Organizational Quality Improvement

Various methodologies exist for the integration of quality improvement strategies into performance improvement measures. With concepts of total quality management (TQM) and quality improvement (QI) being introduced to health care organizations; administrators have had to decide which methodology is right for the organization. There are numerous methodologies: Six Sigma, Lean, and Customer Inspired Quality. Each has its own pros and cons. A key component of quality improvement is the technology that gathers and compares the data that the quality improvement measure produces.All of the information that is gathered from the technology can be benchmarked against other health care organizations. Numerous methods exist for the integration of quality improvement into the health care setting. The Six Sigma model was pioneered by Motorola. This method focuses on reducing variance through a problem solving approach that will improve the quality of the output. The fundamental objective of the S ix Sigma methodology is the implementation of a measurement based strategy that focuses on process improvement and the reduction of variance.The Six Sigma method does through the DMAIC process (define, measure, analyze, improve, and control). The DMAIC process is an improvement system for existing quality processes that fall below specifications and need to be improved in increments. Lean Thinking was used by Toyota as a key in its success. The Lean method strives to reduce waste and to improve performance through workflow. The Lean method is concerned with driving out waste so that all work adds value to the product and serves the customers’ needs.Lean thinking identifies all steps in a process and identifies them as value-added or non-value-added steps. All non-value-added steps are then removed to prevent waste in the process. Customer Inspired Quality was patented by Shaw Resources in 1992 and this methodology focuses on work processes that have direct impact on the care and services that are provided in a hospital. This method identifies, defines, analyzes, and improves the quality and effectiveness of processes in the health care arena. This method uses techniques from the other methodologies.Pros and cons of QI methods. Pros and cons exist in all of the methods for quality improvement. Some of the pros of the Six Sigma method are: Six Sigma places a heavy importance on leadership and its support for the success of the project, Six Sigma integrates the human elements (culture change, customer focus). The Six Sigma method uses the concept of statistical thinking and encourages the application of proven statistical tools and techniques for reducing variability. The cons of Six Sigma methods are having quality data available. In a new process where there is no data available to begin with can be discouraging.The solutions that Six Sigma proposes are often expensive and only small parts of the solution can be implemented. In Six Sigma methodology the selection of the right project is critical to success. Lean thinking has pros and cons also. Organizations that have adopted Lean double their productivity, cut their production and reduce their inventory that is normally kept on hand. Employees that work in a Lean environment have a clear objective of what is expected of them and are interrupted less. The Customer Inspired quality model deals with the service industries, primarily the Health care industry.The pros of this model are that the process improvement efforts are prioritized from the customers’ perspective. The methodology is service friendly and all of the hospital staff is encouraged to provide their input. This methods con is that the method is structured primarily for health care organizations. Florida Hospital uses the Six Sigma method for quality improvement because it provides the best opportunity to implement best practices that have been identified. Information Technologies for Quality Improvement Informati on technology is a large part of the quality improvement methods that a health care organization uses.Florida Hospital uses Business Objects which is a software company that specializes in business intelligence. Business Objects has components that provide performance management, planning, reporting, query and analysis, and enterprise information management. The Business Objects Enterprise can track report instances that will trigger alerts. These reports are created by Crystal Reports and have parameters that can be modified to perform analysis on the data. The customer can set alerts that trigger when certain conditions are met or not met by the data.The data can be customized to show in charts. Further customization allows the customer the chance to drill down into the data. Other information can be obtained from technology. Information technology allows data to be displayed in a dashboard or a scorecard. Dashboards are tool that monitor the ongoing performance of a process. A da shboard tracks data in real time. Scorecards report on past performances and generally focus on outcomes rather than processes. All of these applications can be used by administrators to track the quality improvement processes of the organization.Administrators can design the scorecards or dashboards to display the information that is important. Benchmarks and Milestones Benchmarking is the process of comparing one’s business processes and performance metrics to industry bests or to best practices from other industries. Benchmarking involves management identifying the best in their industry and comparing the results and processes of those studied to their own results and processes. Benchmarking compares the organization to its competitors and defines how the competition performs better.By better understanding how the competition is meeting their standards, the healthcare organization can then set goals for themselves. Benchmarking can be used to improve patient satisfaction. Using the website hospitalcompare. hhs. gov an organization can see how satisfied their competitors’ patients are. Benchmarking can also be used to improve the core measures that the Joint Commission measures. The outcomes of acute MI, pneumonia, heart failure and surgery can be compared to their own. If the competition is performing better on one of the core measures, the organization can then set their own goal based on the competition.Potential benchmarks that Florida Hospital will strive for are improved core measures at 90% for pneumonia, Acute MI, heart failure and surgical care. Another benchmark that Florida Hospital will strive for is to improve patient safety. The hospital will continue to implement the processes that support the Joint Commission’s National Patient Safety Goals. The hospital will implement CPOE (computerized provider order entry) and the hospital will begin to extend the goals to the ambulatory services. The third benchmark is to enhance the patient experience.The hospital will use the DMAIC model to understand and support the emotional, spiritual, and clinical needs of the patients. Florida Hospital will use different methods for their performance improvement plans. The hospital will use combinations of Six Sigma and Lean thinking. The hospital will use data from Crystal reports to display balanced scorecards and dashboards. The dashboards will be divided into the Extending Excellence Elements (Team, Clinical, Service, Market, and Finance). The hospital will use this information in conjunction with information from benchmarking data to monitor their quality improvement plan. References Dlugacz, Y. D. (2006). Measuring Health Care Using Data for Operational, Financial, and   Clinical Improvement. San Francisco, CA: Josey-Bass. Florida Hospital. (2010). Florida Hospital Orlando's Most Preferred Hospital. Retrieved from   http://www.floridahospital.com/default.aspx Insititute for Healthcare Improvement. (2010). A resource from the Institute for Healthcare Improvement. Retrieved from http://www.ihi.org/ihi Ransom, E. R., Joshi, M. S.,Nash, D. B., ; Ransom, S. (2008). The Healthcare Quality Book Vision Strategy and Tools (2nd ed.). Chicago, IL: Health Administration Press. U.S. Department of Health ; Human Services. (2010). Hospital Compare. Retrieved from http://www.hospitalcompare.hhs.gov/ United States Department of Veterans Affairs. (2010). Quality Enhancement Research Initiative. Retrieved from http://www.queri.research.va.gov/default.cfm

Banyan Tree

Competitive strategy From the outset, the objective of Banyan Tree brand-building was to create a sustainable platform upon which to grow – even if cheaper competitors and similar concepts stepped into their space. However, after owner, Ho Kwon Ping did his survey on corporate landscape before the success of Banyan Tree, harsh conclusion that his businesses were not sustainable. Banyan Tree needed a proprietary advantage to counter cost pressures. It could be a patented invention, but they were not technologically inclined.So the alternative Banyan Tree came up with, was to build a consumer brand which had to be not only sustainable, not only in Asia, but in a globalised marketplace. If Banyan Tree is to survive in a global marketplace – and hospitality is perhaps one of the most global, because high-end tourists can easily choose between say, Portugal or Phuket, Greenland or Greece – they must be able to be among the best of breed, not only in their own backyard but in whatever markets their customers will go to.Their strategy was the only way they could be a price-maker and not a price-taker. Any enterprise, even with innovations, can only set its own price until cheaper competitors emerge. In Banyan Tree’s case, innovative features – such as pool villas and tropical spa pavilions – are no longer a monopoly for them. If imitation is the most sincere form of flattery, they can take solace in being flattered.But, with competitors emerging, the only way they can remain above price wars is to leverage the brand to generate a price premium and customer loyalty. Branding makes a tremendous difference in creating competitive advantage. Much of their decision-making regarding a new venture is determined by its impact on their branding. This imperative for survival, rather than vision for success, is the fundamental driving force behind Banyan Tree, against their competitors.

