Example Education Essay - Free Essay Example

Sample details Pages: 8 Words: 2451 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Essay any type Did you like this example? Discuss what is meant by the term GAAP and whether it meets the needs of all UK entities. Introduction Generally accepted accounting principles or GAAP refers to a set of principles, rules, methods and conventions that provides detailed guidelines and procedures for the preparation, presentation and handling financial and accounting cases. Institute of Chartered Accountants in England and Wales (ICAEW) defines â€Å"Generally Accepted Accounting Practice (UK GAAP) as the body of accounting standards and other guidance published by UK Accounting standards Board (ASB)†. In the UK, Financial Reporting Council (FRC) is responsible for setting accounting standards by working closely with national and international accounting standard-setters in order to influence the development of standards. Don’t waste time! Our writers will create an original "Example Education Essay" essay for you Create order In 2009, ASB proposed a strategy for the future of UK/Irish GAAP and its convergence with International Financial Reporting Standards (IFRS). The intention was to work under the IASB framework which provides detailed guidelines and procedures in the need of all UK entities, hence, cease the existence of UK GAAP. The Board’s proposals set out a three Tier system of differential arrangement based upon public accountability. UK entities would need to determine the appropriate framework to transition, as well as the impact of change to their financial reporting, tax status, business processes and operations in general (Ernst Young, 2011). Currently in the UK, only entities listed on the regulated market are required to file their accounts in accordance to IFRS, whereas all other UK entities are permitted to use wither IFRS or follow UK GAAP. ASB (2009) proposed three new standards, FRS 100, FRS 101 and FRS 102, that replace all current UK standards. By December 2014, UK GA AP will cease to apply to the financial statements and becomes mandatory for all UK entities for the year end December 2015 or from January 2015 but this is subject to early adoption provisions (ASB, 2009). Early adoption of FRS 101 is allowable without restriction whereas FRS 102 can be allowed on or after the accounting year end 31 December 2012 (PWC, 2013). The impact of each FRS is briefly discussed below. Needs of UK entities Entities are of different types of varied sizes with different shareholding and management. Every entity has its own properties but has to act in accordance to the local laws and accounting standards when reporting that gives a user clear picture and nature of business performance. In accounting, â€Å"True and Fair View† plays a pivotal role in reporting and presenting financial statements. It remains a fundamental part to accounting within the local and international laws. Under company law, an entity is a separate legal body from its owners. A large entity can be easily distinguished who the owner/manager is, unlike sole traders where it is quite difficult to get a clearer picture although the business forms a separate identity. Charitable organizations, government bodies and some entities have different ways of reporting and in some cases they do not follow UK GAAP in full. Instead, they follow the rules and guidance prescribed by the state and the civil law. Tr ue and Fair view in terms of accounting standards may not be true and fair in terms of tax and to get a clear picture of business transactions, some items should be shown as expenses that wouldn’t be allowed for tax (Sweetman, 2009). Sweetman (2009, p.4) argues, â€Å"Very small businesses are unlikely to have fluctuations from year to year in most levels, and if in hard times the list of creditors grows then it seems reasonable to tax what is received rather than what may be received one day†. Listed and regulated companies are already following IFRS guidelines and procedures for preparation and reporting financial statements but not all entities are in the regulated market and listed. GAAP varies from nation to nation and hence comes IFRS to come into action. Not all the needs of all UK entities are met by GAAP. It may be because of the nature of transactions an entity has. Trading has become global and most companies, from small to large, trade across the b orders and in different countries that have different set of rules and regulations which are to be followed in terms of exchange, tax regimes and other accounting standards. Since the globalisation of the business, a single accounting system has been a major debate for all accounting standard setters in the world. There has been a long standing debate for the convergence of UK GAAP into the IASB framework and this has become a reality following the strategic approach taken by ASB in the past few years. ASB’s Strategy for UK GAAP In 2009, ASB proposed a â€Å"Three-Tier† approach to the transition of UK GAAP into IFRS to the fullest extent possible with the needs of UK entities. This three-tier approach was based on the public accountability. Tier 1 All listed and regulated market entities are to follow EU adopted IFRS under this accounting regime. Tier 2 All non-publicly accountable entities are to follow IFRS for SMEs under this regime Tier 3 All small entities such as private companies are to follow Financial Reporting Standards for smaller entities (FRSSE) under this regime. Under this proposed change, all entities will have the option to voluntarily adopt a higher tier. One of the objectives of ASB is to offer a comprehensive and clear guidance for all entities by providing high levels of transparency and accountability (ASB, 2009). ASB (2009) believes that the strategic change will improve the financial reporting in many ways such as simplifying the reporting requirements ba sed on the entity’s accountability and size, basing UK GAAP on IFRS provides a consistent basis of preparation of financial statements with better understanding at all levels of users and improved comparability of financial reports will boost investors’ confidence in the capital markets. UK GAAP v IFRS: Key Differences Goodwill: Under IFRS, there is no amortisation used but annual impairment test. Borrowing costs and development costs: If criteria are met then the costs are capitalised under IFRS but is optional under UK GAAP Deferred Tax: Temporary differences are recorded under IFRS Holiday pay accrual: This must be recognised under IFRS Financial Instruments: Recognition of derivatives under IFRS but only recognised if FRS 26 adopted in UK GAAP Impact of New Standards The Financial Reporting Council (FRC) issued three financial reporting standards (FRSs) 100, 101 and 102 following several consultations to move from current FRSs to IFRS framework. Small entities remain unchanged to the standards as there will be no changes to FRSSE with exceptions to minor amendments (FRC, 2013). The FRC (2013) produced an impact assessment for all these new standards which are discussed below in brief. FRS 100 Application of Financial Reporting Requirements, FRS 100, provides guidance about the reporting requirements for all entities. This tells the companies or LLPs which set of standards they may or must follow. Listed and regulated companies must use their IFRS in their group accounts. Small companies defined by Companies Act 2006 use FRSSE but a revised version from January 2015 with some minor amendments and other entities that are not small have various choices depending upon the situation. Such as FRS 102, the main new UK GAAP and FRS 101, the reduced disclosure framework or adopt the full IFRS. This suggests that companies which are currently using Statements of Standard Accounting Practices (SSAPs) and FRS will end up using FRS 102. FRC (2013) states that the introduction of new standards will have positive impact on the entities where the benefits are impossible to quantify. FRC believes that the main quantifiable cost is the transition costs for individual entities and t hose entities that apply for reduced disclosure framework. FRS 101 FRS 101 Reduced Disclosure Framework creates a new type of standard in the UK. It allows subsidiaries of groups preparing consolidated financial statements in accordance with EU adopted IFRS to apply accounting policies that are consistent with the group accounts. FRS 101 allows some qualifying companies to use IFRS and such entities can take exemptions from following items. Cash flow statements- entities are exempt from preparing cash flow statements Share based payments- entities are exempt from most of the disclosure requirements by IFRS 2 except description is needed in some areas such as, options exercised in the year and outstanding in the year end Business combinations- entities are exempt from most of the disclosure requirements but some basic information would still need to be disclosed on the acquisition Discontinued operations- entities are exempt from the disclosure of net cash flows attributable to the operating, investing and financing activities Financial instruments- entities which are adopting FRS 101 are exempt from all of the disclosure requirements of IFRS 7, except financial institutions Fair Values- most entities are exempt from all of the disclosure requirements of IFRS 13 except financial institutions in relation to financial instruments Impairments- entities are exempt from the disclosure of assumptions, valuation techniques and sensitivities arising from impairments Related Party Disclosures- as part of the Companies Act 2006, directors’ remuneration is still required to be disclosed but entities are exempt in disclosing the related party transactions Accounting policies, changes in accounting estimates and errors- entities are exempt from the disclosure and also exempt from disclosing the impact of the application of those standards Comparatives information- entities are exempt from comparatives for movements on property, plant and equipment (PPE), share capital, intangible assets, and investment property Capital Management- entities are exempt from the disclosure requirements of capital management but not available to financial institutions FRS 102 FRS 102, the Financial Reporting Standard is based on IFRS for SMEs and mainly used IFRS language. There are some changes in the terminology of words used in the financial statements, such as, instead of fixed assets, property, plant and equipment has been introduced. There have been significant changes in the financial instruments. Previously, in the UK GAAP, derivatives with zero cost were not recognised but under the new standards, this will be recognised as even small entities have derivatives due to the global trading. ASB realized that FRS 26 (IAS 39) Financial Instruments: Recognition and measurement was not a proportionate solution for all UK entities and hence further areas were expected as part of the convergence process with EU-adopted IFRS. FRS 102 brings in significant improvements in the transparency of financial reporting of financial instruments (FRC, 2013). FRS 102 requires derivatives and some equity instruments to be measured at Fair Value Through Profit an d Loss (FVTPL). Conclusion The ideas of convergence of UK/Irish GAAP into IFRS have been widely accepted ever since the debate started and it was warmly welcomed. The new UK GAAP will become mandatory for most entities which prepare financial statements for the year end December 2015. The three FRSs will be put in place that replace all the UK accounting standards. Most members were reasonably satisfied with the amendments proposed to the IFRS for SMEs with some unsatisfactory responses for negative goodwill and the removal of fair value option, based on conflicts with EU Directives (ACCA, 2011). Association of Chartered Certified Accountants (ACCA) stated in their report in 2010 following the ASB consultation paper that the new standards would inevitably benefit cross-border trade, reduce costs for companies by providing a single consistent basis of standards, and the cost and time involved in maintaining a separate UK GAAP would be avoided. There might be a number of reasons why convergence was neces sary. The application of IFRS may also be driven by national GAAP because of inertia to minimise the changes in financial reporting for stakeholders caused by switching from one set of accounting rules to another (Nobes, 2006). Firms may choose to end their national accounting traditions following the adoption of IFRS (Haller and Wehrfritz, 2013). There might be variations in IFRS reporting due to country-specific factors (Haller and Wehrfritz, 2013). In the wake of global business and trading relationships across the globe, new accounting standards had to be evolved for a consistent and transparent reporting. This not only creates and boosts confidence to users but also provides clear and concise understanding of the financial reporting systems to any stakeholders or users. The transition for UK GAAP to move and adopt IFRS has remained a huge success and widely accepted by all levels of institutions and individuals. There is no doubt that the standards have to evolve over time. The new level of UK GAAP will provide better understanding and try to remove any ambiguities that are engraved in the accounting standards. Bibliography ACCA (2010), â€Å"What is the future of UK GAAP?†, Accountants for Business. [Online] Available from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-afb-fukg.pdf [Accessed: 29th September 2014]. ACCA (2011), â€Å"Future of financial reporting in the UK and Ireland: Summary of ACCA Member Surveys†. [Online] Available from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-fofr3.pdf [Accessed: 30th September 2014]. ASB (2009), Consultation Paper, â€Å"The Future of UK GAAP†.[Online]Available from https://www.frc.org.uk/getattachment/b106b739-316d-4b22-8703-a2ed94ff9863/Consultation-Paper-Policy-Proposal-The-Future-of-U.pdf. [Accessed: 29th September 2014]. Clive Owen Co LLP, (2012), â€Å"The Future of UK GAAP†.[Online] Available from https://documents.cliveowen.com/Future%20of%20UK%20GAAP%20%28Oct-12%29.pdf [Accessed: 29th September 2014]. Deloitte (2014), â€Å"Summary FRS 101: Reduced Disclosure Framework†.[Online] Available from https://www.iasplus.com/en-gb/standards/uk-gaap/frs101 [Accessed: 30th September 2014]. Ernst Young (2011), â€Å"UK GAAP vs IFRS† [Online] Available from https://www.ey.com/Publication/vwLUAssets/UK_GAAP_v_IFRS_-_The_basics_-_Spring_2011/$FILE/EY_UK_GAAP_vs_IFRS_-_The%20basics_-_Spring_2011%20.pdf [Accessed: 30th September 2014]. Financial Reporting Council,(2011), â€Å"True and Fair†.[Online]Available from https://www.frc.org.uk/FRC-Documents/FRC/Paper-True-and-Fair.pdf [Accessed: 29th September 2014]. Financial Reporting Council (2013), â€Å"Impact Assessment† [Online] Available from https://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/Impact-Assessment-FRS-100,-FRS-101-and-FRS-102.pdf [Accessed: 29th September 2014]. Haller, A Wehrfritz, M. (2013), The impact of national GAAP and accounting traditions on IFRS policy selection: evidence from Germany and the UK, Journal of international accounting auditing taxation, 22(1), pp. 39-56. Institute of Chartered Accountants of England and Wales (2014), â€Å" UK GAAP† [Online] Available from https://www.icaew.com/en/technical/financial-reporting/uk-gaap [Accessed: 30th September 2014]. Nobes, C. (2006). â€Å"The survival of international differences under IFRS: Towards a research agenda†. Accounting and Business Research, 36(3), 233–245. PricewaterhouseCoopers (2013), â€Å"New UK GAAP or IFRS?: Your questions answered†, [Online] Available from https://www.pwc.com/im/en/publications/assets/new_uk_gaap_or_ifrs.pdf [Accessed: 30th September 2014]. OKeeffe, I. Hackett, F. (2010), â€Å"The End of UK/Irish GAAP A lot done, more to do†, Institute of Chartered Accountants In Ireland, Dublin; June 2010; 42,3; ProQuest Business Collection; p.16 Smetanka, R. (2012), â€Å"GAAP or Non-GAAP?†, Financial Executives; November; 28,9; ProQuest Business Collection; p.13 Sweetman, S. (2009), â€Å"Does one size fit all?† [Online] 14th February. Available from https://www.taxation.co.uk/taxation/articles/2009/04/14/18222/does-one-size-fit-all [Accessed:29th September 2014]. Wright, G.B., Fernandez, D., Burns, J., Hawkins, R., Hornsby, C. Patel, S. (2012), Big GAAP/Little GAAP: Will The Debate Ever End?, Journal of Business Economics Research (Online), 10(5), pp. 291.

