The Causes Of Global Warming Essay - 1705 Words

Global warming has been for decades the center of discussion between intergovernmental agencies and world leaders, each forum aiming to discuss the causes of the global warming. Scientists have been in the front lie to figure out the causes of the global warming. The hurdles and the efforts to discern the causes of the global warming are to learn ways to counter the causes so as to prevent the earth from vanquishing in the detrimental effects of the global warming. Additionally, the effort to learn about the causes of global warming is to allow the earth to know the effects and consequences of the global warming with the aim of presenting solutions to the problem. Moreover, learning of the causes provides the human race and environmentalists will spread the awareness to more people helping them to reduce their activities that contribute to global warming. With the inquiry, there is the concern that human beings and their activities are indeed the leading contributors to the causes of the global warming. The consequences of global warming have been hugely manifested in the 21st century, with world leading powers emphasizing the importance of controlling the causes of global warming (Global Conference on Global Warming, 2013). Global warming arises from various sources, with greenhouse gas emissions being the leading contributor of the case. Human beings and their activities are crucially pivotal in contributing to global warming. The following paper aims to investigate theShow MoreRelatedThe Cause For Global Warming1279 Words   |  6 Pages2015 The Cause for Global Warming Global warming refers to the drastic change in climate. But who are the ones that cause global warming? Is it the people of earth or is it just the natural change in climate as the world ages? People claim that it’s just a natural change in climate, that the people have only a little influence on the climate. Others say that we the people are the cause for the dramatic change in climate with the greenhouse gases we emit into the atmosphere. Global warming is indeedRead MoreThe Causes for Global Warming1538 Words   |  7 Pagesof global climate over long periods of time. Climate model projections made by the US Intergovernmental Panel on Climate Change (IPCC) show that, recently, global temperature has increased. This increase in temperature is referred to as global warming. One of the main causes of global warming is greenhouse gases. Greenhouse gases are gases in the atmosphere that absorb solar radiation to keep the planet warm. These gases have increased, so more solar r adiation is trapped inside raising global temperaturesRead MoreCauses of Global Warming816 Words   |  3 Pagesatmosphere. This causes the air on Earth to contain higher kinetic energy due to the fact that more gas particles from the natural gases are colliding with the air particles. The higher kinetic energy results in higher temperature and heating of Earth’s surface. The heating of the Earth’s surface causes many of the world problems that we have today. As more and more factories and industries produce gases that pollute the world, they also increase the effects of global warming. Gas particles fromRead MoreCauses of Global Warming525 Words   |  2 PagesHave you ever thought of what is the cause to global warming? Some people still happen to believe that global warming is a made up story, which is preventing humans from advancing. While others might believe that global warming is realistic and is a man made problem. Global warming is sooner or later going t o impact you in a major way that can even change your life style. We the people need to understand that global warming can result in harmful consequences to the earth that one cannot even imagineRead MoreGlobal Warming and Its Causes1894 Words   |  8 Pagesdestroyed property of unknown value in the New Orleans region. This is a scenario that we could experience in the near future should we continue to ignore calls to address global warming issues. Should such a scenario be replicated on a global scale, the consequences would be devastating. Global Warming: An Overview Global warming according to Farrar and Mastrandrea can simply be defined as a continuing increase in Earths overall temperature (7). This increase in temperature has over time beenRead MoreThe Causes of Global Warming2456 Words   |  10 Pages Global Warming Global warming is a phrase that has been used in recent history that describes Earth’s surface temperature being warmed. Throughout history, there has been three global warming’s. They occurred in 1850; from about 1860-1880, 1915-1945, and 1975-1978 (see graph). The current warming was thought to have been generated by the discharge by man of carbon dioxide. All three of these periods of warming were divided into a period of universal cooling. The warming/cooling cycles, and theirRead MoreGlobal Warming : Causes And Effects905 Words   |  4 Pagesindependent variables that are contributing to the cause of a problem the world is currently faced with, global warming. What is global warming? Well, global warming is a rise in the Earth s average atmospheric temperature that causes corresponding changes in climate and that may result from the greenhouse effect (which I will talk more about.) Which is when our ozone layer has a hole which gradually increases, and increases heat from the sun. This causes major problems such as the polar caps meltingRead MoreGlobal Warming : Causes And Mitigation1319 Words   |  6 Pages Global Warming: Cause and Mitigation Global Warming: Cause and Mitigation Introduction The topic of global warming has received a lot of attention for the past couple of decades. The massive impacts and risks posed by this phenomenon on humans and environment have been severe, thus calling for swift attention. Basically, globalization refers to the rise of average temperature of oceans and earth’s atmosphere. Global warming is a reality which has faced the human society for over aRead MoreHumans Cause Global Warming1142 Words   |  5 PagesGlobal Warming Debate Today we are debating the important topic of global warming. As the affirmative team, we strongly believe that global warming is caused by the actions of humans. But this is not just a belief, this is a fact. Global warming, by definition, is a gradual increase in the overall temperature of the earth s atmosphere generally attributed to the greenhouse effect caused by increased levels of carbon dioxide, CFCs, and other pollutants. The greenhouse effect is the trapping of theRead MoreThe Potential Cause Of Global Warming1689 Words   |  7 PagesThe potential causes of global warming are debated about by many scientists. Many scientists believe that global warming is natural while others believe it to be caused by mostly humans. Global warming may be completely natural for many reasons. First, Earth tends to go through cycles of heating and cooling and this wouldn’t be the first time our planet has begun to heat up unexpectedly. Second, nobody can directly correlate humans wit h global warming, we may emit CO2 but that doesn’t mean we caused

Why Vaccines Should Be Required For School Children. The

Why vaccines should be required for school children The Centers for Disease Control (CDC) recommends receiving 29 doses of vaccines as well as a yearly flu shot. But as more and more kids are getting vaccinated a number of parents start to wonder if they should be injecting their healthy kid with such substances. Vaccination is not mandatory by any U.S. federal law, but all 50 states have some kind of vaccination requirement before children enter public schools. Many that promote vaccines point to the illnesses, such as rubella, polio, smallpox, diphtheria, and whooping cough now being prevented due to vaccination. In 1980, smallpox was eradicated globally—the first so far. Polio was eliminated in 1979 in the US. Rubella in the Americas†¦show more content†¦These finding prove that vaccinating children could yield big monetary savings for the specific families affected as well as for society as a whole. Choosing not to vaccinate one’s child could potentially af fect the monetary health of the family, forcing parents to take time off work and pay for expensive medical treatments. Having a vaccinated population also brings benefits to the society as a whole. This shows that stricter vaccination laws need to be put in place by the states in order to prevent monetary loss in the future and help the overall community. Another significant reason for the need to have a vaccinated populous is to promote the health of the herd as a whole. Some people argue that the government should not be part of personal medical decisions; these people would say that since we live in a free society, we should be able to choose what we do to our bodies as