Budget Management Analysis Essay Example for Free

Budget Management Analysis Essay Cost variance is a way of showing the financial performance of a project. It is the mathematical difference between budgeted cost of work performed, and the actual cost of work performed. Both budgeting and forecasting are financial projections. Looking at the differences between forecasting and budgeting, forecasting is broad in scope and part of strategic planning whereas a budget is more specific and detailed, with expenditure heads specifically matched to sources of income. Cost variances may be either positive or negative figures. Negative figures happen if you spend more on a project than you allowed in your budget. Positive figures result if you spend less on a project than the budget predicted. Negative cost variance figures are almost always a bad thing for a business, as companies cannot always guarantee they can come up with the funds to cover the excess cost. However, positive cost variances are not always good for a company, either. For instance, if customer service or good quality parts are sacrificed for a positive variance, a business may not sell lose clients. Cost variance figures must be examined in the context of the business to determine the true impact those numbers will have. Managers use budget management analysis as a device to make sure that all resources available are being used efficiently. The budgets are determined yearly and are based upon the previous year’s budget and variances. Benchmarking gathers information of the performances and processes from similar organizations and compares the data to help with making improvements. Cost Variance in Budget Management Various strategies are used to control budgets; managers and the chief financial officer of most healthcare organizations have the tools needed to manage the budget. By managing the budget the organization will be better prepared for the financial forecasts, which are the company’s future expenses. Some strategies and tools that will assist with managing the budget are zero based, activity based, performance based, cost variances and benchmarking. Zero based budgeting analyzes every expense within an organization and justifies the need and cost of each. Activity based costing is the gathering of the operating cost data, which is assigned to specific activities such as engineering. The performance dashboard uses the metrics of performance and analyzes the root cause of financial problems. Cost variance analysis looks at the differences of the actual cost and expected cost of an expense. Motivating the staff and informing them of the budget goals is another strategy that may be used to help the organization succeed (Nayab, 2011). Expense Results The expense reports show the difference between the budget and the actual amount spent and the result is called the variance. Variances may be within the budget which is favorable, or over the budget which is unfavorable. The variance is used to predict the budget for upcoming years, help with spending during the current year, and help with evaluating the managers and their departments. To determine the cause of variances the managers must investigate and justify to upper management why the variance occurred. There are a variety reasons for variances, which must be identified and controlled if possible. While analyzing the nursing expense results from various units for a pay period, there were some favorable and unfavorable variances. While reviewing the expense record the paid productive hour’s variance was within the budget and the paid nonproductive hour’s variance was 60 hours over the budgeted hours. The unfavorable variance of paid nonproductive hours may have occurred due to some staff being on modified duty, sick leave, meeting time, or education time, which means they are getting paid with no patient care involved. The overtime percentage of hour’s variance was 7. 5% over the budget and the registry percentage of hour’s variance was 8. 0% over the budget, both are unfavorable. The overtime may have been caused by bad time management, late arrival of the next shift, or working past shift hours due to not enough staff. The increase in the registry hours may have been due to not enough regular staff due to hiring freeze or staff being off for personal or illness reasons. The hours per patient day (HPPD) licensed productive hours was . 13 over budget, the direct product hours was within budget, and the total productive hours was within budget. The hours per patient day over budget may have been caused by the unit being over staffed or also due to the overtime and registry hours. The average daily census (ADC) per unit varied from being within budget to 7. 50 over the budget. The daily census is very unpredictable and depends on the time of year, the admissions from ER or the clinic, and transfers from other hospitals or facilities. Strategies to keep the results aligned with expectations may be done by performance budgeting, which will analyze key areas such as staffing, cost control, increased productivity, and indirect and direct patient care. The activities affected by analyzing these performance areas would be daily staffing calculations, reduced cost to the unit, working more efficiently and better time management, patient care planning, and time spent on patient charting. Offering incentives could also be a good way to involve the staff by informing them of the budget goals. Benchmarking Benchmarking helps to identify performance gaps and identify where improvement is needed. â€Å"Benchmarking is used by large health systems and smaller practices alike as a tool to identify targets and set goals enabling staff to compare the operation’s service, process, and outcomes with those already attaining †best practice† goals† (Borglum, 2008). There are many benchmarking techniques; for the purpose of this paper three will be discussed, financial, performance, and operational. Financial benchmarking is performing a financial analysis and comparing the results in an effort to assess your overall competitiveness and productivity† (Cimasi, 2006). â€Å"[Financial benchmarking is among the more effective techniques for extracting information from a health care enterprise’s historical operating performance and presenting it in a form that facilitates informed judgments that help predict the subject entity’s future operating performance and financial condition]† (Cimasi, 2006). Performance benchmarking involves comparing the performance levels of organizations for a specific process, this information can then be used for identifying opportunities for improvement and/or setting performance targets† (Business Performance Improvement Resources, 2011). â€Å"Performance levels of other organizations are normally called benchmarks and the ideal benchmark is one that originates from an organization recognized as being a leader in the related area† (Business Performance Improvement Resources, 2011). [Performance benchmarking may involve the comparison of financial measures (such as expenditure, cost of labor, cost of buildings/equipment, cost of energy, adherence to budget, cash flow, revenue collected) or non-financial measures (such as absenteeism, staff turnover, the percentage of administrative staff to front-line staff, budget processing time, complaints, environmental impact or call center performance)]† (Business Performance Improvement R esources, 2011). Operational benchmarking embraces everything from staffing and productivity to office flow and analysis of procedures performed, this technique performs a comprehensive assessment considering different aspects of operational and business performance† (iCognitive, 2011). â€Å"Consequently, this model will help companies to improve from decision-making at the strategic level to implementations at the operational level† (iCognitive, 2011). These benchmarking choices were made based on the fact that all three techniques together will focus on the organization as a whole and not just one area, and might improve budget accuracy in future forecast. Covering finances, operation, and performance will incorporate every aspect of the budgets involved in the organization and give mangers the appropriate tools needed to justify and correct variances throughout the year and future years. Conclusion Strategies to manage budgets are used to maintain the actual cost predicted for budgets and to correct variances in cost. Variances may occur at any time, may be internal or external, and in most cases are correctable once investigated by the mangers. Benchmarking is used in strategic management and compares processes and performance to help improve organizations. The use of financial ratios and benchmarking is critical to understanding an entity’s overall historical performance and to the forecasting function of valuation analysis† (Cimasi, 2006). This paper has discussed specific strategies to manage budgets within forecast, compared five to seven expense results with budget expectations, described possible reasons for variances, gave strategies to keep results aligned with expectations, recommended three benchmarking techniques, and identified what might improve budget accuracy, and justified the choices made.

