When The No Child Left Behind Act ( Nclb ) - 1865 Words

Before The No Child Left Behind Act (NCLB) Before to the ratification of NCLB, the two main policies in effect relating to ESL students were The Elementary and Secondary Education Act (ESEA) and the Bilingual Education Act (Title VII of the ESEA) (Menken, 2010). The ESEA was put into action in the United States as a way to make sure that those who cannot afford to pay to go to school will have to opportunity to go to school and receive an education. The ESEA is the primary law that funds the pubic school system for kindergarten through twelfth grade. The Bilingual Education Act also provided the much-needed recognition that a student’s limited language can create a barrier to their education. The Bilingual Education Act (BEA) also set standards that required all schools to provide services that provided language support to non-native English speakers. The goal of this act was to provide defined support for all ELLs, as a way to even the playing field between native English spe akers and non-native English speakers. The NCLB Act As a result of passing the NCLB Act the United States got rid of the Bilingual Education Act, while NCLB appeared to have the same outcome goals as the Bilingual Education Act, that is not really the case. The NCLB Act took the place of the Bilingual Education Act, through the articles of Title III. Title III’s purpose was to require all ELLs to take the same standardized tests as native English speakers as well as a language proficiency test. TheShow MoreRelatedThe No Child Left Behind Act Of 2001 ( Nclb )1227 Words   |  5 PagesThe No Child Left Behind Act of 2001 (NCLB) is a United States Act of Congress that is a reauthorization of the Elementary and Secondary Education Act, which included Title I, the government s flagship aid program for disadvantaged students. No Child Left behind was enacted with the intent to become a government aid program for disadvantaged students, and eventually raise the general education standards for the United States. This act was created with the idea to â€Å"close the achievement gap withRead MoreEducation Is A Central Need Of All People Around Over The World1543 Words   |  7 Pageswe will find some development projects. However, some of these succeed while others failed in achieving their goals. â€Å"The federal government instituted a number of other reforms, including a reauthorization of the Elementary and Secondary Education Act of 1965 (ESEA), to little or no avail† (Ginsburg Jill, 2013). Furthermore, policymakers do not take a rest from struggles to develop the education system. They continue to argument and make main education reforms such as new academic standards, newRead MoreEducation Is A Central Need Of All People Around Over The World1543 Words   |  7 Pageswe will find some development projects. However, some of these succeed while others failed in achieving their goals. â€Å"The federal government instituted a number of other reforms, including a reauthorization of the Elementary and Secondary Education Act of 1965 (ESEA), to little or no avail† (Ginsburg Jill, 2013). Furthermore, policymakers do not take a rest from struggles to develop the education system. They continue to argument and make main education reforms such as new academic standards, newRead MoreNclb Political Issues1439 Words   |  6 Pages Political issues involved in No Child Left Behind Performance Task 1 In Partial Fulfillment of AP Seminar Exam Introduction The No Child Left Behind Act (NCLB) was introduced March 22 2001, and enacted January 8th 2002. NCLB was enacted after the Elementary and Secondary Education Act (ESEA) of 1965 was determined to be out of date, and underperforming by the majority of US legislatures. The goal of NCLB was to improve the overall success rate of students in The United StatesRead MoreThe No Child Left Behind Act1670 Words   |  7 PagesStudent Succeeds Act Suzanne Hatton, BSW, LSW University of Kentucky-SW 630 Abstract This literature review seeks to explore the Every Student Succeeds Act (2015), a bipartisan reauthorization and revision to the No Child Left Behind Act (2002). The Every Student Succeeds Act (ESSA) is the first law passed in fourteen years to address Reneeded changes to the No Child Left Behind Act (NCLB). Considered progressive and innovative at the time of its passage, NCLB was the most dramaticRead MoreHigh School and Act1525 Words   |  7 PagesNo Child Left Behind Act of 2001 The No Child Left Behind Act is designed to raise the achievement levels of subgroups of students such as African Americans, Latinos, low-income students, and special education students to a state-determined level of proficiency. However, since its introduction in 2001, it has received a lot of criticism. Some argue the ulterior motives of the Act while others commend its innovation and timing. With the Bush administration coming to an end, it is difficultRead MoreNo Child Left Behind Act Vs. Every Student Succeeds Act Essay1711 Words   |  7 Pages Boesenberg No Child Left Behind Act vs. Every Student Succeeds Act December 10, 2015: We Won, RIP No Child Left Behind! Headlines such as this one, seen on the American Federation of Teachers newsletter, were commonplace on this momentous day for all involved in the American educational system. Newspapers ranging from the New York Times to the Washington Post, to nearly every small town daily chronicle, celebrated the end of a much-maligned era; that of No Child Left Behind. On this momentousRead MoreNo Child Left Behind1538 Words   |  7 Pagesand falls behind compared to other countries. Children today are tomorrow’s future. They are the next innovators, scientist, doctors, etc. However, the only way children can grow to make the future a better place is if they receive a world class education. It takes a team effort and collaboration of teachers, principals, school leaders and parents. A policy that appeared in the United States, which was close to addressing the flaws within the education system, is the No Child Left Behind policy (NCLB)Read MoreThe No Child Left Behind Act Of 2001 ( Nclb )1007 Words   |  5 PagesGeorge W. Bush is the No Child Left behind Act of 2001 (NCLB). This is a landmark educational reform designed to improve student achievement and drastically change the culture of American’s schools. In fact, President Bush describes the law as the â€Å"cornerstone of his administration.† Because children are our future, President Bush wanted to ensure our neediest children were not left behind. This paper will discuss pros, cons, and impact on students, teachers, and parents of NCLB. www.ed.gov In thisRead MoreEssay on The No Child Left Behind Act1440 Words   |  6 PagesInitiated in 2002, the No Child Left Behind Act (NCLB) of 2001 intended to prevent the academic failures of educational institutions and individual students, as well as bridge achievement gaps between students. This act supports the basic standards of education reform across America; desiring to improve the learning outcomes of America’s youth. No Child Left Behind has left many to criticize the outcomes of the Act itself. Questions have risen concerning the effectiveness of NCLB, as well as the implications

