Management accounting case study Example | Topics and Well Written Essays - 1250 words

Management accounting - Case Study Example The table in Exhibit 1.5 provides this information. Exhibit 1.5 Calculation of the Profitability of Each Cost Object Description Cost Objects Accounting Economics Law Revenue 450,000 320,000 525,000 Expenses 205,132 149,704 192,164 Profit 244,868 170,296 332,836 Percentage 54.42% 53.22% 63.40% Exhibit 1.5 indicates that Law is the most profitable course with a percentage profit of 63.4% followed by Accounting with 54.42% and Economics the least profitable with 53.22%. The difference is profitability among the three courses can be attributed to the differences in the fees charged per EFTSL and the amount of government grant received per EFTSL. The student fee per EFTSL is highest for the Law course and lowest for the economics course. In fact, the student fee for the Law course is $6,000 or 67% more than the economics course and $5,000 or 50% more than the Accounting course. The government grant per EFTSL for the Economics course is $1,000 or 40% higher than the Accounting course and $1,000 or 17% more than the Law course. In total the Revenue per EFTSL for the Law course is $6,000 or 40% more than that for Accounting and 31% more than that for Economics. ... It is described as a complex and comprehensive process which requires careful and systematic analysis to determine different cost pools and activities that relate to them. This makes the implementation of an ABC system a very costly and time consuming exercise (Estrin at al 1994). According to Horngren et al (2011) ABC is one of the best tools available for improving a costing system. Some of the reasons given include the following. i. ABC emphasises individual activities as main cost objects – each activity having a specific purpose while traditional costing systems do not (Horngren et al 2011) ii. ABC calculates the cost relating to each activity and assigns costs on the basis of the activity which led to the production of the service or product and this leads to higher levels of accuracy when compared to traditional methods like absorption costing (Horngren et al 2011) iii. ABC systems facilitate more favourable pricing and product-mix decisions (Horngren et al 2011) iv. AB C enables decisions relating to cost control by providing information that facilitates process improvement and product design (Horngren et al 2011) v. Studies have found that some level of success is achieved when ABC is implemented which leads to improvements in both manufacturing and business performance (Fei and Isa 2011) vi. ABC provides results that are very different from those generated from less costly methods. However, the information provided can lead to major decisions that impact profitability and other important aspects of the business on which it depends (Estrin et al 1994). Motivations for disagreement The motivations that the Accounting Professor has

American Born Chinese that utilizes Scott McClouds Understanding Essay

American Born Chinese that utilizes Scott McClouds Understanding Comics as a supporting resource - Essay Example In my view, humor is a good way to attract readers’ interest; also humor helps reader finish the story with better understanding. Therefore, the performance of humor is very important in graphic novel. Gene uses humor to create each character that performing in American Born Chinese and i will explain how humor is essential in comic’s book. In American Born Chinese, Jin Wang and his family move to a new place. When he joins the new school, he finds that he is the only American Chinese student in the whole school. He tries to fit into a normal American life, tries making friends but he is constantly under bulling from the rest of the students, making it hard for him to have friends. He fell in love with an all-American girl, making matters worse for him. Monkey king was born to rule over all monkeys worldwide. This is an old and great Chinese fable of all times. He is the master in kung-Fu, who is greatly respected by his subjects making him the greatest on earth. Monkey king wants to be one of the gods but cannot be allowed, he has to remain as a monkey though he doesn’t want to. Danny has a cousin Chin-Kee, a Chinese stereotype who keeps visiting him. Due to Danny’s popularity in school being ruined by his cousin’s visit, he keeps changing schools. This year, Chin-Kee spoils everything for him. By creating the story, Gene uses a lot of humor to build each character specially. At beginning introduces the Monkey King. It starts with. â€Å"One bright and starry night† with Monkey King leading the Flower Fruit Mountains. First instance of humor is depicted by Monkey King being â€Å"born of a rock† (Yang, 15). Monkey King ironically refuses to accept who he is; he wants to be a god. As the figure one shows, when he heard of a party in heavens even without being invited sees himself as a king and forces himself to the party. He is not received well by other gods and they laugh at him. Humor

Study on the effects of occupational therapy