The Material And Process Requirements In Disc Brake Engineering Essay

The Material And Process Requirements In Disc Brake Engineering Essay The disc brake is a device for slowing or stopping the rotation of wheel. Disc brakes can be used on all 4 wheels of vehicle, or combined with disc brakes on the front wheels and drum brakes on the rear. Before we go in detail about the material selection, I would like to discuss the disc brake operation generally to let us understand how a disc brakes able to operate well. When the brake pedal is depressed, a push rod transfers the force through a brake booster to a hydraulic master cylinder. The master cylinder converts the force into hydraulic pressure, which is then transmitted via connecting pipes and hoses to one or more pistons at each brake caliper. The pistons operate on friction pads to provide a clamping force on a rotating flat disc that is attached to the wheel hub. This clamping tries to stop the rotation of the disc, and the wheel. On non-driving wheels, the centre of the brake disc or hub contains the wheel bearings. The hub can be part of the brake disc or a separate assembly between the wheel and hub with nuts or bolts. On driving wheels, the disc is mounted onto the driving axle and may be held in place by the wheel. On front wheel drive vehicles, it can be mounted on the front hub and wheel bearing assembly. The brake caliper assembly is bolted to the vehicle axle housing or suspension. Besides that, in most cases the brake is positioned as close as possible to the wheel, but there are exceptions. Some high-performance cars use inboard disc brakes on its rear wheels. The makers claim improved vehicle handling for this design because it reduces unsprung weight. Moreover, applying brakes can absorb a lot of vehicle energy so friction between braking surfaces generates great heat. Brake parts withstand very high temperatures. Most of the friction area of a disc is exposed to air so cooling is far more rapid than for a drum brake. Unlike with drum brakes, brake fade is rare. Because of their shape, discs tend to throw off water. So after being driven through water, they operate almost immediately. Disc brakes need much higher pressures to operate than drum brakes, so almost all disc brake systems need a power brake booster to help reduce the pedal forces that are needed from the driver. Due to the high forces needed to apply a disc brake, using it as a handbrake is less common. Therefore, some vehicles build a drum brake into the centre of the rear disc to provide for park brake operation. Possible Disc Damage Modes Discs are usually damaged in one of three ways: warping scarring cracking In addition, the useful life of the discs may be greatly reduced by excessive machining. 1.2.1 Warping Warping is caused by excessive heat buildup, which softens the metal and can allow it to be disfigured. This can result in wheel shimmy during braking. The likelihood of warping can be reduced if the car is being driven down a long grade by several techniques. Use of a lower gear to obtain engine braking will reduce the brake loading. Also, operating the brakes intermittently braking to a slower than cruising speed for a brief time then coasting will allow the brakes to cool between applications. The suitability of this is of course, dependent upon traffic conditions. Riding the brakes lightly will generate a great amount of heat with little braking effect and should be avoided. The wheel shimmy during braking is caused by thickness variation of the disc. Tests have shown that high temperature does not permanently warp discs. 1.2.2 Scarring Scarring can occur if brake pads are not changed promptly, all the friction material will wear away and the caliper will be pressed against the metal backing, reducing braking power and making scratches on the disc. If not excessive, this can be repaired by machining off a layer of the discs surface. This can only be done a limited number of times as the disc has a minimum safe thickness. For this reason it is prudent to periodically inspect the brake pads for wear (this is done simply on a vehicle lift when the tires are rotated without disassembly of the components). When practical they should be replaced before the pad is completely worn. 1.2.3 Cracking Cracking is limited mostly to drilled discs, which get small cracks around the drilled holes. These cannot be repaired. Material Requirement for Disc Brake Based on the function and the possible disc damage modes above, certain material requirement for disc brake is needed to be taking into consideration. The material requirements for disc brake are as below: High strength even at elevated temperatures High stiffness (modulus of elasticity) Low density High thermal conductivity Excellent abrasion resistance Good creep resistance 2.0 Material Selection Based on the material requirement for disc brake in section 1.3, Metal Matrix Composites has been chosen as the material for automotive disc brakes. This is because Metal Matrix Composites (MMC) is suitable to use for manufacturing automotive parts such as brake components, brake rotors for high speed trains, bicycles, and others vehicles. 