The Effects Of Beef On Cattle Farms - 1490 Words

On many farms in the United States, it is common to utilize hormones and other additives on cattle in factory farms. Farms often feed animals hormones to quicken the slaughtering process. Although the factory farms sell a surplus amount of cattle to stores, cattle are being treated unfairly and inhumanely. Cattle in farm factories are subject to the injection of hormones, harsh environments and poor physical treatment. Due to the utilization of hormones, abuse of cows and monopolization of cattle factories livestock farms, cows are deprived of basic needs and suffer physical trauma. Beef is a popular meat amongst the North American population and is sold in many factory farms and ranches throughout the nation. From a young age, cattle are sent to slaughterhouses well before their natural lifespan. According to an organization named Last Chance For Animals, â€Å"Nearly all cows used for dairy in the U.S. are eventually slaughtered for human consumption†, (LCA).At an average of less than 5 years of age, exhausted cows are considered â€Å"spent† and sent to slaughter, and millions of them are eaten by Americans as hamburger. In a natural setting, a cow can live more than 20 years†, (LCA). Millions of cows are slaughtered every year, and are also growing in numbers. According to Farm Sanctuary, â€Å"In 2010, 34.2 million cattle were slaughtered for beef in the United States† (Sanctuary). The mass growth and selling of cow meat is largely responsible for the growth and death rate of theShow MoreRelatedThe Environmental Impact Of Meat Production1421 Words   |  6 Pagespractices used around the world. It’s easy to see the negative effects on the environment and why it’s ethically wrong in that sense. However, let’s look at the pros and cons of all the different ways beef production affects the environment. Grass fed cows can be great for the environment. Under the USDA regulations, â€Å"grass-fed† means the cattle can only eat forage. Forage includes grass, hay, brassicas, and leaves and stems. The cattle must also have access to pasture. They are allowed to receiveRead MoreCattle Farming Safe For All Humanity1306 Words   |  6 Pagesorganic, and grass-fed beef, however, farmer working conditions are not so different. Grass-fed farms feed their cattle the closest they can to a natural diet of year-round pasture grazing and substitutes such as; alfalfa and hay in the offseason. On organic farms, workers strive to follow the USDA guidelines and prepare for yearly inspections. Local, also known as, independent farmers may choose to raise their cattle organically, by natural grass feeding or mixed. These farms raise large herds butRead MoreThe Impact Of Country Of Origin Labeling1020 Words   |  5 PagesHannah Allen The Impacts of Country of Origin Labeling On September 30, 2008 the Country of Origin Labeling (COOL) was required on beef in the United States as a part of the Farm Bill. The labeling is required on muscle cuts and ground beef in retail stores. Restaurants, butcher shops, and other markets don’t require these labels. Beef that was born, raised and harvested in the United States is labeled as a product of the United States. â€Å"There are three other labeling categories: Animals that areRead MoreFood Disparagement Laws Essay1166 Words   |  5 Pagesmeat dont have that same protection under the law. The problem is made even more pronounced when those products are perishable. Producers cant store their products in a warehouse while they try and prove that negative claims are untrue. American Farm Bureau governmental relations specialist John Keeling has likened these false food claims to the 1st amendment equivalent of yelling fire in a crowded theater. The first case to test the new veggie libel laws was The Cattlemen versus OprahRead MoreAustralian Cattle s Assignment : Trade Patterns Of Australia1715 Words   |  7 Pagesproductions. The main export products in Australia are agricultural products and mineral, which take up about 65% of total national export revenue. Agricultural export products consist of beef, wheats, wool, wine, cotton etc. Here in this case, it is talking about the second largest composition in the group - beef and cattle. Every year, there is nearly two thirds of Australian agricultural products export overseas and it is stable increasing as far as we can see. Australian trade direction changed fromRead MoreSouth Korea An Attractive Market For Australian Beef1344 Words   |  6 Pagesâ€Å"Is South Korea an attractive market for Australian beef?† This paper will examine the Australian beef market, and whether it is an attractive market for South Korea to import from. An analysis of the current Australian and South Korean beef industries; the conditions required to produce beef most efficiently, following the Heckscher-Ohlin Model; tariffs that are involved with these trades, and the impact of the Korea-Australia Free Trade Agreement; environmental implications to Australia; as wellRead MoreEthics And Stakeholders Of The Beef Industry Essay2133 Words   |  9 Pagesof the Beef Industry Today, society has entered into some truly interesting and important times. None more so than regards the origins of food people consume. Bringing a debate to the forefront of mainstream attention as regards the mass consumption of meat, and the ethical dilemma faced with the current model of harvesting meat, in particular the harvesting of beef cattle. Major scholars and research institutions, concurrently, are developing studies and examining the current health effects to humansRead MoreAnalysis Of The Article Tenderloin s A Steal, But At What Moral Price?1226 Words   |  5 Pagesconsume. In the article, â€Å"Tenderloin’s a Steal, But At What Moral Price?† by John Kessler, the question of whether or not to buy the industrially raised tenderloin or spend a few extra bucks on the sustainably raised tenderloin comes up. To lessen the effects our over-farmed meat supply has done to the planet, the logical and ethical choice for Kessler would be to spend the extra mon ey on the sustainably raised, ecologically friendly tenderloin; it lowers the amount of methane gas released into the environmentRead MoreON BUYIGN LOCAL SUMMARY Essay1167 Words   |  5 Pagesfuels will always be the conservational problems if nobody starts to buy local grown foods. Katherine Spriggs, author of the essay, â€Å"On Buying Local,† explains how having a large variety of foods at all times of the year is not worth the negative effects in the communities and their economies (Spriggs 92). As a community, many environmental challenges are being faced; Buying local will help bring advantages to not only the environment, but also the small towns and the overall economy. From reducingRead MoreNegative Effects Of Factory Farming1684 Words   |  7 Pagesgrowth of industrialized factory farming has been substantial in the past decade. The number of dairy cows on factory farms increased by 100% and the average-sized dairy factory farm increased by 50% between 1997 and 2012. The number of livestock on factory farms rose by 20% between 2002 and 2012. The number of pigs on factory farms increased by more than 33%, and the average farm size grew by more than 70% from 1997 to 2012. The trends are all showing that this practice is growing – and quickly

