Management Accounting Control System Essay Example | Topics and Well Written Essays - 2000 words

Management Accounting Control System - Essay Example The needs of it vary for a different organization in accordance to business areas of their concerns. Its needs include: As stated, preparing management account periodically is recommended but not mandatory. But, for the sake of business, it is needed to maintain once in a month or quarterly in a year depending on company profile and size. It is very hard to run a business efficiently without them. In this era of information, an information system is not getting utilized as it was expected. In management account information needs to be applied properly and adequately. The best way is to break down so that the performance of different elements of the business can be measured. For example, for one integrated Circuit manufacturing company, different flows can be broken up and later on aggregated. Flows may include mask design, photolithography, oxidation and etching etc. Or, if a manufacturing industry has various processes such as moulding, embossing or welding then they can be segmented as per their sequence and finally need to be mapped together. If any financial institution is taken into consideration then, it might have more than one sales outlet and for this case, the separate report for each outlet is required. Management account specifically analyzes performances and includes sales, cash-flow and profit forecast which are treated as forward-looking elements. The analysis generally is carried out against forecast and budget that has been brought down during an initial period of the year.

Natural environment Essay Example for Free

Natural environment Essay It has been long debated the importance of nature verses nurture. It is hard to prove one from the other since it is shown for them both to play major roles in the development of a child to an adult. I believe that my personality is a combination of both nature and nurture but I think that I am +more nurtured. There are so many behaviors that I have developed from the environment I grew up. I have learnt to respect all people from being influenced at school and by my parents. I have also been trained to be responsible of things such as doing my work. I learnt that if I am not responsible and dont do my work, then I must pay bad consequences. I have also learnt from experiences that if I do what I am supposed to do, I may be rewarded for good things done. My environment has influenced me in many ways to act upon certain things automatically. Things like looking both ways before crossing the street, or other things that appear to be common sense are learnt from nurture. I have gone through many experiences in which I have learnt different lessons. These lessons have taught me how to act in my life. I know that I am very different person than my mom or my dad. I dont have very much in common with either of them. Although we do share some of the same aspects, I feel that I am more different from them than alike. I have developed the majority of my social skills from my friends and not my parents. Most of my social life revolves around my friends, who have influenced me a lot of the decisions I make and in the way I act. I dont socialize with my parents nearly as much as I do with my peers. I dont think I know my parents well enough to say if I am like them when they are around their friends or not. The nature and nurture of a person can vary greatly. Sometimes there are certain things that are hard to decide whether they are inherited or learnt. I might share some qualities with my parents, but they could just be characteristics that I learnt in my life that my parents also learnt in their lives too and were not inherited. I believe that genes indicate the potential for ones behavior and personality, and that the environment helps create the extent as to how that behavior is carried out.

The importance of digital technology in life

The importance of digital technology in life Our era has come to see the vital importance of digital technology in our daily lives. It allows us to unlock a huge collection of information and communication data. Each kind of task, be it a regular task or a job specific task requires digital proficiency or literacy. Digital literacy can be defined as the ability to use digital technology, communications tools, and or networks to access, manage, integrate, evaluate, and create information in order to function in a knowledge society (Lemke, 2003). The execution of a successful approach for the advancement of digital literacy skills is known to include multiple components that tackle hurdles for explicit demographics such as; attitude, age, socioà ¢Ã¢â€š ¬Ã‚ economic status, language, and regional availability of resources. In order to increase digital literacy levels strategies must be targeted and implemented, where necessary for specific populations and situations keeping an account of different obstacles. According to (Castel ls, 2009) there is a technological transformation with the increasing use of internet access. Therefore, technology transforms the mode or platform in which we converse and process knowledge. A substantive growth in execution of information and communications requires improvement in quality of life and development by preparing