Discipline-Based Art Education Curriculum

Discipline-Based Art Education Curriculum The discipline-based art education program relies on several different curriculum theories. At times, the theories overlap and contradict each other, which is a reason why the DBAE has endured much criticism, as well as praise since its inception. The focus of this paper is to connect the theories to the four disciplines of DBAE by using the readings from EDU-707, Curriculum Theory, and Research. Introduction The aims of the discipline-based art education are to provide art educators with a curriculum that is equal in vigor as the core curriculum subjects. Noddings (2003) would conclude that the DBAE curriculum, which parallels with core subjects, is rationalized through planned objectives and goals. Constructing a school curriculum, or a set of courses, must begin with a purpose or at least knowing the answer to why is this important to teach and learn? Eisner (1967) states, if one is to build curriculum in a rational way, the clarity of premise, end or starting point, would appear paramount (p. 250). In the early 1900s, school curriculum was questioned and mainly because of the changes that were taking place in society. There was a tremendous growth in popular journalism, the rapid advancement of railroads, and the migration of people from a predominately rural base moving into more urban locations (Kliebard, 2004). The industrial revolution was replacing the farm-based way of life and students needed a different type of education to help society in the future. The purpose of education is summed up neatly by Bobbitt who states, [Education is] the function of training every citizen, man or woman, not for knowledge about citizenship, but for proficiency in citizenship (Flinders Thornton, 2004a, p. 11). Additionally, Eisner (2001), DBAE founder and Stanford University Professor of Education and Art, offers, the function of schooling is not to enable students to do better in school. The function of schooling is to enable students to do better in life (p. 369). The DBAE curriculum is shaped by connecting different and at times conflicting beliefs. Few can argue that the main purpose of DBAE is to offer teachers a theoretical framework for learning and teaching the arts (Patchen, 1996). However, the foundations of DBAE have been under constant scrutiny since its inception. The criticism focused around being too prescriptive, eliminating individual creativity, and not representing all cultures. The differing analysis from academic experts is likely because the arts require a novel or creative response. Therefore, developing the particular behaviors needed for students to be successful it is hard to identify (Eisner). Another factor in the construction of the DBAE is how the world viewed art education in the 1960s. During prior decades art was influenced by national and political issues reflecting on post-war thinking. The approach was a belief of independence and democratic personality, which shaped art activities (Freedman, 1987). Therefore, the DBAE creators found a necessity for a disciplined approach. By definition, the term discipline means a field of study, as well as gaining control by enforcing the order. Both descriptions of discipline imply a set of parameters. Setting restrictions on instruction is designed to help teachers uniformly teach art education, which includes a responsibility of providing foundational knowledge. Art teaching in DBAE focuses on four disciplines: art production, art history, art criticism, and art aesthetics. Art Production Art production is students learning skills and techniques to produce personal, original artwork. This change signifies a different model from one of creative self-expression which had controlled art education throughout the previous decades and one in which Greene (1995) would contend that to be yourself is to be in process of creating a self, an identity (p. 20). Greene is certainly an advocate for individualism, creativity, and an awareness of oneself. However, the creators of the DBAE saw creativity through the lens of an essentialist. The orientation of an essentialist classroom should revolve around the teacher. The teacher should also be the model to which students should try to emulate. If the teacher is the focus of an essentialist classroom, Counts (Flinders Thornton, 2004c) believes that they should take the next step and reach for the power and help construct the curriculum. The DBAE founders value the art product by using known exemplary works of art and treat art as a p rocess moving from the outside inward. The founders contend that students view aspects of the exemplary as a process of discovery about responding, understanding, and thus creating. There is a flaw in this