2.1 Introduction to Metal Matrix Composites Metal composite materials have found application in many areas of daily life for quite some time. Often it is not realized that the application makes use of composite materials. These materials are produced in situ from the conventional production and processing of metals. Materials like cast iron with graphite or steel with high carbide content, as well as tungsten carbides, consisting of carbides and metallic binders, also belong to this group of composite materials. For many researchers the term metal matrix composites is often equated with the term light metal matrix composites (MMCs). Substantial progress in the development of light metal matrix composites has been achieved in recent decades, so that they could be introduced into the most important applications. In traffic engineering, especially in the automotive industry, MMCs have been used commercially in fiber reinforced pistons and aluminum crank cases with strengthened cylinder surfaces as well as particle-strengthened brake disks. These innovative materials open up unlimited possibilities for modern material science and development; the characteristics of MMCs can be designed into the material, custom-made, dependent on the application. From this potential, metal matrix composites fulfill all the desired conceptions of the designer. This material group becomes interesting for use as constructional and functional materials, if the property profile of conventional materials either does not reach the increased standards of specific demands, or is the solution of the problem. However, the technology of MMCs is in competition with other modern material technologies, for example powder metallurgy. The advantages of the composite materials are only realized when there is a reasonable cost performance relationship in the component production. The use of a composite material is obligatory if a special property profile can only be achieved by application of these materials. The possibility of combining various material systems (metal ceramic nonmetal) gives the opportunity for unlimited variation. The properties of these new materials are basically determined by the properties of their single components. Figure 1 shows the allocation of the composite materials into groups of various types of materials. Figure 1 Classification of the composite materials within the group of materials Although increasing development activities have led to system solutions using metal composite materials, the use of especially innovative systems, particularly in the area of light metals, has not been realized. The reason for this is insufficient process stability and reliability, combined with production and processing problems and inadequate economic efficiency. Application areas, like traffic engineering, are very cost orientated and conservative and the industry is not willing to pay additional costs for the use of such materials. For these entire reasons metal matrix composites are only at the beginning of the evolution curve of modern materials as shown in Figure 2. Figure 2 Development curve of the market for modern materials Metal matrix composites can be classified in various ways. One classification is the consideration of type and contribution of reinforcement components in particle-, layer-, fiber- and penetration composite materials as shown in Figure 3. Figure 3 Classification of Composite Material with Metal Matrixes Fiber composite materials can be further classified into continuous fiber composite materials (multi- and monofilament) and short fibers or, rather, whisker composite materials as shown in Figure 4. Figure 4 Three Shapes of Metal Matrix Composite Materials 2.2 Reason Selecting Metal Matrix Composites as Material for Disc Brake There are different types of Metal Matrix Composites in the world. But, not all the type of MMCs is suitable to be taken as material for disc brake. Thus, the type of Metal Matrix Composites that can be selected as material for disc brake due to its attractive material property as below: Aluminum Matrix Composites This is the widest group of Metal Matrix Composites. The matrices of Aluminum Matrix Composites are usually based on aluminum-silicon (Al-Si) alloys and on the alloys of 2xxx and 6xxx series which is very suitable to be taken as material for automobile disc brake. Moreover, Aluminum Matrix Composites able to give properties as show below: High strength even at elevated temperatures High stiffness Low density High thermal conductivity Excellent abrasion resistance Besides that, the ideal Aluminum Matrix Composites stress strain curve for continuous unidirectional fiber composites is presented in Figure 5. Generally, this curve consists of two stages. During the stage I, both fiber and matrix remain elastic, during stage II, the matrix deforms plastically and fibers remain elastic. There is possibly a stage III where both matrix and fibers deform plastically, but generally the fibers break before their plastic deformation. Figure 5 Ideal Stress-Strain Curve of a Continuous Fiber metal Matrix Composite Magnesium Matrix Composite Magnesium Matrix Composites are reinforced mainly by silicon carbide (SiC) particles (particulate composites). The material properties of Magnesium Matrix Composites are as below: Low density High stiffness High wear resistance Good strength even at elevated temperatures Good creep resistance Magnesium Matrix Composites are used for manufacturing components for racing cars, lightweight automotive brake system, and aircraft parts for: gearboxes, transmissions, compressors and engine. According to research by Z. Trojanova .P, Department of physics of Metals, Charles University, he run the experiment on Magnesium Matrix Composites to understand its material properties in a more detail way. Figure 6 True stress-strain curve It is interesting to note that the microstructure of AS41/SiC composite exhibits similar features with Mg2Si precipitates on the grain boundaries. Figure 6 shows typical true stress-true strain curve of the ZC63/SiC composite deformed at different temperatures. It can be seen that the flow stress decreases with increasing temperature. At 200-C, the work hardening is close to zero. This indicates a dynamic balance between hardening and softening. The temperature variations of the yield stress and the tensile strength max are given in Figure 7. Figure 7 Temperature dependence of the yield stress and the maximum stress 3.0 Manufacturing Process There are difference manufacturing process way to produce Metal Matrix Composites and here, I would like to focus on few processes which is more suitable to produce disc brake which made by Metal Matrix composites. 