Monday, August 24, 2020
Coarseness and Gritty Coarseness and Gritty Coarseness and Gritty By Maeve Maddox The word coarseness has been in the language since Old English occasions. It gets from an action word significance to smash or to crush. Both the thing and the descriptive word have exacting and allegorical employments. Sick give the strict definitions first. coarseness thing: Minute particles of stone or sand, as delivered by weakening or crumbling. lumpy descriptive word: Containing, comprising of, or brimming with coarseness; sandy. As an action word, coarseness has the accompanying implications: to radiate a pounding sound to spread or spread with coarseness to make the teeth granulate or grind Note: Speakers consenting to something without wanting to are said to talk through gritted teeth. Coarseness has modern employments. Sandpaper is reviewed by coarseness going from coarse to fine. Coarseness can be added to a last sealer coat to expand the coefficient of contact. A few sorts of coarseness are taken care of to confined winged animals as a guide to assimilation. Undesirable coarseness is another issue: Ã I saw yesterday at noon that I had a bit of coarseness in my eye under the top. We live in the desert and ourÃ¢ breadÃ¢ contains a great deal ofÃ¢ grit. Strolling shoeless on hot orÃ¢ grittyÃ¢ surfaces for broadened periods can cause foot rankles. Ã The non-literal utilization of coarseness to mean, immovability or robustness of character, started as nineteenth-century US slang. The epic True Grit takes its title from this feeling of the word. In the film, Colonel Stonehill asks Mattie Ross for what good reason she picked Rooster Cogburn to assist her with discovering her dads executioner: Ã Col. Stonehill: Do you engage plans of regularly leaving this city? Mattie Ross: Yes, Im off early tomorrow first thing for the Indian country. Marshal Rooster Cogburn and I are pursuing the killer, Tom Chaney. Col. Stonehill: Cogburn. How could you light on that oily drifter? Mattie Ross: They state he has coarseness. I needed a man with coarseness. Ã The most widely recognized allegorical importance of lumpy is, unforgiving; grim; unsparingly sensible: Ã Before Sam Spade, Hammett earned popularity for his lumpy criminologist fiction including the Continental Op, an anonymous private analyst in San Francisco. Some computer games have been depicted in aÃ¢ film noirÃ¢ style, utilizing heavy,Ã¢ gritty, grimy urban topics. It [the Hudson Yards area] was previously a lumpy stretch of Manhattan known for rail yards, distribution centers and maturing modern structures, so forlorn it was named The Wild, Wild West. Ã On account of a book by instructive specialist Angela Duckworth, coarseness has become a popular expression in the training foundation. In her book, titled Grit, the word is characterized as the quality that empowers people to try sincerely and adhere to their drawn out interests and objectives. Courses and strategies are being created to instruct coarseness. In this specific situation, the descriptive word dirty is utilized to mean, having coarseness. At the point when I was a youngster, adults alluded to such characteristics with words like character and get up and go, characterized as follows: character thing: The aggregate of the good and mental characteristics which recognize a person. get up and go thing: activity, goals, and exertion. Back then, encouraging coarseness at school would have been viewed as absurd. Youngsters with guardians like the ones in my more distant family had a beginning on coarseness before they at any point got the chance to class. Need to improve your English in a short time a day? Get a membership and begin accepting our composing tips and activities day by day! Continue learning! Peruse the Vocabulary class, check our well known posts, or pick a related post below:Possessive of Proper Names Ending in SIn Search of a 4-Dot Ellipsis25 Favorite Portmanteau Words
Saturday, August 22, 2020
The Recruitment Process - Article Example The open help caters for freely gave products and ventures. In such manner, the open division human asset office should be serious and mindful preceding help conveyance. As an association commanded to offer human asset administrations to the Australian States and Federal Government, Talent Seek oversees 500 workers. These representatives assume various jobs and purposes. About 80% of representatives in Talent Seek are under the lasting premise of business. Among the 500 workers in Talent Seek, there is one senior human asset supervisor who administers all enrollment forms. Under the senior HR trough, there are 6 departmental enlistment troughs. Every enlistment administrator gets help from 6 HR facilitators serving in the individual departmental levels. Ability Seek makes known its activity opportunities by the method of promotion. All things considered, Talent Seek gets around 18000 to 26000 applications inside a month for promoted 300 occupation opening. Ability Seek has effectively played the job of directing enrollment for the open assistance in Australia. Jenny Deakin, Business Analysts and different Business Analysis and Improvement colleagues in the organization have recognized factual and cost worries that should be examined as to legitimate working and acknowledgment of the companyÃ¢â¬â¢s targets in an offer to set up set up the best and proficient workforce for the open assistance. So as to do this, the organization needs to consider all parts of its enlistment methods.