Study on the effects of occupational therapy Occupational therapy (OT) is about helping people of all ages conduct and improve their ability to perform their daily activities that occupy their time in their environment (Hussey, Sabonis-Chafee, OBrien, 2007). The environment to which individuals may wish to perform tasks could be in home, work, school or community settings (Hagedorn, 2000). The roles of occupational therapists (OTs) are to work with individuals to help them achieve a fulfilled and satisfied state in life (Crepeau, Cohn, Schell, 2009). Activities or interventions may be used to achieve functional results that promote health, prevent injury or disability so that individual may become independent as a result. OTs work with a range of people that may have conditions that are mentally, physically, developmentally, socially or emotionally disadvantaged (Crepeau, et al., 2009). Therefore they help individuals to develop, recover or maintain their skills to be able to conduct activities that they deem important. The reason why OTs wants to find out about a persons occupation is to determine what is important to the individual and how they may conduct these occupations and how all these occupations contribute to the greater good of health. A persons occupational performance is influenced by their health and the need for personal satisfaction in what they do (Crepeau, et al., 2009). This is why OTs may conduct interviews before implementing interventions. It is a way for OTs to collect informed information regarding to the needs of individuals and what they find important in their lives. The initial interview would be about gathering basic information about the individual and going through name, age, occupation and what important roles they have in their lives. As OTs, it is very important that focus is client-centred and allow clients to evaluate their performance and the importance of roles in their lives. The Person-Environment-Occupation-Performance (PEOP) model is a client-centred model that is used to improve the performance of individuals in their daily lives (Christiansen Baum, 2005). The model was developed in 1985 and was first published in 1991. The PEOP model includes the interactions of occupation, performance and participation that are involved between the person and environment when they carry out their activities in their daily lives. The model talks about the personal factors and environmental factors that support enable or restrict the performance of individual to their activities, tasks and roles that are present in their lives. In the PEOP model, OT intervention is a method of using a wide range of client-centred strategies that connect the individual or group to develop or use sources that enable them to successfully perform necessary and significant occupations. It takes into account that satisfaction of performing occupations is related to the individual or group goals and environmental factors that may or may not inhibit participation. The PEOP model has four major components. These four components are occupations, performance, person and environment (Christiansen Baum, 2005). It describes what people want or need to do in their daily lives (occupation), the act of performing the occupation (performance), and how psychological, physiological, neurobehavioral, cognitive and spiritual factors (person) combine with the location the occupation is conducted (environment) influence success. The individual ability or skills is what determine whether the individual is competent to do what they must to meet personal needs. The individual must make use of resources that are available within the environment to effectively meet these needs. The model also has the belief that the situations where people feel success also help them feel good about themselves. Therefore it acts as a motivator to allow individuals to face challenges with confidence. It is said in Christiansen Baum, that fulfilment comes both from feelings of mas tery as well as the accomplishment of goals that have personal meaning (Christiansen Baum, 2005). This indicates that individual will feel more accomplished doing occupations that they like doing and is important to them, rather than something they dont find important. According to Henry Kramer, interviewing is a shared verbal experience, jointly constructed by the interviewer and the interviewee, organized around the asking and answering of questions (Crepeau, et al., 2009). Asking good questions is not a natural phenomenon and requires practice (Miller, 2009). This is why communication skills are essential in interviewing. Interviewing requires three key elements, questioning, active listening and interpreting body language (OToole, 2008; Williams, 1997). The aim of an interview is to collectively obtain information, offer advice, support and discuss treatment (Williams, 1997). Through the process, OTs is able to establish and maintain a relationship with the client. It is important in any interview to be prepared and consider that the location where the interview will take place will set the mood. If the interview is conducted in an office, it can give feeling of formality and if the interview is conducted in a clinic, it can be associated with illness. Individuals response to these different settings may be associated to previous experiences that they may have encountered in the past. Their reaction can vary and as an interviewer, awareness should be recognized. The location of the interview can also give the purpose of the interview so it is important that suitable location be chosen. There are three phases to an interview; phase 1 is the introductory phase, phase 2 is the