Benefits of Activity Based Costing Essay Example for Free

Benefits of Activity Based cost EssayIn crop to make a profit on action, the firm would have to charge a price that is wideer than the cost of overlapion. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and in that respectfore, to avoid losses at all possible costs the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production.The operating or overheard expenses of an enterprise ar generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this arranging of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in or der to increase their revenues (Cooper, 1988). It is but commonsensical that companies whitethorn work on cutting their costs once they know what is driving these costs.By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to direction instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that be more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional method actings of costingIdentifying the most and least profitable customers, products and channels. Determine the true contributors to and detractors fromfinancial performance. Accurately predict costs, profits and resource requir ements associated with changes in production volumes, organizational construction and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate best Marketing Mix.Enhance the bargaining power with the customer. Achieve better Positioning of products. (Activity Based Costing, 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically compound system of manufacturing. Activity based costing may inspection and repair such businesses non only to understand but also to control their operating expenses so as to increase their revenues (OGuin, 1991, p. 76).Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. A s mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to contrary markets? (OGuin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very easily be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to sterilize which of their customers and products are generating revenues and which are not (OGuin, p. 76). OGuin describes another benefit of the activity based costing system thusEven with a di verse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability plausibly varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they tolerate erect barriers to entry. (p. 76). Also according to OGuin, the activity based costing system provides not only strategic but also tactical benefits to businesses that fulfill it.Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with simplification of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (OGuin, p.76). In the twenty first century, companies that have a competitive edge are those that entertain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has rick increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce weeny quantities. Activity based costing system can help businesses tremendously to light upon these goals.What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business ac tivities and therefore their involvement in business operations. So, for example, whenever they notice a mound of papers they would see overhead costs, leading them to the following questions Why do we have so many bills? Why are there so many process involved in our purchase orders (OGuin, p.76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (OGuin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others.Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing immix or positioning of its products. If products an d customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. by and by all, it is only possible to improve inefficient processes.Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http//www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing Part One What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. OGuin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL CCH Tax and Acc ounting.

Globalisation Book Review Essay Example for Free

Globalisation Book Review EssayThe world miserliness is becoming more global in its format. People may not be able to realize the correct depth of this globalization trend and the complexities it creates for the state. inter depicted objectist p bentagees have a huge impact on our daily lives. Right from morning till night we are in the habit of using multifariousness of goods and services make by opposite countries of the world. The globalization trend started after World War II. U. S. economy became the strongest economy at that time and U. S made their dominance worldwide in almost all major industries.Businesses were forced to build new plants and other facilities, and citizens turned to their work as a offset of economic security. Gradually the economy developed and each country developed a competitive advantage in those circumstances. With the passing of time those advantages are macrocosm exploited to their maximum. ENVIRONMENT OF GLOBALISATION Environment refers to the totality of all the factors which are external to and beyond the control of individual global business enterprises. Environment furnishes the macro-context, the business firm is the micro-unit.The surroundingsal factors are essentially the givens within which firms and their managements must operate. The value system of society, the rules and regulations laid down by the Goernment, the monetary policies of the central bank, the institutional set-up of the country, the ideological beliefs of the leaders, the attitude towards foreign capital and enterprise, etc. , all constitute the environment system within which a global firms operate. These environmental factors are many in numbers and various in form.Some of these factors are totally static, some are relatively static and some are very dynamic they are changing every now and then. Some of these factors can be conceptualized and quantified, while others can be only referred to in qualitative terms. The environmental facto rs generally shift from country to country. The environment that is typical of Germany may not be found in other countries like the USA, the UK, and Japan. There may be some factors in common, but the order and intensity of the environmental factors do differ between nations.The magnitude and direction of environmental factors differ over regions within a country, and over localities within a region. The environment differs not only over space but in any case over time from country to country. We can talk of profane patterns of environment, i. e. , past, present and future environment. Sometimes the environment may be classified into market environment and non-market environment depending upon whether a global firms environment is influenced by market forces like demand, supply, number of other firms and the resulting price competition, or non-price competition, etc., or by non-market forces like Government laws, social traditions, etc. Further, we may classify the environment in to economic and non-economic. Non-economic environment refers to social, political, legal, educational and cultural factors that affect state functioning. Economic environment, on the other hand, is given shape and form by factors like the fiscal policy, the monetary policy, the industrial policy resolutions, physical limits on output, the price and income trends, the disposition of the economic system at work, the tempo of economic development, the national economic plan, etc.The non-economic environment has economic implications just as the economic environment may have non-economic implications. Since the environment is the sum total of the history, geography, culture, sociology, politics and political economy of a nation, the interaction between economic and non-economic forces is bound to take place affecting the society functioning. ECONOMIC FINANCIAL FACTORS Analysis of the business environment in any economy, we may examine the basic propositions as 1. Business is an econom ic activity. 2. A business firm is an economic unit.3. Business finis- do is an economic process. These propositions may be examined separately or jointly to justify the study of the economic environment of global business. Business is an economic activity An economic activity involves the task of adjusting the resources to the targets, or the targets to the resources. An economic activity may assume different forms such as consumption, production, distribution, and exchange. The nature of business differs, depending upon the form of economic activity being undertaken and organized.The manufacturer is chiefly concerned with production the stock exchange business is mainly concerned with the buying and selling of shares and debentures the business of Government is to run the administration. The Government may also own, control and manage enterprises. These examples can be easily multiplied. The point is that each business has a target to achieve, and for this purpose each business has some resources at its disposal. Sometimes the target has to be matched with the given resources, and sometimes the resources have to be matched with the given target.Either way, the task of business is to optimize the outcome of economic activities. A business enterprise is an economic unit A business firm is essentially a transformation unit. It transforms inputs into outputs of goods or services, or a combination of both. The nature of input requirements and the type of output flows are determined by the size, structure, location and efficiency of the business firm under consideration. Business firms may be of different sizes and forms. They may undertake different types of activities such as mining, manufacture, farming, trading, transport, banking, etc.The motivational objective underlying all these activities is the same viz. , profit maximization in the long run. Profit is essentially a surplus value the value of outputs in excess of the values of inputs or the surplus of revenue over the cost. A business firm undertakes the transformational process to generate this surplus value. The firm can grow further if the surplus value is productively invested. The firm, therefore, carefully plans the optimal allocation of resources (i. e. , men, money, materials, machines, time, energy, etc.) to get optimum production. The entire process of creating, mobilization and utilization of the surplus constitutes the economic activity of the business firm, Business decision-making is an economic process Decision-making involves making a choice from a set of alternative courses of action. Choice is at the root of all economic activity. The question of choice and evaluation arises beca practice of the relative scarcity of resources. If the resources had not been scarce, an unlimited amount of ends could have been met.But the situation of resource constraint is very real. A business firm thinks seriously about the optimum allocation of resources because resources are limited in supply and most resources have alternative uses. The firm, therefore, intends to get the best out of given resources or to minimize the use of resources for achieving a specific target. In other words, when input is the constraining factor, the firms decision variable is the output. And when output is the constraining factor, the firms decision variable is the input.Whatever may be the decision variable, procurement or production, distribution or sale, input or output, decision-making is invariably the process of selecting the best getable alternative. That is what makes it an economic pursuit. Since business is an economic activity, a business firm an economic unit, and business decision-making an economic process, it is the economics environment of business which is the primary consideration in evaluating the business policies, business strategies and business tactics of a corporate entity in any global economy.