people for a knowledge society. As said by (Castells 2009, pg 21) networks demonstrate strength in their flexibility, adaptability and capacity to self configure. Therefore networking is here to reside and education has no alternative but embrace it. In this essay the basic focus is on the need to develop nations digital skills at all levels as it is gradually becoming important in the present period where technology and its benefits are becoming more sophisticated and pervasive. By critically discussing whether developing the nations digital skills at all levels helps in achieving fairness rather than amplifying it in the presence of various inequalities? The Digital Britain report sets out an action plan to contribute its full potential to secure UKs place as one of the worlds foremost digital knowledge economies which is significantly dependent on having enough people with the accurate skills in the exact place at the precise time by applying new technologies; further assembling a high class of professionals and ensuring Britains future prosperity. The issue is not only of financial competitiveness, but also of fairness which is defined as ensuring that all have access to the content, services and skills to contribute and connect effectively to the digital economy and the benefits are available to all. There is an immense range of services delivered online while also a hazardous threat to those who lack or struggle to access technology. Viviane Reding, EU Commissioner for Information Society and Media (November 2007) believes that It is neither morally acceptable nor economically sustainable to leave millions of people behind, unabl e to use information and communications technologies to their advantage. However it is of upmost importance to transform the lives of those who are excluded in order to avoid the major parts of our society being deprived and enduringly lag behind. Though, the matters about digital exclusion broaden far-off than ensuring access to internet albeit with the increasing role of the internet in daily life, an analysis of utilizing the opportunities offered by the internet is of fundamental significance. To critically discuss the actions taken by The Digital Britain report in line with developing nations digital skills; it is required to understand and discuss why should there be an urgency to build on the nations skills, what digital skills are currently being delivered, how these are processed, how is it made sure that no one misses out and lastly to what extent the contribution of internet access is helping the society to improve the present inequalities? In this essay, we will discuss and argue the answers to these questions to aid us in understanding the relationship between digital inclusion, digital skills and media literacy. The essay will first converse about the opportunity to ensure that no one is prevented from access to broadband followed by raising the topic about engaging the society to use and understand the digital media and finally, providing them with the capability to develop and acquire the necessary digital skills to involve themselves in the digital economy wit h confidence and support. Whenever we talk about building the nations skills, the first thing which comes to mind is the need to incline towards digital economy. In todays changing business scenario most of the positions advertised by the recruiters require at least some type of IT-user skill. In the year 2009 around 92% jobs required applicants to hold both general (hardware and software skills) and specific application skills (such as databases, and spreadsheets) in particular. For Britain to increase its competitiveness in the global economy of 21st century, it requires to create awareness among people to embrace the digital technology for a safe speculation of an information revolution that can alter every part of their lives. Therefore the government has taken various inspired initiatives to educate everyone with a vision to shape a brighter future for Britain. Talking about UKs present landscape as per national statistics, the number of adults who have never accessed internet in 2010 is about 9.2 million. The National Digital Participation Plan in collaboration with Digital Britain Report has set a determined aim of reducing the number of non-internet users in the country by 60% by 2014 by overcoming the three barriers to digital inclusion availability, affordability and capability. For this, the UKs government is committed to distribute broadband services universally up to 2Mb/s by 2012 which is a significant step to ensure more of the general population in the UK will have an opportunity to access to the internet. The Race Online for 2012 program in the UK challenges governmental and nonà ¢Ã¢â€š ¬Ã‚ governmental stakeholders to work collectively to aid the deprived groups to enhance digital literacy skills making it affordable for them. According to (HM Government, Nov 2009) The best use of digital technology, either directly or indir ectly to improve the lives and life chances of all citizens, particularly the most deprived, and the places in which they live. Hence, the various proposals by Race online 2012, Digital Charter, Digital Champion and expert Taskforce are considered to take imperative steps to reach the next level for forming a fully digitally engaged