working phase and phase 3 is the termination. Effective communication requires mutual understanding from both interviewer and interviewee. Health professionals must ensure that clients understand the meaning and purpose of interview and why it is conducted. The interview requires that information be shared, there is a goal to reach same understanding, understanding of background and culture, a willingness to understand points of view, respect for self and other and show empathy when appropriate (Higgs, Ajjawi, McAllister, Trede, Loftus, 2008). Communication skills required in an interview include verbal communication, non-verbal communication and active listening. An example of verbal communications is the effective use of speech to ask appropriate questions and the structure of language used (Williams, 1997). The structure of the language is the way that words are put together to form sentences to give information or seek information. Verbal communications are ways of individuals expressing their ideas, concepts and emotions, give description, provide information and solve problems (OToole, 2008; Stein-Parbury, 2006; Williams, 1997). Non-verbal communication is communicating without using words to express oneself. These could include eye-contact, facial expression, body postures and behaviours, voice and volume alterations and physical space (Egan, 2007; OToole, 2008; Stein-Parbury, 2006; Williams, 1997). Active listening requires interviewer to actively listen and give verbal and non-verbal responses to show that they ar e listening. Interviewer can use non-verbal responses known as SOLER to engage in the interview. SOLER stands for sit squarely, open posture, lean toward the client, eye contact and relax. Prompts can also be used in non-verbal response to encourage interviewee to talk further or know that you are present. Verbal response includes using the three Rs; restatement, reflection and re-clarification. Phase 1 of the interview is the introductory phase. This is where introductions and purpose of the interview is explained. Permission was asked to use clients first name to be more comfortable and to create a relax environment. In this phase of the interview, the client and interviewer is sitting squarely facing each other in a small quiet room. The client is actively listening to the information told. Her actions included eye-contact, sitting squarely, using prompts such as nodding and yep as indications. There was a bit of closed postured, clasped hands and fidgety shown by client at the start that could be attributed to nervousness and uncertainty of interview. As the interviewer, verbal communication is essential in relaying the information about the purpose of the interview. This is where effective verbal communication comes into play. Effective use of speech was present but the structure of language needs to be improved. After explanation of what an OTs does, interviewer asked Do you kind of get what Im trying to say? in an uncertain voice. Interviewer could have rephrased it in a more confident reassurance voice and asked if the client understood the information and whether shed like to ask any questions. The style of language used here could be differences between social contexts. The use of formal language may not be used frequently in daily lives which make the interviewer structure of language seem a bit informal when asked. Being unsure of your own questions also leads client to perceive that it was okay to agree since it is an uncertain question. The object of an interviewer is to be confident and be able to express clearly and concisely the questions asked. Interviewer showed facial expressions and hand gestures while explaining. This could be an indication of nervousness or a habit that the interviewer may possess. Even though eye-contact was made with client, SOLER was not effectively used. At the start, interviewer is sitting squarely, leaning forward and maintained eye-contact but was not in an open relaxed posture. This was attributed to nervousness as interview progress; interviewer became more open and relaxed. Phase 2 of the interview is involved in asking relevant questions to get a clearer picture of clients occupation and history. It is where most information is collected and requires the use of a range of communication skills. SOLER was maintained throughout the interview by the interviewer and verbal prompts was used at appropriate situations to verify information that client had said. Nodding and hand gestures were used quite often to encourage client to continue talking and sharing information. In an interview, a range of questioning style is used. An example of an open question is How do you feel having to travel one and half hour to get to uni? These types of open questions allow clients to elaborate more on details and give indication to their emotions. Even though closed questions are not desirable, interviewer did make use of them. One of such is How long do you drive to uni? There is only one answer possible and does not make use of client views or feelings in this situation. Probing questions was also lacking in this interview, interviewer did not make use of this questioning style to seek out specific information. One example that is viewed is Is that the only problem you have as being a student? The question is used to question client whether the particular problem given was