well as our children’s bodies. However; having an insufficient number of the population be vaccinated leads to health risks to the society as a whole. For instance, vaccines.org statesShow MoreRelatedWhy Parents Should Not Parents1103 Words   |  5 PagesWhether or not parents should vaccinate their chil dren has been something many parents have had to contemplate since the creation of the first vaccine in 1796. There is the constant battle of whether they should protect their kids against diseases or refrain from pricking them with a multitude of vaccines that could contain ingredients that go against their beliefs. Some vaccines contain ingredients such as aborted fetal tissue or animal residue which many parents think is unethical to inject intoRead MoreVaccination Of Vaccinations Should Be Mandatory1403 Words   |  6 Pages Vaccines Should be Mandatory in Order to Attend School Standard Number 6.4.B Jessica Crowe James H. Groves CEA3 ARGUMENT PAPER Jessica Crowe James H. Groves 30 June 2017 Vaccines Should be Mandatory in order to Attend School Standard Number: 6.4.B Protecting a child’s health is very important to parents! That is why they should vaccinate them as young children. All children should be required to have vaccinations in order to start school in every state. Each year about 85% ofRead MoreVaccination Of Vaccinations Should Be Mandatory1375 Words   |  6 PagesCEA3 ARGUMENT PAPER Jessica Crowe James H. Groves 30 June 2017 Vaccines should be Mandatory in order to Attend School Standard Number: 6.4.B Protecting a child’s health is very important to parents! That is why they should vaccinate them as a young child. All children should be required to have vaccinations in order to start school in every state. Each year about 85% of the world’s youth receive vaccines that protect them against several diseases like, tuberculosis, pneumococcus, and many more. EvenRead MorePrevention And Prevention Of Vaccination1405 Words   |  6 Pagesbelieving that their children were at risk of neurological damage that had no scientific data behind it because it seemed scary. Parents stopped having their children receive vaccines, making them susceptible to the disease and its wrath. This an extreme example of a potentially real scenario, but luckily there is a way to prevent something like this from becoming reality: vaccination. According to the United States of America Centers for Disease Control and Prevention, or the CDC, a vaccine is inputtingRead MoreHpv Vaccine1161 Words   |  5 PagesAge Limit On HPV Vaccine? Being the 50 percent of sexually active people will have genital hpv in their lifetime the Human papilloma virus is the most common sexually transmitted virus in the United States of America.There are two vaccines that are currently available to prevent the Human papilloma virus that cause the most cervical cancers.The vaccines are Cervarix and Gardasil which also treats genital warts as well as anal and vaginal cancers. No federal laws yet mandate vaccinations but allRead MoreThe Importance Of Vaccinating Children1237 Words   |  5 Pagesparents, on how people should raise their children and what decisions are actually in the child’s best interest. One of the tough decisions that parents must make is whether to get their child vaccinated or not. There is a lot of disagreement about whether vaccinating children is beneficial or detrimental. There are also restrictions put in place by the government that encourage vaccines, such as children must have vaccinations to attend pu blic school. However, if these required vaccinations cause theRead MorePrevention And Prevention Of Vaccination1417 Words   |  6 Pagesbelieving that their children were at risk for neurological damage that had no scientific data behind it because it seemed scary. Parents stopped having their children receive vaccines making them susceptible to the disease and its wrath. This an extreme example of a potentially real scenario, but luckily there is a way to prevent something like this from becoming reality: vaccination. According to the United States of America Centers for Disease Control and Prevention, or the CDC, a vaccine is inputtingRead MoreShould There Be Mandatory Vaccinations for Children Entering School?1582 Words   |  6 Pagesâ€Å"Should there be mandatory vaccinations for children entering school?† There are many diseases that are preventable with the use of vaccines such as measles, pertussis, polio and rubella. In the United States, Massachusetts became the first state to mandate vaccinations for children upon entering school in 1855. Since then each state has added or amended various requirements of the vaccination schedule. However, various exemptions exist to override vaccinations such as religious reasons, or medicalRead MoreArgumentative Argument For Vaccinations1238 Words   |  5 Pagesparents, on how people should raise their children and what decisions are actually in the child’s best interest. One of the tough decisions that parents must determine is whether to have their child vaccinated or not. There is excessive disagreement about whether vaccinating children is beneficial or detrimental. There are also restrictions put in place by the government that encourage vaccines, such as children must have vaccinations to attend public school. However, if these r equired vaccinations causeRead MoreThe Discovery of Vaccines Prevented The Spread of Infectious Diseases1342 Words   |  6 PagesThe discovery of vaccines prevented the spread of infectious diseases around the world. Vaccines control the spread of diseases such as measles, tuberculosis, smallpox, and the flu. In addition, vaccines increase the overall health of not only individuals, but of populations. Although these benefits prove effective on the world wide scale, the requirement of vaccinations of children to enter the public school system remains a current public health concern. Some argue that vaccines are dangerous for

Case study Professionalism in Teaching Free Essays

string(40) " of professionalism exist for a ground\." Introduction To get down this study I would wish to explicate the importance of professional criterions. Harmonizing to the LLUK ( no day of the month ) the professional criterions have a intent. These criterions are for all pedagogues who work within the womb-to-tomb acquisition sector which describe the accomplishments, cognition and properties required for those who are in learning and developing functions. We will write a custom essay sample on Case study Professionalism in Teaching or any similar topic only for you Order Now Professionalism in a instructor function Harmonizing to the University of Illinois at Urbana-Champaign ( no day of the month ) instructor professionalism has relevant significance in instruction and that it affects the function of the instructor, which in return affects the pupil ‘s ability to larn efficaciously. Gipps et Al ( 2005 ) stated that It can be defined as the ability to make pupils in a meaningful manner, developing advanced attacks to mandated content while actuating, prosecuting, and animating immature grownup heads to fix for ever-advancing engineering. This definition nevertheless does non depict how a professional should move within their occupation or workplace. Harmonizing to learning expertness ( 2006 ) the post-compulsory instruction and preparation ( PCET ) sector is wide and diverse. Teachers, trainers and coachs who work within the FE sector have all had different experiences. Educators have frequently gained specialist cognition within a peculiar industry e.g. cordial reception and catering. An alternate path is through university and specializing this manner. Critically examines societies and your ain, values in relation to instruction or preparation. ( K1 ) Valuess of professional pattern, harmonizing to Wallace ( 2009 ) †¦ , †Our values represent something internal to us – a portion at our ain moral and ethical counsel system. † I believe that learning and acquisition has a intent to educate scholars in the agencies to continue and come on a scholars future and career chances. I believe that a value is a value created on person ‘s ain behalf. The intent of instruction, I believe, is to educate and furthermore we need instruction in our day-to-day lives to last. The pedagogue has a function which is to back up and supply a service whilst at the same clip actuating scholars. Furthermore, it is of import to emphasize that there should be a connexion between the pedagogue and scholar and that there is a positive relationship between them. It is of import, as an pedagogue, to pass on efficaciously. In add-on, a profession and a professional work together in harmoniousness. It should be made clear that a professional individual needs values of professionalism. There may be some convergence in footings of how a professional should