3.1 Liquid-State Processes Casting or liquid infiltration involves infiltration of a fibrous or particulate reinforcement pre-form by a liquid metal. Liquid-phase infiltration of MMCs is not straightforward, mainly because of difficulties with wetting the ceramic reinforcement by the molten metal. When the infiltration of a fiber pre-form occurs readily, reactions between the fiber and the molten metal may take place which significantly degrade the properties of the fiber. Fiber coatings applied prior to infiltration, which improve wetting and allow control of interfacial reactions, have been developed and are producing some encouraging results. In this case, however, the disadvantage is that the fiber coatings must not be exposed to air prior to infiltration because surface oxidation of the coating takes place. One liquid infiltration process involving particulate reinforcement, called the Duralcan process, has been quite successful as shown in Figure 8. Ceramic particles and ingot-grade aluminum are mixed and melted. The melt is stirred slightly above the liquidus temperature (600−700 °C). The solidified ingot may also undergo secondary processing by extrusion or rolling. The Duralcan process of making particulate composites by a liquid metal casting route involves the use of 8−12 ÃŽ ¼m particles. For particles that are much smaller (2−3 ÃŽ ¼m), the result is a very large interface region and, thus, a very viscous melt. In foundry-grade MMCs, high Si aluminum is used to prevent the formation of the brittle compound Al4C3, which is formed from the interfacial reaction between Al and SiC. Al4C3 is extremely detrimental to mechanical properties, particularly toughness and corrosion resistance. Figure 8 Casting process for particulate or short fiber MMCs Alternatively, tows of fibers can be passed through a liquid metal bath, where the individual fibers are wet by the molten metal, wiped of excess metal, and a composite wire is produced. A bundle of such wires can be consolidated by extrusion to make a composite. Another pressure less liquid metal infiltration process of making MMCs is the Primex process which can be used with certain reactive metal alloys such as Al− Mg to infiltrate ceramic pre-forms, Fig. 3. For an Al− Mg alloy, the process takes place between 750−1000 °C in a nitrogen-rich atmosphere, and typical infiltration rates are less than 25 cm/h. 3.2 Squeeze Casting or Pressure Infiltration Figure 9 Reactive liquid metal infiltration processes Squeeze casting or pressure infiltration involves forcing a liquid metal into a fibrous or particulate pre-form as shown in Figure 10. Pressure is applied until solidification is complete. By forcing the molten metal through small pores of the fibrous pre-form, this method obviates the requirement of good wet ability of the reinforcement by the molten metal. Composites fabricated with this method have the advantage of minimal reaction between the reinforcement and molten metal because of the short processing time involved. Such composites are also typically free from common casting defects such as porosity and shrinkage cavities. Infiltration of a fibrous pre-form by means of a pressurized inert gas is another variant of the liquid metal infiltration technique. The process is conducted in the controlled environment of a pressure vessel and rather high fiber volume fractions; complex shaped structures are obtainable (3, 4). Alumina fibers reinforced inter metallic matrix composites, e.g., TiAl, Ni3Al, and Fe3Al matrix materials, have also been prepared by pressure casting (5). The technique involves melting of the matrix alloy in a crucible in vacuum, while the fibrous pre-form is heated separately. The molten matrix material (at ∠¼100 °C above Tm) is poured onto the fibers and argon gas is introduced simultaneously. Argon gas pressure forces the melt, which contains additives to aid wetting of the fibers, to infiltrate the pre-form. Figure 10 Squeeze casting or pressure infiltration process 3.3 Sinter-Forging Sinter-forging is a novel and low cost deformation processing technique. In sinter-forging a powder mixture of reinforcement and matrix is cold compacted, sintered, and forged to nearly full density, Figure 11. The main advantage of this technique is that forging is conducted to produce a near-net shape material, and machining operations and material waste are minimized. The low cost, sinter-forged composites have tensile and fatigue properties that are comparable to those of materials produced by extrusion which is suitable for disc brake. Figure 11 Sinter-Forging techniques for producing near-net shape, low cost MMCs 4.0 Conclusion The early Lotus Elise models came with Aluminum Metal Matrix Composite (MMC) brake discs. These brakes were lightweight and a cost effective alternative to the carbon ceramic variations available recently but the only difference is they cannot operate at the same temperatures. As conclusion, based on the research above, I am confidence to said that Metal Matrix Composites is still the best for automobile disc brake in certain situation.