Teaching Students With Behavioral Disorders Essay

Introduction While the presence of certain characteristics in children with behavioral disorders might sometimes seem discouraging but the bottom line is not to give up on any student in any case. Most of the times, children with behavioral and emotional problems might challenge a patience of teachers and cause temporary despair. In this situation, teachers require the support of others in supported students to succeed. The classroom is a learning community; therefore, it is very much significant to create a constructive atmosphere in the classroom. The successful behavior management in classroom can be improved by colleagues as well as by the family of the students. While considering the needs of students with behavioral and emotional problems, the paper aims to develop appropriate strategies for teaching students with behavioral disorders in the classroom. 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An attempt will also be made to categorize the definition which is often said in most writing and even from IDEA that the definition is ambiguous as well as discuss the challenges of working with these types of students. InRead MoreIntellectual And Developmental Disabilities And Emotional Or Behavioral Disorders1256 Words   |  6 Pages Intellectual and Developmental Disabilities and Emotional or Behavioral Disorders Natasha Hoaglen California State University, Chico â€Æ' Intellectual and Developmental Disabilities and Emotional or Behavioral Disorders Intellectual and Developmental Disabilities Description Characteristics Intellectual and developmental disabilities [ID and DD] are defined as those having â€Å"significant limitations both in intellectual functioning and in adaptive behavior as expressed in conceptual, social,

Open Editorial for Basic Health Care and Awareness - myassignmenthelp

Question: Discuss about theOpen Editorial for Basic Health Care and Awareness. Answer: Nurse stands as critical cornerstone of basic health care like food safety and awareness in the country Australia is a developed country, still we have the challenge of health care delivery due to shortage of nurses and nurses are under tremendous pressure. The dignity of the human person can be shattered if he or she does not get access to quality health care delivery as health care is a basic right for individuals. One of the issues under public health care delivery is food safety issue. Public health is largely affected by the quality of food available. If contaminated food is available to the public then it can lead to serious consequences. Spreading awareness about the food safety should be a big agenda of the government. I feel there is less awareness about the food safety among the public. In addition to this there has to be constant vigilance about the food safety as any untoward accident can lead to food contamination which can affect the public health (Pollard Meng, 2014). There is lot of scope for spreading awareness about the food safety aspect. There are different aspects of food safety which can be taken up. There can be general food safety awareness about contamination of food. Other can be food safety processes in restaurants. There have been many instances in the past where food contamination have led to serious consequences. Public health disruption by contaminated food is the worst thing in terms of public health disruption (Schaffer Buckley, 2016). It is important to spread more awareness about this issue as I feel safe good is right of every individual and public health should not be affected due to contaminated food. If I had resources I would set up centres which spread the information about the food safety issues. There are many factors which affect the public health which we might not have control over but food safety can be ensured and this can save lives and save a lot of costs. There are already good controls and standards which have been set up by the government agencies, its more about implementing these controls. Hence effort should be done in telling the people about the controls and also trying to enforce them. Having good and safe food can be ensured and this will be good for the society as well as the industry. It would be correct to say that there exists a complex relationship between legal principles and ethical guidelines. The nurses are under the tremendous pressure to maintain a balance between legal principles and ethical guidelines. There are times when nurses must choose one between legal and ethics. Public health ethics deal with issues of public welfare related to public health. It mainly deals with being issues related to diseases and mainly focuses on health of the public. Thus the main points covered in public health ethics are preventing the diseases and also promoting good health among the population. There are frameworks related to prevention of diseases for public health but promoting good health or monitoring the good health can involve many issues (Colgan Jeong, 2017). The pertinent question whether these aspects like food safety should also be covered in public health ethics. Ideally yes. These issues which directly affect the population should have at least some relevance in public health ethics. These issues directly affect the public health and public health officials should get involved in these aspects. Currently there are not much ethical imperatives to look into such issues as they dont directly deal with health issues but there should be a framework which brings in these aspects also under the ethical purview of the public health ethics. Incidents which affect the public in a very significant manner should also be brought under public health ethics (Pierce Jameton, 2003).Hospitals, health departments and the non-profit organizations can play a significant role in handling any events and thereby preventing the disastrous consequences of these events (Ott, 2012). By working in coordination different stakeholders can help the people, make them more aware and also help them during the event. When such event occur a lot of people will require medical help and these institutions can help people and also remain prepared to treat large number of individuals. Also prevention of disease during such event is necessary. If there is lack of safe drinking water then preventing disease from spreading can be a major task. Educating people about the safety norms and how to tackle different scenarios can prove effective. These institutions needs to prepared before any major event takes as post the event it can be difficult to handle the situation on the ground and hence these institutions need to be prepared and also educate the public. This way they can help the people (Olasky, 2006) References Colgan, J., Jeong, S., Hickey, N., King, J. (2017). The Clinical Nurse Consultant role in incident surveillance and patient safety: A case report.Collegian,24(5), 463-468. Ott, K. B. (2012). The Closure of New Orleans' Charity Hospital After Hurricane Katrina: A Case of Disaster Capitalism. Olasky, M. (2006).The politics of disaster: Katrina, big government, and a new strategy for future crises. Thomas Nelson Inc. Pierce, J., Jameton, A. (2003).The ethics of environmentally responsible health care. Oxford University Press. Pollard, C. M., Meng, X., Williamson, S., Dodds, J., Binns, C. W. (2014). Eating out is associated with self-reported food poisoning: a Western Australia population perspective, 1998 to 2009.Public health nutrition,17(10), 2270-2277. Schaffer, A. L., Buckley, N. A., Cairns, R., Pearson, S. A. (2016). Interrupted time series analysis of the effect of rescheduling alprazolam in Australia: taking control of prescription drug use.JAMA internal medicine,176(8), 1223-1225.

