Play is an important part of children´s everyday life, it is through play children develop. Play occurs a lot in kindergarten and in this study, the aim is to examine how play activities play is used in preschool teaching and the role of the teacher´s in the play. Video recordings of play activities done and qualitative methods (conversation analysis) has been used to analyze the video recordings. The results of this study show that play are widely used as a pedagogical tool in preschool. It is through play children develop. When teachers are present in children's play, they contribute to the activity and encourage children to play. The teachers know that they have responsibility for children's development and ensure that children get the help they need. Role play is central to play in both free play and in the teacher-driven games.

A comparative analysis of the perceptions of special education teachers in the San Antonio Independent School District (SAISD) regarding the importance, comfort, and frequency levels of educative activities to further develop their teaching skills was conducted by the researcher in order to apply findings to the development of future professional learning opportunities for this group of educators and to the role of human resource development (HRD) with regard to adult learning and organizational processes. Responses were elicited from a selection of educative activities listed on a questionnaire instrument that was distributed to a non-proportional, stratified random sampling from the district?s total population of special education teachers in the fall of 2006. Multivariate analyses of variance resulted in no significant differences in the importance, comfort, and frequency levels of educative activities as rated by special education teachers regardless of teaching level or years of teaching experience. The primary conclusions drawn from this study were: (a) mean responses were homogenous at the group level regardless of the educative activity; (b) there were no significant perceptual differences found with regard to the rating of educative activities by importance, comfort, and frequency; and (c) there was a need for more research in this area to further investigate or substantiate findings due to the exploratory nature of the study?s design. Recommendations include: 1. Large scale research comprised of similar teacher samplings and research design to add to existing studies regarding the perception and selection of educative activities by special education teachers to further develop teaching skills. 2. Large scale research comprised of similar teacher samplings and research design to explore special education teacher perceptions regarding adult learning and the role of human resource development and other district department professionals in order to add to existing research when designing professional learning opportunities for this teacher group. 3. Review of the questionnaire instrument since no significant differences were found. Items listed should include activities that are distinctly different from each other. In addition, educative activities may need to be added or subtracted depending on new findings from research.

The purpose of this research is to study the relationship between both the characteristic of the residents and the nursing home and the changes of the ADLs of the residents. Descriptive study was designed. 35 nursing homes and theirs residents in Kaoshiung City were be the sample and 34 questionnaires of the nursing home were returned. Residents¡¦ questionnaire were interviewed by trained personnel twice (pre and post), on June and December 2001 respectively. 310 residents including 141 male, 169 female, average age 72.94 were interviewed. Structural questionnaire was used as the tool, organization¡¦s questionnaire consists of the type of organization, size, admission rate , resignation rate. Resident¡¦s questionnaire including demographic data, Katz Index of ADLs, health status, pressure sore etc. Data analysis including descriptive analysis, T-test, Anova, Pearson relation analysis and linear regression analysis. The result shown that 86.2% of the residents¡¦ ADLs severely dependent on others help. T-Test shown that male has better ADLs than female, widow has better ADLs than couple ¡]P¡Õ0.05¡^. but shown no significant of changes of ADLs. Age, sickness and ADLs and changes of ADLs shown no significant results. On the other hand, the relationship between the characteristic the nursing home and the changes of the ADLs of the residents shown the government aided and ¤½¥ßor°]¹Îªk¤Hnursing home has better changes of ADLs¡]P¡Õ0.01¡^. The greater the size of the organization the better of the ADLs changes, private sector and affliated nursing home shown no significant results of the ADLs changes. Pressure sore is the important index of the quality care of the long term care organization, research sectors always take it as the routine surveillance. This study consisted of 31 cases of pressure sore (10%),¤½¥ßor°]¹Îªk¤Hnursing home has a low incidence of pressure sore, the higher the bed using rate, the worse of the ADLs changes, the higher of the high incidence of the pressure sore, but there is no difference between the resignation rate and the incidence of the pressure sore. The results of this study may help the clinical care-taker to design different care targets in order to help to recover and to improve the ability of ADLs by the characteristic of the residents. Moreover, study of the characteristic of nursing home and effects of the changes of the ADLs of the residents may act as suggestion to the manager and the administrator who may take the different characteristic of the organization into consideration when making policy to improve or to further investment and expansion of the organization.