Impact of Culture on Health Essay

* What do we mean by culture?   * Culture is one of those concepts that most people seem to intuitively grasp, yet cannot define clearly. * The process of categorizing groups of people as others (other than one’s own group) is a common feature of the way human beings think, and it forms a part of the whole phenomenon we think of as culture. * There other uses of the term culture that can confuse the situation – for example, saying someone is more cultured than the other, referring to some concept of high/elite culture, expressed through personal manners, education and knowledge, involvement in or familiarity with artistic activities such as opera, modern art, calligraphy, dance or theater – that is contrasted to pop culture. * Definitions they share the basic components, existing as a kind of whole and links many kinds of aspects of life and social structure within a group or society; it refers to the relationship between what people know and believe and what t hey do; it is acquired and shared, more or less, among members of the group or society and transmitted to members of the group/society over time. * The Classic Definition: Cultures is said to be that complex whole which includes knowledge, belief, art, morals, custom, and any other capabilities and habits acquired by man as a member of society (E.B Taylor, 1871) * The Symbolic Definition: Human culture is a kind of symbolic text, in which behavior, objects, and belief interact together in a kind of ongoing dramatic production that represents issues and concepts of meaning fr a particular society * Members act as characters in this grand drama and what goes on (plot) only makes sense in reference to an underlying interpretive framework. * Culture as an Ideology: Equate the concept of culture to a kind of dominant ideology or to beliefs, social institutions, practices, and media representation associated with particular configurations of power. * Discourse at any point is linked with a configuration of power and the rules for interpreting what is or is not a valid statement. * Culture Materialist Definitions. Viewing culture primarily as a system of belief, practice, and technology directly tied to economic activity or to the adaptation of a people to a particular physical environment. * Linguistic Definition: thinking of a culture as a type of language. Speakers of the language may use differently, to create slang, irony, humor, or even poetry OR they make break the rules to create a particular effect. BUT it is still the same language and underneath the language is some shared base of understanding about the nature of existence and day-to-day life. * Mental or Cognitive Definitions: Construct of culture as something primarily in the mind of people within a particular group, a kind of shared conceptual framework that organizes thought and behavior. From this perspective, culture is not so much about what people do, but abo ut what they think and how that determines what they do. * Culture and Biocultural: Think of culture in relation to the human condition is to understand humans as biocultural. It is something that is imposed on the biological world by a society or group of people who have, over many years, developed a system of beliefs and practices. * How can we define the people who share a particular culture? * Is it a political definition? (most cases no) Is it a geographic boundary? A social boundary? Is it religion? * Culture is not fixed but evolves as people from one society or group come into contact with other people or as they change over time, their culture changes. * What do we mean by health? * Free of disease – absence of pathogens and healthy immune system * Body functions normally – organs, nervous and other systems function as they should * Free of injury and other problems * Eats healthy foods – food that provides essential nutrients and is free of substances that cause damage to bodily functions. * Engage in healthy, preventive behavior – basic hygiene, immunizations, sees a doctor * Avoids risky behavior * To be in reasonable physical shape. * To be in a stable mental state to be happy, satisfied with life, get along with people * General well being * In some parts of the world, criteria defined by other cultures can interfere with biomedical standards. * To obese can be a sign of wealth or in the case of females, fertility, maternal capability and warm personality. * Rites that often involve what we might call â€Å"health risks† yet they are understood to be good and absolutely necessary to proceed to the next life stage. * To understand diverse concepts of health and healthy behavior, it is necessary to think of health in a broader way, beyond biomedical. * Health is often very close to ideas within that culture about being well. Chapter 3: Ethnomedicine I: Cultural Health Systems of Related Knowledge and Practice. * An ethnomedical system can be defined as: an applied cultural knowledge system related to health that sets out the kinds of health problems that can exist, their causes and (based on their causes) appropriate treatments – as an interrelated system of belief and nature. * It is of key importance when thinking about the cultural aspect of ethnomedical system is that across cultures there are different answers to all of these questions, from the range of potential health problems, to causes, to treatments, as well as the closely related question of what kinds of individuals are qualified to provide treatment * Human beings are biocultural some theorists have found it useful to make a distinction between disease (abnormal biomedical state caused by pathogens or physical anomalies) and an illness (a culturally defined state of not being well, with many culturally defined causes including biomedical). * Disease and illness may or may not refer to the same phenomenon. * Functionally, both systems have the same kinds of elements and in both cases there is a linkage between the elements. The differences have to do with the specific content, and the means by which cause is determined (with respect to cause – in the biomedical case, that includes both research and clinical diagnosis.) * Where the biomedical system categorizes unwell states based on physical symptoms linked to biological causes, the nonbiomedical system may have its classification on combinations of emotional and physical manifestations links to the spiritual causes, disruption in harmony, imbalance in a person’s lifestyle or an improper mix of substances and forces. * Personalistic system – disease is due to the â€Å"active, purposeful intervention of an agent† where the ill person is the object of action by a sorcerer, spirit or supernatural force. * The general pattern of treatment is to block/counter the spiritual agent with spiritual forces in support of the patient. The center of action (in terms of cause or treatment) is not necessarily within the patient, but in the supernatural world. * Naturalistic system – disease is explained by the impersonal actions of systems based on old historical systems of great civilizations. Illness arise when people are out of balance physically, spiritually, or in some other way. * The pattern of treatment is to restore balance through various combinations of herbal medicinal, meditation, diet, lifestyle changes, or other actions. * A very important principle to remember is that a given social or cultural group will rarely operate in reference to a single ethnomedical system. The norm for most people is multiple and coexisting ethnomedical systems of some blending of elements from various types of systems. One system may be dominant, but aspects of other systems are also likely to be included. * The Placebo Effect and Role of Belief – placebo effect the tendency for treatments and pills to have no biochemical or biomedical effect to cause improvement in patient health symptoms. This occurs because of the belief that the treatment or pill has curative properties or because of the ritual process of going to a doctor itself. * Ethnomedical Systems: Non-Western Examples * Ayurvedic Medicine (India) * Originates with ancient Vedic culture in India and focues on prevention and a holistic concept of health accomplished through the maitenence of balance in many areas of life, including thought, diet, lifestyle and the use of herbs. * Body is comprised of 3 primary energy types called dosha each represents characteristics derived from the 5 elements of space, air, fire, water and earth. * Vata subtle energy associated with movement * Pittaconnected to the body’s metabolic system * Kapha associated with body structure * Cambodian/Khmer Health Belief Systems * The traditional system shares some aspects in common with Chinese and other Asian systems in the emphasis on balance. Illness may be attributed to imbalance in natural forces. This is often symbolized or expressed as the influence of wind or kchall on blood circulation illness * South African Health Belief Systems * Among the Shona and other peoples, one aspect of a naturalistic system is understood to be related to the presence of a nyoka or snake in the body. Movement of the nyoka is related to many diseases, including diarrhea, stomach ailments, sexually transmitted infections, epilepsy, mental retardation and others. * Health Belief Systems in Latin America and the Carribbean * Espiritismo common in Cuba and Puerto Rice, synthesis of Afro-Caribbean, French, and possibly U.S. spiritualist. The belief system is that there is both a supreme being and a world of spirits with influence on health that can be accessed through a medium, typically in a group sà ©ance-like setting. * Santeria also found in Cuba and Puerto Rico, blend of West African and Catholic traditions. It is based on the idea that there are many spirits called â€Å"orishas† who are connected to the supreme being and who can be appealed to help in various dimensions of life. * Curanderismo founded in many parts of central/latin America; a healer or curandero makes a diagnosis using tarot-type cards or by sweeping a broken egg or other object across the body of the patient. The idea is that there is a supremem/higher power that is the source of energy, and the curandero is the instrument of that higher power. * Western Example – the biomedical system is primarily based on a classification system tied to biological phenomena – the action of pathogens (viruses, bacteria), cellular or other biomechanical malfunctions, injuries/system damage, and others. Treatment is, of course, directly connected to generalists or specialists trained to address specific kinds of biomedical phenomena. Chapter 4: Ethnomedicine II: Cultural Systems of Psychology and Mental/Emotional Health The Cultural Construction of Mental/Emotional Illness * Anything defined as an abnormal mental/emotional state is also likely to involve a cultural judgement and therefore may say a lot about cultural values and beliefs as a whole at particular moments in history * Ex. drapetomania – the disease causing negros to run away. It was thought to be a curable disease of the mind, involving sulkiness and dissatisfaction prior to running away, that could be brought on when white slave owners trated slaves too much like human beings, or on the other hand when they were overly cruel and brutal. * Ex. dysaethesia aethiopica – characterized by a state of half-sleep and a physical or nervous insensibility that caused them to behave like â€Å"rascals† * DSM – reference book for mental conditions that are viewed in Western/biomedicine as abnormal, with detailed descriptions of the etiology, symptoms and treatment for each condition. While it is based on scientific/clinical research, the symptoms and descriptions for many c onditions offer a fascinating glimpse of the way in which such conditions can be shaped by cultural expectations and changes in such expectations. * Ex. Antisocial Personality Disorder the symptoms seem to outline a kind of personality that could be viewed as troublesome if not criminal but the picture changes when context and culture are added. * Ex. ADHD according to the DSM IV, this disorder is characterized by two sets of symptoms – inattention and hyperactivity impulsivity. This is a condition that can cause difficulties and impairs appropriate functioning. But there is room for interpretation. Some elements of hyperactivity and are subjective and depend on culturally related standards for appropriate behavior. The Question of Universal vs. Culture-Specific * Do all humans beings experience the same mental health phenomena or emotional phenomena? * The universalist position would argue that human beings have essentially the same psychological makeup – a position often referred to as â€Å"psychic unity† * The cultural relativist perspective cultures entail unique patterns of thought and behavior. * Combination of both perspectives cultures shape how emotions and mental experiences are constructed, named, and given meaning, and the living patters of specific cultures tend to accentuate particular stressors that may result in mental health issues. * There do appear to be some mental health conditions that occur in some form across cultures, and so could be seen as universal conditions (ex. depression). * Mental conditions that appear unique to one or a few cultural groups can be thought of in 2 ways * culture bound syndromes defined as any form of disturbed behavior that is specific to a certain cultural system and does not conform to western classification of diseases * Many of these patterns are considered to be â€Å"illnesses† and have local names. * Problems with culture-bound syndromes: no suggested steps for how a provider should incorporate cultural factors into the diagnosis or learn what those factors are; overlap between some conditions across cultures; the process of selecting the culture bound system is unclear * Conditions that are prompted by specific patterns of social stress and/or ecological contexts * Ex. In the Saora tribe in India there is a peculiar condition among young men and women who cry and laugh at inappropriate times, experience memory loss and feel like they are being bitten by ants. These young people are considered misfits and are not interested inpursuing the traditional subsistence of farming life. For this, they are under considerable stress due to social pressure from relatives and friends. To solve this problem, a marriage ceremony is carried out in which the disturbed person is married to the spirit. Young person becomes a shaman. * Anorexia/Bulimia in the United States * Fear of weight gain and distorted view of one’s body. This causes people to restrict their eating or binge eat/purge. One of the key contributing factors is the combination of weigh gain during puberty set against perceived social pressure to conform to culturally specific ideals of beauty * Historical Trauma * American Indian/Alaska Native populations have long experienced a range of disparities in health. These peoples suffer from a collective, psychological scar resulting from the experience of violence, culture loss, land loss, discrimination and eventual marginalization that resulted from European colonialism and conquest in the Americas. * Immigrant/Refugee Mental Health Syndromes * Many immigrants and refugee populations coming to the United States and other host countries from civil disasters and other traumatic situations experiences psychological consequences in addition to the stress of acculturation itself. * Emotions and Culture * Lutz and the Ifaluk found that emotions are culturally constructed. Emotions are a daily working phenomenon. Chapter 5: The Moral Dimension: The Relationship of Etiology to Morality in Cultural Beliefs and Practices Related to Health * Cross Cultural etiologies of illness can range from those that seem neutral, like pathogens or genetics, to those that don’t like sorcery or family disharmony * In other words, there appear to be some causes for which no judgment can be made or blame assigned, and some that can be blamed on somebody or something, whether the person who is ill, or another person, or another social institution or group. Culture, as reflected in ethnomedical systems, involves socially produced definitions of what is normal vs. not normal. * When a person experiences some abnormal phenomenon (illness) it could be thought of as: * Abnormal but morally ok not your fault * Abnormal but not morally ok your fault or somebody’s fault. Can result from stigma. * The moral connection to illness is very much related to several kinds of factors: * Cultural conceptions of the individual and the degree to which individuals are viewed as responsible for their condition and their behavior * Most western societies are typically viewed as individual-centric * The degree to which external forces are viewed as responsible for their condition and their behavior * In many cultures, what you do and what happens to you may not originate with you but with other forces. These forces could be attributed to one or more gods, to broader natural forces, to specific spirits, or to sorcery ad witchcraft. The moral source, so to speak, may in part be related to individuals but indirectly. * The kinds of social divisions that exist in a particular society and what those social divisions are held to mean – social class/social stratification, gender, race/ethnicity, religion and other divisions. * Refers to a moral source that is society itself the way in which society creates conditions that make some peole more vulnerable to disease than others or that forces some people into choices (with health consequences) that others do not have to make. * Physical Symbolism of the Disease * If the appearance of the disease looks like the embodiment of a culturally defined malevolence of some kind, people may react to it regardless of whether or not the victim is initially held to be at fault. Alternatively, the appearance of the disease may be seem like evidence that the person must be at fault or is some way selected for punshement, triggereing a kind of after-the-fact blame. * All of these can lead to the stigmatization of people with a particular illness or disease. * Stigma: the discrediting, social rejection or staining of types of people who are viewed as blameworthy in one way or another. It is the social construction of spoiled identity for classes of people viewed as undesirable by some social standard. The exclusion and abuse caused by stigma may even be sanctioned by law. * Illness Behavior * Two kinds of sick roles:   * A set of roles for people who are ill * A set of roles for the other people who interact with the sick person, whether as a healer or family member or even a classmate. * Illness behavior is produced or socially constructed within the framework of a culture. It involves an entire production, in which many players act out their roles and in doing so, work together to produce a result that comes out as the way of a particular illness takes form, and the consequences of that, in a given society. An important result of this and other culturally shaped interactions is to reproduce the culture.

