HUMA 1780 Lecture : 1lecture1780bintro09SU.pdf

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pucewildebeest131

9 Aug 2012

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You may be surprised at your own expertise: in its simplest terms, what does the word narrative mean, a story, what happens in a story, events, a narrative, then, can be described as a sequence events, does this sequence of events always have to be fictional, no. A newscast, for example, is also a narrative, even though it is non fictional material: how are narrative events typically communicated, someone tells you about them, the person who tells a story is usually called, a narrator, all right, so another component we need is a narrator a storyteller someone to tell the tale. Subdivisions within these larger categories can be made according to various factors, such as: (cid:190) setting and subject matter (ex. a western film, a science fiction television show) (cid:190) mood (ex. drama, horror, lyric) (cid:190) format (ex. hypertext, mixed media, a musical, a sonnet, a short story)

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the full case is below. i need help answering "How would you evaluate whether the sample size for the survey was appropriate in this case?" please. Thanks

Mastering Teacher Leadership

>Abstract

This case is about a multistage, communication study of teachers by Wittenberg Universityâs Department of Education to determine the viability of starting a Master of Education program for Ohio-certified teachers working within school districts serving a five-county area. www.wittenberg.edu

>Background

Ohio legislators recently implemented new standards for those wishing to teach within Ohioâs public and private schools. Teachers certified to teach in Ohio in 2002 or later will need to complete a masterâs degree before obtaining their second licensure renewal. New teachers, therefore, will have a five- to seven-year window to complete the masterâs degree after their initial licensure to teach. Historically, teachers have looked to graduate level courses to fulfill their professional development requirements. According to the newly passed Ohio Department of Education Teacher Certification Standards, for the first time all professional development activities must be tied to professional development plans customized by local school district goals. All such plans will be approved and monitored by Local Professional Development Committees. These LPDCs will look favorably on courses that fit local goals, which are increasingly motivated by student performance variances on standardized tests. Wittenberg University is primarily a resident campus of 2,000 students affiliated with the Lutheran Church in America. Located in central Ohio, Wittenberg is a comprehensive liberal arts institution with professional programs in education, business management, pre-med, and pre-law. It has been training teachers for more than 150 years and has earned a reputation for producing exceptional teachers for Kâ12 programs. This high quality, as perceived by local teachers who supervise Wittenberg undergraduate field teaching experiences, is expected to be Wittenbergâs greatest asset in pursuing the development of a masterâs program. Wittenberg, historically, has not offered a graduate degree in education, but it has offered graduate degrees in its nationally recognized music program and, until the mid-1980s, in its theology program. Wittenberg sees the change in Ohio Teacher Certification Standards as an opportunity for its Center for Professional Development (WittCPD), a program of professional development courses designed to fulfill the continuing education requirements of teachers in the area. Central Ohio is rich with high quality universities. Within a 30-minute drive of Wittenbergâs campus, undergraduate teacher education programs can be found at Wright State University (WSU), the University of Dayton (UD), Urbana College, Cedarville College, Wilberforce University, and Central State University. WSU and UD currently offer Master of Arts degrees in teaching. WSU offers continuing education programs that fulfill professional development programs. Increased turnover is also expected to be a motivating factor contributing to increased enrollment in university development programs. Ohioâs schoolteacher turnover is expected to increase due to the aging of the teacher population, incentive buyout programs designed to encourage aging teachers to retire, and the need to hire experienced teachers in the hard-to-fill math and science areas. With an average 15 years teaching experience, Clark County schools have more than 900 certified staff and hire 50â60 new teachers each year. Springfield City schools have more than 800 certified staff and hired 119 teachers in 1997, 99 in 1998, and 118 in 1999.