Review of a Quality Department Free Essays

string(137) " to happen out the written and unwritten regulations that administrated the procedures, the procedure existed and un-existed appraisals\." 5.4.1 Quality Department img alt="" src="https://s3-eu-west-1.div class="phdessay__article-cta" We will write a custom essay sample on Review of a Quality Department or any similar topic only for you Order Now amazonaws.com/aaimagestore/essays/0978073.001.png"Harmonizing to Introduction of ISO 9000 ( 2007 ) and Crosby ( 1994 ) , writer built a administration sturcture of Quality Department for JG. ( see Figure 14 ) The Quality Department is straight charged by GM. Figure 14 Quality Department map Sturcture The chief map of the Quality Department includes Quality Assurance ( QA ) , Quality Engineer ( QE ) and Quality Control ( QC ) . 1 ) Quality Control The original QI Department will be kept and responsible for the Final Quality Control ( FQC ) . FQC is responsible for inspecting concluding merchandises. It is the last measure of the production. Income Quality Control ( IQC ) is responsible for the material quality control and review. This responsibility originally is a portion of responsibility of Warehouse and Supply Purchase Department. JG has to choose the materials from those sections and set up these forces to IQC. The chief duty of In Process Quality Control ( IPQC ) and Line Quality Control ( LQC ) is touring the production line and fabrication procedures on a regular basis to do certain the production processes move good. Once they found any issues, they will instantly describe it. Materials from IPQC and LQC could be selected from the other sections. These employees should hold work experiences in quality review and fabrication section and besides familiar with production line. 2 ) Quality Assurance Supplier Quality Assurance ( SQA ) is responsible for sing the supply material’s quality. JG will delegate an inspector in Supply company for trying trial. The material who responsible for SQA is originally belong to the Supplier Purchase Department, and he will be arranged to the SQA. Document Control Centre ( DCC ) is responsible to Documents filing and agreement. Such as ISO 9000 paperss and Enterprise Standard Documents. Forces who charge with the paperss will be selected from the General Affairs Department. The inspectors in Process Quality Assurance ( PQA ) inspect the merchandises sample in the production line. This review activity is harmonizing to the merchandises choice criterion. PQA Inspector need to warrant whether to let go of the merchandises to the following procedures. This responsibility will delegate to the original QI section, which have related experience and cognition. Final Quality Assurance ( FQA ) in JG is assigned to an external Quality Audit Company. 2 ) Quality Engineering The map of QE involves: †¢ Defects Analysis System ( DAS ) †¢ Failure Analysis ( FA ) †¢ Continuous Process Improvement ( CPI ) †¢ Equipment Inspection †¢ Customer Service ( CS ) †¢ Training The materials that charge the CS will be selects from the Sale Department. The Equipment Inspection workers are from the original Electromechanical Department. The DAS, Training and FA will be assign to the people who have work experiences in quality review and fabrication section and besides familiar with production line. Harmonizing to the Quality Department map, the employees naming agreement will be assign to the Human Resource Department. They need to disscuss with the senior director and the concluding consequence will be decided by the General Manger and Board of Director. A Skill Gap Chart will be applied to place the accomplishment spreads of every freshly naming materials The company might necessitate to see engaging some new employees for the Quality Department every bit good. A simple procedure of organizing the Quality Department is showed in Figure 15. img alt="" src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/0978073.002.png"/ Step1 Step2 Step3 Step4 Step5 Step6 Figure 15 Puting up Quality Department 5.4.2 DMAIC Processes Improvement undertaking 1 ) Define The aim of the define stages of the operation direction betterment model is to specify the needed for bettering the production processes of mark house. The undermentioned subdivision explained the activities performed within each stage of the bettering attack, and the tools applied within each stage. Define procedure betterment demand Before analyzing this procedure, nevertheless, a brief program needs to be drawn of what precisely JG require. In this stage, JG has to place and sort the demand to optimize and streamline the fabrication processes. This undertaking will be assigned to the Manufacturing Manager who is the undertaking title-holder. A Gap Analysis will be conducted to analysis the current province procedures and identified the demand to betterment. Establish section ends, undertaking range, aims and undertaking program In order to understand the fabrication section ends, the undertaking range and aims, the Team Quality Assistant, the Process Analyst, and the Consulting Manager will interview the Manufacturing employees. Then the betterment squad set up the betterment undertaking program, undertaking agenda and available resource. Form procedure betterment squad A procedure bettering squad will be built to implement this programme. A squad mission, function and duty are showed in Table 5. The squad make a undertaking program with activities, a timeline, and resources. Team Mission Document the bing fabrication procedures to bring forth processs and to place and implement fabrication procedure betterments Function Duty Manufacturing material as procedure proprietor Provides procedure cognition and identifies and implements betterment chances Manufacturing Manager as Project Champion Establishes squad mission and ends. Provides project team resources and support. Team Quality Assistant as Black Belt Provides squad aid. Provides proficient TQM and Lean tool cognition. Provides best pattern for fabrication procedures. Process Analyst Prepares certification. Collects procedure informations. Identifies betterment chances. Consulting Manager? Provides concern cognition and way. Manages advisers. Table 10 Procedure Improving Team Mission, Role and Responsibility The squad members include Manufacturing Manager, Manufacturing Stuff, and a Team Quality Assistant, a Process Analyst and a Consulting Manager. Because JG does non hold quality and lean-six sigma accomplishment forces, the Team Quality Assistant, the Process Analyst and the Consulting Manager will be employed from an outside consulting house. 2 ) Measure The end of the step stage of the procedure betterment model is to understand and document the processes’ bing position. The undermentioned subdivision will explicate the activities performed within each stage of the bettering attack and the tools applied within each stage. Profile current province The Manufacturing materials need to discourse and map the current province procedures of their fabrication procedures. The Manufacturing Stuff could utilize procedure Map to profile the current procedures. These Process Maps will place the phases involved in the Manufacturing Department activities related to the fabrication processes. And the Manufacturing Stuff besides need to happen out the written and unwritten regulations that administrated the procedures, the procedure existed and un-existed appraisals. You read "Review of a Quality Department" in category "Essay examples" Team besides need to place the responsible people of each procedure. Manufacturing Stuff who familiar with the current flow and the sequence of procedures need to roll up and gauge the mean procedure clip and related informations with the Process Analyst. These informations will be used to understand the current public presentation and the farther analysis of the procedures. Some Data Sheets Collection could be used here to document the informations, a sample showed below. Procedure Name Procedure Owner Duration Activity Time Table11 Sample of Data aggregation sheet Then an initial VSM will be drawn to show the current province procedures. After pulling the current VSM, a vision of the full fabrication procedure could be known and jobs that contribute to treat inefficiencies and mistakes, such as, inefficient determination and deciding defectives will be initial realised in this stage. Through analyzing and mensurating the public presentation position, the utile statistics will be collected and documented. In add-on, in order to understand the degree of accomplishments and preparation of the employee, appraisal and profile of the personal and cultural province is necessary. A TPS-Lean Six Sigma Implementation Quick Scan could be used to measure the degree of credence to alteration of personal. Identify spreads from best pattern Quality facilitator will present best pattern processes to the bettering squad, and so they have to look into some efficiency pattern fabrication procedures. Then compare the current province procedures to the efficiency pattern processes. Team could carry on a simple Gap Analysis to place the spreads. A preparation matrix can be used here to place the spreads of the forces preparation. Identify jobs that contribute to treat inefficiencies and mistakes VSM could be used to place non-valued added activities, particularly related to unneeded work and rework. VSM can place the firm’s belongingss and engineering and link them with the procedure of presenting the value, supplying an auditable nexus between assets, operational action and value ( Mills et al. , 2003 ) . A brainstorming will be used to happen out the jobs in the procedures every bit good. Then a list of jobs will be made in this subdivision. After the Measure stage, current province procedures of fabrication will be profiled and the jobs of procedures will be identified. 