Tuesday, November 26, 2019

Create Your Own Heirloom Photo Ornament

Create Your Own Heirloom Photo Ornament Holiday ornaments are more than decorations, theyre memories in miniature. Capture the special memories of favorite family members or ancestors by creating your own homemade photo ornament with these step-by-step instructions. Materials: Clear glass ornament (any shape size)Magic Bubble adhesive (or alternative*)Magic Bubble brush (or alternative*)Crystal glitter (very fine), powdered paint pigments (such as Pearl Ex), or shredded Mylar angel hair1/4 decorative ribbon for bow (optional) Note: Magic Bubble products are no longer available in local retail stores, or online. A similar effect can be achieved by using a craft glue such as Mod Podge that dries clear (mix two parts glue to one part water), a spray adhesive, or a clear acrylic paint such as  Ceramcoat. A disposable mascara applicator or even a Q-tip taped onto a thin stick can be substituted for the Magic Bubble brush. Instructions Carefully remove the flange from the top of your glass ornament and rinse the ornament with a solution of bleach and water (this helps prevent mold growth on the finished ornament). Place upside down on paper towels to drain. Let dry thoroughly.Select a treasured family photograph for your photo ornament. Use graphics software, a scanner, and printer, to enhance, resize, and print a copy of the photo on regular printer paper (do NOT use glossy photo paper - it wont conform to the glass ball very well). Alternatively, you can use a photocopier at your local copy shop to make copies. Dont forget to decrease the image size to fit your ornament.Carefully cut around the copied photo, leaving about a 1/4-inch border. If youre using a round ball ornament, make cuts into the edges of the copied photo every 1/4 inch or 1/2 inch, to allow the paper to fit smoothly on the rounded ball. These cuts will not show on the finished ornament.Pour some Magic Bubble adhesive into the ornament, being car eful not to get it on the neck. Tilt the ball to let the adhesive run until it covers the glass where the image will be placed. Roll the copied photo (image side out) into a roll small enough to fit into the ornament and carefully insert. Use the Magic Bubble brush to position the photo against the inside of the ornament and carefully brush over the entire photo until it has smoothly adhered to the glass. If youre unable to obtain the Magic Bubble brush, it looks like a small mascara wand or bottle brush - so feel free to substitute anything similar.If using glitter, pour more Magic Bubble glue into the ornament, and tilt the ornament to cover the inside completely. Pour out any excess. Pour glitter into the ornament and roll the ball until the entire inside of the ornament is covered. If you find youve missed a spot with the Magic Bubble glue, you can use the brush to add more adhesive to that spot. Shake out any excess glitter to avoid clumping.Allow the photo ornament to thoroughly dry. If you did not use glitter on the ball, you can now add shredded Mylar angel hair, decorative paper shreds, punched paper snowflakes, feathers, or other decorative items to fill the inside of the ball. Once the ornament is completed, carefully put the flange back on, pinching the wires to avoid damaging the ornament opening. Use a glue gun or white glue to attach a decorative ribbon bow around the neck of the ornament if desired. You may also want to attach a paper tag with the names and dates (birth death dates and/or the date the photo was taken) of the individuals in the photograph. Heirloom Photo Ornament Tips: If you plan to use your printer to print the photos, be sure the ink is water fast. Many inkjet printers use water-soluble ink, which will run if used in this project. If you arent sure, then have copies made at your local copy shop.This project works best on flat ornaments. When using round balls, be sure to clip the edges of the photo to help it fit the rounded ball, and make pinpricks in the photo to help eliminate air bubbles. Work slowly and be patient - this can be tricky with larger photos and round ball ornaments.If you make a mistake, tear a photo, etc. you always have the option of starting over. To reuse the ornament, rinse it out thoroughly with chlorine bleach, and let dry. Enjoy your special keepsake ornament! Please note: The Magic Bubble ornament is a patented technique by Anita Adams White which she graciously allowed us to share with you.