Manet's Le Dejuner sur l'herbe and Bouguereau's Nymphs and Satyr Assignment

Manet's Le Dejuner sur l'herbe and Bouguereau's Nymphs and Satyr - Assignment Example The paper "Manet's Le Dejuner sur l'herbe and Bouguereau's Nymphs and Satyr" compares Manet's "Le Dejuner sur L'herbe" with Bouguereau's "Nymphs and Satyr". Manet’s work is an example of realism because it demonstrates the concepts of realistic within art. It attempts to represent what one would actually be able to â€Å"feel† or â€Å"see† with a sense of shock and demonstration. Manet’s work broke the mold of realism and depicted elements with some surreal aspects in order to highlight the main points behind the piece of work. This resulted in his work being labeled as â€Å"immoral† and â€Å"amateurish† because it was demonstrating the unexpected, while Bougueraeu was praised by critics. Bouguereau actually presented more of what was expected during this time for elements of realism to catch the attention of the audience. Many historians have considered ‘Dejuner’ to be the first modern work of art because it depicts all of th e elements generally present in modernistic pieces. While it presented elements of expected realism, it introduced concepts of modernity into the sphere of artistry, thus paving the way for more modern concepts in art. Impressionism- How did the advent of photography and/or the introduction of Japanese Ukiyo-e prints influence the impressionists in their abandoning of the stylistic characteristics of traditional painting? Choose an Impressionist work from the module to illustrate your answer. Since the Impressionists loved to paint landscapes and portraits like the Dutch Baroque artists of the 17th Century.

A global organizational theory for the 21st century Assignment

A global organizational theory for the 21st century - Assignment Example Organizational theory, in the present era has become imperative for effective functioning of the organization in global environment. Organizational theory provides modern treatment to the managers to perform better task in the organization for attaining specific objectives of the organization and deliver goods or services to consumers in such a way that there is maximization of profit at the end of the transaction.This paper tries to cover the brief description of global organizational theory in the 21st century embracing all the modern management theories. The rest of the project includes all the recent issues related to ethics, politics, cross cultural communication and parochialism and ethnocentricism. Lastly it emphasizes on the results of implementing new things in the organization for global relations and terconnectedness.Organizational Behavior can be defined as the study of what people think, feel and do in and around the organizations. It is the activities of the people who are working together in an organization to reach common goals or objectives. Organization consists of people with attitudes, cultures, beliefs, norms and principles. The Organizational Behavior facilitates the procedure of explaining, understanding, predicting, and maintaining and altering employees’ behavior in organizational surroundings.Leadership in the 21st century brings changes in conceptualize thinking, personal practice, organizational application. Leadership qualities develop in the individuals who have the capacity to influence, motivate and inspire others. 21st century leadership is holistic in nature and is related to mind, heart, spirit and energy of the individuals. Leadership development shifts from the individual to the group of people. In the present scenario, leaders always try to keep them update and overcome the weakness by understanding them (Sandmann & Vandenberg, 1995). Global Organizational Theory An organization is a designed social structure where g roups of individuals work collectively to meet certain common objectives. Organizational theories are the backbone of the field of organizational studies. This has the purpose for analyzing the resources of the organization particularly human resources for understanding the structures, the functions and the properties for increasing the productivity and gratification. It is the study of organizations to solve problems, meet the needs of stakeholders and maximize the efficiency and output.   Classical theory put forward that there is a single way to generate and run an organization. But current theory set diverse approach of the organization based on its size, technical requirements, situation, environment and nature of industry. Since the organizational theories are interdisciplinary in their approach, diverse fields such as sociology, anthropology, economics, psychology and political science are described in this theory. Organizational studies apply facts and modeling with other social science for proper functioning of the organization (ISCID, 2005). Management Theory The modern management theory was evolved in the nineteenth century and in the twentieth century revolution, the management theory changed from traditional theory to the Japanese management approach. Through these theories managers of the organizat

REFLECTIVE PROFESSIONAL ENQUIRY 1 PROJECT Essay - 1

REFLECTIVE PROFESSIONAL ENQUIRY 1 PROJECT - Essay Example Thus they are faced with a responsibility of challenging the disadvantage and the inequality. The oppressive and discriminatory practices faced by the guidance practitioners are in the main social divisions of the race, class, gender, age and also sexual discrimination. (Ali and Graham 1996) In the guidance and counselling practice the practitioners face some barriers and challenges because of an individual’s mental or physical ability. People with various disabilities need some special care and also facilities so that they can be able to work effectively and produce the needed results. In the anti oppressive approach the special provisions for the people with disabilities are put into consideration. This would allow these people to work side by side with the other people who do not have any form of disabilities. (The Disability Rights Commission) The guidance and counselling practitioners discriminate their service receivers on the basis of their physical or even mental disabilities. In the organizations there should be more diverse avenues which should be encouraged so that to encompass all the people including those who have any form of disabilities. On the other hand the society and the practitioners in the guidance and counselling practice are supposed to challenge the way the wants of those who are dominant in the society influence the chances of those with different abilities. (Argyle 1983) In the field of guidance and counselling people who posses various forms of abilities or those with disabilities suffer multiple challenges to the achievement of their human rights. Disability makes it even less likely that the practitioners treat their clients fairly especially those who are not economically independent. The disabled individuals in both the practicing organizations and the society at large are more at risk from abuse and exploitation. For instance in many parts of the world the

Separation of Church and State Essay Example | Topics and Well Written Essays - 2000 words