move or transport out a professional occupation. The remarks above tie in closely with what makes a ‘good instructor ‘ . From personal contemplations and ideas, three distinguishable facets came to my attending, which are: 1/ an effectual hearer towards the scholars and staff 2/ Bing respectful to co-workers and scholars 3/ to be understanding towards scholars and staff Poor instruction or hapless professionalism in instruction is as follows: 1/ non allowing pupils finish undertakings – No reassurance of larning 2/ Impolite to staff and pupils 3/ Favoritism with pupils In drumhead, the values which are distinguishable and should be considered as acceptable values for learning professionals are being supportive, being a hearer and besides to esteem all staff and pupils within the establishment. Professional pattern can be determined with a set of values. These values are what pedagogues should be following with ongoing observation and brooding pattern. Harmonizing to LLUK ( no day of the month ) there is a set of criterions called the ‘New overarching professional criterions for instructors, coachs and trainers in the womb-to-tomb acquisition sector ‘ . Furthermore, the criterions categorised into sub-sections which have specific professional aims and act as guidelines. It is these aims which pedagogues must stay to throughout instructor pattern. Harmonizing to LLUK ( no day of the month ) there is a set of 7 professional values. An illustration would be, AS 1 all scholars, their advancement and development, their learning ends and aspirations and the experience they bring to their acquisition AS 2 Learning, it ‘s possible to profit people emotionally, intellectually, socially and economically, and its part to community sustainability As mentioned, each point has a value and aim. From merely detecting the set of values, intentionally constructed for pedagogues within the LLUK sector, they are powerful and strong. I believe there is a job with the values that pedagogues may non be able to stay to all of these due to several grounds. First, support, and that some institutes may endure to present consistent values. Second, some of the values will hold more demand than others. It can be argued that these values will change harmonizing to the institute. It can be suggested that some establishments would make up one’s mind to maintain their dominant values. Additionally, the values set by the LLUK are and should be approached with underpinning cognition and apprehension and a professional pattern. For illustration, mentioning to LLUK ( No name ) , The cognition and apprehension: AK 1.1 What motivates scholars to larn and the importance of scholars ‘ experience and aspirations. Professional pattern: AP 1.1 Encourage the development and patterned advance of all scholars through recognising, valuing and reacting to single motive, experience and aspirations Darling-Hammond ( 1988 ) commented that the value of professionalism, in respects to pedagogues, is cardinal and way of excellence. The writer states that pedagogues need competency and that professionalism relates to three focal points which are readying, cognition of capable country, and defined teaching method. First, readying, prepares the professional for the schoolroom which examines the linguistic communication and cultural barriers. All pedagogues face hindrances in the schoolroom that must be broken down by individualized techniques. Darling-Hammond ( 1988 pg. 59 ) related this to province†¦ , â€Å" Decision devising by well-trained professionals allows single clients ‘ demands to be met more exactly andaˆÂ ¦promotes continual polish and betterment in overall pattern † It is to propose that values of professionalism are to be approached right. This will promote the pedagogue to be prepared for the schoolroom. Furthermore, the values of professionalism exist for a ground. You read "Case study Professionalism in Teaching" in category "Essay examples" They will profit the professional instructor in footings of motivation and promote pupil engagement. Alongside readying, a professional pedagogue with a strong cognition of his/her capable country will make chances to be originative around the topic taught. As a consequence, Lesson planning and resource readying clip will be less because the pedagogue will already understand the topic. This will cut down the clip researching stuff. It is deserving noticing that it would be an advantage to cognize a capable interior out and would reflect and portray assurance in his/her instruction. In add-on, the pedagogue should hold a wealth of experience which would profit his/her pattern and heighten their instruction. Harmonizing to Lunenburg and Ornstein ( 2000 ) , developing such expertness and cognition can take old ages to develop such cognition. As a consequence of this, I believe that changeless reading and information seeking is of import to learning a specializer topic. It would be good that an pedagogue has worked and gained adequate experience within the industry in order for them to learn or go specializers in their profession. I besides believe that this would better and develop chances when it comes to being originative. It is helpful to sketch the wider context within which FE pattern and values of the professional pedagogue. Notwithstanding, the coach groups in FE who were non antecedently included in the FE ( e.g. colleges 14-19 sheepskin ) , colleges have become ‘livelier topographic points ‘ . Lectors ‘ activities have now geared more to guaranting that pupils remain on classs and that pupils pass makings ‘ ( Hyland and Merrill 2003 P.g. 86 ) . To summarize, I would wish to notice that professional values assist the pedagogue and that they should be utilised at all times during his or her pattern. Guile and Lucas ( 1999 P.g. 204 ) suggested that elucidation in footings of depicting the FE pedagogue is needed. It is deserving proposing that society decides and determines professionalism and the values of professionalism within ground to how the pedagogue should be. Show a critical consciousness of the construct of professionalism as this relates to the current function of a instructor working in the PCET sector. ( K1, K2 ) With respect to the construct of professionalism, Humphreys and Hyland ( 2002 P.g. 06 ) argued that, â€Å" †¦ the concentration on public presentation in learning and professional development is to be welcomed, provided that ‘performance ‘ is non defined in strictly technicist or instrumental footings†¦ † In other words, there is a intent for public presentation in learning which should non be confused or misinterpreted. The standards, the function and duties of a instructor rich person and are going more and more centralized. The questionable scenario/point to foreground here is that of the pedagogue and how they are to get the better of this challenge. Harmonizing to IFL, a Qualified Teacher Learning and Skills ( QTLS ) position is acknowledgment for freshly qualified instructors within PCET. This highlights the individuality of instructors in post-compulsory instruction and preparation. All new instructors need to accomplish a Level 3 learning making. Following this, new instructors have five old ages to accomplish a Level 5 learning making which leads to the QTLS position. The QTLS position is acknowledgment of the learning making in order to learn within the PCET sector. In working towards a new profession, the IFL raises the importance for go oning professional development ( CPD ) which ensures that pedagogues remain specializers in their chosen subject/s. Harmonizing to Millerson ( 1964 ) , there is struggle and treatment to how the instructor should transport out their professional function. This relates to the nature of professionalism. Millerson ( 1964 ) mentioned that professionalism concerned a batch of attending to sociologists in the fiftiess. The chief attack at the clip focused on set uping the characteristics that an business should hold in order to be termed a profession. Within context, this questioned how professions such as medical specialty and jurisprudence should be perceived. In contrast, Hanlon ( 1998 ) highlighted that there is research on professionalism. The writer stated that people see professionalism in a profession. The writer has highlighted the point that instruction is a profession and that the function of the instructor is professional. Critically evaluates a chosen facet of quality confidence in PCET and relates this to the construct of professionalism. ( K3 ) To review quality confidence within PCET it would be appropriate to specify quality confidence. To summarize, quality confidence is a system which prevents a deficiency of professionalism and through regular control criterions and values can be maintained. This makes certain that the demands of the user/s are satisfied. The