Thursday, July 23, 2020
Enterlude âSo, you gonna play?â I said, raising an eyebrow expectantly at Daniel M. â14. It was ten at night, and in the East Campus courtyardâ"littered with trees and illuminated by flashing, multicolored lightsâ"the East Side party raged on. Tech-y house music thumped through the disgustingly humid air while students from all across campus displayed dance skills ranging from âdecentâ to âhuh, thatâs a little weird, but okayâ and âis that even legal?â Crowds stared in awe at the towering EC rollercoaster, which stood terrifyingly untested (and, thus, unpopulated); little clusters of people gathered, respectively, around the giant Etch-a-Sketch, rotating wooden centrifuge ride, and car-sized pirate-shipâ"which, as I later learned, was destined to wage intra-campus aqueous warfare. Iâd ditched all the aforementioned features for the apple of my childhood-reliving eye, the glory of the East Side party: 3-D Twister. I stood before the short, white rock-climbing wall spray-painted with Twister dots, gesturing encouragingly at Daniel in the hopes of securing a game buddy. âNah,â he said, shaking his head. âIâll sit this one out. You have fun, though.â âFine, fine,â I laughed, turning and flagging down the guy perched on top of the wall, who balled up a white t-shirt covered in even more Twister polka-dots and tossed it down to me. Tugging it on over my top, I grinned, bounded up the wall, found a foothold, and prepared to contort my way to victory. Welcome to REX. One of the first things you learn when you get to college is that thereâs a pretty universal handful of questions that all freshmen ask each other when they first meet. Not to suggest that weâre not, in fact, fabulously creative people capable of dazzling, captivating, and generally worldly smalltalk over tea and crumpets (daintily eaten with raised pinkies, of course). Perish the thought! But we do need a baselineâ"a bare minimum, a foundation we can build opinions and relationships on later, when the flash-bang chaos of REX and Orientation ends. So, to start, my name is Natanya K. â14. Er, well, not really. My parents werenât cruel enough to give me a name with numbers and symbols, vâ la internet handles. But for the sake of tradition, year, and, I suppose, potential e-stalking, Iâll leave it as is. Natanya is pronounced Nuh-TAWN-Yuh (like âTanyaâ with a âNaâ in front! Or so I tell people so they donât call me Natasha), and while I tend to prefer it over nicknames, Iâll occasionally go by Nate on the lacrosse field, or Tanya while around small children. I hail from sunny San Diego, and have thus never owned a pair of rainboats. I also neglected to bring an umbrella with me when I came out because oh itâs still summer there. Iâll be fine. HAH. WRONG. I didnât see the sun for my first four days here because OH GOD POURING RAIN. But then it spiked into the high nineties with a bajillion percent humidity for a week. And then a hurricane hit! And now itâs fall. For the moment, anyway. Since I made my college choice partially because I wanted to go to a place with identifiable seasons instead of just multiple variations on summer, I suppose I shouldnât complain. Build a weather machine, maybe, but save the complaints for another time. To briefly nutshell myself: Iâm a veteran lacrosse player, and a rookie rugby player; Iâm horrible at the arts, with the (possible) exception of creative writing, but I love music something fierce, and harbor a doomed desire to become skilled in the art of hip-hop dancing; math is my absolute worst subject; I frivolously dream of heading down to South Africa to see the great white sharks; Iâm a connoisseur of bad reality television, a poker aficionado, a Jew, a Chargers fan, and, as of May 3rd, 2010, a student of the Massachusetts Institute of Technology. If youâd asked me even a year ago where I thought Iâd be now, MIT would be the last place I would have saidâ"if Iâd even thought to say it. Iâve gone from knowing exactly what I want to do here to being thoroughly undecided, and I donât have the faintest clue how Iâm going to keep up with everything on my plateâ"but, for the life of me, I canât imagine anywhere else Iâd rather be. With regards to the reasons Iâm here, Iâll just say, for now, that theyâre many, varied, and occasionally kismet-tastic. Iâll be writing more about those later, but the gist of it? Iâm a starry-eyed frosh who thinks that MIT is the best place in the universe. As for whether thatâll last, who knows? Maybe, come four years from now, MIT will have knocked those stars clean out of my sockets. Possibly with a firehose. But somehow, I doubt it. Post Tagged #East Campus #REX
Friday, May 22, 2020
