Human Services Questions Coursework Example | Topics and Well Written Essays - 500 words

Human Services Questions - Coursework Example with the reskilling of professionals of traditional servings, to have a larger gratitude of the individual as an entire person and to be responsible to the societies they work for. In the ancient time, service delivery was brutal where individuals were not treated well. In addition, the services were incomprehensive and not easily accessible (Packard, 2009). In present time delivery is humane, integrated, accessible and comprehensive. Human service professions have also developed to be more responsible unlike in the past where irresponsibility was common among them. In the present time, laws regulating how human services are delivered have been put in place, unlike in the historical era when there were no laws governing it. According to OLooney, (1996), in his article tries to capture the spirit of service integration movements and explain why it is such an enduring challenge and problem to the public organization. In addition, Weaver, (1997), discusses issues that workers delivering human services should be aware of so as to deliver services to the people effectively. Also, Monette et al., (2014), also talks how different researches done on human services and how it is a tool for enhancing service delivery. In the New York Times, The Guardian and The British Broadcasting Co-operation discuss on human services pertaining to health are d iscussed and how they vary from one hospital to another. This articles Scholarly articles have been reviewed well and make sense than the non-scholarly ones are just ones individual opinion and cannot be relied on since they have not be reviewed. Some stressors that I have experienced in life do not have enough time to complete tasks and getting more than I can manage. The emergence of this stressors was due to some psychological effects that triggered me to do impress others by subjecting myself to more work and tasks that I could not handle. In managing the lack of time, I rank my priorities and did tasks according to their

Evolution Research Paper Example | Topics and Well Written Essays - 1000 words

Evolution - Research Paper Example Natural selection refers to a process in which species compete and struggle for their survival according to the limited resources and conditions of their natural environment with different adaptive abilities. As individuals in a population are not the same due to difference in inherited characteristics, nature only selects those individuals that are best suited to the environmental conditions, and thus rest of the population dies over time (Starr et al., 2012, p. 263, 264, 265). As all the offspring in a population acquire characteristics from their ancestors, produced more than nature can support and have different reproductive characteristics, only those organisms will survive that are better adapted to the living conditions. This means that organisms with higher reproduction ability will survive due to higher probability of their descendants to survive, and others will eventually become extinct due to less survival rate of their offspring with the passage of time. Since environmen tal conditions are different from place to place, there will be variation in characteristics of species at different locations. Darwin concluded that populations extending over large areas or through migration might have been isolated resulting in variation of their characteristics according to varying environments. Over long periods of time, they may have diverged or evolved into different species. For instance, Darwin found that finches on the Galapagos Islands were more similar to each other than to finches of the mainland. He also noticed that some varieties were only existent on the archipelago islands. So, he proposed that all species might have descended from a common ancestor and increase in number of species occurred through evolutionary natural selection over time rather than special creation (Strickberger, 2005, p. 22, 23). Darwin and other naturalists believed that variations among individuals of a species were due to mixing of traits from both the male and female. He wa s not aware of the heredity mechanism and different traits were regarded to be the result of blending of characteristics through generations over time. However, the concept of blending inheritance failed to describe the survival of variety as they descended through generations with time. It also failed to describe the maintenance of specific characteristics in varieties and how new species would emerge through blending. It was 1866, when Gregor Mendel published his experimental findings on garden peas. To experiment with pure seeds, he selected a self pollinating plant. He experimented with garden peas that were different from each other in many characteristics such as their flowers were either red or white, had green or yellow seeds, and tall or dwarf. After cross-breeding generations having different characteristics, he observed that descendants from each cross possessed characteristics of only one of the parents and blending did not happen. Mendel concluded that instead of blendi ng of certain fluids, heredity from parents was passed on to offspring through independent discrete units, particles or factoren, which were later termed as genes. The characteristic that appeared in a descendant after cross breeding was termed