chief intent is to command appraisal and besides seeks to better public presentation. In add-on, quality confidence controls and helps to benchmark against bing qualitative and quantitative results/feedback. Professionalism and quality confidence are two complex countries which overlap and must work together. The two countries concerned are of high importance to the instructor, the class squad and the college/Institution. The quality confidence procedure is closely linked with being a professional instructor and that the professional values should take to help and ease a way. Bing a professional instructor requires uninterrupted professional development which is carried out by finishing research within the specializer topic, module and establishment. Harmonizing to the LLUK ( no day of the month ) , student feedback is valuable. There are two types of feedback, formal and informal attacks. It is critical that the PCET instructor considers regular equal observations which will assist to better learning accomplishments. Observations can assist to review learning styles/approaches within instruction. Through regular equal appraisal and observation, the PCET teacher/tutor must show effectual and appropriate organisational accomplishments which should be evidenced through lesson planning. Harmonizing to LLUK ( No Date ) , The section and staff should be measured utilizing a assortment of ways which should include and affect statistical informations such as attending records, classs, per centums, pupil profiles, pupil studies and lesson observations and more. This information can construe and assist to benchmark against information. This should help the control and appraisal of quality confidence as mentioned above. The establishment has a repute to continue and a quality position to accomplish through ends and action programs. It is portion of the PCET instructor to guarantee that changeless parts and attempts are made which are so measured through internal audits, college records, conference tabular arraies and every kid affairs policies. Last, external organic structures, as they help to model the quality together. It could be stated that they are the ‘back bone ‘ . External organic structures such as, LLUK or Ofsted Inspectors mean what must be done. It is an indispensable portion for counsel and that these external organic structures are to assist and better the PCET instructor, college/institution and section. Harmonizing to The University of Bath ( 2005 ) there would be a board and or a quality confidence commission who would be responsible for the staff learning. Internal and external testers are besides utilized to bring forth studies which help to measure and reexamine the instructor, section and institute. All parts of the quality confidence system within PCET are critical to the mix of an overall quality public presentation. The chosen facet for critical rating is observation. Reasoning for my determination is that there is plentifulness of research and information about the subject. Observations assist pedagogues and establishments in footings of acquisition and instruction. It should be made clear for what purpose the observation has and will this profit the instructor or the establishment or both. Bains ( 2006 ) highlighted two chief classs, formal and informal observations. These must be an agreed upon before it takes topographic point. Bains ( 2006 ) stated that Formal observations are those for Performance Management e.g. Ofsted. Informal observations are those used for professional development. These take portion of internal monitoring systems. Peer observations, for illustration, for informal feedback. The University of Sussex ( no day of the month ) highlighted the importance of equal observation of instruction and that this enhances the position of learning and acquisition and besides strengthens quality confidence processes. The University of Exeter ( 2005 ) explained peer observations to be an appraisal of instructors by instructors. Furthermore, couplings may be experienced by mentor/novice or experienced teacher. It could be argued that equal appraisal can instead measure on assorted degrees in footings of learning experience. It is besides questionable whether the observation standard assesses suitably against the ascertained instructor. The equal observation should assist the instructor to develop learning accomplishments by transporting out observations with co-workers. It should be highlighted that the chief aim is to supply chances for instructors to reflect on his or her instruction. The QAA ( 2000 ) stated that peer observation provides pedagogues with chances to larn from each other in a ‘non-threatening environment ‘ . This could propose that instructors would portion thoughts constructively to his or her professional benefit and within relation to professional values. In drumhead, it can be argued that equal appraisal is for the pedagogues benefit. It is problematic how establishments guarantee that pupils learn efficaciously and systematically at all times throughout their instruction. Peer observations are to better instruction pattern which can be seen as good to freshly qualified instructors. It can be commented that equal appraisal assists less experient instructors to better their instruction accomplishments. Pagani ( 2002 ) commented that pedagogues should hold the freedom to take equal assessor/observers. This attack could be argued as vague due to assorted concluding behind equity, equality and besides being critical. In understanding, Pagani ( 2002 ) stated that establishments should place an country of focal point for equal observation. In drumhead, peer observations are utile and appropriate. There is some convergence and a deficiency of decision to a concrete definition of observation. Furthermore, equal observations need to be carefully planned on the evidences of professionalism. I believe that peer observation should non be considered as an informal pattern. It would be just to notice that it is a formal in-house process which adopts formal guidelines. In understanding, Partington and Brown ( 1997 ) identified that equal reappraisal is an indispensable procedure for reexamining thoughts and identifies where errors could happen if action is non followed through carefully. It can be commented that this improves the quality of a product/service. The writers argued that it is an chance to knock and that it is an facet of constructing one ‘s assurance and instruction. Using relevant theoretical accounts of brooding pattern to critically analyze larning on the Course The class, for me, has been good and an gratifying experience. It is clip to reflect on my instruction pattern. There have been some hard phases which I have highlighted and times where betterment and action have been considered. Harmonizing to Brookfield ( 1988 ) critical thought is a procedure on recent experience with a past experience and should make an country or subject for treatment. Brookfield ( 1988 ) mentioned that critical contemplation should include differences and or any relationships which can be highlighted. The purpose of critical contemplation is to develop critical thought accomplishments which will find specific and realistic results. On many occasions throughout the class I have reflected and it would be hard to reflect on the whole class due to such varied subjects and huge complexness of treatment. Hatton and Smith ( 1995 ) designed a critical contemplation theoretical account which identified a model for authorship and placing different sorts of contemplation. The theoretical account will be used to assist help with my critical brooding pattern. The model will besides find phases within my instruction pattern where I believe it is deserving discoursing. The first point of the theoretical account is descriptive and aims to make a starting point. To the attending of past contemplations and pattern it is a wise and an appropriate determination to reflect upon the micro-teach ( pttls ) . The micro-teach was carried out within the early phases of my instruction pattern. This was my starting point for learning and reflecting. The 2nd point will foreground descriptive contemplations which attempts to supply grounds based upon personal judgement. I realised that an active attack to my cordial reception pupils was required and that the VAKs schemes improved my lesson planning and clip direction. Gradually, as the class continued, lesson planning developed to go more structured and defined in footings of my purposes and aims. Throughout my brooding pattern, to my attending, a figure of pupils did non react to how my lessons were planned. Thinking about this, this was down to the degree of functional accomplishments applied to the degree delivered. To my attending, I needed to better my accomplishments on bringing. I