Why Did The South Lose The Civil War Essay Example For Students

Why Did The South Lose The Civil War Essay Albert Gallatin Brown, U.S. Senator from Mississippi, speaking with regard to the several filibuster expeditions to Central America: I want Cuba . . . I want Tamaulipas, Potosi, and one or two other Mexican States; and I want them all for the same reason for the planting and spreading of slavery. Battle Cry of Freedom, p. 106. Richmond Enquirer, 1856: Democratic liberty exists solely because we have slaves . . . freedom is not possible without slavery. Lawrence Keitt, Congressman from South Carolina, in a speech to the House on January 25, 1860: African slavery is the corner-stone of the industrial, social, and political fabric of the South; and whatever wars against it, wars against her very existence. Strike down the institution of African slavery and you reduce the South to depopulation and barbarism. Later in the same speech he said, The anti-slavery party contend that slavery is wrong in itself, and the Government is a consolidated national democracy. We of the South contend that slavery is right, and that this is a confederate Republic of sovereign States. Taken from a photocopy of the Congressional Globe supplied by Steve Miller. We will write a custom essay on Why Did The South Lose The Civil War specifically for you for only $16.38 $13.9/page Order now Methodist Rev. John T. Wightman, preaching at Yorkville, South Carolina: The triumphs of Christianity rest this very hour upon slavery; and slavery depends on the triumphs of the South . . . This war is the servant of slavery. The Glory of God, the Defence of the South (1861), cited in Eugene Genoveses Consuming Fire (1998).Alexander Stephens, Vice-President of the Confederacy, referring to the Confederate government: Its foundations are laid, its cornerstone rests, upon the great truth that the negro is not equal to the white man; that slavery . . . is his natural and normal condition. Augusta, Georgia, Daily Constitutionalist, March 30, 1861.Alfred P. Aldrich, South Carolina legislator from Barnwell: If the Republican party with its platform of principles, the main feature of which is the abolition of slavery and, therefore, the destruction of the South, carries the country at the next Presidential election, shall we remain in the Union, or form a separate Confederacy? This is the great, grave issue. It is not who shall be President, it is not which party shall rule it is a question of political and social existence. Steven Channing, Crisis of Fear, pp. 141-142.Political divisionsAmerica was thus divided by economic structure, and was led into fratricidal warfare by a series of political clashes. The most common cause was the future of the West. The crises over Californias admission in 1850 and over Kansas–Nebraska in 1854 were typical of the divergent economic interests of North and South in relation to the West. The North wanted free land for independent labour in the same new territories where the South sought to perpetuate its traditional way of life by extending slavery. The issue was not the slavery already practised, but the prospect of its extension into the West. Only in the Southern states of the USA did slavery persist as a major, if not essential, component of the economy – providing the labour force for the cotton and other plantations. While the Northern states abolished slavery in the 1787–1804 period, the Southern states insisted on protecting the institution. Slavery became an issue in the economic struggles between Southern plantation owners and Northern industrialists in the first half of the 19th century, a struggle that culminated in the American Civil War. Despite the common perception to the contrary, the war was not fought primarily on the slavery issue. Abraham Lincoln, however, saw the political advantages of promising freedom for Southern slaves, and the Emancipation Proclamation was enacted in 1863. This was reinforced after the war by the 13th, 14th, and 15th amendments to the US constitution (1865, 1868, and 1870), which abolished slavery altogether and guaranteed citizenship and civil rights to former slaves. Apart from the moral issues, there has also been a good deal of debate on the economic efficiency of slavery as a system of production in the USA. It has been argued that plantation owners might have been better off employing labour, although the effect of emancipating vast numbers of slaves could, and did, have enormous political and social repercussions in the Reconstruction period following

Argumentative free essay sample

Money is the root of all evil The old adage money is the root of all evil is a phrase that has been thrown around for centuries. Originally derived from scripture, it is a belief that is rarely held by those that are in possession of money and, similarly, it is a belief that is often lost to those that gain money later in life. Whether it is a war fuelled by desire to possess valuable resources, a crime born of greed or the creation of a get rich quick scheme designed to fleece unsuspecting investors out of their hard earned savings, there re thousands of historically documented events that lend credibility to this age old saying, however, like so many other generalised statements, it is used more as an excuse than as a reason. This essay will present evidence to refute the claim that Money is the root of all evil. We will write a custom essay sample on Argumentative or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Money is not the root of all evil. Money is simply a means used by people to obtain what they already desire in life. In order to demonstrate this point, we need to have a look at some relevant statistics. The Victoria Police crime statistics 2011/2012 state that All categories of crime against the person except for robbery increased between 2010/2011 and 2011/2012. This shows that evil is not always based on monetary gain, nor does it require money to be present. In actual fact, robbery offences in this period decreased by 2. 0%. other categories in Crime against the person include crimes such as Murder, Rape, Assault and Property Damage, none of which are manifestly associated with money. What this shows is that, although in some cases crimes are committed as a direct result of a need or desire to obtain money, money is not a common denominator in all crimes committed. Hate crimes brought against people based on race, sexual preference or religion are very rarely based on any monetary gain, nor do the perpetrators fit in to any specific socioeconomic status. These crimes are committed based on a preconceived idea that the victim has a belief or way of life that goes against the beliefs of the perpetrator. These crimes can consist of horrible acts of ruelty needing the perpetrator to have a great deal of evil within them to allow this type of crime to be committed. Recently in London, England, an off duty British Soldier named Lee Rigby was run down by a vehicle, stabbed and beheaded in broad daylight by 2 Islamic extremists, who claim the attack, was an act of revenge against the British Military. The assailants showed no apparent remorse for their actions, and seem to celebrate their efforts. These actions required a large amount of evil and yet the reasoning behind these actions has no associations with money. All crime is generally associated with evil of some description; however, as I have Just demonstrated that not all crimes are based on money, it is only logical to draw the conclusion that money cannot be the root of all evil. The phrase money is the root of all evil originated in the Bible. It is the Latin translation from the original Greek manuscripts of 1 Timothy 6:10. In Latin, this phrase is Radix malorum est cupiditas which actually translates into the root of evil is greed. The direct translation of the