Separation of Church and State - Essay Example This strategy is applied by those who are as eager to separate church and state, as those who seek to integrate them more tightly. One of the other primary issues that is raised in this debate is the rather practical one as to whether or not church and state are really separated at all. It is suggested that the notions of political liberalism, democracy, and the founding principles of modern states are based implicitly on moral codes and mores derived from religious institutions. Thus, religion and government are not inseparable a priori. The second type of argument given in this vein offers that the increase in the number and percentage of religious practices which exist here in the United States, mandates a level of management if not expressly establishment from Federal, State and local governments. The number of individuals who claim a religious affiliation that is neither Christian, Jewish, nor non-affiliated has risen from 7% to 20% in the past 30 years (Walker 1). While it migh t be the case that such diversity is to be lauded, the legal intricacies that must be navigated to ensure that these various religious practices have the "free exercise" guaranteed to them by the Constitution while simultaneously maintaining supposed "neutrality" on the relative merits of any individual religion (or non-religion for that matter) has become fraught with inconsistencies and difficulties. In this paper I will briefly highlight and discuss some of these difficulties, ideological and practical, philosophical and historical, that have made this issue such an integral part of the national debate for decades. Thomas Jefferson, a founding father and author of the Statute of Virginia for Religious Freedom, was indeed so partial to this document, that the drafting of this document along with his drafting of the Declaration of Independence and the founding of the University of Virginia, were the only three accomplishments he wished to have listed on his epitaph (Owen 496). The document itself is divided into three sections; the first section lays out the incoherence and troubles that compulsory adherence, or support of a religion would create. While Jefferson and other founding fathers were perhaps committed to disestablishment and free exercise, very few of them were "neutral" on the topic of religion altogether. Even from the text of this legal statute, religiosity, if not explicitly religion is evident in the nature and language of the text as can be seen from the beginning of the statute: "Whereas Almighty God hath created the mind free; that all attempts to influence it by temporal puni shments or burthens [sic], or by civil incapacitations, tend only to beget habits of hypocrisy and meanness, and are a departure from the plan of the Holy author of our religion" (Nancy 13). Thomas Jefferson was undeniably "a believer," with all of the connotations and implications that that phrase implies. Thus, when we consider what modern or contemporary concepts are part and parcel of the phrase "separation of church and state" our language today differs in a much more secular direction than Jefferson's "wall" might initially have entailed. Another formative document that reveals the early history and potential mindset of some of the founding framers' view of Church and its role in the state derive from an early Treaty signed

Dans quelle mesure peuton dire que les in&#233galities de salaire Essay

Dans quelle mesure peuton dire que les inégalities de salaire existent toujours pour les femmes en France - Essay Example Au contraire, l'tude montre un cart d'entre 6% (ouvriers) et 68% (chefs d'entreprise) dans les salaires mensuels nets, moyennant 37% tous temps de travail confondus, et 24% pour les postes temps complets. La catgorie avec le moins d'carts est la catgorie des employs (entre 6 et 8%). Les moins bien payes touchent 91% du niveau de salaire des hommes, alors que les 10% les mieux rmunres n'en peroivent que 75% (Observatoire des ingalits 2006). En ce qui concerne la fonction publique, les plus rcentes tudes publies par l'INSEE (2004) montrent un cart de 20% dans le salaire annuel nets pour les postes temps complets. Tandis que les femmes cadres et des employes et ouvrires qui travaillent dans le secteur public gagnent nettement moins que les hommes (entre 20 et 25%), des professionnelles gagnent presque le mme salaire que leurs collgues masculins (20,400 contre 21,900). Ses statistiques sont controverses de par le fait que les vraies diffrences sont difficiles cerner. Dans certaines instances, le statut complexe de la femme franaise entre mre de famille et travailleur rendre difficile la tache de comparaison. L'volution des lois sur le travail (le SMIC par exemple) a fait que les femmes d'aujourd'hui gagnent plus que ses surs d'il y a un demi-sicle (Clark 2000, p.77), mais 80% des salaris qui gagnent le SMIC et moins sont des femmes (Maurin 2000). Cela ne dmontre pas une ingalit de salaire mais une ingalit dans le systme du travail. La culture franaise insiste sur la place primordiale de la femme la maison, en assurant la stabilit de la vie de famille. Puisque des femmes doivent penser aux enfants, soit elles ne poursuivent pas des tudes au-del du baccalaurat-qui leur donne accs qu'aux postes mal pays-o elles ne travaillent qu' temps partiel. Ces ingalits se rvlent par une infriorit de salaire dans des statistiques globales, mais ce qui est plus important retenir c'est que les horaires infrieurs effectus par les femmes ne sont pas reflts par les tudes, donc on ne peut que supposer un cart plus important que ceux reporter par des statistiques officielles. D'autre lment qui rend compliqu la question d'ingalits de salaire est la diffrence des qualifications entre hommes et femmes et leur concentration dans des diffrents secteurs et filires. Les femmes sont plutt concentres dans des filires avec des salaires bas (Gregory et Tidd 2000, p. 36), par exemple, elles sont plutt dans l'administration (secrtaires, rceptionnistes) et l'enseignement (surtout dans la maternelle). SelonMargaret Maruani, sociologue et directrice de recherche au CNRS, cela est la faute de l'ducation, ou les filles sont traditionnellement orientes vers des filires fminines tandis que des garons le sont vers des filires dites nobles telles que sciences conomiques (Maurin 2000). En outre des secteurs de salaire infrieur, les mres gravitent aussi vers les botes relativement petites et intimes (Gregory et Tidd 2000, p.36). En tudiant des secteurs quivalents, on trouve qu'en gnral les femmes occupent des postes moins qualifis que des hommes mme si maintenant elles ont plus d'accs aux mtiers qualifis (Maurin 2000). Mme quand elles se trouvent parmi les cadres suprieurs, son statut et par la suite son salaire n'est pas forcment la mme que ses collgues masculins. Maruani

The Making of Disneyland Essay Example | Topics and Well Written Essays - 750 words

The Making of Disneyland - Essay Example This discussion stresses that beneath this feeling of joy and happiness lay a grim reality that plagued United States at that time. The author’s main argument is the prevalence of racial discrimination in the country. This racism found its way right into Disneyland. The recreational park housed Fantasyland; an area perhaps found in dreams.   However the same park demonstrated the existence of racism, an aspect that can be a nightmare for many.  This paper discusses that the author cites numerous instances that establish the prevalence of racism in Disneyland. At the outset, the author states that akin to the postwar suburbs, Disneyland was not meant for the blacks and other minorities. The theme park was specifically meant for the white, middle class families. The entry fee was exorbitant and therefore only the affluent could afford to visit Disneyland and have a pleasurable experience. The high fee ensured that Disneyland was accessible to an â€Å"economically† ho mogenous group. Disneyland was located near new freeways. However, it was catering to the all-white neighborhoods that had emerged in the San Fernando Valley and Orange Country, claims the author. The author has categorically stated that Disneyland was not meant for the ethnic minority residing in the inner city. The most compelling evidence of racial discrimination inside Disneyland emerges from the fact that Walt Disney did not employ African Americans at the park. This policy continued till the civil right protests of 1963.

Source of error Lab Report Example | Topics and Well Written Essays - 500 words

Source of error - Lab Report Example It is expressed by the equation: A source of error is described as any factor that affects the final result of an experiment. However, careful evaluation of a source of error makes it possible for experimenters to improve on their techniques. One source of error in Newton’s second law of motion is found in the incomplete definition, this is because gravitational force usually causes mass to speed up. In Newton’s definition, he excludes mentioning the effect of gravitational force as a co-effect to the variables. Therefore Newton’s law can also be expressed as; Secondly, a source of error found in the law is the systematic failure to account for constancy in change as the net force changes. It is predicted that the speed of an object mass increases constantly when the net force acting on the object itself changes. For example in these calculations; In addition, the third source of error in this law is found in the systematic or random environmental factors where Newton did not account for possible effects of environmental condition for instance temperature and how they affect the final results. For example when measuring the mass of a stone, we avoid highly ventilated rooms and use small strings on a pulley instead of large ones to minimize the percentage error. Moreover, parallax and experimental apparatus errors is a common source of error in experiments, for instance when the observers eyes is not in proper alignment with the scale the mass recorded will be faulty. It is advisable to use the null difference method instead of measuring mass directly thus creating a sensitive measuring instrument. Finally, a source of error in Newton’s law involves the rate of variation of a body which is directly proportional to the applied force and follows the direction where the force acts upon. This force as earlier said is not in

Different Worlds in Family and Outside Essay Example | Topics and Well Written Essays - 1000 words

Different Worlds in Family and Outside - Essay Example I spent 11 years of my childhood in Iran and life offered me both its good and bad sides. I was a well-behaved child but at times I was a problem for many people including my teachers and fellow students in school. My parents from time to time taught me good habits especially respect for people regardless of ethnicity or race. They taught me the values of working hard and reaping where I sow and dedication to everything I set myself to do. Throughout my life, I have had many friends basically because of my good public relations skills. I have since left Iran and currently living in the United States where life seems quite different and to be successful one need to be more serious and focused. Technology, infrastructure, health services, and many other areas are more superior to those back in Iran. I was however not that badly off in respect to technology together with my brother and this has helped me to cope well with the new life. My brother and I have had numerous conflicts with o ur parents based on the decisions they make or we make concerning our lives. They are obviously from a different generation that does not understand the world has changed to a more liberal society. All the same, disrespect to one’s parents is a taboo as dictated by our culture... I have no reason to hold on to my cultural orientations in this new land as other immigrants seem to have fully integrated with the American way of life. I have a goal of ensuring that my life in the United States will translate to a good life for the rest of my family members wherever they are. Am thankful to my family for raising me to be the person I am today. They taught me how to speak, walk and above all, how to be a good human being. I learned how to cooperate with others while doing family duties and this made family life quite exciting. I also learned how to love and dedicate myself to family matters, communicate well and respect all especially older people. Our society does not allow women to contribute towards family bills as a sign of respect to them. I was taught to help those how are in need. I am also thankful to my American high school classmates who helped me to learn English since it was a new and difficult language for me. They made it interesting to learn about ne w culture and behaviors.