Parenting styles vary per different stages of life. Our parentÃ¢â¬â¢s behavior changes when we grow. In the younger ages, parents donÃ¢â¬â¢t expect much from their childrenÃ¢â¬â¢s because children lack the experience to handle specific parts of life. Other aspects that affect the parenting styles is money. Financial status plays a key role in the parenting style. Working class parents use authoritative style and they give their children more independence but on the other hand financially strong parents use authoritarian style and they closely monitor their childrenÃ¢â¬â¢s development Miller (Dec 2015). The fact that a parent is single or married also plays a big role in parenting styles. Children of single parent are more likely to steal or lie compared to married couples. Children with parents who are divorced or separated were more likely of anger issues, poor academic performances and bed wetting. A step-father or step-mother can be more permissive to their step-children i n order to gain their trust because permissive parenting involves a lack of demands and expectations, Jinnah (July 2016). Children raised by parents with this style tend to grow up without a strong sense of self-discipline. They may be weak in school due to the lack of boundaries in their home, and may be less academically motivated than many of their peers. Since these parents have few requirements for mature behavior, children lack skills in social settings. While they are well at interpersonal communication, they lackShow MoreRelatedThe Evolution of the Family Systems Essay659 Words Ã |Ã 3 Pages Family Systems The word family in the 21st Century has a much different meaning no than it did even 20 or 30 years ago. While the image of a family in the past was that of a nuclear family: a father, mother , children and maybe a pet or two, this image has dramatically changed in a variety of ways. Your view may vary somewhat depending on your cultural practices, for instance it is common in the Hispanic and some Asian cultures to have three generations in one home. These families chooseRead MoreThemes Of Development : Prenatal6705 Words Ã |Ã 27 Pagescortisol, can cause reduced growth and modifies the timing of tissue development as well as having long lasting effects on gene expression (para. 4). It is also believed that this exposure can contribute to the development of mood disorders later in life. On the other hand, DewardÃ (2008) states that while cortisol can cause miscarriage early in pregnancy, the mother naturally develops higher levels in later trimesters, which in turn he lp the baby s development.Ã Because chronic and serious stress canRead MoreExamining Interdisciplinary And How It Can Be Used For Studying Family1369 Words Ã |Ã 6 Pagesand function over the life cycle and that it does so in an ordered sequence of development stages .there has been a huge political and academic debate around the term Ã¢â¬ËÃ¢â¬â¢ family Ã¢â¬ËÃ¢â¬â¢ and its image about the mother rule in cocking for the family members and father to be the person who is in charge and responsible for the familyÃ¢â¬â¢s funding. Due to the modern life style this term has been changed from the old term that was common through the mid-20th Ã¢â¬âcentury. Changes in life styles have changed the mentalityRead MoreFamily Resource Management: An Anthology of Articles3988 Words Ã |Ã 16 Pagesused by top-level athletes, successful business-people and achievers in all fields (Personal goal-setting, 2013, Mind Tools). However, not only individuals who are advanced in their caree rs can benefit from goal-setting. Persons at all stages and ages of the life cycle can benefit from setting goals for themselves as a way of boosting their self-esteem. Families may set long-term goals for themselves as an inclusive unit, such as not being as judgmental of one another; setting aside time for familyRead MoreCoping Mechanism of Families with Autistic Children5009 Words Ã |Ã 21 Pagespervasive developmental disorder that affects the brainÃ¢â¬â¢s development of social and communication skills and said to be a behaviorally-defined condition. (www.ncbi.nlm.nih.gov) a person with autism has to deal with great consequences due to the different adjustments they have to follow. Along with the stress felt by the autistic person, their families are the ones who should handle the responsibilities in raising their autistic children. Since they have to raise the children with a disability, aRead MoreIntro to Psychology: Chapter Notes 1- 54753 Words Ã |Ã 20 Pages * Twin St udies * Monozygotic twins * Dizygotic twins * Adoption studies October 29th, 2012 Chapter 3: The Voyage Through the life span LO1: Prenatal development * Germinal stage * Conception through implanation * Zygote divides and becomes implanted in the uterine wall * Embryonic Stage * Implantation until about 8th week * major organ systems are formed * Genetic code (XX or Xy) causes sex organs to differentiate Read MoreDevelopmental Psychology14091 Words Ã |Ã 57 PagesDISCONTINUOUS) * THE COURSE OF DEVELOPMENT: ONE OR MANY * FACTORS THAT DETERMINE DEVELOPMENT (NATURE/NURTURE) Introduction Child development has many theories with different ideas about what children are like and how they change. Children are beings who change physically, cognitively emotionally and socially. There are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuous? Does one coarse of development characterise all childrenRead MoreDevelopmental Psychology14082 Words Ã |Ã 57 PagesDISCONTINUOUS) * THE COURSE OF DEVELOPMENT: ONE OR MANY * FACTORS THAT DETERMINE DEVELOPMENT (NATURE/NURTURE) Introduction Child development has many theories with different ideas about what children