Role of Edutaintment for Safe Motherhood Education

Role of Edutaintment for Safe Motherhood Education THE PRACTICE OF SAFE MOTHERHOOD: CAN EDUTAINMENT BE THE WAY FORWARD? INTRODUCTION The Safe Motherhood concept was delivered worldwide to bring about reduction in maternal mortality. This concept has been successful to some extent but it has been discovered that Nigeria is yet to meet its 75% target of curbing mortality by year 2015 to its lowest ebb. Despite the Safe Motherhood initiative in Nigeria, pregnant and Post-partum women especially those in the rural communities still do not have a favorable disposition to practicing safe motherhood. This could be as a result of poor knowledge of these women about the concept of safe motherhood (Igbokwe and Adama, 2011). However, Mass Media as channels of mass communication is to inform, educate and persuade its audience to accept new ideas and technologies to enhance their living conditions. Edutainment is a form of communication used for the purpose of entertaining and education to create social change. Edutainment uses popular entertainment such as dramas, folklores, documentaries, talk shows and discussions to tackle social issues for the purpose of inciting change and promote positive attitude. Soul City Institute (2013) further defines edutainment as: any communication project that sets out to use popular culture to educate and challenge people. Edutainment is not a theory but a strategy to bring about individual and social change. It uses popular entertainment formats to tackle serious social issues in an innovative and entertaining way Singhal and Rogers (1999) points out that â€Å"Entertainment-through television, radio and music is one of the most effective communication strategies for reaching the public to promote family planning and other public health issues†. Therefore, mass media can shape health beliefs of people while promoting knowledge and awareness of health messages. The Mass media play a major role in peoples everyday lives. This is evident in how routine it has become to watch television, listen to the radio, surf the internet, and read newspapers and magazines. Television as a major tool of information dissemination and entertainment programs is a veritable tool for mass education. Since it is a visual medium, women can see examples of the various family planning methods available and safe health practices can be demonstrated during edutainment programmes. Also, television has the capacity to reach larger groups of women simultaneously thus, helping to facilitate and create awareness amongs t women on prevention and ways to handle health issues they are plagued with. STATEMENT OF THE PROBLEM Reduction in maternal deaths has become the major preoccupation of stakeholders in maternal health today as evidenced by its frequent appearance in most developmental objectives in the world today. It is also the 5th goal in the Millennium Development Goals (MDGs). World Health Organization (WHO) citing Graham indicates that the women dying are in their prime of life: they are crucial to society and the economy; they sustain the next generation; they make up more than half the workforce†. The discussion paper of Tinker et al (2000) reported that â€Å"womens low socioeconomic status and reproductive role expose them to risks of poor health and premature death†. They assert, further, that Womens reproductive biology, combined with their lower socioeconomic status, results in women bearing the greater burden from unsafe sex which includes both infections and the complications of unwanted pregnancy. Over the years, women in Nigeria and Africa, at large, have been plagued with health issues such as high mortality in childbirth. To combat maternal morbidity/mortality and other health issues that women face, there is the need for quality reproductive health services, such as medical care which includes family planning, safe pregnancy, delivery care, treatment and prevention of sexually transmitted infections, such as HIV and AIDS. Kalyani (2007) notes that while health issues on women are rampant and on the increase, the attitude of women towards seeking information on their health is low with little done in research about how women seek information pertaining to their health. Studies have revealed further that not all women understand and are able to process the health messages they come across. An example is the Findings from the National Adult Literacy Survey which indicate that â€Å"almost half of the U.S. adult population has limited literacy skills, and one-quarter is functionally illiterate†. Flores, Weber, Kilker, Dang and Lindsey (2007) observe that this is so as Health information often includes â€Å"technical terms and concepts that are hard to understand, regardless of ones level of education or literacy†. However, reading, understanding, and using health information can be a difficult task for those with limited literacy skills. Thus, the need for media programmes on health, as media cut across literacy level. To reduce these health challenges to their lowest ebb, television as a medium of entertainment and information seek to keep the ‘woman’ educated and informed. There is the need for media education on health a s a result of the complexity and population of the Nigerian society which health workers cannot handle alone. Objectives of the study The general objective of this study is to examine the extent to which edutainment programmes on the broadcast media have helped in promoting the practice of safe motherhood. Other objectives are: To determine if pregnant and post-partum women through Health edutainment programmes on the broadcast media have the knowledge of Safe Motherhood. To find out if pregnant and post-partum women practice the health messages on Safe Motherhood they watch or listen to. Research Questions To what extent do pregnant and post-partum women have the knowledge of Safe Motherhood as a result of health edutainment programmes on the broadcast media? What is the attitude of pregnant and post-partum women to the practice of Safe Motherhood? Scope of the study This thrust of this study is to investigate the extent to which edutainment programmes on the broadcast media have helped in promoting the practice of safe motherhood. This study will cover pregnant and post-partum women in Ilisan Community within the ages 15 to 49 years of age. Ilisan community is a town located in Ikenne Local government area of Ogun state. It is a community that has a number of her female populations is either illiterate or semi-literate. It is also a community that has a high rate of teenage pregnancy. LITERATURE REVIEW Safe Motherhood Geefhuysen (2000) defines Safe Motherhood as is the â€Å"culmination of services for women from the beginning of life and the ability to choose when to become pregnant†. The concept of safe motherhood includes taking necessary steps when preparing to get pregnant such as adequate preparation for the well- being of the