the only one present to being a student. Reflective questions was used to reflect a topic back for clarifications, So far youve told me that you are a student, girlfriend and you also like to keep active, is there any other activities that you enjoy doing? Some bad examples of questioning styles that should be avoided that was used in the interview was multiple and leading questions. Do you have any other career path you want to take after studying this degree? Or do you want to just find a job afterwards and be happy with that? The questions does not allow client to answer and also leads them to answer in a certain way that you have asked. Non-verbal communication skills is seen in eye-contact, facial expression, gestures, body postures and head movements. Throughout the interviewing process, eye-contact was maintained in client and interviewer. In some culture, eye-contact is not seen as appropriate when talking to elders (Crepeau, et al., 2009). Eye-contact can also become uncomfortable if used with strangers and you are expected to maintain focus for a period of time. As OTs, it is appropriate to keep an open view of clients and know that depending on their culture and values, they may conduct and act in different ways. Facial expressions on the other hand are what characterise a person. It is an important aspect of expressing emotions and expressing how we feel. Client used smile as a positive feedback when talking about her family and boyfriend. It is indications that these are the things that the client values and find enjoyment in. When she was unsure of her answers, her eyebrows would be raised upwards. Facial expression belongs to individuals and each person has their own way of expressing themselves. Gestures are also a form of communication and are seen in the movement of head, hands and body parts. It just acts as ways that individual may use these parts to emphasise and reinforce information. Body postures refers to the position of the body and limbs (Williams, 1997). The postures adopted by the client was slightly leaned forward back with arms placed together in front of her laps. The interviewer on the other hand has her body leaned forward towards the client and arms resting on legs to cater for the book in front of her. The importance of postures can give indications to individual emotions. A slump shoulder and crossed arms could indicate lack of interest or boredom. Phase 3 is the termination where information is summarized and clarified, client is thanked and ending of interview. Interviewer successfully used all mentioned techniques in this last phase but the language and structure of speech used could be improved. This could come with practice and experience. The voice used in the interview also gives indication to the emotions that is conveyed by clients and should be picked up when possible. The rate of speech or tone of voice express emotion and convey information about attitudes to certain things. Each individual have their characterised voice that distinguished us from someone else. It is with our voice that we can allow our emotions and feelings be conveyed. Interviewing requires multiple communication skills and practice to execute a good interview. Communication skills are not always verbal but include the non-verbal communication that is expressed through facial expression, gestures and eye-contact. Each individual have their own way of expressing themselves whether verbally or non-verbally. It is a good interviewer that is able to pick up on cues to allow them to adjust to client when interviewing. Interviewing requires interviewer to actively listen, question and empathize with clients. Through the use of PEOP model, the interview is able to be carried out and informed information is collected on the person, occupation, environment and performance.

Pollution and the Environment Essays -- Environmental

Pollution and the Environment Pollution occurs when harmful substances or products are introduced into the environment. It is a major problem in America, as well as the rest of the world. Pollution damages the environment and does harm to humans and other animals. It creates many problems, from lung cancer to the greenhouse effect. Oblivious to the damage they cause, rednecks continue to throw trash out of the window instead of walking two feet to a garbage can. The laziness of these types of people creates problems for the entire planet. People must realize that something needs to change. Why does our world continue to become more polluted year after year?   Ã‚  Ã‚  Ã‚  Ã‚  Obviously, most pollution comes from automobiles. The most famous pollutant from cars is the exhaust. The fumes given off as a byproduct of the engine slowly damage our lungs and the atmosphere. The exhaust is also toxic to human beings. Cars produce a large amount of noise pollution as well as a large amount of heat. Despite all the damage caused by cars, no significant progress has been made to change their destructiveness. People call the car ‘‘progress’’: an improvement on our daily lives. However, making a sport out of destroying the environment as NASCAR does cannot be justified as progress.   Ã‚  Ã‚  Ã‚  Ã‚  Another major source of waste is garbage. Americans throw away millions of tons of garbage each year. There are projects underway to clean and reuse this trash, but most of it ends up in huge landfills. ...