methodology because which of the many different societies have excellent pieces of art for students to follow? Kliebard (2004) suggests that what a society values and incorporates it into the curriculum is tough because it cannot take into account the different segments of society and what they feel is worthy of study. The emphasis of DBAE art production is for students to create art physically. The problem for teachers lies with assessing students levels of achievement in their art creation. Eisner (2001) proposes that creating standards and the measures of performance help teachers and school administrators to be accountable. Dweck (2000) offers that there are two different types of goals to assess; one is a performance goal or how well students completed the assignment and the second is a learning goal, which assesses what the student learned while creating. In an ideal setting, educators should strive to evaluate both performance and learning goals. An assessable performance goal in a DBAE classroom is the students demonstration of proper techniques used in the exemplary pieces to create a new work of art. Because art instruction uses exemplary work, teachers can assess the performance of a student who is developing intuition and reasoning behind why a piece is considered exemplary. Assessing a learning goal is more difficult because of individual experiences. Sumara and Davis (1999) suggest learning is an act of (re) cognition, meaning that people who see things for the first time helps them make meaning to what they already know. Conversely, Greene (1995) offers that students have to develop their imagination for learning to take place. Depending on a students previous experiences, an art teacher using the DBAE approach would need to create individualized rubrics to assess learning. Furthermore, a student self-reflection would be of great benefit to the assessment process. Art History Art history is studying the artistic accomplishments based on culture and history. Students educated through DBAE instruction begin with observing exemplars. The choices of exemplars have received the most criticisms because of the lack of representation in different societies, gender, and minorities. The section of curriculum devoted to art history has roots with Perennialism qualities. From a Perennialist perspective the exemplars are mainly chosen from Western European artists; predominately individuals who are white and male. The program meritoriously excluded other genres and narrowed students ability to think critically by telling them the exemplars were the only necessary or worthy pieces of work to study. Taliaferro Basziles (2008) statement regarding the lack of diversity is powerful as she writes, Cartesian rationality, which à ¯Ã‚ ¬Ã¢â‚¬Å¡attens out the role ones racial history plays in considering a rational line of thought (p. 381). What she is offering is without diver sity and representation of multiple the points of view, the consumer is knowledge is incomplete, and they forced to take the perspective provided. In effect the lack of representation oppresses, even eliminates many cultures and genders from history. bell hooks (Darder, Baltodano, Torres, 2009) reminds us of the importance of hearing each others voices, individual thoughts, and sometimes associating these voices with personal experience makes us more acutely aware of each other (p.138). Unfortunately, the designers of the DBAE rely heavily on the great works specifically within Western European art history, in essence taking the status quo route of it was good for previous generations, so it must be good for the next generation. The Perennialist teacher is supposed to focus on personal development, but it appears that the art history framers of the DBAE approach are interested in developing one point of view, one level of emotion, and providing one genre of great work. Wang (2008) would argue this narrow focus further perpetuates the social hierarchy that exists in a predominantly privileged white society. She would advocate for a teacher to use caution, but to introduce other great works by minorities, females, and other marginalized individuals to provide students with a broader intellect. Additionally, if we look at Freires idea of an educational banking system, the DBAE is in full compliance. Freire (2003) describes the banking concept as education that regards men as adaptable, manageable beings (p.73). The use of exemplars, solely based on one society, provides students with the knowledge they may or may not need or use. The teacher deposits the notion that exemplary x IS a piece of great work and the student accepts and memorizes it and later regurgitates it back to the teacher. There is a complete lack of variety and opinions given toward the exemplars. Freire (2003) believes the students have to work at storing the deposits delivered to them not to d evelop an awareness which may result in transforming the opinion. Certainly, the teacher engages students in a dialogue, but the conversation revolves around what the teacher believes is important and offers no other alternatives. The criticism of the art history strand using the DBAE approach is justified. The lack of women, people of color, and modern artists exemplars gives students a disproportionate view of art history. The heteronormative thinking of art history in DBAE, as Sumara and Davis (1999) remind us, does not broaden a viewers perception or increase their understanding of what makes a piece of work worthy of being an exemplary. Students need to be able to develop various frameworks; this could occur through the study of designated, restricted art examples. Maybe even more than the advancement of multiple lenses, students need the capability to be instinctive regarding artistic choices and develop relations among those choices to help shape his or her reality. Art Criticism The goal of art criticism is to be able to interpret and evaluate for the purpose of understanding and appreciating works of art. To be able to interpret and assess art, students must be able to experience and process the art; additionally, teachers need to place a high level of importance on student perception and decision making. Therefore, art criticism relies on Existentialist and Constructionist theories. An existentialist teacher encourages student responses and desires student self-awareness, and hooks (Darder, Baltodano, Torres, 2009) reflects these traits when she describes her classroom as a place where everyone has a voice and students continually practice self-awareness to reinforce their position on a topic. Baszile (2008) offers that literature suggests reflection is a racially neutral practice. However, she would strongly disagree because of her experiences while attending a predominately White campus for preservice teachers. Her reflection experiences demonstrate a d ismissal of race and background, which left a void in her growth process. As a DBAE teacher, it is imperative that their voice and reflection be neutral to encourage honest and open dialogue between the students. The more students review and discuss art the more they build their knowledge base to think critically about art. Largely based on interest and critical thinking, it is the DBAE teachers responsibility to foster an environment where students can question ideas and have the flexibility ability to develop competencies in areas that interest them. Doll (1993) uses the term recursion to describe developing competence through reflective practices and building upon previous knowledge, in essence, he is suggesting that students are critically thinking. Dewey is an advocate for building on prior learning which involves experiential, hands-on learning. He would appreciate students in a DBAE classroom would have ample opportunities to connect art to other subjects during their experimentation and analysis. Dewey offers that school departmentalizes subjects and nothing could be worse for students as they quickly pass from one subject to the next, often with no conscious isolation. For students t o effectively interpret and analyze art, they have to be able to draw from many experiences. The experiences must repeatedly occur, because the childs present experience is in no way self-explanatory. It is not final, but transitional (Dewey, p. 279). Greene (1995) calls the experiences bringing the unknown to consciousness, which can provide pure enjoyment for students. Students who revel in the learning process are far more likely to find success with Blooms upper levels of critical thinking skills of creating, analyzing, and evaluating art. Art Aesthetics Art aesthetics is defining, making judgments, and exploring the relationships between art and ideology and morality. The existential properties of students working toward finding personal meaning and value in art is a basic foundation of art aesthetics. Students are responsible for determining if the art is beautiful or ugly and if the art is an accurate or poor example of the period it was intended to represent. Doll (1993) proposes that thoughts on thoughts is the way we make meaning. He continues by suggesting for one to have a sense of self they must interact with the environment, with others, and with culture. Addams (Flinders Thornton, 2004b) defines culture as things that are passed through generations and have value and meaning. For a student to appreciate and be able to provide an appropriate aesthetic point of view they have to develop a deep understanding of themselves and their culture. Students who have not developed