Steinbecks of Mice and Men and the Pearl Essay Example for Free

Steinbecks of Mice and Men and the pearl EssayAlthough tooshie Steinbeck is recognized for the themes of his novels, including the struggles of the working class and social injustice, he is also known for his hand just about use of the literary elements. In two of his novels, Of Mice and Men and The Pearl, Steinbeck uses different types of timberland, diction, and syntax to enhance meaning and strengthen the impact of his message. In Of Mice and Men Steinbeck presents an innocent tone done his character, Lennie, to create meaning in the piece. The tone is brought out through Lennies close following of George, which the reader sees when, he pulled his hat down a little more over his eyes the way Georges hat was, (page 4 OMM). This gives the reader the idea the Lennie looks up to George as a role model, as a son would to his father. This child- wish well perception of Lennie is present throughout the whole of the story and pulls out a strong emotional accompanimentor that gi ves the piece meaning at the close. Steinbeck uses a different tone, one of realization, to enforce meaning in The Pearl.When Kinos, brain cleared from its red concentration and he knew the sound the keening, moaning, rising neurotic cry from the little cave in the side of the stone mountain, the cry of death, (page 114 TP). The shift in his thought process shows the reader that Kinos actions were in protection of the pearl, and not his family. This is one of many scenes in the book that signify the engulfing of Kinos mind in greed. The neglecting of his family gives the reader a sense of check toward Kino and deepens the meaning in the value of the moral that greed is evil.Steinbeck uses different diction in each of these stories, but it serves a common purpose of assist the reader understand the different characters backgrounds and experiences, which increases the meaning of each story. The characters in Of Mice and Men use the unique vernacular of American migrant workers in the 1930s. George uses words like aint and yall and Lennie speaks often about living, offa the fatta the lan, (page 57 OMM). These examples of informal diction give the reader the idea that Lennie and George are untaught and poor.This colloquial diction not only enriches the meaning of the story, but also brings the characters to life. In The Pearl, Steinbeck uses calm and simple diction to better portray the depth of the characters feelings and moods. For example, through his words, Kino shows that the pearl has become more than just a solution to his problems it has become his soul . . . If he gives it up, he shall lose his soul, (page 87 TP) John Steinbeck uses syntax to engage the reader and set the mood of each scene in both books. By doing this, the meaning in each scene is deepened.However, the syntax used in The Pearl is different from that used in Of Mice and Men. In The Pearl, Steinbeck uses listings to portray each scene thoroughly. At one point, he describes the evils of one night, when the coyotes cried and laughed in the brush, and the owls screeched and hissed over their heads. And once some large animal lumbered away, crackling the undergrowth as it went, (page 91 TP). This gives the rest of the scene a sense of depth in its meaning due to the fact that the reader knows all that is happening and feels the tension in the atmosphere.Steinbecks description of the Salinas River at the beginning of Of Mice and Men consists of one long sentence that picks up on all aspects of the scene. On one side of the river the golden foothill slopes curve up to the strong and rocky Gabilan mountains, but on the valley side the water is seamed with treeswillows fresh and green with every spring, carrying in their lower leaf junctures the debris of the winters flooding and sycamores with mottled, white, recumbent limbs and branches that arch over the pool, (page 1 OMM). by this elongated sentence structure, Steinbeck better portrays the joyfulness and tranquilit y of the river, which pulls the reader into the scene and creates more meaning in the actions that scoot place. In both Of Mice and Men and The Pearl, John Steinbeck puts his own twist on tone, diction, and syntax, which gives each novels message more importance and meaning. But the meaning itself is always up to the reader to take from the novel, and read his own life into it, (Prologue TP).

The Properties And Uses Of Bricks Construction Essay

The Properties And practises Of Bricks Construction EssayBrick is a core real that is commonly utilize to build the argue of a create. Clay bricks argon the most common brick type. It is made from sand and corpse and uniformly fire at temperatures between 800C and 1200C. Surface finishes are sometimes applied, e.g. glazed bricks. Glazed bricks are still being produced in abundant quantity and git be obtained from major side of meat brick manufacturers and suppliers. Calcium Silicate bricks is manufactured from sand-lime (calcium silicate). The bricks are pressed under great pressure and steamed in an autoclave. The bricks are smooth, fine textured and light in colourise. The colour of the brick is produced from fabric source, composition and firing temperature.The size of bricks over time has changed considerably. Some betimes medieval bricks were 13 inches by 6 inches by 2 inches. By the late 15th century a brick 9.5 inches by 4.5 inches by 2 inches became the norm and a charter in 1571 stipulated bricks by the measurement of 9 inches by 4.5 inches by 2.25 inches. By the 18th century, 8.25 inches by 4 inches by 2.5 inches brick was introduced. Modern bricks are 8.5 inches by 4 inches by 2.5 inches which is following metrication translated to 215mm by 102.5mm by 65mm. Modern bricks are the bricks that are most used in buildings nowadays.2.1.2 Defect of SizePoor material selection and preparation or underfiring is the important puzzle of oversized bricks. Undersized bricks are caused mainly by poor material preparation, faulty moulds and overfiring.2.1.3 Defect of ShapeThere are m either reasonablenesss which fall in to defects in shape. These are including poor preparation of moulds or moulding technique, faults in stacking, rough handling and uneven ironicing. If the bricks are considerably over burnt, incipient alinement takes place and the bricks, called burrs, provide come out of the kiln or clamp and get stuck together. Burrs are suitab le only for hardcore purposes.2.1.4 Defects of BodyFaults in the raw material can give rise to defects much(prenominal) as jibeing, bloating and laminations. Cracking and warping of bricks, causing incipient weakness, whitethorn be callable to exposure of green bricks to lease sunlight or rapid drying winds. Similar effects will be produced by putting green bricks into the kiln as well as soon. Large parts by chance caused by come down getting onto hot bricks.2.1.5 Defect of AppearanceThese defects are caused primarily by faulty wires in the case of wire-cut bricks. Dark spots are caused by the social exertion of unevenly distri unlessed iron sulphide in the clay.2.2 Types of Brick shit Defects2.2.1 IntroductionMost parts of a building are built using bricks. Nowadays, brickwork defects are commonly shew in buildings. This problem is getting much proficient as days go by. Brickwork defects may cause a lot of problems to the occupants. The main problem encountered in bui lding with traditional outside bearing groyne of brickwork and concrete inside bearing structure is caused by differences in the temperature and wet-induced proceeding. Cracks may be discovered in walls and solutions have to be found to alleviate this problem. (Verhoef, 2001)Brickwork defect which occurs in buildings has a variety of reasons. This is perhaps not surprising when one considers the wide range of contrary bricks and techniques in the formula of building, differences in the look sites and the varied occupational or owner usage of the completed building.Brickwork will deteriorate and decay if not right maintained. Such deterioration can be caused by a number of factors and can take various forms. The main signs that the brickwork is afflicted are surface harvest-festival and staining, efflorescence, loosed brick becoming dislodged, cracks appear through the bricks or howitzer and etc. (Moses Jenkins, 2007)In this sub chapter, the different types of the brickwork defect will be determined. This chapter gives an overview of various types of brickwork defects and understanding the brickwork defects. By identifying the different types of the brickwork defects, it will be easy for the occupants or owners to find out the causes of the defects and subsequently take the suitable remedy methods to address the problem.2.2.2 Brick Wall Settlement any(prenominal) movement in a structuralbrick wall will risk having the bond courses in the wall broken. Any movement in abrick cladding wall which has broken or loosened the connections between the veneers to the underlying structure is potentially dangerous and risk collapsing the masonry.2.2.3 Bulging Brick WallThis is apt(predicate) to be a bond-brick or bond-course failure. This defect is potentially extremely dangerous and immediate action essential be interpreted. If not, it will cause the building to suddenly collapse.2.2.4 Cracks and Bulges in Brick Walls halt and earth lade can push a below-gra de brick foundation wall inwards. The wall is often bulged inwards as well as confronting plain and step cracking and loose bricks will surface over the bulged area. The deadening occurs from slightly above nation level to roughly the frost line.2.2.5 Cracks and Loose BricksNormally, crack and loose bricks are caused by frost, settlement, expansion, diagonal and stair-stepped. These defects often betide at building corners where the roof spillage is concentrated.2.2.6 Loose Bricks and Missing or Lost trench howitzerThis is the movement where the plaster is life-threateningly washed-out by roof spillage or other peeing movement against the foundation. Loose and lost bricks may also occur where wood blocks, originally set into a wall to permit nailing of interior components, is damaged by insects or decay. Similarly, if the wood joists are damaged and change shape excessively or collapsed (insect damage, rot, fire), the collapsing joist can, as its in-wall end moves, damag e the foundation or building wall. Fire cuts on wood joists in brick walls were intended to minimize this damage source by angling the end of the joist where it