Economics-Sectors of the Indian Economy

CH-2-ECONOMICS-SECTORS OF THE INDIAN ECONOMY Chapter –2—Economics SECTORS OF THE INDIAN ECONOMY In order to understand the functioning of any economy, we need to study various sectors that it comprise. All around us we find people engaged in different types of activites. CLASSIFICATION OF THE ECONOMIC SECTORS: The classifications are based on 1. Nature of activity being performed. —Primary, Secondary & Tertiary 2. Working conditions of the workers—Organised & unorganized. 3. Who own the assets/ on the ownership basis. —Public & Private PRIMARY SECTOR:  1. Activites undertaken by directly using natural resources. . Example—Agriculture, Mining, Fishing, Forestry, Dairy etc. 3. It is called primary sector because it forms the base for all other products that we subsequently make. 4. Since most of the natural products we get are from agriculture, dairy, forestry, fishing it is also called Agriculture and related sector. SECONDARY SECTOR: It cov ers activities in which natural products are changed into other forms through ways of manufacturing that we associate with industrial activity. 2. it is a next step after primary, where the product is not produced by nature but has to be made.Some process of manufacturing is essential, it could be in a factory, a workshop or at home. 3. Example: Using cotton fibre from plant, we spin yarn and weave cloth; using sugarcane as a raw material we make sugar or gur; we convert earth into bricks. Since this sector is associated with different kinds of industries, it is also called industrial sector. TERTIARY SECTOR: 1. These are the activities that help in the development of the primary & secondary sector. 2. These activities by themselves do not produce good but they are an aid and support to the production process. . Example: a)Transportation–Goods that are produced in the primary sector need to be transported by trucks or trains and than sold in the wholesale and retail shops; b) Storage–at times it is necessary to store these products in godowns,which is also a service made available. c)Communication –talking to others on telephone); d) Banking–borrowing money from the banks. 4. Since these activities are generate services rather than goods it is also called Service sector. Q. How do we count the various goods and services and know the total production in each sector?As thousands of goods and services are produced, it is an enormous task to add up all these. To get to this problem economists suggested that the value of goods and services should be used rather than adding the actual numbers. But only one precaution is to be undertaken ie. , only final value of the goods and services should be counted as it already includes the value of all intermediate goods. GDP—  The value of final goods and services produced in each sector during a particular year provides the total production of the sector for that year.And sum of productio n in three sectors give Gross Domestic Production—GDP of the country. –It is the value of all final goods and services produced within the country during a particular year. –GDP shows how big the economy is. Q. Who measures the GDP in India? This mammoth(huge) task in India is carried on by the Central government ministry , with the help of various govt. Departments of Indian states and union territories. The information relating to total volume of goods and services and their prices is collected and then estimates the GDP. Historical change in the sectors: three stages. INITIAL STAGE:After observing the changes that have come in the development patterns of the sectors, it has been found that – in the Initial stages of the development the Primary Sector was the most important sector of economic activity. -As the methods of farming changed and agricultural sector began to prosper, it produced much more food than before and many people could takeup many oth er activities which led to the increase in number of activities. -However at this stage most of the goods produced were natural products from the primary sector, hence most people were employed in this sector. SECOND STAGE: Over a long time(more than hundred years or so) because new methods of manufacturing were introduced, factories came up and started expanding. -People began to work in factories in large numbers, and also people started using factory goods in large numbers as they were cheap. -Secondary sector gradually became the most important in total production and employment. There was a shift and the importance of the sectors also changed. THIRD STAGE: In past hundred, there has been a further shift from Secondary to Tertiary sector in the developed countries. -The service sector has become the most important in terms of total production.Most of working people are also employed in the service sector. Q. What does the history of developed countries indicate about the shifts that have taken place between sectors? (book question) It indicates that both secondary and tertiary sectors are developing and are becoming major contributors of the GDP. -This shift has come up with the improvement in the agricultural sector, people now had more time for other activities and the number of craft persons, traders (SECONDARY) increased and also buying and selling activities also increased . Now there were many transporters, administrators, army etc. TERTIARY) Rising importance of tertiary sector in production: Over thiry years between 1973 and 2003, production in the tertiary sector has increased the most, and it has emerged as the largest producing sector in India replacing the primary sector. Q. Why the Tertiary sector is becoming so important in India? There are several reasons to it: 1. In any country several services such as hospitals , educational institutions, post and telegragh services, police stations, courts, village administrative offices, municipal corpo rations, defence, transport, banks, insurance companies etc. are required.These services are called the’ Basic services. ’ In the developing countries the government has to take the responsibility for provision of these services. 2. The development of the agriculture and industrial leads to the development of services such as transport, trade, storage and the like. Greater the development of primary and secondary sectors more will be demand of such services. 