Wednesday, January 29, 2020

Eating Breakfast for Success Essay Example for Free

Eating Breakfast for Success Essay Abstract In this experiment, we will study the impact of breakfast on learning in school. Students in several classes will be surveyed on their breakfast eating habits and their personal test scores. It will be a one-time survey over the course of one test. Factors that will be put under consideration are the amount of times each individual studied and the amount of sleep they had the night before. Many researches have been conducted proving that there are significant relationships between eating breakfast and educational performances. This study hypothesizes that students who ate breakfast will do significantly better on tests than students who didn’t eat breakfast. Impact of Breakfast on Learning in School Boschloo, Annemarie, et Al. (2012) conducted a survey with 608 adolescents age 11-18 investigating whether skipping breakfast has an impact on educational performances. The survey was to determine if those who eat breakfast daily have a better end-term-grade than those who skips breakfast. As a result, those who eat breakfast daily performed better in school than those who don’t eat breakfast. The result also shows that people who slept late tend to slip breakfast, but sleep had no effect on performances. The results applied to older and younger students also boys and girls. Another crossover trail has been done by Widenhorn-Muller, Katharina et al. (2008), the trail was applied on high school students age 13-20. Students were assigned to two groups: one with breakfast and who without breakfast. They compared cognitive functions of students in each group. As a result, Breakfast had no effect on paying more attention in class among students, but it has a short term effect on self-assessment and personal performance among the students. Pollitt, Ernesto et al. (1982-1983) found that â€Å"the timing and nutrient composition of meals have acute and demonstrable effects on behavior. † They conducted research on kids 9-11 yrs. old in controlled groups of fasting (breakfast) and non-fasting. They gave these children many tests such as assessment of IQ, the Matching Familiar Figures Test, and Hagen Central–Incidental Test. Glucose and insulin levels were also measured. Pivik, R. T. et al. (2012) found that â€Å"neural network activity involved in processing numerical information is functionally enhanced and performance is improved in children who have eaten breakfast. † Meanwhile students who did not eat breakfast will require more mental effort to solve mathematical problems. This founding was possible by measuring the electroencephalographic (EEG) activity of kids age 7-11 while they are solving math problems. Kids who ate breakfast showed higher frequency EEG activity whereas vice-versa for kids who did not eat breakfast. The proposed study is designed to investigate whether breakfast has an impact on how well a student perform on his/her test. We can assume that each student has a general knowledge on the subject and that they are prepared to take the test. Questions that will be raised during this experiment are 1. whether a person should eat breakfast before test and 2. how much should we eat for it to be consider a healthy breakfast. Method The proposed study is a survey for students age 15-22 in high schools and colleges. Surveys should separate participants into male or female. This survey is conducted on students taking math courses and numbers of males and female should be even in each age group. It is best to conduct the survey on participants within the same classes. Questions will be asked is number of sleep each students had the night before. Whether they had breakfast in the morning. How often do they eat breakfast. Also have the students list the breakfast they had in the morning. Discussion This discussion section will address practical and methodological difficulties in carrying out this survey. Also ethnical background issue will be put under consideration. Some difficulties we might encounter when taking a survey might be each individual’s eating habits, some might eat more than others and the food they consume are different. Also health issues might affect a person’s performance, for example, a person that weighs 130 pounds might have different results in performance compared to a person who is weigh 220 pounds even if they consume the same amount of food for breakfast. Also personal views will affect the survey. Some people have higher standards than others and naturally, the people with higher standards will try harder to get a higher grade than students with lower standards. This also brings up the issue of ethnicity and backgrounds because some people have higher expectations and different cultures have different habits of eating. In future studies, I would like to conduct this survey to a wider age group such as kids from age 5-13 and adults from age 25-40. The adult brain is more developed than children’s brains and breakfast might have a different effect on children and adults. Also this survey can be expanded into testing on a wider range of tasks. Instead of math tests it can be test on other subjects, and other jobs such as a person’s performance in an office or ground work. The survey should also study different types of people such as people with special needs compared to a person with normal functions. References Boschloo, Annemarie, et Al. (2012). The relation between breakfast skipping and school performance in adolescents. Mind, Brain, and Education, Vol 6(2), Jun, 2012. pp. 81-88. Widenhorn-Muller, Katharina et al. (2008) Influence of having breakfast on cognitive performance and mood in 13- to 20-year-old high school students: Results of a crossover trial. Pediatrics, Vol 122(2), Aug, 2008. pp. 279-284. Pollitt, Ernesto et al. (1982-1983). Fasting and cognitive function. Journal of Psychiatric Research, Vol 17(2), 1982-1983. pp. 169-174. Pivik, R. T. et al. (2012). Eating breakfast enhances the efficiency of neural networks engaged during mental arithmetic in school-aged children. Physiology Behavior, Vol 106(4), Jun 25, 2012. pp. 548-555.