was set into the wall pocket.2.2.7 Spalling BricksSpalling is caused by water and frost, such as water leaking into a brick structure at any entry point a crack, a brick which has lost its hard surface, or at openings by window and door penetrations. It is exceed to also beware of caulking bricks.2.2.8 Exfoliating-Rust constipation to BricksMasonry wall will have these defects when brick walls have been improperly caulked where caulking should have been omitted. The most common example of this defect is the damage that occurs to a brick wall when a steel lintel over a window or door is caulked tightly between the brick and the steel. Moisture penetrating the brick wall through cracks or mortar joints is trapped around the steel lintel. Rust developing on steel lintels has tremendous lifting power as the rusting exfoliating metal expands, sufficient to crack and damage bricks around the lintel.Improper Repair Mortaron BrickworkDuring repair works, tuck pointing or re-pointing bricks can cause surface spalling of bricks if the mason uses a too hard mortar with game portland message or mortar on soft bricks in a climate exposed to freezing weather. The high portland content means that the mortar will be not only harder, and more water confirmation than the surrounding bricks. Water trapped around the hard mortar can freeze leading to surface spalling of the bricks. This is particularly likely to be seen when a wall has been tuck pointed using hard high-portland mortar where originally a soft high-lime mortar was used and where the original bricks were soft.Salts on BrickworkSalts are a major cause of deterioration. Salt can enter bricks through contaminated water ingress. In coastal areas, table salt can come from the sea and, in winter, the nearby act of road salt is a constant threat. Salt is da mage because it creates a steady expansion of crystals within the bricks. This can eventually force the structure of the brick apart. The source of salt can occur from within the bricks themselves or from the application of contaminated mortars or renders. Brick lined chimney flues are also vulnerable as sulphates can be introduced when flu gasses condense. This is a common defect where a chimney has been sealed without competent ventilation.2.2.11 Efflorescence on brickworkEfflorescence appears as a white powdery deposit on the brick. It is a phenomenon that disintegrable salt faded in water are carried, deposited and gradually accumulated on brick surfaces to form an unsightly scum. Without water, efflorescence cannot occur. The soluble salts may be originated from the raw material of bricks. But in most cases, efflorescence is caused by salts from the external sources such as ground water, contaminated atmosphere, mortar ingredients and other materials in contacts with the bri cks. To minimize the risk, (it can never be completely vitiateed in brickwork exposed to weathering) the building detail should be designed, as far as is possible, to avoid saturation. In other words, safe(p) overhangs, copings and sills with drips, get hold of to be considered. Efflorescence can be helped on its way by sponging down the wall with clean water (avoiding substantial wetting) or dry brushing with soft brushes. Any other give-and-take should be avoided as it may disfigure the bricks.2.2.12 Thermal Movement on BrickworkEvery materials expand or contracts as the temperature of the material changes, typically expanding as its temperature increases and contracting as its temperature decreases. Different materials expand and contract at different rates when they undergo similar changes in their temperatures. Brick veneer can expand and contract approximately. When determining the expansion or contraction of a brick veneer, it is important to remember the effects of the s un on materials. The susceptibility from the suns rays raises the temperature of a material well above the air temperature. On a day when the air temperature is 32 F, the energy from the sun can raise a walls temperature to above 100 F.2.2.12.1 Thermal expansion failures in Structural or Veneer Brick WallsA separate factor that can cause very large movements and extensive damage to brick structures or brick veneer walls is the thermal expansion which occurs across a long or tall brick wall when that wall is heated by intense sun exposure. The photographs show significant thermal expansion damage in a long brick structure.Significant breaks and gapsat vertical brick mortar joints overdue to thermal expansion and perhaps some frost and water damage.Figure1 Significant breaks in mortarHorizontal sliding breaksin brick mortar joints,exposing reinforcing wire to rust, exfoliation, and additional damage from those forces as the exfoliating wire produced still more pressure on the morta r joint.Figure2 Horizontal breaks in mortar quantity crackingfollowing mortar joints near the building corners and where the wall movement was resisted by first story intersecting brick walls abutting at right angles the middle section of the long brick wall.Figure3 Step cracking in mortarCracks and broken bricks at the intersections of brick walls and openings.Figure 4 Cracks and broken bricks(InspectApedia, 2007)2.2.13 Moisture Movement on BrickworkMoisture affects all porous masonry materials, including bricks, mortars and concrete masonry units but in very different ways. These effects must be considered when a combination of these materials is used, such as when bricks rest on a concrete foundation, brick veneer units are used with block moxie up, and when brick and architectural concrete products are used in the same Wythe bands of precast concrete or architectural concrete block in a brick veneer. After their initial mixing or casting, mortar, poured-in-place concrete and co ncrete masonry units shrink as the curing of the Portland cement proceeds. This is an unavoidable consequence of the curing of concrete products and is accommodated in design.2.2.14 Sulphate Attack on BrickworkMost ordinary clay bricks contain sulphates of sodium, magnesium or calcium. These salts are soluble in water, calcium sulphate being less soluble than the other two. Normally, these sulphates are seen as the harmless efflorescence which affect appearance only and need simply to be brushed away. In theory, most brick walls with mortars based on OPC (Ordinary Portland Cement) are liable to sulphate attack. The most vulnerable walls are earth-retaining walls and parapet walls but sulphate attack is a problem also on rendered, and facing brickwork.On rendered brickwork, sulphate attack is manifested by cracking of the rendering, the cracks being mainly swimming and corresponding to the mortar joints below. The rendering may adhere quite well to the bricks early in the attack bu t areas are likely to become disjointed as the expansion of the underlying brickwork causes severance of the bond between the two materials. (Eldridge, 1976)2.2.15 Lime Staining on BrickworkLime staining occurs when calcium hydroxide is deposited on the face of brickwork. Lime staining will quickly absorb carbon dioxide from the air and becomes calcium carbonate. It is virtually insoluble and can only be removed(p) by expert which is a costly treatment. The calcium hydroxide can come from three main sourcescalcium hydroxide caused by the hydration of Portland cementfrom come through lime added to mortarfrom brickwork in contact with wet concrete2.2.16 Porosity on BrickPorosity is an important characteristic of bricks. In contrast to other moulded or pre-cast building materials, the porosity of bricks is attributed to its fine capillaries. By virtue of the capillary effect, the rate of moisture transport in the brick is ten times faster than in other building materials. Moisture is released during day-time and re-absorbed during night-time. The ability to release and re-absorb moisture by capillary effect is one of the most useful properties of brick that helps to regulate the temperature and humidity of atmosphere in a building. This distinctive property makes bricks an admirable building material, particularly suitable for buildings in the tropics. On the other hand, all porous materials are susceptible to chemic attacks and liable to contamination from weathering agents like rain, running water and polluted air.2.2.17 Crack in Brick Faces / FirecracksThe finished appearance of clay brick can vary greatly this is because it is reliant on clay and the manufacturing process. Some products contain cracks of varying degree (sometimes referred to as firecracks) as an inherent feature. Firecracks are usually visible on the product as delivered. However, firecracks can be masked by the texture and surface sands used in the manufacturing process which becomes v isible after the bricks are laid as a result of natural weathering of exposed brickwork.2.2.18 Dampness of the Brick WallMore or less permanent dampness showing more clearly on the internal wall surface from ground level up to a height of about 750mm, but may be higher in severe cases or if the outer face is covered with a non-porous finish. The decorations may be damp, blistered or discoloured, or, if dry, may have been pushed off the wall by a convey or salts which will often be seen as a fluffy crystalline growth. The possible causes of dampness in the brick wall are lack of DPC (damp demonstration course), by-passing of the DPC, and failure of the DPC material.2.2.19 Brick Growth and Expansion Gaps in BrickworkBricks undergo long-term permanent expansion over time. This expansion continues for the life of the brick, but the majority of the growth occurs early in its life. Most general purpose bricks have a coefficient of expansion in the range of 0.5-1.5mm/m (millimeters per m eter) over fifteen years. antecedents can use the value of the coefficient of expansion to accommodate for the growth of bricks by the size and spacing of the control joints. The provision of control gaps or articulation joints between parts of the structure during construction will accommodate movements within the structure over time. Numerous sources of movement exist and includeThe change in size of building materials with temperature, effect conditions and moisture contentThe differential change in size of building materials (for example, cement products shrink over time, whilst clay bricks expand slowly over time)Foundation and footings movementFrame movementFrame shorteningTemperature movementInternal horizontal and vertical movement2.3 Causes of the brickwork defects2.3.1 