3. As the income level rise, certain sections of people start demanding many more services like eating out, tourism, shopping , private hospitals, professional training etc. This is found especially in the big cities. 4.Over the past decade or so certain new services such as those based on the information and communication technology have become important & essential. INDIAN SECTORIAL GROWTH: It is a remarkable fact that while there has been a change in the share of three sectors in GDP, a similar shift has not tak en place in employment. –Service sector in India employs many different kinds of people—at one end there are a limited number of services that employ highly skilled workers and on the other end there are a very large number of workers engaged in services such as small shopkeepers, repair persons, transporters etc.Hence only a part of sector is growing in importance. — More than half of the workers in the country are working in primary sector, mainly in the agricultural, producing only a quarter of GDP. In contrast to this secondary and tertiary sector are producing three-fourth of the produce whereas they employ less than half the people. Q. WHERE ARE MOST OF THE PEOPLE EMPLOYED? WHY? The primary sector employs the largest number of people in India. –It is because not enough jobs were created in the secondary and tertiary sectors. Q.Even though primary sector employs largest number of people yet its share in GDP is less. Why? –More than half of the workers in the country are working in primary sector, mainly in the agricultural, producing only a quarter of GDP. In contrast to this secondary and tertiary sector are producing three-fourth of the produce whereas they employ less than half the people. –This also means that there are in agriculture more people than necessary and even if we move a few people out, production will not be effected. In other words, workers in the agricultural sector are under-employed.UNDER-EMPLOYMENT: It is a situation, where people are apparently working but all of them are made to work less than their potential. –if few people move out , it will not effect the production. –it is hidden in contrast to the open unemployment where a person is clearly or visibly without job. –it is also called disused unemployment. –this underemployment also happens in the other sectors for example there are thousands of casual workers in service sector in the urban areas as painters, plumbers, repair persons etc. HOW CAN WE CREATE EMPLOYMENT? There are various ways in which govt. an create employment opportunities as†¦ 1. The govt. can spend some money or banks can provide loans to construct well ect. Which will reduce the dependency of farmers on rains, and they will be able to grow two crops a year. 2. Construction of Dams and Canals can lead to lot of generation of employment in agricultural sector itself. 3. If govt. invests some money on transportation and storage of crops or makes better rural roads, it can provide productive employment not just to farmers but alsoto other who are in services like transport or trade. 4.If local banks give credits at reasonable rates to the small and marginal farmers ,they will be able to buy necessary inputs for their crops in time. 5. Another way to solve this problem is to identify , promote and locate industries and services in the semi-rural areas where a large number of people maybe employed. Example:many farmers grow arhar &chickpea for them a dall-mill to procure and process these & sell in the cities;opening a cold storage will give an opportunity to thefarmers to store their produce like potato &onion and sell them price is good; villagers near forests can start with honey collectionect. . To improve health situation we need health centres, hospitals & for that doctors, nurses, workers. 6. Similarly to provide education to all children we would need lot of schools which can also generate employment. 7. Tourism:every state or region has the potential for increasing the income and employment for people in that area. This can also be done by promoting tourism or regional craft industry. 8. News services like IT are also creating jobs.All these are the long term projects but govt also has certain short term projects for people as:NREGA-2005. NREGA—2005 –National Rural Employment Guarantee Act 2005. –started by the Central govt. — made a law implementing Right to work in 200 districts of India. –all those who are in need of work will get guaranteed 100 days work and if the govt. fails to do so, it will give unemployment allowances to them –the work will of the type which will in future help to increase the production from land.

A true filipino Essay

How can you say that you are a True Filipino? Is it when you have a fair complexion? Or is it when you are using language that is mostly used in the Philippines? How can you adopt the values of a Filipino? The beliefs will you also adopt it? All questions will be answered on the following paragraphs. First, the Filipino people is known to be kind, helpful and generous people. The one character that the Filipino always posses is being â€Å"Religious†. Every community in the Philippines have it’s own celebration the feast of their own patron saint. For example the Penafrancia Fiesta. We celebrate the feast of Nuestra Senora de Penafrancia. Even though the other Filipino is in the other country they also celebrate the feast of their patron saint by going home to the Philippines and sometimes when they don’t have enough money to go in the Philippines they pray in the church for their love ones and for their own patron saint. Second, it is not because you have a fair complexion and you are using the language of the Filipino’s you are already a Filipino. It is a big No! The beliefs of Filipino is from the very first group of their family. The true Filipino is not classified by their appearance but the true Filipino is classified by the inside appearance of every people. So, what did you think how can you say that a people is a Filipino? You,Yourself are you one of us. You have your own answer on those question. Always remember a true Filipino is not classify in the outside but in the inside.