society which encourages excellence and fairness. Over recent years the government has enhanced its understanding of social exclusion through scrutiny of cohort studies and longitudinal surveys. Information has become one of the chief inputs in financial procedures, and information and (ICT) steadily became vital for the capability of enterprises, communities and individuals to contribute effectively in the global economy (Hollifield and Donnermeyer, 2003). When wisely applied, ICTs recommend prospects via network effects to narrow down social and economic inequalities and to sustain innovative market access in services and support wealth creation. The basis of inequalities in internet access and use are frequently hinted back to usage factors (price of technology, lack of information, ability or operational skills) and psychological factors (nervousness about using technology or reluctance to try something new) (Van Dijk and Hacker, 2003). There is a crucial need to tackle the difficulty of the particular individuals and communities who might have lack of knowledge, the resources, or the ability to achieve an equivalent opportunity to contribute in society and economic life . For the ones working in more disadvantaged communities, and who see the impact of technology on peoples daily lives, the relations among digital and social equality are perceived without any doubt. However, it is argued that the spotlight should be on structuring the business case for digital inclusion quantitatively and qualitatively. According to Castells despite the globes increasing interconnectivity there are some individuals that are extremely involved in a global networks and others stay mainly excluded. Therefore the analysis of international digital strategies and European Union actions lists key international policy goals: digital equality, accessibility for all, literacy and digital competence, technology to enhance and technology for inclusion in order to gain better understanding of the needs and problems and by delivering affordable services to engage individuals with the internet sources in an attractive way. Consequently this explains how various international policy goals helps individuals to overcome various psychological factors like anxiety and lack of interest by accustoming them to the available technology. According to (Reaching Out: Action Plan on Social Exclusion, September 2006) It is possible to extend opportunity to the least advantaged so that they enjoy more of the choices, chances and power that the rest of society takes for granted. Ofcom plays an imperative role in promoting media literacy and persists to work with stakeholders in turn to: offer people the opportunity and inspiration to develop proficiency and self-confidence to participate in communications technology and digital society; and update and allow people to handle their own media activity (both consumption and creation). This argument follows up and agrees with the statement made by Selwyn (2002) about the significance of considering the diverse variety of activities which are associated to internet use (expenditure activity, investments activity, manufacturing activity, political activity and social activity). Accordingly, government in collaboration with the assistance of private and public media organizations operates as a unifying and funding source in support of digital literacy programs. Further in order to sustain media literacy; enriching public services like libraries and museums can offer individuals an enhanced quality of life. Baroness Estelle Morris (June 2009) published her autonomous appraisal of ICT user skills. The report states arguments about the term digital life skills and how it is used to recognize the set of essential ICT skills for using and accessing a computer and communicating information. It discusses that digital skills have an impact on an adults equality of accessing information and services, employability, social inclusion, further engaging into learning and increasing the business productivity. Morriss report supports and affirms the statement made by Stewart (2000) that equality is achieved not through a redistributive programme on resources but contribution in person and through shared life chances. Whereas Castells (2009, pg 57) disagrees and argues that even with developing access to the internet and to wireless communication, abysmal inequalities in broadband access and educational gaps in the ability to operate a digital culture tend to reproduce and amplify the class, ethnic, r ace, age and gender structures of social domination between and within countries. Following these arguments, the research led and conducted by Cassie Hague and Ben Williamson (August 2009) shows that any involvement in digital sharing helps in alleviating the inequalities caused by social class and ensuring optimistic results for everybody despite of their gender, ethnicity and social milieu. The government legislation under the Race Relations (Amendment) Act 2000 also promotes equality of opportunity by eliminating various racism based discrimination. As a summary, this explains the initiatives taken by the Digital Britain and the UK Government to overcome various inequalities. Kling (1999) hypothesized that internet use is an issue of social-technological access referring to infrastructure and