IntroductionBrickworks are used primarily in the construction of walls. To construct the brick wall required many skills, design, experience, selection of material, and technique. Lack of all expertise may cause the brickwork defects or failure of the building. The defects that occur in brickwork maybe the result of inherent faults, deficiencies in production, design, materials or workmanship, and attack by environmental agents.After the brickwork has been constructed, it maybe meets of various requirements, climate, loading, and occupational in use. It is not surprising that defects happened or occurs frequently.In this sub chapter, the causes of the brickwork defects will be list out. To find out the actual causes of the brickwork defects will be easily for the occupational to take the right remedies right off and reduces the brickwork defects happen.2.3.2 Selection of bricksThe choice of bricks is often influenced by the price but the quality required must also be carefully considered in order to avoid defects developing during the service life of the material. Therefore, the selection of suitable bricks for any particular purpose has often to be a trade-off between appearance a nd enduringness requirements on the one hand, and cost on the other.This is not always possible to assess the quality of bricks by the colour, variability of colour of bricks of the same source and method of production can often be an indication of strength and forte variations.2.3.3 Storage of bricksBricks on site are rarely kept under adequate cover. Defects in the bricks resulting from the lack of adequate protection on the site are rarely apparent before use. However, bad weather conditions can be foul to bricks in that saturation by rain can be responsible for both subsequent efflorescence and decoration defects.2.3.4 meltable Salts in BricksUnder burnt bricks contain a high salt content. The salts come from the raw clay from which the bricks are made, or are formed in the burning process. Most clay bricks contain some soluble salts, but the types and amounts vary appreciably. The effect of the soluble salts on both efflorescence and the more serious problem of disintegrati on of bricks themselves are largely governed by the strength and pores structure of the bricks.2.3.5 Sulphate attackSulphates are salts which are naturally present in industrial waste, gypsum product, clay bricks, flue condensates and in some ground waters. In persistently damp conditions, sulphate will react slowly with tricalcium aluminate forming a compound called calcium sulphoaluminate. This reaction causes the cement mortar or render of the brickwork to expend and eventually disintegrate.2.3.6 Solar RadiationWhile drying out of district by trees is the most common reason for cracking in brickwork, some clay are also very susceptible to drying out by direct solar radiation. The northern facing wall is the most likely to be unnatural and stepped diagonal cracking is the most common symptom, usually occurring at the north east and north west corner of the building. (Loveder, 2000)2.3.7 Migration of moistureThe movement of moisture beneath a building can produce the phenomenon k nown as long term dome and saucer effect. The dome effect is a slow heaving of the soil caused by movement of moisture from the perimeter of the house to its affection, and the saucer effect is moisture moving in the opposite direction, from the centre towards the perimeter. The dome effect causes the walls to tilt outwards and the restraining influence of the roof produces horizontal cracks on the outside wall. These will be wider on the outside surface sort of than the inner.2.3.8 Planting of treeSome of the brickwork defects may cause by big trees roots that plant nearby the building area. When planning to plant trees, the idea to be considering is the strength of the footings under the house. If lack of strength, the roots of the trees maybe grow into the ground under the building and cause the brick wall settlement and cracking.2.3.9 curly-grained settlement of foundationsWhere a particular heavy load is placed on the foundation such as a large column, movement may occur as moisture is squeezed out of the soil or the soil readjusts itself. This consolidation will stop when the soil has finally compacted enough to support the load. Brick wall or masonry wall may crack which may result from movement during compaction.2.3.10 Excessive vibrationDamage caused by vibration from earth tremors, heavy traffic or pile effort is fairly rare, however if the vibration is great enough to actually cause the foundation to move, brickwork cracking or defect can occur. The crack will show up irregularly if the sources of the vibration cannot be removed. (Loveder, 2000)2.3.11 Additional buildingBuilding an addition building onto a house or add more history of houses can impose a load intensity on the soil different that which is there already and so cause differential settlement. Even if the loading intensities are similar, the difference in time between when the two settlements occurred can be enough to create the brick wall cracks.2.3.12 Approach of designDesign of b rick wall is very important. The designer must have the knowledge about the brick experience in chosen the types of brick to be used. The designer must be fully aware(predicate) of the clients needs. Defects often occur because of a lack of understanding of the different types of bricks and the method of construct the brick wall.2.3.13 Lack experience of workerWorkers in the masonry construction is not in strict accordance with the construction and standards, masonry mortar is not full, especially in vertical mortar joints are not full, and even produce dense telephone circuit, seam permeability. In addition, the dry brick on the wall, mortar in the brick water was absorbed, causing low strength of mortar, brick and mortar separation, so that the overall stiffness of masonry fell, gray mortar joints crack.2.3.14 OverloadingCracks of brickwork may result from overloading of the ground on which the building rests, or of the building itself or parts of it. Releasing the load does not necessary allow the masonry wall to revert to its original state since the overloading may have been partially accommodated by a permanent compaction of the bricks. The forces responsible for the overloading may be of external origin, such as excessive wind, or may be internal, such as those arising from the installation of excessively heavy equipment for which the masonry wall was not designed. A change of occupational may have same results.2.3.15 Lack of maintenanceMaintenance must be taken for all the building to minimize the cost of repair work for seriously defects happen. Lack of maintenance will make a small cracks or defects on brickwork change to more serious and serious.2.3.16 Improper soil digest and preparationWhen a builder chooses an area of land to build on, it is important to do some sort of soil compendium and preparation. The analysis will provide the developer and/or builder with enough information to choose the adequate soil preparation and construction strate gy that should be used to develop the land. Improper soil analysis and preparations can be very damaging to a housing development. For example, a builder can discover that the land soil is made up of expansive soil. If this is the case, houses need to have a foundation that will be able to support the changing pressure and consistency of the soil. This is because expansive soil will swell when wet and then shrink once it dries. If one builds on this type of soil and is not aware of it, there will inevitably be issues to handle. There will be crack in the brick wall or masonry wall. The repair of this is very costly and very intrusive. Unfortunately, the reality is improper soil analysis and preparations happen all the time.2.3.17 Negligence of constructionNegligent construction is an unfortunately common occurrence. A builder has to be very careful when choosing a asserter or subcontractor. A builder will sometimes use one contactor for various projects. A contractor may have skill s to install floor tiles but not the know how to build a brick wall. The responsibility can fall on several parties when there is a defect, and thats up to your attorney to determine.2.3.18 Movement of the groundMining subsidence, landslips, earthquakes, or moisture changes of shrinkable clay soil may cause the movement of the ground. The brick wall of the building will be crack because the wall of building has become displaced from the rest without any change in actual size of the materials. In theory, this is possible to reconnect the displace parts to bring the building back to its original condition but in practice this seldom can be done.2.3.19 Acid rainAcid rain is precipitation that is much more acidic than normal rainfall, and the acid rain is usually caused by pollution such as sulfur and nitrogen emissions. Several different mechanisms are operative in the deterioration of brick masonry through the action of acid rain. The bricks are susceptible to acid rain through the s elective dissolution of their glassy phase. The mortar is affected mainly by the reaction of the calcareous components. The soluble salts resulting from these reactions, in solution with rain water or condensed moisture, will migrate through the porous intercellular substance of the masonry. In the places where the water evaporates the salts will be deposited. Repeated dissolution and re-crystallization of these salts leads to the mechanical disruption of the masonry structure. Since the salts will concentrate in the more porous material, either the brick or the mortar will be more seriously affected, depending on their relative porosity.2.3.20 EnvironmentTwo aspects of the environment have been considerably which is wind and temperature. This is because they cause loading to be applied to the structure. The strong wind may cause the brick wall or the whole building move, this may cause cracking to the part of the building. The high temperature applied to the brickwork may cause spa lling and brick prolong to high temperature can lead to surface vitrification. (Swoden, 1990)Table 1 Causes of the brickwork defect and the preventive method to avoid it happenNo.Causes of brickwork defectsPreventive method1.Selection of bricksUse the bricks that are strength and durability2Storage of bricksKeep the bricks under dry place3.Soluble Salts in BricksUse the bricks that are less contain of soluble salts4.Sulphate