Syllabus Design In English Language Teacing Education Essay

Syllabus Design In English Language Teacing Education Essay Abstract It is debatable whether ESP has a distinctive methodology and syllabus. Thispaper argues that methodology and syllabus design in English Language Teacing (ELT) andESP differ little and that it is not possible to say whether general ELT hasborrowed ideas for methodology from ESP or whether ESP has borrowedideas from general ELT. two characteristic featuresof ESP methodology are identidfied: ESP can base activities on students specialism, and ESP activities can have a truly authenticpurpose derived from students target needs. Dudley-Evans and St. John(1998) maintain that what haracterizes ESP methodology is the use oftasks and activities reflecting the students specialist area Introduction In the 1970s, EFL teachers first ventured out of the Arts Faculty and the gentle landscape of language and literature into the land beyond the mountains inhabited by illiterate and savage tribes called scientists, businessmen and engineers, wrote Ramsden (2002). In the light of this quotation, Ramsden pours his scorn over the turning point in the history of language teaching from art to science; and from English for general purposes(EGP) to English for specific purposes(ESP) . Though ESP emanates from EGP, it has established itself as a distinct trend. The distinctions between ESP and EGP are quite fuzzy. To clarify the issue, Hutchinson and Waters (1987) pointed out that there is no difference in theory, but in practice, there is a great deal. This paper delves deeply into the literature of ESP and EGP to uncover their points of similarities and differences, chiefly at the level of syllabus design , methodology and instructional materials. For the sake of clarification, theoretical preliminaries will be provided from the outset. As expected, the current paper is comparative in nature and selective in illustration. Theoretical Preliminaries: Definitions of: EGP: According to Blackwell, EGP is polarized with ESP ( English for specific purposes) to refer to contexts such as the school where needs cannot readily be specified. This view is misleading, since purpose is always inherent. EGP is more usefully considered as providing a broad foundation rather than a detailed and selective specification of goals. EGP, then, refers to that basic linguistic code that could be used in larger context and in everyday conversation. It does not take into account neither the requirements of a workplace nor needs of learners. Being general in its nature, EGP holds a sway at the core level of language instruction. ESP According to Longman dictionary of applied linguistics, ESP refers to the role of English in a language course or program of instruction in which the content and aims of the course are fixed by the specific needs of a particular group of learners. For example courses in English for academic purposes, English for science and technology, and English for Nursing. In this regards, ESP is chiefly associated with special language or register. However, Hutchinson and Waters )1987, p.19) claimed that ESP is not a particular kind of language or methodology, nor does it consist of a particular type of teaching material. Understood properly, it is an approach to language teaching. From the above definitions, one can notice that there is no absolute clear cut between ESP and EGP. To ask which one embraces the other is likely to generate divergent views. In an attempt to answer this question, Hutchinson and waters ) 1987.p.18) have drawn a tree of ELT where the ESP is just one branch of EFL/ESL, which are themselves the main branches of English Language teaching in general.. However, A closer gaze at the tree and to the ramifications of ESP and EGP uncovers the distinctive features of each. These features will be tackled in subsequent section. Distinctive features of ESP and EGP: Despite the overlapping connections between EGP and ESP, there are several differences at the level of their concerns and practices. First, the focus in ESP is on training students to conform well to the requirements of the workplace; whereas, in EGP, the main focus is on education. Widdowson( 1983) sees the difference between Education and Training as that of creativity versus conformity (in White, 1988: p.18). Second, Designing a course content in EGP is much more difficult than in ESP for the difficulty of predicting the future needs of EGP students. Knowing about only learners survival needs is quite unbeneficial because it may lead to an oversimplified language, unauthentic communicative structure and unrealistic situational content. Third, ESP learners are usually adults with an average mastery of English language. Their main purpose is to communicate and learn a set of professional skills. In EGP, the age of learners , however, varies from childhood to adulthood. Their chief purpose behind learning English is to achieve communication in the basic everyday communication. At the level of macro-skills, the four language skills are integrated and reinforced in EGP instruction, while in ESP the selection of language skills is based on needs analysis. For instance, in studying English for science and technology, the emphasis is on context and subject of the course. At the level of micro skills, EGP has shed too much attention to teaching of grammar and language structure; yet the focus in ESP is on the context and subject of the course. Finally, a distinctive feature of ESP classroom is team- teaching, where the teacher of language collaborates with subject teacher in the delivery of the lesson. This feature is , however, absent in EGP classroom where the language teacher seems sufficient to instruct broad themes. To sum up, though ESP stems from EGP, it has preserved for itself distinctive characteristics as outlined before. To sum up, Stevens states that ESP has four absolute characteristics: 1. Is designed to meet specific needs. 