Civil Rights Essays

Civil Rights Essays Civil Rights Essay Civil Rights Essay Name: Lecturer: Course: Date: In % 4/4 you can beam 4 quavers at the beginning or end of the bar. * In ANY time signature use a semibreve rest for a whole bar of silence. * If there are 3 beats in a bar (3/4, 3/2, 9/8, 3/8) use separate beat rests. * If there are 4 beats in a bar (4/4, 4/2, 12/8) you can use a 2 beat rest at the beginning of the bar or the end of the bar but not across the middle. * In 3/8 Join all quavers semiquavers. For dotted crotchet beats only use a crotchet rest at the beginning of the beat (in place of the note, not the dot). Beam or bracket groups of quaver triplets including rests to make crotchet beat. Use nly quaver rests in these triplets. Anacrusis Music with an anacrusis (or up-beat) starts on a weak beat part way through a bar. The first strong beat (down beat) is on beat 1 after the bar line. The last bar wont be a full bar, it will be missing the length of the anacrusis. Phrases and sections of songs can also start on an upbeat or anacrusis, starting and finishing part way through a bar. Key Signatures Writing Scales Melodic Harmonic Minors Read the question carefully and double check treble/bass clef, going up/down, what type of notes to use, key signature/accidentals, double bar line, stems going in the correct direction. Natural minor = uses Just the notes of the key signature. Harmonic minor = key signature + raise the 7th note going up and down. Melodic minor = key signature + raise the 6th 7th going up, (going down make them the same as the key signature, like a natural minor). Arpeggios Broken Chords Check the question carefully. Is it going up/down, what type of notes? Bass/treble, key signature/accidentals. Dont forget with broken chords to check how many notes in each pattern (3 or 4) and to add bar lines if there is a time signature. Work out the letter names of the chord first and write them in the margin, be careful to use only hese notes. nd Inversion Chords Tonic Dominant Triads Finding Mistakes CIRCLE the 5 mistakes before you start trying to write out the correct version. Check: Clef, key signature time signature (in that order). Grouping of notes rests and remove unnecessary ties. Spelling and placement of words. Dynamics go below the staff directly under the note they change on. Articulation marks go above or below the note head (not the stem). Double bar line, repeat marks, stems of notes and any other symbols. Intervals To work out if an interval is Major or Minor look at the lowest note of the pair and hink of its major scale (never use the minor scale! . If the top note is in that scale it is major, if it is a semitone lower than the note in the scale it is minor. Remember 4ths, 5ths octaves are called Perfect, and two of the same note is a unison. Real Tonal Sequences Real Sequences repeat the original tune using the exact intervals (major/minor or tone/semitone) up and down. Tonal Sequences repeat the original tune going up and down the same number of notes (e. g. only using the number of the intervals between the notes but not worrying if it is major/minor tone/semitone). They use the notes of the key without adding ccidentals. Make sure you draw the clef, key signature time signature correctly. Check each letter name, dont Just count up or down! Space your notes correctly, the easiest way to do this is to line up each note bar line directly under the original tune. Writing a Melody to a given Bass Line Make it sound like a tune try to sing it in your head. In any register means you can use low or high notes of these letter names. Make sure you use the notes of each chord and no others. For each bar there are three possible notes, you dont have to use all 3! Avoid intervals of consecutive octaves 5th between the bass your tune. End on the tonic for the whole last bar the note before it a step up or down. Try to move by step over the bar lines from one chord to another. Make a nice shape by using some repeated notes and not using lots of Jumps. Keep within the range of an octave. Writing a Bass Line Keep it really simple!! You are only allowed to use the root of the chord, i. e. its naming note (for C chord use only the note C). Writing 4-Part Chords Work out the root of the chord write this in the bass first. Use the 3 notes of the chord for the other parts in any order you like. Check that it is the root you have used wice and used the other 2 notes once. Keep the tenor part high and dont allow more than an octave between the tenor alto, or the alto soprano parts. Make sure your stems point correctly (soprano tenor up, alto bass down). Dont use leger lines below the bass, these notes are too low to sing. Dont use leger lines above the soprano, these notes are too high to sing. Dont forget the raised 7th in chord V in a minor key. Analysis and Terms Signs Learn the terms signs flash cards for Grades 1, 2 3. Try to imagine how the music would sound, this is what the questions are about.

Aspergers Essay Example | Topics and Well Written Essays - 750 words

Aspergers - Essay Example Even though traits and symptoms of Asperger’s may improve over time, Asperger’s is a lifelong condition. Sufferers of Asperger’s can improve their social skills over a long period of time and treatment, but they will always have the disorder. Causes There is no specific known cause of Asperger’s syndrome, though it is known that the organ affected the most is the brain. Since the disorder seems to run in families, where more than child is often diagnosed, scientists and doctors alike believe that the disorder is caused by something involving certain hereditary genes. It is also believed that changes in the structure or the development of the brain, as well as changes to specific genes, can be linked to someone developing the disorder. There is also the assumption that Asperger’s syndrome can be brought on by other mental health disorders, like depression and bipolar disorder; this disorders are thought to be able to trigger the development of Asperg er’s. Contrary to popular belief, Asperger’s is not caused by someone being deprived emotionally. Since many people with Asperger’s appear rude towards others, given their inability to properly respond in public, people have come to the conclusion that Asperger’s can develop due to bad parenting or bad experiences in the childhood. This is incorrect. Though there is very little known about how the disorder is caused, it is known for certain that Asperger’s syndrome is a neurobiological disorder that can have negative effects on the lives of those diagnosed with the disorder if treatment is not sought. Symptoms The most common sign associated with Asperger’s is the inability of the individual to properly acknowledge the existence of others, even if they are having direct contact with them. Someone who has been diagnosed with Asperger’s syndrome tends to become involved in long, one-sided conversations without taking notice as to whethe r or not the other person is listening or attempting to change the subject. Their nonverbal communication is unusual, such as not making eye contact or displaying bizarre body posture, facial expressions, or poor coordination. An individual with Asperger’s does not attempt to understand or sympathize with the feelings of others, and they have a hard time in understanding humor. Yet another symptom of a person with Asperger’s is their intense, though severely narrowed, interest in only a few specific complex topics, which can lead to a level of near-obsession. An individual might be able to name all of the stars in the sky or speak of the patterns of music, or they might be able to draw detailed portraits or learn a song on piano simply by listening to it once. Though it is not entirely known as to why people who have Asperger’s have these especially abilities, it is believed to be related to the fact that since the person is unable to be properly social and comm unicative with others, they channel that excess energy into a specific interest (Attwood 177). Treatment Options Since scientists and doctors are unable to find a definite cause for Asperger’s syndrome, there is also no cure for the disorder. If someone is diagnosed with Asperger’s as a child, they will still have Asperger’s as an adult. However, as previously mentioned, individuals are able to improve their social skills through a variety of therapies, specialized interventions, and medications.

Criminal Justice System Case Study Example | Topics and Well Written Essays - 2000 words

Criminal Justice System - Case Study Example In the first section of the report I will also summarize not just the role and approach of the consortium I represent but also the organization's response to the overall consultation. To describe the British Retail Consortium, an introduction of the organization would be based on what is given on the website of British retail consortium. It is one of the leading associations representing all kinds of retailers from all parts of Britain. According to the website, 'The British Retail Consortium is the lead trade association representing the whole range of retailers, from the large multiples and department stores through to independents, selling a wide selection of products through centre of town, out of town, rural and virtual stores' (brc.org, 2008). The mission statement of the company focuses on the vision and mission of the company that aims at creating a vibrant and sustainable retail industry and also defends the retailers' interests. Improving retail services in general and providing advice and other kind of help services to the retailers are also equally important. The actual mission and vision of the organization as available on the organization website is given here: from brc.org, 2008 The British Retail Consortium also works closely with governments on campaigning and policy issues and maintains constructive relationships with governmental departments. The BRC has strong ties with governmental and non-governmental organizations including the DFID, the Department of Health, Revenue and Customs, Home Office, Health and Safety Executive as well as several non governmental organizations (BRC.org, 2008). The Policy Action Group of the BRC provides responses to government on policies that would be burdens to the retail sector and recommends changes for smoother working of public and private sector. BRC undertakes regular consultation responses and policy consultation is an essential part of BRC's wide ranging activities. The Policy Action Group of the British Retail Consortium has been especially established to tackle responses and consultations with Government departments and this particular exercise on policy appraisal of the Criminal Justice System falls within BRC's responsibilities on providing the right kind of consultation and responses to policies dealing with sentencing cases of theft from a shop. CONSULTATION RESPONSE: The consultation response to the policy on theft from a shop that the British Retail Consortium provides for the Criminal Justice System would be aimed at maintaining the best interests of the consumers, retailers from all sectors, the government, the sentencing guidelines council and the criminal justice department. According to