attackEnsuring the wall does not get and stay in unduly wetted. Use cement low in tricalcium aluminate5.Solar radiationMake sure trees plant far away from the brick wall6.Migration of moistureUse of damp proof course below the brick wall7.Planting of treeMake sure there have no big tree nearby the brick wall8.Uneven settlement of foundationsMake sure the foundation is strong enough9.Excessive vibrationMake sure the foundation is strong enough10.Additional buildingDo not build additional building of brick wall after a long period finish of brick wall11.Approach o f designDesigner must be experienced and knowledgeable12.Unskilled workerMake sure the brick wall is built by skilled worker13.OverloadingBrick wall must be design according to building use14.Lack of maintenanceMust me maintenance the brickwork annually15.Improper soil analysis and preparation come apart the soil properly and make sure the design of brick wall is strong enough16.Negligence of constructionCareful when choose the contractor17.Movement of the groundMake sure the foundation is strong enough18.Acid rainWash or clean the brickwork before it decay or surface treatment19.EnvironmentUse the brick that are strength and durability2.4 Remedies method of the brickwork defects in building2.4.1 IntroductionAs known early, brickwork is one of the largest parts of most of the building. The strength, stability, and durability of brickwork are very important. If lack of all those factor, the brick wall or masonry wall maybe fall down or collapse suddenly.If the brickwork occurs any cr acking or defects, the right method of remedies must be taken immediately. This is to ensure that the occupational or owner use the building under safety and healthy purposes.Brickwork will deteriorate and decay if not properly maintained. Such deterioration can be caused by a number of factors and can take various forms. The main signs that brickwork is suffering are surface growth and staining, efflorescence, loosed brick becoming dislodged, crack appears throw the bricks or mortar and etc. So, the right remedy must be taken to ensure the brickwork do not decay and deteriorate. (Moses Jenkins, 2007)In this sub chapter, the remedies method for various types of defects will be list out. This is to avoid the brickwork defect getting serious in building in construction industry. The defects of brickwork must be repair immediately, if not the defects will be more serious. For example, cracking can be due to expansion or shrinkage the clay brickwork itself.2.4.2 Remedies of efflorescenc eEfflorescence can be minimized by laying dry bricks and by speeding up the drying process after the bricks have been laid by providing good ventilation. The salts that cause efflorescence are soluble in water. Hosing with water will cause the salts to dissolve and be re-absorbed into the brickwork, and then reappear when the brick wall dries out again. Acid or alkaline treatments are not recommended as they increase the salt content of the wall. The best method is simply brush off the deposit with a stiff dry bristle brush after the wall has dried out. Then mooch the surface with a damp synthetic chamois or high suction sponge. Use very little water and rinse sponge frequently in fresh water.2.4.3 Sand-Blasted BricksWhich have been cleaned of old paint, algae, or stains using high pressure sand blasting or possibly even v

Assessment And Classroom Based Assessment English Language Essay

Assessment And schoolroom Based Assessment side Language tasteThe aim of this chapter is to opine at relevant look for studies in recounting to sagacity in the groomroom context, and to explore the role of schoolroom appraisal in more(prenominal) details, with a specific focus on plastic style judgment. It appears that the t apieceers classroom sagaciousness practices and strategies whitethorn directly bushel disciples studying, and this includes young learners.(Oksananot yet with young learners..so what should I put here) Classroom teachers are in the front draw in of assisting learners learning and assessing their performance in the classroom. Thus, the literature review is in general concerned with the role of classroom discernment and the relationship amid classroom legal opinion practices and learning. The following section clarifies some(prenominal) terminalinology and explores the links amid assessment and learning with young speech learners in the EFL context finished a review of literature on experiences of assessment with primary-age learners.2.2 Definitions of assessment and classroom-based assessmentIn this section, the interpretation of the term assessment is give upd and the definition of classroom-based assessment (CBA) is discussed to rear more details of the relationship between assessment and learning in classrooms. In the educational context, the term assessment is often associated with examination for most of the teachers, learners and separate stakeholders. However, testing is only one(a) element of assessment and it echtly encompasses a wider range of factors from tests to dynamic and cooperative activities and tasks. Therefore, it is necessary to clarify the difference between assessment and testing before looking at the definition of classroom-based assessment(Oksana insert page numberwhat?).2.2.1 The distinction between assessment and testingIoannou-Georgior and Sophie (2003 4) provide a broader inte rpretation of assessment they describe assessment as a general term which includes all methods utilize to earn study ab pop childrens knowledge, ability, understanding, attitudes and motivation. Assessment can be carried let on through a number of instruments (for example, test, self-assessment), and can be formal or informal. This definition suggests that teachers may use both(prenominal) formal and informal methods to collect information in relation to learners performance, much(prenominal) as their ability and attitudes, as an try of learning. Ioannou-Georgior and Sophie (ibid) point out that assessment refers to all kinds of methods, whether they are formal or informal, with the aim of collecting evidences of learners learning.(Oksana similar to above, suggestion remove it)The studies of Rea-Dickins(2000), Lambert and Lines (2000) go further to suggest that assessment is a constant ongoing subroutine kinda than a onetime thing. Rea-Dickins (2000) illustrates assessme nt as the general crop of monitoring of keeping track of the learners progress. (p. 376). She highlights that much(prenominal) process is a ceaseless method to monitor the learners performance. Lambert and Lines (2000) in addition show the similar view of point, they define assessment as the process of gathering, interpreting, preserve and using information about pupils responses to educational tasks (p. 4) From their viewpoint, assessment is related to what teachers do during the process of commandment and learning, including gathering, diagnosing, phonograph recordinging and using information about pupils performance and feedback. As can be seen, assessment is a part of both teachers and learners life at heart classroom and is integrated to the process of tenet and learning. It is as well as used to monitor and respond to learners regular work, such as learning activities, tasks and tests.On the other hand, testing refers to a procedure that is used to measure learners ability by teachers and examiners (Rea-Dickins, 2000). jibe to Ioannou-Georgior and Sophie (2003), testing is a procedure with a certain impersonal and is used by teachers to assess learners performance in rank to understand whether the learner has achieved this objective or not. They also point out that testing used tasks or exercises and assigns mark or grades based on quantitative results (p. 4) This seems to suggest that testing is one of the tools that used by teachers to assess their learners ability and is a way to demonstrate what learners have learnt. It also implies that testing is a onetime thing rather than an ongoing process. As can be seen, testing is a procedure with a certain objective and is used to collect quantitative results, in terms of marks or grades. It is used to measure what the learners have learnt and to check whether they have met their goal or not meanwhile, assessment refers to all methods of collecting both quantitative and qualitative data in re lation to learners performance and is a continuous process. (Oksana Yes, but it is classroom based assessment specifically that does this..what?)In fact, through clarifying the boundaries between testing and assessment may help us to get insight into the meaning and definition of classroom-based assessment.2.2.2 Definition of Classroom-Based AssessmentClassroom-based assessment is defined by Airasian as the process of collecting, synthesizing and interpreting information to aid in classroom decision making (2005, p. 2). He highlights the work that teachers motif to take during the process of assessment in the classroom context, with the aim of supporting teachers in decision making, such as deciding what forms of assessment are most appropriate for gaining information about learners learning and quantity achievement. In classrooms, teachers collect data in relation to learners needs, strength, and weakness and try to interpret the information on the basis of teachers own beliefs, capacities and knowledge. They so provide help to learners and may be able to support individual learning needs. Such ongoing processes, including assigning grades, providing feedback and learning opportunities, and modifying the teaching and learning, are aiming to renew, keep track and record learners performance in the classroom. By doing so, teachers may be able to upgrade learners learning and help them to close the gap between their current status and their rump level (Sadler 1989).Further, Mckay describes that classroom assessment or teacher assessment refers to assessment carried out by teachers in the classroom (2006, p. 140). He then notes that classroom assessment may be formative, for instance, when the purpose is to provide feedback to help learners improve learning, or it may be summative, when the purpose is to record and breed pupils achievement and attainment (Rea-Dickins 2000). As can be seen, the purposes for classroom assessment may lead to using assessment i nformation formatively or summatively by teachers. For example, they may need to use formative assessment to identify learner needs and use summative assessment to provide learners achievement to