Quality Metal Service Essay Example for Free

Quality Metal Service Essay An overview of cost, profit, revenue, and investment centers Cost classification in accounting also involves the allocation of costs, revenues and responsibilities to various centres or departments. These centres include: == Cost centres == Revenue centres == Profit centres == Investment centres Cost Centres A cost centre (CC) is a unit, location or department where cost data is collected. The purpose of the cost centre is to collect, analyze and ascertain costs in its immediate context. Cost centres usually have cost units—units or equipment for which costs are determinable or attributable. Overheads and direct costs constitute the cost structure of a CC. Since many activities in an organisation involve costs, a cost centre is a fundamental aspect, especially as profit and investment centres can be cost centres. According to the ACCA Study Text (Management accounting, c 1999), cost centres can manifest themselves as a project, a machine, department or overhead costs. One should note that a specific cost centre might not necessarily have other functions. CCs are not limited to production and manufacturing, since they can also be attributed to service centres, like commercial bank branches for example. Revenue Centres These centres deal exclusively with revenue. Even though costs may arise from these areas, the revenue centre is not accountable for costs. Its purpose is primarily to maximise sales and revenue. Profit centre The profit centre addresses both costs and revenue. Therefore, the manager responsible for a profit centre is accountable for the purchases and sales for that unit, department or branch. Since both revenue and costs fall under the purview of the profit centre, it is both a cost and revenue centre, although a revenue centre is not a profit centre and a cost centre might not necessarily be a profit centre. Investment centres Investment centres are profit centres that are accountable for cost, revenues and net assets for capital investment. This unit is assessed by return on investment and is a cost centre. Managers in an investment centre are responsible for purchasing capital or non-current assets and making investment decisions with capital. Investment centres Investment centres are profit centres that are accountable for cost, revenues and net assets for capital investment. This unit is assessed by return on investment and is a cost centre. Managers in an investment centre are responsible for purchasing capital or non-current assets and making investment decisions with capital. Responsibility centres are the umbrella term for cost, profit, revenue and investment centres, since their performance is under the direct control of a manager. The cost centre concept is present in profit and investment centres. The profit centre can be stand alone or, with additional responsibilities, an investment centre. Revenue centres operate in a similar manner to cost and profit centres, but their managers are primarily responsible for maximizing revenues and sales. An accountant needs to know the different types of centres to understand the information needs and requirements of the managers of the various units. Responsibility Centres A responsibility centre is an organizational subsystem charged with a well-defined mission and headed by a manager accountable for the performance of the centre. Responsibility centres constitute the primary building blocks for management control. It is also the fundamental unit of analysis of a budget control system. Aresponsibility centre is an organization unit headed by a responsible manager. There are four major types of responsibility centres: cost centres,revenues centres, profit centres and investment centres. Cost Centre A cost centre is a responsibility centre in which manager is held responsible for controlling cost inputs. There are two general types of cost centres: engineered expense centres and discretionary expense centres. Engineered costs are usually expressed as standard costs. A discretionary expense centre is a responsibility centre whose budgetary performance is based on achieving its goals by operating within predetermined expense constraints set through managerial judgement or discretion. Revenue Centre A revenue centre is a responsibility centre whose budgetary performance is measured primarily by its ability to generate a specified level of revenue. Profit Centre In a profit centre, the budget measures the difference between revenues and costs. Investment Centre An investment centre is a responsibility centre whose budgetary performance is based on return on investment. The uses of responsibility centres depend to a great extent on the type of organization structure involved. Engineered cost centres, discretionary expense centre, and revenue centres are more often used with functional organization designs and with the function units in a matrix design. In contrast, with a divisional organization designs, it is possible use profit centres because the large divisions in such a structure usually have control over both the expenses and the revenues associated with profits.

The Montessori Method Essay examples -- Teaching Education

The Montessori Method (Word count includes Annotated Bibliography) The Montessori method began in the early 1900's by the first female doctor in Italy, Dr. Mary Montessori, as a way of educating mentally disabled children. Her ideas were so successful with these children that she began to apply her understanding of learning to study the potential of normally functioning children (Oalf, 2001). Dr. Montessori's approach to education stresses the importance of learning styles, independence and responsibility. According to Maria Montessori, 'In the special environment prepared?in our schools, the children themselves found a sentence that expresses their inner need, 'Help me to help myself.' ? (Standing, 1957). The ?prepared environment?, according to Montessori, consists of clean, bright, multi-sensory stimulating materials that are engaging for the child and that are placed in at their level so they can be accessed freely. There is a concentration on ?discovery moments?, defined as when a child learns new information through personal exploration (Fisher, 1964), in reading, math, social skills, and other subjects. The guided discovery approach means careful planning and direction for the child and that adults must know the purpose and meaning of each activity the child chooses in the classroom. Montessori teachers attempt to instill an internal drive into the children using this child-centered approach to teaching. An example of this is the use of mats or rugs in the classroom. Eac h child has a mat or rug to spread their materials out on. Every other child is respectful of this child?s space and he/she, in turn, is respectful of others. The result of this approach is a classroom full of self-monitoring students. ... ...cation Week, 21, 24. Retrieved April 14, 2004 from ERIC/EBSCO database. This article discusses the difference between direct instruction and the Montessori method, using the example of one school in Texas, which offers parents a choice of which instruction they would like for their child. The end of this article tells that test results from each classroom turn out about equal, despite the radically different teaching approach. This is because different children do well in different types of classrooms. Zad, M. (1990, November 18). Montessori way highlights video for preschoolers. The Washington Post, pp. y.08. This is a local article taken from The Washington Post regarding the use of video in Montessori classrooms. The use of video technology corresponds with the Montessori method if it is stimulating to the child and aids in discovery learning.