Personal relationships Essay Example for Free

Personal relationships Essay As human beings we all have similar interests however, Rosenbaum (1986b) proposed a repulsion interpretation for this well –established relationship. According to Rosenbaum, attitude similarity does not lead to liking, but attitude dis-similarity does indeed lead to repulsion. Attraction toward a person described by the individual’s personality alone differs when paired with a photograph or political affiliation. With the popularity of social networking and the internet it might be useful to research the subjects of physical attractiveness and similarity when the intimacy factor is absent. Although 94% of internet daters deny that their profile contains any fibs (Gibbs et al,. 2006), psychologists Toma et al. (2008) decided to measure the heights and weights of 80 internet daters, as well as checking their driving licences for real age. When this data was checked against their profiles, it was found at least nine out of ten had lied on at least one of the attributes measured. The most frequent anomaly was in regards to weight. Women tended to shave pounds off, while men gave themselves a boost in height. Even though the vast majority fibbed on their profile it was only by a small amount as most people want to meet up eventually. Toma and Hancock (2010) took photographs of the internet daters and compared them to their online profile pictures. Although less physically attractive people were the most likely to choose a self-enhancing photo, overall the differences were minimal towards the lab photo. Scholars say a certain amount of fibbing is socially even necessary to compete in the online dating world. By boosting one’s attributes, they can increase their chances of a relationship developing in the future. So this would point to the fact that we value goods looks not just in other people but also in ourselves. Opposites attract, well this is not the case when it comes to internet dating. Fiore and Donarth (2005) examined data from 65,000 online daters, the found that people were choosing based on similarities to themselves. That includes ethnicity and religion. Of all the data analysed 80% of the contacts initiated by white members were to other white members, and only 3% were made to black members. Online dating agencies have taken advantage of this fact by setting up dating websites to caterer to this for example JustChristian. com, or Afrointrodution. com. Although researching internet dating is a good way of examining interpersonal relationships, there is only limited data on how well it works. Most of the research is based on heterosexual daters therefore ignores the comparison with homosexual daters. Most people think of it in consumerist terms (Heino et al, . 2010) users are â€Å"Relation shopping†, looking at other people’s features weighing them up, then choosing potential partners, as though from a catalogue, its human relationships reduced to check boxes. Social psychological studies have not so much influenced our opinion on interpersonal attraction, but reinforced the reasons why we find people attractive for example; physical attraction, proximity, familiarity or reciprocal liking. Most of the research is potentially artificial focusing on forced social settings or attitude surveys. It can ignore ecological or cultural relationship criteria. What is prevalent though is the need to form relationships with other people maybe for romantic reasons or friendship. References 1. : Walster et al. 1966. (N/A). Matching hypothesis. Available http://en.wikipedia.org/wiki/matching_hypothesis. Last accessed 28th Jan 2012. 2. Duck S. (1995). Repelling the study of attraction. The Psychologist, N/A (8), 60-63. 3. http://www.prenhall.com/divisions/hss/app/amberdigital/aronson/content/10.pdf. (accessed on 28/01/2013) 4. Arthur Aron, Jodie L Steele, Todd b Kashdan, Max Perez (2006)When similars do not attract: Test of a prediction from the self- expansion model, personal relationships 13, 387-39 5. P H Aronson Interpersonal attraction from first impressions to close relationships chapter 10 http://www.prenhall.com/divisions/hss/app/amberdigital/aronson/content/10.pdf 6. http://www.nytimes.com/2011/11/13/fashion/online-dating-as-scientific-research.html?pagewanted=all_r=0 7. http://www.spring.org.uk/2010/09/online-dating-10-psychological-insights.php

Stages of Human Development

Stages of Human Development 5 Stages of Human Development Social, physical, emotional, cognitive and cultural changes take place throughout the lifespan of an individual. There is a general sequence of development which is fixed, however the rate of development can sometimes differ depending on many factors. There are key needs which must be met and consequences if they are not. Stage of Life Cycle: Infancy 0-5 Years Attachment Theory-Bowlby At this stage the infant is highly dependant. From the moment a child is born they begin to develop physically. The babys senses begin to develop; he is able to focus on objects, learns to hold the weight of his head up and attempts to pull himself up holding onto the edge of a chair or table. He then learns to crawl and with lots of encouragement finally learns to walk. Through interaction with parents, family, friends and other children they learn to socialise, play and communicate. With much needed stimulation and play, babies and young children learn. They begin to recognise and memorise faces, characters, objects and songs. With communication, consistency and encouragement they learn speech and are taught routines and behaviour, such as bed-time and toilet training. To develop emotionally, a baby needs love, affection and consistent care. Bowlbys attachment theory, as later complimented by Rutter, suggests that from birth a child requires a consistent attachment and bonding with at least one main caregiver. With a sense of safety, belonging and being cared for unconditionally the child learns trust and views the world as a safe place to be. For this reason it is important to avoid broken attachments. If the childs parents are uncaring, unreliable, are inconsistent with their care or if circumstances cause the attachment to be broken completely, the child may be unable to develop to their full potential. Without an adequate, loving attachment the infant may not be able to develop a loving relationship in future and without a trusting relationship with the main caregiver, they will develop mistrust. They may become apprehensive, withdrawn and suspicious around people. Stage of Life Cycle: Childhood 5-12 years 8 stages of Identity; Initiative v Guilt-Erikson As the child reaches school age they have increasing physical independence. They now begin to learn new skills such as running, skipping, ball games and cycling. They have progressed socially and have the ability to choose their own friends, find their own interests and make their own decisions about which activities they take part in. They begin to develop an understanding of others needs and wants and learn to share and take turns. They can begin to develop emotional attachments to individuals other than family members which can develop if stimulated. Cognitively the child begins school education and begins to develop an understanding of authority and following rules. At this stage of a childs development they should be able to learn initiative without taking on too much guilt. Initiative means they should be allowed a certain amount of responsibility and the freedom to learn new skills; they can only achieve this by the parents allowing and encouraging their child to try out ideas and to allow them to use their imagination. The child must not be treated to feel too much guilt over their behaviour or feel ridiculed; this can lead them to become over sensitive and they can feel guilty about their feelings. On the other hand too much initiative and too little guilt can create a ruthless individual; they may not contemplate or care about the consequences of their actions. Erikson also states a child must develop a capacity for industry without excessive inferiority. The child must learn to understand the difference between imagination and reality with the guidance of parents and teachers. The child should learn the feeling of success and be praised and encouraged, without this they may develop an inferiority complex; they may become scared of failure and not able to attempt and learn new skills. Stage of Life Cycle: Adolescence 13-20 years 8 Stages of Identity; Identity v Role Confusion/Self Concept-Carl Rogers During adolescence the individual goes through a rapid growth spurt. Puberty begins and many developmental changes take place; boys begin to develop more defined muscle tone, start to grow hair over their body and their voice breaks and becomes deeper; girls become more curvaceous and they begin their menstrual period-both sexes become extremely hormonal which can lead to mood swings affecting their social and emotional life. They may be concerned that they are not developing as quickly as their peers causing emotional stress. Teens begin to develop and explore their personality and self image. Dependant on their culture they may develop physical relationships and experiment with drugs and alcohol. They experience and develop new social skills as they attend higher education and may leave the family home to attend college or university. The brain continues to develop until late adolescence. Cognitively this can be a very turbulent time with the pressure of exams and choosing their ca reer. As adolescents go through new life experiences and learn to deal with their emotions, they begin to take responsibility for themselves, reflect on their experience of life so far and create their own identity. Teens often rebel against the authority which has governed them up until this point; they break the rules and resist against their parents wishes. Their behaviour and attitudes change, they experiment with style and clothing and even begin to speak differently as they struggle to find their true self. They have a need to discover their own identity and to been seen in a positive way by others. Eriksons theory states that the individual must discover his own identity and without the freedom to do so may struggle to fit in and socialise. If this development is not made, for example if adults in the adolescents life do not allow them the freedom to express themselves, they may find it difficult to take on responsibilities and develop a sense of right from wrong. Should the parents push them to conform to their views; the individual will experience role confusion. Stage of Life Cycle: Adulthood 21-65 years Hierarchy of needs-Maslow As the individual reaches young adulthood, they reach their peak physical fitness, have an increase in stamina and should have developed a balance of good health and lifestyle. They may have their own children and have begun to settle down. They have generally decided and have settled down into their chosen field of profession and work to develop and improve their education and skills. They now take on many more responsibilities such as a mortgage, providing a stable and secure base for their family or they may experience stress within the workplace. Emotionally they may have experience of death and bereavement. They have more intimate relationships and may decide to marry; their role within the family changes and they begin to build social networks. According to Maslow, to achieve fulfilment an individual has key needs which must be met in order to reach their full potential, this is know as a hierarchy of needs. The bottom of the pyramid shows physiological needs such as shelter, food, warmth, stimulation and rest. The next level states safety needs which are required; protection from disease and illness. Maslow states that in order to move up the pyramid, each stage of requirements must be met. For example, without food and shelter an individual cannot be safe against disease and in turn cannot move up to the next step of the pyramid which is love and belongingness, followed by self-esteem. In adult life in our culture it is expected that an individual will be provided with their physiological needs and can live in safety. If they do not receive the love and affection they need; trust and acceptance and a feeling of belongingness they may not have self-esteem. Without respect and love from others they cannot respect and love t hemselves. Stage of Life Cycle: Older Adulthood 65+ years Hierarchy of needs-Maslow As the adult enters into the last stage of their life, they may begin to physically grow frail and can often suffer with mental illness. Older adults eyesight and hearing often begins to fail as they age. Socially the older generation tend to follow other interests and after retirement have time to lead a full social life. However, the older generation can become more isolated due to family issues or health reasons such as hearing or sight difficulties. Emotionally they can become withdrawn feeling themselves as a burden to their society, family and friends. They may begin to contemplate their lives and have negative feelings such as regret or guilt; however they may feel fulfilled, proud of their accomplishments and their family. An older adult has wisdom and experience although they may find it difficult to grasp and understand new technology and develop new skills. These disabilities are often due to ill health or memory loss. According to Maslows Hierarchy of Needs, at that top of the pyramid the individual has a need for esteem; self-esteem and the esteem they receive from others. They require a level of respect for themselves and from others; with the needs met they feel self confident and valuable. Without esteem they can feel inferior and worthless. If all the needs of the pyramid have been met, the older adult reaches self-actualisation; a feeling that they have lived a life of purpose. Without the other needs of the pyramid being met they may struggle to reach this level. References Miller. J (2000) Care in Practice for Higher Still, Hodder Stoughton Erikson. E.H. (1965) Childhood and Society, Hogarth Press, London, pp.222-43 http://webspace.ship.edu/cgboer/erikson.html http://www.learning-theories.com/eriksons-stages-of-development.html