Tuesday, January 21, 2020

Bad Euthyphro :: essays research papers

Bad Euthyphro   Ã‚  Ã‚  Ã‚  Ã‚  Euthyphro did not act pious toward his father at all. If he had been trying to be a pious human he would to think deeper in to what he did. Euthyphro turned in his father for killing one man, but he only satisfied one part of being a pious person. According to the American Heritage Dictionary being a pious person has â€Å" devotion and severance towards his god and family.† Euthypro only pleased his god; by bring justice towards his father. He maimed his family and betrayed them. Being thoughtful towards his own family name; Euthyphro only considered him and his money. He only wanted vengeance over the mans death.   Ã‚  Ã‚  Ã‚  Ã‚  Looking for revenge never brings any thing good back only bad memories and shame. When Euthyphro found out about his workers death he was mad. Nobody can blame him for it but he acted so abruptly and we out thought he jumped to accuse his father for the murder. He was so quick to blame his father he refused to stop and think. If he had thought about the repercussions that where going to happen, he would of realized that his family name would be put to more shame.   Ã‚  Ã‚  Ã‚  Ã‚  One must also remember what era this story is been told. During the time murder was just another thing that happened daily in the streets. The time that this all takes place is at a time in the world’s history that savageness was still part of the society. The only difference between the ear of Socrates, and today’s society’ is the acceptance of some crimes. When Euthyphros father killed his hired hand, he still had a just reason for doing so. The two main ways to have a pious soul is by having devotion to god and family. Euthyphro showed obviously that he denied honoring his family. It is hard to prove that he did not show devotion to his god. He showed that he felt there was a need for justice. Even thought he went and told on his father, he for goad his own mistakes by sending someone who might be able to kill another.