needed to understand how I should use them suitably and efficaciously in lessons. The forth action point within the theoretical account must associate to a broader historical, societal and/or political context and what better than my experience and cognition gained throughout the independent survey of the course of study faculty. The survey helped to bring forth some valuable points on societal, political, economical and technological factors within context to my instruction pattern. Brookfield ( 2001 ) described critical contemplation to be a systematic attempt which identified and discovered stuff. Brookfield ( 2001 ) developed the four lenses theoretical account which helped to analyze and help instruction patterns. The four lenses are our ain experiences as scholars, pupils, co-workers, and reading the professional literature. These aid to uncover the premises behind those patterns and name them into inquiry. The theoretical account of contemplation will assist to analyze my instruction pattern within the points identified above. My micro-teach was an experience and made me experience nervous and discerning as I have ne’er taught before in my life. Due to my nervousnesss, I wanted to do certain that I was presenting correct and appropriate information. I researched around my chosen subject which reassured my instruction bringing. I besides found that this became utile when I was utilizing the inquiry and reply technique. I found that I was using learning techniques and schemes that I had learnt in the first few hebdomads of the class. Having applied these learning schemes they helped hike my assurance. The inquiry and reply technique was adopted to help my bringing. I believe that this engaged my scholars. I applied the VAKs schemes to assist all scholars. The pupils engaged good to my micro-teach and I now believe that I need to see an active acquisition attack as I teach hospitality pupils. I personally found that the micro-teach went smooth sing it was my first clip. Having now reflected, I think that more literature could hold been used to back up other scholars. To summarize, the micro-teach was surely ‘a stepping rock ‘ towards going a successful instructor within the PCET sector. I found this a leap forwards and was highly good earlier traveling to my arrangement. After Christmas I personally felt under a batch of force per unit area as I was roll uping my instruction hours every bit good as working towards my assignments. Most of my lesson contemplations identified that my instruction technique and manner was excessively relaxed. Some of my pupils started to misconduct and utilize this to their advantage in category. I realised, after many lessons and observations that I needed to present my lessons with an active attack which would so command and pull off my category. As a instructor trainee, I found that I was passing a batch of clip on my lesson programs. They were non seeking the best out of pupils. I revisited my attack and consulted my wise man who kindly assisted my lesson planning. I found that this helped enormously in authorship and structuring my lessons. I found myself researching around activities and being originative when it comes to learning. I researched and functional accomplishments which closely linked with my VAKs and as consequence, I finally found that pupils were larning efficaciously through their preferable methods of acquisition and my schoolroom direction accomplishments improved. About half manner through the class there were several issues sing my lesson planning. My wise man assisted me to better my purposes and aims. I needed to do certain that my purposes and aims were mensurable and considered way towards my schoolroom attack and pupil benefit. As a instructor trainee, I feel that lesson planning is something that can merely come in clip. In fact, I realised that I needed to do certain I can be after a lesson now to guarantee that I can present a lesson. My wise man and other co-workers supported me by allowing me look at their lesson programs. My wise man and I agreed that I would subject my lesson programs before bringing. This helped me to understand and or rethink my purposes and aims. My lessons improved by being realistic about the purposes and aims and, as a consequence, improved pupil acquisition and instruction accomplishments. The class has surely been a learning curve. One of the most ambitious studies was the curriculum assignment. I personally found that the study involved a batch of reading about political, economical, sociological and technological subjects. The course of study theoretical accounts were hard to understand so I tried to mention to them in a realistic context at my arrangement. My wise man was supportive and guided me through some of the course of study theoretical accounts. From past contemplations, I think that course of study theoretical accounts and understanding them are critical towards presenting specific classs such as the BTEC national sheepskin class. This is a class I was assisting to present. This helped me to understand how I should near my bringing. Make a critical remark on the value of brooding pattern in the development of professional instructors. ( K4, A2, A3 ) It would be appropriate to explicate and specify contemplation before doing premises and critical remarks. Reflection is an mundane sense which assists and looks back on past experiences. Osterman and Kottkamp ( 1993 ) stated that critical contemplation is known as a vehicle. This is used by pedagogues to measure and analyze experiences within a schoolroom environment. Brookfield ( 1995 ) mentioned that critical reflective pattern is a procedure which is used to analyze experiences. For illustration, course of study development or theories. It can be stated that contemplation is a procedure which analyses a point or action. In add-on, critical analysis could be used to understand why a point or action is how it is. Within ground, critical contemplation will be used. As a metaphor, the brooding pattern could be the foundations of a house. The intent of contemplation is clear. Consequently, contemplation does non bespeak who, what, where, how and or why practicians should transport out contemplations and that it is left to the pedagogue. This leads on to the work of Brookfield ( 1995 ) and stated that critical contemplation can be broken into a figure of dimensions which address or at least suggest a path for reflecting. 1. Descriptive 2. Descriptive with some contemplation 3. Dialogic contemplation 4. Critical contemplation Brooding pattern, harmonizing to Brookfield ( 1995 ) , stated that practicians can develop self-awareness if they evaluate their performance/s on an ongoing footing. The writer stated that learning pattern can be improved by concentrating on the experiences and activities used. Within understanding, brooding pattern is meaningful and it improves accomplishments and cognition. It can be argued that clip and forbearance is an issue and non to bury how experient the practitioner/educator is. I mean that brooding pattern could turn out more meaningful for a trainee instructor than an experient instructor of over 10-20 old ages. There are many angles which could be argued and that brooding pattern improves over clip and non over dark. Hatton and Smith ( 1995 ) agreed that self-awareness is meaningful when we want to better instruction pattern. Assorted learning methods and accomplishments allow the professional to see alternate avenues. This would hold a positive impact on their instruction by increasing their degree of self-awareness. It can be argued that learning pattern and professionalism can merely be developed in clip. In add-on, personal experiences and the experiences of co-workers should make an environment that enhances pupil larning. This suggests that the experient practician is valuable and they should assist trainee instructors to better their instruction. As a consequence, the pupil, section and establishment benefits. Bruner ( 1990 ) highlighted that critical reflective pattern is an on-going procedure which enriches course of study. I would hold that pedagogues strive to be effectual and pupils want to be originative. This suggests that course of study should reflect both parties concerned. There seems to be contrast and convergence to writers ‘ sentiments on contemplation and being critical. It is to propose that all practicians have purposes and aims which determine enhance instruction patterns and pupils public presentations. Curriculum consciousness is highlighted and brooding pattern should take to accomplish and better the pedagogue in footings of the instruction pattern, pupil ‘s classs, the college conference boards and attending and repute. Bruner ( 1990 ) would urge that instructors engage in critical conversations with co-workers which