Saturday, November 23, 2019

Prophetic, Predictive, Presageful, and Portentous

Prophetic, Predictive, Presageful, and Portentous Prophetic, Predictive, Presageful, and Portentous Prophetic, Predictive, Presageful, and Portentous By Maeve Maddox A reader has asked me to explain the differences between prophetic, predictive, presageful, and portentous. In a very general sense, the words are synonymous. All four are adjectives indicative of the future. Their connotations, however, differ. The adjective prophetic has two meanings: 1. prophetic: â€Å"characteristic of prophecy or a prophet.† For example, King Saul was known to fall into a â€Å"prophetic frenzy,† a mental state usually associated with a prophet. 2. prophetic: â€Å"foretelling events.† For example, Jules Verne (1828-1905) created fictional scenarios that have proved to be prophetic of events and discoveries in our own times. Prophetic often conveys supernatural connotations. The adjective predictive is a simple way to say that something can be predicted or foretold. For example, anyone who has ever browsed an investment flyer has come across this expression: â€Å"Past performance is not predictive of future success.† The adjective presageful derives from the noun presage: â€Å"something that portends, foreshows, or gives warning of that which is about to happen.† Presageful means, â€Å"full of presage.† The verb presage means, â€Å"to predict.† I found this example on a site dedicated to prison reform: â€Å"Two decades after [a former warden’s] presageful caveat, the Louisiana penal system is imploding under the weight of a burgeoning inmate population and a societal mindset that is more retributive than rehabilitational.† Presageful is so uncommon that Word’s spellchecker flags it as a misspelling. Merriam-Webster’s single citation- â€Å"presageful gloom†- is from a convoluted sentence of 101 words spoken by Merlin’s sweetheart Vivien in Tennyson’s Idylls of the King. Trust me, this is a word you can do without. The adjective portentous is used with three meanings: 1. portentous: â€Å"relating to a portent.† A portent is a sign thought to predict the future. Etruscans studied the  flight of birds  to foretell the future. Even the number of  birds  was regarded as  portentous. 2. portentous: â€Å"eliciting amazement.† A travel article contains this example: â€Å"In the Grand Forks Valley at the foot of the mountain the portentous wall cuts off entirely the view of the summit.† 3. portentous: â€Å"exhibiting gravity or ponderousness.† A New York Times reviewer uses the word in the sense of inflated or pompous writing: â€Å"To be sure, there were plenty of passages like this in Cold Mountain - prose that somehow managed to be simultaneously portentous, folksy and cloying, like banjo music on the soundtrack of a Ken Burns documentary.†Ã‚   Used with the first meaning given above, portentous often suggests that whatever is being foretold is ominous and to be feared. A Google search of the four words gives the following results: predictive: 44,700,000 prophetic: 17,800,000 portentous: 464,000 presageful: 15,300 The Ngram Viewer shows that predictive and prophetic are far more common than portentous or presageful in printed books. English has so many words that refer to foretelling the future or knowing something without being told that no writer need be at a loss to choose exactly the right one. For example: clairvoyant divinatory farseeing farsighted insightful intuitive perceptive percipient prescient prognostic psychic vatic visionary Here are a few synonyms for portentous: foreboding ill omened inauspicious menacing ominous premonitory threatening unfavorable Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:85 Synonyms for â€Å"Help†What is Dative Case?The Difference Between "Shade" and "Shadow"

Thursday, November 21, 2019

Critical Reflection Journal. Teachers and activism Essay

Critical Reflection Journal. Teachers and activism - Essay Example The second question illustrates the types of changes realized due to activism; for example, social equality in education process. 1) What is the impact of activism in education sector? 2) What are the categories of changes realized by education activism? Indeed, this article is quite informative. It has equipped me with lots of information about the development and roles of activism in the education sector. Besides, it has enabled me to know much about the reforms that still need to be introduced in education so as to make it accomplish its role of bringing social order in the society. As explained by the author, such transformations are necessary because of â€Å"our changing notions of freedom and the changing relationship between individuals and society and between individuals and government† (p65). During most of the twentieth century â€Å"social democratic liberalism became increasingly dominant as workers, women, and people of color pushed for and were able to extend their personal and political† interest (p 63). Activism has two major applications in the education sector. The first application involves enhancing equality in the education sector. All students must be treated equally, in terms of resource allocation, and instructional processes. Secondly, activism improves the relevance of education objectives and activities in the society. The education curriculum must aim at ensuring the people become self reliant. This is through acquisition of appropriate skills, knowledge and experience. The three critical questions for understanding education activism involve: What is the effectiveness of the education reforms? What is the opinion of the teachers and related education stakeholders on the illustrated education concept? What is the opinion of the parents on the new education concept? The research of the study

Tuesday, November 19, 2019

Money and banking Research Paper Example | Topics and Well Written Essays - 1000 words

Money and banking - Research Paper Example Despite the government’s efforts to prevent the collapse of the banking system, it did not successfully restore economic growth; the United States entered a deep recession in December 2007 that extended up to June 2009 (Kroszner and Melick 6). FED used the three tools of monetary control: open market operation, reserve requirement, and discount rate to counteract the progression of the financial crisis. Figure 1: The Graph showing the financial crisis between 2007 and 2007 (Source: Gowland 33) The graph above shows that there was constant recession between 2007 and 2009. Financial recovery began to be experienced as from march 2009. Open market operation The most appropriate monetary policy that was used to counter the financial crisis of 2007-2009 constituted the increase the monetary base. Open market operation (OMO) is an instrument of monetary policy, which involves selling and purchasing of marketable securities (Stock and Mark 11). These transactions are conducted in the open market by the central bank as an instrument of controlling the monetary system. Open market operations target the cash balances of held by commercial banks and other non-bank financial institutions including their tills and in relation to their excess reserves at the central bank. The central bank sells its holdings of the government securities to commercial banks to reduce excess reserve held by commercial banks. When the central bank anticipates liquidity deficiency, it injects additional liquidity by purchasing from the existing stock of the government securities. Decreasing the monetary base during the 2007-2009 financial crisis involved the reduced supply of credit, which was used to facilitate the adjustments in financial market in order to achieve equilibrium in money demand and supply. The Federal Reserve had to sell large quantities of securities that were necessary to achieve decreased supply of credit (Stock and Mark 22). Fed would also sold high-quality securities to minimize Fed’s credit risk and the public would be informed that the expansion in the monetary base is temporary; thus, the composition of Federal Reserve’s balance sheet and size of the monetary base would be restored to normal after financial markets and economic activity begin to normalize. The Federal Reserve used the tool of open market operations with an objective of supporting proper functioning of credit markets, reduce the pressure on long-term financial markets and make financial conditions accommodative by selling long-term securities for the Fed’s portfolio. Figure 2: The Open Market Operations Graph (Source: Stock and Mark 21) i represents the nominal rate of interest, Dm represents money demanded and Ds represents the money supplied. The Federal Reserve varies the rates of interest to ensure maintenance of demand and supply of money with the aim of preventing financial crises. Discount Rate The second tool of monetary control that Fed used durin g the financial crisis is the discount rate. Under this policy, the bank can borrow reserves from the Federal Reserve at their discount windows (Stock and Mark 18). These rates are set by the Boards of Directors of the Reserve Banks, but the rates must be subjected to determination and review by the Federal Reserve Board. The Federal Rese