Monday, January 13, 2020

Homeschooling Your Child Essay

In America today many parents feel that public or private schools are not doing an adequate job of teaching their children. A lot of people feel that our public schools are focusing too heavily on standardized testing and the curriculum is reflecting test taking skills. The homework   load often becomes too much for the student and takes away from family time- in some cases taking four or more hours a night to complete. In many instances the curriculum moves too fast or too slow and the child becomes bored and less attentive or simply gets lost in the coursework. In a classroom with thirty children a single teacher cannot cater to the needs of every single child and this leaves many lost. Some children are very bright and intelligent but they need one on one teaching to learn and reach their full potential. And some choose not to put their children in public schools because it does not offer a religion based curriculum- something that is very important for some families. Lastly children in public schools also come into contact with negative peer pressure such as drugs and violence and in some instances gun violence takes place in schools. By choosing to educate your child at home you can give your child the opportunity for a better education suited to your child’s individual needs. Reasons that drive parents to homeschooling their children include: too much homework, not enough family time, a curriculum based on standardized testing, negative peer pressure including violence and drugs, and the absence of religion in schools. By homeschooling your child you can control the curriculum and you can choose to include religion in the curriculum and the negative peer pressure from fellow students is not there. In order for children to learn they must be put into the correct setting. â€Å"Securing a sage place free of drugs, gun violence, and negative peer pressure were all factors which turned families toward homeschooling.† (Wichers, 2001, p. 145) Homeschooling Your Child In America today many parents feel that public or private schools are not doing an adequate job of teaching their children. A lot of people feel that our public schools are focusing too heavily on standardized testing and the curriculum is reflecting test taking skills. The homework   load often becomes too much for the student and takes away from family time- in some cases taking four or more hours a night to complete. In many instances the curriculum moves too fast or too slow and the child becomes bored and less attentive or simply gets lost in the coursework. In a classroom with thirty children a single teacher cannot cater to the needs of every single child and this leaves many lost. Some children are very bright and intelligent but they need one on one teaching to learn and reach their full potential. And some choose not to put their children in public schools because it does not offer a religion based curriculum- something that is very important for some families. Lastly children in public schools also come into contact with negative peer pressure such as drugs and violence and in some instances gun violence takes place in schools. This topic is important to me because I feel that one day when I have children homeschooling may be an option for them. With the way things are headed now and the things that go on in our public schools I may feel it is best to teach my children myself when I have them. This topic is relevant to many others because of the same reasons and homeschooling is becoming more popular in America with every year. In today’s society there are a lot of people in America that are searching for alternative methods of educating their children and homeschooling can be a great choice. A few reasons that drive parents to homeschooling their children include:   environmental concerns, such as safety, drugs, and negative peer pressure,desire to provide religious or moral instruction, dissatisfaction with academics at other schools, child’s physical and mental health problems, child’s other special needs, and other reasons, including the child’s choice, flexibility, and greater parental control over education. (Abbott, 2006, p. 49) Some families also face too much homework, not enough family time, and a curriculum based on standardized testing when they have children enrolled in the public school system. Children with disabilities and children who demand a more attentive teacher with one on one teaching are great candidates for homeschooling. I also feel disappointed in the fact that our schools no longer involve religion- not even a simple morning prayer. It is to the point where teachers are reprimanded for mentioning religion of any kind. My faith is very important to me and I would like it if faith based instruction was an everyday part of my child’s education. When I think of the future and what my children may encounter on a daily basis