A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples

A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples

Treating Students Fairly free essay sample

I think it makes much more sense to treat all learners differently. I think of it as a parent. If I have 4 children it is my responsibility to address each child’s needs. You can raise all children in the same home and they will all 4 walk away with a different experience and interpretation of what went on. I see the classroom the same way. A relationship should be built from the beginning. This way the students know that everyone in the classroom has different needs and I will do my best to meet them all. There is no favoritism just fairness. This has to be explained and revisited throughout the school year. There is a definite overrepresentation of African Americans in special education. I think the contributing factors are their environment, some not all are coming from single parent households and the value of education has to be examined. I think it is a sad state of affairs. We will write a custom essay sample on Treating Students Fairly or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Children who misbehave are not necessarily behavior problems. I think the genetics are different from African Americans and their counterparts. The diet is different as is the influences around them. More needs to be done to stop this but it won’t be easy. To start with a culturally responsive classroom I think there should be some ground rules set. Different cultures should be explored and discussed as a class. That would be best practice. In addition there should be pictures that reflect diversity around the classroom. Behavior and motivation will follow suit if addressed early. I think the students will see how the teacher responds and in turn respond the same way.

Free Essays on My Tutoring Job

In my junior year I became a tutor for elementary school students in Salvation Army’s After School Program and worked four days a week after school. I really enjoyed doing the job because I could help the children with their homework and was able to earn enough money for my own expenses. The challenge to me was that I had to have a bible lesson for the children every Friday. Basically it was included games and songs that I must think of for them. Since I have been in the Youth Fellowship there for two years, the pastor trusted me enough that I could get this job done well. The pressures were all on me. It was my great pleasure to do my best to let the children know more about Jesus, but at the same time; it was very difficult to me because my bible knowledge was limited. Besides that, I had never taught anyone in my life. All the sudden I had 28 students; it was incredible. Fortunately, there were many useful teaching materials (pictures, crafts, videotapes...) that the church supplied to me that helped me make the teaching lessons more efficient and interesting. I had to prepare everything for the story before Friday. That was where I started to take things seriously and started being mature. By doing this job, I learned to take on more responsibilities and be more organized. I had three students who were six years old. They were pretty good friends and always played together. The problem was every time I was talking to the class, they whispered to each other on their seats. Their action bothered the rest of the class. I warned them a couple of times but they seemed to ignore me. I was kind of frustrated at that moment. And later I thought that my job was to make them be positive; I shouldn’t be mad at all; this is what God wants me to do for Him. I was to play a role model and guide these children to His way. And I believed I could do it. So the next Friday I told them to separate from each other and dur... Free Essays on My Tutoring Job Free Essays on My Tutoring Job In my junior year I became a tutor for elementary school students in Salvation Army’s After School Program and worked four days a week after school. I really enjoyed doing the job because I could help the children with their homework and was able to earn enough money for my own expenses. The challenge to me was that I had to have a bible lesson for the children every Friday. Basically it was included games and songs that I must think of for them. Since I have been in the Youth Fellowship there for two years, the pastor trusted me enough that I could get this job done well. The pressures were all on me. It was my great pleasure to do my best to let the children know more about Jesus, but at the same time; it was very difficult to me because my bible knowledge was limited. Besides that, I had never taught anyone in my life. All the sudden I had 28 students; it was incredible. Fortunately, there were many useful teaching materials (pictures, crafts, videotapes...) that the church supplied to me that helped me make the teaching lessons more efficient and interesting. I had to prepare everything for the story before Friday. That was where I started to take things seriously and started being mature. By doing this job, I learned to take on more responsibilities and be more organized. I had three students who were six years old. They were pretty good friends and always played together. The problem was every time I was talking to the class, they whispered to each other on their seats. Their action bothered the rest of the class. I warned them a couple of times but they seemed to ignore me. I was kind of frustrated at that moment. And later I thought that my job was to make them be positive; I shouldn’t be mad at all; this is what God wants me to do for Him. I was to play a role model and guide these children to His way. And I believed I could do it. So the next Friday I told them to separate from each other and dur...

