Management accounting Essay Example | Topics and Well Written Essays - 1500 words - 5

Management accounting - Essay Example This paper focuses on management via accounting and applies the same for Ryanair. Importance of Management via accounting The main theme of The Visible Hand is that modern business enterprises utilise the market mechanism for allocating resources and coordinating the activities of the economy. According to Chandler, the traditional American business enterprises were single-unit operations and small in size, which used to produce single product within a small geographical area. The activities of the traditional enterprises were monitored and coordinated by the price mechanism and the market. Eventually, the modern business firm evolved which were larger in size and conducted multi-unit operations, which monitored the production of different products from different locations. The activities of those enterprises were not coordinated and monitored by market mechanism, but by the salaried employees. In simple words, the modern enterprises had suspended the market because the administrativ e coordination provided higher profit, better productivity and lower cost, compared to the coordination by market mechanism. He emphasised on the fact that management via accounting has created advantages that gained precedence over all other previous forms. The main advantages that it draws are: Lowering internal transaction costs by ‘routinizing the transactions between units’: The organizations with high value supply chain ends up increasing the transaction cost. This requires paying immediate attention by framing policies for reducing the cost. Properly organizing the information or goods between the units involved in the production of goods and services will lead to decrease in the transaction cost (Spulber, 2009; Swinnen, 2007; Pollitte, 2008). Reducing costs for information on markets and supply sources by ‘linking the administration of producing units with buying and distributing units’: Market failures may result from asymmetric and inadequate info rmation. The appropriate and full information is not always perfect since goods information is also expensive. In a market that deals with good and services, inadequate information can lead to various social costs like, market power, low innovation or inefficient allocation of resources resulting from customer deception. Thus, the cost of information available to the market and supply sources linking between the various units like, administration, production and distribution, should be reduced (Kouvelis et al., 2011; Sunstein, 2002). Faster and cheaper flow of goods or services and of information from one unit to another: Goods and services are seen to travel through manufacturers, warehouses, retailers, wholesalers, distributors and customers. The organization should link the sellers and the buyers together via an ongoing communication that can enable the business to effect the decisions taken by each of the business units. Therefore, the organization should emphasize on the fast a nd cheaper flow of goods, services and information through both down and up the supply chain. By making this flow cheaper and faster, the organization will be able to save lots of cost incurred that can be utilized in other forms (Finch, 2008). Management via accounting provides the organization with lots of value added benefits. They provide information for decision making and

Coffee Essay -- Essays Papers

Coffee It is 9:00 A.M. on a Monday morning. By this time, many people are out and about, fully charged. I am still snug in bed, sleeping like a log. The alarm begins to beep. I press the snooze button. Nine minutes later, it beeps again. I press the snooze. One more time. Beep. Snooze. Finally, pressing the button has drained my energy and the next time it begins to beep, it goes on for a good five minutes. The incessant beeping pounds on my brain so I get up, unplug my alarm, crawl out of bed, and to my closet. Thus, the struggle through the day begins. Yet, this morning picture isn't the same picture of happiness and energy that I usually am at about 11:30 A.M. This drastic change is due to one word. This one word brings light to the eyes of non-morning people. This word means hope. This word is coffee. I've become addicted to the frothy warm drink. Five minutes late to class, I still have to stop by the cafeteria to fill up a 16 oz. Styrofoam cup. Without it, my day is incomplete. It gives me the energy I need to get through the day. It told me to try and climb that tree. It gave me my jump. It gives me the bright outlook that I have on life. It tells me that everything will be just fine, even if I haven't studied for that exam that I will be taking in the next hour. I would be a walking zombie without my French Vanilla cappuccino. I would be lying on a bench, asleep, without my French Vanilla cappuccino. It's my one true love. When I smell its sweet perfume, m...