mother and the growing fetus before conception and taking appropriate measures to ensure successful delivery. The purpose of Safe Motherhood initiative is to decide when to get pregnant through the use of contraceptive to promote family planning, prevent maternal mortality by saving for possible maternal emergency while receiving healthcare delivery service from a trained provider. This is affirmed by Igbokwe and Adama (2011) who pointed out that â€Å"safe motherhood is aimed at preventing maternal and prenatal mortality and morbidity. It also enhances the quality and safety of womens live through the adaptation of combination of health and non- health strateg ies† Maternal mortality The issue of maternal mortality has been a growing concern to world leaders and stakeholders in this field. â€Å"Maternal mortality is a single most important health issue facing obstetricians, gynecologists and Nigerians† (Society of Obstetric and Gynecology of Nigeria- SOGON). This problem arises from unequal power between men and women in sexual relationships which expose women to involuntary sex, unwanted pregnancy, and sexually transmitted infections including HIV and AIDS (Tinker, Finn and Epp, 2000). The world maternal ratio also necessitated the 5th Millennium Development Goals to have reduced maternal mortality ratio (MMR) by year 2015. The recent report by United Nations Fund for Population Activities UNFPA (2014) shows that: Globally, the maternal mortality ratio dropped by 45 per cent between 1990 and 2013, from 380 to 210 deaths per 100,000 live births. Worldwide, almost 300,000 women died in 2013 from causes related to pregnancy and childbirth. Maternal death is mostly preventable and much more needs to be done to provide care to pregnant women. Health Messages and Edutainment Programmes Yahaya, Fadairo and Ogunele (2009) explain that information, entertainment and education are very important to women. Therefore, health communicators should always include some elements of information, education and entertainment in their health and other development messages targeted at women in order to attract or gain their attention. They summarised from their study in Lagos that women experienced a serious improvement in knowledge and a positive change in their health behaviour as a result of watching and listening to various health programmes on Entertainment-Education channels. For instance, 61.2% indicated serious improvement in knowledge, while 59.8% had a positive change in their health behaviour due to programmes on family planning on television and radio respectively. Also Farhana Ahmed (2008), in their report, affirms that mass media techniques that combine entertainment with health education are particularly effective in producing behaviour changes. This they discovere d in their findings on a soap opera in Tanzania â€Å"Twende na Wakati† (Let’s Go with Times) â€Å"which has influenced about one- fourth of its listeners to adopt family planning methods and HIV/ AIDS prevention while 65.5% of the participants said they discussed pregnancy and maternal health issues after the campaign† Also, several studies, Singhal and Rogers, 1999; Brown and Singhal, 1999 and Tufte, 2002 point out that Entertainment-through television is one of the most effective communication strategies for reaching out to the public to promote social change. Singhal and Rogers (1999) also notes that television soap operas, popular music, street theatre and comic books have all been used to educate the public about such health issues as family planning, HIV and AIDS prevention, environmental health, female equality, improved sanitation, female genital mutilation (Singhal, Rogers, 1999). Findings from their study showed that entertainment-education in developing countries confirm that the strategy changes behavior. Methodology Design: The structured questionnaire for the survey was designed in English but the data collectors were trained to interpret the questions in the local dialect. The design is considered appropriate because the study will essentially focus on people. Setting: The study was carried out in Ilisan Remo, Ogun State. Ilisan is a community located in Ikenne local government area of the state. It has a primary health care center, a teaching hospital owned by Babcock University and a few other privately owned hospitals that provide medical care. Ilisan also have a couple of Traditional Birth Centers which a great number of pregnant women visit. Procedure: a total of 110 copies of the questionnaire were distributed. The copies of the questionnaire were administered at homes, shops, the market place, private offices, hospitals, institutions, churches and mosques. 100 were returned and analysed using descriptive statistics such as frequency tables and percentages. Brown, W. and singhal, A. (1999) Entertainment-Education Media Strategies for Social Change Promises and Problems. In Demen, D. and VIIInnmath, K. (ed.), Mass Media Social Control and SocIal-Amea. Iowa: Iowa State Univenity Press. Retrieved from http://utminers.utep.edu/asinghal/Articles%20and%20Chapters/singhal_usdin_scheepers_goldstein_japhet.pdf Farhana, S. Ahmed, J. (2008).Entertainment-Education to Promote Safe Motherhood: In the Context of Bangladesh. Canadian Social Science 4(4). Canadian Research Development Center of Sciences and Cultures. Retrieved from http://www.questia.com/read/1P3-1584808581/entertainment-education-to-promote-safe motherhood Flores, L., Weber, K, Kilker, P., Dang, P. Lindsey, L. (2007). Health Education Efforts in Uncertain Times: Helping to Ensure Healthy Pregnancies in a Time of Crisis. American Journal of Health Education. Vol 38(4). Gale Group Geefhuysen, C. (2000) Safe Motherhood in Indonesia: A Task for the Next Century. In: Berer, M. and Ravindran, S. (ed.) Safe Motherhood Initiatives: Critical Issues. Retrieved rom http://www.rhmjournal.org.uk/publications/SafeMotherhood.pdf Igbokwe, C. and Adama, G. (2011) knowledge and practice of Safe Motherhood among childbearing mothers Attending maternal and child health (mch) Clinics in nsukka health district. Journal of Research in Education and Society Vol.2(1). Retrieved from http://www.icidr.org/jres_v2nos1_april2011/Knowledge and Practice of Safe Motherhood Initiative (SMI) among Childbearing Mothers attending Maternal and Child Health (Mch) Clinics in Nsukka Health District.pdf Kalyani, A. (2007). Information-Seeking Behavior of Women in Their Path to an Innovative Alternate Treatment for Symptomatic Uterine Fibroids. Journal of the Medical Library Association, 95(2): 164-172. Retrieved from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1852624/ Soul City Institute (2013) Edutainment: Using stories media for social action and behaviour change. Retrieved from http://www.google.com.ng/url?sa=trct=jq=esrc=ssource=webcd=2ved=0CCIQFjABurl=http%3A%2F%2Fwww.soulcity.org.za%2Fresearch%2Fpublished-articles%2Fedutainment-using-stories-and-media-for-social-action-and-behaviour-change%2Fdownloadei=VnP9VNuaI8vfapqSgYAOusg=AFQjCNFzf-ESEywiAXHtnk-_U6bJe_jkAAsig2=QdJ7fbpcrFiNaSEMB4mSNQbvm=bv.87611401,d.d2s