3 ) Analysis The end of the analysis stage of the operation direction betterment model is to place the jobs of procedures that are doing inefficiencies and mistakes and their root grounds. Besides, they need to analyze the jobs and procedure inefficiencies and define betterment chances. Part of the analyse stage is to implement a cost-benefit analysis and Force Field Analysis to understand whether the betterments are excessively expensive compared with the estimated benefits to better efficiency and quality. Identify root causes of jobs Harmonizing to the jobs found in the step stage, fabricating material demands to place the root causes of the jobs of the list. These jobs of the fabrication procedures will be classified into different facets. For illustration, people ( deficiency of quality consciousness ) , methods ( deficiency of systematical quality direction ) , environment and so on. A Fishbone Map will be used to place the root causes. Analysis the spreads and jobs of the procedures In order to happen out the spreads of procedures, squad demand to compare the current province procedures of JG with the other pattern instances. Besides through compared the procedure maps, the non-value added activities will be identified. Then a Pareto Chart and SPC will be applied to understand the cardinal factor of the procedures. Find out bettermentchancesand do an betterment program Harmonizing to the issues, which were found in last stages, Manufacturing Stuff, Process Analyst and quality facilitator will place betterment chances of the procedures. A Procedure FMEA will be conducted here to capture the failures and issues of the procedures and discourse the effects and possible actions to decide the jobs. Then an betterment program will be developed this subdivision. Some TQM and Lean tools can be used to decide the jobs. Assess feasibleness andanalysiscosts-benefit of betterment program After developed betterment program, Team members need to discourse and analysis whether this program is deserving implementing or non. A Force Field Analysis and Cost-benefit analysis will be conducted in this subdivision. They have to seek to eliminated reinforce of the betterment undertaking and beef up the impulsive force. 4 ) Better The end of the improve stage of the operation direction betterment model is to implement the betterments, step the impact of the betterments and record practises and train employees on the improved practise. Implement betterment program Then a fabrication procedure betterment program will be implemented. First, they need to make an execution program for each betterment and detailed the costs and benefits of each betterment activity. This betterment undertaking should be included redesign appropriate procedures and optimize the procedures flow. A hebdomadal position studies which include the complete assignments and current position during that clip and assessed accomplishment day of the month is a portion of the undertaking. Unresolved jobs should be documented every bit good. Evaluate impact of the betterments After the chief betterment undertaking is applied, Process analyst and Manufacturing Stuff need to measure the impact of the betterment for each procedure. Takt Time, SPC and other Thin tools can be used to measure the betterment procedure. A signifier to show the estimated initial processing clip, estimated optimised processing clip and proportion lessening of treating times could be used in this subdivision. Documenting processs Process analyst demand to utilize computing machine to document the optimised and standardized procedure, which included elaborate procedure stairss and the procedure informations. The optimised procedure should be displayed to the employees in their workshop, so the employees would non confound about the procedure they involve. 5 ) Control The aim of the control stage of the operation direction betterment model is to implement public presentation rating and other methods to command and continuously better the procedures. Design and implement procedure public presentation steps Quality facilitator will urge some procedure public presentation steps to assist mensurate the productiveness and quality of the fabrication processes. Some TQM and Lean tools will be introduced in this subdivision, such as Pareto Chart, SPC and Affinity Diagram. Implement auninterrupted procedure betterment procedure to go on betterment A PCDA theoretical account will be recommended to the squad to better continually. Observe the successes, wages andplacethe undertaking squad members The last and important measure of the control stage is to take the clip to observe the betterment attempt. They can put up a wages to undertaking and publish a certification to the member or merely something every bit simple as traveling out to lunch to observe. The purpose of celebrating is animating the enthusiasm of the employees, but besides to make an ambiance, which makes the employees have more active spirit. 5.4.3 Defective Prevention Approach The following measure to better JG’s operation is forestalling and extinguishing the defectives of production. FMEA Risk Management is recommended to JG to understate the opportunity of merchandise ‘s defectives. Cross-function squads will be needed to put to death the attack. The followers is a brief description of the attack. 1 ) Form a cross map squad The cross map squad includes four members. Team member is selected based on their cognition and work experience. Writers recommend one involves in the production line every twenty-four hours. One is from IPQC, and the other two could be from the Engineering and Sale Department. All of the squads are charged by the production VC. A quality expert who helps JG with DMAIC processes bettering undertaking will back up this undertaking every bit good. The expert will present some tools to the squad, such as Brainstorm, Fishbone map. 2 ) Set the undertaking and FMEA preparation The squad will be introduced the aims of the attack. Task will be identified clearly. Then quality expert will take the squad through a short preparation of FMEA after constructing the cross-function squad. Map the procedure and do an stock list of all relevant procedure stairss. 3 ) Maping the Procedure In the DMAIC processes betterment undertaking, all the procedures in fabrication have been identified already. So the Team members merely need to choose the critical procedures that they think will bring forth defectives. 4 ) Identify the failures Team member could utilize the insight to place the where faulty merchandises occurred and expected occurred in the daily procedures. Then they need to associate the faulty merchandises with exists procedure activities. These defectives are caused by the failures. Brainstorm could besides be conducted to find the possible failure manners for each procedure measure. Then Anticipate possible failures in the procedure in relation to the remainder of the procedure stairss. 5 ) Analysis the hazard Indicate the cause of each failure manner is and the effects of the failure manners of the procedure. A Fishbone Map will be conducted here to happen out the root causes of the failures. Judge the hazards Calculate the failing in the procedure by measuring the chance of happening ( P ) and the badness of the failure ( S ) for the failure manners. ( Rampersad and El-Homsi, 2007 ) The hazard factor is the generation of these two factors. R=P ? S The opportunity of detecting the mistake on clip is expressed in the factor S. If the faulty merchandise is difficult to detect, its S factor will be high. Some faulty merchandises have occurred before. Team can utilize Pareto Chart and SPC analysis these defectives and so assist them mensurate the chance of happening and badness of the failure. 7 ) Pickings Measure Determine for each failure mode the actions necessary to better the weak points in the procedure. The failures with the highest Roentgen factors have the highest precedence ( for illustration R A ; gt ; 20 ) . Delegate a responsible individual of each issue to work out the bad possible failure. Table 12 is the hiting standards of P and S. Team members will make up one’s mind whether to take action harmonizing to the hazard factor or do a precedence for each betterment program harmonizing to the hazard factor. For illustration, they can make up one’s mind non to take action when the hazard factor was less than 10. 8 ) Find out the solution Team members need to happen out the solution to forestall each defective. It includes placing the responsible job convergent thinker to work out each job. Finally, a signifier of FMEA will be finished ( See Table 13 ) . Harmonizing to the R factors, a program will be made to forestall the possible failure. This program will be describe the program to Production VC. Factor P ( Probability of Occurrence ) Factor S ( Severity of the Failure ) 0 = Impossible/ barely of all time 0 = Not a job 1 =Very depression 1 =Very low/hardly a job 2 =Low 2 =Low/to be solved easy 3 =Not as low 3 =Less serious 4 =Less than norm 4 =Less than norm 5 =Average 5 =Average 6 =Above norm 6 =Above norm 7 =Rather high 7 =Rather high 8 =High 8 =High 9 =Very high 9 =Very high 10 =Certain 10 =Catastrophic/Dangerous to people Table12 Factor of P and S ( Source: Rampersad and El-Homsi, 2007, pp 381 ) 10 ) Implement program Harmonizing to the program, the actions will be implemented to forestall the possible jobs. Operators of each production line need to cognize all of the possible hazards and possible failure of the procedure, which they are affecting. The squad will hold a meeting with the production line leader. Failures will be introduced to the production lines. Besides, the FMEA signifier will be placed in the workshops. 11 ) Result Review Give the feedback to the squad about the position of execution. A Defectives information aggregation and Defective merchandises analysis will be done by the DAS and FA after the chief betterment undertaking is applied and represent to the squad. The concluding FMEA signifier will be documented by the Quality Department. How to cite Review of a Quality Department, Essay examples