at their school I always think of homeschooling if our public school systems get bad enough. When I hear about the violence and drugs that my future children may encounter while at school I consider homeschooling a great option for my future family. Homeschooling can become a good choice for parents who are tired of the test taking based curriculum and the extreme amount of homework that is required of their children. By choosing to home school, the parent and student can decide on a curriculum that best suites the child and that isn’t based on passing one test at the end of that school year. Another plus side to choosing the curriculum is that parents can choose to teach a faith based curriculum and implement religion classes into the coursework. If a child is getting their education at home usually it will involve much less homework and   the child’s spare time can be spent on extra-curricular activities- something that students often feel they don’t have enough time for. Being homeschooled also gives the student and parents more family time because there’s less homework to be done in the evening. Another reason why parents choose homeschooling is because of the violent and drug filled atmosphere in most public middle and secondary schools. Students encounter negative peer pressure while at school and this can lead to drug or alcohol abuse and violent or rebellious behavior. In an atmosphere such as this a child is not given the best opportunity to succeed and sometimes this is enough to convince parents that in home education is best for their child or children. I can’t think of any parents that I know who would want to send their children to a school filled with drugs and violence and that is not a suitable learning environment. Parents know what is best for their child and know how to create the best environment suitable for their child to learn. In homeschooling, parents can give their children more choice and control in their curriculum while teaching them one on one. If a parent decides to home school their child, that child will have the opportunity to advance at their own pace. Children who are homeschooled often learn at a faster pace because they are being taught one on one usually by a parent. By allowing a child to accelerate at a faster pace the child will not become bored with the content taught and will remain focused and interested in the material being taught. Although many Americans are still skeptical of homeschooling there are many advantages to homeschooling your child. Studies have shown that children who are homeschooled tend to score higher on standardized tests such as advanced placement exams, the ACT, and the SAT than do public schooled children. (McReynolds, 2007) It is also shown that children who are homeschooled attend college at higher rates and are in many cases recruited by universities. (Romanowski, 2006, p. 127) Many prestigious schools such as, â€Å"Brown, Georgetown, Harvard, MIT, Princeton, the United States Military Academy at West Point, UC at Berkeley, University of Michigan, Notre Dame, and Yale† are all universities that accept freshman who have been homeschooled and in some cases recruit students who have mostly been homeschooled. (Romanowski, 2006, p. 127) It is just as easy if not easier for homeschooled children to enter into college. It is reported that children who are educated at home usually score about 15% higher on standardized tests than do publicly schooled children. (Wilhelm, 2009) In the year 2005, students who were homeschooled averaged scores of 22.5 while students educated in public schools averaged a 20.9 score. (Abbott, 2006, p. 50) By choosing to educate your child at home you can give your child the opportunity for a better education suited to your child’s individual needs. Reasons that drive parents to homeschooling their children include: too much homework, not enough family time, a curriculum based on standardized testing, negative peer pressure including violence and drugs, and the absence of religion in schools. By homeschooling your child you can control the curriculum and you can choose to include religion in the curriculum and the negative peer pressure from fellow students is not there. In order for children to learn they must be put into the correct setting. â€Å"Securing a sage place free of drugs, gun violence, and negative peer pressure were all factors which turned families toward homeschooling.† (Wichers, 2001, p. 145) References Abbott, M., & Miller, J. (2006). What you need to learn about homeschooling.  Contemporary Pediatrics,  23(11), 48. Retrieved from CINAHL with Full Text database.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the article titled, â€Å"What you Need to Learn About Homeschooling†, Myles Abbott and Jennifer Miller explore many common reasons why parents choose homeschooling their children over traditional public schools. Abbott and Miller also studied the different

