Recruiting Approaches For Tanglewood Assignment

Recruiting Approaches For Tanglewood - Assignment Example Contextually, Tanglewood has the need to recruit sales associates for their stores for which they need a proper recruitment plan that includes an appropriate recruitment guide. Furthermore, based on their requirement of human resource the company will also need to identify proper recruitment methods after taking into consideration the historical recruitment data of the company (Heneman III, Judge & Kammeyer-Mueller, 2011). With reference to the recruitment needs of the company, the aim of the paper will be to analyses the past recruitment records of Tanglewood and recommend an appropriate recruitment method and approach for its future recruitment needs. Recruitment Guide Position: Store job associate Reports to: Regional Managers Qualifications Required: Anyone with a previous work experience in other stores, as a sales associates or assistant manager can apply for the post. Freshers can also submit their application for the mentioned designation Relevant Labor Market: Washington and Oregon Activities to Undertake: Employee referrals, Newspaper advertising, Post job vacancy on company website Staff Members Involved: HR recruiting manager and Regional manager Budget: $ 3,070,768 for each region Advantages of Open and Targeted recruiting Approaches for Tanglewood It is known that recruitment is one of the most important and highly prioritized processes of any organization. ... On the other hand, in targeted recruitment, organizations target at a particular group of qualified candidate for the post. In this method, the company needs to deal with only the qualified candidates, which make their selection process simpler, time saving and cost effective. Furthermore, this method ensures maximum probability for the company to recruit desired candidate for the job (Heneman III, Judge & Kammeyer-Mueller, 2011; Roberts, 1997). Evaluation of the Historical Cost of Recruitment to Determine Effectiveness Tanglewood adopted five methods of recruitment in the past which comprise of media, referrals, Kiosk, State Job Services and staffing agency. All this methods have their own set of advantages and disadvantages. Candidates recruited through media advertising cost the company $4,945,655 in the past years. The hiring rate of candidate through media advertising comprises 14.66% with a retention rate of 44.66% for the same. Subsequently, candidate recruited through referra ls cost the company with an amount of $ 8,437,420. The hiring rate through this method was 29.66% on an average. The retention rate of the candidate hired through this method is depicted to be around 54.33%. Furthermore, candidate selected through the means of Kiosk cost the company around $ 10,097,412. The hiring rate and retentions rate of candidate recruited through this method are 16.75% and 62% respectively. Apart from this, candidate recruited through job services cost the company merely $ 1,412,720. The hiring and retention rate for this method are 9% and 75% respectively. Cost of using agency method for recruitment is around $ 3,798,880 with a hiring rate of 33.50% and a retention rate of 90% (Heneman III, Judge & Kammeyer-Mueller, 2011). From

Response to Stuart Keisman’s Reflection Essay Example for Free

Response to Stuart Keisman’s Reflection Essay I agree with what Stuart wrote about people using unique methods when they speak. Everybody does have their own, individual way of speaking, and this results from people’s personal character, combined with the environment that they were raised in. I have noticed this myself, but it also seems that people speak in different manners when they are around various people. The same person can sound like, or give others the impression of, a completely different person depending on how they speak in different environments. This particularly affects shy people. Around people that a shy person does not know very well, he or she may be reserved, but when in comfortable settings, he or she may be much more outgoing and talkative. This is also when people, such as myself, choose to use slang words or speak in familiar ways, but around strangers, people generally tend to speak in more formal manners. Stuart did a great job summarizing how most people operate when speaking. I do the same things that he described. In my own experience, I have basic ways of talking, but they are different when I am around different people. I find myself able to joke around with friends, where it would be hard for me, and make me uncomfortable to do the same with strangers or new acquaintances. In my life I have also noticed that people seem to form opinions about my character base on my word choice, just like people do about Stuart has when he refrains from using bad words. Also, when I joke around with people who do not have a good sense of humor, I find it harder to communicate or connect with them. If I were going to apply Stuart’s ideas to my teaching, I would emphasize the different word choices that people use when they are in particular settings. I think it is amazing that people may seem like different people when they are in school, or church, but they are their usual, relaxed self when in they are in familiar company. Identifying how people verbally react to particular settings is a great way to understand how individuals think and it provides insight to their character. Response to Jodi Arbus’ Reflection I agree with Jodi that particular regions of various countries have individual dialects. People in the Midwestern states speak very differently from people in the south, or northeast. Sometimes the accents are so strong that it is hard to understand what people from other parts of the country are even saying. But dialect, or accent, seems to result not at all from the personal character or word choice of someone, but from the environment he or she was raised in. People are able to adapt, and accents or dialects are examples of our adaptation, because we blend in with them. When we move to a new place, eventually most of us will lose our own accents and adopt the one of our new home. I do not know whether or not Jodi is right about male and female speech, as people of both sexes seem to have unrestricted speech characteristics based on their gender. In my own experience, I have noticed that my own accent separates me from certain people, and gives me something in common with other Mexican Americans. As English is my second language, I have a noticeable accent, and it lets people identify certain things about me. This accent also allows people to know things about how, and what community, I was raised in. Jodi also talked about the difference between male and female speech. I am not sure if I have noticed any differences other than that males usually use more slang and a more relaxed form of speech when in comfortable settings. I have also noticed the differences in formality that people use in certain areas. In the areas where I grew up, people often address each other in familiar tones, but when speaking to people from other areas, we are more formal. In the south, Jodi notices a key feature that people use when speaking: they are often very formal and courteous, even to people who are somewhat familiar. This is interesting, because in my experience, I have noticed that many people do not even address strangers in ways that are very formal or customary. But I have noticed that this is different in other areas. I would use what Jodi wrote in my teachings by emphasizing accents or dialects that people use. These are important ways of understanding the characters of individuals, and determining what is a result of people’s character, instead of a result of the environment they were raised in. Also, it would be important to teach the differences in language from certain regions. Not only are the accents different, but the formality may be different as well. In the south, where people address one another in more formal ways, and say ‘ma’am’ and â€Å"sir† more often , it is important to know the ways that people speak to know how to be inoffensive. So I would teach the differences in speech of certain regions, as that would help outsiders to seem friendly and polite when visiting. Understanding lingual characteristics in certain areas, and the differences from place to place will help people to communicate in friendly manners with people who are unfamiliar.