Dekada 70 Summary free essay sample

In the 70s, the Republic of the Philippines was suffering under the midst of then- President Ferdinand Marcos reign as ruler. It was in September 21st, 1972, that he chained close whatever inkling of democracy the Filipinos had by declaring Martial Law. Unfortunately, it was a rule of a a twisted sort: the nation would be under the rule of the Armed Forces, but contrary to its definition, Marcos Martial Law kept himself in power. Dekada 70 (Translated into English, the 70s decade) is a bittersweet tale of love in the face of hate, hope in the face oppression, and new life n the midst of death. It is a novel of a mother, her examination of her oft- unappreciated role in modern society, and how she struggles to find for herself a sense of purpose and identity while suffering through the very pit of the nations disintegration. It is a novel of a mother and her family, how society around her affects her family. It is a tale of she becomes torn between the letter of the law or her responsibility as a mother. Dekada 70 tells of how under hate, greed and corruption, one normal person transcends beyond right and wrong: instead learns that it is reedom that entails survival. Set in the 70s, urban Metro Manila, Amanda Bartolome is a middle-class mother of five young men. Amanda acts as a supposed symbolism of detachment. First of all, she was a mother, a housewife; such were not considered integral parts of society during those times. She was not the breadwinner; she did not experience the foremost effects of the decline of the Philippines economy back then. She was a member of the middle class; her family did not take money, like the rich, nor did her family suffer the worst of the financial crises, like the poor. The lives of Amandas children each went in different directions in the story, and each varied. Her eldest son was Jules. Jules grew up normally, similar to every other ideal family. His upbringing was that of what ideally conformed to normal standards and circumstances. Being the eldest, however, Jules lived, and more importantly, matured through the shock caused by the declaration of President Marcos martial law. Thus, Jules lived his adolescence exposed to rebellious reading material, and inevitably molded his mind into that of guerilla. Jules grew up to become a member of the communist New Peoples Army, and his evolution came full circle. Amanda and the father, Julian, had suspicions of their sons inclination to become an anti-Government winger when they found copies of rebellious pamphlets lying around the house. It was when they confronted their son with it that he told them of his decision. At first, the conflict that had arisen was unbearable. But eventually, as parents, they grew to accept their son, and became proud of him. In fact, heir home became a constant lace of recreation for Jules, and more often than not he would come by with a friend. The friend of Jules whom Amanda had become the fondest of was Doming. Doming stayed with their family for quite a while, because he was recuperating from an injury. The family became close to the young man because, among other things, he reminded them of their son Jules. But, it was all too late when they realized that Doming was an operative of the government all this time. He exposed Jules. His friendship was all a front. Jules was subsequently sent to prison. Possibly the most successful of the children was Isagani, their second child. With Jules becoming a fondly called him. Gani then grew up to become a sailor, and became the familys cream of the crop. Gani, however, quickly became the goat of the family because he had made the simplest mistake of getting a girl, his girlfriend Evelyn, pregnant. Naturally, being a Catholic country, the parents insisted on marriage. Alas, their lives were nothing but hollow imitations of couples in love, without enough of the very essence that keeps two people together. Their separation was inevitable; Gani never lived the shame down. Ironically, it was the third Bartolome offspring that provided himself with the most secure future. Emmanuel lived the same life as his elder brothers, but knew that the extreme left and the extreme right had no place in society. He called for peaceful evolution, change in the form of expression. He wanted to become a writer, a noble profession, one exceptionally crafted for someone of Emmanuels ability. His problem was, his father violently objected to his sons decision, due to practical reasons. There is no good pay for a writer. Jason was Julians favorite among his children. He was also the opposite of Emmanuel. While Emmanuel was studious and hardworking, Jason was a typical teenager. He Joined rallies to make noise, not express a message. He was a constant failure in school, albeit his problems were self-inflicted. He stole from his parents. He lied to them. However, in the midst of the first three brothers hardships, it was Jasons happy-go- lucky demeanor that provided Amanda and Julian with a well-needed dose of happiness. Unfortunately, in the end, it was Jasons felonious tendencies that caused hm his life; it wasnt his fault, but he was out with his usual round of pecadillos that the police accidentally killed Jason. Sometime before he was sent to prison, Jules himself met a girl he wanted to marry. And unlike Gani, he truly loved this woman, Marah, and also got her pregnant. While in prison, he married Marah, and so there was the first addition to their family. The youngest son was Benjamin. After all had come to pass, he was in the middle of his teens.

UN Declaration of human rights Essay Example For Students

UN Declaration of human rights Essay I am not going to argue that we are born with human rights given to us by a higher power. I do not believe this is true as so many people around the world are stripped of their rights almost daily. I do believe that we need to adhere to and respect human rights without discrimination in order to advance as a species which brings me to the declaration of human rights drawn up by the United Nations. As said by Human Rights activist Shulamith Koenig Human Rights are the banks of the river within which life can flow in freedom and dignity. Does the U. We will write a custom essay on UN Declaration of human rights specifically for you for only $16.38 $13.9/page Order now N. declaration of human rights hold value in todays society? I believe the UN plays an extremely important role in todays society and therefore does hold value. As the nations of the world increase their interdependence of one another there will be an increasing need for a multinational body to act as peacekeepers, protectors negotiators WITHOUT becoming world police. The key to the UNs power is that it is made up of 99% of the worlds governments. The actions and motivations of the UN are firmly based on their Declaration of human rights which is the first document to receive multinational support for laying down the rights believed to be owed to each and every human being. Human Rights is an issue that has gained much public notice over the last 60 years, mainly starting with the end of world war 2. This is because many of the world problems can be largely traced back to human rights abuses and their reactions. This creates a need for a globally accessible document even though many countries embrace some articles while disregarding others. It also acts as a benchmark Why doesnt the UN take more action against countries violating Human Rights? As I mentioned earlier, the UN cannot act as world police as this would be stating that the world can operate under one legal system. Additionally the declaration is not a treaty and has no legal backing. We are made up of a planet of diverse cultures and beliefs which need to be respected and at times suppresses the ability of the UN to act. Often the UN can do little more than to provide aid to the oppressed. In some countries where the majority of its citizens are oppressed, war is the only option for a change in power but to wage war might only plunge the country and its occupants deeper into a state of injustice chaos. The UN does not have the resources to take military action and then maintain a peace keeping force for years after to see through the transitions in power. The media is an industry that the UN needs assistance from in its struggle for human rights. As stated in the Charter, Article 1- The UN aims to achieve international cooperation in promoting encouraging respect for human rights without distinction. However mainstream news sources seem engrossed with covering certain issues relative to their entertainment value while neglecting the many crisiss around the globe e.g. the iraq war, while hardly touching on other issues such as the humanitarian crisis in Sudan. further more, for example should the UN embark on a campaign enforcing their perceived rights around the globe, will this not betray its own beliefs of freedom of thought? I will end by saying that although many believe the UN is losing its effectiveness as an organisation but times require it takes a more passive role. Although world peace may never be a reality it is a goal that should alway be persued. .u6387b4e711e358c94e6e8c01da485e75 , .u6387b4e711e358c94e6e8c01da485e75 .postImageUrl , .u6387b4e711e358c94e6e8c01da485e75 .centered-text-area { min-height: 80px; position: relative; } .u6387b4e711e358c94e6e8c01da485e75 , .u6387b4e711e358c94e6e8c01da485e75:hover , .u6387b4e711e358c94e6e8c01da485e75:visited , .u6387b4e711e358c94e6e8c01da485e75:active { border:0!important; } .u6387b4e711e358c94e6e8c01da485e75 .clearfix:after { content: ""; display: table; clear: both; } .u6387b4e711e358c94e6e8c01da485e75 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6387b4e711e358c94e6e8c01da485e75:active , .u6387b4e711e358c94e6e8c01da485e75:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6387b4e711e358c94e6e8c01da485e75 .centered-text-area { width: 100%; position: relative ; } .u6387b4e711e358c94e6e8c01da485e75 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6387b4e711e358c94e6e8c01da485e75 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6387b4e711e358c94e6e8c01da485e75 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6387b4e711e358c94e6e8c01da485e75:hover .ctaButton { background-color: #34495E!important; } .u6387b4e711e358c94e6e8c01da485e75 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6387b4e711e358c94e6e8c01da485e75 .u6387b4e711e358c94e6e8c01da485e75-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6387b4e711e358c94e6e8c01da485e75:after { content: ""; display: block; clear: both; } READ: American Revolutionary War 2 EssayAs quoted by Kofi Annan The united nations exists, not as a static memorial to the aspirations of an earlier age, but as a work in progress- imperfect, as all human endeavours must be, but capable of adaption improvement .