Biography of Attila the Hun

Biography of Attila the Hun Attila the Hun was the fierce 5th-century leader of the nomadic, barbarian group known as the Huns, who struck fear in the hearts of the Romans as he plundered everything in his path, invaded the Eastern Empire and then crossed the Rhine into Gaul. Occupation:  RulerDates:  We dont know when Attila was born. It could have been around 406 A.D. He ruled from about 433 until his death in 453. Offices and Titles Attila was the king of the Scythian hordes known as the Huns, who frightened those in their paths even with their appearance. For devastating much of Europe - mostly while on horseback shooting javelins, composite bows and arrows, Attila the Hun is also known as the Scourge of God. Jordanes says the following about Attila: His army is said to have numbered five hundred thousand men. He was a man born into the world to shake the nations, the scourge of all lands, who in some way terrified all mankind by the dreadful rumors noised abroad concerning him. He was haughty in his walk, rolling his eyes hither and thither, so that the power of his proud spirit appeared in the movement of his body.The Origin and Deeds of the Goths Military Attila successfully led his forces to invade the Eastern Roman Empire, whose capital was in Constantinople, in 441. In 451, on the Plains of Chà ¢lons (also known as the Catalaunian Plains), which was located in Gaul (modern France), although the exact location is disputed, Attila suffered a setback. Attila was ranged against the Romans and the Germanic Visigoths who were settled in Gaul. This didnt stop him, though; he made progress and was on the verge of sacking Rome when, in 452, Pope Leo I [d. 461]) dissuaded Attila from proceeding. Death The death of Attila was the following year, on his wedding night in 453, supposedly of a nosebleed. There are other explanations, including an assassination plot. With Attilas death, the Huns fade from prominence as a foe of the Romans. Sources We know about Attila through Priscus (5th century), a Roman diplomat and historian, and Jordanes, a 6th-century Gothic historian, and author of the Getica. Biography of Attila the Hun Attila the Hun and his warriors rose from the plains of Scythia, modern-day southern Russia and Kazakhstan, and spread terror across Europe. The citizens of the weakened Roman Empire gazed in fear and disdain upon these uncouth barbarians with tattooed faces and top-knotted hair. The Christianized Romans could not understand how God could allow these pagans to destroy their once-mighty empire; they called Attila the Scourge of God. Attila and his troops conquered vast swaths of Europe, from the straits of Constantinople to Paris, and from northern Italy to islands in the Baltic Sea. Who were the Huns? Who was Attila? The Huns Before Attila The Huns first enter the historical record far to the East of Rome. In fact, their ancestors probably were one of the nomadic peoples of the Mongolian steppe, whom the Chinese called the Xiongnu. The Xiongnu launched such devastating raids into China that they actually motivated the construction of first sections of the Great Wall of China. Around 85 A.D., the resurgent Han Chinese were able to inflict heavy defeats on the Xiongnu, prompting the nomadic raiders to scatter to the west. Some went as far as Scythia, where they were able to conquer a number of less fearsome tribes. Combined, these peoples became the Huns. Uncle Rua Rules the Huns At the time of Attilas birth, c. 406, the Huns were a loosely organized coalition of nomadic herder clans, each with a separate king. In the late 420s, Attilas uncle Rua seized power over all of the Huns and killed the other kings. This political change resulted from the Huns increasing reliance on tribute and mercenary payments from the Romans  and their decreased dependence on pastoralism. Rome paid Ruas Huns to fight for them. He also got 350 lbs of gold in annual tribute from the Eastern Roman Empire based in Constantinople. In this new, gold-based economy, people did not need to follow the herds; thus, power could be centralized. Attila and Bledas Rise to Power Rua died in 434 - history does not record the cause of death. He was succeeded by his nephews, Bleda and Attila. Its not clear why the older brother Bleda was unable to take sole power. Perhaps Attila was stronger or more popular. The brothers tried to extend their empire into Persia in the late 430s, but were defeated by the Sassanids. They sacked Eastern Roman cities at will, and Constantinople bought peace in exchange for an annual tribute of 700 lbs of gold in 435, rising to 1,400 lbs in 442. Meanwhile, the Huns fought as mercenaries in the Western Roman army against the Burgundians (in 436) and the Goths (in 439). The Death of Bleda In 445, Bleda suddenly died. As with Rua, no cause of death is recorded, but Roman sources from that time and modern historians alike believe that Attila probably killed him (or had him killed). As the sole King of the Huns, Attila invaded the Eastern Roman Empire, seizing the Balkans, and threatening earthquake-ravaged Constantinople in 447. The Roman Emperor sued for peace, handing over 6,000 pounds of gold in back-tribute, agreeing to pay 2,100 pounds annually, and returning fugitive Huns