The Metamorphosis of Achilles in Homer’s The Iliad Essay -- Iliad Essa

The Metamorphosis of Achilles in Homer’s The Iliad Dr. Frost’s comments: With his clear explanation, illustrative quotes, and logical organization, the student easily proves his thesis, recapped and affirmed very well in the final paragraph. From the first pages of Homer’s The Iliad, Achilles is portrayed as vengeful, proud, and petty. As the book progresses, the image of Achilles as a spiteful child is sharpened dramatically. Towards the end of the epic; however, Achilles begins to exhibit qualities that are considered heroic even in today’s society. Once his loyal and trusted friend Patroclus dies, Achilles undergoes a drastic change in character. When he confronts the true horror of death, Achilles puts aside his immature ways to fulfill his duty to his friend, his compatriots, and his conscience. In this way, the progression of Achilles as a character is an analogy for the transition from youth to maturity. The first book of The Iliad, appropriately titled the â€Å"Rage of Achilles,† sets the scene for the remainder of the epic. Agamemnon seizes Achilles’ prize, the beautiful Briseis, to sooth his own wounded pride. Even though Achilles is correct to suggest that Agamemnon return Chryseis, the swift runner’s brash manner leaves Agamemnon feeling slighted. In return, Achilles vows that he will not fight in the Trojan War any longer. Once Briseis is seized, Achilles goes to the beach to cry to his mother. This is reminiscent of how a small child would act when denied something he wants. It seems that Homer is trying to compare Achilles’ actions in the early books to that of a child. Achilles implores his mother to go to Zeus and ask the god to crush the Greeks until they give Achilles the honors he ... ...les has been throughout the epic. His actions show that he has finally seen to the heart of his fury and found it pointless and destructive. He is ready to fulfill his duty to the Greeks, yet is willing to treat his enemies with respect and courtesy because they are humans as well. In conclusion, the progression of Achilles’ character in The Iliad can easily be viewed as an analogy for the progression of a child to an adult. From the spiteful rage in the beginning to the compassionate respect in the end of the epic, Achilles’ development mirrors that of a stereotypical human from childhood to maturity. The concepts that seem important to him in the beginning, his honor and glory, slowly become supplanted by more reasonable and mature ideals of duty, respect and compassion. Work Cited Homer: Iliad. Trans. Robert Fagles. New York: Barnes and Noble, 2003. The Metamorphosis of Achilles in Homer’s The Iliad Essay -- Iliad Essa The Metamorphosis of Achilles in Homer’s The Iliad Dr. Frost’s comments: With his clear explanation, illustrative quotes, and logical organization, the student easily proves his thesis, recapped and affirmed very well in the final paragraph. From the first pages of Homer’s The Iliad, Achilles is portrayed as vengeful, proud, and petty. As the book progresses, the image of Achilles as a spiteful child is sharpened dramatically. Towards the end of the epic; however, Achilles begins to exhibit qualities that are considered heroic even in today’s society. Once his loyal and trusted friend Patroclus dies, Achilles undergoes a drastic change in character. When he confronts the true horror of death, Achilles puts aside his immature ways to fulfill his duty to his friend, his compatriots, and his conscience. In this way, the progression of Achilles as a character is an analogy for the transition from youth to maturity. The first book of The Iliad, appropriately titled the â€Å"Rage of Achilles,† sets the scene for the remainder of the epic. Agamemnon seizes Achilles’ prize, the beautiful Briseis, to sooth his own wounded pride. Even though Achilles is correct to suggest that Agamemnon return Chryseis, the swift runner’s brash manner leaves Agamemnon feeling slighted. In return, Achilles vows that he will not fight in the Trojan War any longer. Once Briseis is seized, Achilles goes to the beach to cry to his mother. This is reminiscent of how a small child would act when denied something he wants. It seems that Homer is trying to compare Achilles’ actions in the early books to that of a child. Achilles implores his mother to go to Zeus and ask the god to crush the Greeks until they give Achilles the honors he ... ...les has been throughout the epic. His actions show that he has finally seen to the heart of his fury and found it pointless and destructive. He is ready to fulfill his duty to the Greeks, yet is willing to treat his enemies with respect and courtesy because they are humans as well. In conclusion, the progression of Achilles’ character in The Iliad can easily be viewed as an analogy for the progression of a child to an adult. From the spiteful rage in the beginning to the compassionate respect in the end of the epic, Achilles’ development mirrors that of a stereotypical human from childhood to maturity. The concepts that seem important to him in the beginning, his honor and glory, slowly become supplanted by more reasonable and mature ideals of duty, respect and compassion. Work Cited Homer: Iliad. Trans. Robert Fagles. New York: Barnes and Noble, 2003.

Digital Bangladesh Essay

Introduction: digital Bangladesh is a new world, a new concept, a new dream. Bangladesh is now resounding with the aim of achieving digital Bangladesh. Our present prime minister, Sheikh Hasina, in their election manifesto of 2008 declared to build up Bangladesh as a digital one by 2021. Since then this concept has become almost a lip-word with the people of Bangladesh. Meaning of digital Bangladesh: our life today is governed by the offshoots of science. Science has ushered in new era in the history of human civilization. Computer invention is the most determining factor in the respect. It has brought about a revolutionary change on the face of the global world. This change has been possible through the information technology (it) based on computer-internet system. The micro-electronic system through which all sorts of information are collected. Assimilated, preserved, processed and transmitted is known as â€Å"information technology†. This information technology or computer & internet based Bangladesh is called a digital Bangladesh. Necessity in Bangladesh: ours is a developing country. We a achieved independence in 1971 after a bloody liberation war. Science then began the campaign of building up the war-shattered Bangladesh as a Bangla of gold. But it is a matter of great sorrow that we have not been able to cross just the stage of a developing country even after the lapse of a long period of 38 years of liberation. No expected development has yet been achieved. The main causes are: laziness, lack of morality, tendency to make more talks than work, lack of tendency to go ahead with the advanced technology etc. The gradual connection of the digital system in all the activities of Bangladesh, if possible, may give birth to a digital Bangladesh. This perspective plan can be brought into reality only when the important places of the country can be brought under control by setting us CCTV camera based on the computer-election campaign through video conferences as a part of her dream of building up digital Bangladesh. We can apply digital system in the following sectors of our national life. Educational sector: education is the backbo ne of a nation. So we must put our first priority on education sector with a view to establishing a digital Bangladesh. We can make video of teacher’s lectures of speeches and display them on the white screens before the learner. Read more: Essay on Liberation War of Bangladesh A learner can receive education sitting in his house. Medical sector: medical facilities are one of the basic needs of human beings. Modern science has given birth to a new  world in the field of medical treatment. If the internet connection can be spread widely, a patient can receive prescription of medicine without appearing before a physician by paying offers through online banking system. Agricultural sector: ours is an ago-based country. More than 80% of the people of our country are dependent on agriculture for their livelihood. But they are ignorant of the more method of cultivation whereas the developed countries of the world have championed in this fields by using the boons of mechanized method of cultivation. Administrative sector: most of the offices of our country are extremely sluggish in work and life in wait for taking bribes by holding up work days after days. We can make the administration dynamic, work-oriented and free from corruption by setting up CCTV camera th rough computer-internet system. Security sector: security is a must in every sphere of our national life. No national can expect to advance without having a well-founded security system. It can be made possible by setting up CCTV camera through computer internet system. This system will help us detect the miscreant event after ling period of their occurrence of mischief’s. Buying and selling sector: buying and selling are our every-days matter. Everyday we go to markets or shopping malls to make purchase of different essential things of our daily life. If the computer network can be spread widely, we shall be able to make our necessary purchases by staying in our house. Not only in the native land, can it be extended even to the foreign countries by making payments through credit cards. Communication sector: â€Å"transport is civilization† –goes a wise saying. It is not possible to make all round development without having a good and dynamic communication system in the country. At present, many a thing of communication affairs is Bering controlled through computer-internet system. We can also bring the whole country within the reach of our hands through this system. Publication sector: we cannot think of publication books today without the help of computer network. The computer system has already been introduced in our publication industry. Earlier, the booed which took at least two months to be published, now that blood can be published within two days. Newspaper sector: computer network is now being used in publishing newspapers on a large scale. Now a newspaper is being published in different regions of the country simultaneously. So newspapers are no more sent to Chittagong, khulna, Rajshahi or sleet from  Dhaka by transport. Especially tins system is being followed in case of first call news papers. Recreation sector: recreation sources are badly needed for the modern mechanized hard-field of recreation. We can enjoy different sorts of amusements including different games and film shows. We can now know the results of the games which are going on overseas within a moment through internet. Banking sector: computer network has given a new impetus in the banking sector. It has made banking sector mere dynamic than ever before. Online system has already been introduced in many banking institutions. Now we no more nee d carry cash money with us to the remotest regions of the country. If this system can be introduced in all banking institutions in our country, Bangladesh will be able to step into a digital one. Setting up online information center: the information services of different public and private sector can be made reach to the door-step of the people by setting up online information centers. Then people will be able to collect different data or information from this information center. Not only that they will be able to know about the final institutional conditions and position. Conclusion: it is said â€Å"hope springs eternal in the human breast† we also hope that we shall be able to turn our war-shattered country into a digital Bangladesh by bringing about an all round development through all-out efforts of people of a all walks of life. We are very hopeful to learn that the daily Jougantor and the Cambrian college have jointly taken a gigantic to set up digital campus all over the country with the Sklogan.