2. Is related to themes and topics particular to occupation. 3. Is centered on language appropriate to those activities, in terms of lexis, syntax, discourse pragmatics, semantics and so on. 4. The above is in contrast to General English (Stevens 1988 in Dudley-Evans St. John 1998: p.4). In the subsequent section, the paper will take both EGP and ESP a stage further to list the similarities and differences at the level of syllabus design. To facilitate the process of comparing and contrasting, an example of each course content will be highlighted. Syllabus design in EGP A syllabus refers to a particular plan of a course. It is a document that details the structure and operation of ones class. It can also be called the basic reference document that guides students and the instructor through a course (Breen 1984). In the current section, this section aims to uncover the salient types of syllabus adopted in EGP and ESP based on contents of two textbooks: Natural English( EGP textbook) and English for Careers: Tourism, (ESP textbook) Based on their observations of general English language courses, Brown (1995) and Richards (1990) list the following types of syllabuses. They also point out that courses are often based on a combination of: Structural (organized primarily around grammar and sentence patterns). Functional (organized around communicative functions, such as identifying, reporting, correcting, describing). Notional (organized around conceptual categories, such as duration, quantity, location). Topical (organized around themes or topics, such as health, food, clothing). Situational (organized around speech settings and the transactions associated with them, such as shopping, at the bank, at the supermarket). Skills (organized around microskills, such as listening for gist, listening for specifi c information, listening for inferences). Task- or activity-based (organized around activities, such as drawing maps, following directions, following instructions). Extract.1: Contents of Natural English , As can be observed in the content of Natural English, one of the main aims of the textbook is to enable General English learners to improve the four language skills, especially speaking and listening to everyday English. Yet, the integration of the four language skills is not the sole distinctive feature of the textbook. The contents of course book also seem to respond to the general wants of GE learners in that it all covers functions, notions, vocabulary and grammar. Each unit introduces GE learners to notions, functions and grammatical structures in an equal weight of emphasis. Thus, a point that one can infer is that EGP syllabus is integrative. Language skills as well as functions, notions, forms and semantic entries are all fused together. For example, in unit 2, the book introduces notions such as shopping and work. Concerning functions, expressing request and responding with sympathy are the main functions found in unite 1. The grammatical forms are so varied from using the present continuous to passive voice. What is so remarkable is that the communication of a notion entails the use of adequate target functions. From the design of Natural English, it is evident that the units are organized on topics. Unit one is on Cartoon Mobile Invasion, unit two on Joke lost in desert, and three on Cartoon Perfect Day. However, a striking existence of situations looms chiefly in extended speaking. Students are in front several situations, such as on train , on holiday, and are encouraged to interact , following the necessities of imagined communicative setting. To conclude, the pertinent remark we can deduce from the course content of EGP is that its syllabus is integrative and synthetic in nature. Functions, notions , forms, situations and skills gain enough space in the EGP syllabus. Nevertheless, these elements are tackled more broadly. For instance, It seems that the subjects are too general, the functions and notions are recurrent in daily life issues, and language skills are not relevant to any professional field. Now , ESP makes extensive use of content-based approaches. According to Master and Brinton (1998), CBI has the following features. The syllabus is organized around subject content; for example, in English for Careers: Tourism, an ESP textbook, the subject matter is on a number of topics from tourism, such Registration Client perceptions and supply and demand. Teaching activities are specific to the subject matter being taught and are geared to stimulate students to think and learn through the use of the target language. Language is viewed