who had fled to Constantinople. These refugee Huns were probably the sons or nephews of the kings killed by Rua. Attila had them impaled. Romans Try to Assassinate Attila In 449, Constantinople sent an imperial ambassador, Maximinus, supposedly to negotiate with Attila over the creation of a buffer zone between Hunnic and Roman lands, and the return of more refugee Huns. The months-long preparation and journey were recorded by Priscus, an historian who went along. When the gift-laden train of Romans reached Attilas lands, they were rudely rebuffed. The ambassador (and Priscus) did not realize that Vigilas, their interpreter, had actually been sent to assassinate Attila, in collusion with Attilas counselor Edeco. After Edeco revealed the whole plot, Attila sent the Romans home in disgrace. Honorias Proposal A year after Attilas not-so-close brush with death, in 450, the Roman princess Honoria sent him a note and a ring. Honoria, the sister of Emperor Valentinian III, had been promised in marriage to a man she didnt like. She wrote and asked Attila to rescue her. Attila interpreted this as a marriage proposal  and happily accepted. Honorias dowry included half of the provinces in the Western Roman Empire, a very nice prize. The Roman Emperor refused to accept this arrangement, of course, so Attila gathered his army and set out to claim his newest wife. The Huns quickly overran much of modern-day France and Germany. Battle of the Catalaunian Fields The Huns sweep through Gaul was halted at the Catalaunian Fieds, in northeastern France. There, Attilas army ran up against the forces of his former friend and ally, the Roman General Aetius, along with some Alans and Visigoths. Unsettled by ill omens, the Huns waited until almost dusk to attack, and got the worse of the fighting. However, the Romans and their allies withdrew the next day. The battle was not conclusive, but it has been painted as Attilas Waterloo. Some historians even have claimed that Christian Europe might have been extinguished forever if Attila had won that day! The Huns went home to regroup. Attilas Invasion of Italy - The Pope Intervenes (?) Although he was defeated in France, Attila remained dedicated to marrying Honoria and acquiring her dowry. In 452, the Huns invaded Italy, which was weakened by a two-year long famine and epidemics of disease. They quickly captured fortified cities including Padua and Milan. However, the Huns were dissuaded from attacking Rome itself by the lack of food provisions available, and by the rampant disease all around them. Pope Leo later claimed to have met Attila and persuaded him to turn back, but its doubtful that this ever really happened. Nonetheless, the story added to the prestige of the early Catholic Church. Attilas Mysterious Death After his return from Italy, Attila married a teenaged girl named Ildiko. The marriage took place in 453  and was celebrated with a grand feast and plenty of alcohol. After dinner, the new couple retired to the wedding chamber for the night. Attila did not show up the next morning, so his nervous servants opened the chamber door. The king was dead on the floor (some accounts say covered with blood), and his bride was huddled in a corner in a state of shock. Some historians theorize that Ildiko murdered her new husband, but that seems unlikely. He may have suffered a hemorrhage, or he could have died of alcohol poisoning from the wedding night revels. Attilas Empire Falls After Attilas death, his three sons divided up the empire (reverting, in a way, to the pre-Uncle Rua political structure). The sons fought over which would be the high king. Eldest brother Ellac prevailed, but meanwhile, the Huns subject tribes broke free from the empire one by one. Only a year after Attilas death, the Goths defeated the Huns at the Battle of Nedao, driving them out of Pannonia (now western Hungary). Ellac was killed in battle, and Attilas second son Dengizich became the high king. Dengizich was determined to return the Hunnic Empire to the glory days. In 469, he sent a demand to Constantinople that the Eastern Roman Empire pay tribute to the Huns again. His younger brother Ernakh refused to get involved in this venture  and took his people out of Dengizichs alliance. The Romans refused Dengizichs demand. Dengizik attacked, and his army was crushed by Byzantine troops under General Anagestes. Dengizik was killed, along with the majority of his people. The remnants of Dengiziks clan joined Ernakhs people  and were absorbed by the Bulgars, ancestors of todays Bulgarians. Just 16 years after Attilas death, the Huns ceased to exist. The Legacy of Attila the Hun Attila is often portrayed as a cruel, bloodthirsty and barbaric ruler, but its important to remember that our accounts of him come from his enemies, the Eastern Romans. The historian Priscus, who went on the fateful embassy to Attilas court, also noted that Attila was wise, merciful, and humble. Priscus was amazed that the Hunnic king used simple wooden table implements, while his courtiers and guests ate and drank from silver and gold dishes. He did not kill the Romans who came to assassinate him, sending them home in disgrace instead. It is safe to say that Attila the Hun was a much more complex person than his modern reputation reveals.