Effects of Social Problems Symptoms Essay Example for Free

Effects of Social Problems Symptoms Essay The symptoms of social problems among teenagers in this day will give you an impression of the enormous impact and in the individual, society and the State. Teens on this day is the main asset and it is essential in the development of the country at the time to come. Effect of long term and short term will surely apply if teenagers and society on this day does not know how to menanganani problems that exacerbated the tapered, this makes the formation of identity and the glory of the morals of our societys eyes fragile self. Morals is mirrored themselves for personal and individual. If the individual has a bad character, then that personal individual will also be bad. Teens who have bad attitudes, and may give the impression to oneself, family, community, and country. One employee who was born this mortal circle like a white cloth sesuci no kotoranya, it is it is up on the individual it how he wants to mencorakkan his life. Individuals who mencorakkan himself with a good character will be seen noble and high, as opposed to the individual who mencorakkan himself with negative things will be perceived by the public and angle dicemuh round. For someone who had the title of Muslims are predominantly teens, good morals should be decorated with the things of faith and devotion to God. Instead, the muslim teenager kebanyankkan on today is not in accordance with the teachings of islam, by contrast, Nations and religions humiliating the country. Cannot be disclaimed warranties are also symptoms of social impression this gives a deep impression on a persons teens. Families play a role that is very important because of the happiness and harmony of the institution of kekeluargaanlah something that society was formed. The collapse of the family institution will cause a loss of happiness and harmony experienced something of the community. The morals of an individual good and noble juveniles comes from a family institution that harmony and happy. Therefore, the collapse of morals in the family institution will give a great impression upon the happiness and harmony of the family institution. something As a result of his careless harmonian in family a family no doubt will be the enactment of penceraian. This will make the future children will be left unattended and not well maintained, beyond missing site dependent and bermanja. The effect the enactment of social problems such as drugs, addictive lepak cultures, prostitution, gambling, same-sex relationships and other issues. Falls and ups something the State, religion and the nation at present is to see morals and moral thing for society. The disclaimed warranties not the morals of adolescents in todays highly membimbangkan society. If this is not dammed by the party – the party that, chiefly by the Empire, then it is not surprising, someday will come our society will crumble and collapse the morals of adolescents – Malay teen will chiefly rosak and perish. However there is the sharpest impression that will be seen on teen attitudes, and presumably today is not dammed quickly. People in this country will be porak-peranda, were divided and not United-ECE. As a result the bad feelings and prejudices will exist within the community. The nature of each curiga-mencurigai will be enthroned in the hearts of the people. This impression when menberi goes pergaduhan in the community. The incoherent issues will exist if pergaduhan this involves between two clans. As for the crime levels in the community will also increase to which this is due to the levels of moral collapse among teenagers has increased. The main implications against the State if the symptoms are not social ditengani soon will lead the country will lose the leadership generation upholstery in the future. This will make the countrys development will be terbantut kerancakan and State socioeconomic data into humid country because his social and moral collapse of the symptoms is high among the public. This makes the case for the crime levels in the country will also increase in line with increased social symptoms he while enhancing the perbelajaan of kos to reduce rates for the crime. Beyond the evils outside evils will seep into the country if the young generation today dont know keep their morals. And, the main impression is that teens today are predominantly of Islamic morals teenagers crushed and then view rosak Gentiles against religion that we anuti on this day surely gone Askew and bad.

