Osmosis Essay Essay Example

Osmosis Essay Paper Osmosis is a form of passive transport, and a specialised form of diffusion. It is the movement of water from a dilute solution to a more concentrated one, through a semipermeable membrane. Hence it is where water moves from a high to a low concentration. I will design an experiment to test this process on a typical example of osmosis effect on plant cells, taking as the sample, potato. It is through osmosis and the fluctuating levels of water in the cell that the concentrations of minerals in the plant are regulated. Expt. 1 Last year, I conducted two experiments in which dialysis tubing was used to simulate the semipermeable membrane. In the first experiment a knot was tied in one end of a length of soaked dialysis tubing and a pipette was used to half fill it with a strong glucose solution. The air bubbles were expelled and a knot was tied in the other end. At this point the tubing was flaccid (limp). When it was then placed in a test-tube full of distilled water, it became turgid (firm). [See diag.1] Expt. 2 In the second experiment red-dyed sugar solution was placed in a bell-shaped piece of apparatus, with a capillary tube off it and a cellulose film over the bottom [See diag.2]. This was then placed in a beaker full of distilled water and left for half an hour, by which time the level of water in the beaker had gone down, and red dye had moved up the capillary tube. The water in the beaker had not turned red. The experiment was then repeated with a stronger solution. The volume of water in the beaker decreased further; the dye went further up the capillary tube. We will write a custom essay sample on Osmosis Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Osmosis Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Osmosis Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer These two experiments clearly demonstrated that, while small water molecules pass through a semipermeable membrane, larger molecules (such as glucose) do not. This is why the water in the beaker did not turn red, while the red dye in the capillary tube did become paler. The second experiment also showed that the more concentrated the solution, the more water diffused in by osmosis. Expt. 3 More recently, I conducted an experiment investigating these processes in a real plant cell. An onion was cut up, and two small pieces of the epidermis (a single layer of cells) were peeled, cut and placed onto microscope slide. Onto one of them was pipetted a few drops of distilled water; onto the other was pipetted a few drops of 1 molar glucose solution. Cover slips were then placed onto the two pieces of onion epidermis. [see diag.3a]. These were then placed under the microscope, and their cells looked identical [see diag.3b]. Fifteen minutes later, however, a marked change had been observed. While the onion cells bathed in distilled water had become turgid [see diag.3c], those bathed in glucose had been plasmolysed [see diag.3d]. Plasmolysis occurs when water diffuses out of the cell vacuole, causing the cytoplasm to have a decreased volume, in turn causing the cell membrane to pull away from the cell wall. It only occurs when the cell is hypoosmotic relative to the bathing solution. That is to say that plasmolysis only occurs when the cells solute potential (?s) is lower and therefore water potential (?w) is higher than that of the bathing solution. The bathing solution is hypertonic: this means that there is a higher concentration of solute, and thus lower concentration of water, in the bathing solution than the cell. Totally dilute water has infinite water potential, and zero solute potential. In Expt.3, the water potential of the onion cells in the glucose solution was greater than that of the onion cells in the distilled water. So, because the onion cells in the glucose solution were hypoosmotic, they were plasmolysed. Whereas the onion cells in the distilled water were hyperosmotic (had higher solute, and therefore lower water, potential), so became turgid. In my investigation of osmosis in potato cells, I hope to be able to determine the water potential of the cells. I will do this by finding the isotonic (equal solute, and therefore water potential) bathing solution. Key Variables I will be testing a total of 5 bathing solutions (0.2, 0.4, 0.6, 0.8 mol glucose solutions distilled water). I will require 10 potato pieces (two for each solution). As they will be cut from a slice of potato 1 cm tall, the height is already constant. I must also ensure that the breadth of each piece is constant: 1cm. It is vital that the breadth and height are constant so that it is possible to measure any change in length. Of course, in order to measure the change, it will be necessary to ensure that the initial lengths are constant, and to ensure that I measure the same sides at the beginning as the end. To do this, I will take a tiny segment out of one side (I will measure the other). The initial lengths will be 2.5 cm. Obviously, it is hoped that the potato will have an even density, but in case it does not, the individual masses will be measured beforehand as well as afterwards. Through the use of such a precise piece of apparatus, I hope to be more accurate in my final readings. Also, this way the comparison between increase/ decrease in the lengths of potato pieces may be reinforced by a comparison between the increase/ decrease in their masses. So the readings will not only be more accurate, but also more reliable. The initial volumes of the bathing solutions must be constant, in order to better compare any changes in volumes. The initial volumes