge language as important in an individuals development yet in a totally different degree. Piagetian developmental model suggests that cognitive changes such as thinking and learning where not solely governed by linguistic enhancement or development, whereas SCT deems that language supports the child to excel in freedom of thought and accomplish further cognitive development (Flanagan 1999 P.59). Piagetian developmental model suggests that language is in motion, from the child towards the social environment. (Ginsburg, Opper (1979):84). On the other hand, SCT advocates the opposite, that language moved from the social to the individual, of which is internalised into thought. (Jarvis, Chandler (2001):150). Piaget could be criticised that his experiments and clinical interviews were inadequately designed. The tasks set out could be seen as inappropriate for children of a certain age group, instructions that were given could appear to be somewhat ambiguous and the tasks themselves boring and lacklustre. In later experiments carried out by neo-Piagetians these kind of impediments were rectified and it was evident that the childrens performance had improved a great deal resulting in them to be much more proficient than Piaget confirmed by his research. By simplifying tasks and making them more child friendly, researchers such as Bower and Wishart (1972) with their modification of the object permanence experiment, and Hughes (1975) with the policemen doll experiment, have demonstrated higher cognitive abilities in children who would not be expected to display them according to Piagets theory. Jerome Bruner writes in The Process of Education motives for learning must be kept from going passi ve they must be based as much as possible upon the arousal of interest in what there is be learned, and they must be kept broad and diverse in expression ((1960): 80). As I mentioned earlier Vygotsky suggests that egocentric speech that a child uses to problem solve for example becomes internalised as the child reaches adulthood (Jarvis, Chandler (2001):150) .Vygotsky explains in his posthumous anthology Thought and Language that: 1. In their ontogenetic development, thought and speech have different roots. 2. In the speech development of the child, we can with certainty establish a pre-intellectual stage, and in his thought development, a pre-linguistic stage. 3. Up to a certain point in time, the two follow different lines, independently of each other. 4. At a certain point these lines meet, whereupon thought becomes verbal and speech rational. [Thought and Language, Chapter 4] Yet, Piaget believed that egocentric speech just purely went along with and connected to what ever action the child was carrying out at that specific time(Ginsburg, Opper (1979):84), and once the child matured to adulthood this speech was simply not needed and disappeared. Although the two scholars had opposing views on the function and underlying principle of egocentric speech they both acknowledged and granted that it gave support to cognitive development Bruner, J. S.. The process of education . Cambridge: Harvard University Press, 1960. Print. Cole, M. Cultural Psychology. Cambridge, MA: Harvard University Press.(1996). Print Cole, M., Engestrom, Y. Introduction. Mind, culture and activity. An International Journal, 1(4), 201. (1994). Print. Chaiklin, S., Lave, J. Understanding practice: Perspectives on activity and context. Cambridge, England: Cambridge University Press. (1993). Print. Eysenck, Michael W. Cognitive psychology; a students handbook . 6th. ed. East Sussex: Psychology Press. (2010). Print. Flannagan, C. Applying Child Psychology to Early Child Development. Cheltenham: Nelson Thornes Limited (1999). Print. Gallagher, J. M, and D. K Reid. The learning theory of Piaget and Inhelder . Monterey, Calif.: Brooks/Cole Pub. Co., (1979). Print. Ginsbury, H. Opper, S. Piagets Theory of Intellectual Development. Englewood Cliffs: Prentice Hall, (1979). Print. Jarvis, M. Chandler, E. Angles on Psychology. Cheltenham: Nelson Thornes Limited, (2001). Print. Leontiev, A.N. Problems of the development of mind. Moscow: Progress Press.(1981). Print. Munari, Alberto. Jean Piaget (1896-1980). Prospects: the quarterly review of comparative education 24.1/2 (1994): 311-327. Print. Offord, L. The Mozart of Psychology.. N.p., 5 May 2005. Web. 6 Apr. 2011. Ratner, C., Prologue to Vygotskys Collected Works. Volume 5 (1997). Print. Rogoff, Barbara. Apprenticeship in thinking: cognitive development in social context. New York (NY): Oxford University Press, (1990). Print. Rogoff, Barbara. The cultural nature of human development . Oxford (UK): Oxford University Press, (2003). Print. Rosenfield, Anita, and John W. Santrock. Study guide for use with Children, ninth edition [by] John W. Santrock, Allen Keniston, Peden Blair . (1998). Reprint. Boston : McGraw-Hill, (2007). Print. VygotskyÃÅ'† , L. S., and Michael Cole. Mind in society: the development of higher psychological processes. Cambridge: Harvard University Press, 1978. Print. Vygotsky, L. S. (1997). The collected works of L. S. Vygotsky, Vol. 4: The history of the development of higher mental functions (R. W. Rieber, Vol. Ed; M. J. Hall, Trans.). New York: Plenum Press. (Original work published 1941)