Why Mixing Students With and Without Special Needs Is a Good Idea Essay

Why Mixing Students With and Without Special Needs Is a Good Idea - Essay Example In this regard, I found Vaness Romo’s article Why Mixing Students With and Without Special Needs Is a Good Idea enlightening and very interesting because she gave very good reasons for her cause. The article started with a controversial photo of a second-grade class which caused some uproar on the Internet. The photo shows a teacher with a warm smile standing beside twenty-two kids sitting on a set of bleachers. Off to the far right, a boy with a beautiful smile was sitting in a wheelchair, separated from his peers. At the beginning of the article, Vanessa discusses why that photo caused the uproar on the Internet and how it was heartbreaking for the online world that believed the picture aimed to show discrimination against people with disabilities. Then, she presents Miles, the boy in the photo, the type of his disability, and his mother’s feeling. Vanessa moved to another point, which was arguing about why mixing students with and without special needs is a good idea. First, she talked about a parent’s fear of people picking on or excluding their child, especially parents of children with special needs, and how that was the reason for the inclusive education model. Secondly, Vanessa quoted Margo Pensavalle, one of the professors at the USC Rossier School, saying â€Å"It’s a win-win situation for everybody,† in arguing that students with special needs should be placed in mainstream classrooms with children of similar ages. Thirdly, Romo also explained how regardless of the severity of a student’s disability and socio-economic status, the advantages of inclusion in the classroom has been well documented with The National Longitudinal Transitions Study showing many advantages of mixing students with and without special needs. Fourthly, Vanessa continued to argue based on Pensavalle’s statement that the two kinds of students in the inclusion model â€Å"take advantage of [the extra help] and learn more completely in a more supportive

MULTI-HAZARD RISK ASSESSMENT, USING COLOUR MAPPING ON NATURAL Essay

MULTI-HAZARD RISK ASSESSMENT, USING COLOUR MAPPING ON NATURAL DISASTERS i.e FLOODING, EROSION - Essay Example Luiz, in his book ‘The 1755 Lisbon Earthquake: Revisited’, states that multi-hazard risk assessment considers three issues which include the interaction of generically different types of hazards, comparison of different types of risks from financial and disaster management points of view, and finally the consequential risks for industrial production, infrastructure, and the economy. Moreover, in the case of an imaginary disaster workshop, there exist aims to be achieved, objective messages for Non-Governmental Organisations and locals, solutions in multi-hazard assessment, as well as target information from the multi-hazard risk assessment using colour mapping on natural disasters. Colour mapping, also known as colour coded mapping is a risk assessment tool that allows objective and visual determination of risk levels. It also provides a route on which priority events can be identified hence easy assigning of responsibilities and determination of actions to be taken. Thi s method of colour coding was developed by Maria Dineen, as a result of the growing need to manage the increasing volume of incident investigations. Initially, Maria established only three incident grades. These grades include Green to represent minor events that do not require follow-up, yellow for moderate events that require local management action and red to represent significant events that require senior management attention. Later, orange was also introduced to represent events that, although not requiring follow up by the senior management, they should be reviewed and monitored by relevant local management teams (â€Å"Consequences UK†). Risk assessment aims at identifying, measuring, quantifying, and evaluating the worst effects of natural hazards in a comprehensible and comparable way (Haimes, 2009). The use of colour mapping in risk assessment by an organisation aims at various things. First, an organisation aims at introducing clearly defined levels of accountabil ity for action and learning from adverse events. Secondly, organisations aim at curbing disasters and risks before they take place. Colour coding enables an organisation to identify any potential disasters. In addition to that, organisations aimed at risk assessment are required to explore safety and quality to ensure that no one is hurt in the future. It also aims to reduce consequential risks that may take place after a disaster has passed. This aims at creation of a safety culture in the organisation. Another aim of using colour mapping in multi-hazard risks assessment, is to use it as a tool for qualitative analysis. Qualitative analysis is important in the incident management process. Colour mapping gives a quality analysis since it eases the analysis process. The concentration of one colour over a certain region on a map show the level of risk experienced in that area without necessarily requiring an expert’s interpretation. More so, colour coding enables a systematic d etermination of the events that require more attention. For instance, colour red represent an urgent attention to a certain area; so more concentration and spread of it shows that a larger area is at a high level of risk (Zhang, 2009). However, it goes without saying that challenges will be faced in application of colour mapping. In most cases, it is possible for someone to confuse between code red and code orange which are different although they represent very close levels of risk. This can compromise the