A Synopsis of the Movie Fight Club Essay

The movie begins as Jack, the protagonist, is trapped in a state of insomnia by his job at calculating the cost of recalling a faulty car as opposed to paying court settlements to the relatives of the people killed by that car. He then recommends the one that seems less expensive. While he tries to argue with a doctor about how he can start sleeping, the doctor happens to make a sarcastic remark about how if he wants to see real pain he should go to a support group for men with testicular cancer. Jack takes this remark literally. It is there that he meets Bob, whom I shall describe shortly. Anywhere, he begins to find the support groups addictive, and attends more and more of them, and finds that they allow him to sleep. Soon after in the movie we find Jack meeting Tyler Durden on a plane trip, and when his apartment later explodes Jack meets Tyler Durden in a bar. Having agreed to let Jack stay at his house, Tyler asks Jack to punch him. He tells Jack this will make him feel that hi s life was indeed exciting, and Jack obliges. They begin to fight, and others begin to stand around, wanting to join as well. They gather together, protesting amongst themselves that society was trying to turn them into wimpy and uniform machines and preventing them from feeling like real people, constantly telling them that they need to buy all sorts of stuff that they only need because the advertisements said they did. Pretty soon there are weekly gatherings of these men, waiting for a chance to fight one another, and then they move into the basement of a local bar. More and more men begin to attend Fight Club with the express agreement that they would not mention it, and rumors begin to circulate of Clubs in other cities. Gradually Durden begins to make the Club more involved, giving out â€Å"homework assignments† such as to start a fight with a stranger and lose. Thus Jack finds himself watching as Durden institutes Project Mayhem, an outward attempt at changing society based on widespread attacks on coffee franchises and corporate artwork. Finally Durden plots to blow up ten major credit card companies, with the intent that to erase everyone’s debt would create chaos, and allow society to re- organize itself from that chaos. Many critics of the movie found it to portray antisocial behaviors as a valid way of expressing oneself. (Particularly if only the beginning and middle of thi s movie are looked at.) They argue that its violence is there merely to draw an audience. This is supported by numerous instances of young men and boys vandalizing cars as was done in the movie or forming clubs of their own. Therefore many say that the movie succeeds in condoning what the ending condemns. They say that it promotes violence by making it seem so attractive in muck of the movie, regardless of the conclusion. With this argument in mind, we shall proceed with our analysis of the movie itself. One of the principal themes in Fight Club is its treatment of violence and its relationship with masculinity. The men in the film are portrayed as confronting a society which gives them little meaning and refuses to give them what they feel to be a birthright, a meaningful, productive place in society. Tyler Durden, the leader of Fight Club and the manifestation of the angry, alienated, and purposeless feeling, articulates this, â€Å"We’re the middle children of history, with no special purpose or place. We don’t have a great war in our generation, or a great depression. The great depression is our lives. The great war is a spiritual war. We have been raised by television to believe that we’ll be millionaires and movie gods and rock stars–but we won’t And we’re learning that fact. And we’re very, very, pissed off.† The men in this movie, having their traditional masculine role of breadwinner seemingly denied by feminism and left with meaningless corporate jobs compensate for this loss of masculinity and control by re-affirming their masculinity for themselves through the only masculine behavior they still can do: fighting. According to Jackson Katz: One way that the system allows working class men (of various races) the opportunity for what Brod refers to as â€Å"masculine identity validation† is through the use of their body as an instrument of power, dominance, and control. For working-class males, who have less access to more abstract forms of masculinity-validating power (economic power, workplace authority), the physical body and its potential for violence provide a concrete means of achieving and asserting â€Å"manhood†. Bob also fits this description of fighting as compensation for that sense of paralysis preventing men from being either a crucial part of society or being able to change it so that one can be. Through a combination of the treatment for testicular cancer and of increased estrogen as a result of his steroid use while a body-builder which Bob was left with unusually large breasts and left him with very little perception or himself as masculine or valuable to anyone. However, Bob later appears in the movie as a member of Fight Club, where he finds that once again he can act â€Å"like a man† and feel as if his masculinity is validated. Jack finds Durden’s assertions that the men in their generation have no other wa y to express their individuality or to free themselves from materialism than to fight each other, and to use their fighting as a method of filling the void left by the removal of worthy roles for men in society. In the beginning of the film Jack is using mail-order catalogs, becoming so obsessed with buying whatever he sees advertised in them that his orders become an end to themselves. I would flip and wonder, â€Å"What kind of dining room set ‘defines’ me as a person?† He became so obsessed with obtaining what he saw in the catalogs that he filled up his apartment with furniture and all sorts of other stuff he didn’t need. This seems also to address the increasing assertion by advertisements that you can be defined and given a soul by acquiring products. Durden also spoke of this sort of cycle: â€Å"Look at the guys in fight club. The strongest and smartest men who have ever lived — and they’re pumping gas and waiting tables; or they’re slaves with white collars. Advertising has them chasing cars and clothes. A whole generation working in jobs they hate, just so they can buy shit they don’t really need.† He was alluding to the shackles that a culture based on acquisition has on its members, and inviting these members (namely men) to throw off the shackles and prove that they didn’t need a better dining room set to define them. All they needed, he assured them, was to fight, and would show their humanity and masculinity through that. During another one of his outcries about the male relationship with society, Durden once came upon a designer clothing billboard featuring a muscular man in jeans and no shirt, and criticized it much like various critics of ads which use unrealistic shows of feminine beauty to sell products asked, â€Å"Is this what a real man looks like?† After smearing it with blood, he proclaims, â€Å"Guys packing into the gyms, all trying to look like what Calvin Klein says. Fight club isn’t about looking good.† Susan Faludi, author of Stiffed: the Betrayal of the American Man† calls this sort of â€Å"ornamental masculinity† a major factor in the â€Å"Angry White Male† mentality: The more I consider what men have lost–a useful role in public life, a way of earning a decent living, respectful treatment in the culture–the more it seems to me that men are falling into a status oddly similar to that of women at midcentury. The ’50s housewife, stripped of her connections to a wider world and invited to fill the void with shopping and the ornamental display of her ultrafeminity, could be said to have morphed into the ’90s man, stripped of his connections and invited to fill the void with consumption and a gym-bred display of his ultramasculinity. The empty compensations of a â€Å"feminine mystique† and transforming into the empty compensations of a masculine mystique. Douglas Rushkoff gives his account of the switch from a linear and continuous world to one that was non-linear and discontinuous. Before this switch, middle-class men were seen as valuable and benevolent authority figures who were a pillar of society and who always succeeded in bringing home food for the table because his work paid relatively well. The society felt that there was value also in acquiring as many new and technologically advanced possessions as possible, which allowed for the men to ensure that their wives would find it enjoyable to expend all of their energy at home, cooking and vacuuming and buying better things for cooking and vacuuming. In this way men were given the great majority of political power and respect. However, the awareness of the corruption in politicians’ lives from Watergate, the national confusion after a country was able to watch Kennedy assassinated on TV, and possibly the most lasting of all, the first time that ordinary citizens were able to see combat in Vietnam on the nightly news, creating a much more suspicious outlook on the government and military, caused society to become discontinuous. The former male status symbol was gone along with continuity, replaced by gender equality which prevented men from using the feminine mystique to their advantage, making them less likely to have a dependent wife and family. They lacked that meaning which they had when they were providing for their offspring and mate, to put it in a biological concept, so their motivation to work was largely gone, with consumerism alone unable to fill the void. Their power having toppled, the male now tried to fill this void and prove that he indeed was still a man for society. Consumerism was unable to do that anymore, and so the male body itself, as Jackson Katz said, became the tool. This is shown by the film, in which Tyler Durden attempts to destroy the discontinuous society which tells him that he should not have this total control. This is shown by his completely anti-feminist outlook, particularly his meaningless sexual relationship with Marla Singer. â€Å"Except for their humping, Tyler and Marla were never in the same room†¦Ã¢â‚¬  Jack relates. Tyler also describes a generation of unaggressive men â€Å"raised by their mothers†, that characterized his peers who grew up in a time of increased divorce rates and in turn grew up without fathers. â€Å"The last thing we need is another woman.† He gives reason to his masochistic fights and burns by saying that you could create pain for yourself, thereby â€Å"hitting bottom†. He describes it not as a painful and agonizing experience, but a turning point, where you are going to feel excellent after having your teeth knocked out no matter how bad your station in life is. And so Durden’s scheme to create chaos which would then begin society anew, Rushkoff would say, actually was showing that he was trying to mold society around himself. Meanwhile Jack in the end renounces Tyler’s ideas of violent upheaval, instead deciding that he would accept society as discontinuous and use its discontinuity as part of his life. This film therefore shows the advantage in not letting what happens matter to you such as it would in a linear world. Edward Herman’s perceptions of the film would be those of contradiction, largely centering around the fact that the movie is marketed and designed to make a profit, yet at the same time it criticizes the idea that you need to buy what society tells you to buy and that material goods are unnecessary to life. He might postulate that the companies had realized that a capitalistic message promoting conformity doesn’t sell, and instead used and anti-capitalistic message of being skeptical of what society and everyone else tells you to make an even greater profit (much like Sprite’s paradoxical campaign which made fun of soft drink ads, then told people to buy Sprite). he would observe in short not that corporations indeed rejected themselves, but that they now make themselves even more effective by letting people pay to watch them pretend to do so. My own impressions of the movie are that along with its messages on corporations and their relationship with the identity crisis in American men is that it also offered a lot of information on the ultimate problem with taking violence as a way of demonstrating masculinity. This is especially apparent with Bob, who, managed to rediscover his manhood in Fight Club and in Project Mayhem, but was also killed while part of the latter. Fol lowing his death, he is spoken of by his comrades as if he had never been human. This is saying that to become part of violence unquestionably despite perceived acceptance and purpose is to swap one form of denial of yourself for another. Bibliography. Katz, Jackson/ authority on phenomenon of violence and its link to masculinity and cultural trends creating this phenomenon/ Advertising and the Construction of Violent White Masculinity This article discussed the use of violence by white men as a tool to regain power they feel to be lost to other groups. Discusses overuse of portrayals of violence and its symbols in advertising. Faludi, Susan/ author of Backlash and Stiffed: The Betrayal of the American Man, a contributing editor for Newsweek, â€Å"The Betrayal of the American Man, At Ground Zero of the Masculinity Crisis, The Ornamental Culture, Beyond the Politics of Confrontation† Newsweek, (09-13-99) â€Å"It’s ‘Thelma and Louise’ for Guys†, Newsweek (10-25-99) These articles discuss how men have reacted to the identity crisis from their loss of job status and expresses that much of it comes from a modern image of manhood impossible to attain and in the latter relates such phenomena to the film . Fletcher, Kim, â€Å"Male Fantasies† The Spectator (11-20-99) Much like Faludi in that it concludes that film is the result of male feelings of inadequacy in modern culture addressing the question of how to react. Rushkoff, Douglas/ author of Media Virus and Playing the Future among others content take from excerpts of Playing the Future This book describes the cultural evolution caused by the digital age and resulting in adopting non-linear thought and in chaos mathematics. Herman, Edward/ linguistics professor at MIT, comrade of Noam Chomsky â€Å"The Propaganda Model Revisited† from Capitalism and the Information Age This essay enlightens as to the role producers’ and reporters’ personal biases and more particularly of their desire for profit plays in how the media portrays certain events or whether they even mention certain events at all. Braun, Bill, â€Å"Auto dealership vandal released after finishing ‘bootcamp'†, World Staff Writer final home edition (date not given) This, among other articles, outlined or mentioned the violent and anti-social effects that the film seemed to have on the younger adults and adolescents, such as forming their own little fight clubs or vandalism. Uhls, Jim Fight Club screenplay available at http://geocities.com/scifiscripts/scripts/fight_- club_shoot.txt