are like and how they change. Children are beings who change physically, cognitively emotionally and socially. There are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuous? Does one coarse of development characterise all childrenRead MoreLifespan Developmental Psychology: An Overview4022 Words Ã |Ã 16 Pagesindividual are part of socio-emotional development that a person reflects while performing an activity. Lifespan development theory is basically an amalgamation of various theories designed after thorough evaluation of human behavior at various stages of ones life. Starting from psychodynamic and attachment theories till social learning theories, they all give an insight about the development of an individuals behavior. In order to understand the concept of lifespan development, it is necessary to understandRead MoreThesis, Ter m Paper, Essay, Research Paper21993 Words Ã |Ã 88 Pagesthat the average number of children per woman has been reduced significantly when compared to the trend in the 1970s, and that young women tend to delay motherhood. South Africa has the lowest fertility rate in sub-Saharan Africa and is at par with other developing countries outside region (Anderson, 2002). In the 1998 South African Demographic and Health Survey (SADHS), it was found that the total fertility rate has declined to an average of 2.9 children per woman (Dickson, 2002). A decline in
Thursday, May 7, 2020
In previous decades one of the most evident modifications in U.S. agriculture has remained in agricultural input markets. The exceptional development in yields and agricultural total factor productivity owes much to biological innovations in crop seeds, development of hybrid crops in the early part of the 20th century, with adoption of high-yielding varieties and modern biotechnology. Development of new types of pesticides and seeds has substantially improved agricultural productivity (). Agricultural input markets have evolved and familyÃ¢â¬âowned and other small businesses gave way to larger enterprises that integrated in plant breeding, conditioning, production, marketing, and other functions. The evolution in the industry was coupled with increasing market concentration in seed and chemicals supply, and widespread mergers and acquisitions further shaped the industry. These dramatic changes have raised significant concerns regarding market power and its influence on agriculture , in general (). These mergers are fueled by the need for increased research and development budgets. Agribusinesses are trying to develop crops that are resistant to climate change as temperatures around the world grow hotter and rainfall grows more erratic. TheyÃ¢â¬â¢re also going to have to feed a lot more people; by 2050, projections show there will be 9 billion people living on the earth. This means there is going to be less area to farm. Ã¢â¬Å"The attempted takeover of Monsanto by Bayer is a threat to allShow MoreRelatedConsequences Of Climate Change On Food Systems1342 Words Ã |Ã 6 PagesThe agricultural sector in the United States contributes largely to both rural and national social and economic development; however, it is greatly affected by climatic changes. As the world population is expected to increase up to approximately nine billion by 2050, climate change affects the stability of food production and poses food security challenges in the US (Hatfield et al. 2014). Smith et al. 2 013, argued that negative impact of climate change on agriculture have a direct impact on globalRead MoreModern Agricultural Biotechnology And Its Potential Usefulness And Effectiveness961 Words Ã |Ã 4 PagesDebates over modern agricultural biotechnology and its potential usefulness and effectiveness are often characterized by deeply polarized stances. Proponents, which include industry advocates as well as some scholars, tout the benefits of increased agricultural productivity leading to positive outcomes for poor and small-scale farmers, as well as hunger alleviation - while critics outline potential negative impacts of this technological package, highlighting the polarization of agrarian social structuresRead MoreThe Case For Continued Agricultural Trade Liberalization1403 Words Ã |Ã 6 PagesThe Case for Continued Agricultural Trade Liberalization Alan Blinder once wrote, Ã¢â¬Å"Economists have the least influence on policy where they know the most and are most agreed; they have the most influence on policy where they know the least and disagree most vehementlyÃ¢â¬ (1987, p.1). This maxim is certainly true when the subject in question is free trade. Despite near unanimity among economists as to the benefits of free trade, the general public remains skeptical and politicians regularly play toRead MoreU.s. Relations : Foreign Relations848 Words Ã |Ã 4 PagesU.S.-Ghana Relations U.S. involvement in Africa in general, Ghana in particular, has shown ebbs and flows according to a broad range of factors including, most notably, political stability, economic growth and safety measures. Probably, Obama s much-hyped visit to Ghana in 2009 is an indication of U.S.