Singhal, A. Rogers, E. (1999). Entertainment-Education: A Communication Strategy for Social Change. Mahwah, NJ: Lawrence Erlbaum Associates. Retrieved from http://www.questia.com/read/57758858/entertainment-education-a-communication strategy SOGON, (N/A).Fact Sheet on Reproductive Health in Nigeria: Facts and Figures. Tinker, A., Finn, K. Epp, J., (2000). Improving Women’s Health Issues and Interventions. Health, Nutrition, and Population Family (HNP). The International Bank for Reconstruction and Development / The World Bank. Washington, DC 20433 Tufte, T. (2002) Edutainment in HIV/AIDS Prevention. Building on the Soul City Experience in South Africa. In: Servaes, J. (ed.), Approaches to Development Communication, Paris: UNESCO. Retrieved from http://www.unesco.kz/publications/ci/hq/Approaches%20Development%20Communication/CHP13.PDF UNFPA (2014). The Millennium Development Goals Report. Retrieved from http://www.un.org/millenniumgoals/2014%20MDG%20report/MDG%202014%20English%20web.pdf WHO (World Health Organization) (2013, February 6-7). Meeting to Develop a Global Consensus on Preconception Care to Reduce Maternal and Childhood Mortality and Morbidity. A Meeting Report presented at the World Health Organization Headquarters, Geneva. Retrieved from http://www.who.int Yahaya, M., Fadairo, S and Ogunele, A. (2009). Attitude and the Effect of Health-based Entertainment-Education Strategies on the Knowledge and Behaviour of Women in Lagos State. International Journal of Agricultural Economics Rural Development 2 (1): 2009. Retrieved from http://www.ijaerd.lautechaee-edu.com

How To Rejuvenate A Mature Bus :: essays research papers

The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems which led to re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate legislation in the 1930s forcing companies to provide externally published financial accounts. Management accounting is primarily focused as a decision making tool for running a business, hence they require more flexibility. According to Kaplan management accounts have become a subset of financial accounts and that they reflect more on the external rather than internal requirements of the company. Most of the managerial decision-making and control systems in use in the late 1980s were described by Johnson and Kaplan as stagnant. As a result, they went onto research in new accounting systems raising the profile of internal accounting systems by use of financial and non-financial measures although their work was seen as controversial by Drury but is now considered of key importance to manufacturing industries aiming to become world class. This essay aims to discuss the ways in which new management accounting techniques can bring life into mature businesses, in particular those using non-financial measures. Most companies still use the same cost accounting and management control systems that were developed decades ago in a competitive environment drastically different from today. These systems have major drawbacks described below: „h They distort product costs i.e. absorption of production overheads into product costs for the purpose of stock valuation. The external financial reporting process was purely driving this allocation of overheads for stock valuation. „h They do not produce the key non-financial data required for effective and efficient operations, hence they are of little help to operating managers ¡Ã‚ ¦ seeking to reduce costs and improve productivity. „h The data produced reflected on external reporting requirements far more than the reality of the new manufacturing environment. „h Failure to provide accurate product costs as they were distributed by simplistic and arbitrary measures usually direct labour based. „h The short term profit pressures led to a decline in long term investment. These poorly designed or outdated systems can distort the realities of manufacturing performance. As companies become more efficient by using new technologies, labour costs are accounting for a smaller proportion of a company ¡Ã‚ ¦s overall cost, hence the allocation of overheads to labour hours will become irrelevant and counter-productive to the company ¡Ã‚ ¦s operations.

Feedback Stress: Does Auditory Feedback Negatively Affect Performance o

The Stroop Effect In his historic study, Stroop found that reading names of colors interfered with individuals’ ability to name the ink color the word was printed in when the two differed (i.e., the word â€Å"BLUE† written in red ink) (1935). However, the basis of this phenomenon can be traced back to Cattell who found that naming colors and pictures took twice as long to accomplish than reading the word these colors or pictures represented (1886). He concluded that this was due to reading being an automatic process while identifying colors or pictures requires a conscious effort (Cattell, 1886). MacLeod (1991) reflects that it was Cattell’s work which strongly influenced future psychologist including Stroop. In his experiment, Stroop investigated how the reaction time to name colors increased when it conflicted with the automatic process of reading. He broke down his experiment into three parts. In the first, he tested how reading the name of a color printed in a different ink color (i.e., BLUE) differed from reading the name of a color printed in black ink (i.e., BLUE). The difference between the name of the color and the ink color it was printed in caused a slight interference resulting in an increased reaction time of 2.3 seconds (Stroop, 1935). In the second part of his experiment, Stroop (1935) looked at reaction time differences between naming the color of solid blocks (i.e., ââ€"   ââ€"   ââ€"   ââ€"   ââ€"  ) versus naming the color of the ink not the name of the color (i.e., responding â€Å"RED† for BLUE). He found that participants required 74% more time to name the color of the ink when it did not agree with the name of the color (Stroop, 1935). Stroop concluded that it was the interference between the automatic process of reading the na... ...oop: An interference task specialized for functional neuroimaging – validation study with functional MRI. Human Brain Mapping, 6(4), 270-282. doi: 10.1002/(SICI)1097-0193(1998)6:4 Cattell, J. M. (1886). The time it takes to see and name objects. Mind, 11(41), 63-65. MacLeod, C. M. (1991). Half a century of research on the Stroop Effect: An integrative review. Psychological Bulletin, 109(2), 163-203. doi: 10.1037/0033-2909.109.2.163 Richards, A., French, C. C., Johnson, W. Naparstek, J., & Williams, J. (1992). Effects of mood manipulation and anxiety on performance of an emotional Stroop task. British Journal of Psychology, 83, 479-491. Shor, R. E. (1975). An auditory analog of the Stroop test. Journal of General Psychology, 93, 281-288. Stroop, J. R. (1935). Studies of interference in serial verbal reactions. Journal of Experimental Psychology, 18(6), 643-662.