Sunday, November 17, 2019

Cosi Essay Example for Free

Cosi Essay Moreover, Nowra displays black comedy through the character’s uncouth and crude dialogue. The approach of a play within a play is used to mirror the life of Lewis within the play itself. It is only through the use of these structural techniques. It is only through the utilisation of such structural techniques that Nowra is able to accentuate the intensity and dramatic impact of Cosi The initial and most dominant structural technique used by Nowra to vividly and visually depict to the audience love and our compassion for ‘others’ in our society, is his use of structure in the text. Act one begins with the play opening in an old and burnt out theatre; theatre; this symbolises the presence of confusion and uncertainty in the atmosphere. However, the theatre undergoes a slow transformation for the characters as the rehearsals gradually progresses. The first act of the play is used to depict the relationship of the characters and their perception of the outside world, â€Å"Will outsiders see the show? † by asking this, Cherry acknowledges the difference between the world she exists in and the rest of society, distancing herself from the outside world and the people in it. Act one show the internal relationships of the characters, which eventually applies the dramatic impact. Moreover, the second act of the play is designed to portray the inner workings of the character’s minds. Nowra uses employs the technique of contrasting the two acts in order to not only show the transformation experiences by the characters, but to also show the two different perspectives of mental health in the 1970s. Thus, Nowra asserts through this technique that there are in fact two competing perspectives of mental health, one within the institution and also an outside perception, hence challenging the characters own values and beliefs. *** It can be understood that Nowra uses the structural techniques of contrasting two acts, in order to show a transformation undergone by the characters and to show the inner working verses the outside perspective of mental health in the 1970s. They face their own challenges and values as they learn more about their own abilities. Nowra also demonstrates to the audience that these are ‘extraordinary people’ not judgmentally insane, â€Å"Cosi gave me something to think about, something to do, see I’m happy coming to this burnt out theatre†. Through the use of the two contrasting acts, the audience is Shown the characters extraordinary change which is accentuated by the use of structural techniques such as the juxtaposition of the two acts, Which allows the characters to transform and finally â€Å"come out of their shells†. Nowra also uses dialogue to contrast characters and highlight to the audience that they are people worthy of viewing in a play. Nowra challenges the audiences perception of mental health in the twentieth century when he introduces the character Doug, who is a ___(frail and broken young man who perceives life as nothing more than a pile of crap). Doug’s dialogue is direct and blunt but also intelligent and socially correct when he says _________________________________________________________ the way ‘outsiders’ deal with mental illness in the institution. His use of uninhibited directness highlights that the patients are not afraid to say what they are thinking and that what they are thinking is the same as a person in a broader society. â€Å"You’re not deaf are you? † this type of dialogue indicates that he knows how to behave socially, as he asks the right questions, in fact Lewis seems as if he is mental, hence why Doug asks if he is deaf. In the conversation with Doug and Lewis we see Doug asking questions, which seem to be inappropriate, Lewis ________________quote for when he uses synonyms_______hesitantly replies. Do you love her? , does she sleep around†¦. † From this we see that Doug has good mental agility, as his sequence of Questions are in fact, socially correct.. Moreover, Dough is portrayed as intelligent which is highlighted when he articulates synonyms for location and dwelling. The directness comes at his question, â€Å"are you a poofta? † which ultimately gets the laugh from the aud ience; It is these uncensored, blunt and awkward lines that create the desired shocked but amused response from the audience. The Play within a play is a technique employed to mirror Lewis’ life with the words of an opera and escalate the desired dramatic response by Nowra. When mirroring Lewis’ life, Nowra touches on the theme of love and compels the audience to assess their own attitudes to love at the conclusion of the play. We are encouraged to empathise with the characters as they discover the value of love and loyalty. (Find a quote research play within a play. ) â€Å"What is going to happen to the couples in the future: a life of torment and adultery†. Nowra purposely draws on the consequences of immorality through Zac to show the generalisation on the modern world, towards the end of the play this statement ironically contests’ the final events of Cosi fan tute. Another effect that the play within a play acts as is a filter which allows the audience to see the issues of the external world through the behaviours of the characters. Nowra anticipates the audience to tap into the worries and dilemmas that they face from the actors, â€Å"It’s just that in here you miss out on a lot of changes in society’s morals†. The audience are also involved in the actor’s reality and are able to relate to their lives and reconsider and redefine their own morals and values. Consequently, the audience are drawn into the play to such a real level that they are affected by the character’s problems, feelings, motivations and search for reality. Thus, the technique of mirroring the character’s lives creates a surreal and realistic impact on the audience, hence heightening the vivid effect of Cosi. In order to create an intense and dramatic impact of the play, Nowra utilizes various structural techniques throughout Cosi. The use of two contrasting acts displays the transformation of many significant characters and invites the audience to the concept of transformation of the individual. Moreover, the frank and straightforward dialogue assigned to the characters prove to the audience that Cosi is a play worth viewing and create the desired shock response by the audience. Furthermore, Nowra scripts a play within a play to compare and contrast the parallel between the play and the lives of the characters, thus extending the dramatic impact of Cosi to each member of the audience.