will be 20ml. The amount of time during which the potato pieces are left in their bathing solutions must be constant. The time set will be 30 minutes. The only variable left is the strength of the bathing solution. These are: 0.2, 0.4, 0.6, 0.8 mol glucose solutions distilled water. I am using these solutions because I want to show some potato cells become turgid and be plasmolysed: and I will need this sort of range to do so, because potato has a lower water potential than onion (and will therefore need a stronger solution than that used in Expt.3). Aim To discover the water potential of the average potato cell in terms of the relative isotonic bathing solution. Hypothesis As demonstrated in the three experiments in the Introduction, osmosis determines that water travels from high to low concentration over a selectively permeable membrane. In the planned experiment, when the bathing solution is hypertonic (lower water potential, higher solute potential) relative to the potato cell, water will flow out of the vacuole into the bathing solution (plasmolysis, Expt.3). This will cause the potato cells to become flaccid, shrinking and losing weight. The potato pieces that lose mass, and decrease in length will be the ones with high water potential, relative to the bathing solution. I think this will happen in the distilled water, because completely distilled water has infinite water potential. When the bathing solution is hypotonic (higher water potential, lower solute potential) relative to the potato cell, the cell will become turgid because water will flow from the bathing solution into the vacuole. The potato pieces that increase in length and gain mass will be the ones with low water potential, relative to the bathing solution. I predict this for the strong glucose solutions (0.4, 0.6, 0.8 mol), because I have seen from experiments 12 that strong glucose solutions have low water potential. When the bathing solution is isotonic (equal water potential, equal solute potential) relative to the potato cell, the cell will not change. The potato pieces that neither increase nor decrease in length and neither lose nor gain mass will be the ones with the same water potential, relative to the bathing solution. I believe this will occur in the weakest glucose solution (0.2mol) because, although a 0.1mol solution plasmolysed the onions in Expt.3, potatoes have a lower water content than onions (85% as opposed to 89%), meaning that they will also have a lower water potential. I am therefore predicting that the water potential of the average potato cell is equal to that of a low strength glucose solution. I say this because I know that, in distilled water, the cells become turgid; and in strong glucose solutions, the cells plasmolyse. Apparatus slab of potato 1cm thick, scalpel, white tile, solutions (0.3, 0.6, 0.9 mol glucose), distilled water, 5 boiling tubes, clock, ruler (mm), electric balance (to 0.01g), and a measuring cylinder, forceps, boiling tube rack, paper towels. Planned Method First I will cut out the 10 potato pieces (10x10x25mm) on the white tile with the scalpel, taking a chunk out of one side [see diag. 4a]. Then I will measure their masses on the electric balance. Then I will measure out the volumes of the bathing solutions (20ml each) in a measuring cylinder (the measuring cylinder will be dried after each measure) [see diag. 4b]. Then I will pour the bathing solutions into the 5 boiling tubes, which I will have labelled, and two potato pieces will be placed into each boiling tube and the timer started [see diag. 4c]. 30 minutes later, I will remove the 10 potato pieces, rinse (briefly) and dry them, and measure their lengths and masses. These will then be recorded. Then the volumes of the bathing solutions will be recorded (again, the measuring cylinder will be dried after each measure). Diagrams Safety Precautions As with all substances in a science laboratory, it is vital that I do not taste the potato, the solutions or the distilled water. I must not touch my face or licking my fingers before washing my hands, but I should attempt to avoid getting the liquids if possible, as it risks contaminating our results. Evidently, care must also be taken with the scalpel in the cutting of the potato, as it is a sharp instrument.

Free Essays on Loreal

L’Orà ©al: La coloration - Tendances parmi les jeunes - Authors: Nicole BRANDL Wilma HUPPERTZ Linn Camilla SYLTA Maja LECHTMAN Tobias SCHOMACHER Table of Contents 1 INTRODUCTION 2 1.1 METHODOLOGY 3 2 RESULTS OF THE SURVEY 4 2.2 RESULTS: WITH COLOURATION 4 2.3 RESULTS – WITHOUT COLOURATION 9 3 LIMITATIONS OF THE STUDY 13 4 RECOMMENDATIONS AND CONCLUSIONS 13 4.1 PRICE POLITICS 14 4.2 PRODUCT FEATURES AND PACKAGING 14 4.3 PROMOTION 15 4.4 PLACE/DISTRIBUTION 15 5 APPENDIX 16 5.1 APPENDIX A: QUESTIONNAIRE AVEC COLORATION 16 5.2 APPENDIX B: QUESTIONNAIRE SANS COLORATION 20 5.3 APPENDIX C: STATISTICS 22 1 Introduction Teenagers around the world are becoming more and more concerned about their looks. They shop for their own trendy clothes because it is getting increasingly important to wear the latest fashion. Furthermore, there is a growing number of younger and younger children colouring their hair, often with the permission of their parents. The question, which arises from this, is: Why do adolescents pay more attention to their appearance than in past years? The answer is difficult to find because it is complicated to reveal psychological motivations. Nevertheless, considering the extraordinarily high importance of means of mass communication like TV and Radio, the influence of the media on young people is, without