Saturday, December 28, 2019

The Impact Of International Students On Domestic Students...

In the last post, we talked about the benefit of studying abroad. When people mention the benefit of studying abroad, most of them think about the â€Å"personal benefit†, such as honing the language skills, taking in a new culture and experiencing different styles of education. However, few people notice that international students also have a huge â€Å"social benefit† on domestic students and universities. There is no doubt that it is a totally new and meaningful perspective to think about the significance of studying abroad. The education counts blog discusses the influence of international students on their peers and host communities, in the post, â€Å"The Impact of International Students on Domestic Students and Host Institutions†, which leads me to rethink the significance of international education and studying abroad. Studying abroad can not only benefit international students, but also domestic students and universities in the United State. Before I read the blog post, I considered that international students were the main beneficiaries of studying abroad. By studying abroad, students have the opportunity to study in a foreign nation and take in the allure and the culture of a new land. However, after reading the blog post, I reconsidered the significance of international students. International students have great social, educational and cultural impact on domestic students and universities. For domestic students, international students provide opportunities for them to beShow MoreRelatedInternationalization Of Canadian Post Secondary Campuses2514 Words   |  11 Pagesthe mobility of students, institutional partnerships and programs, and the transnational marketing and delivery of programs (Garson, 2012). According to the research in the Garson’s journal, four different possible ration ales for internationalization in higher education include: the political, the academic, the culture and social, and the economic factors . When looking at the Canadian International Student Strategy, two provinces host the majority (68%) of international students or (180,000) withRead MoreThe Asia Pacific Foundation Of Canada3529 Words   |  15 Pagesto be more proactive enticing international students with better funding and a coordinated national marketing campaign. Conversely even greater work is needed to encourage Canadian students to venture abroad to study languages, cultures and business in Asian countries. The Foundation publishes a variety of Weekly Bulletins and in-depth reports. (Asia Pacific Foundation of Canada [APFC], 2005) 2. In this article discusses Asia-Pacific Foundation of Canada (2014) student participation on Canadian campusesRead MoreThe Emerging Market Of Online Learning Across Borders Essay1872 Words   |  8 Pageseducation. While this is a positive transformation for students on a global scale, the many domestic and international regulations that exist have created numerous obstacles to access. The emerging market of online learning across borders has triggered many nations to enact legislation to ensure rules are followed and the transfer of such services are regulated. While many of these regulations are in place to protect institutions and students, they have also created barriers to open access on a globalRead MoreImpact Of Diversity On Campus Impact On Academic And Social Effects1413 Words   |  6 Pagesline and came out with agreement to support race- based admission policies such as Coca-Cola, General Electric, and Hewlett-Packard. All students on campus can get benefit from diver sity because diversity leads people to learn from a variety of backgrounds and enhance innovation and collaboration. Research indicate that increasing the racial diversity on campus impact the academic and social effects positively. However, to enhance and promote diversity, one must be able to comprehend culture conceptRead MoreBenefits and Challenges of International Education1808 Words   |  8 PagesChallenges of International Education Introduction As U.S government provide more opportunities for international student to study in U.S, the education of international students in US universities has grown greatly over recent years and California has very high ratio of international students to local students. A question comes up into my mind that should students study abroad? If the answer is yes, what are the benefits on both side of international students and local students? According toRead MoreFactors Influencing International Students Choice Of An Educational Destination9131 Words   |  37 Pages Factors Influencing International Students’ Choice of an Educational Destination – A case study of the University of Birmingham (UoB) Researcher: Van Hai Nguyen Supervisor: Professor Jo Andrews Programme: MSc International Business Academic year: 2014/2015 Student ID: 1504119 Word count: 11,460 Dissertation Submitted in Partial Fulfilment of the MSc in International Business (2014/2015)â€Æ' Acknowledgement I would like to express my deepest appreciation to my supervisor Professor Jo AndrewsRead MoreMega Trends : Global Trends And New Ways Of Living And Working3310 Words   |  14 Pagespotential to thrust education institutions, companies, governments and societies into freefall. The change heralded by these megatrends lies beyond our direct control but not beyond our influence. By getting a picture of how the world is changing and what these megatrends are, we can alter our destiny and remain viable and thrive in the future. Not only can we understand our market threats, but more importantly we can identify business opportunities and it is those institutions that recognise global trendsRead MoreTightening Restrictions On Foreign Students Essay1901 Words   |  8 Pages1. Introduction A. Conservative party promises 2015 With the newly elected Conservative government planning on tightening restrictions on foreign students studying in the UK, the populace must be informed as to the extent of the damage inflict on the economy by foreign students and foreign graduates who stay in the economy and they must also be well informed as to the short and long-term implications of policy change affecting educational temporary migration as a party of the overall moving structureRead MoreAmerican Foreign Policy And The Education System1471 Words   |  6 PagesWhen Noam Chomsky speaks about education, he referred to it as an â€Å"imposed ignorance†. Thoughts on Intellectuals and The School is written by world-renowned linguist, Noam Chomsky as a response to the issues of Western education and the impact it has in the lives of the intellectuals and scholars. Chomsky is noting that intellectuals often cared more about attaining power than exposing the lies and truth. With that, he provided examples from th e failure of the American Foreign Policy and decisionRead MoreIdentifying And Evaluate Depression Among Graduate Students1759 Words   |  8 Pagesamong graduate students, relations to student development theory, and provide treatment outcomes and implications for student affairs professionals to practice. Depression is a disabling disorder that can disrupt an individual’s ability to function occupationally, socially, physiologically, and psychologically for long periods at a time (American Psychiatric Association, 2014). In the U.S. alone, an estimated 17 million adults suffer from depression yearly and affecting college students as the most