school authorities in the end of a school year. In fact, there are a variety of purposes for teachers to use classroom assessment. Rea-Dickins suggests three objectives of using classroom assessment teaching, nurturing learning, and measuring learning (2000). In other words, teachers may use classroom assessment to modify their teaching methods and materials, provide appropriate help to learners and match the bureaucratic demands.Classroom assessment plays a world-shaking role in collecting information about learners learning and can also be used to support teachers teaching and learning (Rea-Dickins, 2001). It is a continuous and integrated process which can be planned in advance as well as be unplanned, such as observing learners delivery performance during the course of teaching and a ssessment activities. The roles of teachers may have an impact on learners learning in the classroom, whether as facilitators to develop learners spoken actors line development or as assessors to measure learners language learning, (Rea-Dickins, 2008). Teachers may use both formative and summative assessment as pedagogic tools to scaffold learners, mark their teaching, and assign grades for learners in the classroom. It is important for teachers to develop classroom assessment skills and strategies, and bring about positive change in classrooms. The aims of adopting classroom assessment strategies are to support learners learning and teachers teaching, and to meet the ultimate achievement of the curriculum goals.Rea-Dickins (2001) provides a model of classroom assessment which illustrates teachers roles in four stages in the classroom assessment process (see Figure 2.1). It also reveals the fact that teachers may need to play a mediating role in order to deal with various demands from improving learning and modifying teaching. For instance, in stage 1, the plan stage, teachers may be interpreters to explain the learning goals and assessment criteria with learners and evaluators to identify learners needs and levels. They may become supporter in stage 2 in order to scaffold learners and provide feedback to them. As for stage 3, teachers may also need to be interpreters to interpret the learning evidence and improvers to refine the assessment process meanwhile, they may need to be reports to report and record the learning progress to administrative authorities.Stage 1 PlanningIdentifying the purpose for the assessment?(why?)Choosing the assessment activity(how)Preparing the learners for the assessmentWho chooses/decides for each of the aboveStage 4 Recording DisseminationRecording reporting progress toward NCFormal review for LEA or internal school purposesStrategies for dissemination of formal review of learnersStage 2 ImplementationIntroducing the asses sment(why, what, how)Scaffolding, during assessment activityLearner self- peer monitoringFeedback to learners(immediate)Stage 3 MonitoringRecording evidence of achievementInterpreting evidence obtained from an assessmentRevising teaching and learning plansSharing findings with other teachersFeedback to learners (delayed)Figure 2.1 Process and strategies in classroom assessment1However, teachers may not be able to predict the complex interaction between these two assessment purposes before actually utilizeing the assessment active. For instance, teacher-planned summative assessment may also provide formative assessment opportunities for students during the teaching process. Rea-Dickins (2006) points out that the boundary and interaction between formative and summative purposes of assessment cannot be identified in any watertight way in advance, as they will unfold and be enacted through the classroom discourse (p. 183). As can be seen, teachers need to be flexible with their classro om assessment practices and be able to use both formative and summative assessment as pedagogic tools to scaffold learners, adjust their teaching, and assign grades for learners in the classroom. Thus, it is important for teachers to understand the functions of both formative and summative assessments and how to use them to modify their teaching, enhance pupil achievement, and report to school authorities, parents and other stakeholders.2.3 The Functions of Classroom Assessment Formative and Summative AssessmentOn the basis of the definition of classroom assessment (2.2), classroom assessment may be used as a variety of instruments by teachers to collect data in relation to learners needs, ability, knowledge, understanding and performance in the classroom. This seems to imply the primary role teachers play in classroom assessment process and the importance of linking formative and summative assessment to effectively enhance learners learning and report it to other stakeholders, incl uding parents, other teachers, learners themselves, and school authorities. In this section, the functions of classroom assessment, in terms of formative and summative assessment, will be discussed, particularly with assessment for learning, through a review of the literature in relation to the role of both formative and summative assessment in classrooms.2.3.1 The Role of Formative and Summative AssessmentClassroom teachers are in the front line of assisting learners to develop their ability and enhance their learning, thus, it is crucial for teachers to recognize the distinguishable functions and characteristics between formative and summative assessments and to integrate them into everyday teaching and learning. Harlen and James (1997) share the different roles of formative and summative assessment in classroom assessment. They urge the need to distinguish the differences between formative and summative assessment, in terms of the functions and characteristics, and then pertain and wave them together. To reveal the complexities of the differences between formative and summative, some research reports have provided a variety of interpretations to help teachers to clarify the concept of formative and summative assessment. gibe to the report of Task Group on Assessment and Testing, known as TGAT, it defines formative and summative assessment through clarifying the different purposes and timing between them. For formative assessment, teachers may use it to understand the the positive achievements of a pupil (DES/WO, 1988, para. 23) (Oksana This is quite an old reference, is there anything newer/more recent on this point?)and then plan their teaching in order to help the pupil to reach to the next step. It highlights the dynamic process of teaching and learning in the classroom and more importantly, it points out the future direction through using the results of assessment. Formative assessment is a continuous process of adjusting teachers teaching and learner s learning meanwhile, summative assessment is used for systematic recording of learners overall achievement. In other words, teachers may use summative assessment to note learners performance, such as recording the grade or scores of teacher made and standardized tests, after(prenominal) a certain period of time.In 2001, Clarke expressed similar views in providing a clear allegory for formative and summative assessmentIf we think of our children as plantssummative assessment of the plants is the process of simply measuring them. The measurements might be interesting to compare and analyse, but, in themselves, they do not affect the growth of the plants. Formative assessment, on the other hand, is the garden equivalent of feeding and watering the plants directly affecting their growth (p2).As can be seen, the main function of formative assessment is to nurture pupils and improve learning, which is a continuous process of interaction between teachers and learners. For instance, in classrooms, teachers provide guidance for learners toward improvement through formative assessment feedback during the processes of teaching and learning. As for summative assessment, it takes place after the teaching and learning. Teachers may grade or energise judgments in relation to learners learning in order to inform and report to other stakeholders. In the classroom, teachers use formative assessment to help learners learning as well as modify their own teaching methods and materials. They also use summative assessment to assign grades and report attainment at the end of a school year for administrative purposes (Bachman Palmer 1996). As such, formative assessment requires the ability of the teacher to diagnose learners performance, in terms of what causes him or her to get struck, and to help learner to understand what to learn, how they learn, and how well they have learned.2.3.2 Formative Classroom Assessment assessment for learningMore recently, the focus of the classro om assessment studies has shifted from forms of test to the interactions between assessment and classroom learning. This shift also highlights the importance of the improvement of learning through formative teacher assessment. Black and Wiliam (1998) review a variety of agone research studies in relation to classroom formative assessment. They point out that several empirical studies show evidence to support the claim that improving formative assessment do raise standards and help pupils learning, particularly with low ability pupils. They also present evidence in relation to how teachers use formative assessment practices and strategies to enhance pupils learning in the field of general education.A broader explanation of formative assessment is provided by Black and Wiliam, they illustrate that all those activities undertaken by teachers, and/or by their students, which provide information to be used as feedback to modify the teaching and learning activities in which they are enga ged (1998, p.7). Their interpretation not only points out that formative assessment activities can be used by both teachers and learners but also indicates how teachers and students use feedback to adjust the teaching and learning. From this perspective, formative assessment is infix in teaching and learning and can be used to prompt learner learning. Key formative assessment strategies, such as effective teacher feedback, teacher scaffolding, self- and peer- assessment, and raising learners self-esteem and motivation, may be integrated and embedded within teacher-learner(s) interactions(Rea-Dickins 2006).As can be seen, the activities that conduct by teachers, such as observation, teacher made tests, take-home tasks, and learners, including self- and peer- assessment, would provide information to help both