doubt, immense. Moreover, it is probable that the commercials of big companies with a widespread reputation are, in some way, responsible for the above-mentioned movement. That is why more and more firms in the clothing industry as well as those concentrated on the marketing of beaut y products start developing strategies to take advantage of this efficient way of influencing a broad part of the population in order to attract the younger target group. Being aware of the new trend, L’Orà ©al commissioned this study about â€Å"Tendencies among adolescents concerning hair co... Free Essays on Loreal Free Essays on Loreal L’Orà ©al: La coloration - Tendances parmi les jeunes - Authors: Nicole BRANDL Wilma HUPPERTZ Linn Camilla SYLTA Maja LECHTMAN Tobias SCHOMACHER Table of Contents 1 INTRODUCTION 2 1.1 METHODOLOGY 3 2 RESULTS OF THE SURVEY 4 2.2 RESULTS: WITH COLOURATION 4 2.3 RESULTS – WITHOUT COLOURATION 9 3 LIMITATIONS OF THE STUDY 13 4 RECOMMENDATIONS AND CONCLUSIONS 13 4.1 PRICE POLITICS 14 4.2 PRODUCT FEATURES AND PACKAGING 14 4.3 PROMOTION 15 4.4 PLACE/DISTRIBUTION 15 5 APPENDIX 16 5.1 APPENDIX A: QUESTIONNAIRE AVEC COLORATION 16 5.2 APPENDIX B: QUESTIONNAIRE SANS COLORATION 20 5.3 APPENDIX C: STATISTICS 22 1 Introduction Teenagers around the world are becoming more and more concerned about their looks. They shop for their own trendy clothes because it is getting increasingly important to wear the latest fashion. Furthermore, there is a growing number of younger and younger children colouring their hair, often with the permission of their parents. The question, which arises from this, is: Why do adolescents pay more attention to their appearance than in past years? The answer is difficult to find because it is complicated to reveal psychological motivations. Nevertheless, considering the extraordinarily high importance of means of mass communication like TV and Radio, the influence of the media on young people is, without doubt, immense. Moreover, it is probable that the commercials of big companies with a widespread reputation are, in some way, responsible for the above-mentioned movement. That is why more and more firms in the clothing industry as well as those concentrated on the marketing of beaut y products start developing strategies to take advantage of this efficient way of influencing a broad part of the population in order to attract the younger target group. Being aware of the new trend, L’Orà ©al commissioned this study about â€Å"Tendencies among adolescents concerning hair co...

Evidence vs. Dogma Essay Example | Topics and Well Written Essays - 750 words

Evidence vs. Dogma - Essay Example They continue to advocate the Biblical version of events, that an alien being of undetermined construction and origin made not only the earth and everything on it but the entire universe too. Eventually, society will universally embrace evolution as a fact but, as life itself does, society evolves slowly. People who, despite all evidence to the contrary, continue to â€Å"believe† that the God, as described in the Bible, Koran and/or Torah, created everything in the universe are described as â€Å"creationists†, and the pseudo science they ascribe to is called â€Å"creationism.† Creationism attempts to offer evidence to support superstitious beliefs by challenging the scientific theory. Creationists claim that evolution has not been conclusively proven, that it’s just â€Å"a theory.† Creationists require a higher standard of verification from scientists than they are willing to offer for creation. Scientists are asked to satisfy all questions, whe ther realistic or not, pertaining to the origin of life. It’s an impossible task to answer with certainty the question â€Å"how we got here† unless one accepts the Biblical version of events which is all the evidence they need. ... No one has ever actually seen an atom. No one has ever directly observed either electricity or gravity. To even suggest that science cannot deal with unobservable is to display an ignorance of the nature of the scientific enterprise† (Albert, 1986). Scientists can track the ancestry of living things by comparing similar traits and gene mapping techniques. Evolutionists utilize this scientifically sound method, and it has been conclusively demonstrated that human’s nearest relatives are chimpanzees. Genetically speaking, in addition to physically observable similarities, activities such as tool making and similar social structures, the different types of primates, chimps and people are very similar, too much so for it to be just a coincidence. â€Å"Biologists can cite many instances of parallel evolution in which forms that are only distantly related have developed similarities in structure—for example, the almost identical structures of human and octopus eyes.â €  (Albert, 1986). Darwin theorized that animals physically acclimate to a new surrounding over millions of years, a process which he called natural selection. Since Darwin’s lifetime, scientists have also been pointing to mutation as a method of evolution that can be employed in conjunction with Darwin’s theory. On his historic journey to the Galapagos Islands located about 600 miles off the western South American coast, Darwin carefully documented tangible verification for his evolutionary theory. There are 13 islands of the Galapagos chain, all located relatively together, yet they are greatly different geographically, some had tropical-like conditions, others resembled a desert, some rocky, some sandy, for example. Darwin observed clear physical

The First Continental Congress Research Paper Example | Topics and Well Written Essays - 1500 words