>Research

The faculty of the education department, in concert with university administrators, conducted a brainstorming session in early fall 1998 to identify university resources that might contribute to a masterâs program in education. This was followed by a retreat with an Ohio Department of Education consultant, who reiterated the advantages of a liberal arts-based program in the ongoing preparation of Kâ12 teachers. To further explore the opportunity for offering a Master of Arts degree in Classroom Leadership, WittCPD conducted three focus groups: two with Springfield City district teachers and one with local school superintendents. Both groups were positive about the likelihood of a program customized to the needs of the various local school districts. Additionally, they provided direction for the desired content and orientation of an effective program. Such a program would need to: â¢ Deal with the diverse cognitive and social needs of students. â¢ Emphasize technological literacy for both teachers and students. â¢ Emphasize both program and classroom assessment by providing a sound research foundation for both curriculum and instruction. â¢ Address classroom management issues of student social skills, moral education, and discipline. â¢ Provide a framework for teachers to learn to collaborate with other teachers and with community professionals. In the spring of 1999, Education faculty associated with the WittCPD drafted a market survey and mailed it to 2,000 practicing teachers in a four-county area. Each of the 1,600 teachers in Clark County, Wittenbergâs home county, received a questionnaire, with the remaining 400 surveys delivered to a systematic sample teaching in the outlying counties of Green, Montgomery, and Champaign. By September 1, 1999, 763 teachers had returned their surveys (31.8 percent response), of which 53.8 percent of respondents had completed or were enrolled in degree programs beyond the bachelorâs level.

>Initial Results

Out of 763 teachers, 21.2 percent said they definitely would enroll, with an additional 57.7 percent who might enroll, citing professional requirements, professional advancement, or keeping their certification as the three primary reasons for enrolling. Those who expressed a lack of interest in a Master of Arts program at Wittenberg claimed as three obstacles the anticipated high cost, their holding a current masterâs degree, or family responsibilities. In order for the Wittenberg Board of Directors to approve offering of the new degree program, the program needs to continue the liberal arts tradition and strengthen the undergraduate teacher education program, as high quality undergraduate education is seen as part of Wittenbergâs primary mission. Additionally, new academic initiatives such as the one proposed are increasingly asked by the board to reach break-even within their first operating year.

CASE 6â30 Service Organization; Segment Reporting[LO6â4]

Music Teachers, Inc., is an educational association for musicteachers that has 20,000 members. The association operates from acentral headquarters but has local membership chapters throughoutthe United States. Monthly meetings are held by the local chaptersto discuss recent developments on topics of interest to musicteachers. The associationâs journal, Teachersâ Forum, is issuedmonthly with features about recent developments in the field. Theassociation publishes books and reports and also sponsorsprofessional courses that qualify for continuing professionaleducation credit. The associationâs statement of revenues andexpenses for the current year is presented below.

Page 278

The board of directors of Music Teachers, Inc., has requestedthat a segmented income statement be prepared showing thecontribution of each segment to the association. The associationhas four segments: Membership Division, Magazine SubscriptionsDivision, Books and Reports Division, and Continuing EducationDivision. Mike Doyle has been assigned responsibility for preparingthe segmented income statement, and he has gathered the followingdata prior to its preparation.

Membership dues are $100 per year, of which $20 is considered tocover a one-year subscription to the associationâs journal. Otherbenefits include membership in the association and chapteraffiliation. The portion of the dues covering the magazinesubscription ($20) should be assigned to the Magazine SubscriptionDivision.

One-year subscriptions to Teachersâ Forum were sold tononmembers and libraries at $30 per subscription. A total of 2,500of these subscriptions were sold last year. In addition tosubscriptions, the magazine generated $100,000 in advertisingrevenues. The costs per magazine subscription were $7 for printingand paper and $4 for postage and shipping.

A total of 28,000 technical reports and professional texts weresold by the Books and Reports Division at an average unit sellingprice of $25. Average costs per publication were $4 for printingand paper and $2 for postage and shipping.

The association offers a variety of continuing education coursesto both members and nonmembers. The one-day courses had a tuitioncost of $75 each and were attended by 2,400 students. A total of1,760 students took two-day courses at a tuition cost of $125 foreach student. Outside instructors were paid to teach somecourses.

Salary costs and space occupied by division follow:

Personnel costs are 25% of salaries inthe separate divisions as well as for the corporate staff. The$280,000 in occupancy costs includes $50,000 in rental cost for awarehouse used by the Books and Reports Division for storagepurposes.

Page 279

Printing and paper costs other than for magazine subscriptionsand for books and reports relate to the Continuing EducationDivision.

General and administrative expenses include costs relating tooverall administration of the association as a whole. The companyâscorporate staff does some mailing of materials for generaladministrative purposes.

The expenses that can be traced or assigned to the corporatestaff, as well as any other expenses that are not traceable to thesegments, will be treated as common costs. It is not necessary todistinguish between variable and fixed costs.