Analysis of Communication Barriers to Distance Education Essay

The meaning of the communication in education and distance-learning are best understood, when the types of communication among the participants involved in distance education and some related communication theories are mastered thoroughly. The communication among the students and the communication between the members and the content should not be underestimated even though the communication between the teacher and the student is a vital element of successful distance education. If it is important to attain success in teaching and learning, barriers between the sender and the receiver of the message should be eliminated. Consequently, all strategies of learning and teaching during the delivery of instruction should not reflect any barrier (Nasseh, 1997). Different types of communication are employed in the network educational environment, such as: †¢ Work in collaboration with a teacher; †¢ Work in collaboration with other students; †¢ Work in collaboration with online course through a mass media. Telecommunication technologies offer a new scope to the mentioned communication types. They make it possible to travel beyond the physical distance and time. Nevertheless, it is essential to investigate communication via telecommunication technologies in detail besides the communication theories related with education, mass media, group interaction, knowledge and skill differences of users, and the preferences and the use ability of the involved members. Human beings need to create effective communication and establish contacts in order to survive. In other words, they need communication to provide connections and create effective understanding, get information and express feelings. Therefore, the effectiveness of the communication is measured by the message sent and feedback received. Furthermore, people’s personal, social and economic needs are also affec ting communication. Communication is a learnt activity and is provided by the media which forms a bridge between the sender and the receiver (Dimbleby, et al., 1992). The quality in communication and its effects on people’s lives can be improved once we clarify its meaning and also the meaning of education which is the major concept on which a structured society is based. Communication is a process that includes linear, interactive and transactional views from different perspectives barriers (Ä °Ã…Ÿman et al., 2003). One-way communication where the sender cannot get any feedback is the linear view. On the other hand, the interactive view is the existence of a two-way communication which includes feedback as well as nonverbal communication, but it does not include simultaneous sending-receiving feedback that transactional view underlines. Therefore, when creating mutual understanding in communication physical, psychological and semantic barriers are all eliminated. (Ä °Ã…Ÿman et al., 2003). As said before, communication is an important element of life. In order to increase productivity at work, organizations and schools should have effec tive communication. This is more important when it comes to education which is a tool for the welfare of the society. People socialize via communication and thus perform desired behaviors. Because of these reasons, preventing the barriers in communicating will provide a clearer field of experience between the sender and the receiver. People should find shared points by analyzing our encoding, decoding stages and channel by eliminating our unfairness about the backgrounds in order to create meaningful understanding. There is no perfect communication; this is almost inevitable and creating a qualified communication process is essential to create a permanent understanding especially in the teaching-learning process and establishing reasonable communication to improve meaningful learning of the students. Today, e-learning or distance education are the result of technology. As a result, traditional teaching styles are transformed to technology-based teaching. Distance education is a new trend in education which makes it possible for everyone to learn better and provide options under the constructivist ap proach. Technological devices like audio cassette, telephone, compact disc, etc become a major necessity for distance education. Students have a more flexible education opportunity because of distance education. But, on the other hand, lack offace-to-face contact with teachers may result in a loss of motivation. Besides, there are many barriers in teaching and learning process of distance education (Galusha, 2001). Most common barriers are the unawareness of the roles as teachers and students. Studies show that the barriers of distance education fall into such categories as cost, motivators, feedback and teacher contact, student support and services, alienation, lack of experience and training. Moreover, due to the lack of information about their roles in distance education there is faculty and organizational barriers. In addition, course content on the other hand constitutes another barrier and should be modified in distance education (Galusha, 2001). Therefore, to create effective and qualified distance education all barriers must be realized and eliminated. There are some differences between the types of communication in distance learning and classroom-based learning. Firstly, due to resistance to change and anxiety while engaged in distance education, students and teachers can have psychological problems. Technical barriers during communicating, on the other hand, can be experienced by students and teachers due to a lack of experience about technology and they may have semantic barriers in their communication by misunderstanding announcements (Perreault, et al., 2002). Therefore, it is important to eliminate communication barriers if qualified and effective distance education is aimed at. CHAPTER II BARRIERS TO EFFECTIVE COMMUNICATION For communication to be effective, senders must accurately communicate their intended message, and receivers must perceive and interpret the message accurately. Anything that gets in the way of the accurate transmission and reception of a message is a barrier to effective communication. We should understand these barriers so that you can be aware of their existence and try to reduce their impact. We have identified the elements of communication as the communicator, the encoding, the message, the medium, the decoding, the receiver, and the feedback. If noise exists in these elements in any way, complete clarity of meaning and understanding does not occur. The following barriers to effective communication are: frame of reference, selective listening, value judgments, source credibility, semantic problems, filtering, in-group language, status differences, proxemics behavior, time pressures, and communication overload. These sources of noise can exist in both organizational and interpers onal communications. Barriers Created by the Sender There are five specific barriers created by senders of communication. 1.Semantic Problems Communication has been defined as the transmission of information and understanding through the use of common symbols. Actually, we cannot transmit understanding. We can merely transmit information in the form of words, which are the common symbols. Unfortunately, the same words may mean entirely different things to different people. The understanding is in the receiver, not in the words. Because different groups use words differently, communication can often be impeded. E.g. When your boss tells you, â€Å"We need to complete this project right away,† what does it mean? Does â€Å"we† mean just you? You and your coworkers?Or you, your coworkers, and the boss? Does â€Å"right away† mean today, tomorrow, or next week? These are examples of semantic barriers. Semantics is the study of words. Thus, because words mean different things to different people, a communicator may speak the same language as a receiver but still not achieve the intended goal of the communication. 2.Filtering Filtering, a common occurrence in upward communication in organizations, refers to the manipulation of information so that the receiver perceives it as positive. Filtering may involve deleting or delaying negative information or using less harsh words so the message sounds more favorable. For example, subordinates â€Å"cover up† unfavorable information in messages to their superiors. The reason for such filtering should be clear; this is the direction (upward) that carries control information to management. Management makes merit evaluations. Grants salary increases, and promotes individuals based on what it receives by way of the upward channel. The temptation to filter is likely to be strong at every level in the organization. 3.In-Group Language Occupational, professional, and social groups often develop words or phrases that have meaning only to members. Such special language can serve many useful purposes. It can provide members with feelings of belonging, cohesiveness, and (in many cases) self-esteem; it can also facilitate effective communication within the group. The use of in-group language can, however, result in severe communication breakdowns when outsiders or other groups are involved. Management, in this case, should provide communication skills training to affected individuals to facilitate effective communication between involved parties. 4.Status Differences Organizations often express hierarchical rank through a variety of symbols (titles, offices, etc.). Such status differences can be perceived as threats by persons lower in the hierarchy, and this can prevent or distort communication. For example, not wanting to look incompetent, a nurse may remain quiet instead of expressing an opinion or asking a question of the nursing supervisor. 5.Time Pressures The pressure of time presents an important barrier to communication. Managers don’t have time to communicate frequently with every subordinate. However, time pressures can often lead to far more serious problems than this. Short-circuiting is a failure of the formally prescribed communication system that often results from time pressures. What it means is simply that someone has been left out of the formal channel of communication who would normally be included. For example, suppose a salesperson needs a rush order for an important customer and goes directly to the production manager with the request, since the production manager owes the salesperson a favor. Other members of the sales force who get word of this become upset over this preferential treatment and report it to the sales manager. Obviously, the sales manager would know nothing of the â€Å"deal† having been short circuited. In some cases, going through formal channels is extremely costly or even impossible from a practical standpoint. Consider the impact on a hospital patient if a nurse had to report a critical malfunction in life support equipment to the nursing team leader, who in turn had to report it to the hospital engineer, who would instruct a staff engineer to make the repair. Barriers Created by the Receiver In some situations barriers are created by receivers. 1.Selective Listening In this form of selective perception, the individual tends to block out new information, especially if it conflicts with existing beliefs. Thus, in a directive from management, the receiver notices only things that reaffirm his beliefs. Things that conflict with preconceived notions are either ignored or distorted to confirm those preconceptions. For example, a notice may be sent to all operating departments that costs must be reduced if the organization is to earn a profit. The communication may not achieve its desired effect because it conflicts with the perceived â€Å"reality† of the receivers. Thus, operating employees may ignore or be amused by such information in light of the large salaries, travel allowances, and expense accounts of some executives. Whether such preconceptions are justified is irrelevant; what’s important is that they result in breakdowns in communication. In other words, if we only hear what we want to hear, our â€Å"reality† canâ€℠¢t be disturbed. 2.Value Judgments In every communication situation, the receiver makes value judgments. This basically involves assigning an overall worth to a message prior to receiving the entire communication. Value judgments may be based on the receiver’s evaluation of the communicator, previous experiences with the communicator, or on the message’s anticipated meaning. For example, a college professor, perceiving the department chairperson as not being concerned enough about teaching quality, may consider a merit evaluation meeting with the chairperson as â€Å"going through the motions.† A cohesive work group may form negative value judgments concerning all actions by management. 3.Source Credibility Source credibility is the trust, confidence, and faith that the receiver has in the words and actions of the communicator. The level of credibility that the receiver assigns to the communicator in turn directly affects how the receiver views and reacts to the communicator’s words, ideas, and actions. Thus, subordinates’ evaluation of their manager affects how they view a communication from her. This, of course, is heavily influenced by previous experiences with the manager. Again, we see that everything done by a manager communicates. Union leaders who view management as exploiters and managers who view union leaders as political animals are likely to engage in little honest communication. Barriers Created by the Sender and/or Receiver Senders and/or receivers also create barriers in organizational communication. For example, there are three specific types of barriers. 