Free Essays on Kants Synthesis

In the Transcendental Deduction â€Å"Kant is asking the question how we can have knowledge of objects.† (Ewing 70) To describe the grounds which make knowledge and therefore experience possible is what he is trying to achieve in the synthesis. This subjective deduction is just one the strategies Kant uses to make his point. To begin to discuss anything from the transcendental deduction first there must be an understanding of the transcendental aesthetic. Here Kant demonstrates the a priori nature of space and time. ‘Transcendental’ can be defined as a mode of knowledge that is a priori. ‘A priori’ refers to necessity and universality to something, knowledge independent of sense experience, and any possible experience of space and time. ‘Aesthetic’ can be simply described as perception. Experience of space is where intuitions, or given perceptions, are from. Space is a priori because a condition of any possible experience is for the things which are being experienced to exist in space. Space is an essential element for experience because without space, experience is not possible. Also experience must happen in time. Time exists only if there is someone to experience it. With this rough overview of the transcendental aesthetic now we may move on to the three synthesis of the transcendental deduction. Important to understand is that Kant’s three synthesis are actually the same single synthesis being described in different ways. It could be looked at as the different aspects of a single explanation. Kant states that an a priori concept may relate to an object, however, may not relate to experience. In order for ‘a priori’ concepts to exist, nothing can be derived from experience. Rather, these a priori concepts serve as the conditions that any experience rests upon. ‘Synthesis’ means the act of combining something. The three synthesis to be discussed can be thought of as a priori conceptual synthesis which ser... Free Essays on Kant's Synthesis Free Essays on Kant's Synthesis In the Transcendental Deduction â€Å"Kant is asking the question how we can have knowledge of objects.† (Ewing 70) To describe the grounds which make knowledge and therefore experience possible is what he is trying to achieve in the synthesis. This subjective deduction is just one the strategies Kant uses to make his point. To begin to discuss anything from the transcendental deduction first there must be an understanding of the transcendental aesthetic. Here Kant demonstrates the a priori nature of space and time. ‘Transcendental’ can be defined as a mode of knowledge that is a priori. ‘A priori’ refers to necessity and universality to something, knowledge independent of sense experience, and any possible experience of space and time. ‘Aesthetic’ can be simply described as perception. Experience of space is where intuitions, or given perceptions, are from. Space is a priori because a condition of any possible experience is for the things which are being experienced to exist in space. Space is an essential element for experience because without space, experience is not possible. Also experience must happen in time. Time exists only if there is someone to experience it. With this rough overview of the transcendental aesthetic now we may move on to the three synthesis of the transcendental deduction. Important to understand is that Kant’s three synthesis are actually the same single synthesis being described in different ways. It could be looked at as the different aspects of a single explanation. Kant states that an a priori concept may relate to an object, however, may not relate to experience. In order for ‘a priori’ concepts to exist, nothing can be derived from experience. Rather, these a priori concepts serve as the conditions that any experience rests upon. ‘Synthesis’ means the act of combining something. The three synthesis to be discussed can be thought of as a priori conceptual synthesis which ser...

Leadership and Strategic Management of Hallmark Essay

Leadership and Strategic Management of Hallmark - Essay Example Brand image is the latest method through which companies are trying to retain loyal customers. Hence brand image is a vital marketing activity. A brand is not merely a name or a logo or a slogan. It is the customers’ perception of the stimulus when the brand is presented.2 Three important guiding principles for developing strong labor-intensive brands are orchestrating the clues, connecting emotionally and internalizing the brand. Hallmark has not only tried to build its brand image but also used its brand to diversify into other sectors. Very recently, Working Mothers magazine has named Hallmark Cards Inc as one of the 2008 Working Mother 100 best companies. Hallmark has thrived on being a family-friendly company and supporting families have been a vital part of its culture. This is the reason the brand image of Hallmark has enhanced and they utilized the opportunity to grow. According to Working Mothers magazine, Hallmark’s HR policies are employee-friendly which make s them employers of choice. Hallmark employs renowned writers and editors, artists, art directors and other experts that help in giving the best to the people. Organizations become more innovative by capitalizing on their employees’ ability to innovate.3 This is something that can give the competitors something to worry about because Hallmark scores high on people management. A counter trend that can be found in the Hallmark products is the use of celebrity Humor cards. They use parodies of celebrities and politicians for their cards and they claim that they are not violating the right of these public figures. At times they do take permission from the celebrity concerned and they also pay royalties for it.  

Composition and Inverse Speech or Presentation Example | Topics and Well Written Essays - 500 words

Composition and Inverse - Speech or Presentation Example about a store in their place which sells different kinds of pizzas according to the topped components where each pizza contains three different toppings. Besides the cheese and the pepper which is optionally put on crust, the three toppings of one pizza are completely distinct from those of the other, so that every time a customer orders a number of pizzas, the total number of toppings T added may be obtained as 3P where P stands for the number of pizzas bought. The storeowner allows a customer to have two separate toppings of choice for the first pizza in addition to the three originally present. Moreover, functions create a great deal of advantage in business problems which involve making investments where two variables are assigned to refer to separate amounts or two kinds of investment at different rates of interest. Function may be used as well in relating costs to number of units purchased and fixed cost as in C(x) = 5x + 7 in dollars, where 7 is the fixed value and 5 is the rate at which cost changes per unit depending on ‘x’. This way, it would be conducive for one to keep track of sales and profits generated since there exists a cost function that is associated to revenue (Waner, 2006). Mixture and rate problems can be worked out once details are set up as function or system of functions in linear and non-linear forms. It also becomes significant to understand how temperature conversion works such as between Celsius and Fahrenheit through  °F = 1.8 °C + 32 where temperature in  °C appears to be a function of temperature in

Reflective Activity Week 8.2 Essay Example | Topics and Well Written Essays - 250 words

Reflective Activity Week 8.2 - Essay Example As a result the entire organization began to deteriorate. The workers stopped producing quality work; there was an increase in absenteeism, an increase in unpunctuality, customers began to make more official complaints, the financial aspect of business began to decline and the output began to decrease. In short there was a total decline in the overall performance of the organization. The change initiative was therefore unsuccessful on all counts. The first stage of Lewin’s change process unfreezing involves preparing the organization for a necessary change. In our case there was no preparation – one morning we had a male manager and by the afternoon the organization was headless. There was no time to prepare. The new head came within a week. This individual had no idea of the organization’s culture but began to change everything that was formally in place within the first week of duty. Again there was little preparation – there was little communicated to t he members. Instead we were assigned additional duties without thorough explanation. In hindsight one can see that the manager attacked the organization from its core, that is, from the beliefs, values and behaviors of the employees. As such, the subordinates and the managers were in constant opposition to each other.