The cost management and control are the important topic that most of enterprise operators have to confront with. Facing the increasing competition in enterprise environment, it is, in active respect, necessary to control the cost effectively in order to gain niche in keen market competition; in positive respect, it is to avoid any error policy decision because of inaccurate cost data. In traditional cost accounting, the allocation method of overhead is incomplete so that it is easier to result a distortion phenomenon in production cost structure. For the past years, the management academic world has proved through detailed study and real application that using the Activity-Based Costing (ABC) System can improve the defect of traditional cost accounting. The reasonable operation analysis and the exact cost driver allocation of ABC System will enhance the accuracy of the cost data. This case study company is a sole integrated steel producer in Taiwan. Due to the diversity of products, the company¡¦s production processes are extremely complicated and varied. The existing cost management system is unable to provide an actual cost under the different processes. Therefore, there is a room for improvement in analyzing the cost sharing of product expenses. This report takes the case study company¡¦s BOF plant as an example to research, by means of the process analysis, how to allocate the cost exactly, and to make a new cost system which can match the spirit of ABC. Meanwhile, this report makes a comparative analysis between the original cost system and ABC one. The result of the research revealed that the ABC cost system may truly improve the phenomenon of distortion of the product cost structure in the case study company. Using ABC cost system may not only promote the accuracy of the cost information, but also enhance the working performance under the activities analysis and control and reduce the waste of resources.

Action Research: The Application of Adventure Education in Learning Area of Integrated Activities in Junior High Schools Abstract The current research was conducted based on a self -constructed curriculum, The Lesson Plans of Application of Adventure Educationin Learning Area of Integrated Activities, on 37 (male = 20, female = 17) seventh graders for twelve weeks (a total of 24 formal sessions). One orientation and one review session were also conducted prior to and after the formal curriculum. The goals of the current action research are six-folded: (a) to design an age-appropriate Adventure Educationin curriculum in the application of Learning Area of Integrated Activities; (b) to examine how this curriculum may help students establish interpersonal connection and reach consensus among each other within a short time; (c) to investigate how this curriculum may help students understand and affirm self as well as appreciate others; (d) to explore how this curriculum may improve students¡¦ teamwork and problem-solving capacities; (e) to study how this curriculum may help students discover the mystery of Nature and subsequently elicit the emotions and behaviors of cherishing Nature; and (f) to provide concrete recommendations to the implementation of Adventure Educationin curriculum in junior high schools. In addition to on-site observation, focus interviews were conducted on the students, lead teachers, subject teachers, and co-investigators. Information gathered from the observation notes, interview transcripts, reflection diary, student posters, self-portrait, and learning sheets was analyzed and interpreted. The research findings confirmed the six goals listed above. Specifically, the results revealed that: (a) it is feasible to design an age-appropriate Adventure Educationin curriculum in the application of Learning Area of Integrated Activities through the indicators of Learning Area and the principles of experiential learning; (b) the students in the current study established mutual understanding and interpersonal connection, discussed group-oriented ground rules, as well as reached consensus in a short time; (c) the students in the current study enhanced their self-understanding, active listening, as well as a sense of self-appreciation and appreciation to others; (d) the students in the current study developed a sense of teamwork, trust, and safety as well as positive problem-solving capabilities; (e) the students in the current study discovered the mystery of Nature, yielded emotions and behaviors of cherishing Nature, and learned how to create joy through the natural environment; and (f) the students in the current study learned how to apply what they have learned in the curriculum to daily life. At last, recommendations and implications regarding application of Adventure Educationin curriculum in junior high school settings are discussed. Key Word¡GAdventure Education¡BIntegrated Activities Learning Area