Free sample - Booker T. Washington (1859-1915). translation missing

Booker T. Washington (1859-1915). Booker T. Washington (1859-1915)Introduction This essay gives the brief histories Booker. T Washington and General Armstrong. It discusses these two men’s friendship, their lives and personalities. It also gives the reason for their respect to each other. Booker. T Washington Booker T. Washington was born as a slave at western Virginia farm in the year1859 during the time of severe slavery. Washington states, â€Å"From the time that I can remember anything, almost every day of my life has been occupied in some kind of labor.† Due to this slavery, his exact birth day date and month is not known as well as his ancestry (Knol).   . He was a very substantial force in shaping the progress agenda of the black people in late 19th and early 20th centuries. Washington become the leader of the Negro race in and he was well recognized America. Although he struggled to realize success proof to other black men and women that they could raise themselves, he received much criticism that he kept the Negro down in his place. Also, his leadership became more controversial. His mother gave him a copy of a book known as Webster’s blue-black spelling book which inspired him to begin his education. He started attending night classes where he was about the valu es of hard work for economic and moral strength. In the year 1881, booker t. was invited to Alabama where he was given a responsibility as a principal at a normal school in Tuskegee (Washington T. Pg 3). From 1881 to his death in the year 1915, he exerted much influence on the consciousness of the Negroes. Some organizations and the National Association for the Advancement of Coloured People opposed Washington’s policies of racial accommodation. He put more emphasis on industrial and economic education rather than civil and political rights (Cunnigen D, Dennis M Glascoe G. Pg 33). He said, â€Å"In all things that are purely social, we can be as separate as fingers, yet one as the hand in all things essential to mutual progress† (Profcover). His Christian character and his education give an insight into himself and his approaches. General Armstrong General Chapman Armstrong was born in 1839 in Wailuku and he was the founder of the Hampton Institute and he was a pragmatic accommodationist who dedicated his life and energies to the actions that aimed at changing the hearts, minds and the social structures of the Negroes. He asserted that â€Å"it meant something to Hampton School, and perhaps to the ex-slaves of America, that, from 1820 to 1860, the distinctly missionary period, there was worked out in the Hawaiian Islands, the problem of emancipation, enfranchisement and Christian civilization of dark-skinned Polynesian people in many respects like the Negro race.† He educated and inspired them to resume their inferior positions in the South's social structures (Lindsey F. Pg 1-2) His greatest success was Booker T. Washington who graduated from Hampton and the first principal of Tuskegee Institute. Armstrong was inspired by Washington’s statement that â€Å"In all things that are purely social, we can be as separate as fingers, yet one as the hand in all things essential to mutual progress†. This made him to develop his vision for the Indian education and he had a dream of a model multiracial society at the Hampton Institute. He was recruited into the army where he rose to higher ranks. At the age of 51 his left side of the body was paralyzed by strokes which led to his death. He was buried at the school cemetery as simple soldier. (Lindsey F. Pg 6). Washington's friendship with General Armstrong Washington said that the greatest benefit he received when he joined Hampton washis friendship with General Armstrong who would become his benefactor and mentor (Haskins J Jim H. Pg 105). When he made the most important decision of enrolling in Hampton, they became friends with General Armstrong who was the principal of the school. Armstrong made arrangements for the northern philanthropist to pay tuition fees for Washington. Booker T. was made a school janitor and he was given a room in the school. He graduated from Hampton min the year 1875 and he was given a responsibility of teaching in a program for the Native Americans. He was offered a position of a principal of a school that trained back teachers in Tuskegee which was authorized by the legislature of Alabama after spending two years teaching in his native West Virginia. This position was offered to him through the influence of General Armstrong because of their close friendship. This position made Washington to be famous in the entire world. It was General Armstrong who taught Washington the important doctrines of economic advancement and conciliation of the whites. Washington recruited many students from the county and he held the institute’s first classes (Haskins J Jim H. Pg 106). Reasons why Booker T. Washington and General Armstrong held respect for each other Booker T. Washington respected General Chapman Armstrong because he was the most influential person in his life. Also he gave him respect because he led the black troops in the Civil War and his ability to convince the freedmen that there future laid entirely in industrial and practical education. Armstrong also instilled Christian virtues in the freedmen. On the other hand general Armstrong respected booker t. Washington because he was extraordinarily clever and ambitious person. General Armstrong's also respected him because he effectively assimilated his emphasis on industrial skills and the required building of character.    Conclusion These two men shaped the black American education as they improved the industrial education which enabled the African-American people to get a share in the national industrialization.