teachers and learners improve themselves. Further, Brindley (2001) points out formative assessment should undertake by teachers during the learning process, by doing so, teacher s can use the results to improve instruction (p. 137).In addition, Sadler (1989) connects formative assessment with feedback and believes that feedback to teachers and to learners are separate. He suggests that the aim of using feedback for teachers is to diagnose learners performance and modify their teaching in order to help learners to enhance their abilities meanwhile, for learners, the purpose of using feedback is to monitor their performance and understand their own learning weaknesses and strengths.Further, Tunstall and Gipps (1996, p.393) identify two types of feedback used by teachers in classrooms evaluative and descriptive feedback respectively. They suggest that the former seems to be more close to affective and conative (effort-based) aspects of learning with a performance goal, whereas the latter places the emphasis on the cognitive development with a mastery goal. Teachers act as facilitators in providing descriptive types of feedback, such as making suggestions and q uestioning as part of discussion, rather than directing (p. 401). As can be seen, there is a greater links between descriptive feedback and formative assessment.However, Torrance and Pryor (1998) point out that teacher feedback may have a negative influence on learners, for instance, when the teacher tries to correct learners mistakes which may lead to the impression of learners producing wrong answers. It may even be seen as criticism by the pupils and discourage learners self-esteem. Further, teacher feedback with praise may result in encouraging competition among learners instead of increasing learners motivation. Thus, it is important for teachers to recognize the influences and impact of formative assessment feedback on learner motivation and self-esteem.To sum up, classroom assessment is used by teachers to collect data in relation to the process and attainment of learners with aim of responding to individual needs and curricular demands. Formative assessment is crucial in enh ancing learner learning and closing the gap between learners actual level and potential level. The following section explored assessment of young language learners in a international classroom context through review of past research studies in relation to classroom assessment in practice.2.4Research on Assessment of Young Learners in the EFL ClassroomsIn this section, the relevant research studies of classroom assessment of young language learners are explored, followed by introducing a unique Taiwanese educational context, in terms of learning slope in clandestine ESL schools, as the classroom assessment context in this research.2.4.1 Classroom Assessment of Young Language LearnersRea-Dickins (2000) points out that since the 1990s research studies in relation to assessment for orthogonal language learners has been more in evidence (e.g., Low et al., 1993 McKay et al., 1994 Edelenbos and Johnstone,1996 Breen et al., 1997 Leung and Teasdale, 1997). Language Testing proposes a s pecial issue that is focusing on assessment for young language learners, who ages 5 to about 12, in the school system. The key idea of these reports in this issue is related to a variety of purposes for assessment for young language learners within an early years language learning curriculum which results in raising the awareness of wider issues in relation to assessment of young language learners, such as how the validity of classroom-based assessment is achieved.Teadeale and Leung (2000) draw the attention to the validity of implement alternative assessment and monitoring learners learning performance through teacher assessment. Rea-Dickins and Gardner (2000) also look at the same issue in relation to the implementation of formative classroom assessment, in terms of keeping track of learners language development, in the English as a Second Language (ESL) context. Their findings suggest the potential variables which may influence the validity of teacher assessment during the assess ment procedure. This is followed by Gattullo who explores the way to implement formative assessment in the Italian primary foreign language classroom, where English is taught since grade 3 (age 8). She investigates different formative assessment processes through analyzing classroom assessment discourses and she also observes the everyday interactions between teachers and learners. The results suggest that instead of using formative assessment actions which may be more beneficial for learning, including observing process, examining crossing and metacognitive questioning teachers use more plebeian actions, such as questioning, correcting and judging.Continuing the theme of formative assessment of primary learners in the EFL context, Zangl (2000) provides the methods of assessment to gain information in relation to primary-age learners language skills. She argues that teachers may be able to draw a developmental picture for individual learners, including their general interactional skills and specific language skills, through ongoing assessment throughout primary school. Hasselgren (2000) looks at the innovative ways to develop materials, such as tests, teacher assessment, and learners self-assessment, which can improve both teachers and learners assessment skills in Norwegian primary schools. In the context of Norway, one significant difference is that there is no tradition of testing for young language learners due to local policy. This contributes to high-demand assessment methods, particularly in materials development and task design, and to the implementation of formative assessment, in terms of assessment for learning. Both teachers and learners are further to develop their ability to assess. As can be seen, the national policy is one of important variables that influences teachers attitude towards integrating classroom-based assessment into their everyday language teaching.It is also crucial to take variables, such as learners prior cultural knowledge, teachers knowledge and ability in assessment, and the English curriculum, into account when assessing primary-age learners of English as a foreign language. Teachers should choose and design the appropriate assessment material for Young language learners. The material should be well adapted to learners cognitive and linguistic skills and to their interests.The work of Hasselgren suggests that classroom assessment may be influenced by a variety of factors, particularly by the national policy. These external elements, such as the government policy and English curriculum, may have direct impact on the implementation of assessment, teachers attitude towards classroom assessment and their classroom assessment practices in the EFL context. A brief account statement of primary school English education in Taiwan is explored in the next section to gain insight into a special English classroom in Taiwan.2.4.2 ESL Program in TaiwanEnglish teaching and learning for young learners has become i ncreasingly important in Asian countries, such as Taiwan, China, Japan and Korea, where learners study English as a Foreign Language (EFL) over the past few decades. At this point it is useful to clarify some terminology before introducing the English educational context in Taiwan. The term English as a Second Language (ESL) used in countries, , such as Canada, North America and Australia, which refers to learners who are using English as the medium of instruction in school contexts but who are not English first language (L1) speakers (Rea-Dickins, 2000, p. 115). On the other hand, the term English as Foreign Language (EFL) refers to when English is taught to non-native English speakers in non- English speaking areas, such as Europe, Asia, and Africa.In 1997, the Ministry of Education (MOE) in Taiwan decided to implement curricular and instructional reforms in elementary and junior high school education. virtuoso of the most significant changes is that English courses are officially introduced in grade 3 (age 9) with two 40-minute lessons per week (Ministry of Education, Republic of China, 2010). Since then, learning English has become a popular movement for young learners from the ages of 5 to 12 across the country. Butler (2004) points out that some Asian countries, such as Korea, Taiwan, and Japan, have introduced English language instruction at the elementary school level, with special focus on oral communication skills. Although the officially suggested starting age is 9, most parents want their children to learn English as soon as possible. The assumption of the younger the better in foreign language acquisition is supported by many Taiwanese parents, who believe an early start will help their children to achieve greater proficiency. These factors above contribute to the significant growth in the number of cram schools and private language schools across the country over the last decade.Cram school also known as abuxiban in Taiwan are very common and pop ular in competitive Asian countries, particularly in Taiwan and Japan. The aim of these schools is to help pupils to enhance their achievement scores (Harnisch, 1994 Oneil Fukumura, 1992 Stevenson Stigler, 1992). In 1999, a report from China Central News, on 6 April 1999, stated that at least more than one quarter of elementary pupils attend private language institutions after school to learn English. Tsai and Kuo (2008) report that there are more than 5,000 cram schools in Taiwan. Most English cram schools offer additional after-school teaching to enhance pupils English ability. In particular, numerous so-called ESL schools aim to help Taiwanese learners to learn English as a Second Language (ESL) through using American elementary textbooks and teaching all subjects, including handwriting, computer, music, social science, reading, math, science, grammar, phonics and writing, in English. They also offer an ESL program to kindergarten children of 3 years old up to students in grad e 6 (age 12). In general, kindergarten pupils and grade 1 to 2 learners receive an average of 4 to 5 lessons a day, each 30 minutes long. As for grade 3 to 6 learners, they receive approximately 2 to 3 lessons a day due to their longer elementary school hours. Such ESL schools provide a unique educational context to investigate these ESL English teachers perceptions of classroom assessment and their own classroom assessment practices.