Atheistic Existentialism †Life Domains Essay

Directions: Complete the â€Å"Atheistic Existentialism† column in the table below by filling in the cells from information provided in the textbook. Atheistic Existentialism / REALITY The only reality for an AE is the one they create for themselves†¦everything is matter – everything is connected as some form of matter or energy and in a cause and effect relationship Atheistic Existentialism / KNOWLEDGE The only knowledge comes from our own senses. Atheistic Existentialism / HUMAN NATURE To an AE – humans are allowed free-will, personalities and consciences – but don’t have any reason to do anything with it Atheistic Existentialism / HUMAN PROBLEMS Their problem is that they can’t deal with the fact that they have human personalities and tendencies – but don’t know why, or what to do with it Atheistic Existentialism / SOLUTIONS TO HUMAN PROBLEMS Humans alone have the only solution to their problem and the more they evolve the better they’ll be at fixing them, so live as if your inner desires do have some meaning and try to make an impact on the world. Atheistic Existentialism / HUMAN VALUE Truly there is no ultimate value of a human life, but Humans can have value because they create their own reality by making their own choices – good or bad. Atheistic Existentialism / HUMAN PURPOSE Our only purpose – according to an AE is that of making yourself into who or what you wish to be, otherwise there is no purpose. Atheistic Existentialism / ETHICS Ethics – Schmethics†¦As long as you make a conscience choice to do something – good or bad – you are determining what your ethics are. not living by the laws of man, or any other guide. Atheistic Existentialism / SUFFERING Nothing good comes of it – there is no purpose for it – so don’t do it. Atheistic Existentialism / MEANING OF LIFE. There is no real meaning – each individual is able to determine what life means to them by their choices to be or not to be, do or not do, etc. Atheistic Existentialism / HUMAN DESIRE Kill it! Don’t be led by your inner needs, wants, voices, it is absurd to follow these â€Å"accidental causes† of evolution – because you don’t need anything more than the basics to survive. Personal Reflection Directions: Briefly summarize your personal reflection on the information that you have entered into Tables 1 and 2 in this assignment. It is interesting to see the â€Å"evolution† of these 3 worldviews. From the Naturalist who views everything as natural in it’s existence – you exist based on your senses and experiences alone to the Secular Humanist with their realization that humans are wonderful – great creatures with personalities and determinations, but it doesn’t matter†¦to the Atheistic Existentialist (AE) – who finally realizes that the innermost feelings and desires we have as humans do exist, but would be better off â€Å"killed† or cut out than to be nurtured and followed. To me – It is just man’s way of not wanting to give credit where credit is do! So many people feel they have to â€Å"give up† so much to follow God. The only way Satan can â€Å"win† is to have more souls in his army than God. He finds our weaknesses and zeroes in on them to keep us from realizing the truth. Man’s ego and sense of self is historically his ruination. It’s easy to see how in these days, these 3 views – all making humans the only thing that matter and by crossing out God, satan is able to lead many astray.

Assessment Sheet Essay

Sheet What are three key things you learned about the Dark Ages in this lesson? Please be sure to include at least two complete sentences for each one. In Norman settlements, Lords controlled the villages as well as ruling and governing their land. Lords were oftentimes knights and served the king Norman settlements were surrounded by a wall that encompassed the lord’s house, and the rest of the village and the lord’s house usually had yet another wall. The village usually contained a stockpile of food, a well, and weapons. The idea is that they would have everything that they needed to survive within the walls, in case of an attack. Old English resembles modern English, but not very closely. One must remember that old English was only a component of the languages that formed together to make modern English. Latin, Celtic and German were blended together and reformed over time to make today’s English. Christianity wasn’t always the main religion of ancient Britain. It only became truly popular and dominant after the romans had been ran out of Britain and the Germanic tribes formed together to make the Anglo-Saxons. Explain two things that you would still like to know about the development of Old English. Please be sure to include at least one complete sentence for each one. I would like to learn more about the Modern English words that show roots in German Latin and Celtic. I would enjoy studying which language our grammar is based off of, and how we mixed certain rules in grammar from different languages. In one paragraph, describe how the language of English evolved during the Dark Ages. What were the influences that changed it over the years? Which ethnic backgrounds were involved in this evolution? Please write at least four sentences for this response. Old English gets its roots from the Celtic language that was spoken in ancient England. The romans invaded, and sent the Celtic population north and into Ireland. The clashes with the romans brought a little Latin into the language. When the Germanic tribes invaded the language also adopted a little German and the mix was known as Old English.