the skills can often base their opinions on preconcep tions and biases when they are engaging in objective criticism of art. According to hooks (Darder, Baltodano, Torres, 2009), biases shape the way knowledge is given and received. An incorrect belief on a piece of art does not help a student achieve an understanding of a culture or how that culture fits within the world. Furthermore, ideas based on falsehoods often transfer to next generations that further perpetuate the bias and the need for future correction. The preservation of untruths can be dangerous because as Baszile (2008) offers the false self-system works from within and often convinces people that it is normal or fact. In the world of art, DBAE teachers have a responsibility to their students to help them understand falsehoods and how to break the cycle of biases and ignorance. In essence, DBAE teachers are Social Reconstructionists in that they are contributing to reshaping society by providing students with necessary skills to make qualified judgments and finding relationships between the art world and real world. Counts (Flinders Thornton, 2004c) states that if teachers could locate the courage, intelligence, and vision, they could become societal change-makers. At the very least, teachers touch the future each day and have the ability to help students view culture and society in different ways. Counts is adamant about teachers making a stand, making a difference. His statement, If the schools are to be really effective, they must become centers for the building, and not merely for the contemplation (Flinders Thornton, p. 32) should resonate with DBAE teachers. As their students find new relat ionships between art and society, and art and their thinking, they are also building a capacity for intellect and appreciation of different cultures. Freire (2003) saw teaching and learning as a method of examination in which the child conceives and reinvents the world. Furthermore, he stresses education consists in acts of cognition, not transferals of information (p. 79), which is precisely what DBAE art aesthetics strand aims to achieve. Conclusion Viewing discipline-based art education from the perspective of different curriculum theories offers the reader a chance to make connections to what and why the founding writers of the DBAE saw to be important. The origins of the DBAE stem from previous decades of art instruction being a break for regular classroom teachers, and an arts and craft slice of the students educational day. By creating an art curriculum that includes rigorous standards, art education benefits art instructors by focusing their efforts, and more importantly all students because of the critical thinking. While there are still flaws within the DBAE approach, the successes require schools to provide the necessary, valuable time for art instruction and learning in mainstream education. References Baszile, D. T. (2008). The oppressor within: A counterstory of race, repression, and teacher reflection. Urban Rev, 40, 371-385. doi:10.1007/s11256-008-0090-1 Darder, A., Baltodano, M., Torres, R. (2009). 7 Confronting Class in the Classroom. In The critical pedagogy reader bell hooks (2nd ed.). New York and London: Routledge. Dewey, J. (1976). The Middle Works, 1899-1924. In The child and the curriculum. London and Amsterdam: Southern Illinois University Press. Doll, W. E. (1993). A post-modern perspective on curriculum. New York and London: Teachers College, Columbia University. Dweck, C. S. (2000). 3 Achievement Goals: Looking Smart Versus Learning. In Self-theories and goals: Their role in motivation, personality, and development. New York and London: Psychology Press. Eisner, E. W. (1967). Help or hindrance? The School Review, 75(3), 250-260. Eisner, E. W. (2001). What does it mean to say a school is doing well? The Phi Delta Kappan, 82(5), 367-372. Flinders, D. J., Thornton, S. J. (2004a). 1 Scientific Method in Curriculum-Making by Franklin Bobbitt. In The curriculum studies reader (2nd ed.). New York and London: RoutledgeFalmer. Flinders, D. J., Thornton, S. J. (2004b). 3 The Public School and the Child Immigrant by Jane Addams. In The curriculum studies reader (2nd ed.). New York and London: RoutledgeFalmer. Flinders, D. J., Thornton, S. J. (2004c). 4 Dare the School Build a New Social Order by George S. Counts. In The curriculum studies reader (2nd ed.). New York and London: RoutledgeFalmer. Freedman, K. (1987). Art education and changing political agendas: An analysis of curriculum concerns of the 1940s and 1950s. Studies in Art Education, 29(1), 17-29. Freire, P. (2003). 2. In Pedagogy of the oppressed (30th Anniversary ed.). New York and London: Continuum International Publishing Group Inc. Greene, M. (1995). 