Thursday, November 14, 2019

Ironies and Paradoxes :: Literary Writing Essays

Ironies and Paradoxes ABSTRACT: In contemporary literary culture there is a widespread belief that ironies and paradoxes are closely akin. This is due to the importance that is given to the use of language in contemporary estimations of literature. Ironies and paradoxes seem to embody the sorts of a linguistic rebellion, innovation, deviation, and play, that have throughout this century become the dominant criteria of literary value. The association of irony with paradox, and of both with literature, is often ascribed to the New Criticism, and more specifically to Cleanth Brooks. Brooks, however, used the two terms in a manner that was unconventional, even eccentric, and that differed significantly from their use in figurative theory. I therefore examine irony and paradox as verbal figures, noting their characteristic features and criteria, and, in particular, how they differ from one another (for instance, a paradox means exactly what it says whereas an irony does not). I argue that irony and paradox â⠂¬â€ as understood by Brooks — have important affinities with irony and paradox as figures, but that they must be regarded as quite distinct, both in figurative theory and in Brooks’ extended sense. In contemporary literary culture there is a widespread belief, or feeling, that ironies and paradoxes are closely akin. This is due in part to the huge importance that is given to the use of language in contemporary descriptions and estimations of literature. Ironies and paradoxes seem to reflect and embody the sorts of linguistic rebellion, innovation, deviation, and play, that have throughout this century become the dominant criteria of literary value. The explicit association of irony with paradox, and of both with literature, is often ascribed to the New Criticism, and more specifically to Cleanth Brooks. Brooks, however, used the two terms in a manner that was unconventional, even eccentric. He seemed to think of irony as a principle of order and unity: not so much a feature of language or meaning as a sort of coherence yoking disparate elements together, rather like Aristotle's conception of wholeness and integrity in Poetics 8 (Brooks 1951). As for paradox, Brooks seemed to regard it as a quality in language very like Viktor Shklovsky's defamiliarisation: that is, a deviation from conventional language designed to wrench our perceptions and our thoughts into unaccustomed, and therefore enlightening, pathways. Paradox, in this view, is a device which compensates for the limitations of conventional language, and is thus the only way in which poets can express the unconventional insights that are their stock in trade.