physical availability of computer resources in contribution with the combination of specialized knowledge, financial resources and technical expertise required for the full utilization of ICT. E-skills main aim is to work with employers, educators and government to make sure that UK has the technological skills it requires to thrive in a global digital economy. A current thesis from the London School of Economics (LSE) concludes that half of Europes efficiency in recent years can be credited to IT investments. Today, a large sector of all working professions make use of technology, therefore it is reasonable to assume that everybody should be introduced to essential information technology (IT) skills. The International Society for Technology Education (ISTE) has recognized various standards in the regions of essential digital skills and career technical skills. The t ypical example is the e-Europe plan, which has affirmed objectives of constructing a digitally literate Europe. The British Governments proposal incorporates two extraordinary cabinet posts known as the e-Minister and e-Envoy to position and install the suitable infrastructure and ICT widely. The Digital Britain report also highlights numerous methods in which the digital plan can assist parents to recognize improved results for their child through Home Access Program, helping them to develop the digital skills in order to confidently support their childs safety; to effectively and efficiently use the internet content in turn helping young generation to make the most out of the new technology. The UKà ¢Ã¢â€š ¬Ã‚ based Independent Review of the Primary Curriculum argues that in the future it will become even more important that children have the ICT skills which allow them to relate themselves to the upcoming technology and face the challenges with self-confidence and flexibility. As technology can motivate students and help prepare them for prospective jobs. The No Child Left Behind Act of 2001 from the US department of education aspires to seal the success gap among deprived and struggling learners and their peers. The program pursues the argument that all kids can be trained and that schools are responsible for a kids growth. This highlights the steps taken by the governments of UK and US in order to furnish the future generation of their country with the aptitude to be technologically competent and to inquire appropriate, suitable and significant questions about the digitalized saturated world of 21st century. To digitally include everyone in the economy, the government has taken various initiatives to include old generation as well. According to the research by HM government there are a range of barriers like lack of understanding and confidence, comprehension to use the equipment, fear and anxieties and sense of inertia and ageism due to which older generation is left behind. To overcome these obstacles, digital inclusion programs are adopted such as Age UK internet champion of the year, older people in the media award winner etc to provide them with various opportunities and to develop the basic ICT skills; further boosting their confidence and embellishing older peoples lives. Hence, to seal the digital skills gap, upcoming economies are required to improve the aptitude of their personnel for internet age roles. This can facilitate in creating a sustainable social and economic infrastructure. As a result, to ensure that older people are not isolated from digital economy, help is provid ed for them to engage in significant technological opportunities to support independent living and to benefit from the services widely available. On a nationwide perspective Britain has already taken a lead in enhancing the national digital literacy widespread and laid down a remarkable standard for Canada which is working towards creating the right circumstances for a worldà ¢Ã¢â€š ¬Ã‚ class digital economy by solving the skills shortages among different Canadian groups. Countries like the UK, Australia, New Zealand, and in recent times the USA, have made digital literacy a keystone of their digital economy strategies. In contrast to Singapore, Britain shows a lack in participation in digital economy, reaching near 100% whilst studies in Singapore show a 100% commitment and participation. This shows a vast difference in the objectives already achieved and future aims of both the countries. Though this difference, UK is trying to strike a balance between digital inclusion and exclusion by developing a National plan for digital participation, to amplify the scope and prepare people to participate in the digital society. This essay sets out a framework adopted by the Digital Britain report and the government to address the problems related to digital inclusion, digital skills and equality. If we critically analyse the data and information covered in this paper, we can clearly interpret the numerous ambitious goals the UK government have set out in the near future. The aims listed by the government enclose various actions needed to be undertaken by the UK economy in order to attain the listed objectives in the Digital Britain report. The discussion about the universal availability and fairness for all allowed us to think whether people will engage in this new technology and embrace it in near future or not? According to Charles