The First Continental Congress - Research Paper Example Each colony sent representatives to the Congress except Georgia which did not want to jeopardize the aid of British troops which were needed in that colony to help fend off Indian attacks. These representatives were not of one mind, however. The historically significant meeting of 54 men which included George Washington, John Adams and Patrick Henry were divided in purpose. Some delegates such as John Adam’s cousin Samuel Adams favored democratizing the colonies though were not yet suggesting forming their own country, at least not publically. Others insisted resolving the issues with Britain were the only sensible way and the meeting’s only intention. The convening of the First Continental Congress was meant to unite the colonies and gain the attention of the Mother Country and in that, its goal was accomplished. The colonists had considered themselves British citizens for the approximately century and a half they had been in America and likely would have continued thi s loyalty to country if the British Parliament and King George III had not restricted trade, increased taxation and permitted Colonies seats in House of Commons. Britain and France were engaged in costly battles both in Europe and America. Desperate to raise funds to pay back debts caused by continued military endeavors, Britain passed the Sugar Act on April 5, 1774 which not only levied a tax on American sugar but prohibited the importation of rum and French wine. The Stamp Act followed the next year requiring stamps to be purchased to sell many common products such as newspapers and playing cards. Stamps are still required today on liquor and cigarettes. Britain justified the tax claiming it was to pay for the protection provided its soldiers to protect citizens from Indian raids, a reason that did fell on deaf ears. Since 1770 the majority of colonists had been against British soldiers occupying America. On March 5th of that year tensions between soldiers and citizens reached its peak when soldiers fired shots into a taunting mob throwing ice-balls and sharp oyster shells at them. The event is popularly known as the Boston Massacre, an incident that might have escalated into all-out war at that time if not for John Adams. He successfully defended the British soldiers against a backdrop of a mob-mentality existing in Boston and spreading through Massachusetts along with the other colonies. (â€Å"American Revolution,† (2012). Following the Boston Massacre, Parliament abolished the Townshend tax which ended the taxes on just about everything except tea which led to another historical event. In December, 1773, colonists disguised as Indians boarded several English ships anchored in Boston Harbor. They tossed 342containers of tea into the sea to protest the tax and British occupation. George Washington, a member of the Virginia House, was concerned this overreaction to a three pence tax would cause the British, known for their ruthless tactics, to retali ate. Samuel Adams, leader of the Sons of Liberty, was â€Å"convinced that the tea duty had to be stopped at all costs and that their symbolic action had aroused America from its slumber.† (Chorlton, 2011 p. 34). Unlike Washington, they were happy because it forced American colonists to take sides. In May of 1774, Parliament passed the Massachusetts Government Act which nullified the Colony’s Charter and made town meetings illegal. The Administration of Justice Act soon followed. It allowed for British

Assignment Example | Topics and Well Written Essays - 3000 words

Assignment Example Introduction An organization can be analysed through various perspectives ranging from bureaucratic, contingency, cultural and political perspectives. Organization bureaucracy is witnessed both in private and public organizations depending on their structure and the culture. The system of bureaucracy is evident in DHL and it from part of the management structure and culture since it is a big firm with lots of activities carried on daily basis. Organizational culture can be considered as the basis for administration since each organization as its own set of rules that determine its behaviour. Every organization has their own unique cultures that are applied in their daily applications to achieve their aims and objectives. A proper organizational structure ensures that there is a smooth coordination and supervision of activities within the organization that hasten the performance of the organization (Spencern, 2010). The structure also acts as the foundation in which the standard opera tional procedures and routines are managed and determines which individuals participate in the decision making process. What is an organization? An organization is a mechanism for coordination actions of people in order to obtain something they desire by creating value .The vision of the company is to be a logistic company in the world, in their mission statement the company strives to simplify the life of customers and to make customers, employees and investor more successful. They make a positive contribution to the people around the by demonstrating utmost respect while achieving results (DHL, 2013b). The headquarters for DHL UAE is strategically located in Dubai since it is a world premier transhipment hub of the Middle East. The trade link amongst China and the Middle East increased to 190 billion dollars in 2010 and DHL is enjoying being part of the shipment and other related logistics. This paper analyses DHL Company in terms of contingency, cultural, bureaucracy and politica l perspective in order to understand their