would heighten and find educational doctrines, instructions, and duties to pupils ‘ growing. To summarize, it can be commented that a practician should reflect on their experiences. Brooding pattern would finally re-shape his or her teaching pattern. It should be expressed that contemplation is wise and is mandatory towards going and or accomplishing higher criterions of learning pattern for the practician, the pupils and the institute. In add-on, I believe that the professional teacher/educator should see and value pupils ‘ remarks. This would prosecute the pupils more and would help the practician to understand the pupils better. Brooding pattern develops professionals and enables us to larn from our ain experiences. Although, I would reason that more experience does non vouch improved acquisition. In add-on, I do n’t believe that twenty old ages of instruction is 20 old ages of larning about learning. It may besides be the instance that one twelvemonth repeats over 20 times with no contemplations made. I would see this as hapless instruction. It is deserving noticing that contemplations are honorable and effectual which should, in clip, better learning accomplishments. From reading, it has drawn to my attending that extra research is required about critical reflective pattern. A reappraisal for appropriate chances within my personal professional development and to discourse my acquisition of accomplishments in relation to professional development. ( A1, A3 ) ATL ( Association of Teachers and Lecturers ) ( 2009 ) mentioned that since September 2007, all pedagogues within the farther instruction and accomplishments sector in England came under new ordinances which revised learning makings. Continuous professional development ( CPD ) for all instructors are now required and is requested by the Institute for Learning ( IfL ) . To derive and make chances within PPD and CPD action will be considered. First of wholly, up to this day of the month, a reappraisal of my accomplishments will be summarised which will assist and help the development chances. As portion of the PPD and CPD, IFL rank is required in order to finish the CPD. Depending on a occupation after the class, full-time instructors should set about at least 30 hours of CPD per twelvemonth for professional development. CPD is a status of retaining the IFL rank and aims to better learning accomplishments. IFL made CPD compulsory for freshly qualified instructors and permits them to learn within FE colleges. Examples of informal CPD might be to work tailing, equal observation, attending at subject-specific conferences, reading diary articles, or garnering up-to-date information on new course of study and or assisting on makings such as 14-19 sheepskin. A accomplishments audit was completed for WBE 1 file which identified assorted failings which could potentially be made into positive results. In add-on, WBE 1 and WBE 2 files were compared utilizing the brooding pattern gained throughout the class. The accomplishments audit identified some failings and besides strengths. One of the chief highlighted failings was maths/numeric accomplishments and that consideration would be focussed to implant these into lessons. This was a smart mark nonsubjective to carry through before completing the class. Second, composing and literacy accomplishments and was more closely related to proof reading paperss before entry. On the other manus, the audit highlighted that IT and communicating accomplishments were high and that assurance developed. Action was considered utilizing smart aims which were defined to accomplish in a measure by measure procedure nevertheless I still experience uncomfortableness with my literacy and utilizing maths in the schoolroom. Brooding pattern was collected towards the terminal of WBE 2 which announced that my assurance and learning ability has developed in footings of lesson planning, clip direction and besides capable cognition through regular reading. Brooding pattern was progressive and rather like a rollercoaster, particularly in WBE 1. To summarize, my contemplations found that the VAKs schemes were good embedded into lessons and they helped my cordial reception pupils. I carefully reviewed my activities to do certain that my pupils were being active in theory lessons. In add-on, an betterment was highlighted that my instruction manner was going more decisive and direct towards my pupils. This aided my schoolroom direction attack. Improvements still needed to be made. Towards the terminal of my instruction pattern, it was reflected that I became excessively patronizing and enthusiastic about learning. I am a passionate individual and I enjoy learning and being about immature people. I try to be healthy which has benefited my instruction manner. I have good organisational accomplishments which have helped me to prioritize my resources and lessons. My personal accomplishments and cognition have encouraged my pupils to near me with easiness. In footings of PPD and CPD, an action program will be considered to develop my instruction pattern farther. The following stairss within my function as a professional forepart of house cordial reception tutor/lecturer will see many equal observations. I believe this will assist me concentrate on how to present maths/numeric efficaciously. I believe that squad instruction and helping in numeral geared lessons would better my pattern. Writing/Proof reading is something which has been a long term job for me. As an academic it was believed that I have dyslexia. It was non proved that I have dyslexia. From now on I will seek to derive some farther aid within the literacy section who may back up my authorship and reading accomplishments. Proof reading has proved good and I still seek for a 2nd sentiment. Throughout my instruction pattern, IT and communicating accomplishments worked to my advantage. I would wish to work with some specialised on-line equipment which will assist to implant IT skills within future lessons. The new course of study 14-19 sheepskin is new to FE colleges and I would wish to be portion of tutoring a class for illustration, nutrient and drink service for 14-19. I would wish to hold my ain personal coach group as this would supply my with the chance to intercede with other co-workers, the course of study director and be able to concentrate on my CPD for the hereafter. I will be able to implant my administration accomplishments in lessons and be able to pass on efficaciously. Working with the 14-19 sheepskin will besides promote me to implant functional accomplishments as the sheepskin classs have more accent on them. This would be an chance to better my ain functional accomplishments at the same clip. Decision To reason, professionalism is an of import and should be approached in a professional manor. I believe that the professional values serve a intent for focal point and that we, as practicians, should respond and work jointly to supplying a worthwhile instruction. The study highlighted that there are some struggles to what professionalism is due to its complex nature. It was discussed that quality confidence is an of import characteristic towards the overall part of the practician. In add-on, quality confidence benefited the pedagogue, the section, pupils and the establishment. I personally found that brooding pattern is considered to be good instruction pattern and that this assists with the overall quality of one ‘s instruction and of the establishment for this affair. Overall, the study was utile to understand the construct of being a professional and being a brooding practician. The study has besides highlighted that there is a demand to constantly reappraisal and reflect. I will now go on my journey of being a professional and I will seek to finish my CPD. Gipps et Al ( 2005 ) Wallace ( 2009 ) †¦ , How to cite Case study Professionalism in Teaching, Free Case study samples

Reasons for Excluding Some of the Items †Myassignmenthelp.Com