-Africa s dynamic relation that has historically been centered on aid. Ghana, a West African country, has witnessed a steady economic growth over recent years, and by virtue of her political stabilityRead MoreAgriculture Is A Vital Part Of Society, And Agribusiness1630 Words Ã |Ã 7 PagesAgriculture is a vital part of society, and Agribusiness is of course the business behind it. While agricultural needs were different in ancient times, farming was always necessary. With agriculture came the domestication of plants and animals. This domestication allowed the human civilization to flourish. With time, new technologies and lifestyles changed the course of agriculture. According to the USDA Census of Agriculture, aging farmers and ranchers, whose average age has risen from 52 to 57Read MoreAgriculture Business and Management Essay example942 Words Ã |Ã 4 PagesI want to major in is Agriculture Business and management. The reason why I want to major in Agriculture Business is because agriculture is an important aspect of every society for its social, economic, and environmental growth. I first heard of this career from my agriculture advisors, at Westminster High SchoolÃ¢â¬â¢s farm, when I was being shown a list of jobs and careers that involved agriculture. I was interested in this career because I have a general interest in agriculture and farming, which isRead MoreEssay on Impacts of Agricutlure on the Environemnt1692 Words Ã |Ã 7 Pageseffects of agriculture Ã¢â¬â water and air pollution, loss of habitats and biodiversity, greenhouse gas emissions, and nutrient losses Ã¢â¬â have received major attention and continue to persist. En vironmental concerns arise from many agricultural activities and sources including concentrated livestock production, pesticide and chemical use, deforestation, drainage of wetlands, soil erosion from cropland, and the use of fragile lands. Damage to Soil Soil erosion from farmland threatens the productivity of agriculturalRead MoreBusa 3000 Country Paper1518 Words Ã |Ã 7 PagesThe territorial size of the country is 2,381,740 square kilometers (919,594 square miles) which is more than three times the size of Texas (U.S. Department of State). Algeria has a population of approximately 34.8 million people, which has tripled since 1960 (Google Public Data). Algeria is a republic, having won independence from France on July 5, 1962 (U.S. Department of State). Much like the United States, Algeria has three branches of government. President Abdelaziz Bouteflika, who has beenRead More Saving American Agriculture Essay982 Words Ã |Ã 4 PagesSaving American Agriculture American agriculture has changed dramatically since the first days of mechanized equipment and large-scale crop production. Ã¢â¬Å"Many conceived of farming as a rewarding life . . . and a source of moral virtueÃ¢â¬ (Mariola, 2005). While presently, many view farming as purely economic in purpose. It has been stated that farming in America is decreasing more quickly than any other occupation. Yet, population increases steadily, making agriculture all the more essential. ManyRead MoreThe Rise Of The Mid Size Farmer Essay878 Words Ã |Ã 4 PagesIn an increasingly globalized world, productivity and efficiency is crucial to the survival of agricultural businesses. Today, a smaller number of farms produce an increasingly larger amount of produce. Since 1920, the average farm size has grown over 300 percent (Ikred). Productivity is at an all time high, and in recent years the U.S. has had a Ã¢â¬Å"tremendous increase in international agricultural trade (Brown, 2011, p. 168).Ã¢â¬ Fo r consumers around the world, this means cheaper, more accessible food
Wednesday, May 6, 2020
You have 7 response papers due throughout the semester. Please see the syllabus for due dates. The prompt/question will be posted one week before the response is due. We will write a custom essay sample on Bhagvad Gita or any similar topic only for you Order Now You may drop 2 responses for any reason. ; Each response is worth 20 points. You will be graded on how well you answer the question or respond to the prompt. This means you should provide evidence from the lecture or readings/films to support what you are saying. While this is not a formal paper, you must use good grammar, complete sentences, and proper citation methods if you choose to quote, for example, the textbook. ; Responses should be -?200-250 words. Please avoid making them much longer. You will lose points if your response is significantly shorter than the word requirement. ; Please type your response and use standard 12 point font and standard margins. ; Papers should be posted on Encounters on the due date no later than 11 PM. Late response papers will not be accepted without proper documentation of illness or emergency. ; The prompt/question for each response will be posted on Encounters by the Tuesday before (-?one week) ItÃ¢â¬â¢s due. ; Remember: These papers are intended to engage with the material and think about the abstract concepts that we will be covering in this course. In addition, these papers give you the opportunity to compare aspects of the tradition and think critically about what we learn. For Response #7-Please respond to the following question/prompt. Answer the following In the context of the Baghdad Gala. Why doesnÃ¢â¬â¢t Aragua want to fight in the war? What reasons does he give? How does Krishna respond? What are the two Identities of the human being? Which one Is more Important and why? What is the goal of life according to the Krishna? How does one achieve It? Clearly explain and make sure to answer all parts of the question. Provide at three direct examples from the Baghdad Gait In your answer. How to cite Bhagvad Gita, Papers