holistically, and learners learn from working with whole chunks of language and multiple skills. Content-based approaches reject synthetic approaches to course design-the idea that language or skills can be atomized into discrete items to be presented and practiced by learners one at a time. The approach makes use of authentic texts to which learners are expected primarily to respond in relation to the content. It has been argued (Hutchinson Waters, 1987) that once we remove the text from its original context, it loses some of its authenticity. For example, the intended audience is changed once the authentic text is imported into the classroom. Authenticity also relates also to the readers purpose in reading the text. For example, recommendation reports for the purchase of technical equipment are, in their original context of use, devised for the purpose of helping the reader decide which of two or more items of equipment to buy. If, however, a recommendation report is transported into a language teaching classroom and students are given an activity whose purpose is to answer c omprehension questions on it, the match between text and task is artificial. Content-based instruction tries to avoid some of these potential problems by using content (authentic texts) in ways that were similar to those in real life. Content-based approaches involve also the integration of skills. Writing often follows on from listening and reading, and students are often required to synthesize facts and ideas from multiple sources as preparation for writing (Brinton et al., 1989). In fact, ESP syllabi (in this case an English Vocational Purposes syllabus) differ from English General Purposes (EGP) syllabi, both in goals and content. Below is an outline of some major differences adapted from Widdowson (1983 in White 1988: pp.18 26), Hutchinson Waters (1987) and Stevens (1988) (both in Dudley-Evans St. John 1998: pp. 2-4). The ESP syllabus must be based on a previous analysis of the students needs, which includes not only an analysis of the situations in which the language will be used and of the language appropriate in these situations, but also an analysis of the students wants and subjective needs. The whole business of the management of language learning is far too complex to be satisfactorily catered for by a pre-packaged set of decisions embodied in teaching materials. Quite simply, even with the best intentions no single textbook can possibly work in all situations.(Sheldon, 1987: 1)If we are to prescribe content, we need to ask, whose content? Methodology Having uncovered the nuances existing between ESP and EGP syllabi, This current chapter will move a stage further to draw a comparison and contrast at level of methodology, chiefly at the types of techniques employed by each and the roles they played in serving the students needs. As defined by Robinson (1991), methodology refers to what goes on in the classroom and to what students have to do. Using technical terms, it refers to classroom activities and techniques. There are too many techniques which largely emerged in EGP classroom such as tasks, role play, simulations, and so on and so forth. These techniques soon adopted by ESP practitioners . Concerning tasks, Little John and Hicks ( ) noticed that valuable tasks in EGP have certain characteristics: they should be motivating and absorbing; and exploit learners prior knowledge. In ESP, the above criteria are also predominant, but what is specific here is that ESP tasks comprise linguistic and professional skills. For instance, medical students studying English may be assigned to carry out a series of operations as outlined below: Moreover, the role play and simulations are used differently in ESP and EGP. While dealing with simulatons in ESP, Strutridge() noticed that they were originally used in business and military training with focus on outcome rather than the means -language- of training. In EGP, the outcome was ,however, less important than the means used to achieve fluency. One should not perceive hastily that means in esp have no disregarded. Stutridge concludes that in ESP end is as important as the means. Taking case studies into account, Nunan in an outsanding research tested the validity of the technique to ESP course. He found out that it helps ESP students to draw upon their professional skills, utilizing the cognitive and behavioral styles of their work rather than of traditional language classroom. Case studies may prove difficult to be conducted by EGP learners if we take into consideration their younger age and Worse of al their professional immaturity. For ESP students who are not fully qualified in their profession, the use of case studies help to induct them into some aspects of professional culture ( Charles 337,pp.28-31) Project work is out-of-class activity used in both ESP and EGP classroom. However, Fried() observed the more advanced examples of project work would be appropriate for ESP. A final technique which is common in ESP and EGP as well is the oral presentations. Usually, they are the culmination of project or case studies conducted outside the threshold of classroom. The utility of such activity is that it trains students to develop their self autonomy and master the four skills of the target language. Word