Friday, December 20, 2019

Essay on Doppelganger and King Kong English Speech

Introduction: â€Å"Good morning/afternoon class and *teacher*, today I will be speaking about how Michael Parker, the author of Doppelganger and Peter Jackson, the director of the film King Kong, accurately portray the main concept of the Beast Within through the symbolism of masks and the notions of betrayal and duplicity. I will be talking about Josh and Andrew from Doppelganger, Carl Denham and the people that he manipulated and affected through his deception, from King Kong and explain their contributions to the main idea of the Beast Within, how they wear a mask and how they portray the concepts of Duplicity and Betrayal.† Body Paragraph 1: (Doppelganger) â€Å"In Parker’s novel, Doppelganger, a key character, Josh, shows that he has a†¦show more content†¦The fact that Josh gave Andrew the QZ45 meant that there is now a whole new series of events that affect the storyline; Andrew ends up killing ‘boy’ because the QZ45 has a mental and physical effect, where the taker feels ‘ready to fight or kill’. In this case, boy makes Andrew angry, by slashing him with a knife during the chase in the tunnels, and Andrew goes on a crazy rampage and kills boy. Andrew soon becomes very guilty that he killed boy because he realises that in the normal Sydney ‘boy’ is a kid named Derek, who dies in a car crash, which makes Andrew logically believe that if one person is killed in the Dystopic Sydney, this same happening will reflect in a slightly different manner, in the normal Sydney. Josh also demonstrates the concept of the Beast Within through the plain evil of what he did to Andrew, the evil i ntentions of Josh were the reason why he did it, it wasn’t to save anyone’s life, like Andrew ends up doing later on in the text, but it was all part of Josh’s scheme to become the owner of the metsin factory so that he could become the richest and most famous person in the Dystopic Sydney, he was willing to kill many people to get his desire and he managed to get a whole gang of ‘hallboys’ to listen to him and do it. Body Paragraph 2: (King Kong): In the film, King Kong, Ann Darrow, a key character, is first seen as a nice girl who isShow MoreRelatedFigurative Language and the Canterbury Tales13472 Words   |  54 Pages †¢ The Lord sits above the water floods. The Lord remains a King forever. The Lord shall give strength to his people. The lord shall give his people the blessings of peace. -Ps. 29 †¢ â€Å"Let us march to the realization of the American dream. Let us march on segregated housing. Let us march on segregated schools. Let us march on poverty. Let us march on ballot boxes.... --Martin Luther King, Jr. †¢ Mad world ! Mad king! Mad composition ! 6. antagonist: the character or force opposing