Tuesday, November 12, 2019

Leadership and Performance

CHAPTER ONE (1) INTRODUCTION 1. 1Background of the Study Globally, educating a nation remains the most vital strategy for the development of the society throughout the developing world (Aikaman & Unterhalter, 2005). Many studies on human capital development concur that it is the human resources of a nation and not its capital or natural resources that ultimately determine the pace of its economic and social development. Since education is an investment, there is a significant positive correlation between education and economic-social productivity.When people are educated, their standards of living are likely to improve, since they are empowered to access productive ventures, which will ultimately lead to an improvement in their livelihoods. The role of education therefore, is not just to impart knowledge and skills that enable the beneficiaries to function as economies and social change agents in society, but also to impart values, ideas, attitudes and aspirations important for natur al development.In spite of the government initiatives in improving access, equity and quality of education, the secondary sub-sector continues to face challenges, particularly the low participation rates, low transition rates from primary to secondary and from secondary to tertiary (particularly to universities), as well as gender and regional disparities. From the researches that have been conducted on the impact of the government efforts to improve access equity and quality on performance indicate that most public schools have a lot of wastage, very poor performance in national examinations and poor learner preparation to face the world after school.It has become alarming since the number of secondary school graduates from public day and boarding schools exit without entry grade to university is increasing day by day. This has increased crime rate, drug and substance abuse, immorality and cases of HIV and AIDS on the increase. It is, on this backdrop that the research endeavors to establish reasons why even when the Government has done so much to increase access, equity and quality to education still good performance remains for a few secondary chools (without the district) and many Kenyan children are still coming out of school with poor grades that can not help them move to the next level or get meaningful training. How can the problem be remedied and which adjustments need to be made. To this end, this proposed research will analyze the effect of management or leadership styles of the principal on the teachers and students performance. The theoretical framework adopted for this study is derived from the systems theory of organizations, which emerged as part of an intellectual ferment following the World War II, although its roots are much are much older.Its founder, Ludwig von Bertalanffy, was concerned about growing compartmentalization of knowledge and argued that certain general ideas could have relevance across broad spectrum of disciplines: that desp ite obvious differences among the many kinds of organizations, they share very general characteristics and that is important to discover what they are(Hong et al. , 2004). The systems theory cuts across all the four paradigms of management thoughts, for every organization that produces output in a system of some of sort (Katz & Kahn, 1966).And an organization, including a school, regardless of its size and purpose, and the management perspective adopted not withstanding, basically concerned with relationships, structures and interdependence rather than just constant attributes (Katz & Kahn, 1966). This study will be modeled on the postulates of systems theory because schools, like other organizations, are always in constant exchange with the larger society. Rosemary as cited in BPP (1999) defines management as ‘‘the art of getting things done through others’’ (p. 6). Fabunmi (2001), however, defines management ‘‘as the coordination of all the re sources of an organization through the process of planning, organizing, directing, and controlling in order to attain organizational objectives’’ (p. 12). Resser (1973), on the other hand asserts that management is the utilization of physical and human resources through cooperative efforts, which is accomplished by performing the functions of planning, organizing, coordinating, directing and controlling.By management styles, I refer to, new leadership and management approaches in order to enhance efficiency and effectiveness. Improved efficiency is achieved through management reforms; raising the learner teacher ratio, increasing teachers’ time on task, reducing repetition and improving accountability (Nsubuga, 2003). Leadership at work in education institutions thus needs to be a dynamic process where an individual is not only responsible for the group’s tasks, but also actively seeks the collaboration and commitment of all the group members in achieving group goals in a particular context (Cole, 2002).Leadership in that context pursues effective performance in schools, because it does not only examine tasks to be accomplished and who executes them, but also seeks to include greater reinforcement characteristics like recognition, conditions of service and morale building, coercion and remuneration (Balunywa, 2000). It is this scenario that the researcher needs to establish whether it is practiced in Nyamira North District and if it is, what is its impact on the teacher and student performance This is also described by Sashkin and Sashkin (2003) as visionary leadership.However, according to them, the concept of leadership that matters is not being limited to those at the top of the organization such as the chief executive officer or principal/head teacher, but depends on certain characteristics of the leader. It involves much more than the leader’s personality in which leadership is seen as more of mutating followers to achie ve goals (Shashkin, 2003:2). This is supported by Lav Tzu (as reported in Shashkin, 2003:7) that good leadership commits to doing less and being more.However, Cole (2002) defines leadership as inspiring people to perform. Even if an institution has all the financial resources to excel, it may fail dismally if the leadership does not motivate others to accomplish their tasks effectively. It is therefore this consideration that has made it necessary to determine the impact of the management or leadership styles on the teacher and learner performance in secondary schools in Nyamira North District of Nyamira County. . 2STATEMENT OF THE PROBLEM Although it is the Kenyan government’s policy to ensure the delivery of quality education in secondary schools in Kenya, performance, particularly in Nyamira North District has remained poor, despite the various interventions by policy makers and implementers. Such a situation is alarming, bearing in mind that secondary education play a piv otal role in the development of any country.Equally important, are the overarching policies of Kenya’s education, which strongly emphasize the importance of science education in attainment of vision 2030. Scholars, policy makers and school managers have resolved to address the poor academic performance in secondary schools in Nyamira North District by conducting research on its would be antecedents such as a lack of instructional materials, ensuring quality teachers, admitting good students, remuneration and the motivation of teachers, improving discipline and community participation in schools.Nevertheless, all the above studied and recommendations implemented there is still poor academic performance in our public secondary schools which makes it necessary to make a study on the management or leadership styles adopted and the impact of them on teachers and students performance. Hence this study is intended to investigate the relationship of head teachers’ leadership o r management style and the performance of secondary schools in Nyamira North District.It is deemed that an investigation in this area would shed light on the factors affecting performance and in particular the effect of leadership /management styles on school performance. 