Effective Biblical Church Leadership

Africa International University A. I. C G. S. U Training College Church Youth Ministry Strategic Plan Period: 1st October 2012-31st December 2012 Unit Title: Church Administration Unit Code: PA 204 Presented to :Lecturer –Dinah K. Nyamai Presented by: Stephen Mutua Adm no: 12066 Background General Service Unit Training College Embakasi Church is a under the umbrella of Africa Inland Church of Kenya. We are situated in the Training College main compound. The Church main congregants are the Training college community and the surrounding neighbors.Since the church was started there has never been any active youth ministry. There has been growing need to meet the spiritual needs of the increasing number of youth church members. This has led the church administration to take a move to initiate and strategize on how to effectively the community at large. Thus, a need for a comprehensive and attainable strategic plan for the youth ministry be put in place to help our young people. Th e Church Strategic Plan for youth ministry will be for a period of three months from 1st October 2012- 31st December 2012.Our first main focus will be to equip the leaders who will thus help has a important means to reach the entire group. Time has come that the church has to seriously need to invest in the youth group for if we miss them then the churches will be at a threat of closing their doors tomorrow. This is because there will be no one of the young generation to be handed over the church leadership. Our strategic plan has been prepared in line with the Vision, Mission, goals of Africa Inland Church of Kenya; VISION: To equip and teach every church member in all wisdom, so that every church member may be mature in Christ; Col: 1-28MISSION: To fulfill the Great Commission of Our Lord Jesus Christ. (Matthew 28:19-20) Our Goals: 1. To fulfill the great commission of our Lord Jesus Christ. (Matthew 28:19,20;†Go therefore and make disciples of all nations†¦ 2. To instr uct and strengthen church members in the faith and holy living   3. To help Christians to stand firm on the scriptures principles   4. To show and demonstrate Christ's love and concern for people by engaging in selective community development projects based on biblical and evangelical principles and practicesOur Vision, Mission, Goal and objectives for the Africa Inland church General Service Unit Training College Embakasi youth ministry; Vision To be a youth ministry that effectively shares our faith and hope in Jesus Christ, (Acts 20:27), Mission: To nurture the youth in church so as to nurture their peers in Christ . Goal: To inspire, train and mentor Christ like youth leaders. Objectives: 1. By the end of October 2012, fifteen youth leaders will be trained to lead at least four youth members through personal Bible study and evangelism. 2.By the end of November 2012, all the trained leaders will evangelize to at least ten people mainly the youth in our surrounding church comm unity. 3. By the end of December 2012, youth leaders will be trained on how to effectively formulate youth programs. October – 2012. |ACTIVITY |HOW TO ACCOMPLISH THE ACTIVITY |WHO TO UNDERTAKE THE ACTIVITY |COST | | A three day seminar for the| The seminar takes place weekly on |Youth pastor, Youth Patron and the youth |Total cost is ksh 20,000. 0 | |youth leaders. |Saturday’s, starting from 9:am-3:30pm |chairman to organize the other youth |The facilitators will be honored | |The seminar topic will be how |We will have two facilitators for the seminar. |leaders to attend the seminar and be |with Ksh 1,000/= on everyday of | |to lead a Bible study group and| |available on time. |attendance . Thus totalcost foe them| |evangelism | |Youth leaders attending the seminar will |will be Ksh 6,000/=. | | |be fifteen. |Tea and snacks will cost kshs | | | | |4,000/= and Lunch will be Kshs | | | | |10,000/=. | ? Evaluation; At the end of the three day training seminar the le aders will undertake an exam and some practical presentation on what they have learned in the seminar. . November 2012 |ACTIVITY |HOW TO ACCOMPLISH THE ACTIVITY |WHO TO UNDERTAKE THE ACTIVITY | COST | | Youth leaders and other five | The group will divide themselves into four |Youth Pastor, Youth patron and The youth |Approximately Ksh 17,000. | |active members will evangelize in|groups. |chairman will lead the other group. |The amount ksh 12,000/= for lunch | |the area around the church |Evangelism will be a three day ministry taking |We expect twenty participants. and kshs 5,000/= for soda and | |community. |place weekly every Saturday of the week. A door | |snacks for the get together. | | |to door and one on one evangelism method. | | | | | | | | Evaluation; After end of evangelism each group will be giving their reports on how many people were saved, challenges the met in the field, follow up procedures adopted e. g contacts of those with specialn needs and the newly converted members. †¢ Fourth Saturday we will hold get together fellowship especially to welcome the new converts from the evangelism ministry. 3. December 2012 |ACTIVITY |HOW TO ACCOMPLISH THE ACTIVITY |WHO TO UNDERTAKE THE ACTIVITY |COST | | A two day seminar for youth |The seminar will take place weekly on Saturdays. The Christian education department |Kshs 7,000. 00 will be used to | |leaders on formulating smart youth |Leaders to be trained on how to identify youth |coordinator will facilitate the seminar. |cater for tea and snacks Kshs | |programs in line with the youth |needs and how to formulate programs in line with |All the fifteen youth leaders will attend |2,500. 00 and lunch kshs 4,500. 00 | |members needs. |how to overcome and reach those needs. |the seminar. |for the two days | Evaluation There will be an exam at the end of the seminar and each leader to formulate his or her program to be presented for discussion by all youth leaders. I believe with the above training foun dation for the leaders will be an important tool to be used in the ministry to reach even more and more in the community at this time when young men and women are vulnerable to all manner of social entertainment and vices. With the help of the trained leaders we will be able to reach many and unto their personal spiritual needs.