Evaluation of E-Learning Program

Evaluation of E-Learning Program Chapter one Introduction Nowadays, higher education is experiencing big challenges driven by many emerging trends, among which is the introduction of the means of online learning. Accordingly, many universities all over the world are taking different moves to cope with the new requirements; some universities were established as purely online learning providers, other conventional universities launched new online programs, and some introduced online learning programmes to enhance some of their already existing programs. E-Learning redefines the teaching/learning processes and the overall learning environment. It changed the old university system to a new set of practices by introducing significant changes in the roles of its main key players; learners, faculty members, and the institution as an entity (Mendenhall, 2001). The change which e-learning brings to higher education, accompanied by its vast spreading as an accepted learning delivery mode, has been always questioned by its components who tie this type of learning to poor quality. Therefore, studying the different aspects of evaluating the quality of e-learning has been rising as an issue that is worth researching and enhancing (Kistan, 2005; Wirth, 2005). A big range of perspectives on what factors to address when evaluating the quality of e-learning has been developed. Nevertheless; most of those studies either addressed a few factors pertaining to a single aspect or dimension (Ally, 2004) or addressed multiple aspects but without looking at the e-learning institution comprehensively (Cohen and Ellis, 2004). In view of the lack of a holistic framework of factors to evaluate the quality of e-learning programs, the aim of this study is to hopefully contribute to the body of knowledge in this area, by developing a framework for the evaluation of quality in e-learning programs. Research objective: The main purpose of this study is to evaluate the quality of e-learning programs through investigating the related critical factors that have been identified by researchers and practitioners of this field. It also intends to examine the relevancy and importance of such frameworks within e-learning practise in Saudi Arabia. The study aims also at understanding how the key learners and faculty members differ in perceiving the importance of such factors on impacting on the quality of an e-learning program? Research Question: The research intends to answer in broad perspective the following questions as well: What are the factors which affect the quality of e-learning? In this question the researchers are trying to address the quality factors which affect the success of E-learning in Saudi Arabia based on 12 factors that have been addressed from the literature. How can we increase e-learning practice in Saudi Arabia? The second question to know is whats the best way to increase the number of E-learning practise in Saudi Arabia and what do learners think based on their experience. Dissertation structure: This dissertation includes six chapters in addition to its introduction. Below is a brief description of each: Chapter two; outlining the background information of the research to put the reader into the perspective of this study. The chapter includes a discussion of the emerging trends in higher education that have pushed for the introduction of e-learning and discusses broadly the quality issue in this type of learning. Chapter three; covers the literature review of e-learning, i.e. critical factors for evaluating the quality of e-learning programs. The chapter starts with identifying the distinctions between e-learning and traditional education, discusses in detail the definition of the Quality concept in higher education generally, and in specific e-learning. Chapter four; Cover the research methodology such as the process of data collection and analysis which will be used. Chapter Five; we will be describing and analysing the data and present the data gathered. Results of the analysis are then discussed. Chapter six; this chapter summarizes the study, lay out the conclusion and ends up with recommendations for future research. Bibliography Research Methodology: In this study the researcher will to collect his data by the quantitative method where a questionnaire will be designed based on the factors which have been discovered from the literature review and then will be sent to random group in Saudi Arabia. The Data later on will be analysed to show the result and the findings. Saudi Arabia Background: Saudi Arabia which is the birth place of Islam and home to Islams two holiest places, Mecca, and Medina, is located in the Middle East bordering the Arabian Gulf and the Red Sea. The kings official title is the Custodian of the Two Holy Mosques. The modern Saudi State was founded in 1932. It is a large Middle Eastern nation that ranks as one of the worlds leading producers of petroleum, and exports more oil than any other nation. The government is of a monarchy type and the monarch is both the chief of state and head of government, and administratively it is divided into 13 provinces, with the constitution governed according to Islamic Law. The countrys legal system is based on Sharia law and several secular codes have been introduced. Commercial disputes are handled by special committee. Saudi Arabia has an oil based economy with strong government controls over major economic activities. It possesses more than 20% of the worlds proven petroleum reserves. It not only ranks as the largest exporter of petroleum, but also plays a leading role in OPEC. The petroleum sector accounts for roughly 75% of budget revenues, 45% of GDP, and 90% of export earnings. It is believed that about 40% of GDP comes from the private sector and roughly 5.5 million foreign employees play an important role in the Saudi economy, particularly in the oil and service sectors. The researcher carried out this research in Saudi for the following reasons which are described in detail. The access: as the researcher is a Saudi national and has good access to the people in Saudi Arabia where he can collect more information and find a better response rate than carrying out research in any other place. The Language: The researcher is multi lingual as he can speak Arabic and English fluently, therefore he will not face any problem in collecting the data The Information: The researcher understands the situation in Saudi Arabia which enables good research as he will not spend too much time understanding the situation and its cultural factors. The Organisation of the Education System in KSA The education system in Saudi Arabia has five divisions. They are: kindergarten for children from three to six years old, elementary (6-11), intermediate (12-14), secondary level (15-18), and university level (typically 19-24, depending on the subjects studied, and the form of higher education). The secondary stage is the final phase of general education in the Kingdom. It is a three-year period, following on from the intermediate stage. Students are admitted to this stage if they have obtained the intermediate stage certificate. Normally students follow secondary stage education between the ages of 16 and 18 years. This stage is considered the most important period in the general education ladder because students who successfully complete this stage are eligible to join any higher education institution. The administration of the education system in the Kingdom of Saudi Arabia is highly centralised. All educational policies are subject to government control and supervision by the Supreme Council of Education. Textbooks and teaching tools are uniform throughout the Kingdom. The four principal authorities responsible for education in the Kingdom of Saudi Arabia are: the Ministry of Education; the General Presidency for Girls Education; the Ministry of Higher Education; and the General Organisation of Technical Education and Vocational Training. Conclusion In this chapter we gave a sample overview about the research and the reasons for carrying out this research such as the lack of understanding in the practice of the E-learning program in Saudi Arabia. The research is trying to develop a good understanding of this and the information of other studies carried out in similar fields of the success factors of the quality of E-learning in Saudi Arabia. Also in this chapter we have described the dissertation structure and the research questions which are going to measure the main factors for the success of learning Quality. Finally the Saudi Background has been analysed to give the reader the information to understand where the study has been carried out and why. Chapter Two Introduction: The main objective of this chapter is to put forward the point of view of this study by laying out its background information. The chapter starts with presenting the emerging trends in higher education that have lead to the introduction of e-learning. It then continues by explaining the quality issue that is associated with this type of learning. The chapter also includes an overview of the background information about e-learning in Saudi Arabia. Education An overview: According to a recent publication by UNESCO, the education sector in general comprised of all of its components including higher education is experiencing new trends that exert on it new pressures and challenges (Hernes, 2003). Those trends are either classified under demography, such as the continuing growth and increase of population, particularly young populations, migration between countries, and increase of life expectancy, or are due to globalization where nations in general and learners in particular flow across borders without limits, allowing learners to have easy access to the best universities in the developed countries. Finally, perhaps the most important trend is knowledge growth accompanied by advanced information and communication technologies which have changed forever the way information is obtained, stored, used and displayed. Despite the divide between one country and another, or within the same country, more knowledge development opportunities have been created. Information technologies offer the possibility of modularization and customization of education through the use and re-use of learning objects focusing on learners, the possibility of engaging learners more than ever and therefore changing the role of the faculty from a teacher to a facilitator. In response to the challenges described above, the growth of the e-learning programme with its different modes in higher education is apparent and best reflected by the increasing number of e-colleges and e-universities, or the increasing number of higher education institutions that introduced e-learning programs and definitely by the growth of enrolment rate among learners. A study of e-learning in the United States in 2005, suggested that e-learning is penetrating the higher education institutions both in size and breadth and that e-learning is part of the mainstream of higher education. Figures of the study showed that sixty-five percent of schools offering graduate face-to-face courses also offer graduate courses online. Sixty-three percent of schools offering undergraduate face-to-face courses also offer undergraduate courses online. Among all schools offering face-to-face Masters degree programs, 44% also offer Masters programs online. Among all schools offering face-to-face Business degree programs, 43% also offer online Business programs. The same study showed an increase of around 20% of learners enrolment rate compared to the previous year (Allen and Seaman 2005). For different reasons, those statistics do not seem to be applicable to other countries. The USA is certainly the worlds largest provider of e-learning; however the market for e-learning and lifelong learning is also growing in Europe. Moreover, the Arab world, which represents 5 per cent of the worlds overall population, has entered the 21st century with a striking statistic, which shows that it has only 0.5 per cent of the worlds Internet users. This obviously impacts on the number of its e-learning initiatives and enrolled learners in such type of learning systems (UNDP, 2002). Using Computers in Learning: These days, computers have become an important educational tool kit. Many educational organizations and training centres rely on them to deliver information and learning knowledge. However, using computers in education has a long history and is deep-rooted in the field. The idea of using computers in training first appeared during World War 2, when the US military trained farmers to use weapons and other equipment via this systematic approach (Horton, 2000). The first real use of the computer in educational organizations was seen in the 1960s, when the University of Illinois together with the Data Corporation developed the PLATO system. PLATO is a system which enabled the learning and understanding of complex subjects. Apples Macintosh and Microsoft Windows operating system have since provided a standard platform on which programmers can develop training programs (Horton, 2000) Definition of E-learning: E-Learning refers to the employment of information and communication technologies to support the development and delivery of learning in academic and professional development institutions. E-Learning is used widely with other terms such as online learning, technology-mediated learning, web-based learning, computer-based learning, etc. Several definitions of e-learning have been developed reflecting the diversity in its application, used tools, and associated technologies. Whatever definition was used, the meaning of e-learning always contains two fundamental terms; Learning and Technology. In one way or another, all definitions of e-learning indicate the learning that takes place with the support of multimedia objects, the internet and technological applications as a delivery mode. One of the highly used definitions of e-learning is: â€Å"Education via the Internet, network or standalone computer; it refers to using electronic applications and processes to learn, where communication and content is delivered via the Internet, intranet/extranet, audio or videotape, TV and CD-ROM etc as appropriate (LTSN Generic Centre, 2004). A recent definition that uses the terminology of higher education institutions was laid out by Ally (2004) who defines e-learning as: The use of the Internet to access learning material; to interact with the content, instructor, and other learners; and to obtain support during the learning process, in order to acquire knowledge, to construct personal meaning, and to grow from the learning experience. According to Horton (2000) E-learning is a general phrase that has several definitions. However, the comprehensive definition that covers all aspects of e-learning is what Ruth and Richard offer: â€Å"E-learning is defined as instruction delivered on a computer by way of CD-ROM, Internet, or intranet with the following features: Includes content relevant to the learning objective. Uses instructional methods such as examples and practice to help learning. Uses media elements such as words and pictures to deliver the