Wednesday, November 13, 2019

Criricism of Wilkie Collins’ Woman in White Essay -- Wilkie Collins Wo

Criricism of Wilkie Collins’ Woman in White â€Å"To Mr. Collins belongs the credit of having introduced into fiction those most mysterious of mysteries, the mysteries which are at our own doors.† So said Henry James in an unsigned review of another author’s work. But his view was certainly not shared by all those who cast their opinions into the fray. An unsigned review in the Saturday Review said of Collins’ work, â€Å"Estimated by the standard of great novels, the Woman in White is nowhere. Somewhere between these two points are friends and correspondents of Mr. Wilkie Collins. Novelist George Meredith wrote to Collins himself saying, â€Å"The tension of the W[oman] in W[hite] is not exactly pleasant, though cleverly produced. One wearies of it...† Charles Dickens was reserved in his opinion. He observed that, â€Å"There cannot be a doubt that it is a very great advance on all your former writing...† and also, â€Å"I seem to have noticed, here and there, that the great pains you take express themselves a trifle too much, and you know that I always contest your disposition to give an audience credit for nothing, which necessarily involves the forcing of points on their attention...† Considering all the material Wilkie Collins was either to be praised for inventing a new style, looked at in scorn for his lack of character development, or deemed the author of a work that â€Å"is an inferior metal altogether, though good and valuable of its kind,† as the Saturday Review critic stated.   Ã‚  Ã‚  Ã‚   Many critics complain that Collins’ characters are caricatures, not characters. The anonymous reviewer remarked that â€Å"They have characteristics, but not character,† in analyzing Wilkie’s creation. He goes on to say, â€Å"They might all be summed up in as many sente... ...ring-lugger I am building named ‘Marian Halcombe‘, the brave Girl in the Story.† Dr. Griffin mentioned that naming boats after Marian was a popular trend after the publication. This was the only mention of the trend but FitzGerald’s letters were the only personal documents not directed to Collins himself.   Ã‚  Ã‚  Ã‚   Wonderful or awful, or possibly just fair, Collins’ novel attracted a lot of attention and many different reactions. As for this student, I am inclined to agree with Mr. FitzGerald and his comments to W. F. Pollock. â€Å"[Jane Austen] is capital as far as she goes: but she never goes out of the Parlour; if but Magnus Troil or Jack Bruce [characters in Sir Walter Scott’s The Pirate], or even one of Fielding’s Brutes, would but dash in upon the Gentility, and swear a round Oath or two! I must think the Woman in White, with her Count Fosco, far beyond all that.† Criricism of Wilkie Collins’ Woman in White Essay -- Wilkie Collins Wo Criricism of Wilkie Collins’ Woman in White â€Å"To Mr. Collins belongs the credit of having introduced into fiction those most mysterious of mysteries, the mysteries which are at our own doors.† So said Henry James in an unsigned review of another author’s work. But his view was certainly not shared by all those who cast their opinions into the fray. An unsigned review in the Saturday Review said of Collins’ work, â€Å"Estimated by the standard of great novels, the Woman in White is nowhere. Somewhere between these two points are friends and correspondents of Mr. Wilkie Collins. Novelist George Meredith wrote to Collins himself saying, â€Å"The tension of the W[oman] in W[hite] is not exactly pleasant, though cleverly produced. One wearies of it...† Charles Dickens was reserved in his opinion. He observed that, â€Å"There cannot be a doubt that it is a very great advance on all your former writing...† and also, â€Å"I seem to have noticed, here and there, that the great pains you take express themselves a trifle too much, and you know that I always contest your disposition to give an audience credit for nothing, which necessarily involves the forcing of points on their attention...† Considering all the material Wilkie Collins was either to be praised for inventing a new style, looked at in scorn for his lack of character development, or deemed the author of a work that â€Å"is an inferior metal altogether, though good and valuable of its kind,† as the Saturday Review critic stated.   Ã‚  Ã‚  Ã‚   Many critics complain that Collins’ characters are caricatures, not characters. The anonymous reviewer remarked that â€Å"They have characteristics, but not character,† in analyzing Wilkie’s creation. He goes on to say, â€Å"They might all be summed up in as many sente... ...ring-lugger I am building named ‘Marian Halcombe‘, the brave Girl in the Story.† Dr. Griffin mentioned that naming boats after Marian was a popular trend after the publication. This was the only mention of the trend but FitzGerald’s letters were the only personal documents not directed to Collins himself.   Ã‚  Ã‚  Ã‚   Wonderful or awful, or possibly just fair, Collins’ novel attracted a lot of attention and many different reactions. As for this student, I am inclined to agree with Mr. FitzGerald and his comments to W. F. Pollock. â€Å"[Jane Austen] is capital as far as she goes: but she never goes out of the Parlour; if but Magnus Troil or Jack Bruce [characters in Sir Walter Scott’s The Pirate], or even one of Fielding’s Brutes, would but dash in upon the Gentility, and swear a round Oath or two! I must think the Woman in White, with her Count Fosco, far beyond all that.†