Hazard And Hazard Management Construction Essay

Hazard And Hazard Management device EssayThe saying perseverance is characterized by a relatively mettlesome injury and illness rate compared to other industries. In the past two decades much than 26,000 U.S. construction doers have died at work. That equates to approximately five construction worker deaths every workings day. Safe practices can help eliminate the supposes present in the construction industry, and reduce the number of on-the-job injuries and deaths. The techniques in the construction industry have been improved due to the rapid development of science and technology. However, the constructional hazards are not decreased as expected. To reduce or prevent occupational hazards in the construction industry, some methods were proposed to provide a prevention and improvement technique against occupational hazards. A method was developed to identify important hazard types and hazard causes. Additionally, especial analyses were performed to assess the risk value of th e hazard.2. Hazard and Hazard ManagementHazards identification is the act of identifying the failure conditions or threats which could lead to undesirable events. It may be outlined as a condition, aim, activity or event with the voltage of inflicting injuries or sick health to personnel, injury to property, loss of fabric, or reduction of the cleverness to perform a prescribed operate or combination of those (DOSH, 2006). Paul Everitt and Anthony Price (2004) define hazard as any source or view with the potential to cause harm to the golosh and health of people or damage the environment or to plant / equipment. Because the followence of a hazard is not always obvious, and increases with human interaction a structured and systematic approach is essential in compiling a comprehensive list of hazards.The hazard caution means, the method of implementing counter measures to decrease the chance of hazard.3. The toil features and their relation to the construction hazardTo determi ne that how the project features contribute to construction hazard, it needs to categorize the project to the specific project features and breaking that down into a sequence of stages, and then, identifying all possible loss-of-control incident that may occur during the construction work.3.1. The project features and the sequence of stagesFoundationsbarbPillingStructural activitiesConcrete SlabsCast-in-place cover columns and wallsErecting pre-cast slabsErecting pre-cast wallsForming walls with stone claddingFinishing activitiesBrick masonryStone claddingExterior plasteringGypsum boardsFloor tiling jacket crown insulationRoof sealingGlazingOther activitiesElectrical installationPlumbingHVAC installation3.2. Some sub-activities of the above stages areAccording to the above category in that location are some sub-activities that would be hazardous in construction sites such asActivitySub-activityHazardEventFoundationExcavationCave- in yield the excavation wallPilingSequencing of pil ing workConflict with other parts of the project construction, creating unsafe working conditionsPiles laid in positions in restricted working spacePersonal injury from falling debris, crushing. Unsafe removal of guards or auger cleaners. Risk to third partiesPiling near to the pinnacle of slopesSlope failure, rig overturningWorking in excavationsAccess ramps and wall props can hold up working spaceStructural activitiesConcrete SlabsSlips, trips twilightCast-in-place concrete walls with stone claddingPouring concrete using a crane bucketFilling bucketConcrete spatterExterior workingPreparing the wall areaFilling holesDropping an objectCasting lightweight concrete for drainageCasting concretePouring the concreteDropping an objectConcrete columns and wallsFix steel rebar cageFinal tiesCollision with steel barsDrywall constructionErecting the framingAttaching studs to exterior masonry or concrete wallssplattering of debris from drilling or nailingExterior stuccoManually applying an i nsulating layerCuring and cutting protrusionsStruck by a toolCast-in-place concrete columns and walls lay formsCleaning and greasing forms in heightFall from a ladderConcrete columns and wallsCasting concrete with a craneLifting a bucket full of concreteCrane collapseA researcher argued that, according to the fatalities statistic, 40% of that involved incidents related to falls from height. Inadequate, removed, or inappropriate use of fall protection equipment contributed to more than 30% of the falls. As these statistics indicate, safety in construction remains a big problem. As good safety practices and records create a positive, hazard free, and nut-bearing work environment, planning for safety at the front-end of a project is not only the first but also a fundamental step for managing safety. in that location are some hazard identification tools, such asText BrainstormingChecklistStructured What-if (SWIFT)4. Some Common Construction Hazard Issues4.1. Construction HazardsConstr uction hazards may embarrass falls, extreme heights, falling from rooftops, machinery failure, unguarded machinery, being struck by heavy construction equipment, electrocutions, silica dust, asbestos, lead, welding emissions, accidents, structure collapse, roofing and paving tar, engine exhaust fumes, and other hazards. Construction sites include residential construction, bridge erection, roadway paving, excavations, demolitions, and big painting jobs.4.2. Construction Hazard Statistics According to OSHA Figure 1 shows that falls from elevation generally represent the leading cause of a death due to construction related activity, representing about 33% of all construction fatalities. Getting struck by some object, caught in-between two objects, and electrical shock is also leading factors of construction fatalities. Together, these make up about 90% of all construction fatalities. It is important to note that over the last few years, these numbers have statistically declined or in creased in a linear, residuum fashion. The occupational Safety and Health Administration (OSHA) Statistics show that about 90% of the fatalities occur from four types of injuries. These injuries may be from falls from height such as scaffolding or ladders, being struck by objects, being caught between objects, and electrocution. There are other common hazards in construction sites that may include power tools and equipment, Heavy machinery, excavations, and confined.4.3. Is the Engineers and Safety Staff are blame?Failures in hazard identification are often due to the limited expertise or oversight of engineers or safety staff when planning or executing safety practices, or poor training of construction staff. Examples are tasks in digit for safety, safety inspection, and monitoring safety. Failure in any of these can result in increased risk of exposing workers to hazards in the construction environment. Safety planning in construction is generally done separately from project ex ecution planning and involves different actors. This separation and the resulting lack of communication create difficulties for safety engineers to analyze what, when, why, and where the hazards located for preventing accidents.5. Fall Hazards Identification and Preventive MeasuresAs mentioned above, 40% of involved incidents are related to falls from height, due to that here will focus on Identifying and assessing the hazards and risks as an essential step in safety management. The potential fall hazards regarding to construction features are, holes in slabs, leading or unbounded edges of the floor slab, and openings in walls.According to OSHA a slab hole means a gap or void of 2 in. (5.1 cm) or more in its least dimension. A hole can make up at several heights, for example, on a floor (e.g., concrete slab), a roof (e.g., skylight), or any other walking/working surface. Similar rules exist for openings in walls, for example, unprotected windows. Regardless of the size of the hole or opening, if the location of the object is elevated more than 1.8 m (6 ft), it would be hazardous.The preventive measure for falls include, always using appropriate fall protection, installing and maintaining perimeter protection when working from heights, covering and securing all floor openings, and following safe practices when using ladders and scaffolds.6. final resultThe construction industry has been considered an accident prone industry. Alarming statistics indicate that the construction industry accounts for 55,000 fatal injuries each year. That is because construction sites are often filled with potential hazards that can lead to serious injury or death. Safety planning can be considered in the scheduling stage for early detection, including identification of a hazardous location, and schedule for implementation of protective safety equipment. Construction sites, unlike other production facilities, undergo changes in topography, topology and work conditions throughout t he season of the projects. These features make managing construction site-safety more difficult than managing safety in manufacturing plants. Mostly in construction, a different approach is needed to identify hazards and risks, increase safety and prevent accidents. The employee is responsible for reporting any defects in the workplace or on any of the equipment that is being used. A workplace inspection is a life-sustaining part of a comprehensive safety and health program in which the workplace is examined closely on a regular basis for the purpose ofIdentifying and written text potential and actual hazards associated with buildings, equipment, environment, and processes.Identifying hazards which require immediate attention.Ensuring that existing hazard controls are functioning and recommending corrective action.

Zero Coupon Bonds Essay -- essays research papers

Zero coupon bonds, more commonly known as strips or zeros, are fixed income securities that unlike another(prenominal) bonds, pay no interest until maturity. This means that instead of paying semi-annual interest like other bonds, the interest is obscureed throughout the life of the bond and is paying in full upon maturity. Zero coupon bonds are ideal long-term investments for people who have a specific situation, which calls for a specific occur of currency to be acquired at a future date, mainly ten to twenty years in the future. These bonds offer a great variety of benefits that are irresistible to investors who are looking for more of a long-term investment. They also pose a few drawbacks, but are outweighed by their advantages which make them a fail investment. Zero coupon municipal bonds combine the benefits of the zero coupon instrument with those of tax-exempt municipal securities and offer the following advantages Low Minimum InvestmentThe graduation exercise thing t hat comes to mind when investing in zero coupon bonds is its low sign investment. Zeros are sold at a deep discount relation to other bonds and therefore faecal matter be purchased with a low minimum investment. Investors purchase zeros for much less than their face value, which is typically in increments of $5000, however, zero-coupon bonds with face set of $1000 are also sold. The greater the number of years a zero-coupon bond has until maturity, the less an investor has to pay for it. The reason of such a low initial investment is another benefit of zeros, compounded interest. The small initial dollar outlay makes zeros attractive investments for many investors. It allows investors to put aside a modest amount of money today and know exactly how much they will beget at a specific future date. Tax AdvantagesAnother benefit of zero-coupon bonds is its assertable tax advantages. Interest on municipal zero-coupon bonds is exempt from federal income taxes and, in many cases, fre e from state and local taxes. Because municipal zeros offer the benefit of compound interest free from federal taxes, they provide returns that are often much higher on a net basis than comparable taxable securities. Zeros purchased earlier to April 1993 and held to maturity are not subject to capital gains tax unless they are purchased at a price lower than the compound accreted value (CAV). The sale or excha... ...e volatility of the bond. Zeros are extremely volatile investments. This means that if the interest rate changes, it can swing the price of the bond in either direction. However, this is only a problem if the bond is sold before maturity. If the bond is held to the mature date, the investor will receive the full face value. If the bond is sold before it matures, there could be a possibility that the investor could lose money. Another inconvenience that zeros offer is its possible tax charges. Although zeros dont include any coupon payments because they pay no annual in terest, the investor is still obligated to pay income tax on the interest he would of earned for the year even though he didnt receive it. Of course there are ways around this if you invest in tax-exempt municipals where there are no charges. One more drawback of zeros is that they can be callable. This means that the issuer has the right to repurchase the bond back from the investor at any time before maturity. If the issuer repays the bond at a certain percentage rate, it can potentially lose money for the investor. You would also have to pay a capital gains tax if the IRS thinks you made more than you should.