A Research Paper on IFRS and Its Implications

A Research Paper on IFRS and Its Implications International Financial Reporting Standards (IFRS) is a comprehensive, globally accepted set of accounting standards utilizing a principles-based approach with a greater emphasis on interpretation and application of those principles, aiming at best reflecting the economic substance of transactions. It is a less extensive body of literature than U.S. GAAP with limited industry guidance and lesser detailed application guidance. IFRS requires a much greater exercise of judgement, supported by detailed analysis and documentation. In other words, U.S. GAAP gives us a detailed instruction to the location where we would like to go where us IFRS will just guide us to the destination by showing us the direction. Today, more than 40% of the Global Fortune 500 are using IFRS. Stock exchanges in the 85 countries that require IFRS comprise 35% of the global market capitalization, compared to 25% of the global market capitalization held by U.S. exchanges  [1]  . IFRS is most likely to become mandatory by beginning of 2014. Why IFRS? The question facing companies is not If to adopt IFRS, it is of when and how to adopt IFRS. With so many companies focused on managing through the economic downturn, few leadership teams are eager for one more big thing to do. Especially when that thing involves something as pervasive as International Financial Reporting Standards (IFRS). But IFRS continues to be adopted by jurisdictions around the world. Taking the organization to IFRS will require managing change in multiple areas: technical accounting and tax, internal controls and processes, management and statutory reporting, technology infrastructure, and organizational issues. Theyre all interconnected, which makes things a bit more complicated than imagined. IFRS relies more on general principles than detailed rules and bright lines. This means that the finance people will end up working much more closely with others in the organization to make judgments about accounting based on the underlying economics of transactions. A flurry of operational changes could be triggered by IFRS as well. Companies may have to re-examine contracts and debt agreements, treasury policies, employee benefits, education and training, and communications. Opportunities to centralize statutory accounting functions into shared service centers might also have to be looked at. A revisit of the offshoring, outsourcing, and tax planning decisions might also be required. Principle or Rule Based? At a global symposium held in the month of January where the Peter Wyman, a partner of PwC noticed a sea change in the debate surrounding the adoption of a uniform international accounting standard. The feeling was that IFRS will be adopted across the globe, the issues which were present were only of how it was to be done. There have been primarily been two major approaches to accounting namely rule based and principal based. UK and Europe have a principal based accounting system which allows greater discretion and use of professional judgement. On the other hand, US has been following rule based accounting system which was further strengthened after seeing the light of scandals such as Enron, etc. The major challenge for International Accounting Standards Board (IASB) is to adapt IFRS so that it is agreeable to all the parties involved. ACCAs head of financial reporting believes that the use of principles-based approach should be the way forward as principles is a more practical way of pushing standards across the globe. The six accountancy firms which used the symposium to showcase their whitepapers expressed that principle based will limit the size and complexity of the rule book. View from the US According to the director of Financial Accounting Standards Board (FASB), due to the scandals it has become necessary to ensure that regulators dont apply unfair pressure on the people who prepare the accounts. This has led to the development of a culture of Second Guessing which the rule based approach tries to rectify, making it an extended rulebook. The enforcement is also talked of as a problem because Securities and Exchange Commission (SEC) does not hesitate to criticize, but empirical data shows that out of the restatement of accounts which were ordered by SEC, very few companies share price showed any movement. View of the Users What the users want is principles based approach because the aim of the financial reports and statements is to give a clear view of the way the company is run and its future prospects for success. Investors are worried that US may influence the new IFRS regime too much and create principles having unending exceptions, clarifications and rules. IASB is consulting all the stakeholders and hearing out the point of view of each one of them. They assure the investors that no party will be able to influence any decision and that they would like to hear to all sides of view before taking any decision. All of the following points towards the steady adoption of IFRS. The greatest danger will be that of to please all the stakeholders. It would be interesting to note what substance US wants to put in the rulebook as US has agreed to adopt IFRS. Benefits From a macroeconomic perspective, the benefits of using one global financial reporting language are evident: increased comparability across global investment options, fewer barriers of entry to non-US markets, and potentially, a lower cost of capital. Moving to a single global accounting and reporting language will also reduce complexity a welcome improvement for the companies that prepare financial reports and for the investors and other stakeholders who rely on them. From a capital markets perspective, many multinational companies believe that IFRS offers an opportunity to lower their cost of capital. Widespread acceptance of IFRS financial statements allows companies to seek capital across a broad base of global funding without having to incur additional-financial reporting costs based on the source of funding. Anticipating increased competition among global investors and financers for attractive investments, strong companies expect their cost of capital to decrease. Because of conversion of major capital markets to IFRS is relatively young, it is too soon to tell whether the decrease in anticipated cost of capital will prove out. However due to the sheer size of most capital raising efforts and long term nature of the payoff, even slight improvements in transaction terms such as interest rates can translate into significant dollar savings. Within individual companies, the ability to centralize and streamline accounting functions and move financial personnel freely around the world will lower costs and strength internal controls. Today multinational corporations with numerous statutory filing requirements around the world need to employ staff with expertise in each national GAAP to prepare filings and then translate financial statements from National GAAP to the parent-company GAAP. Use of IFRS will reduce these reporting efforts and related costs and decrease the risk of errors. IFRS Implementation The change of financial reporting standard is just not of moving from one standard to another, rather it will influence the way in which financial information is shared throughout the organisation. Thus it tells that it will take not just a few weeks before the deadline, it would require significant time and commitment from the management to make the change. Collection of data to prepare the financial reports needed for IFRS will be a very big challenge as the data which will need to be collected has to be reliable and has to be subject to sufficient level of control to be taken as a reportable data. This article talks about two separate but related approaches which needs to operate so as to make the process an effective one: A top down definition of the IFRS reporting requirement where in a thorough understanding of the accounting policies and associated data requirements required to achieve IFRS-compliant financial reporting. This will help develop financial reports early in the conversion process and would help identify the gaps in the available data. A bottom up review at the business unit level of the precise impact of IFRS requirements on individual business processes and financial systems. This would make sure if the reporting requirements could be possible with the right level and quality of information within an acceptable time period. Implementation  [2]   Phase 1: Preliminary study-During this phase, companies perform a broad-based assessment of the impact of IFRS on financial reporting, long-term contracts, supporting business processes, systems and controls, and income tax compliance, planning and reporting. They also determine a strategy for the road ahead. Phase 2: Initial conversion-This phase includes much of the legwork of a conversion effort-setting up and launching the project, thoroughly evaluating the IFRS and US GAAP differences for specific financial statement line items, evaluating accounting policy alternatives, selecting IFRS accounting policies, performing the initial conversion, and creating IFRS financial statements during the dual reporting period. In-depth assessments of operational issues, such as the IFRS impact on significant business contracts (e.g., financing, leasing, joint venture agreements), and income tax compliance and reporting issues also take place during initial conversion. Stakeholder communication should be a constant consideration throughout this phase. Phase 3: Integrate change-Critical to the conversion process is incorporating IFRS changes into the day-to-day operations, processes, and systems of the business (known as embedding). This phase helps to ensure a smooth transition to the new reporting framework so the company can use its new IFRS language on a sustainable basis in a well-controlled environment as of the IFRS adoption date. The role of professional judgment Although many accounting policies will be derived directly from IFRS standards and interpretations, the appropriate way to apply those standards or interpretations might not be obvious in all cases. Because IFRS is less prescriptive than US GAAP, there may be a wider range of acceptability under IFRS in certain areas. Therefore, sound, well-documented professional judgment becomes especially important in an IFRS reporting environment. Management will need to exercise judgment to develop and apply accounting policies that faithfully present the economics of transactions and are decision-useful to the readers of the financial statements. Selection of the most appropriate accounting policies is a critical step, since that decision will impact the company for the foreseeable future. Continual dialogue with the companys independent accountants will leverage their IFRS expertise and ensure that, in principle, they agree with the companys new financial reporting policies. The independent accountants will also want to understand any related changes to internal controls and ensure that the changes are auditable. Keeping independent accountants involved in a timely manner will avoid potential pitfalls later in the conversion process. Implementation Issues Companies beginning to scope their IFRS conversions are often surprised by the volume of disclosures, and how different they are from their national GAAP  [3]  . The data which is required by IFRS is not being collected, even if it is collected; the amount of data being collected is insufficient. According to an executive of BASDA, IFRS will hardly require any changes to the back office systems, whatever changes will be required would be on the reporting side as IFRS according to him focuses on reports. Organisations using Enterprise Resource Planning systems to prepare management accounts will be in a better position to the ones which use different systems for each office or business unit. Recalibration of ERP systems will be relatively easy than to upgrade legacy systems. One of the biggest barriers to conversion identified by a survey conducted by PWC was the alignment of internal reporting systems with the external reporting systems. Looking at IFRS as only a change in reporting could turn out to be very expensive rework for the organisation at a later date. The extent of changes which might be required will depend on the size of the business, the number of applications collecting financial data and the capabilities of the current applications. IFRS implementation could provide a good opportunity for firms to streamline their reporting systems and could provide a good platform for making strategic improvements in the systems, processes and controls. As a lot of vendors have solutions for IFRS, technology will greatly help as an enabler for IFRS. It will also provide a great cost saving opportunity due to standardisation, improved communication, improved controls and better cash management. It concludes by telling us that technology change should not be underestimated and it will be critical for the firm to address the technology point of view early in the process as changes in the systems must be sustained along with a detailed understanding of the new accounting language. Impact of IFRS Convergence to IFRS will greatly enhance an Indian entities ability to raise and attract foreign capital at a low cost. A common accounting language, such as IFRS, will help Indian companies benchmark their performance with global counterparts. There will be escape from multiple reports for global Indian companies that have to prepare their financial statements under multiple GAAPs. With the knowledge of IFRS, the Indian Chartered Accountant would be globally acceptable. Experience has shown that the conversion from Indian GAAP to IFRS requires significant efforts. The preparers, users and auditors continue to encounter practical implementation challenges. Conversion to IFRS is more than a mere technical exercise. The consequences are far wider than financial reporting issues and extend to various significant business and regulatory matters including compliance with debt covenants, structuring of ESOP schemes, training of employees, modification of IT systems and tax planning. Companies also need to communicate the impact of IFRS convergence to their investors to ensure they understand the shift from Indian GAAP to IFRS. IFRS and India As the capital markets become increasingly global in nature, more and more investors see the need for a common set of international accounting standards. About 109 countries presently require or permit use of IFRS in preparation of financial statements in their countries. By 2011, the number is expected to reach 150. In India ICAI has issued a document titled Concept paper on convergence with IFRS in India to evaluate the need for Indian GAAP to change to IFRS. In the paper, the ICAI notes that as the world globalises, it has become imperative for India to make a formal strategy for convergence with IFRS with the objective of harmonise with globally accepted accounting standards. Keeping in view of the complex nature of IFRS, the ICAI in its concept paper has expressed the view that IFRS should be adopted for the public interest entities, banks and insurance entities and large sized entities from the accounting periods beginning on or after 1st April, 2011. The countries which have adopted IFRS have done so for similar type of entities. A few illustrative examples of fundamental changes that can impact wider business considerations have been discussed below. A comparison between IFRS Indian GAAP Let us now take a look at a few illustrative examples of the differences between IFRS and Indian GAAP Revenue Recognition IFRS and Indian GAAP are broadly based on similar principles. IFRS provides more detailed guidance on recognition and measurement of revenue; whereas Indian GAAP is a basic recognition standard. In absence of comprehensive guidance under Indian GAAP, varied practices are being followed by corporate entities based on either legal form or substance of the transaction or past practices. An example would be the guidance on multiple-deliverable contracts especially on the determination of when transactions with multiple deliverables should be separated into components and with the way revenue gets allocated to the different components and focuses on economic substance of the transaction. It also requires revenue to be measured at the fair value of the consideration received or receivable. Consolidation Under IFRS, a parent is required to present consolidated financial statements, with limited exception, and presents a standalone financial statements only for a specific purpose. In comparison, Indian GAAP requires use of the consolidation standard when consolidation financial statements are prepared. Under IFRS, the conclusion regarding whether or not to consolidate is premised on the power of a company has to govern the financial and operating policies of another, with consideration of risks and rewards where control is not apparent. In comparison, Indian GAAP follows a simple approach and requires consolidation if the parent entity has majority of voting rights or control over the composition of the board of directors of governing body. Financial Instruments IFRS provides extensive guidance on identification, classification, recognition and measurement of financial instruments. In addition, it provides guidance on derecognition of financial instruments, hedge accounting and has extensive disclosure requirements. At present there is no comprehensive guidance on financial instruments under Indian GAAP, however, the ICAI has approved introduction of standards on financial instruments under Indian GAAP. However, the ICAI has approved introduction of standards of financial instruments similar to IFRS effective from 1st April, 2011. This will bring a fundamental shift from historical cost to fair value accounting resulting in potentially more volatility in the income statement. Certain difference within the financial liabilities and equity arenas are so significant that they may impact how a company choses to finance its operations. Some financial instruments considered as equity under Indian GAAP will need to be treated as debt when classification of these instruments as debt will not impact net assets and debt to equity relationships, but will also result in increased interest expense. Others The move to IFRS will provide extensive guidance and lead to fundamental change in many other areas, such as share-based payments or a change in accounting policy. For Example, a change in accounting policy will no longer be discretionary. Change to a new accounting policy, with limited exception, will be applied retrospectively with restatement of prior period financials. Conclusion We understand that implementing IFRS is imperative for any organization. The earlier organizations recognise the need, opportunities and threats posed, the more beneficial it would be for the organization. By gathering the insight of people who have already experienced IFRS conversions and using tested, proven methods, a company can better focus its efforts. And by keeping abreast of the developing IFRS environment and utilizing the most up-to-date information and advisors, a company can avoid many of the pitfalls that plagued others in the past.