Leadbeater, people go online for three different experiences such as to enjoy, talk and fulfil new experiences, as media encourages them to experience, connect and be creative. Digital Britain report has little to talk about this mix. Another aim is to provide affordable and at tainable broadband facility to every household. Although these courageous plans are backed up with vast quantities of data and research, simply building technological infrastructure and access will not guarantee the people of Britain to be innovative to generate an environment for digital revolution. For that reason the UK government needs to publicly show more specific ideas and plans about what is wants to see happen in the near-term future rather than using the blurred terminology which hides the true picture than it should reveal. The Digital Britain Report shows clear positives and negatives about the aspects we have covered and albeit there are criticisms, the pros outweigh the cons as written in this paper. The whole composition tries to answer the questions regarding the key issues of Digital skills, Digital Inclusion along with fairness and access for all and the concerns regarding inequalities. As the internet is becoming an amplified trend (Van Dijk and Hacker, 2003) Digital Britains goals were clear from the beginning regarding developing nations digital skills at all levels by ensuring that the population is ready to use and access the digital technology confidently. There is an essential need for digital literacy to further aid the citizens to participate in the digital landscape. To acquire skills there is a requirement in this era to have a grasp on the knowledge about digital tools, critical skills and social awareness. For digital inclusion; capability and relevance, availability and affordability are three main areas which are required to be addressed in order to promote digital literacy and participation. This consequently increases the scope of fairness in the economy. The concern is not only about the fairness and digital inclusion but is also to overcome inequalities. To avoid inequalities based on socio-cultural and socio-technological perspective, the government legislation has taken various actions in terms of proposing programs like Race online 2012, Digital Charter, and Digital Champion. On a global perspective comparing to different nations, UK is establishing a vision to develop clear and simple techniques to construct a digital knowledge economy in the modern era. Therefore in conclusion, UK government is motivated with its goals for broadband speeds and to encourage people to access new digitalized technology. What remains at question is that do people want to be part of this new web technology and are they ready to accept it and embrace it in near future?

A Midsummers Nights Dream by William Shakespeare Essay -- Papers

A Midsummer's Nights Dream by William Shakespeare William Shakespeare wrote a midsummer's night dream in 1595. He wrote this comedy to celebrate the marriage of a noble man. An important guest at the wedding was Elizabeth 1st. The play describes the adventures of two sets of lovers as they pass through the forest outside Athens, they are misused by immortals Oberon the fairy king and puck his messenger. To get revenge on his wife Titania, Oberon misuses Bottom a labourer. The love tangles are all resolved at the end of the play when love rules all end married and happy. Shakespeare wishes his audience to enjoy the falling in and out of love of the characters. His message is that true love never runs smoothly. The theme of love is involved with all of the characters from the quarrel of Oberon and Titania, to the play Pyramus and Thisbe performed by the labourers for the wedding celebrations of Theseus and Hippolyta. Oberon has power over all the elements. He can change weather and seasons. "These are the forgeries of jealousyà ¢Ã¢â€š ¬Ã‚ ¦ But with thy brawls thou hast disturbed our sportà ¢Ã¢â€š ¬Ã‚ ¦ The seasons alterà ¢Ã¢â€š ¬Ã‚ ¦ The spring, the summer, the childing autumn, angry winter, changeà ¢Ã¢â€š ¬Ã‚ ¦" This speech of titanias shows us that the seasons and all the growth of nature are changed because of their jealousy arguments and disagreements. This is because Oberon and Titania are king and queen of immortals and have control over them and all nature. Their argument causes evil to occur. Later in the play when they are reconciled they bring blessing to the mortal world. He therefore decided to teach his wife a lesson when she refuses to .. ...eron's "bed and company" we see how determined Oberon is to have the little Indian boy, his wife refuses. While angry with his wife Oberon feels sorry for Helena when he hears Demetrias treats her badly. How strange that Oberon intends to use the flower juice on his own wife to misuse and embarrass her. The swing of the emotion is typical to mood swings through the play. It is Oberon that controls the lives of the other characters and brings changes of mood and atmosphere. It is he who moves he story to a happy end. When Titania agreed to give Oberon the little Indian boy he takes the juice of her eyes. The lover's muddles are sorted out and they are happy. This is a very different Oberon from which we see at the start of the play, he is a much better person. In the same way he acts like a spoilt child.