Sunday, November 10, 2019

Antislavery Movement Before 1830 and the Abolitionist Movement After 1830 Essay

The status of women, African Americans, and Native Americans did not change after winning the American Revolution. Although after the American Revolution winning the status of women didn’t change, because of what they had stood up for. The status of women did not change, because of what each Americans group had done to make it not change after the winning of the American Revolution. The African American women had been slaves during the American Revolution until then but the African American women had traded, provided things for families, and worked together during the American Revolution. They also showed what women can do just like the men can. The Native Americans which were Indians did not change, because of their tribute, trading, providing materials, and that some of their husbands had to fight in the American Revolution war. They wanted to things that every woman has to do, so that the people could know their status of American women. The African American women did not change, because of the things they did to make their status different from the other American women. The African American women were slaves during the American Revolution it was just a few of them. The African American women didn’t change anything about their status or anything before or after the winning of the American Revolution when they found out about it. The African American had been through a lot to tell their status of women and why they were a part of the women status. The Native American did not change after the winning of the American Revolution, because they didn’t really have anything to do besides protect their tribes and be a family since some of their husbands had to go and fight in American Revolution. The Native American women protected their tribes and families, so that it wasn’t gone get damaged during the Revolution. They didn’t want them to get hurt and lose them. The Native American also stood up for what they had to do as a status of a women which was a good thing that they decided to do to become a status of a women before and after the winning of the American Revolution. The Status of women was important and did not change, because of what the different races of women did. The status of women had their reasons which were right to not change after the winning of the American Revolution. I would have loved to be a part of the status of women back during the American Revolution.

Friday, November 8, 2019

Free Essays on Chinese Influence To American

Chinese Attitudes towards death Throughout the history of mankind, â€Å"death?has always been a fascination. People have always wondered about the causes of death, the aftermath of death, and whether it could be stopped. Among these people were the Chinese, who like many other people, believed there was life after death. They performed certain rituals ?to help them along their way.?Chinese attitudes toward death are reflected in funerary rituals, Buddhist philosophy and reverence for the deceased. Death is a very important issue to the Chinese people. The son of a family has the obligation to give his parents a proper funeral. â€Å"This includes such essential elements as; a large coffin, a funeral procession, a well-chosen gravesite, gifts and offerings to the soul of the deceased, a period of mourning, and keeping an ancestral shrine. If a Chinese son fails to follow these obligations, he has committed a serious offense against society.? The Chinese believed in giving a proper funeral to their elders because when the elders were alive, they had shared their experiences and knowledge with the young. The Chinese followed the requirements to a proper funeral because they believed in remembering the dead, who were once close to them. They wanted to remember the dead by praying to them daily and making them offerings. The Chinese believed that there were certain rituals that were necessary for certain events. For example, during a wedding, the Chinese believed that the couple must bow to the parents and offer them tea. Only then, can the couple be happily married. Because the Chinese believe in performing certain rituals for certain events, anyone who doesn’t give his parents a proper funeral would have mocked traditional beliefs. This son would be considered as a pariah in his village and looked upon as â€Å"dirty?by his neighbors. To the Chinese, being buried in a coffin was very important. Chinese people wanted to bury the dead in coffi... Free Essays on Chinese Influence To American Free Essays on Chinese Influence To American Chinese Attitudes towards death Throughout the history of mankind, â€Å"death?has always been a fascination. People have always wondered about the causes of death, the aftermath of death, and whether it could be stopped. Among these people were the Chinese, who like many other people, believed there was life after death. They performed certain rituals ?to help them along their way.?Chinese attitudes toward death are reflected in funerary rituals, Buddhist philosophy and reverence for the deceased. Death is a very important issue to the Chinese people. The son of a family has the obligation to give his parents a proper funeral. â€Å"This includes such essential elements as; a large coffin, a funeral procession, a well-chosen gravesite, gifts and offerings to the soul of the deceased, a period of mourning, and keeping an ancestral shrine. If a Chinese son fails to follow these obligations, he has committed a serious offense against society.? The Chinese believed in giving a proper funeral to their elders because when the elders were alive, they had shared their experiences and knowledge with the young. The Chinese followed the requirements to a proper funeral because they believed in remembering the dead, who were once close to them. They wanted to remember the dead by praying to them daily and making them offerings. The Chinese believed that there were certain rituals that were necessary for certain events. For example, during a wedding, the Chinese believed that the couple must bow to the parents and offer them tea. Only then, can the couple be happily married. Because the Chinese believe in performing certain rituals for certain events, anyone who doesn’t give his parents a proper funeral would have mocked traditional beliefs. This son would be considered as a pariah in his village and looked upon as â€Å"dirty?by his neighbors. To the Chinese, being buried in a coffin was very important. Chinese people wanted to bury the dead in coffi...