2 Imagination, Breakthroughs, and the Unexpected. In Releasing the imagination: Essays on education, the arts, and social change. San Francisco, CA: Jossey-Bass. Kliebard, H. M. (2004). 1 Curriculum Ferment in the 1890s. In The struggle for the American curriculum, 1893-1958 (3rd ed.). New York and London: RoutledgeFalmer. Noddings, N. (2003). 4 The Aims of Education. In Happiness and education. Cambridge, UK: Cambridge University Press. Patchen, J. (1996). Overview of discipline based music education. Music Educators Journal, 83(2), 19-27. Sumara, D., Davis, B. (1999). Interrupting heteronormativity: Toward a queer curriculum theory. Curriculum Theory, 29(2), 191-208. Wang, H. (2008). Red eyes: Engaging emotions in multicultural education. Multicultural Perspectives, 10(1), 10-16. doi:10.1080/15210960701869330

Biodiesel Business Financial Plan

l pabiodiesel financial plan Start-up Expenses| Â  | Land to buy| Â  | Office to buy| Â  | Renovation expenses| Â  | Design works| $10 000 | Assembly operations| $200 000 | Placing into operation| $53 000 | Oil processing equipment (incl. storage and loading)| $100 000 | Seed storage equipment (incl. installation)| $350 000 | Glycerol purification equipment (including installation)| $0 000 | Tanks| $100 000 | Biodiesel production equipment (incl. delivery and installation )| $250 000 | Utility network| $000 |Advertising/Promotion| $5 000 | Land leasing| $0 | Raw materials (1 quarter of operations)| $660 000 | Salaries| $353 000 | Biodiesel production costs (chemicals, utilities, maintenance for 1 quarter) | $84 000 | Rent | $0 | Total Start-up Expenses| $000 | | Â  | Start-up Assets Needed| Â  | Cash Balance on Starting Date| Â  | Start-up Inventory| $0 | Other Current Assets| $0 | Total Current Assets| $0 | Long-term Assets| $0 | Total Assets| $0 | Total Requirements| $3 095 000 | Sales Forecast|Sales| 2007| Â  | 2008| Â  | 2009| Â  | 2010| Â  | 2011| Â  | Price per ton| Sum| Price per ton| Sum| Price per ton| Sum| Price per ton| Sum| Price per ton| Sum| Biodiesel| Â  | $2 800 000 | $700 | Â  | Â  | $2 800 000 | Â  | $2 800 000 | $700 | $ | Glycerol| Â  | $280 000 | $700 | $280 000 | $700 | $280 000 | Â  | $280 000 | $0 | $280 000 | Seeds| Â  | $0 | $220 | Â  | $220 | $0 | Â  | $0 | $220 | $0 | Press cake| $180 | $1 440 000 | $180 | $1 440 000 | $180 | $1 440 000 | $180 | $1 440 000 | $180 | $1 440 000 | Total Sales| Â  | $4 520 000 | Â  | $4 520 000 | Â  | $4 520 000 | Â  | $4 520 000 | Â  | $4 520 000 | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  |Direct Cost of Sales| Â  | 2006| Â  | 2007| Â  | 2008| Â  | 2009| Â  | 2010| Seeds| $220 | $2 640 000 | $220 | Â  | $220 | $2 640 000 | $220 | Â  | Â  | Â  | Oil| $600 | $0 | $600 | $0 | $600 | $0 | $600 | $0 | 600 | $0 | Subtotal Direct Cost of Sales| Â  | $2 640 000 | Â  | $2 640 000 | Â  | $2 640 000 | Â  | $2 640 000 | Â  | $2 640 000 | Sales and costs in tons| Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Biodiesel| Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Â  | Glycerol| $700 | 400| $700 | 400| $700 | 400| $700 | 400| $700 | 400| Seeds from own farm| $220 | Â  | $220 | Â  | $220 | Â  | $220 | Â  | $220 | Â  | Press cake| $180 | Â  | $180 | 8 000| $180 | 8 000| $180 | 8 000| $180 | 8 000| Total sales, ton| Â  | Â  | Â  | 12 400| Â  | 12 400| Â  | 12 400| Â  | 12 400| Procurement of raw materials| Â  | Â  | Â  | Â  | Â  | Â  | 0| Â  | 0| Â  | Seeds| $220 | 12 000| $220 | 12 000| $220 | Â  | $220 | 12 000| $220 | 12 000| Oil| $600 | Â  | $600 | Â  | $600 | Â  | $600 | Â  | $600 | Â  | Total, raw materials, ton| Â  | Â  | Â  | 12 000| Â  | Â  | Â  | 12 000| Â  | 12 000| Personnel Plan| Daily wage| 2007| 2008| 2009| 2010| 2011| Director general| $100 | $24 000 | $24 000 | $ 24 000 | $24 000 | $24 000 | Production and procurement director| Â  | Â  | $24 000 | $24 000 | $24 000 | Â  | Farm supervisor| Â  | Â  | $24 000 | $24 000 | $24 000 | Â  | Sales manager| Â  | Â  | Â  | Â  | Â  | Â  | Controller| Â  | Â  | Â  | Â  | Â  | Â  | Chief Technologist| $80 | Â  | $19 200 | $19 200 | Â  | Â  | Secretary| $56 | Â  | $13 440 | $13 440 | Â  | Â  | Operators, production, 5 employees | $56 | $67 200 | $67 200 | $67 200 $67 200 | Â  | Laboratory technician, 1 employee | Â  | $13 440 | $13 440 | $13 440 | $13 440 | $13 440 | Farming, 5 employee| Â  | $67 200 | Â  | $67 200 | $67 200 | $67 200 | Drivers, 2 employee| $56 | $26 880 | Â  | $26 880 | $26 880 | $26 880 | Electrical fitter| $56 | $13 440 | Â  | $13 440 | $13 440 | $13 440 | Storeman, 2 employee| $56 | $26 880 | $26 880 | $26 880 | $26 880 | $26 880 | Total Payroll| Â  | $353 000 | $353 000 | $353 000 | $353 000 | $353 000 | Production headcount| Â  | 5| 5| 5| 5| 5| ROI Ana lysis| 2007| 2008| 2009| 2010| 2011| Sales| $4 520 000 | $4 520 000 | $4 520 000 | $4 520 000 | $4 520 000 | Cost of Sales| Â  | Â  | $3 326 000 | $3 326 000 | $3 326 000 | Gross Margin| $1 186 000 | $1 194 000 | $1 194 000 | $1 194 000 | $1 194 000 | Gross Margin %| 26. 