Opening Statement for State V. John Hudson and Dale Buckner

Case #1 State v. John Hudson and Dale Buckner (Charged with murder and attempted robbery) Good Afternoon Ladies and Gentleman†¦Todays trial will be on Felony Murder and Attempted Robbery. John Hudson and Dale Buckner are murderers. And the evidence of this case will show, that they have undoubtedly committed the crimes brought upon them and should be punished to the fullest extent of the law.In accordance to the Penal Law, Murder in the first degree is defined â€Å"With intent to cause the death of another person, he causes the death of such person†¦ the victim was killed while the defendant was in the course of committing / attempting to commit in furtherance of robbery [or other such felonies. ]{ §125. 27(1)(a)(vii)}† This is also known as Felony Murder. Robbery is also defined as forcible stealing. On February 14th 2011 in a small clothing store owned and managed by Sidney and Sara Lazar, a very heinous crime was committed.Two average looking men wearing black leather jackets entered the store at approximately 3:15 pm, later to be â€Å"proven† to be John Hudson and Dale Buckner. When approaching the counter with a . 38 revolver in hand, the defendant demanded all of the money from the register. As the other man stood point at the entrance to the store. Mrs. Lazar let out a scream, produced from shear fear for her life. In doing so, Dale Bruckner responded â€Å"Shut her up Johnny† which resulted in Mrs. Lazar being brutally shot in the head, dreadfully causing death on impact.Soon after the gun went off, the two men fled the store and took off in a black Cadillac sedan. This left a deceased woman and her innocent husband at the scene of the crime in a pool of blood. Five minutes later Officer Reilly arrived on the scene and accessed the situation. With diligent research and a thorough investigation, the arrest of the defendants was reinforced by the owner ship of a . 38 caliber pistol, a newly registered black Cadillac Seda n as well as a previous criminal record from both of the defendants. I will call the prosecution’s witness Mr.Sidney Lazar to the witness stand to divulge the utter gruesome details of how his wife was shot in cold blood, in front of his very own eyes. I will also call to testify the prosecution’s witness and innocent bystander Richard Green to the witness stand. He will help us positively identify the defendants, and reinforce that the defendants did in fact commit the crimes charged, as he was the only eye witness that saw the defendants leave the scene of the crime. These two men witnessed the crime take place and are testifying that the two defendants did in fact kill Mrs.Lazar. Investigator Sam Reilly will also be called to testify, in that he was the first investigator on the scene. Shortly after the murder, Officer Reilly went to the defendant’s home at 2435 Damen Street, apt #2B and forced down Mr. John Hudsons’ and Dale Buckner’s door. Whi le at the apartment, Officer Reilly Recovered a . 38 revolver (matching the gun from the crime scene), a black leather jacket, and a newly registered Black Cadillac Sedan; which matched the description of the getaway car.Due to officer Reilly’s work, pertinent details of the defendant’s background and belongings have been brought to trial and will help us prove that the defendants did, beyond a reasonable doubt murder, and assist in murdering Mrs. Sara Lazar. Upon arrest, the defendant’s both refused to make a statement concerning the killing of Mrs. Lazar. Ladies and Gentleman, the defense; John Hudson and Dale Buckner claim that they were not at the scene of the crime on the fourteenth of February at approximately 3:15 pm.Conveniently two months after the incident, William Barr was interviewed by Investigator Albert LaRue and swore that he saw the defendants at â€Å"Sam’s Chicken Shack† at about 3:15 on the day of the murder. He failed to mentio n this until two months later. His failure to be expeditious about his alibi just proves his minute acquaintance to the defendant’s. Although Mr. Barr might not have a previous criminal record, he is blinded to the lack of moral aptitude held by the defendants here today. In addition to Mr.Barr’s testimony, a Pathologist will testify and will help us better understand the cause of death, of Mrs. Lazar. As well as a ballistic expert, will attest to the knowledge of the weapon used in this murder case and will help us verify that the . 