MBA Essay Help

MBA Essay Help MBA Essay Help MBA Essay Help: Get Rid of Problems with MBA Essay Writing Hundreds of MBA essay writing passes through the hands of admission committee each year, that is why you have to write such an excellent MBA essay, which will be able to impress the committee, or otherwise you will not be able to enter the college you have been dreaming about. That is why in order to present a good MBA essay writing to the admission committee you may be in need of MBA essay help: Key Principles of MBA Essay Writing This article is going to make you acquainted with the main principles and requirements from the MBA essay writing, so you may consider this article as free of charge MBA essay help. Where else is it possible to find MBA essay help free of charge? Pay Attention to the Topic Well, the first tip of our MBA essay help is as follows: pay a special attention to the choice of the topic for you MBA essay writing. Never write a title for your MBA essay writing as you can entitle it only after you have written it. You are not a predictor and can not be sure what your quill will write. If you entitle your MBA essay writing beforehand, it will either not coincide with the context or you will have to rewrite it one more time. Get Attention of the Readers The second MBA essay help tip insists on hooking the reader from the first lines of your MBA essay writing. If, for example, you start your MBA essay writing with some anecdote or rather interesting statement, you will make the readers continue reading it. If the reader is pleasantly impressed from the very beginning of your MBA essay writing, it will be too difficult to spoil the whole impression from your work. Identify Your Strong Points The following MBA essay help tip lies in identifying your strong points and making them a subject for your MBA essay writing. If for example, you are considered to be a funny person with the extraordinary sense of human, do not even try to write MBA essay writing concerning some serious topic. Better, write it in an unusual and funny way and your work will be singled out from the other gray mass and you are going to be admitted. Your Success Is In Your Hands! The concluding MBA essay help tip pieces of advice you to keep in mind that your success depends only upon you. You are the only one to decide which topic to choose and which aspects of your life to deal with in your MBA essay writing. Remember that you are the only one either to be blamed or to be honored after you present your MBA essay writing to the judgment of the admission committee. Read more: Dissertation Paper American History Thesis Term Paper on Cholesterol and Lipids Research Paper Proposal Global Warming Essay

An Effective Teacher Evaluation Includes Questions

An Effective Teacher Evaluation Includes Questions The most effective method for evaluating a teacher effectively is dual, mutual involvement and ongoing collaboration in the evaluation process.  The teacher, being guided by the evaluator, is consulted and involved throughout the evaluation process. When this happens, the evaluation becomes a tool to springboard true growth and ongoing improvement.  Teachers and administrators find authentic value in this type of evaluation process. The biggest drawback is that it is a time-consuming process, but ultimately it proves worth the extra time for many teachers. Many teachers feel like there is often a disconnect in the process because they are not involved enough. A first step in actively involving teachers in the process is to have them answer questions about the teacher evaluation. Doing so before and after the evaluation gets them thinking about the process that naturally makes them more involved. This process also gives both sides some critical talking points when they meet face-to-face as some evaluation systems require the teacher and evaluator to meet before the evaluation takes place and after the completion of the evaluation. Administrators can utilize a short questionnaire designed to get the teacher thinking about their evaluation. The questionnaire can be completed in two parts.  The first part gives the evaluator some prior knowledge before they conduct the evaluation and helps the teacher in the planning process. The second part is reflective in nature for both the administrator and teacher. It serves as a catalyst for growth, improvement, and future planning. The following is an example of some questions you can ask to improve the teacher evaluation process. Pre-Evaluation Questions What steps did you take to prepare for this lesson?Briefly describe the students in this class, including those with special needs.What are your goals for the lesson? What do you want the student to learn?How do you plan to engage students in the content? What will you do? What will the students do?What instructional materials or other resources, if any, will you use?How do you plan to assess student achievement of the goals?How will you close or wrap up the lesson?How do you communicate with the families of your students? How often do you do this?  What types of things do you discuss with them?Discuss your plan for handling student behavior issues should they arise during the lesson.Are there any areas you would like for me to look for (i.e. calling on boys vs. girls) during the evaluation?Explain two areas that you believe are strengths going into this evaluation.Explain two areas that you believe are weaknesses going into this evaluation. Post-Evaluation Questions Did everything go according to plan during the lesson? If so, why do you think it went so smooth. If not, how did you adapt your lesson to handle the surprises?Did you get the learning outcomes you expected from the lesson? Explain.If you could change anything, what would you have done differently?Could you have done anything differently to boost student engagement throughout the lesson?Give me three key takeaways from conducting this lesson. Do these takeaways impact your approach moving forward?What opportunities did you give your students to extend their learning beyond the classroom with this particular lesson?Based on your daily interactions with your students, how do you think they perceive you?How did you assess student learning as you went through the lesson? What did this tell you? Is there anything that you need to spend some additional time on based on the feedback received from these assessments?What goals are you working towards for yourself and your students as you prog ress throughout the school year? How will you utilize what you taught today to make connections with previously taught content as well as future content?After I finished my evaluation and left the classroom, what immediately happened next?Do you feel that this process has made you a better teacher? Explain.

Should cars be more efficient Essay Example | Topics and Well Written Essays - 2000 words

Should cars be more efficient - Essay Example The case for making the cars more efficient finds its roots in two of the larger global issues – modern world’s dependence on depleting fossil fuels, and the impact of emissions on global climate. The proponents of making cars more efficient stress on the impact of cars on these two factors, and the opponents base their opinion on the huge investments needed to do so, and behavioral aspect of technology improvements. While both arguments seem to be strong, in the larger interest of sustainable development, the case for making the cars more efficient definitely seems to have an edge, on the face of it. This paper evaluates the two sides of the argument - whether (or not) cars must be made more efficient. Arguments â€Å"For† making cars more efficient The proponents for making cars more efficient base their arguments on three main pillars – decreasing dependence on fossil fuels, reducing greenhouse gas (GHG) emissions and helping climate control, and saving s for the consumer and the government. Below each of these pillars are discussed in detail. Decreasing dependence on fossil fuels: The global oil reserves stand at 1.33 trillion barrels and the current global consumption rate is 84 million barrels per day (Rogers, 2010). Accordingly, the current oil reserves are expected to last no more than 44 years. This clearly means that we need to work today to ensure that our dependence on oil can be gradually faded away. Amongst the uses to which oil is put, Gasoline accounts for nearly 45% of all oil use – and this is mainly for transportation purpose. According to McKinsey (2007), the road transport sector is the largest oil consuming sector globally and consumes nearly 32 million barrels of oil per day. Within the road transport sector, light vehicles (cars) were responsible for 10 million barrels of oil use per day. Another output from the McKinney study was to compare the oil demand due to different fuel efficiency of cars in Euro pe and US. Generally, cars sold in Europe are more fuel efficient than those in the US as the US customers prefer larger vehicles. It was found that the lower fuel economy of cars in the US was responsible for 37% extra demand for oil in the US. This means that if the cars in US were to be as fuel efficient as those in Europe, the demand for oil in the US could go down by 37%. Further, the study estimates that without improvements in fuel efficiency, this gap is expected to increase to 42% by the end of 2020. Therefore, the onus of reducing the global dependence on oil is largely on transportation sector and specifically on cars - it is a natural obligation for the transportation sector to reduce the consumption of oil. Therefore, cars must be made more fuel efficient so that we can reduce our dependence on these depleting resources and make them last longer than they would at current rate. Reducing GHG emissions and climate control: Estimates suggest that the transport sector is re sponsible for 27.3% of global energy demand. Table 1 shows the details of energy demand per sector. Although it is below other sectors by pure numbers, the reality is however slightly different. In the other sectors, power transmission losses (which are due to production constraints) get added due to which their weight appears to be more. Therefore, from a pure demand perspective, the transport sector is a significant silo for global energy dem

Rebuttal Argument Essay Example | Topics and Well Written Essays - 1000 words

Rebuttal Argument - Essay Example Furthermore, studying the article is necessary in order to acknowledge that there are companies that consider diversity training as one of the tools that led their companies into success. According to Dobbin, Kalev, and Kelly, diversity training is an expensive training tool. The researchers added that this process only has extremely few and even no effects on companies that practice diversity training. Also, diversity training is only present because it is mandated by law. Furthermore, this obligatory training cannot at all eliminate biases that are already engraved within employees (611). One of the points of the article is that diversity training does not work. Nonetheless, it is important to provide a concrete definition of diversity training that can easily be grasped by the audience. This may be a small part of the argument, but defining it in a simpler manner will bring light to the heavy issue being tackled. In this case, it is essential to define diversity training as a prog ram that enables employees and future employees to give importance to diversity. This training also aims in lessening discrimination in the workplace (Ford and Fisher qtd. in Konrad, Prasad, and Pringle 63). Furthermore, in any business, it is essential to be constantly reminded that the employees are the most vital tool for the success of a company. Therefore, with this fact, it is inevitable that a company or a business will fund for the continuous training and learning of its employees, which also include diversity training. The article emphasizes, as supported by a research that there have been no positive implications of diversity training. It cited that there has been no increase of female or minority managers in companies. However, it is indispensable to acknowledge that diversity training does not only aim to increase the number of female or minority managers, but it aims to allow an efficient and productive working environment for every individual. Such as in Sodexo, a serv ice company that manages food and facilities services which incorporates diversity learning materials to its business philosophies. The company had successfully incorporated diversity training in all aspect of the company which led the company to$14.8 billion revenue (Anand and Winters 363). In addition, diversity training aims to discuss the similarities and differences of every individual and to inform every employee of the legalities of prejudices in the working environment (Tropp 183). Also, diversity training is composed of different methods and approaches; therefore, holistically considering it with no positive implications to a company will be unfair. The different approaches and methods bring different results, and with a continuous improvement and usage of different approaches, a company will eventually find the right model for its industry and employees. Also, in the article, it cited that diversity training produces backlash and that it could also produce and ignite biase s. Moreover, the result of the study also shows that there is the stereotypes and the biases that are already inculcated within the employees cannot be easily diminished in a one-day seminar or workshop in relation to diversity in the workplace (Dobbin, Kalev, and Kelly 591 and 611). In contrary, diversity training must be inculcated in every employee and must become a habit. It is