24%| 26. 42%| 26. 42%| 26. 42%| 26. 2%| Operating Expenses| $434 667 | $101 667 | $101 667 | $101 667 | $121 667 | Operating Income| $751 333 | Â  | Â  | $1 092 333 | $1 072 333 | Net Income| $470 283 | Â  | Â  | $708 983 | $750 633 | Net Income to investor| $244 639 | $368 809 | $368 809 | Â  | Â  | Current Assets| $3 029 283 | $3 804 933 | $4 339 917 | $5 115 567 | $5 137 867 | Long-term Assets| $843 333 | $776 667 | $710 000 | $643 333 | $576 667 | Long-term Liabilities| $795 000 | $795 000 | $795 000 | $795 000 | $0 | Equity| $3 077 617 | $3 786 600 | $4 254 917 | $4 963 900 | $5 714 533 | ROE| 0. 15| 0. 19| 0. 17| 0. 14| 0. 13| ROI| 0. 11| 0. 16| 0. 16| 0. 16| 0. 17| Shares offered to investor| 52. 2%| Â  | Â  | Â  | Â  | Investor financing| 74. 31%| Â  | Â  | Â  | Â  | Loan financing| 25. 69%| Â  | Â  | Â  | Â  | Pro Forma Profit and Loss| | 2007| 2008| 2009| 2010| 2011| Sales| $4 520 000 | $4 520 000 | $4 520 000 | $4 520 000 | $4 520 000 | Cost of raw materials| $2 640 000 | Â  | Â  | $2 640 000 | $2 640 000 | Farm maintenance (fuel, fertilizer, etc)| $5 000 | $5 000 | $5 000 | $5 000 | $5 000 | Production Payroll| $353 000 | $353 000 | $353 000 | $353 000 | $353 000 | Methanol| Â  | Â  | Â  | Â  | Â  | Potassium hydroxide| $8 000 | $8 000 | $8 000 | Â  | $8 000 | Utilities| $80 000 | $80 000 | $80 000 | Â  | $80 000 | Equipment Maintenance| $8 000 | $0 | $0 | Â  | $0 |Cost of Goods Sold| $3 334 000 | $3 326 000 | $3 326 000 | $3 326 000 | $3 326 000 | Gross Margin| $1 186 000 | $1 194 000 | $1 194 000 | $1 194 000 | $1 194 000 | Gross Margin %| 26. 24%| 26. 42%| 26. 42%| 26. 42%| 26. 42%| Other Expenses: | Â  | Â  | Â  | Â  | Â  | Design works| $10 0 00 | $0 | Â  | $0 | $0 | Renovation expenses| $100 000 | Â  | Â  | Â  | $20 000 | Assembly operations| Â  | Â  | $10 000 | $10 000 | $10 000 | Placing into operation| $53 000 | $5 000 | $5 000 | $5 000 | $5 000 | Advertising/Promotion| $5 000 | $20 000 | $20 000 | $20 000 | $20 000 | Depreciation (service life 12 years)| $66 667 | $66 667 | $66 667 | $66 667 | $66 667 | Land leasing| $0 | $0 | $0 | $0 | $0 | Rent| $0 | $0 | $0 | $0 | $0 |Total Other expenses| $434 667 | $101 667 | $101 667 | $101 667 | $121 667 | Profit Before Interest and Taxes| $751 333 | $1 092 333 | $1 092 333 | $1 092 333 | $1 072 333 | Interest Expense| $79 500 | $79 500 | $79 500 | $79 500 | $0 | Taxes Incurred| $201 550 | $303 850 | $303 850 | $303 850 | $321 700 | Other Expense| Â  | Â  | Â  | Â  | Â  | Net Profit| Â  | Â  | $708 983 | $708 983 | $750 633 | Net Profit/Sales| 10. 40%| 15. 69%| 15. 69%| 15. 69%| 16. 61%| Pro Forma Cash Flow| 2007| 2008| 2009| 2010| 2011| Cash from Operations: | à ‚  | Â  | Â  | Â  | Â  | Cash Sales| $3 164 000 | $3 164 000 | Â  | Â  | Â  | Cash from Receivables| $1 356 000 | $1 356 000 | $1 356 000 | $1 356 000 | $1 356 000 | Subtotal Cash from Operations| Â  | Â  | Â  | Â  | $4 520 000 | Additional Cash Received| Â  | Â  | Â  | Â  | Â  | Sales Tax, VAT, HST/GST Received| $0 | $0 | $0 | $0 | $0 | Loan| $795 000 | $0 | $0 | $0 | $0 |New Investment Received| $2 300 000 | $0 | $0 | $0 | $0 | Subtotal Cash Received| $7 615 000 | $4 520 000 | $4 520 000 | $4 520 000 | $4 520 000 | Â  | Â  | Â  | Â  | Â  | Â  | Expenditures| 2007| 2008| 2009| 2010| 2010| Expenditures from Operations:| Â  | Â  | Â  | Â  | Â  | Salaries| Â  | Â  | Â  | Â  | $353 000 | Payment of Accounts Payable| Â  | Â  | Â  | Â  | $2 973 000 | Subtotal Spent on Operations| $3 334 000 | $3 326 000 | $3 326 000 | $3 326 000 | $3 326 000 | Â  | Â  | Â  | Â  | Â  | Â  | Additional Cash Spent| Â  | Â  | Â  | Â  | Â  | Sales Tax Paid Out| Â  | Â  | Â  | Â  | $321 700 | Principal Repayment (loan)| Â  | Â  | Â  | Â  | $795 000 | Design works| $10 000 | $0 | $0 | $0 | Â  | Renovation expenses| Â  | Â  | $0 | $0 | Â  | Assembly operations| Â  | Â  | $10 000 | $10 000 | Â  |Placing into operation| $53 000 | $5 000 | $5 000 | Â  | Â  | Advertising/Promotion| $5 000 | $20 000 | $20 000 | $20 000 | $20 000 | Land leasing| $0 | $0 | $0 | $0 | $0 | Rent| $0 | $0 | $0 | $0 | $0 | Interest Expense| $79 500 | $79 500 | $79 500 | $79 500 | $0 | Purchase Long-term Assets| Â  | Â  | Â  | $0 | $0 | Subtotal Cash Spent| Â  | Â  | Â  | $3 744 350 | $4 497 700 | Â  | Â  | Â  | Â  | Â  | Â  | Net Cash Flow| $2 788 617 | $842 317 | $842 317 | 317 | $88 967 | Cash Balance| $2 788 617 | $3 564 267 | $4 339 917 | $5 115 567 | $5 137 867 | Annual Break-even, Tons| 961. 34| 961. 34| 961. 34| 961. 34| Assumptions:| Â  | Â  | Â  | Â  | Average Per Tone Revenue| Â  | Â  | $1 130. 00 | $1 130. 00 | Average Per Tone Variable Cost| $742. 00 | $742. 00 | $742. 00 | $742. 00 | Estimated Annual Fixed Cost| Â  | Â  | $373 000 | $373 000 |