1. 3The purpose of the Study The purpose of this study is to establish to what extent the leadership/management styles adopted by principals have influence on the teacher and school’s performance Nyamira North District, using cross – sectional survey design with the aim of examining how leadership styles adopted by school principals influence the schools overall performance in secondary schools in Nyamira North District.Leadership styles will be characterized by behavioural tendencies, and characteristic methods of a person in a leadership position. An important dimension of leadership style is the extent to which the leader is willing to delegate responsibility and encourage input from followers. Ano ther basic dimension is the extent to which a leader is task-motivated (concerned with defining goals and the means to achieve them) or relationship-motivated (concerned with supporting and encouraging subordinates).A distinction can also be drawn between the charismatic leader, who relies on his or her personal qualities to inspire followers, and the bureaucratic leader, who depends on his or her position in the hierarchy and an established set of rules and procedures. In particular the study will determine and describe the effects of the various leadership styles (the authoritarian or autocratic leader, democratic leader, transformational leader, situational or contingency and laissez-faire leader) adopted by principals on teachers and student performance. 1. 4Specific objectivesThe study will be guided by the following specific objectives: a)To establish the relationship between the demographic characteristics of principals and teachers and school performance. b)To establish whet her performance in Nyamira North District secondary schools is dependent on the management or leadership styles c)To establish whether performance in secondary schools in Nyamira North District is dependent on the autocratic leadership style, democratic leadership style, transformational leadership style, situational or contingency leadership style of school head teachers. )To elicit the viewpoints of head teachers, teachers and students on the preferred leadership styles. e)To make recommendations for the improvement of schools on the basis of an analysis of leadership styles. 1. 5Research Questions/Hypotheses The guiding questions will be: 1. What is the relationship between the demographic characteristics of principals and teachers and school performance? 2. What is the relationship between management styles of principals and staff performance?A case study of secondary schools in Nyamira North District (Nyamira County). 3. Is the performance in secondary schools in Nyamira North District dependent on the autocratic leadership style, democratic leadership style, transformational leadership style, situational or contingency leadership style of school principals? 4. What are the viewpoints of principals, teachers and students on the preferred leadership styles? 5. What recommendations can be made for the improvement of schools on the basis of an analysis of leadership styles?Hypotheses 1. The demographic characteristics of principals influence teachers’ and student academic performance 2. There is positive relationship between management styles of principals and staff, and student academic performance. 1. 6Significance of the study While some may still ascribe to the old adage that ‘leaders are born, not made’, there remains a societal responsibility to provide school leaders with the skills and practices needed to orchestrate schools in a way that can maximize sustained achievement for all students.The continued research on behaviors and p ractices of leaders (Fullan, 1985; Murphy & Hallinger, 1992) remains important in the light of the changing role of the principal. The findings from the study would help to augment and enrich theories and principles on school leadership. It would also have a direct impact on the future training of school leaders and teacher leaders. Data generated from this study could serve as a practical framework for the Ministry of Education, or other training agents and higher institutions, to plan, organize and provide leadership-training program for school leaders and prospective leaders.The study could also be important for school leaders as the findings can help them take heed of their leadership behavior and become more sensitive to the process and importance of human interaction. The findings from this study may offer more insights and serve as a critical friend in academia, encouraging principals to reflect, break out of their traditional practices, raising consciousness, and questioning deeply entrenched assumptions. Hopefully, all principals would ultimately fulfill their leadership dream, and lead the schools in the direction as Bath (in Fullan, 1997) puts it, ‘you can lead where you will go. 1. 7Limitations and Delimitations of the Study This study will be concerned with effects of leadership or management styles on teacher and learners performance. It will be conducted in Nyamira North District (Nyamira County) between September 2011 and December 2011 using cross – sectional sample survey design and a sample of 25 secondary schools will be selected from 43 secondary schools in the district. Data will be collected by the researcher using questionnaires, interviews and document analysis techniques. The following are limitations of the proposed study. The study will include public secondary schools in Nyamira North District. Therefore, the results of this study may not be generalized to private schools. †¢It will not be possible to cover the opi nions of parents and other stake holders in this district because tracing them will require considerable time, resources and other logistics Though only public secondary schools in Nyamira North District will be included in the study, nevertheless, Nyamira North is typical of many districts with regard to recent emphasis on school reform and school improvement projects.Therefore, the results of this study may apply to other, similar district of the county and Kenya at large. 1. 