operations fully. What is the importance of the organization? The importance of the organization is to increase specialization and division of labour while using large-scale technology and proper external environment management. DHL in the UAE is a subsidiary of DHL worldwide express, a fast growing company in the enormous growth that is expected to continue in the near future (DHL, 2013c). The HR Department in collaboration with other departments is responsible for recruiting all the employees drawn from various backgrounds to provide the division of labour needed by the company. Administration and compensation benefits are the fastest growing areas of the HR department in the UAE Company. The salaries are being streamlined to match the regional standards of the company in order to minimize spending. The medical benefits, the employee leave, car allowance that was previously administered in ad-hoc basis are now formalized to bring them to regional guidelines. What is organization theory? This is the study of how organizations functions and how they affect and are in turn affected by the environment in which they operate. The requirements of organization theory are that managers select and manage aspects of structure and culture of the company in

Behaviourism And The Psychodynamic Approach Psychology Essay

Behaviourism And The Psychodynamic Approach Psychology Essay Behaviourism is mostly about observable behaviours and views how learning is through association, seen in Classical Conditioning and through behaviour reinforcement, as in Operant Conditioning (B F Skinner, 1938). The Psychodynamic Approach (Sigmund Freud, writing between the 1890s and the 1930s) views all behaviours as being controlled by thought processes of the mind. (Cardwell et al. 2004) Behaviourism primarily looks at behaviours that can be seen, and states that we are born with a mind like an empty wipe board (tabula rasa) and all of our behaviours are acquired from what goes on around us in our environment (McLeod. 2007). The following outlines two learning theories. Classical conditioning is a type of learning that occurs through association. An unconditioned stimulus results in an unconditioned response, and the theory is that the same response can be evoked by a conditioned stimulus. (Learning Theories Knowledgebase. 2012). Operant conditioning is about learning through reinforcement (positive or negative rewards and punishment) from the environment. Learning is a progressive activity that starts by rewarding behaviour that is associated to any wanted outcome (Cardwell et al. 2004). This happens quite naturally without any awareness, for example in praising children for milestone achievements like using the potty. One key research study of learning theories is classical conditioning and Ivan Pavlovs Dog experiment (1927). This involved investigating how the dogs learnt through association. The following stages were used, with the repetition of the unconditioned with the conditioned stimulus being used together. In the first stage, before conditioning, when the dogs are given the unconditioned stimulus (dog food) this results in salivation, the unconditioned response this is a natural response. In the next stage, the conditioned stimulus (the bell) was introduced with the unconditioned stimulus (dog food) and the dogs salivated, the unconditioned response. In the final stage, once the conditioned stimulus (the bell) was introduced without the dog food, the dogs still salivated, the conditioned response not a natural response for a bell being given at meal times instead of food (Atherton. 2011). Generalisation can also be seen in classical conditioning, as the conditioned stimulus, the bell in this case, could be changed to a bell with a different sound and the conditioned response would remain; although it would however weaken over a period of time, if the bell continuously changed (Gross. 1988). An example of everyday classical conditioning would be through the use of advertising. An advertisement comes on the television for a bar of chocolate which you love. This arouses a feeling of hunger and craving for some chocolate. One of psychologys most important contributions of behaviourism was the theory of classical conditioning. Behavioural therapies came about in the 1950s as a result of this and many treatments are used today for mental health; behaviour moderation; phobias, and anxiety related conditions (Cardwell et al. 2004). Positive and negative reinforcement in operant conditioning has also been extremely useful when working with children who have additional needs or autistic spectrum disorders, as it enables maladaptive behaviour to be modified or reshaped. Government guidelines implemented within policies and procedures in childcare settings, have been based around the perspectives of behaviourism (Tassoni et al. 2010). However, as the scientific experiments applied the use of animals in controlled laboratory conditions, this limits findings relevant to the real-life situations of humans, so is reductionist. Behaviourism does not take into account actions of the mind either, so psychology as a science is unable to analyse anything it cannot openly observe. (McLeod. 