The main purpose of this study was to explore the situation of experiential theories merging into the teaching of Integrative Activities Learning Area in elementary schools. Samples were taken from two classes of fourth graders at a primary school in Kaohsiung. One class of the subjects was used as the experimental group and the other class was used as the control group. Experiential theories were emerged into the Integrative Activities Learning Area teaching of the experimental group, while the control group received the traditional lecture. The courses lasted six weeks. After completion of the course, students from both groups filled up the Integrative Activities Learning Area attitude questionnaires. The research also adopted qualitative research method, which includes observation, interview, questionnaire, and document analysis. As a result, the following conclusions were obtained: 1. Students were used to thinking in one way about discussion chart¡FThey confused suspense with surprise about assessment chart¡FThey could reflect over reflection chart . 2. Students loved visiting and performance, because of fun, inter- action and challenge. 3. Discussion chart and assessment chart could be applied to formative assessment¡FReflection chart could be applied to summative assessment. 4. Understanding the member enhanced learning performance. 5. Teachers must be flexible when they merge experiential theories into Integrative Activities Learning Area teaching. 6. When students had good attitude towards group cooperation, their learning performances were fine. 7. Merging experiential theories into Integrative Activities Learning Area teaching could enhance students¡¦ attitude toward Integrative Activities Learning Area.

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According to Michael Porter¡¦s Competitive Advantage, only through Value Chain Analysis, a company can realize it¡¦s cost behavior and the resources needed for differentiation. Thus the company can optimize its resources usage and increase it¡¦s business activities¡¦ performance. With the Internet environment, economic value for a company is nothing more than the gap between price and cost, and it is reliably measured only by sustained profitability. In e-retailing, e-retailers that want to reach competitive advantage and high economic value must consider how to create real margins, how to measure and manage the cost of e-retailing activities, and execute it in a efficient way to enhance e-retailer¡¦s competitive advantage. This research applies Activity-Based Costing approach to confer e-retailing activities. Value chain analysis is first employed to explore the primary activities of e-retailing. Then the improvement of cost and process are sought from activity analysis, resource cost driver and process cost driver. Finally, the critical e-retailing activities result from the internal value chain analysis. The research results indicated that the price of product and the characteristic of product have different influence on e-retailing activities. In addition, e-retailer want sustained profitability, the finite resource must provide for the customer and product that contribute to e-retailer¡¦s sustained profitability. Finally, the research also indicated that the link of marketing/sales activities and customer service activities are the most critical e-retailing activities. Keyword¡Gvalue chain, e-retailing activities, Activity Based Costing

There has been a growing discussion in the fields of education and psychology about the relationship between social skill proficiency and academic excellence. However, the presence of extracurricular involvement as promoting both academic and social development has not been thoroughly explored. The most recent literature syntheses and meta-analyses on extracurricular activity participation were conducted in the 1980??s. An updated review and quantitative look at the participation literature is due. The purpose of this study is to integrate participation studies from the 1990s and give summative information as to the impact of extracurricular activity participation on various educational and psycho-social characteristics. Of the 164 identified studies, 41 were included in these meta-analyses. The current analyses produced 6 different activity categories: general extracurricular activity, sports, work and vocational activities, performing arts, pro-social activities, and community-based activities. The current meta-analyses suggest student outcomes were significantly related to general extracurricular activity and pro-social activity participation. General activities and pro-social activities had the most impact on academic achievement, while performing arts and pro-social activities?? participants reported the largest effect on identity and self esteem related outcomes. Sports and related activities (i.e. Cheerleading) were not as strongly linked to academic achievement indicators as anticipated and student workers had more negative outcomes than any other activity participants. In conclusion, the best outcomes for children and adolescents are brought about through well-built, developmentally appropriate structured activities. Moreover, the academic and social profits of extracurricular activities that have been examined in this study can be used to inform program planning and implementation.

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