Monday, April 27, 2020
Benefits of the variance analysis/ standard costing Paper There are several benefits of the variance analysis; the variance analysis compares actual costs against budget. If actual performance is better than standard there is said to be a favourable costs variance. E. g. If standard labour cost is 36 but actually works out to beÃ 32 theres a favourable difference ofÃ 4. This means that the costs are lower than expected. However if actual performance is worse than standard this is said to be an adverse or unfavourable variance. Variances are a method of control and can show if the firm is running efficiently. Variances can also be a motivating factor for the staff as if an adverse exists staff must work hard to change the adverse into a favourable in the future. Variance analysis is also classed as a method of appraisal as staff can easily know if they have done well when the variance is favourable. Staff can monitor their progress and assess how well they are performing. Variance analysis helps and is a tool of, Planning function. Control function. Motivating function The variance analysis can be used on any expenditure of the business. There are a number of advantages of using this techniques. We will write a custom essay sample on Benefits of the variance analysis/ standard costing specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Benefits of the variance analysis/ standard costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Benefits of the variance analysis/ standard costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer By calculating variances a firm such as JCC can identify areas of weakness and inefficient practice. If a variance appears to be too high than it can be investigated using an approach called management by exception. This can allow tolerance in the control system. Some firms only investigate variances if they are more than 5 to 10% different from the standard . Disadvantages of the variance analysis/ standard costing It can be difficult sometimes to forecast as obtaining the numbers can be difficulty and costly. Variance analysis can also de motivate staff as it could restrict permanent improvements as the worker might achieve goal and not do more. Variances could also restrict the idea of continuous improvement as just meeting targets and not doing more could de motivate staff and company performance. In some cases to carry out standard costing it can require a business to gather large amount of information. The process can be time consuming and in some cases expensive. Most firms use standards costing as an ongoing process so the costs are ongoing. There are some unforeseen consequences with standard costing. A member of staff in order to achieve a favourable variance might purchase cheap poorer quality materials. This would bring the costs down but it could effect sales as product made with poor material. This could damage the reputation of the firm and losses as low sales. The variances have occurred due to many factors such as the decline in sales, material costs, labour costs and even the marketing of the product. The variances have occurred as the market is in decline and the firm is only aiming its product at the older segment and not at the younger age as they are more interested in computer games. The product is not targeted at the new market but only for those in there 40 60s. Another cause that I believe has resulted in the poor variances is the special order being lost probably due to the firm not meeting production deadlines so as a result the variance has occurred. I believe is the main reason why the variances have occurred and this is because of the machinery is said to be old and not reliable and also the variance targets could be set too high or even too low so this must be investigated to a further extent. The material variance resulted in an adverse this is probably due to the price of the material, the price of the materials could have increased so firm should of searched out for a new cheaper supplier. The budgeted amount was 490 whilst the actual amount was 342 so there was an adverse of 58. More material was used than predicted this I think was probably due to a lot of wastage or even workers making mistakes and wasting materials. Another reason for this variance could be the theft of the material. I think the firm did not take advantage of bulk buying so major discounts were lost and could have resulted in the adverse variance. The material costs could also have been budgeted too low and the firm did not realise the increase in prices, wastage so this could have also hindered the variance. The labour variance also showed an adverse, as the budgeted was 96 whilst the actual came to 105 meaning an adverse of 9. This is another adverse in the firms variance analysis and is caused by the ageing workforce I feel. Most of workers are in their later age and could suffer form illnesses. The main reason I feel the variances have occurred is due to the old machinery the firm owns as it could have broken down and valuable man-hours had been lost whilst the machinery was being fixed. Labour time management and training could also have occurred the variances as the workers could be poorly trained and could not carry lout the tasks in the required times. The power variance is shown to be a favourable in the analysis as budgeted was 4. 