2007). Other arguments are that some therapies will fail once treatments stop, as in aversion therapy, and in the treatment of flooding the individual needs to be in good health and if they were to be removed from treatment too early, it would lead to further reinforcement of the phobia they went in for in the first place (Cardwell et al. 2004). .The psychodynamic approach (Sigmund Freud 1856 -1939) believes that behaviour is part of unconscious thought processes and is imbedded by our childhood experiences. Stricker and Widiger (2003) talk about layers of the mind; the conscious, imagined as the smallest part the tip of an iceberg, where all present awareness is; the preconscious, a larger part just below the water line of an iceberg, where memories and thoughts can be accessed easily by the conscious, and the unconscious, the largest part of an iceberg that is well immersed below the water, where repressed memories and inappropriate desires are held unavailable to us. Freud describes personality as being structured in to three different parts: Id, present from birth, works on instinct and the principals of pleasure; Ego, at age one three years, keeps in touch with the real world and satisfies the Id in a realistic, appropriate way; and Superego, age three six years, where our morality oversees our personality in relati on to our environment. According to Freud, another key aspect of theory is that of psychosexual development. The stages of this theory are the Oral stage, where the mouth is the first area of pleasure; the Anal stage, where the second area of pleasure is the anus this stage is important around toilet training, and the Phallic stage, where the focus of pleasure is with the genitals. This stage also encounters gender identity development and the Oedipus complex (where boys become attracted to their mothers and fearful of their fathers). If too much or too little satisfaction is received through these stages, we become obsessed and persist with the same demands during the rest of our life, resulting in neurotic behaviours (Cardwell et al. 2004). One key study by Freud (1909) was on Little Hans, the child of a friend of Freud whom he never actually met. He was five years old. He became fearful of horses to the extent that he would no longer go in to the street. White horses, that wore blinkers and had black colouring around the mouth, were feared most. As Hans was in the phallic stage of his development and therefore in the Oedipus Complex, according to Freud, the belief was that he was actually afraid of his father not the horses. This assumption was reached as Hans father wore glasses; these could be associated with the blinkers, and he also had a moustache; this could represent the black around the horses mouth. (Cardwell and Flanagan. 2004) The progression of Psychotherapy has been a substantial contribution of the psychodynamic approach, as Freuds psychoanalytical therapy, which sees mild psychiatric disorders in adults such as anxiety and eating disorders, and some depressions, as deeply hidden childhood problems. Patients are helped by creating an ideal environment in which to draw out these concerns into the conscious mind, where they can then be explored, tackled and resolved. Disadvantages of psychodynamic therapies are that treatment can be over many years and is therefore expensive and unrealistic. Therapies are not suitable for all psychological disorders, mainly just those that come under neuroses. Also, uncovering the past can cause more emotional stress than the current problem holds for the patient. Behaviourism has contributed to therapies that we still use today. One of the therapies based on classical conditioning is Systematic Desensitisation (Wolpe. 1958). This method helps with phobias and anxieties by using deep relaxation and replacing a fearful reaction with a response that is unable to exist with fear. Another therapy is Implosion and Flooding where the individuals phobic object is revealed with no reduction in anxiety and no relaxation. The purpose is that high levels of anxiety cannot be maintained for a long period of time, so start to diminish along with the realisation that nothing bad has happened to them, so the fear should dissipate. A technique called Aversion Therapy is also based on classical conditioning and is used to remove unwanted behaviours like alcoholism, smoking and drug addiction. These behaviours are associated with an unpleasant stimulus in an attempt to remove them. For instance, a cigarette may have a nausea-inducing substance which in turn pai rs the feeling of nausea with tobacco. Cognitive-Behaviour Therapy is widely used and elements of it originate from behaviourism. It looks at the individuals beliefs and rational or irrational thought patterns and then the consequences of these, if desirable or undesirable emotions come about leading to desirable or undesirable behaviour. Once these have been recognised, the therapist and the client work on the issues together. (Gross. 1987) Contributions of the psychodynamic approach include Free Association, in which the individual allows feelings, thoughts and images to free-flow, with the therapist out of sight who will interrupt occasionally to get reflections with the implications of the associations. The theory is that the internal conflict will reveal itself in the associations. Boker (1992) believes psychodynamic therapy is also helpful to patients will schizophrenia, whilst taking phenothiazines, as this medication enables them to be more available (Cardwell et al. 2004). Another contribution is Play Therapy, characterised by Sweeney and Landreth (2003) as child-centred play therapy. The therapists objective is to allow the child to release their inner disturbances by bringing out the experiences through play rather than being the victim (McMonigle. 2008). It can be seen therefore that behaviourists treat existing problems; whereas in contrast, the psychodynamic approach wants to find the route of the problem. Both of these approaches have influenced modern practices.