1.Frame of Reference Different individuals can interpret the same communication differently, depending on previous experiences that result in variations in the encoding and decoding processes. Communication specialists agree that this is the most important factor that breaks down the â€Å"commonness† in communications. When the encoding and decoding processes aren’t alike, communication tends to break down. Thus while the communicator actually speaks the â€Å"same language† as the receiver, the message conflicts with how the receiver â€Å"catalogs† the world. The interior areas represent the accumulated experiences of the participants in the communication process. If they share a large area, effective communication is facilitated. If a large area is not shared – if there has been no common experience – then communication becomes impossible or, at best, highly distorted. Communicators can encode and receivers can decode only in terms of their experiences. Distortion often occurs because of participants’ differing frames of reference. Teenagers perceive things differently than do their parents; college deans perceive problems differently than do faculty members. People in various organizational functions can also interpret the same situation differently. A business problem may be viewed differently by the marketing manager than by the production manager. Different levels in the organization also have different frames of reference. First-line supervisors’ frames of reference differ in many respects from those of vice presidents. Their different positions in the organization structure influence their frames of reference. As a result, their needs, values, attitudes, and expectations differ, often resulting in unintentional distortion of communication. 2.Proxemic Behavior An important but often overlooked element of nonverbal communication is proxemics, defined as an individual’s use of space when interpersonally communicating with others. According to Edward Hall, a prominent researcher of proxemics, people have four zones of informal space – spatial distances they maintain when interacting with others: the intimate zone (from physical contact to 18 inches), the personal zone (from 18 inches to 4 feet), the social zone (from over 4 to 12 feet), and the public zone (more than 12 feet). For Americans, manager-subordinate relationships begin in the social zone and progress to the personal zone after mutual trust has developed. An individual’s personal and intimate zones make up a â€Å"private bubble† of space that is considered private territory, not to be entered by others unless invited. Proxemics creates a significant communication barrier when the proxemics behaviors of the sender and receiver differ. For example, assume that, like most Americans, you stand in the social zone while interacting at a social gathering such as a cocktail party. However, in the South American culture, a personal-zone distance is considered more natural in such situations. When a South American businessperson you’re talking with at a cocktail party assumes a personal-zone distance, how do you feel? Typically in such situation, an individual feels so uncomfortable with the person standing â€Å"too close† that any verbal communication isn’t heard. Conflicting proxemic behavior can also affect each individual’s perceptions of the other – you may view the South American as pushy and aggressive; she may see you as cold and impolite. 3.Communication Overload One vital task performed by a manager is decision making. One of the necessary factors in effective decisions is information. The last decade has often been described as the time when information technology radically changed the corporate landscape. Technology has great potential to improve both the efficiency and effectiveness of organizational communication. Because of the advances, the difficulty does not lie in generating information. Rather, manager often feel buried by a deluge of information and data. As a result, people can’t absorb or adequately respond to all of the messages directed to them. They screen out the majority of messages, which in effect means that these messages are never decoded. Thus, in the area of organizational communication, â€Å"more† isn’t always â€Å"better†. CROSS-CULTURAL AND GENDER COMMUNICATION Language is the most obvious cross-cultural communications challenge. Words are easily misunderstood in verbal communication, either because the receiver has a limited vocabulary or the sender’s accent distorts the usual sound of some words. Voice intonation is another cross-cultural communication barrier, because how loudly, deeply, and quickly we speak sends secondary messages that have different meaning in different cultures. Communication includes silence, but its use and meaning varies from one culture to another. In Japan, silence symbolizes respect and indicates that the listener is thoughtfully contemplating what has just been said. Similarly, Japanese people usually stop talking when they are interrupted, whereas talking over the person’s speech is more common in Brazil and some other countries. Indeed, Brazilians are more likely to view interruptions as evidence that the other person is involved in the conversation. Nonverbal communication represents another potential area for misunderstanding across culture. Many nonconscious or involuntary nonverbal cues (such as smiling) have the same meaning around the world, but deliberate gestures often have different interpretations. For example, most of us shake our head from side to side to say â€Å"No,† but a variation of head shaking means â€Å"I understand† to many people in India. Filipinos raise their eyebrows to give an affirmative answer, yet Arabs interpret this expression (along with clicking one’s tongue) as a negative response. Men and women have similar communication practices, but there are subtle distinctions that can occasionally lead to misunderstanding and conflict. One distinction is that men are more likely than women to view conversations as negotiations of relative status and power. They assert their power by directly giving advice to others (e.g., â€Å"You should do the following†) and using combative language. There is also evidence that men dominate the talk time in conversation with women, as well as interrupt more and adjust their speaking style less than do women. REVIEW OF RELATED LITERATURE The following literature review shows work done by researchers. All are related with communication barriers to distance education and the important communication theories which explain the diffusion of innovation with telecommunications, the knowledge gap between the members involved in distance education and the uses and gratification of the users of the mass media. According to Galusha(1997) distance education gives people (students) greatest possible control over the time, place and pace in education; however, it has problems due to loss of student motivations since there is no face-to-face contact, startup cost and lack of faculty support. Such problems are categorized into three main groups as student barriers, faculty barriers, and organizational barriers. Problems and barriers encountered by students are costs and motivators, the feedback and teacher contact, the student support and services, the alienation and isolation, the lack of experience, and training related. Barriers related with faculty are the result of the lack of staff training, the lack of support for distance learning, and the inadequate faculty selection for distance training. Barriers encountered by the organization are the infrastructure and technology related problems, and the present challenge. Heidi et al. (2002) examine the ideal combination of self-paced learning and interactivity is offered by distance education. Such learning requires online discussions, email support collaboration and interactive presentation of the students. All of which are possible through a healthy communication between participants and design groups for overcoming barriers to a successful delivery of distance learning courses. Asirvatham(2000) points out that opportunity to educate work force for all companies and industries could not be always possible in a classroom-oriented learning atmosphere for all to participate. Therefore, distance education becomes a powerful advantage to overcome great dis tance problems among the education institutions and people. Alternative ways oftechnology provide sufficient tools to establish a healthy communication and interaction among members in distance education. And regardless of all its problems, distance education is a good opportunity to compete with traditional classroom format. Eisinger(2000) points out that that education showed an evolution from chalk and blackboard education to distance online learning activities. The study defines adult educators and the importance of understanding learner’s autonomy as being instructors. In addition to this, there are some aspects like the lack of non-verbal cues which creates misunderstanding through the global interaction. Also, challenges to distance education are created due to the different needs and expectations of every learning environment. According to Berge (1998), impediments to online teaching and learning can be situational, epistemological, philosophical, psychological, pedagogical, technical, social, and cultural and include faceless teaching, fear of computers replacing faculty, diffusion of value traditionally placed on getting a degree, faculty culture, lack of an adequate time-frame to implement online courses. It is easy to go wrong when learning system is technologically advanced, there is resistant to change, and the lack of technological assistance is present. The most critical barriers, as Berge found in his survey, appear related to person’s resistance to or fear of the many changes that must occur at the individual and organizational level, the lack of support for the changing roles of students and teachers, and other barriers arising from difficulties in assessment. Berge (2001) also points out that toward the use of distance education organizations or administrations face different barriers. The study tries to find out if there is any unknown barrier to distance education which is different from technical and interaction problems. The emphasis of the research study is on designers or organizations of distance education and their reflective action to distance education. Muilenburg and Berge (2001) point out the underlying constructs that comprise barriers to distance educatio n in their exploratory factor analysis research. The ten factors found are administrative structure, organizational change, technical expertise, social interaction and quality, faculty compensation and time, threat of technology, legal issues, evaluation/effectiveness, access, and student support services. To determine these ten factors,they made a survey with sixty four different barrier items to 2054 members, and concluded that some barriers overlap with one or more different factors. Truman (1995) concludes that the methods and techniques to accomplish learning will be the most important. Those that eliminate communication barriers confront by nontraditional learners or students. In her study, that the delivery system in distance education may not be so important, she discussed the important barriers like money, equipment, time, student information perceptions and their understanding how the technology itself shapes the information it carries to differentiate junk information from facts. Pajo (2001) finds that the different roles of personal and attitude wise barriers predict current use and future intentions to adopt web-based technology. Current use of the technology is closely associated with personal barriers of those who lack competence in skills needed to use web-based delivery in their distance education. These personal barriers may hinder the individual from transferring his/her intentions into behavior. Leach and Walker (2000) argue that the instructor’s feedback to students is vital in distance education for their self-evaluation, task orientation, instructor support, and flexibility. Also they point out that the amount of student’s experience with technology is directly correlated in determining if technology used in distance education is a barrier. All technology concerns must be minimized, and the programs offered must be designed accordingly if a successful online education is to be attained. Cucek(2001) in his research study on distance education students he asks questions to Boise State University students in order to measure students` satisfaction with their distance education classes, perceived access to support services, and differences in their â€Å"classroom† behaviors in distance education and traditional face-to-face classes. The answers are mainly concentrated upon main problems (barriers) to the successful completion of their distance education courses. Almost all responses are related to course issues, time issues, personal issues, administrative, and technical issues. Course related barriers are the lack of interaction, course structure and accessing resources. Barriers related with time were the lack of time, personal commitments, and course work that takes too much time. Motivation and self-discipline comprised personal issues. The lack of expertise made up the technical problems.Finally, administrative problems are related to cost, course availability, obtaining course materials, and administrative support.