Macro economics Research Paper Example | Topics and Well Written Essays - 1000 words

Macro economics - Research Paper Example To understand the European Debt Crisis, the events leading up to 2009 must be thoroughly analyzed. On February 7th, 1992 the 13 member nations of the European Council gathered together to sign the Maastricht Treaty The purpose of the treaty was to lay out key financial rules for each member state to adhere to, with the long term goal being that of creating a union between the member states promoting economical growth and free trade. The treaty primarily encompassed four points: Firstly, a close monitor on inflation rates, ensuring that no member state was 1.5 percent higher than the average of the three best countries' rates. Secondly, tight regulation on the annual government deficit. Thirdly, member states would adhere to the currency exchange rates set by the European Monetary System (EMS). Finally, the nominal long-term interest rate should not be more than two percentage points higher than in the three lowest inflation member states. While all 13 members signed, at the end of 20 10 only four countries were able to abide by the policy for Government Debt. In essence, the members of the European Council were spending far more than they were bringing in. The inability for the European countries to manage their debt was the leading cause for the European Debt Crisis. (Arghyrou & Tsoukalas, 2011). ... The creation of the Euro in 1999 was a vehicle to ease trading between its member countries and therefore benefit their economies. The countries that were joined through the Euro were Austria, Belgium, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal and Spain. After these countries were united, countries such as Greece were able to take advantage of the lending rates of 1-3% compared to previous rates of 6% or more. Banks lowered their rates as a result of their connection with countries like Germany. The banks reduced their rates on the basis of â€Å"tacit promise†, if Greece could not repay the loan, Germany would. The same rates were additionally offered to Portugal, Italy, Ireland, and Spain. Between 1999 and 2009 Portugal, Italy, Ireland, Greece and Spain, (PIIGS) with their new access to low interest rate loans, took on huge amounts of debt to fund the activities of their countries. This inflow of cash from the loans generated a f alse sense of prosperity in the countries created a 'bubble'. The loans to the countries were issued in exchange for Sovereign Bonds. When Greece announced it had financial difficulties it had a drastic impact on the sovereign bonds that were owned by the banks. The news led to an increase in the bond yields to above 7% indicating that the bond was distressed. As a result of Greece relying on deficit spending to cover their debt, issuing bonds was the only way they could manage, however, with the huge decline in their bond value they are currently not able to raise enough funds to stay solvent. In April of 2010, the Troika—the International Monetary Fund (IMF), the European Central Bank (ECB), and the European Commission (EC, the executive arm of the European Union)—structured a bailout

The workmanship of risk CRAFTS, skill and the quality of materials Essay

The workmanship of risk CRAFTS, skill and the quality of materials - Essay Example Obviously when he does not and relies on manual tools he subscribes to the workmanship of risk theory. The discussion that follows demonstrates how. According to Edward Luci-Smith, craft has endured three stages throughout history. In the first stage, craft endured a period where all objects were created purely by hand. The emphasis was on craft and it mattered not whether the object crafted was decorative, ritual or purely utilitarian. The second and third stages occurred from the Renaissance period onward and during the second stage there was marked distinction between fine arts and craft. This was primarily during the Renaissance period. By the time of the Industrial Revolution craft was distinguished from those objects handcrafted and those objects produced by machine. (Lucie-Smith, 1981, 83-85) It was this last stage of craft that gave rise to Pye’s Workmanship of Risk and Workmanship of Certainty theories. With the advances in technology craft took on a different dimension. Man could rely on his own skill to create an object or he could rely on the advances in technology to create objects with a greater certainty that those objects would turn out the way they were designed. Contemporary craft has evolved into a â€Å"high-quality, unique one-off art object and limited-quantity design work.† (Kikuchi, 2004, 235) Craft by definition requires a specific knowledge and skill to a point where it reflects workmanship, function and art. (Kikuchi, 2004, 236) To this end contemporary craft challenges the mass production of objects that are turned out automatically because this kind of production: In distinguishing between the workmanship of risk and the workmanship of certainty, Pye maintains that the latter is not possible without the former. (Pye, 1995,23) While the dynamics of workmanship of certainty permits mad to put out objects in mass quantities

Mergers and Acquisitions Assignment Example | Topics and Well Written Essays - 1250 words

Mergers and Acquisitions - Assignment Example But in acquisition only the acquiring company remains after completion of the process. The acquisition of whatsapp by facebook is discussed in the following pages. Whatsapp is a relatively new free mobile messaging service company which allows user to send messages to each other freely over the internet (It charges $1 as subscription charges after 1st year). It has a customer base of 450 million compared to facebook which has a customer base of 1.23 billion. Facebook is a giant in the area of social network and whatsapp has the potential to be a giant in the mobile messaging service domain. Facebook has recently completed its acquisition of Whatsapp for a whooping sum of $22 billion (Oreskovic, 2014). Among the big startup acquisitions that has taken place it ranks the biggest. Now the question arises why did facebook acquire whatsapp for such a whooping price? Among the many reasons some are: 4. For whatsapp things couldn’t be better because facebook has said that it will allow whatsapp to grow independently and won’t interfere. So besides the cash and instant recognition whatsapp founders are also granted freedom of making decisions. Whereas Facebook has well established its presence in the social network where it has established itself as the market leader without any doubt, whatsapp on the other hand has all potentials to be a future leader in the mobile messaging service domain. In fact the growth rate of whatsapp in the first four years of operation is much higher that facebook had (A fact that was admitted by zuckerberg himself). Although this deal is pretty recent and its actual future implications and ramifications can be known at a later stage but, this deal is going to prove a major milestone and is actually a master stroke by Facebook CEO Zuckerberg. Effects of this deal are. 2. Through this deal Facebook has actually eliminated his competitor from a seemingly unrelated

The workmanship of risk CRAFTS, skill and the quality of materials Essay

The workmanship of risk CRAFTS, skill and the quality of materials - Essay Example Obviously when he does not and relies on manual tools he subscribes to the workmanship of risk theory. The discussion that follows demonstrates how. According to Edward Luci-Smith, craft has endured three stages throughout history. In the first stage, craft endured a period where all objects were created purely by hand. The emphasis was on craft and it mattered not whether the object crafted was decorative, ritual or purely utilitarian. The second and third stages occurred from the Renaissance period onward and during the second stage there was marked distinction between fine arts and craft. This was primarily during the Renaissance period. By the time of the Industrial Revolution craft was distinguished from those objects handcrafted and those objects produced by machine. (Lucie-Smith, 1981, 83-85) It was this last stage of craft that gave rise to Pye’s Workmanship of Risk and Workmanship of Certainty theories. With the advances in technology craft took on a different dimension. Man could rely on his own skill to create an object or he could rely on the advances in technology to create objects with a greater certainty that those objects would turn out the way they were designed. Contemporary craft has evolved into a â€Å"high-quality, unique one-off art object and limited-quantity design work.† (Kikuchi, 2004, 235) Craft by definition requires a specific knowledge and skill to a point where it reflects workmanship, function and art. (Kikuchi, 2004, 236) To this end contemporary craft challenges the mass production of objects that are turned out automatically because this kind of production: In distinguishing between the workmanship of risk and the workmanship of certainty, Pye maintains that the latter is not possible without the former. (Pye, 1995,23) While the dynamics of workmanship of certainty permits mad to put out objects in mass quantities