Competition Bikes Cost Analysis Essay

Every business is involved in production where some costs are incurred. In order for a business to allocate its selling price to its products, costing analysis is required.Costing which is a method of accounting used by financial management is a very essential process. It gives a full description concerning all costs incurred in the business either variable or fixed. It gives the final production cost which in turn is used in determining the selling price of the commodities, the units to be produced which is equivalent to its market share. Competition Bikes needs to put in place a costing system that is essential and economical to its production processes. Recently it’s using conventional based approach which involves assigning costs according to the volume of goods produced. This makes products to be the main determinant of costs. Competition Bikes are in a dilemma whether to continue with conventional approach or shift to activity method of costing. Activity system of costing divides the costs into a number of activities used in the production process. It takes an assumption that costs in an organization have multiple determinants different from its production. In order for the Competition Bikes to decide whether to shift or not, an evaluation is needed where some advantages of activity costing system are considered over conventional volume method of costing. One of the benefits of adopting activity based system of costing is that it gives an accurate computation. This is as a result of taking accounts for costs incurred in each level of production compared to when taken at the end of the production based on the volume produced. Cost drivers are very essential tools when carrying out costing. The activity system of cost accounting gives a clear identification of the specific and precise drivers used in determining the costs. This is very important to any organization as incase of costing problems, it enables the cost accountants to trace them which making it easy to come up with the best mechanism of controlling cost. Through such analysis, it’s beneficial for the Competition Bikes to shift from conventional to activity method of costing which is a better system. The other area that the report takes in to consideration is the breakeven point. This is important as the company is involved with two productions i.e. Titanium Bikes and carbon lite which is done using the concept of cost-volume-profits. This analysis brings the relationship between the profits, volume of goods produced, and the organizations costs. The benefit of an analysis based on breakeven point is to enable the firm to make proper decisions concerning prices of goods produced. The analysis shows that CVP is not an effective approach. This is because it takes an assumption that the organization deals with a single product which is not true to many organizations. Due to this assumption, an establishment of sales mix must be put into place. In every production there are two key types of costs incurred i.e. fixed and variable costs. The report examines the impact of changing them, of which it has shown that it will have a significant effect on the costs. Costing method This refers to the method of reporting and financial recording. It involves the process of taking computations of the costs incurred in the process of producing goods (Chang, Pelliser, 1996 ). This costing is done by a finance manager who takes into consideration different types of cost information and uses them in the computations. This includes costs of company overheads, labor hours and the units of production. This is a tool used by analysts to identify cost drivers and in turn use them in computing costs. Competition Bikes needs to establish an efficient method of costing which is economical and provides accurate information. In order to come up with such a method, it has to examine whether to take volume based or activity based costing. Volume based costing It’s a traditional method of costing of which competition bikes is currently using in its computations. This type of approach allocates costs using the volume of goods produced. It’s different from activity based method as it uses a single cost driver which is the total volume of goods produced. This approach becomes very challenging to the organization when allocating costs using approach. The reason is that in costing, both variable costs and overhead costs are important, but this approach ignores overhead costs which are assigned to products on the basis of their usage of direct labor. It assumes any activity without direct impact on the volume of goods produced, as it considers the main drivers to be the product. It gives inaccurate reports as it’s a traditional approach used in the past where overhead costs were ignored. This was as a result of these costs taking an extremely small part on the overall costs of the organization, which is different nowadays as they are significantly high and the company cannot afford to ignore them. It’s also a structure oriented approach, this implies that it’s more concerned with the chart of the organization rather than actual involvement in the production. It makes the process of production to be very shallow as it gives information concerning total amount of money used, without giving clear details of why it was spent. This brings a challenge incase the company wants to introduce measures of saving costs as no clear information given. Activity based cost accounting It’s a costing method which identifies all the activities involved in the organization concerning the production of goods. It assigns every activity the cost incurred in it before giving the full cost of production. It’s different from volume based which assumes products to be the main cost drivers unlike activities which are the main cost drivers. Activity based puts into consideration the overhead costs of the company enhancing their control through showing the relationship between activities in the organization and the costs incurred. It’s an efficient method as it enables analysts to have a clear cost links between the management responsibilities, products, organizational processes, customers and other cost drivers. Unlike volume based, this approach provides accurate computations as all cost drivers are examined basing them on the cost of running the company. Another benefit of this approach is that it provides the organization with clear ways which can be used when implementing measures of cost saving (Chang, Pelliser, 1996). It’s a process oriented approach as it gathers information about the costs of the firm through organizational process evaluation. Costs problems are well addressed as it provides elaborate information which is used in establishing efficient mechanisms and elaborate information relating to resources used in each activity. Organizational cost levels Unit level; it’s a level where cost is incurred in producing one unit of a product such as cost of cost of direct labor and materials. Batch level; it’s a level where cost is realized after producing a batch of goods such as cost incurred in planning. Product level; it’s