content and methods. Builds new knowledge and skills linked to individual learning goals or to improve organizational performance† Feature of E-learning: Eaton (2001) outlines that e-learning is characterized with the following features: Computer-mediated classrooms: faculty members and learners communicate through the computer, making face to face interaction less frequent. Separation in time between communications: communication between faculty members and learners can also be in asynchronous modes. Availability of services online: learners are not only provided with online learning experience but also with online services such as advising, registration, and library services. Distinction between e-Learning and Conventional Education: To understand the quality of e-learning requires a full understanding of how this type of learning differs from the conventional style of education and the changes it brings to higher education institutions. This section presents in a broad perspective the distinctions between e-learning and traditional education which shape higher education nowadays. Such distinctions will be taken into consideration when materializing a definition for quality in e-learning, and deciding what to be taken into consideration for evaluating the quality of this type of learning. The following areas were highly repeated in the literature as key distinctions between e-learning and traditional education: Educational Changes: McLaughlin and Oliver (2000) believe however that new technologies have a positive impact on the learning environment where more choices for forms of learning are provided to the faculty and learners. This includes the delivery and presentation of content in more flexible way and a variety of modes, the provision of interactivity, engagement, communication, feedback, and communication and collaboration tools. Weller (2000) sees that those types of new choices will facilitate the quick use of courses for easier customization and individualization resulting in more satisfied learners. Change in Faculty Roles: With the growing amount of knowledge and information every day, and the availability of a huge amount of content over the internet, faculty members will not continue to be seen as the source of knowledge, instead, according to Cashion and Palmieri (2002), faculty members are expected to direct learners where to find the most relevant knowledge and provide them with tools that teach them how to learn. Different Types of Learners: Oblinger and Oblinger (2005) have referred to young learners of today as the â€Å"Net Generation† who grew up being familiar with technological products and facilities. Internet access, computer and electronic games have been a daily activity of learners lives. Learners today have different expectations with respect to their learning styles; they prefer to experience things instead of reading or hearing about them, they expect immediate response to questions or actions, they appreciate interactivity and dialogue (Pashuk, 2005). Learners of today consider themselves as customers who demand to be served high quality services. They have consumers attitudes towards their academic program and any of its services (Wager, 2005). E-Learning institutions should be arranged to different types of learners, not only in their preferences and expectations but also in their level of variety. Change in Administrators Role: Administrators of an academic institution are usually referred to as staffs who are not participating in direct teaching or research work, their role is usually to assure that the institutions systems are running properly. Administrators are responsible to create, maintain and improve an environment that helps learners and faculty achieve their academic goals. Administrators of an e-learning institution can be involved in selecting, orienting, and preparing qualified faculty for courses, administer and manage the technological facilities at the institution, provide different types of faculty and learners support from the technical helpdesk; library services, financial aid, etc. Administrators can also be involved in the planning, quality assurance, and performance management of an activity to help the institution serve its learners better (Williams, 2003). Reliance on Infrastructure: Although e-Learning is basically about learning rather than about technology, the technological infrastructure of e-learning programs is still the critical and primary component of the education systems. E-Learning is characterized by its high independence on the validity, and reliability of its infrastructure, which has the role of facilitating and providing accessibility of the learning/teaching process and its support services between faculty members and learners (Pashuk, 2005). Institutional Demands: E-Learning institutions must set up their systems, policies and procedures to deal with issues like data security from both internal and external threats as well as copyrights from the learners, faculty and the institutional perspectives. Developing a high quality online course will not only require the intellectual contribution of faculty members, it rather involves other key team members from the same institution or from partnered institutions. Copyright issues are usually linked to revenue sharing models, especially when the course developers are contracted or granted any incentives (Mendenhall, 2001). Advantages of using E-learning Methods: As we know, traditional education requires effort, time and money that can lead to some difficulties in achieving the goals of learning. On the other hand, e-learning contributes to the spread of knowledge among people around the globe by easy, fast, and comfortable means, that helps people to attain their personal learning objectives. As a result, several educational organisations have proceeded along the e-learning approach to facilitate and improve the process of learning. In this section, several advantages of using an e-learning approach will be discussed. The author has divided the advantages into two main categories, advantages for learners, and advantages for instructors. Advantages for learners: According to Mayer (2003) he has concluded the common advantages that learners can gain from e-learning. The following list illustrates the main advantages for learners: â€Å"Learners can get the best instruction available â€Å" The wide popularity of the e-learning programme makes learning more flexible and gives freedom to learners to choose the best course available which fits their needs. â€Å"Training occurs just in time†. Web-based training is available 24 hours a day and 7 days a week which allows learners to study when they need it without any conditions or constraints. They do not need to wait for training sessions or a specified time to attend. â€Å"Learners set the pace and the schedule†. Learners can study at their own time; learners can take as many lessons as they need depending on their time and their plans. For example, some of them may wish to study full-time while others prefer to study a few hours a week. â€Å"Learners get better access to the instructor†. Communication with the instructor(s) through web based e-learning systems can be more effective than the traditional classroom approach. â€Å"Training adapts to the learners style† Many different learning styles can be incorporated within an e-learning environment, and the learner is able to adapt to a style or series of styles which they prefer and in the way they feel is most efficient. â€Å"Learners get immediate feedback† There is no need to wait while for the results of the exams, or games. The results can be obtained immediately. â€Å"Learners are treated more equally† A degree of anonymity is ensured, therefore personal characteristics are not considered. â€Å"Saves money and time for learners† Hidden costs are eliminated in that here are no travelling expenses, parking fees, etc. It is also efficient for time in that almost all the time is spent on learning and no time is wasted on travelling. â€Å" Produces positive side effects† Learners are constantly improving their other skills, such as general computer skills, various internet technologies and how they apply them in their jobs. Advantages for Instructors According to Mayer (2003) the most common advantages for instructors can gain from e-learning are: â€Å"Instructor can teach from anywhere† Instructors are able to teach the course from any location in the world. All they need is connection to the internet. â€Å"Instructors travel less† Almost all the time is spent on planning, producing and publishing courses with no time wasted on travelling to attend. â€Å"Course content can be dynamic† Instructors have the opportunity to deal with course matter at any time and in any place such as home, office etc. â€Å"Instructors save time† Time consumed in preparing the course document such as handouts, having course paper printed etc., are eliminated. Conclusion In this chapter we have covered a wide range on academic study in order to understand this subject, starting with the definition of E-learning and what do we mean by E-learning, followed by another important part which is what is the difference between E-learning and Conventional education. Also the researcher has included a brief explanation concerning the history of E-Learning and the feature of E-stand and its practise. Moreover, we can see that based on the literature there are many advantage of E-learning for the learner. For example, he can study from anywhere and at any time which is the flexibility of E-learning and also there is an advantage for the instructor as he can also teach from any place and with a flexible time schedule. Chapter three Introduction: In order to understand what constitutes quality of e-learning and the critical factors that should be addressed when evaluating this type of learning, an understanding of the distinctions between e-learning and traditional education needs to be attained. Therefore the first section of this chapter is dedicated to exploring what changes have been brought to higher education by e-learning. This chapter includes a literature review for to explore what has been recognized by the researchers and practitioners of this field as key factors that affect the quality of e-learning programs and institutions, and therefore should be used to evaluate this type of learning. A list of highly rated and most repeated factors was then generated and categorized to form the basis for a comprehensive framework intended for evaluating quality of e-learning programs which will be used later in the empirical research. Quality in E-learning: A range of perspectives on what defines quality in e-learning, and what should be considered when evaluating the quality of e-learning has been developed. Some studies have addressed few factors pertaining to a single aspect or dimension, and some have developed frameworks for evaluating the quality of e-learning addressing many aspects. During those studies many different approaches were adopted ranging from surveying learners, faculty members, designers and policy makers for their views, building models for effective e-learning, and constructing camps that contextualize and debate the e-learning environment (Brennan, 2001). Despite the important contribution of each of those studies, a complete framework for evaluating the quality of e-learning couldnt be found. Developed frameworks either addressed the quality of the e-learning program with an emphasis on the classroom environment only, or overlooked some important aspects, such as the impact of the institution on the quality of e-learning programs (Cashion and Palmieri, 2002). E-Learning has been addressed by governing or accrediting bodies which developed quality standards, principles or frameworks. Such standards however, were developed to help institutions plan for their e-learning programs (Cashion and Palmieri, 2002) or as a self assessment tool, therefore they usually address in general perspective quality standards, academic standards, standards of competence, service standards and organizational standards (Harvey, 1999). According to Vlasceanu et al (2004), the definition of quality in a higher education institution differs with the changes in: The interests and needs of various types of stakeholders The institutions own inputs, processes, outputs, purpose, mission and set of objectives The characteristics and attributes of the academic world The historical evolvement and development of higher education Revisiting the changes that e-learning brought to higher education especially to the role of its fundamental stakeholders, learners, educators and administrators, it perhaps becomes logical when we look for a definition of quality as a concept, to consider these stakeholders first. For this reason, a growing literature in the field of e-learning tends to define quality of e-learning programs as the degree to which principal stakeholdersà ¢Ã¢â€š ¬Ã… ¸ needs and expectations are consistently satisfied, referring to the learners and educators (Kistan, 2005). Success factors: Critical success factors (CSFs) are key areas of performance that are essential for the organisation to accomplish its mission (Rockart, 1979). Managers implicitly know and consider these key areas when they set goals and as they direct operational activities and tasks that are important to achieving goals. However, when these key areas of performance are made explicit, they provide a common point of reference for the entire organisation. Thus, any activity or initiative that the organisation undertakes must ensure consistently high performance in these key areas, otherwise the organisation may not be able to achieve its goals and consequently may fail to accomplish its mission. The term â€Å"critical success factor† has been adapted for many different uses. Familiarity with the term is often presented in the context of a project or an initiative. In this context, CSFs describe the underlying or guiding principles of an effort that must be regarded to ensure that it is succes sful. Clarity of course goals: Not surprisingly, there has been consensus in the literature that in order to assure the quality of the teaching/learning process, designing a course should start with explicit outcomes that identify the expectations from learners and the faculty from the very beginning. Learning outcomes which usually drive the effectiveness assessment process of courses should be also challenging and linked directly to the institutions overall goals and objectives. (Mayer et al 2000) faculty members have to adjust course content by selecting appropriate learning styles to achieve course goals and learners needs. Learner Interaction: Interaction is one of the most widely mentioned factors in the literature in relation to its impact on the quality of e-learning programs. (Moore, 2002) Interaction in the e-learning environment compensates for the loss of direct and face to face contact between learners and their faculty member or colleagues. Moore (1989) has identified three types of interaction: Interaction between faculty and learners, which is considered to be the most vital component that creates an effective learning environment upo