Question: What Is the Information Form Control and Planning? Answer: Introducation Product costing system is a set of procedures which is responsible for accounting the organizations cost of products and is responsible for providing timely and accurate unit cost information form control and planning, financial statement preparation, pricing and inventory valuation. (AllBusiness, 2017). Product costing is one of the processes of accounting with the purpose of determining all the business expenses for creation of products of the company. These costs include wages of the workers, retail stocking fees, raw material purchases and product transportation costs. The purpose of products costing system behind the companys using this system is that it helps in planning a variety of business strategies which further includes costs of developing promotional campaigns and setting product prices (Polimeni, et al., 1999). The system is also adopted in order to find ways to derive maximum profits out of production costs (Lister, 2017). Product costs are calculated on the basis of p acking material cost and direct raw materials. Product costing system provides information to the organizations for the purpose of valuation of inventory for financial reporting purposes. The system helps the organization in providing timely and relevant cost information which further helps the company in strategic planning and profitability analysis (Manalo Manalo, 2011). The purpose of product costing system is that it helps the company is making accurate and long term decisions regarding the costing of the product and also helps in delivering extraordinary results. (Fisher Krumwiede, 2012; Marx, 2009) . Product costing system is important as it ensures the accuracy of business expenses. Accuracy is how much business can trace the expenses and to the accurate inventory values and product costs. Product costing system helps in increasing the accuracy of this process. It is specifically significant when it comes to variable costing in which involves assigning variable costs to cre ation of product units and leave fixed costs for other expenses. It also helps the business in attaching the cost to the value which was created throughout the business. Product costing system also helps in decision making as the information acts as the basis on which the decisions can be taken. The system helps in making decisions regarding how much profit a business will make in a particular period of time and also the decisions where there is return on investment. Product costing system also helps in the development of project which refers to creation of new products (Hansen, et al., 2007). In case a company plans for designing new product or new line of product or to recreate the existing product with advanced features, product costing acts as the most valuable source of information. It allows the business to attach the specific costs with products as well as product materials, abilities and features which can allow the business for highly accurate cost predictions regarding man ufacturing. Product costing system is important and serves as the purpose of facilitating project tracking. Project tracking means keeping an eye on budgets of products to ensure that whether the costs are matching the desired expectations or not. The system is helpful as it helps in analyzing the cash flows and also in determining the success factor of the project. (Lacoma, 2017). In this way product costing system is essential and purposeful for every business. Schedule of Cost of Goods manufactured and Cost of Goods Sold for the previous year of operations Preparation of schedules of Cost of Goods Sold and Cost of Goods Manufactured of the last year will help in ascertaining the situation of the company and will ultimately help in preparation and completion of the destroyed records. The schedule for the last year is presented in the below table: Table 1: Schedule of COGS and COGM for the previous year of operations Particulars Amount Amount Raw Material at the Beginning 12000 - Add: Purchase of Raw Material 180000 - Less: Raw material at the end -12000 - Cost of Material Consumed 180000 Add: Direct Labour Cost 182000 Add: Factory Overhead - - Depreciation - Factory Building 8000 - Depreciation - Factory Equipment 16000 - Indirect Labour Cost 118000 - Insurance on Factory 14000 - Repairs and Maintenance Factory 8000 - Land Tax on Factory 4500 168500 Factory Cost - 530500 Add: Opening stock of WIP - 4500 Less: Closing Stock of WIP - -33500 Cost of Goods Manufactured - 670000 Add: Opening stock of Finished Goods 11000 - Less: Closing Stock of Finished Goods -16000 -5000 Cost of Goods Sold - 665000 Thus, the COGS for the previous year of operations was $ 665000. Reasons for excluding some of the items from the schedules of Cost of Goods Manufactured and Cost of Goods Sold There are two types of costs which are generally incurred in a manufacturing concern. These are direct costs and indirect costs (Drury, 2005). Direct costs are those costs which are incurred by the company directly in relation to the manufacturing activities. These are generally accounted for in the trading accounts of the company. On the other hand, indirect costs are those costs which are incurred to facilitate manufacturing and production activities. Such costs are dealt with in the income statement of the company and are indirectly related to manufacturing activities (Drury, 2008). The above schedule so prepared is based on last years figures. However, while preparing the schedule all the costs that were incurred by the company was not considered. While calculating the cost of goods sold and cost of goods manufactured, only those costs are included which are incurred in the factory. However, such costs include direct as well as indirect costs that are incurred in the factory. The reason behind this is that only those costs are considered as costs of goods manufactured and sold which are incurred directly and indirectly in the factory where manufacturing is undertaken. Examples include depreciation, opening and closing inventory and material and labour costs. All the other costs such as salary and rents are considered as operating expenses and such expenses are a part of income statement. Preparation and Completion of T-accounts of cost related heads and determination of values of various individual items Since, due to a fire in the company manufacturing caravans which led to the destruction of all the books of accounts and necessary records, those associated with preparation of accounts had to gather all types of information to redraft the books. However, the major issue was related to collection of information. On the basis of available information such as charred accounts and interviewing people and bank statements, the accounts were prepared again as under: Calculation of Overhead Rate for determining amount of total manufacturing overheads Overhead Cost 1800000 Direct Labour 60000 Overhead Rate = Overhead Cost/ Direct Labour(per hour) 30 Total direct labour hours 5200 Total Overheads in the month of April 156000 Raw Material Account To opening balance of raw materials 12000 By Raw Materials Consumed 188000 To Raw Materials Purchased 176000 By Closing balance of Raw Materials 0 188000 188000 Work In Process Account To opening balance of Work in Process 4500 By Cost of Goods Manufactured 489000 To Raw Materials Consumed 188000 By closing balance of Work in Process 41500 To labour cost incurred 182000 To overhead cost incurred 156000 530500 530500 Finished Goods Account To opening balance of Finished Goods Inventory 11000 By Cost of Goods Sold 484000 To Cost of Goods Manufactured 489000 By Closing balance of Finished Goods Inventory 16000 500000 500000 Manufacturing Overheads Account To Actual Manufacturing Overheads incurred 168500 By Total Manufacturing Overheads 156000 By under application of manufacturing overhead 12500 168500 168500 Accounts Payable Account To opening balance of account payables 12000 By Payments for raw materials made during April 180000 To purchases of raw material in April 176000 By closing balance of account payables 8000 188000 188000 Cost of Goods Sold Account To Finished Goods Account 484000 By cost of goods manufactured 489000 To closing finished goods inventory 16000 By opening finished goods inventory 11000 By closing balance Cost of Goods Sold 0 500000 500000 Hence, the values of various items asked in the question are as follows: Work in Process at the end of April $ 41500 Raw materials purchased in April - $176000 Overhead applied in April - $156000 Raw materials used in April - $ 188000 Over- or under-applied overhead in April - $12500 Cost of Goods sold in April - $ 484000 Application of over and under applied overheads and the manner in which such variances can be dealt with The term overheads includes all the costs which are incurred by the manufacturer in the factory but this excludes the costs incurred with respect to material and labour used in the manufacturing of products (Gill, 2015). All the overheads which are incurred in the factory are required to be allocated (applied) appropriately based on a scientific method such as calculating a recovery rate of overheads based on direct labour hours which is usually predetermined. However, application of overheads based on such predetermined recovery rate generates a variance in the actual position and the planned one. The difference between those overheads which are actually incurred and the overhead cost which is allocated to the WIP based on a predetermined rate of recovery are termed and either over applied and under applied overheads (Shim Siegel, 2009). Over Applied Overheads- Over applied overheads means the overheads