a level where cost of every product is computed without considering how many units have been produced such as cost of designing the product. Facility level; these are indirect costs which cannot be linked to any single product such as office expenses and indirect labor. Activity system of costing shows all the activities that leads to overheads costs of the organization. Due to this system enhancing allocation of activity cost pools, it enables computation of the fixed costs in the organization which differentiates period costs from products costs. Recommendation Through the analysis of the two methods of costing, Competition Bikes needs to change from its costing method and adopt activity-based system of costing. The reason behind is that Competition Bikes have a very large portion of its total cost being the fixed cost of over $500000 dollars. Activity based system will help in identifying the different drivers of this cost hence enabling the company to establish measures of saving costs. This approach comprises of six activities namely;factory setups, engineering services, quality controls, products movements, depreciation and utilities. It also identifies cost drivers based on each activity such as setups, engineering, inspections on quality controls and by products used by the factory, which is different from volume based approach which makes it hard for the organization to implement strategies of cost saving. This system is very important as it will enable the company to have accurate costs estimations. This will provide different figures relating to fixed costs as opposed to volume based method. The system will enhance accurate computations by Competition Bikes and them to compute all costs occurring at each level that is variable costs at the unit level, cost of control at the batch level, cost of product movement at the product level and depreciation cost at the facility level. 2. A breakeven point. It’s a situation attained when the total cost of production of a particular product becomes equivalent to the cost of producing it. Its analysis is a very vital tool used in decision making by the business. It helps the business in determining the amount of product to be produced in order to make this product profitable through production plans. This enables the organization to make better decisions concerning prices of the goods from the unit level. Breakeven units It refers to the total number of units an organization is expected to produce in order to make the total cost equivalent to revenues obtained from this product. Titanium breakeven units is 1514, implying that Competition Bikes must sell such units of titanium for the organization to start realizing profits. The one for carbon lite is 915 while for the mix is 2429. This shows that the company needs to produce 2429 units of both products for the business to start making profits. They are calculated by dividing the organization’s fixed cost with the contribution margin. The contribution margin refers to the variation between prices of one unit of a product and the unit cost of the same product. It gives a reflection of amount of money that a specific sale contributes in relation to covering the fixed costs of a firm. The contribution margin fortitanium is $230 since the unit price for titanium is $1500 and its variable cost is $1270. Its sales mix is 550 units for titanium and 350 units for carbon lite. This shows that for every sale of 900 units made by the company, 550 are made up of titanium and the rest 350 are sales of carbonlite. This sales mix for both products is multiplied by their total contribution margin giving 234,500. It’s then divided by 900 so as to attain weighted average that gives a contribution margin of a single unit of the mix giving us 260.56. The contribution margin was obtained by dividing $500,000 by the common weight of the contribution margin giving us; Titanium = 550/900 * 2478 =1514 Carbonlite = 350/900*2478 = 964 Breakeven points in terms of dollars It gives an indication of the amounts of sales that have to be achieved so to enable the firm to cover its entire production cost. In terms of dollars, it’s obtained by multiplying units’ price of the product and its breakeven units. Titanium = 1514 units *$ 850= 1,286,900 Carbonlite= 964 units *1500= 1,446,000 The analysis above indicates that Competition Bikes has to make a sale 1,286,900 of titanium and 1,446,000 of carbonlite for the business to start realizing profits. b. Change in Breakeven analysis Any change made in the fixed costs of the organization brings an impact that is significant to the breakeven analysis. Breakeven point brings the relationship in the organization between its price, fixed costs, variable costs and the volume of sales. If the company decides to increase its fixed cost by $20,000 it gives a new value of $ 520,000. This indicates that the company needs to sell additional units so as to cover that increase. Any change in the business direct materials will also cause significant impact on the breakeven point. If the company increases the cost of direct materials with 20% of the cost, variable cost of both products will increase by the same margin. If contribution margin changes, it results to changes in the contribution margin of the weighted average. Since sales mix of carbonlite is 350, its contribution margin and sales mix becomes 15400. While that of titanium is 550, its contribution margin and sales mix becomes 104885 giving a total of 120,285. Average weight of the contribution margin 120,285/900= 133.65 Breakeven point for the mix 520,000/ 133.65 = 3900 Breakeven points using sales mix of each product Titanium = 550/ 900 * 3900= 2200 Carbonlite = 350/ 900 * 3900= 1517 Breakeven value change in terms of dollars Titanium = 2200 units *$850 = $1,870,000 Carbonlite = 1517 units *$1500 = $2,275,500 Conclusion Every business should adopt a costing system which helps in computing costs incurred in the business. This information is very important in making decisions concerning the prices of the products. Within the two systems of allocating costs, that is volume based and activity based systems of costing. Volume based is not an efficient method as it assumes that product is the main cost driver. Through the above analysis, it’s clear that Competition Bikes should adopt activity based system as it provides accurate information, elaborate information that can be used in providing cost saving mechanism. It has also considered the breakeven analysis which is an important tool in deciding the prices of commodities. Lastly, the report has shown that if there is a change in either the fixed or variable costs, it brings a significant effect on the costs. References Brimson, J. A. (1991). Activity accounting: an activity-based costing approach. J. Wiley. Cao, P., Toyabe, S. I., &Akazawa, K. (2006).Development of a practical costing method for hospitals.The Tohoku journal of experimental medicine, 208(3), 213-224. Park, S. E., & Lee, Y. K. (2006). Efficient bid pricing based on costing methods for Internet bid systems. In Web Information Systems–WISE 2006 (pp. 289-299). Springer Berlin Heidelberg Source document