8Theoretical and conceptual frameworks The theoretical framework adopted for this study is derived from the systems theory of organizations developed by Ludwig Von Bertalanffy in the early 1950s. It emerged as part of an intellectual ferment following the World War II, although its roots are much are much older. The systems theory has had a significant effect on management science and understanding organizations.A system is a collection of part unified to accomplish an overall goal. If one part of the system is removed, the nature of the system is changed as well. A system can be looked at as having inputs (e. g. , resources such as raw materials, money, technologies, and people), processes (e. g. , planning, organizing, motivating, and controlling), outputs (products or services) and outcomes (e. g. , enhanced quality of life or productivity for customers/clients, productivity). Systems share feedback among each of these four aspects of the system.The systems theory is an alternative to the classical and neo – classical organizations theories which the researcher felt cannot suffice because of their emphasis on schools as fragmented and closed social units independent of external forces (Baker 1973). The only meaningful way to study an organization (school) is to regard it as a system. Thus schools should be managed more like organizations where educational programmes are innovated and re – innovated to realize the importance each part makes to the whole, and the necessit y of eliminating the parts that make negative contributions.With the development of the various educational disciplines and departments, considerable overlap is inevitable among the different fields. The proliferation of specialization, as in many branches of education, also leads to further overlapping. Because of these interactions, schools are better studied as wholes rather than parts (Baker, 1973). Systems theory postulates that schools are like other on systems which of necessity engage in various modes of exchamge with the environment (Katz & Kahn, 1966).The theory emphasizes the consideration of the relationships between the school and its environment as well as what goes on within the school (Hall, 1977). The systems theory is basically concerned with the problems of relationships, of structures and of interdependence, rather with the constant attributes of objects (Katz & Kahn, 1966). The fundamental concept in the general systems theory is the notion of emergence and inte raction. As adapted in this study the systems theory holds that management actions influence the internal efficiency of a school.That staffing and control of students’ admissions coordination of teaching and learning resources, school fees budgeting and leadership styles adopted in school influence the drop outs and repetition rates, and promotion rates and general climate in a school. In the application of the systems theory to this study on the effect of management/ leadership styles on teacher and student performance the variables will be identified as follows: 1. Management is the process of designing and maintaining an environment in which individuals, working together in groups, efficiently accomplish selected aims (Koontz and Weihrich 1990, p. ). This basic definition means several things. First, as principals, carry out the managerial functions of planning, organizing, staffing, leading, and controlling. Secondly, managing is concerned with productivity – this implies effectiveness and efficiency. Effectiveness and efficiency is the ability of the school to keep or reduce, to as low as possible, the dropout and repetition rates, increase completion and promotion rates and to produce high outcomes that is good academic performance and no wastage.It also ensures that students complete an educational cycle in the possible minimum time. 2. Thus, management refers to the development of bureaucracy that derives its importance from the need for strategic planning, co-ordination, directing and controlling of large and complex decision-making process. Essentially, therefore, management entails the acquisition of managerial competence, and effectiveness in the following key areas: problem solving, administration, human resource management, and school leadership.First and foremost, management is about solving problems that keep emerging all the time in the course of an organization (school) struggling to achieve its goals and objectives. Problem sol ving will be accompanied by problem identification, analysis and the implementation of remedies to managerial problems. Second, administration involves following laid down procedures (although procedures or rules should not be seen as ends in themselves) for the execution, control, communication, delegation and crisis management.Third, human resource management should be based on strategic integration of human resource, assessment of workers, and exchange of ideas between stakeholders, teachers and workers. Finally, school leadership should be developed along lines of interpersonal relationship, teamwork, self-motivation to perform, emotional strength and maturity to handle situations, personal integrity, and general management skills. However, in adopting the systems theory of organizations this study, the researcher is not ignorant of its shortcomings.The interrelationships among parts of a system have to be recognized and understood by ‘all’ people involved. This the ory also requires a shared vision so that ‘all’ people in the school have an idea of what they are trying to accomplish. It requires a cohesive effort from all participants, a task that is not easy to achieve especially where ‘all’ is involved. Conceptual frame work In the conceptual framework depicted in the figure above the management or leadership style is hypothesized to influence the teachers and student performance.Management or leadership style is defined as having managerial competence and effectiveness in the following key areas: problem solving, administration, human resource management, and school leadership that is being able to carry out the managerial functions of planning, organizing, staffing, leading, and controlling and teacher and student performance as early syllabus coverage motivated staff reporting to work early and leaving work place late, no school drop outs, no repletion cases, there is increased completion rates and good academic results in national examinations.The frame work postulates that managerial competence and effectiveness in leadership will affect the rate of drop outs, repetition, completion rates and academic performance of students in a school. However, this relationship may be modified by age, faith of the staff, background as well as families from which the staff comes from. Chapter Two (2) Literature review 2. 0Introduction This chapter discusses the literature related to the effect of management/leadership style on teachers and student performance.It particularly focuses on the relationship between the demographic characteristics of principals and teachers and school performance, establish whether performance in Nyamira North District secondary schools is dependent on the management or leadership styles, establish whether performance in secondary schools in Nyamira North District is dependent on the autocratic leadership style, democratic leadership style, transformational leadership style a nd situational or contingency leadership style, elicit the viewpoints of head teachers, teachers and students on the preferred leadership styles and make recommendations for the improvement of schools on the basis of an analysis of leadership styles. These are considered the pillars of the study. In this chapter, the researcher reviews literature related to management/leadership styles and its effects on school performance. The review is conceptualized under the objectives and focuses mainly on autocratic leadership style, democratic leadership style and situational or contingency leadership style and their relationship with teachers and students performance. 