Metaphor Analysis of Lord of the Flies :: essays research papers

Metaphor Analysis Beast: The beast, the Lord of the Flies, is seen as a real object on the island which frightens the boys. Actually the beast is something internal, the Lord of the Flies is in soul and mind of the boys, leading them to the natural chaos of a society with no reasoning adults. Only Simon understands what the real beast is, but is killed when he tries to tell the boys about the Lord of the Flies. Conch: The conch shell symbolizes the law and order of the old adult world which Piggy tries so desperately to protect. The conch represents all the authority which the boys are so used to obeying. When Jack destroys the conch, anarchy quickly ensues because any hope of strong, central leadership has been abandoned. The island society collapses into chaos. Facepaint: This is the excuse many of the boys use for living as hunting savages, instead of civilized English citizens. The paint symbolizes the smoke-screen the beast uses to infiltrate the boys’ souls. Fire/Smoke: The smoke of the signal fire symbolizes the last best hope of the boys being rescued. To Piggy and Ralph, the fire represents the moral influence of their old life in England. When the fire goes out, Ralph loses his bearings, unsure of his next move. The fire is diatonically opposed to hunting, the activity of anarchy on the island. Island: Golding purposefully picked an island to be the landing place of the crashed plane because an island is isolated from the rest of society. The boys have no contact with the outside world and must look to themselves to solve the problems of their own micro-society. In this way, the island, which symbolizes isolation, serves as a perfect backdrop for the frailties of human nature which eventually surface. Glasses: The glasses symbolize the voice of reason and logic among the boys. Piggy defends his glasses even more than the conch. Piggy, who represents the superego of the boys’ (and society’s) collective personality, uses his glasses to find solutions to the boys’ problems.