Early Infancy Benefits of the Toy Mobile

Early Infancy Benefits of the Toy Mobile During the first three months of life, an infant’s brain exhibits rapid development. The baby has a biological need to learn and absorb information from the outside world; it has a cognitive and a sensory need that requires nurturing at this stage of life ensuring that the rest of the stages in the baby’s life fall in their rightful places. Giving the baby stimulating experiences will help it to develop its brain and lay the foundation for more advanced learning later on as far as the baby’s sensory, biological and cognitive abilities are concerned.Advertising We will write a custom essay sample on Early Infancy: Benefits of the Toy Mobile specifically for you for only $16.05 $11/page Learn More The toy mobile is meant for a three-month old baby boy. The mobile toy is to be hanged in the crib as the child cannot yet sit upright by itself. It is small in size to enable the child to easily reach all its corners. Different toys have differe nt shapes and colors. The toy mobile is bright-colored with soft keys that have different textures due to the fabrics used-muslin with a square shape. Additionally, the toy mobile has high-contrast patterns. Infants have a tendency of putting all objects within their reach in their mouths. The ideal size of the toys will be significantly big to ensure that the child does not get into his/her mouth. The toys are all dangling back and forth in a steady speed. In addition to the dangling aspect, the toy mobile has fixtures that enable it to make soft and audible noises. The sounds are musical, some of which having a high tempo while others are rather slow and soothing. For some of the toys, the sounds are triggered by pressing certain buttons/keys while for the rest of the toys sounds are produced by pushing some attachments on the toy. On pressing the toy mobile’s key, lights of different shades are produced. The mobile toy has the ability to make accidental squeaks once presse d. The child can bat, pull, spin and rattle the toys with ease. The toy mobile is sweet-scented with a yummy taste and has an unbreakable mirror. It also has an activity mat of soft texture. Additionally, it has many convenient features including removable music box, adjustable swivel arm, and push button power. In the manufacture of the toy mobile, a lot has been taken into consideration as far as cognitive, sensory and biological abilities are concerned because every now and then, infants who are less than eight months old are always thinking, learning and exploring the world around them. They are always discovering new things in their environment. Their age is the age of wonder where the baby is focusing on moving things. The baby can only see clearly within a distance of around fifteen inches. The baby is in a position to see all colors in the human spectrum and is able to respond to the environment with facial expressions and imitate them. The ability to tell sweet from sour is already built up and the baby can react to familiar sounds. The baby uses their mouths and hands to explore which too has been factored in designing the toy mobile.Advertising Looking for essay on anthropology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The design of the toy mobile provides features that match the sensory, cognitive and biological abilities of an infant. It has multiple attachments each catering for different abilities concerning the above mentioned. The toy mobile is hanged on a baby crib which provides the infant with a point to focus on during the time they spend in the crib. For the stimulation of the infant’s sense of sight, the different shapes as well as the different shades of the toy serve the purpose because the child can see at this age and make out different moves up, down and even when someone passes by him/her. The toy mobile is around fifteen inches away from the child because the child c an see that far. At the age of three months, the baby’s visual ability is limited since they can only see objects within a fifteen inches diameter as afore mentioned, which is why, the mobile toy is hung at such a level that the baby will not see blurred images and items. The soft keys or rather key pads help in the development of the infant’s sense of touch. Owing to this fact different fabrics are chosen to provide the soft and smooth texture of the toy. At this age, the baby has opened his fist and almost every now and then, it plays with the feet using the opened fist in a grabbing manner. Hard fabrics will scare the child away from holding things because the child’s hand has just opened up to grasp things and thus it’s very soft and tender thus the muslin square material serves the purpose. This stimulates touch and increases the child’s alertness and attention span. The toy mobile has dangling toys that dangle in such a manner that the child is made to lift its head and chest as if doing some push-ups. This contributes to the active behavior of the child and enhances its back’s