Wednesday, December 11, 2019

Allocation Overheads on a Rationale Basis †Myassignmenthelp.Com

Question: Explain Allocation Overheads on a Rationale Basis? Answer: Introduction The allocation of overheads on a rationale basis on the products is very important because it has great bearing on the managerial decision making. The overhead costs comprise a substantial portion of the total cost and hence requires rationale basis for allocation. Traditionally, the overhead costs have been allocated applying the volume based cost drivers, however, in the present era, the activity based costing has provided even better way assign the overhead costs to the products. In this context, the aim of this report is to present a critical analysis on the use of activity base costing by Stylish Ltd, which engages in the manufacturing of the coffee tables. Further, the discussion in this report also extends to identification of a suitable industrial reward system and result of the sensitivity analysis. Argument for and against the Benefits of ABC It is argued that the activity based costing provides a rationale basis for allocation of the fixed overhead cost to the products. Under the activity based costing, the overheads are allocated to the products on the basis of consumption of resource identified with reference to different activities (Salem and Mazhar, 2014). Further, it is argued that detailed analysis into the activities is carried out in the activity based costing which helps to correlate the fixed overheads to the products in a better way. The conventional costing system which allocates the overheads to the products by using volume based cost drivers such as machine hours, labor hours, and units produced may result in distorted view of the allocated cost. The cost distortion is particularly possible when the overhead cost comprises significant of fixed cost which is derived by the non-volume based cost drivers (Salem and Mazhar, 2014). Therefore, in order to avoid the situations of cost distortion, it is essential to adopt activity based costing system to allocate the overheads. Further, it is argued that since the activity based costing provides rationale basis for allocation of the overhead costs, therefore, it also helps the management in taking optimal decisions in regards to product additions and deletions (Salem and Mazhar, 2014). The true and correct picture of the cost profitability will be available with the manager and thus, possibility of suboptimal decisions is reduced. Though, the activity based costing is quite useful, but it suffers from certain limitations and challenges. In this regards, it is argued that the activity based costing requires changes in the accounting and reporting system at a large scale. The changes in the accounting and reporting system may disrupt the operations. Further, the activity based costing involves high costs; therefore, it may not be suitable for the small concerns (God il, Hasan, and Abid, 2013). Industrial award System It is crucial to understand that fair remuneration is necessary to keep the employees motivated to do hard work. In the case of Stylish Ltd, the employees are paid on hourly basis and there is no incentive plan as such in place. In this case, the employees who are being hired on monthly pay basis would be disheartened to work harder because they do not get any additional benefit for working beyond the fixed working hours. Thus, keep the employees motivated, it is essential for Luis Franco, the CEO, to formulate an attractive incentive or bonus plan (Atkinson, 2008). For this purpose, the following plan can be considered by the CEO for implementation: Hourly wages $ 20.00 Fixed hours Weekly 40 Incentive rate (150% of hourly rate) $ 30.00 Penalty for faulty work 50% of incentives earned In the plan provided above, the employees will have to work for 40 hours a week and for which they will be paid at $20 per hour. If the employee works for in excess of 40 hours in a week, he will be eligible for incentives which will be paid at 150% of the hourly rate. Further, the employees would also be liable to penalty if they provide faulty work in the greed of incentive. The penalty would be levied at the rate of 50% of the total incentives earned on production on which employee earned incentives. Results of Sensitivity Analysis The sensitivity analysis was performed to evaluate the changes in the operating income due to changes in the sales price of the finished products and changes in the material costs. The summary of changes is provided as below: Summary of sensitivity analysis Original Case-1: Sales price reduces by 10% Case-2: Material cost increases by 10% Operating income 7,200,000.00 3,647,000.00 6,172,000.00 Change (%) -49.35% -14.28% It could be observed that when the sales price of both the products falls down by 10%, the cumulated operating profit goes down by 49.35%. Further, when the price of both raw materials is increased by 10%, the operating profit could be observed to be falling down by 14.25%. Thus, it could be inferred that the operating profits are more sensitive to the changes in the sales price of finished products rather than changes in the material costs. Suggestions for Improving the problem of Frank Morton The manufacturing manager noted that frank works slow to increase the working hours to earn incentives. Due to slow working of Frank, the output is low and the labor cost increases high. In order to tackle this situation, it is necessary that the manager links the incentive plan to the output of the workers rather than the number of hours worked. Conclusion The report provides discussion on the benefits and limitation of activity based costing from which it could be concluded that the activity based costing system is quite useful for optimal decision making. However, it may be costly and it may also involve problems in implementation. Thus, it is recommended Stylish Ltd should consider implementation of the activity based costing system. Further, in regards to industrial rewards, it is recommended that the company should link the rewards and incentives of employees to the output of production. References Atkinson. 2008. ManagementManagement Accounting. Pearson Education India. Godil, D.I., Hasan, S.H., and Abid, Y. 2013. Application of Activity Based Costing in a Textile Company of Pakistan-A Case study. Interdisciplinary Journal of Contemporary Research In Business, 4(11), pp. 602-625. Salem, S.E.A. and Mazhar, S. 2014. The Benefits of the Application of Activity Based Cost System - Field Study on Manufacturing Companies Operating In Allahabad City India. IOSR Journal of Business and Management (IOSR-JBM), 16(11), pp. 39-45.