8 and actual was 4 so a favourable of 0. 8. This is a positive variance but it is only achieved as the firm has only produced fewer goods as machinery kept on breaking down. The variance could also have been set too low so even as this is a positive variance it musty still be investigated as why it has occurred as a positive. The fixed production cost variance is a favourable by . The budgeted amount was 50 whilst the actual came to 48. This has occurred probably due to good management or even a reduction in fixed costs. If a firm keeps its fixed costs too low they might be emitting vital functions of the business that could reduce the firms efficiency and in return could suffer high costs to the business in the loss of productive efficiency and sales by keeping fixed costs deliberately low. On the bases of my variance analysis I will recommend the following suggestions to the firm so the variances could be minimised. In order to minimise the variances the firm must recognise its operations. The sales variance was relatively high so the firm needs to concentrate and improve the marketing effect. The firms could take such actions as an increase in its advertising campaign, so it is increasing the knowledge of its product. To improve the variance the firm could target a new segment the younger generation with newer model cars and benefits. By effective marketing research and approach the firm should target new customers who would want these benefits. The firm main aim should be effective marketing especially at the newly identified 40 to 60 year olds. Ongoing marketing will increase potential sales thus higher profits can be achieved. The firm is selling nostalgia so variances could be achieved through effective management and by improving standard costs and the overall efficiency of the business. The firm must ensure that the budget costs are equal to actual costs and this can by done effective market research and planning that will result in a efficient firm. All extensive favourable variances that have occurred I feel must be investigated as they could have been set too low and the firm did not budget effectively. The firms number one aim should be to enforce accurate budgets and team working, training and also investment into new machinery and the results will show up in profits. Cellular production could also be used to create job deepening and widening as a result the average work day will became more interesting and worker will work more effectively and also less absentees. By training workers and working effectively the firm would benefit from correct budgets and profit. Bulk buying and extensive market research is vital to successful and must be fully met. I will now construct a sales forecast for the next year. Jan Feb March April May June Low low increase 10000 10000 15000 18000 20000 30000 July Aug September October November Decline high 20000 25000 25000 51000 80000 Dec Total 388800 for year predicted are. High 84800 I came to the above sales forecast conclusions that I have created y referring to the appendix 2 in case study that I had. By using the sales variance I have predicted that that sales will fall. The sales forecast above are my predictions but I have also taken into account the declining market, as children are less interested in toys and more in computer games. So I have decided to have a 10% decline in the sales predictions. I have taken 10% of the original sales prediction of 432000 from last year. The new total I have come to is 388800. A 10% decline. Later on sales that I have predicted should increase as the firm has identified the new market of 40to 60 years olds who are interested in model cars and also the exporting form Taiwan could help the increase of sales. Ensuring that the above recommendations made by me are taken into account. Of effective marketing and management, the control of budget, thus the sales should increase. I must reiterate that marketing should be an ongoing process so the consumers can be informed of what is new and available. The highest sales will be made at Christmas due to the festive season. This is the time of the year where JCC needs to get its marketing policy precise as most firms take advantage of the holiday season and launch many products. At the beginning of the year the sales are very low but gradually they will increase this would be due to the firm employing effective marketing and attracting a new segment. Based on the figures presented in appendix 1 I will calculate the monthly profit using marginal costing.