strength. Additionally, the dangling makes strengthen the child’s neck. While dangling, the toys rattle making some noise that the child responds to by laughing or cooing. Moreover, the toys are made of small sizes to ensure that the baby can hold them, an aspect that enhances the development of the muscles within the infant’s hand. The smaller the size of the toys, the easier and faster the child’s hand will develop as far as holding is concerned. The child at this age is changing toys from one hand to another. The mobile toy has multiple features that are close for the baby to grab with ease and comfort. This action enhances the child’s cognitive ability to pass objects from one hand to the. Furthermore, being able to reach for the toys will enhance coordination skills in the child that add up to cognitive abi lities.Advertising We will write a custom essay sample on Early Infancy: Benefits of the Toy Mobile specifically for you for only $16.05 $11/page Learn More The child at this age is making some funny noises and thus for verbal stimulation, the toy is able to make some sensible noise which aids in the child’s development. The accidental squeaks will help the child become more aware of what the hand is doing. Additionally, the ability of the toy to play different tunes of music enables the child to become more vocal. The music needs to be played from time to time with different tunes for the baby to useful acquire and learn different tunes. The mobile’s position should be changed from time to time to allow the baby to get a new view and sharpen its memory when trying to locate moving. This is made possible by the fact that it has an adjustable swiveled arm. The toy mobile has some soothers that help the child a lot as far as sleep is concerned. It can also be used to regulate the infant’s behavior. For instance, when the soother plays some gentle music on a repeatedly slow tune, the child goes to sleep. This makes it possible for the sleep patterns to be monitored. When it is time for the baby to sleep, using the toy mobile can ease the caretaker’s task. In enhancing the child’s ability to focus, the baby sitter can point at the different lights produced by the toy. This in return enhances the child’s visual ability as well as the child’s memory. Switching through the music and finding one that soothes, helps the child learn and adapt to the music for sleep. With this, the child can easily adapt to the outside environment. The squeaking sounds sharpen the child’s hearing ability and the child will follow sounds made from different directions in the toy mobile. Colors and high-contrast patterns are a great way to stimulate the babys visual sense. Bright colors are easily visible and that is why the toy mobile is made of bright colors that enhance sight ability. Additionally, the sweet scent in the crib boosts the smell sensory skill. The yummy taste boosts the child’s ability to the sense of taste. Additionally, the size of the toys plays a very critical role when it comes to taste because the child will grab a toy and take it straight to its mouth and if very small, it will be swallowed harming the baby. Babies prefer viewing human faces and this makes him laugh with them. The mirror gives the child the impression that there is someone teasing him/her for at this age the child cannot know that he is the same in the mirror. This boosts visibility and the memory in return. The activity mat laid on the crib for the baby to sit on helps the baby during the tummy time where the baby lifts and tries to lift its legs. This boosts its fine motor skills. The texture of the mat is very useful in preventing bruising of the baby while doing the semi push-ups while lying on its tummy.Advertising Looking for essay on anthropology? Let's see if we can help you! Get your first paper with 15% OFF Learn More In essence, the toy mobile manufactured helps the child a great deal during its growth. The skills to taste, see, hear, smell and touch have been taken care of by the music, the bright colors and contrast pattern, the scented crib, the soft toys among other characteristics of the toy mobile. This makes it easier for the child to move to the next level with enthusiasm and great fitness. The toy enhances the development of the child in all ways possible. In conclusion, the toy mobile manufactured is a blessing to the mother and the child as well. The benefits it accrues them both are immeasurable. It stimulates the infants sensory, biological and cognitive abilities as discussed above. The nervous system, as a major concern, is developed by the fact that the toy mobile allows the child to move from one state to another with ease. Giving the baby stimulating experiences will help it to develop its brain and lay the foundation for more advanced learning later on as far as the babyâ€⠄¢s sensory, biological and cognitive abilities are concerned. Once one stage of life is well and healthy, the next one becomes easier to undertake. Thus, the three month old baby grows healthy courtesy of the toy mobile.