Dykeman Article Essay Example | Topics and Well Written Essays - 1250 words

Dykeman Article - Essay Example Bureau of the Census, 1996 (Dykeman, 2003, p. 41). No doubt, theses parental divorces can adversely affect the future life of such children; these can negatively affect the psychological health of children and their performance at school. Children are also very much affected by the manner of interaction between their parents both before and after the divorce; children fail to meet academic and social expectations at school and are moved by feelings of anxiety, depression, aggression, lack of emotional well-being and self-esteem (Dykeman, 2003, p. 42). This highlights the role of school counselors and pinpoints the need of introducing primary, secondary and tertiary interventions among these children. The purpose of Dykeman’s study was to observe the effects of pre-referral tertiary-intervention program on such children who were referred for special education assessment due to behavioral difficulties that stemmed from their parents’ separation or divorce. 21 students (even though only 15 of them completed the treatment and follow up) were thus selected and the community agency counselors administered a conflict-resolution model of family-systems intervention on both the children and their respective custodial parents. The treatment focused mainly on the â€Å"cognitions and behaviors operant within the family environment that both preceded and followed classroom misbehavior and the strategies used by the custodial parent to discipline and socialize the child† (Dykeman, 2003, p. 43). The participant children were enrolled either in their seventh or eighth grade and the 15 custodial parents were middle aged, with 13 mothers and 2 fathers. The progress made by t he children were measured using the Conflict Tactics Scale in terms of their reasoning, verbal aggression, and violence. It is worthwhile to attempt a critique of the statistical analysis presented throughout the article. As already mentioned