processor and PowerPoint become familiar means for presentations, Succinctly, the methodology endorsed by ESP is quite similar to that of EGP chiefly if we consider the types of techniques and activities .Yet, the ways in which techniques are employed in ESP differ a lot from that in EGP. the next chapter will attempt to decipher how material design becomes a site of innovation after the emergence of ESP. Being in its heyday, ESP materials assume a divergent way from EGP. ESP designers come up with in-house materials quite plausible to the students needs more than the General ready-made textbooks which hold their strength in EGP classrooms. Materials Design One of the common characteristics of of material design in ESP is the existence of an established tradition of ESP teachers producing in-house materials. These materials are the outcome of needs analysis. the tailor made material accounts to the learners needs more than a general textbook can do., However, several questions may emerge to the surface: What are the major factors behind the over-existence of in-house materials in ESP in contrast to its acute shortage in EGP? -what are the key features that distinguish ESP materials from EGP? One of the key factors behind the profusion of in-house materials in ESP is because of its reliance on needs analysis. Need analysis is rarely carried out in GL classroom. This is partly because of the difficulty of specifying GL learners and partly because of a lack of literature on the particularities of analyzing needs data. Needs analysis tends to be associated with ESP and is neglected in GE classroom. Hutchinson and Waters(1987,p.53-54) say that what distinguishes ESP from GE is not the existence of a need as such but rather an awareness of the needà ¢Ã¢â€š ¬Ã‚ ¦ for the time being, the tradition persists in GE that learners needs cannot be specified and as a result no attempt is usually made to discover learners true needs. Secondly, The fact that ESP materials are tailored to the needs of specific group of learners makes its absolute adoption by other ESP teachers futile. Even when suitable materials are available, it may not be possible to buy them because of import restric tions pointed out Hutchinson and Waters (1987,p.). If textbooks are more available in EGP than in ESP,ESP textbooks have not been immune from criticism. Ever and Boys(p.57) mount a strong a attack on the EST textbooks suggesting that most of them are designed for, or are the outcome of, remedial or supplementary courses and assume that students already possess a knowledge of Englishà ¢Ã¢â€š ¬Ã‚ ¦.unhappily, this is not at all understood by potential users, especially in developing countries abroad where the greatest demand for EST exists. Another strongly worded attack was that the heavy concern of ESP practitioners with methodology and approach leads them to ignore issues such the accuracy of explanations ,validity of examples and suitability of linguistic content. Because ESP materials are relevanct to target needs, This may increase the motivation of ESP students, but there are other aspects which are also highly important, such as Waters (1987: 48) put it, ESP, as much as any good teaching, needs to be intrinsically motivating. () Students should get satisfaction from the actual experience of learning, not just from the prospect of eventually using what they have learnt. The following task, for instance, could be interesting for Engineering students:. Another characteristic of ESP materials is that it is more authentic than EGP materials. The latter might be produced for the purpose of teaching language, while in ESP authenticity refers to the materials used in the students specialist workplace or study institution. Additionally, for ESP authentic text selection usually follow the needs analysis. To conclude, the whole business of language learning management is far too complex to be satisfactorily catered for by a pre-packaged set of decisions embodied in teaching materials. Quite simply, even with the best intentions no single textbook can possibly work in all situations.(Sheldon, 1987: 1). However, designing tailor made materials would in principle be motivating, authentic and innovative. Conclusion This paper has highlighted some of the issues involved in ESP curriculum development. It can be argued that language varieties are based in and extend from a common core of language. Or it can be argued that language varieties are self-contained entities. Needs analysis can be seen as an entirely pragmatic and objective endeavour to help course developers identify course content that is truly relevant to the learners, or it can be argued to have a bias in favour of the institutions and may overemphasize objective needs at the cost of subjective needs. It can be argued that syllabuses should specify content (what is to be taught). Or it can be argued that they should specify method (how language is to be taught). Some argue that the ESP courses should be as narrow-angled as possible. Others argue that this is not practica EST is in a parlous state and is being abandoned by many tertiary institutions who, like Sultan Qaboos University, found that the English teachers seemed to learn a lot of science, but the students didnt seem to learn much English