Physical Therapy, Pt, And Occupational Therapy - 966 Words

Physical therapy, PT, and occupational therapy, OT, are two careers that help people heal and rehabilitate. PTs and OTs may seem similar at a glance, but they have just as many differences. The job descriptions and history vary, but the salary, requirements, and goals are fairly alike. They both take much skill and expertise, and few people actually understand the difference between the two. Therapy is the treatment of disease or disability through rehabilitation processes. Both physical and occupational therapists treat patients who have injuries or disabilities. A physical therapist treats patients with specifically physical disabilities. They help patients recuperate from pain and injuries, and they are also a huge part of the rehab process after a surgery. WISCareers states that they design treatment programs, teach patients how to do certain exercises, and demonstrate how to use assistive devices (WISCareers Physical). The goal of physical therapy is to help the patient become as independent as possible in their daily activities. PTs play a vital role in treating patients with acquired or inborn disabilities, injuries from playing a sport, or post-surgery pain or weakness. Similarly, occupational therapy oversees rehabilitation and healing physically, however, it encompasses treatment of cognitive disabilities as well. An OT’s goal is to help patients live independently, despite disorders, special needs, or diseases. An article on WISCareers says thatShow MoreRelatedPhysical Therapy ( Pt ) And Occupational Therapy969 Words   |  4 PagesPhysical therapy (PT) and occupational therapy (OT) are two careers that help people heal and rehabilitate. PTs and OTs may seem similar at a glance, but they have just as many differences. The job descriptions and history vary, but the salary, and requirements are fairly alike. They both take much skill and expertise, but few people actually understand the difference between the two. Therapy is the treatment of disease or disability through rehabilitation processes. Both physical and occupationalRead MoreThe Field Of Physical Therapy1539 Words   |  7 PagesA topic that interests me is the field of physical therapy. Ever since I have been playing soccer since of the age of 3, I have always had many different injuries. This has made me want to help people while learning such a unique field. I have had different ankle and knee injuries and having a good physical therapist really makes a big difference in rehab. This also impacted my desire to want to be a physical therapist because being in that environment; it was really fun being in such a good atmosphereRead MoreHow Physical Therapists Provide And Bill Treatments Essay896 Words   |  4 Pagesto regulate how physical therapists provide and bill treatments, Medicare has implemented numerous laws and regulations that providers treating Part B patients must follow and be recorded in documentation. The issue ari sing was considered a â€Å"moral hazard†; physical therapists were able to bill treatments and provide treatments that had the greatest reimbursement rate, for any length of time, without consequence. One on one and group therapy, services provided by physical therapy assistants, co-treatingRead MoreSelecting A Career Is Like Choosing A Character When Playing A Game1668 Words   |  7 Pagesother opportunity is given. As a freshman in college, I still have the chance to switch my major before I make any regrets. I took a self-assessment test and researched the careers that were best suited for me which was a nurse, physiotherapist, occupational therapist, and physician. To become a nurse midwife, one of the advanced practice registered nurses (APRNs), one must earn a master’s degree from an accredited program. However, an individual has to become a registered nurse before he/she canRead MoreThe Profession Of A Physical Therapist Assistant1380 Words   |  6 Pagesprofession of a physical therapist assistant. In addition to that it will assist in learning multiple things about a career in physical therapy. Which include the different careers that may surround the PTA profession? The salary ranges. And other geographical locations best suited for this career choice, in addition to that also the growth pat-tern and education needed for this PTA profession. Lastly the type of experience one should gain by building a career in physical therapy. Read MorePhysical Therapy And Occupational Therapy1633 Words   |  7 PagesPhysical/Occupational Therapy Abstract The history of Physical Therapy and Occupational was first developed in 1912; President Mary McMillan, an executive committee of elected officers, led the association. Physical therapy is a healthcare