Required:

Prepare a contribution format segmented income statement forMusic Teachers, Inc. This statement should show the segment marginfor each division as well as results for the association as awhole.

Give arguments for and against allocating all costs of theassociation to the four divisions.

Somewhat similar to a vignette in literature, this provides anopportunity to look at the application of Managerial Accounting ina diverse set of factual circumstances.

After completing the requirements for the case study, pleaseprovide a short narrative (two to four pages) and analysis of yourimpressions on how these principles and processes can be appliedproductively in settings that you encounter or expect to encounterin your career. Which aspects of the course do you believe you willbe able to apply most productively going forward? Which of thesetechniques are you regularly using in your current positions? Ifyou are using different applications, provide insight of the prosand cons in comparison to the reports and analysis above.

Schedules should be submitted in excel format and any analysisand write-ups should be in a Microsoft Word Document.

Music Teachers, Inc., is an educational association for musicteachers that has 20,000 members. The association operates from acentral headquarters but has local membership chapters throughoutthe United States. Monthly meetings are held by the local chaptersto discuss recent developments on topics of interest to musicteachers. The association's journal, Teachers' Forum, is issuedmonthly with features about recent developments in the field. Theassociation publishes books and reports and also sponsorsprofessional courses that qualify for continuing professionaleducation credit. The association's statement of revenues andexpenses for the current year is presented below.

Revenues $3,275,000

Expenses:

Salaries 920,000
Personnel costs 230,000
Occupancy costs 280,000
Reimbursement of member costs to local chapters. 600,000
Other membershipservices 500,000
Printing andpaper 320,000
Postage andshipping 176,000
Instructors'fees 80,000
General and administrative 38,000
Totalexpenses 3,144,000
Excess of revenues over expenses . $ 131,000
The board of directors of Music Teachers, Inc., has requested thata segmented income statement be prepared showing the contributionof each profit center to the association. The association has fourprofit centers: Membership Division. Magazine SubscriptionsDivision. Books and Reports Division, and Continuing EducationDivision. Mike Doyle has been assigned responsibility for preparingthe segmented income statement, and he has gathered the followingdata prior to its preparation.
a. Membership dues are $100 per year, of which $20 is considered tocover a one-year subscription to the association's journal. Otherbenefits include membership in the association and chapteraffiliation. The portion of the dues covering the magazinesubscription ($20) should be assigned to the Magazine SubscriptionDivision.
b. One-year subscriptions to Teachers' Forum were sold tononmembers and libraries at $30 per subscription. A total of 2,500of these subscriptions were sold last year. In addition tosubscriptions, the magazine generated $100,000 in advertisingrevenues. The costs per magazine subscription were $7 for printingand paper and $4 for postage and shipping.
c. A total of 28,000 technical reports and professional texts weresold by the Books and Reports Division at an average unit sellingprice of $25. Average costs per publication were $4 for printingand paper and $2 for postage and shipping.
d. The association offers a variety of continuing education coursesto both members and nonmembers. The one-day courses had a tuitioncost of $75 each and were attended by 2,400 students. A total of1.760 students took two-day courses at a tuition cost of $125 foreach student. Outside instructors were paid to teach somecourses.

e. Salary costs and space occupied by division follow:

Salaries / Space Occupied(square feet)

Membership $210,000 / 2,000

Magazine Subscriptions 150,000 / 2,000

Books and Reports 300,000 / 3,000

Continuing Education 180,000 / 2,000

Corporate staff 80,000 / 1,000

Total $920,000 / 10,000

Personnel costs are 25% of salaries in the separate divisions aswell as for the corporate staff. The $280,000 in occupancy costsincludes $50.000 in rental cost for a warehouse used by the Booksand Reports Division for storage purposes.
f. Printing and paper costs other than for magazine subscriptionsand for books and reports relate to the Continuing EducationDivision.
g. General and administrative expenses include costs relating tooverall administration of the association as a whole. The company'scorporate staff does some mailing of materials for generaladministrative purposes. The expenses that can be traced orassigned to the corporate staff, as well as any other expenses thatare not traceable to the profit centers, will be treated as commoncosts. It is not necessary to distinguish between variable andfixed costs.

Required:
1. Prepare a contribution format segmented income statement forMusic Teachers. Inc. This statement should show the segment marginfor each division as well as results for the association as awhole

HUMA 1780 Lecture : 1lecture1780bintro09SU.pdf

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