Positioning Strategy Essay

By creating product, service, channel, people and image differentiation Nestle arrives the consumer touch point more easily, effectively & efficiently in comparing with other competitors in the highly competitive food processing market. Product Differentiation : Nestle brings a many of product for target customers. They make available 25 types of minerals in Nido for children. It also arranged Cereals’ and Lactogen 1 &3 for newly born baby exclusively. Now the doctors says these products for child’s to their parents for great & maximum nutrition Nescafe is a product which contains 4 types of categories. They offer Nescafe ice for hot and warm weather, They provide Maggi including Maggi instant; Maggi 2 minutes which Includes and contain various minerals, vitamins and nutrition’s. Channel Differentiation : Nestle reach their products to the customers through their experienced market salesman and transportation. So that their products. are much easy to their customers. Image differentiation Nestlà ©Ã¢â‚¬â„¢s logo is totally different from others competitors that are greatly choices by its users. For that way customer easily choose them in the market which is another effective benifits for Nestle products. People differentiation The company has a large number of manpower’s that are highly educated and trained. In Singapore, 400 employees are employed in market Company chairman; They are running this business successfully for a long time. Service differentiation Another advantage for this company is better service for its respective users from its competitors. They provide 24Ãâ€"7 hot line service. High quality checking is providing for its customers. Its marketing dept. and public relation dept. are working for finding out customer’s new needs and response toward their nestle products. Positioning Statement Baby Products To babies who are deprived of proper nutrition,Nido,Cerelac,Lactogen are the very nutritious milk Product that provide you more use full nutrition different from any other brand because these includes different types of vitamin, mineral etc. The strength of Nestlà ©Ã¢â‚¬â„¢s brands has given the company an unparalleled position on a global basis across a wide range of product categories. Six worldwide corporate brands, Nestlà ©, Nescafà ©, Nestea, Maggi, Buitoni and Friskies contribute about 70% of the group’s total sales, with the Nestlà © brand itself contributing 40%. These brands are the first choice of consumers around the world, whether as stand alone brands or in combination with product brands such as KitKat and LC1. Nestlà © also owns regional and national brands with which consumers have a close and often longstanding familiarity. These brands enable consumers to express their individuality and to respect their traditions whilst still enjoying the quality of a Nestlà © product and, as such, are key elements of the Nestlà © portfolio. Nestlà ©Ã¢â‚¬â„¢s brands and products are the focus of continual innovation and renovation so that they will be relevant and appealing to today’s and tomorrow’s consumers. As important as ensuring that our brands meet and beat our consumers’ expectations is ensuring that they are available whenever, wherever and however our consumers Milo, Maggi face, and Nescafe are some familiar names that have been around for a really long time in our lives. They are so close to us that in one way  or another, we are dependent on them, thanks to their mother company, Nestle. We grew up with Nestle as part of our lives, and it plays the role of a loyal partner and witness of our story. In 1865, Swiss chemist Henri Nestle took the lead in the invention of a baby food that combines cereal with milk. It started when a friend with a premature baby was brought to Henri Nestle. The baby could not eat because of extreme physical weakness, leading his parents to abandon him. Kindness led Henri Nestle to decide to care for the child, and feed him by developing their own cereal with milk. This gradually helped restore the baby to health. The good news quickly spread in the local community. Some mothers found that the cereal with milk helped solve the problems of their children who do not drink milk. Later, this â€Å"magic† spread all over the world. A very popular, high-quality food that helps children grow up healthy. In 1867, Henri Nestle decided to create a parenting formula company. He branded his products with his name, which actually when translated in English means â€Å"comfortable† and â€Å"snuggle†; Nestle naturally makes people think of a loving mother feeding her baby, a scene that insinuates a better life. Name and Trademark In 1905, the Nestle Baby Formula Company merged with a food company in the United States to develop condensed milk called Nestle Enrich. In 1949 they purchased another Swiss company, thereby changing their name to the Nestle Food Company. In the early 1900s, the company began to diversify production, acquisition and the establishment of the enterprise around the world. Now, Nestle is the world’s largest food manufacturer with more than 500 factories in more than 80 countries around the world. They employ nearly 255,000 R & D personnel in the world. Nestlà ©Ã¢â‚¬â„¢s global annual sales reach more than $ 47.7 billion, of which approximately 95% comes from food sales; the main products being instant coffee (Nescafe), condensed milk, powdered milk, baby food, cheese, chocolate products, candy, and instant tea. Overall, the name â€Å"Nestle† did not cost much to think about. Henri Nestle used his own name for the brand and trademark; the patterns of which naturally lead people to relate it with healthy and nutritious products. It does not only have a rich connotation, it is also in full compliance with the basic requirements of the trademark positioning. First, Nestle is significant because it is a strong brand name. It leaves a deep impression with people, generating loyalty. Secondly, the name is a general reflection of its company. Everyone knows the brand name Nestle; Henri Nestle established and strengthened the company’s image; their trademarks become the general public’s perception on their products, synonymous with the company’s uniqueness in the world. Furthermore, the Nestle name and trademarks are closely integrated and conceivable. As a result, Nestlà ©Ã¢â‚¬â„¢s brand shows strategic positioning. Human Marketing Strategy Positioning highlights the value of your products and the greater benefits it brings to consumers, stressing its superiority over other similar goods. Nestlà ©Ã¢â‚¬â„¢s milk powder and coffee has the content and quality of the brand, both related to health and nutrition. Coffee to a large number of consumers brings â€Å"comfort† and â€Å"ease†, as their milk products bring the same for infants. The emotional positioning symbolic of their products to consumers is prominent, using it to arouse consumer sympathy, trust, love and other emotional resonance. The brand adapts to the changes in consumer psychology. The Nestle name and trademarks inject emotion, imagery, and establishes a good brand and corporate image. Nestlà ©Ã¢â‚¬â„¢s success is a natural result of multiple factors. Implementation of marketing strategy is an important factor. As are production, brand, quality control, and the main raw materials used. Administrative rights are basically in charge of the national companies, they have the right to determine each product’s final shape in accordance with national requirements. This means that it is necessary to maintain fully  decentralized operations, but with consistency. In order to achieve this dual purpose, it is important to maintain a delicate balance. This is a balance between international operations and the local country operations, and also the international and local communication. Proper cascading of information is required in order to properly implement new policies. Nestle has three factors that ensure involvement in the presentation of the company’s strategy, brand marketing strategies and product details: 1. LABELLING STANDARDS – A label standardization which is a guiding document consisting of various elements that clarifies rules and standards. An example of which is the specifications of the Nescafe logo, font and color, as well as various details that measure its proportions. This document also lists the various product label legends; it is recommended that each branch or office use these labels as early as possible. 2. PACKAGE DESIGNMANUAL – The packaging design manual provides a guide that allows a more flexible use of their files. It presents a variety of different ways of using their existing standards. For example, in the form of packaging materials and options. 3. BRANDING STRATEGY – Brand strategy includes the Nestle product marketing principles. These features include: brand personality, image expectations, company contacts, the brand, involved visual features of the other two files, and brand development. Corporate Culture and Solidarity Nestlà ©Ã¢â‚¬â„¢s decision-makers recognize that economic globalization has led corporate marketing activities and organizational mechanisms to shift the focus of their work. The marketing department of the company is divided into direct operation, and smaller, multiple operations department. Each of the operations department have the independence and flexibility to operate in the market and make timely contingency decisions, but subject to the overall  strategy of the enterprise. Nestlà ©Ã¢â‚¬â„¢s module portfolio strategy allows each branch to operate independently in the market, giving them the right to take a unique strategy, but with proper coordination with the company headquarters. Nestle employees have always been a key factor in bringing the Nestle spirit to life. It is this spirit that led Nestlà ©Ã¢â‚¬â„¢s development from a rural workshop to today’s world leader in food companies. Their staff is Nestlà ©Ã¢â‚¬â„¢s most valuable wealth. The excellent performance of the Nestle Group today stems from the strong efforts and loyalty of employees around the world. As a company committed to producing high-quality food, and creating a better life, Nestle is also very concerned about their employees. Nestle has become an employer of choice because of the respectful relationship formed between the managers and employees of Nestle; it is non-discriminating of any ethnicity, race, religion, and gender, with respect for cultural and social diversity. Nestle firmly believes in a combination of local and international talent played to the best of their potential and ability, in order to provide consumers with quality Nestlà © products and brands whenever and wherever.