Wednesday, November 6, 2019

Jose Cortez essays

Jose Cortez essays You secure your helmet and jog out onto the field. You plant your foot in front of where the ball will be held for you, knowing any tiny mistake could cost your team the game and the $100,000 bonus. You take three steps back and one to the left. The ball holder signals the snap. You begin to move toward the ball as the holder grabs the ball and spins the laces away from your foot. You feel the ball thud against your foot, the ball seems to float in the air as it travels to the goal posts. The ball slips though the goal posts, you have just won the game, you are Jose Cortez of the Los Angeles Extreme. Jose was born in San Vincente, EL Salvador on the twenty-seventh day of May 1975. At age 15 he moved to the United States of America with his mother and sister. When Jose first enrolled at Van Nuys High School he did not speak a word of English. In 1996 he handled punts, kickoffs, and long field goal at Los Angeles Valley College. The next year he started as kicker at Oregon State University in Corvallis, Oregon. As a Junior, Jose was an All-PAC-10 selection making eleven out of nineteen field goals, with the longest being 45 yards. As a Senior he made three field goals from beyond 50 yards (50, 52, 55) all in one game. In 1999 Jose signed as a non-drafted free agent by the Cleveland Browns. He only played one game in the NFL, and that was with the New York Giants. Jose spent 2000 spring time training camps with the San Diego Chargers, but did not play another NFL season game. Also in the year 2000 Jose played for the Admirals in the NFLE (National Football League Europe), there he split playing time with Silvio Diliberto. In the NFLE, Jose made a total of nine field goals (tied for league lead). In the XFL 2000 Draft, Jose was drafted in the thirty-eighth round at spot 304. He found out he was drafted when he was called by Coach Chris Allen while he was working on a roof in Corvallis, Oregon. ...

Monday, November 4, 2019

Create of arts Assignment Example | Topics and Well Written Essays - 250 words

Create of arts - Assignment Example In the movie, Jeff suspects one of his neighbors has murdered his wife and tries to investigate through his rear window. The manner in which events unfold raise the element of suspense. 3. The main theme is that of voyeurism. The main actor is put in a position which is usually left for the viewers, that of watching without being seen. The viewer watches the main actor watching his neighbors. It shows what goes on in the lives of different problems and what they go through. Furthermore, the lengths people go through to solve problems is highlighted. 4. Movies can be approached from a feministic or masculine approach. They can also be analyzed based on the theme, the target audience or focusing on a character among others. The movie ‘Rear Window’ is usually analyzed from a feminist perspective because of the role played by the female. Most characters in the movie are female. The lonely woman who entertains inexistent gentlemen callers, the woman with an active social life, the wife who was murdered, the photographer’s girlfriend and the nurse are some of the main women in film. They play a key role on plot development. 5. Despite the age of the film, it is still very relevant. The concept of murder is very real and so is the fact that one cannot really know their neighbors. The movie can still instill fear and suspense in the viewer. The fact that one of your neighbors could be secretly watching you is also frightening. The film can be made even more frightening with modern technology and special effects. 6. Sigmund Freud was a psychoanalyst credited with many studies about the mind and mental state. Alfred Hitchcock’s movie incorporate several aspects of the Freud’s studies in terms of the lengths people go to and what makes them

Friday, November 1, 2019

8 Assignment Example | Topics and Well Written Essays - 250 words

8 - Assignment Example It is observable that, the objective functions give the following results: The first objective function gives 8 and the second one gives -8. This is an indication that the two objective functions are not equivalent since they give dissimilar optimal values despite application of similar constraint values (Kathleen, 2001). Overhead costs refer to the circuitous (indirect) production costs. They are costs, which are chargeable to a cost unit by estimated basis. Similarly, overhead cost refers to the total cost of indirect materials, indirect labor and indirect expenses (Joel, 2004). The estimating method enables a share of the circuitous costs to be charged to each cost unit. It is notable that these charges are not identifiable specifically to the final product. For instance, these costs are chargeable on production centers, service cost centers and other non-production cost centers. Mr. Smith is right in calculating the marginal profit. It is evident that, he has used marginal costing (Joel, 2004). One of the principles guiding marginal costing rejects absorption of fixed costs into unit costs. In this case, factory overhead is a fixed expense, which cannot be absorbed to the rate per labor hour as Howie’s accountant suggests (Joel, 2004) However, it is notable that, the Howie’s opinion is applicable in absorption costing where fixed expenses are absorbed into unit costs (Joel,