things change Essay -- essays research papers

The book Things Fall Apart, by Chinua Achebe tells the story about a native living in Africa during the period of European imperialism. By placing the book during this time period Achebe can first explain traditional Ibo culture and then talk about the effect that the white European evangelists had on Ibo society. The book dispels the commonly held view of Africans before colonization as savage and godless beings. Achebe explains the very advanced social order in Umuofia and the complex Ibo religion. In bringing together what I have learned about Europe and Africa during the time of Imperialism I will draw a comparison between the two continents politically, religiously, and economically. Europe was ruled by a set of very powerful and competing monarchs during the time of imperialism. In these monarchies a king and queen had supreme power over their countries. In Umuofia there was a democratic system of government with no one ruler and a complex system by which people could gain political power through economic success. I think it is very ironic that when the white missionaries came they lectured the natives on how everyone was equal in the eyes of God, but yet they had supreme rulers in their own countries and a very unfair social caste system. Contrary to popular belief the Africans had a very complex religion before Christianity came. Everyone in the community was extremely religious, even obeying their religious leaders when they were told to kill their own children ...

Hughes and Blues: Double Consciousness

A small yet significant example in The Big Sea takes place after Hughes becomes a seaman on a merchant ship at the age of twenty-one and takes his trip to Africa. As the ship arrives along the coast, Hughes writes that the regular ere acquires a ‘supplemental' crew of Africans, as the current crew he was with â€Å"weren't supposed to be able to stand the sun† (Hughes 320). Hughes states this simplistically, as though that's the only angle to the regular crews' reasoning.The sentence immediately following this oversimplified statement reads, â€Å"Then I had an African boy to do my washing, my cleaning, and almost all my work-as did everybody on board† (Hughes 320). Considering Hughes Just used the entire previous paragraph to describe his duties as seaman, it becomes obvious to the reader that Hughes is sing the African boy much In the way a white American would employ a minority to tend their house, do their yard- or fieldwork, cook and clean, taking advantage o f the boys need for money.Hughes then Justifies using the African child as a sort of housekeeper by saying everyone else is doing it, and, â€Å"The Africans stood both work an sun without difficulty, it seems† (Hughes 320), and with those two lines, Hughes pretty much restates two of the original arguments for slavery. In Rampart's The Life of Longs Hughes, Hughes is occasionally depicted as dealing with the internal struggle of double consciousness, such as after the publication of his book of poems, Fine Clothes to the Jew.A collection of poems that, as Hughes describes first- handedly as, â€Å"a better book than my first, because it was more impersonal, more about other people than myself† (Hughes 394). He considered the collection to be an honest glimpse into the world of African-American issues, and white America applauded the book. However, his black critics denounced it as garbage, and proclaimed Hughes to be (Ramped 140) and the ;poet Loretta of Harlem† (Hughes 396).Hughes' relationship with Charlotte Mason, or Godmother as she liked to be called, Is spotted with a few examples of double consciousness. Meeting Mason through Lain Locke, Hughes was immediately taken under her wing in her effort to â€Å"elevate African culture to its rightful place of honor† (Ramped 147), and enlisted to create literary works of art. Seduced by the opportunity to work on his poetry and various writings without the uncertainty of poverty, Hughes went to work for Godmother in exchange for financial security, automaton an entire KICK Dates on Mason's demands.Longs Hughes' Tie was filled with examples of the tumultuous battle of double consciousness, from early life to old age, whether in Harlem or traveling around the world. His literature manages to explore both the assimilation of African-American into the Euro-American culture as well as the recognition and retention of the cultural aspects unique to the African- American community. Bibliogra phy Ramped, Arnold. The Life of Longs Hughes. New York: Oxford UP, 1986. Print. Hughes, Longs. The Longs Hughes Reader. New York: G. Brazier, 1958. Print

Lanier Corporation Operates on a Calendar

Lanier Corporation operates on a calendar-year basis. It begins the annual budgeting process in late August when the president establishes targets for the total dollar sales and net income before taxes for the next year. The sales target is given first to the marketing department. The marketing manager formulates a sales budget by product line in both units and dollars. From this budget, sales quotas by product line in units and dollars are established for each of the corporation’s sales districts. The marketing manager also estimates the cost of the marketing activities to support the target sales volume and prepares a tentative marketing expense budget. The executive vice president uses the sales and profit targets, the sales budget by product line, and the tentative marketing expense budget to determine the dollar amounts that can be devoted to manufacturing and corporate office expense. The executive vice president prepares the budget for corporate expenses. She then forwards to the production department the product-line sales budget in units and the total dollar amount that can be devoted to manufacturing. The production manager meets with the factory managers to develop a manufacturing plan that will produce the required units when needed within the cost constraints set by the executive vice president. The budgeting process usually comes to a halt at this point because the production department does not consider the financial resources allocated to be adequate. When this standstill occurs, the vice president to finance, the executive vice president, the marketing manager, and the production manager meet together to determine the final budget for each of the areas.This normally results in a modest increase in the total amount available for manufacturing costs and cuts in the marketing expense and corporate office expense budgets. The total sales and net income figures proposed by the president are seldom changed. Although the participants are seldom pleased with the compromise, these budgets are final. Each executive then develops a new detailed budget for the operations in his or her area. None of the areas has achieved its budget in recent years. Sales often run below the target. When budgeted sales are not achieved, each area is expected to cut costs so that the president’s profit target can be met. However, the profit target is seldom met because costs are not cut enough. In fact, costs often run above the original budget in all functional areas (marketing, production, and corporate office). The president is disturbed that Lanier has not been able to meet the sales and profit targets. He hired a consultant with considerable experience with companies in Lanier’s industry. The consultant reviewed the budgets for the past 4 years. He concluded that the product line sales budgets were reasonable and that the cost and expense budgets were adequate for the budgeted sales and production levels.