Ethernet system Essay Example for Free

Ethernet system Essay Robert Metcalfe with his colleagues at the Xerox Palo Alto research Center (PARC) developed the experimental Ethernet system. According to O’Reilly and associates (2000) the main purpose of developing the Ethernet system is to interconnect a personal workstation with graphical user interface called Xerox Alto. The experimental system was used in order to connect Altos and also printers and servers. The systems interface‘s signal clock was patterned in the Alto’s system clock. This resulted to 2. 94 Mbps. data transmission rate on the experimental Ethernet. Ethernet was originally known as Alto Aloha Network. Alto Aloha Network was changed its name to Ethernet by Metcalfe to indicate that the system not only support Alto’s but also other computers. And Metcalfe also point out that the Ethernet has progressed way beyond the Aloha system. He chose the name ether as to describe the essential feature of the system which is the physical medium carries bits to all stations the same way as the aluminiferous ether was once believe to proliferate There are two ways which can be used to allocate the capacity of transmission media: baseband and broadband transmissions. Baseband transmission allocates the entire capacity of the medium to one communication channel. It uses distinct values by measuring the voltage in wire which only carried one signal at a time. In broadband transmission, the system allows two or more communication channels to share the bandwidth of the communication medium. The system uses the technique of dividing the bandwidth into frequency bands which is called frequency division multiplexing (FDM) which works only with analog signals. There is also another technique called time-division multiplexing (TDM) that supports digital signals. Figure 1, show the difference between baseband and broadband transmission mode of operation: Figure 1. Difference in the mode of operation between baseband and broadband Broadband transmission is used in the web hosting companies. This is because of the higher speeds of the broadband. With the use of broadband, people can enjoy the full range of internet services like downloading videos, music, watching movies and plying online games. Transceivers have different speeds which are measured in MHz and also specified in wavelengths. The larger the value of the fiber core of the transceivers, measured in microns, there will be more bandwidth possible but also the distance will be shorter. The 1000 Base-LX is the long wavelength with a signaling speed of 1. 25 ±100 ppm GBd. This transceiver can use both 62. 5 and 50 micron multimode fiber and it also uses single-mode fiber optic cables with distances of 440m, 550m and 5 km. Another transreceiver is the 100 Base-TX which uses 4B5B binary encoding to encode 100 Mbps data stream in a signal of 125 MHz. One pair is used for transmitting data while the other pair is used for receiving the data. Given this, one user can setup a system for full duplex communication given that there are only interfaces in the same collision domain. It is either the two computers are directly connected to each other by crossover cable or a computer directly connected to a switch. Full duplex communication result to doubling the potential throughput but not often reached more than the modest improvement. Based on Sheldon and Big Sur Multimedia (2001), link aggregation is the process of connecting together two or more data channels in order to become a single channel which appears as a single, higher-bandwidth logical link. Also this aggregated links can provide redundancy and fault tolerance if the links follow different physical path. By linking the digital lines, the link aggregation improves the access to public networks. The aggregation is also use in enterprise network to build multigigabit backbone links. It also allows the network’s backbone speed to grow increasingly when the demands on the network increases without replacing everything and buy new and expensive hardware. Carrier Sense Multiple Access with Collision Avoidance (CSMA/CA) protocol was intended for local area network (LAN) environments where in all the nodes are positioned few hundred feet from each other. The importance of the protocol is to listen up each node to the channels in a short period of time before it transmits. The main assumption of the protocol is that each node should be able to hear the transmission from every other station. But this assumption is violated in access network and this resulted to several problems. One of the serious problems encountered is the hidden transmitter problem. This occurs when the CSMA/CA cannot function properly due to a wireless node cannot hear one or more of the other nodes. And when this happen, multiple nodes attempt to transmit their data simultaneously over the shared data thus resulting to interference with each other. To address the hidden transmitter problem, the 802. 11 standard uses the protocol request to send/clear to send (RTS/CTS). Before transmitting each packet, each node transmit an RTS packet to other nodes to warn them that it is about to transmit data and after each transmission, it broadcasts CTS packet. This process is time and bandwidth consuming process and it is required for each and every transmission by each and every wireless node. But this process sill does not address the hidden transmitter problem fully because RTS/CTS packets are subjected to repeated collisions. In most applications, the wireless standard 802. 11b operating at 2. 4 ghz is ample enough. This wireless standard is the mostly widely accepted standard among the three wireless standards and also the price of the equipment is the cheapest because of the rising demand for the 802. 11g. Its distance will rely mostly on the communicating devices whether it have line of site or not. And with fewer obstacles among the transmitting and receiving devices, there will be better wireless connection and therefore much better web surfing. The 802. 11b wireless standard is good enough if using wireless route or access point only for internet usage because the connection to internet via broadband modem operates about 2mbps which is very fast. The 802. 11b transfer data at the rate of 11mbps which is sufficient for internet usage. This device saves money on equipment and gives great web surfing services. Another wireless standard being used is the 802. 11g standard. It is replacing the widely accepted standard which is the 802. 11b because both operate on the same frequency and the price drastically goes down on products. This standard is much very similar to 802. 11b because it also usually needs a line of site to achieve optical performance. Both standards, 802. 11b and 802. 11g operate at the same frequency range of 2. 4ghz and are inter-operable with each other. All the devices of 802. 11g can communicate with 802. 11 devices and the main advantage of the 802. 11g devices is that when transferring files betweens computers or networks, it is usually at a greater speed. It is recommended to use 802. 11g when using wireless connection to transfer files (data files, voice, music, and videos) around the home and office. 802. 11g standard also allows manufacturers to developed devices which work at speed of up to 108mbps because it recommended when transferring large data or audio files within LAN. Wi-Fi Protected Access (WPA) is a security technology that is used in wireless network. This was created by an industry trade group called the Wi-Fi Alliance which owns the trademark for the name Wi-Fi and certifies products that bear the name. WPA was created in order to response on the serious weaknesses of the previous system, the Wired Equivalent Privacy (WEP) and also to improve the authentication and encryption features of the WEP. It implements majority of the IEEE 802. 11i and intended to take place the place of WEP. It was designed in order to work with all wireless network interface cards but not with first generation wireless access point. Temporal Key Integrity Protocol (TKIP) is one of the key technologies behind WPA which deals with the encryption weaknesses of the WEP. Also the WAP have built-in authentication which is a key component. The WAP uses the RC4 stream cipher which has a 128-bit key and a 49-bit initialization vector (IV). With the combination of the TKIP and the RC4 stream cipher; this solves the problem of key recovery attacks which was found in WEP. In addition, the WPA provides much improved payload integrity. WPA uses a more secured message authentication code (MAC) but also termed as MIC which stand for message integrity code which is an algorithm â€Å"Michael†. MIC includes a frame counter preventing replay attacks. With the features of the WPA like having increased size of the keys and IV’s, reduced number of packets sent with related keys and adding up of a secured message verification system, it is far more difficult to break in within the system. There is one variation in WPA which is called the WPA pre shared key (WPA-PSK), which is also known as personal mode. This was designed for home and small office usage and networks which can’t afford the cost and complexity of the 802. 1X authentication server. To access the network, the user must enter a pass phrase, with 8 to 63 printable ASCII characters or 64 hexadecimal digits. This can be stored in the user’s computer with discretion under most operating system in order to avoid re-entry and must remain in the Wi-Fi access point. Protected Extensible Authentication Protocol (PEAP) securely transmits authentication information which includes password, over wired and wireless network. It is also an 802. 1x authentication type for wireless LAN’s. The PEAP is created by the Cisco Systems, Microsoft and RSA Security which is base on the Internet Draft submitted to the IETF. (Cisco Systems, 2007) The system uses only server side public key certificates which authenticate clients by creating encrypted SSL/TLS tunnel in between client and authentic server. This protects from casual inspection the resulting exchange of authentication. According to the Cisco Systems Inc. , the following are important benefits of the PEAP web security system: †¢ It relies on the Transport Layer Security (TLS) which allow non-encrypted authentication types (EAP-Generic Token Card and One Time Password (OTP)) support †¢ It uses the server-side Public-Key Infrastructure (PKI) based digital certification authentication †¢ It allows for the authentication to an extended suite of directories which include Lightweight Directory Access Protocol (LDAP), Novell NDS and OTPA databases †¢ It uses the TLS in order to encrypt all the user-sensitive authentication information †¢ It supports the password change at expiration †¢ It does not display the logon username in the EAP identity response †¢ The system is not susceptible to dictionary attacks †¢ It offer dynamic privacy protection while using in combination with Temporal Key Integrity Protocol (TKIP) or the Advanced Encryption Standard (AES) Also the PEAP have enterprise benefit. Based on the Cisco System Inc. , PEAP is based upon the server-side EAP-TLS. This means that organization can avoid the issue associated in the installing of digital certificates on every client machine which is required by the EAP-TLS. This provides the enterprise to choose what method of client authentication depending on their needs. PEAP authentication work in two phases: ? In phase 1, performing the server-side TLS authentication will result to creation of an encrypted tunnel and will achieve server-side authentication. One the process is done the data are encrypted with all the user-sensitive information ? For phase 2 according to the Cisco System Inc. , the client is authenticated by using methods like the EAP-GTC and the Microsoft Challenge Authentication Protocol (MS-CHAP) Public switched telephone network (PSTN) is referred as the public communication providing local, extended and long distance call telephone service. It is composed of telephone exchanges arranged in order to have nationwide telephone communication system. The system is open for those who can afford the service. Packets, pieces of the caller’s conversation are switched and then sent simultaneously to many connections to reach a receiver in the other end. All the phones in PSTN are connected in a way that any phone can call to any other phone due to all the local phone systems are connected to each other. Mitchell (2007) cited that PSTN provides the traditional Plain Old Telephone Service (POTS) to establishments and residences and also some parts of the PSTN are being utilized for DSL, VoIP and other internet-based network. In much relation to internet, this provides much of the internet’s long-distance infrastructure. Internet service providers (ISP) pay the long distance provider for the access to their infrastructure and they share the circuits among users in the process called packet switching. PSTN network link supports 64 kbps and in residences the PSTN phone lines carrying the bandwidth is made up of copper cable. Dial-up modems utilize 56kbps of the bandwidth when they are connected to a phone line. Also the PSTN utilizes the SS7 signaling protocol. SS7 signaling protocol support the exchange of special-purpose messages on public telephone networks. SS7 messages pass over separate channel different from the channel used for voice communication and it is referred as out of band signaling. Wireless local loop is sometimes called radio in the loop (RITL) or fixed –radio access (FRA). It is a system that connects users and subscribers to the public switched telephone network (PSTN) by the use of radio signals as substitute for copper for all part of the connection between subscriber and the switch. This includes cordless access systems; propriety fixed radio access and fixed cellular systems. One of the advantages of the wireless local loop is that it can be deployed in just weeks or months in comparison with copper wire systems which took months and years for the deployments. The instillation of the wireless local loop considerately has much lower construction cost than laying copper lines. The maintenance and operations of the wireless local loop are that easy and the average maintenance time per subscriber is shorter by 3 to 4 times. Signaling is the exchange between information which concerns about the establishment and in the control of a connection and the management of the network. There are many types of signaling: †¢ In-band signaling pertains to the exchange of signaling information within the same channel of the telephone call †¢ Out-of-band signaling is telecommunication signaling meaning exchange of information to control telephone call. It is done over a channel and it separates from channels which is use for telephone call. This signaling is used by Signaling system #7, the signaling standard controlling the world’s phone calls †¢ Line signaling is much concerned in transmitting information on the state of line or channel †¢ Register signaling is focused on the transmittance of information in the calling/ called telephone number †¢ Channels-associated signaling utilizes signaling channels dedicating to a specific bearer channel †¢ Common-channels signaling, utilizes signaling channels which transmit signaling information to multiple bearer channels. †¢ Compelled signaling pertains to the need of the receive signal to be fully acknowledged before the next signal is sent. †¢ Subscriber signaling pertains to the telephone and the telephone exchanges †¢ Trunk signaling pertains to the exchange. References Buis, Paul. (1996, September). Common 100 Mbps Hardware Variations. Ethernet Technology:Underlying Technologies. (Chapter 4). Retrieved September 16,2007 from http://www. cs. bsu. edu/homepages/peb/cs637/ethernet/100mbps. htm Computer Hope. (2007). Ethernet. Retrieved September 16,2007 from http://www. computerhope. com/jargon/e/ethernet. htm ETSTechNEWS. What is the difference between 802. 11g and 802. 11b? Retrieved September 17, 2007 from http://web. monroecc. edu/ETSTechNEWS/80211g Fleishman, Glenn. (2003, November 4). Weakness in Passphrase Choice in WPA Interface. Retrieved September 17,2007 from http://wifinetnews. com/archives/002452. html GNS Wireless LLC. 802. 11a vs. 802. 11b vs. 802. 11g. 2007. Retrieved September 16, 2007 from the http://www. gnswireless. com/AvsBvsG. htm Laverty, Denis. WPA vs. WEP: How your Choice Affects your Wireless Network Security. Retrieved September 16,2007 from http://www. openxtra. co. uk/articles/wpa-vs-wep. php McLauren, Bruce. (1998). Cabling Options. How Gigabit Ethernet works. Retrieved September 15,2007 from http://misnt. indstate. edu/coutinho/ge/WORKS. HTM Mitchell, Bradley. Wireless/networking: â€Å"WPA: Wi-Fi Protected Access. Retrieved September 16,2007 from http://searchnetworking. techtarget. com/sDefinition/0,,sid7_gci214316,00. html Ou, George. (2005,June 2). Understanding the updated WPA and WPA2 standards. Message posted to http://blogs. zdnet. com/Ou/index. php? p=67 Pidgeon,Nick. Introduction to how Ethernet Works. The Ethernet. Retrieved September 16,2007 from http://computer. howstuffworks. com/ethernet. Sheldon, Tom. Link Aggregation. â€Å"The Encyclopedia of Networking and Telecommunications. Retrieve September 16,2007 from http://www. linktionary. com/l/link_aggregation. html Spurgeon, Charles E.. (2000). Why is it called Ethernet?. Ethernet: The Definitive Guide. Retrieved September 16,2007 from http://www. ethermanage. com/ethernet/ethername. html ICT Global. What is Ethernet?. Ethernet FAQ. Retrieved September 16,2007from http://www. ictglobal. com/ICT010/faq1. html Networking Essentials. Band Usage (Baseband or Broadband). Retrieved September 17,2007 from http://www. measureup. com/testobjects/MS_NetEss/5a67289. htm

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report