38 caliber pistol was in fact the murder weapon of this case. In the course of this trial I will demonstrate that these two defendants did in fact commit the crime of murder and attempted robbery. The lack of morality expressed by the defendant’s actions will assist us in concluding with a verdict of guilty for these two men.I expect to prove that without a doubt these two men are in fact murderers. Those who perform such crimes wit h intent to kill someone, men of distaste, and men of disgust, men who lack a conscience, and can kill an innocent woman deliberately with no remorse. Once again, these men are dangerous; we must prove today that the evidence brought upon us will show in its entirety that John Hudson and Dale Buckner committed the crimes before them. These two men must face ramifications and should go to jail forever. Mr. Hudson’s previous conviction of aggravated assault and Mr.Buckner’s previous conviction of theft go hand in hand. Their previous crimes make a perfect match for the situation imminent. They will be punished and Mrs. Lazar’s death will not go overlooked. Ladies and gentlemen of the jury let me ask you, would you be able to sleep at night knowing that these two men are on the streets, and have the ability to commit such a crime once more? Would you feel safe having your kids walk to the ice cream store knowing that these killers could possibly be around the corne r just waiting for their opportunity to strike again?These men must be taught a lesson now, so these streets can be kept safe for the ones we love. Definitions †¢Robbery – is forcible stealing. A person forcibly steals property and commits robbery when, in the course of committing a larceny, he uses or threatens the immediate use of physical force upon another person for the purpose of: Preventing or overcoming resistance to the taking of the property or to the retention thereof immediately after the taking; or Compelling the owner of such property or another person to deliver up the property or to engage in other conduct which aids in the commission of the larceny. Murder -A person is guilty of murder in the first degree when: -With intent to cause the death of another person, he causes the death of such person or of a third person; and -the victim was killed while the defendant was in the course of committing or attempting to commit and in furtherance of robbery, †¢Homicide The deliberate and unlawful killing of one person by another; murder.

Melting Ice Science Experiment

Melting Ice Science Experiment This is a fun, non-toxic project for kids of all ages. All you need is ice, salt, and food coloring. Materials You can use any type of salt for this project. Coarse salt, such as rock salt or sea salt, works great. Table salt is fine. Also, you could use other types of salt besides sodium chloride (NaCl). For example, Epsom salts are a good choice. You dont have to color the project, but its a lot of fun to use food coloring, water colors, or any water-based paint. You can use liquids or powders, whichever you have handy. Materials watersaltfood coloring (or watercolors or tempera paints) What To Do Make ice. You can use ice cubes for this project, but its nice to have larger pieces of ice for your experiment. Freeze water in shallow plastic containers such as disposable storage containers for sandwiches or leftovers. Only fill the containers part way to make relatively thin pieces of ice. The salt can melt holes all the way through thin pieces, making interesting ice tunnels.Keep the ice in the freezer until you are ready to experiment, then remove the blocks of ice and place them on a cookie sheet or in a shallow pan. If the ice doesnt want to come out, ts easy to remove ice from containers by running warm water around the bottom of the dish. Place the pieces of ice in a large pan or a cookie sheet. The ice will melt, so this keeps the project contained.Sprinkle salt onto the ice or make little salt piles on top of the pieces. Experiment!Dot the surface with coloring. The coloring doesnt color the frozen ice, but it follows the melting pattern. Youll be able to see channels, h oles, and tunnels in the ice, plus it looks pretty. You can add more salt and coloring, or not. Explore however you like. Clean Up This is a messy project. You can perform it outdoors or in a kitchen or bathroom. The coloring will stain hands, clothes, and surfaces. You can remove coloring from counters using a cleaner with bleach. How It Works Very young kids will like to explore and may not care too much about the science, but you can discuss erosion and the shapes formed by running water. The salt lowers the freezing point of water through a process called freezing point depression. The ice starts to melt, making liquid water. Salt dissolves in the water, adding ions that increase the temperature at which the water could re-freeze. As the ice melts, energy is drawn from the water, making it colder. Salt is used in ice cream makers for this reason. It makes the ice cream cold enough to freeze. Did you notice how the water feels colder than the ice cube? The ice exposed to the salty water melts faster than other ice, so holes and channels form.