Accounting Concepts for Borrowing Costs

Accounting Concepts for Borrowing Costs Abstract To prescribe the accounting treatment for borrowing cost incurred irrespective of its nature either capital or revenue and to interpret the said accounting standard in a fairly manner with the help of accounting standard interpretation as issued by ICAI. Introduction With the advent of Industrialisation, Organisations need more resources so as to compete in the Industry which it pertains as well as to achieve its vision. Among those resources, Money is foremost and it is needed for various reasons which may include meeting its working capital requirement, construction of asset, etc. Most of the organisation opts for borrowings from banks, other financial institutions for the same. Borrowings may include some outflow of cash even before such borrowings are made, which we may call as borrowing cost such as interest, loan processing charges by banks, other charges other than the principal amount while repaying. Definitions Borrowing Cost Interest charges on bank borrowings including short term and long term borrowingsBorrowing cost can be illustrated with many interpretations. But AS 16 provides an inclusive definition comprising of, Amortisation of discounts, premiums Ancillary costs in connection with arrangement of borrowings Finance charges in respect of assets acquired on finance lease Exchange difference arising in foreign currency borrowings to the extent they are regarded as an adjustment to interest costs. Qualifying asset There are certain exceptions to qualifying asset. They are, Investments other than investment properties Inventories that are routinely manufactured over a short period of time How to interpret? In order to guide for a proper interpretation ICAI has issued ACCOUNTING STANDARD INTERPRETATION (ASI). With reference to ASI-1, Substantial period of time dependents on the facts and circumstances of each case. However, ordinarily, a period of 12 months is considered, unless a shorter or longer period can be justified on the basis of circumstances of the case. With reference to ASI-10, Adjustment to interest cost means the difference between the interest cost on foreign currency loan and interest that would have been paid on local currency loan had this loan been in local currency Recognition: Borrowing cost will be recognised only if such cost or expense is absolutely and directly attributable to acquisition, construction or production of qualifying asset and its is also important that the cost incurred only be capitalised when it is probable that they will result in future economic benefits to enterprise and can be measured reliably Borrowing cost that are not recognised and as a result it is not eligible for capitalisation can be charged to the profit and loss account in the period which it occurs. Interrelation of AS-16 with other accounting standards AS-11 Exchange differences arising from foreign currency borrowing are considered as borrowing cost for which the increase in liability towards principal amount should be capitalised to the extent of increase in the interest would be paid if loan was taken in Indian currency and the balance has to be treated as exchange difference as per AS-11, The effects of changes in foreign exchange rates. Illustration: ABC ltd Company has taken a loan of USD 10,000 on April 1, 20X3, for a specific project at an interest rate of 5% p.a. On April 1, 20X3, the exchange between the currencies was Rs.45 per USD. The exchange rate as at March 31,20X4 was Rs.48 per USD. The corresponding amount could have been borrowed by ABC ltd in local currency at an interest rate of 11% p.a. Solution: (i) Interest = USD 10,000 X 5% X Rs.48 = Rs.24000 (ii) Increase in liability towards the principal amount = USD 10,000 X (48-45) = Rs.30,000. (iii) Interest that would have resulted if the loan was taken in Indian currency =USD 10,000 X 45 X 11% = 49,500 (iv) Difference between (iii) and (i) = 49500 – 24000 = 25,500. 30000 AS-16 AS-11 25,500 4,500 Therefore out of Rs.30,000 increase in liability towards principal amount, only Rs.25,500 will be considered as borrowing cost and the remaining Rs.4,500 will be considered as exchange difference and charged to Profit and Loss as per AS-11 Total Borrowing cost as per AS-16 = 24,000+25,500 = Rs.49,500 Additional Illustration How will you answer change in the above case it the local interest rate is 13% Solution: (i) Interest = USD 10,000 X 5% X Rs.48 = Rs.24,000 (ii) Increase in liability towards the principal amount = USD 10,000 X (48-45) = Rs.30,000. (iii) Interest that would have resulted if the loan was taken in Indian currency =USD 10,000 X 45 X 13% = Rs.58,500 (iv) Difference between (iii) and (i) = 58,500 – 24,000 = Rs.34,500. Therefore, whole 30,000 will be considered as borrowing cost. Total Borrowing cost as per AS-16 = 24,000+30,000 = Rs.54,000 What will be the situation under Income-tax act? Sec.43A Income-tax act explains how to deal with exchange rate differences arising from acquiring asset from a country outside India for the purposes of business or profession as a result increase or reduction in liability for making payment or for repayment of loan borrowed in foreign currency specially acquiring for asset. It clearly states that exchange difference has to be treated in Income tax only in relation to payment, and not on accrual basis as required under AS-16. Therefore, only the exchange differences arising from the assets acquired or loan borrowed from outside India is to be capitalised. It never speaks about the concept of adjustment of interest costs. So, even if one has followed AS-16 for treating exchange difference as an adjustment to interest cost, it has to be nullify that effect while arriving at the block of assets as per Income tax act and instead, adjustment of assets only to the extent of exchange differences has to be made. AS-12 Expenditure on a qualifying asset comprises of only those that has resulted in payments of cash, transfers of other assets or the assumption of interest bearing liabilities. Such expenditure has to be decreased for any progress payment received and grants received in connection with asset .This is also similar in the case of Accounting standard-12, Government grants, as it prescribes that asset has to be accounted after deducting the amount of monetary grant received from the gross value of the asset. AS-19 In the inclusive definition of borrowing cost, it says that finance charge arising on account of assets acquired on financial lease is to be capitalised to the extent of such finance charges. Such finance charges will be computed as per the Accounting standard-19, Leases. Measurement Measurement of borrowing costs includes such costs incurred in both specific and general borrowing. In case of specific borrowing, the money borrowed is used particularly for the purpose of acquiring a qualifying asset. Such cost has to be capitalised less any income on temporary investment made on such borrowings On the other hand, it is general borrowing for which the money is borrowed generally for the purpose of various qualifying assets, the amount of borrowing cost to be capitalised to be determined by applying an appropriate capitalisation rate on the expenditure of the capitalisation rate. Capitalisation rate is the weighted average of the borrowing cost applicable to the borrowings of the enterprise outstanding during the period other than the borrowings made specifically for the purpose of obtaining qualifying asset. Capitalisation Rate = Total Interest on borrowing Total Borrowings Therefore, the relationship is, Specific borrowings one loan with one asset or many assets General borrowings – Many loans with many assets Expenditure on qualifying asset Payment of cash XX Transfer of other assets XX Interest bearing liabilities XX Less: Receipt of progress payment (XX) Grant received in connection with asset (XX) ________ Expenditure XX Another important note is that the amount of borrowing costs capitalised during the period should not exceed the amount of borrowing cost incurred during the period. Commencement Capitalisation of borrowing coast will be commenced on the basis of three conditions. They include that the expenditure for acquisition, production of asset has been actually incurred and activities necessary to prepare the asset for which the asset has been originally assessed to be used and actual borrowing cost has been incurred for the same. Suspension Borrowing costs in relation to qualifying assets are normally continuous for capitalisation. But in certain case they are suspended as prescribed when there is interruption in the active development of the asset. But there is exception to such suspension is not necessary in these cases, When substantial technical and administrative work is being carried out. When temporary delay is a necessary part of process of getting an asset ready for its intended use or sale. (E.g. Interest on loan taken to finance working capital requirement for a vineyard) Cessation There is a point in which the capitalisation of borrowing cost should to be stopped. Such capitalisation should be ceased if construction of a certain portion of the asset is completed and such asset can be used independently for its intended use or sale. On the other hand, if the assets are completed in parts and cannot be used independently, then the capitalisation should continue till the asset is ready for its intended use. The other kind of situation is that the capitalisation should be stopped if the asset is physically completed and only the routine administrative work is going on. Even if decoration work is remaining then the asset is deemed to be completed and the capitalisation of borrowing cost should be stopped for such asset. Disclosure Borrowing costs are disclosed in financial statements in terms of the particular accounting policy adopted and the amount of borrowing costs capitalised during the financial year. What are the significant differences between AS-16, IAS, and US GAAP? There is a marked difference in the way US GAAP and IAS deal with capitalisation of borrowing costs. Under IAS-23, there are two treatments that are allowed, The benchmark treatment which requires borrowing cost to be expensed when incurred Alternative treatment which requires capitalisation of borrowing cost when certain rules and conditions are fulfilled. But AS-16 does not allow dual treatment, i.e. borrowing costs are compulsorily capitalised when certain conditions are fulfilled and compulsorily not capitalised when certain conditions are not fulfilled. The same situation exists in the case of US GAAP-FAS-34 interest cost is capitalisable for all assets that require a period of time for their intended use, unless they are not material. Conclusion In spite of various accounting policies and financial reporting framework, AS-16, Borrowing costs are important to prepare those financial statements and so that the accounting information presented to the management is accurate and discloses material facts.

Review of Dickersons End Of Blackness Essay example -- essays research

Debra Dickerson, a lawyer and journalist, sets out to inform blacks that they have to give up on the past. If they do not give up on the past, there will be no future for blacks in America. She opens her book, The End of Blackness: Returning the Souls of Black Folks to Their Rightful Owners, by saying â€Å"this book will both prove and promote the idea that the concept of ‘blackness,’ as it has come to be understood, is rapidly losing its ability to describe, let alone predict or manipulate, the political and social behavior of African Americans† (p.3). My first thought after finishing this book was that she did not prove anything. Dickerson’s goal in this book, I gather, is to criticize contemporary approaches to race. She does this without leaving anything or anyone untouched. She questions the civil rights establishment, which sets the current tone of black politics to white apologists who continue to minimize the affects of slavery. One of her main arguments is that as long as blacks define themselves in terms of inherited blackness the civil rights movement will never be complete. Not only do blacks need to stop identifying with the past, they must surrender. According to Dickerson, â€Å"blacks must consciously give up on achieving racial justice† (p 16), is this a possibility? I do give credit to Dickerson for noting that blacks in America still face structural barriers to equality, among them poor scholastic achievement, crime, family breakdown and infant mortality; however, ...

A Career in Sports Management Essay -- Career Research

Choosing a career is one of the most important decisions a person will make in their life. Most people try to pick the career with the best financial gain and something they would like to do for the rest of their life. Foremost it is wise to see what the job entails. Sport Management is perfect for those who enjoy helping and working with people, especially when dealing with sports. The next part of the decision-making process is looking through the various schooling and training required. Lastly, take into consideration the advantages and disadvantages. Usually with great salaries comes a big responsibility with high stress. â€Å"The sports industry in the U.S. is a $200-billion-dollar-plus powerhouse, with superstar athletes, lucrative endorsement deals, and all the free press an ego can handle† (Lawyue 1). The profession of a sport management professional has a very specific work description, requires specific schooling and training, and comes with a variety of benefits and disadvantages. As time progresses, watching and supporting sports is becoming more and more popular as a main source of entertainment. Many people have found ways to connect their jobs with their passion of sports. â€Å"The multibillion-dollar sports industry offers employment opportunities for management, marketing, and supervisory professionals at all levels of competition† (Sports Management 1). Depending on a person’s interests, there are jobs in professional, amateur, and even school sports. Once a person decides on a sport management career, it needs to be determined which area he or she more specifically wants to go into based on his or her interests and abilities. There is a wide range of groups who employ sport management pr... ...rks Cited Lawyue, Mathew. How to Pick a Sport Management Program. Undergraduate News. Bloomberg Businessweek. 18 Aug. 2012. Web. 18 Sep. 2014. â€Å"Major: Sports Management.† Princetonreview.com. The Princeton Review, n.d. Web. 4 Oct. 2014. â€Å"Manager.† Encyclopedia Britannica. Encyclopedia manager> Paulson, Edward. The Complete Idiots Guide to Starting Your Own Business. Indianapolis: Alpha Books, 2000. Print â€Å"Professional Sport.† Education-portal.com. MGMT Professions., n.d. Web. 4 Oct. 2014 â€Å"Sport Management.† Library.semo.edu. Kent Library Research Guide, n.d. Web. 18 Sep. 2014. â€Å"Sports Management.† Careers.stateuniversity.com. n.p., n.d. Web. 4 Oct. 2014 â€Å"What is Sport Management.† Winthrope.edu. Winthrope, n.d. Web. 15 Sep. 2014.