Why Are There No Combat Photographs From the Civil War

There were many thousands of photographs taken during the Civil War, and in some ways the widespread use of photography was accelerated by the war. The most common photos were portraits, which soldiers, sporting their new uniforms, would have taken in studios. Enterprising photographers such as Alexander Gardner traveled to battlefields and photographed the aftermath of battles. Gardners photographs of Antietam, for instance, were shocking to the public in late 1862, as they depicted dead soldiers where they had fallen. In nearly every photograph taken during the war there is something missing: there is no action. At the time of the Civil War it was technically possible to take photographs that would freeze action. But practical considerations made combat photography impossible. Photographers Mixed Their Own Chemicals Photography was not far from its infancy when the Civil War began. The first photographs had been taken in the 1820s, but it wasn’t until the development of the Daguerreotype in 1839 that a practical method existed for preserving a captured image. The method pioneered in France by Louis Daguerre was replaced by a more practical method in the 1850s. The newer wet plate method employed a sheet of glass as the negative. The glass had to be treated with chemicals, and the chemical mixture was known as collodion. Not only was mixing the collodion and preparing the glass negative time-consuming, taking several minutes, but the exposure time of the camera was also lengthy, between three and 20 seconds. If you look carefully at studio portraits taken at the time of the Civil War, you’ll notice that people are often seated in chairs, or they are standing next to objects upon which they can steady themselves. That is because they had to stand very still during the time the lens cap had been removed from the camera. If they moved, the portrait would be blurred. In fact, in some photographic studios a standard piece of equipment would be an iron brace that was placed behind the subject to steady the person’s head and neck. Taking Instant Photos Was Possible By the Time of the Civil War Most photographs in the 1850s were taken in studios under very controlled conditions with exposure times of several seconds. However, there had always been a desire to photograph events, with exposure times short enough to freeze motion. In the late 1850s a process using faster reacting chemicals was perfected. And photographers working for the E. and H.T. Anthony Company of New York City, began taking photographs of street scenes which were marketed as â€Å"Instantaneous Views.† The short exposure time was a major selling point, and the Anthony Company amazed the public by advertising that some of its photographs were taken in a fraction of a second. One â€Å"Instantaneous View† published and sold widely by the Anthony Company was a photograph of the enormous rally in New York City’s Union Square on April 20, 1861, following the attack on Fort Sumter. A large American flag (presumably the flag brought back from the fort) was captured waving in the breeze. Action Photographs Were Impractical In the Field So while the technology did exist to take action photographs, Civil War photographers in the field did not use it. The problem with instant photography at the time was that it required faster-acting chemicals which were very sensitive and would not travel well. Civil War photographers would venture out in horse-drawn wagons to photograph battlefields. And they might be gone from their city studios for a few weeks. They had to bring along chemicals they knew would work well under potentially primitive conditions, which meant the less sensitive chemicals, which required longer exposure times. The Size of the Cameras Also Made Combat Photography Next to Impossible The process of mixing chemicals and treating glass negatives was extremely difficult, but beyond that, the size of the equipment used by a Civil War photographer meant that it was impossible to take photographs during a battle. The glass negative had to be prepared in the photographer’s wagon, or in a nearby tent, and then carried, in a lightproof box, to the camera. And the camera itself was a large wooden box that sat atop a heavy tripod. There was no way to maneuver such bulky equipment in the chaos of a battle, with cannons roaring and with Minià © balls flying past. Photographers tended to arrive at the scenes of battle when the action had been concluded. Alexander Gardner arrived at Antietam two days after the fighting, which is why his most dramatic photographs feature dead Confederate soldiers (the Union dead had mostly been buried).   Its unfortunate that we dont have photographs portraying the action of battles. But when you think of the technical problems faced by Civil War photographers, you cant help but appreciate the photographs they were able to take.