Best Practices for Diverse Learners

Best Practices for Diverse Learners The society of the United States of America Is culturally diverse. This diversity reflects on the demographics that our schools have. Every school leader needs to understand the diversity that exists at their schools. Understanding the diversity will determine how professional educators meet the difficulties or handles everyday situations that school generates. Understanding this cultural composition is not enough. There must be a group of leaders, teachers, researchers and other stakeholders committed to deal with the educational processes that English language earners face.I selected this group because In my teaching career I have observed that many efforts have been made to reach this group, but ELLS continue to struggle to meet the standards. According to Miller (201 1), educators who create culturally relevant learning contexts are those who see students' culture as an asset, not a detriment to their success (p. 69). I feel passionate about th e potential and the richness that these students can bring to the classroom.Therefore, I have to peruse the following question: What strategies can be developed by leaders to engage ELL dents to become life long learners and ensure academic success? Leadership that fosters culturally diverse settings will result into a positive climate that will impact students' achievement. Future Focused Plan As a future focused leader I understand the great need of developing radical alternative that can represent an option for English language learners. Therefore, I suggest a strategic plan to develop a choice program.This choice program will be known as Dual Language Academy. This choice program will be a campus that will exclusively offers a two-way dual language model. This choice program will offer to English-speaking children and minority language speakers learn together in the same classroom, with the goals of bilingualism, bilaterally, cross-cultural understanding, and high academic achie vement for all (Landholding-Leary 2001). The first step of this plan is to assess the area demographics to identify the needs of parents, children and the community.According to Brandenburg (2009) approximately 20% of all public school students speak a language other than English at home, which accounts for more than 10 million students. Second, Identify and Involve key stakeholders. These stakeholders have an important role in order for the program to be successful. Here and Eifel (2007), provided a promising suggestion so that schools can help students succeed academically: expand stakeholder involvement beyond the school itself. During this process a leadership team will be established.Members of this team could consist of Superintendent, School Board members, school administrators, resource staff, teachers (bilingual and monolingual), and parents. Third, design and obtain an approval of a budget that supports the implementation of the program. The budget must include areas that are not typically noninsured in traditional schools. For example, testing materials in two languages, supplemental classroom and library materials in the target language, external evaluator, specialized professional development and marketing.Additionally, the Implementation of a strong parental Involvement Initiative, for example Parental and families still experience power differences and conflicts in their relationships with school personnel (Reynolds, 2010). It is important to involve parents and community from the beginning, and encourage them to volunteer in the classroom and learn as much as they can about the program. As Cummins (2000), argues, we do indeed need to transform bilingual programs from subtractive, deficit-oriented transitional programs to additive, enrichment-oriented dual-language programs that are desirable even to the most elite.A dual language program can offer an alternative for ELLS to develop critical thinking skill and simultaneously acquire the English language. An additional benefit is to offer a choice program to monolingual students to become bilingual, obliterate and bacterial in order to face the challenges of the global society. Forces, Detractors and Tensions In times that accountability and policymaking are presents in the educational system many forces, detractors and tensions can be encountered.According to Ackermann (201 1), the ability to communicate clearly, confidently, and compassionately and through a variety of media, during prolonged or recurring periods when finances and resources are diminishing, is an essential skill for supervisors in student services (p. 6). Clear communication with stakeholders is the key to implement a productive initiative. While conducting the literature review for this assignment an interesting detractor was identified. Researchers have identified as a possible trend of segregation as a consequence of a not well-balanced dual language program.As a future-focused leader this is an aspect that needs to be taken in consideration when developing the objectives of a two-way dual language program. According to Palmer (2010) we need to explore questions regarding equity of access, equitable delivery of services, and equitable treatment in the classroom (p. 110). Equity must be the primary principle in order to provide multidimensional realm of opportunities for diverse academic environment. Conclusion Finally, the educational field bases its decisions in the value that it is given to data that have been collected and analyzed.School leaders need to be able to develop the ability to balance their performance with what it entails to be an effective leader. Schools need to elaborate efforts that develop a conversation on the importance in acknowledging diversity as an essential tool to increase academic performance by the development of effective educational alternatives. A dual language model can be the key to reach the future academic success for all English language lear ners. Cummins, Jim. (02000). Language, Power and Pedagogy: Bilingual Children in the Crossfire.Cleveland, England:Multilingual Matters. Brandenburg, E. (2009). The Demographic Context of Urban Schools and Districts. Equity & Excellence In Education, 42(3), 255-271. Here, K. D. , & Eifel, A. (2007). Extending the responsibilities for schools beyond the school door. Policy Futures in Education, 5,567-580. Landholding-Leary, Kathy. (2001). Dual Language Education. Cleveland, England: Multilingual Matters. Miller, H. (2011). Culturally Relevant Pedagogy in a Diverse Urban Classroom. Urban Review: Issues And Ideas In Public Education, 43(1), 66-89.Palmer, D. (2010). Race, Power, and Equity in a Multivalent Urban Elementary School with a Dual-Language â€Å"Strand† Program. Anthropology & Education Quarterly, 41(1), 94-114. Reynolds, R. (2010). â€Å"They think you're lazy' and other messages Black parents send their Black sons: An exploration of critical race theory in the examin ation of educational outcomes for Black males. Journal of African American Males in Education, 1(2), 144-163. Ackermann, T. (2011). Dynamics of Supervision. New Directions For Student services, (1 36), 5-16.

Nutrition Transition Of Indonesi Developing Countries

Nutrition Transition in Indonesia Similar to other developing countries, Indonesia is also experiencing a rapid nutrition transition. Malnutrition in Indonesia has no longer been a single nutrition problem since more people become overweight recently (Lipoeto, Lin, Angeles-Agdeppa, 2013; Usfar, Agnew, Juniwaty, Howell, 2013). The trend does not only occurs in people from urban areas as found in other developing countries, but also in people from rural areas with low income level (Roemling Qaim, 2012; Sartika, 2013; Usfar et al., 2013). Furthermore, as obesity trend rises swiftly, its severity and range will increase as well (Roemling Qaim, 2012). Therefore, it generates a more complicated challenge to be deal with. The dual burden of the nutrition problem in the country is signed by the contrast pattern of nutrition status between under-five children and adult. According to the national Basic Health Research Survey (Riset Kesehatan Dasar Indonesia) 2013, prevalence of underweight in under-five children increases from 18.4% in 2007 and to 19.6% in 2013, while prevalence of overweight decreases 0.3%, standing in 11.9%. In adult (18) age group, whereas prevalence of underweight people remains steady, a significant change occurs in the prevalence of overweight showing the 5.2% increase for men and 14.8% increase for women during a six-year period from 2007 to 2013 (Kemenkes, 2013). Another study comparing obesity status of both urban and rural area shows that