which are applied on products manufactured are more than the overheads actually incurred. Such an outcome where applied overheads are more than actual overheads is considered to be favourable because the company has spent less amount than was anticipated by it. Under Applied Overheads- The overheads which are actually incurred are more than what was expected. These are considered as unfavourable because the company has spent more amount of money than it had planned to and this also signifies that the company does not have enough jobs to allocate these overheads (Scarlett, 2005). There are various ways in which a company can deal with over applied and under applied overheads. One such manner includes debiting or crediting the overheads which are overvalued or undervalued in the profit and loss account of the company. This will help in reflecting the impact of such over application and under application on the balance sheet of the company(Hansen Mowen, 2017) . Whether ABC must be introduced or not Activity Based Costing (ABC) It is an accounting method which helps in identifying the activities that are performed by a firm and will assign the indirect costs to the products. Activity based costing system will recognize the relationships that exist in between costs, products along with the activities. With the help of these relationships, Activity Based Costing will assign indirect costs to the product less method over traditional methods (Investopedia, 2017; BusinessDictionary, 2017). It can also be explained as the accessing costs in a logical manner than that of the traditional approach in which costs are allocated on the basis of number of machine hours. ABC will first assign the costs to those activities which are the cause for overhead or which are of on-demand and then assigns the cost to those particular activities which are on priority and demanding the activity (Averkamp, 2017). Activity Based Costing is broadly used in manufacturing industry. This is because, ABC has the true capability to enhance cost data and hence help in producing true costs and better classification of costs that are incurred by the company during the times of its production process. Every ABC system of cost totally depends on the activities which are considered as an event and each unit of work will have a specific goal that has to be achieved. For example: setting up of machines in production, designing of products, distribution of finished goods or operation of machines etc (Investopedia, 2017; Mahal Hossain, 2015). Importance of Activity Based Costing In day todays environment of evolving globalization, when each of the organization is forced to improve their productivity with quality and hence benchmark its activity more efficiently in the world. Without firm based activity it is not possible to do activity based costing. A firm can hold up its market value if only it manages the value chain at each and every stage of productivity. Value that has been added at each stage of the activities is compared with the costs which are associated with the decisions that are based on cutting unnecessary activities that have been performed. So it is clear that each and every firm needs ABC to control and also enhance its value in this era to be competitive (Lodha, 2016). Activity based costing will make sure that it provides exact cost information which will help in improving and making managerial decisions more efficiently. In ABC, the focus will total be the activities that are being performed rather than focusing on a particular department. A department may consist of activities that are in large but those activities may not add value to the total outcome of the product. These types of activities are targeted so that the activities are pushed to downward and then concentrate on activities that will help the department grow in an effective manner (Lodha, 2016). Activity based costing will help in resolving inaccurate cost information present in an activity of a department or activity of single entity. It is considered as the modern approach for indirect cost allocation process. Activity Based Costing will not restrict itself for the allocation of indirect costs which is generally done in the traditional approach. Rather, ABC will recognize individual activity to be lowest unit and allocates cost indirectly. Costs that are allocated to each activity of a department or a single entity activity will represent the resources that are consumed by it. Activity Based Costing is built on the layer that the activities will eventually give rise to the costs. So there has to be a link that should be made in between activities and the products with the help of assigning cost of the activities to the products that are based on an individual project. Important characteristics that has to be noted on Activity Based Costing are: Simple and traditional distinction that is made in between fixed and variable cost will not be enough to guide and provide quality information for designing of cost system. Appropriate distinctions between volume (scale) (Lodha, 2016) and cost behavior patterns, diversity related patterns and event related patterns should be made accurately. Cost drivers should be identified and a cost driver is nothing but a structural determinant of the cost related activity. The logic that stays behind the cost drivers is that they dictate cost behavior patterns. For the sake of tracing overhead cost, behavior pattern related to cost should be understood in an appropriate manner and this help in identifying appropriate cost driver (Lodha, 2016; Account Learning, 2017). Thus, from the above detailed analysis of the meaning, limitations and benefits of Activity Based Costing, it can be said that implementation of ABC in the manufacturing division of New Age Caravans will be beneficial for the company. Hence, introduction of ABC must be considered by the management of the company to allocate the overheads in an appropriate manner based on activities and not on products. References Account Learning, 2017. Activity Based Costing | Meaning | Features | Objectives | Implementation. [Online] Available at: https://accountlearning.com/activity-based-costing-meaning-features-objectives-implementation/ [Accessed 18 may 2017]. AllBusiness, 2017. Product Costing System. [Online] Available at: https://www.allbusiness.com/barrons_dictionary/dictionary-product-costing-system-4945883-1.html [Accessed 18 may 2017]. Averkamp, H., 2017. Introduction to Activity Based Costing. [Online] Available at: https://www.accountingcoach.com/activity-based-costing/explanation [Accessed 17 May 2017]. BusinessDictionary, 2017. Activity based costing (ABC). Drury, C., 2005. Management and Cost Accounting. s.l.:Senage Learning. Drury, C., 2008. Management and Cost Accounting. s.l.:Cengage Learning EMEA. Fisher, J. G. Krumwiede, K., 2012. Product Costing Systems: Finding the Right Approach. Journal of Corporate Accounting Finance, 23(3), pp. 43-51. Gill, S., 2015. Cost and Management Accounting: Fundamentals and its Applications. s.l.:Vikas Publishing House. Hansen, D., Mowen, M. Guan, L., 2007. Cost Management: Accounting and Control. s.l.:Cengage Learning. Hansen, D. R. Mowen, M. M., 2017. Cornerstones of Cost Management. s.l.:Cengage Learning. Investopedia, 2017. Activity-Based Costing - ABC. [Online] Available at: www.investopedia.com/terms/a/abc.asp [Accessed 17 May 2017]. Lacoma, T., 2017. The Advantages Product Costing Offers in Financial Accounting. [Online] Available at: https://smallbusiness.chron.com/advantages-product-costing-offers-financial-accounting-24883.html [Accessed 18 May 2017]. Lister, J., 2017. Product Costing vs. Cost Accounting. [Online] Available at: https://smallbusiness.chron.com/product-costing-vs-cost-accounting-37642.html [Accessed 18 may 2017]. Lodha, A., 2016. Activity Based Costing: Need, Concepts and Other Details. [Online] Available at: https://www.yourarticlelibrary.com/accounting/costing/activity-based-costing-need-concepts-and-other-details/55703/ Mahal, I. Hossain, M. A., 2015. Activity-Based Costing (ABC) - An Effective Tool for Better Management. Research Journal of Finance and Accounting, 6(4), pp. 66-73. Manalo, R. G. Manalo, M. V., 2011. Modern Product Costing Technique in the Age of Competition. s.l.:eBookIt.com. Marx, D. C., 2009. Activity Based Costing (ABC) And Traditional Costing Systems. [Online] Available at: https://financialsupport.weebly.com/activity-based-costing-abc-and-traditional-costing-systems.html [Accessed 18 may 2018]. Polimeni, R. S., Fabozzi, F. J., Adelberg, A. H. Burke, J. A., 1999. Product Costing: Concepts and Applications. s.l.:McGraw-Hill Higher Education. Scarlett, R., 2005. Management Accounting-Performance Evaluation. s.l.:Elsevier. Shim, J. K. Siegel, J. G., 2009. Modern Cost Management Analysis. s.l.:Barron's Educational Series