profession primarily concerned with the remediation of impairments and the disabilities of people. PTs diagnose and treat individuals of all ages with injuries that limit movement and the ability to perform functional activities in their daily lives.Read MorePhysical Therapy And The Medical Field1624 Words   |  7 Pagesor a physical disability occurred due to an accident or aging, there is someone that can help treat these conditions. Physical Therapists! Physical Therapy is a very rewarding and vital profession in the medical field. The average of all occupations is 11%; According to The Bureau of Labor Statistics, Physical Therapy’s projected job outlook in the years 2012-2022 is projected to triple 36%. (Summary Occupational Outlook Handbook) .There are many specialty area s in the field of Physical Therapy butRead MoreThe Role Of Sociocultural, Socioeconomic, And Diversity Factors1414 Words   |  6 Pageslife, well-being, and occupation of the individual, group, or population to promote physical and mental health and prevention of injury and disease considering the context. (ACOTA Standard B.2.9) Effectively locate and understand information including the quality of the source of information. (ACOTE Standard B.8.2) Use professional literature to make evidence base practice decision in collaboration with the occupational therapist. (ACOTE Standard B.8.3) Demonstrate the skills to read and understand aRead MoreOccupational Therapy : What Puts It Above The Rest1542 Words   |  7 PagesOccupational Therapy: What Puts it Above the Rest Occupational Therapy is one among many other therapeutic ways in which to correct a physical or mental problem. The main goal of this type of therapy is â€Å"to enable people to participate in the activities of everyday life† (Definition of Occupational Therapy). Through Occupational Therapy, there is hope to regain majority to full use in the area that was damaged. There are many different situations in which this type of therapy could be requiredRead MoreEssay on Why I Want to Study Physical Therapy781 Words   |  4 PagesThe occupation that interests me the most is physical therapy. Physical therapy interested me ever since I began getting involved in gyms. My first encounter with a trainer at a gym was when I got trained for an hour for a baseball camp to help protect your rotator cuff, that was the moment I realized I wouldn’t mind having a job similar to what the trainer had. I wanted a job where I could help people recover; a physical therapist. Physical therapists are healthcare professionals who diagnose

Is Reaching A Comfortable Retirement - 870 Words

Reaching retirement is one of the most important life events people will experience. How do you see yourself after retiring? Most people want to be able to retire comfortable, but the reality is that is not possible for some members of society. The reality is that for some seniors, living in poverty is potential issue. Reaching a comfortable retirement varies around the world and can be affected by gender, race, and social class. First, retirement varies according to gender. Women earn less than men in every nation. Full-time working women in the United States average only 72% of what men make and in some countries the percentage is even less (Henslin 300). Women tend to start working later in their life, usually after years of staying†¦show more content†¦Regardless of the changing times, women are earning less than men and therefore it will take them longer to be financially stable in order to reach a sustainable retirement age. Gender isn’t the only thing that affects retirement but so does an individual’s race. Retirement varies among members of society according to race. By 2030, it is projected that 25 percent of older persons will be from ethnic minority groups (â€Å"Fact Sheet†). Up to 23 percent of older African Americans and 19 percent of older Hispanics live in poverty compared with the estimated 8.9 percent older white Americans who live in poverty (â€Å"Fact Shee t†). White Americans typically have better living standards in comparison to African Americans or Hispanics. This is because white Americans are statistically more likely to finish high school and go to college. Statistically, African Americans average only 59 percent of white income and one of every five African American families makes less than $15,000 a year (Henslin 347). White Americans have more opportunities to succeed than African Americans or Hispanics that are living in America. African Americans who do the same work as white Americans make less money. Now imagine being a female and African American and approaching retirement age. Not only are they female who have lower wages than men, but they also are ethnically in a lower wage class too. Retirement is strongly