2. 0 Transformational leadership Bush (2003) links three leadership models to his ‘collegial’ management model. The first of these is ‘transformational leadership’.This form of leadership assumes that the central focus of leadership ought to be the commitments and capacities of organizational members. Higher levels of personal commitment to organizational goals and greater capacities for accomplishing those goals are assumed to result in extra effort and greater productivity. (Leithwood et al. 1999: 9). Leithwood (1994) conceptualizes transformational leadership along eight dimensions: †¢ Building school vision †¢ Establishing school goals †¢ providing intellectual stimulation †¢ Offering individualized support †¢ Modeling best practices and important organizational values †¢ Demonstrating high performance expectations †¢ Creating a productive school culture †¢ Developing structures to foster participation in school decisions.Caldwell and Spinks (1992: 49–50) argue that transformational leadership is essential for autonomous schools: ‘Transformational leaders succeed in gaining the commitment of followers to such a degree that higher levels of accomplishment become virtually a moral imperative. In our view a powerful capacity f or transformational leadership is required for the successful transition to a system of self-managing schools. ’ Leithwood’s (1994) research suggests that there is some empirical support for the essentially normative transformational leadership model. He reports on seven quantitative studies and concludes that ‘transformational leadership practices, considered as a composite construct, had significant direct and indirect effects on progress with school-restructuring initiatives and teacher- perceived student outcomes’ (p. 506).The transformational model is comprehensive in that it provides a normative approach to school leadership, which focuses primarily on the process by which leaders seek to influence school outcomes rather than on the nature or direction of those outcomes. However, it may also be criticised as being a vehicle for control over teachers and more likely to be accepted by the leader than the led (Chirichello 1999). Allix (2000) goes furthe r and alleges that transformational leadership has the potential to become ‘despotic’ because of its strong, heroic and charismatic features. He believes that the leader’s power ought to raise ‘moral qualms’ and serious doubts about its appropriateness for democratic organisations. Transformational leadership is consistent with the collegial model in that it assumes that leaders and staff have shared values and common interests.When it works well, it has the potential to engage all stakeholders in the achievement of educational objectives. The aims of leaders and followers coalesce to such an extent that it may be realistic to assume a harmonious relationship and a genuine convergence leading to agreed decisions. When ‘transformation’ is a cloak for imposing leaders’ or governments’ values, then the process is political rather than collegial. 2. 2 The situational or contingency leadership style The situational theory stipul ates that leaders are the product of given situations. Thus, leadership is strongly affected by the situation from which the leader emerges and in which he operates. The contingency theory is a combination of the Trait Theory and Situational Theory.The theory implies that leadership is a process in which the ability of a leader to exercise influence depends upon the group task situation and the degree to which the leader’s personality fit the group (Sybil, 2000). 2. 3Autocratic leadership style The autocratic leadership style is also known as the authoritarian style of leadership. Power and decision-making reside in the autocratic leader. The autocratic leader directs group members on the way things should be done. The leader does not maintain clear channel of communication between him/her and the subordinates. He or she does not delegate authority nor permit subordinates to participate in policy-making (Smylie and Jack, 1990; Hoy and Miskel, 1992; Olaniyan, 1997). 2. 4Democr atic style of leadershipThe democratic style of leadership emphasizes group and leader participation in the making of policies. Decisions about organizational matters are arrived at after consultation and communication with various people in the organization. The leader attempts as much as possible to make each individual feel that he is an important member of the organization. Communication is multidirectional while ideas are exchanged between employees and the leader (Heenan and Bennis, 1999). In this style of leadership, a high degree of staff morale is always enhanced (Mba, 2004). Performance Performance is described in various ways. It is an act of accomplishing or executing a given task (Okunola, 1990).It can also be described as the ability to combine skillfully the right behaviour towards the achievement of organizational goals and objectives (Olaniyan, 1999). Teachers’ job performance is described as the duties performed by a teacher at a particular period in the sch ool system in achieving organizational goals (Obilade, 1999). It can also be described as the ability of teachers to combine relevant inputs for the enhancement of teaching and learning processes (Akinyemi, 1993; Okeniyi, 1995). However, Peretemode (1996) argued that job performance is determined by the worker’s level of participation in the day to day running of the organization. It is noted that employees behave differently under different situations. 2. Summary It is underpinned by the view that leaders should have an entitlement to appropriate preparation and support for their important and onerous role in leading educational change. To appoint school principals without specific preparation is a gamble, and we should not gamble with children’s education. The literature review tends to give reasons for the enhanced global interest in the role of school leaders. It assesses the differences among the various leadership/management styles, and argues that all are essent ial if schools and colleges are to thrive. It also emphasizes the evidence that effective leadership is critical to school improvement.While the importance of leadership/management style is increasingly recognized, much less is known about which leadership behaviours are most likely to promote successful schooling. The study will examine the various models of leadership and assess the evidence of their effectiveness. There is great interest in ‘instructional leadership’ because of the widespread view that the main function of schools is to promote student learning. Transformational leadership is widely advocated because of its potential to harness stakeholder support for the school’s (or leader’s) vision but there is some concern that this may be a vehicle for imposing leaders’, or governments’, priorities on teachers, pupils and communities. These and other models that have been highlighted above are subject to scrutiny in this study. 2. 6 C onclusionsPrincipals’ can therefore encourage effective performance of their teachers by identifying their needs and trying to satisfying or meeting them. Supporting this argument, Owoeye (1999) asserted that variables of job performance such as effective teaching, lesson note preparation, effective use of scheme of work, effective supervision, monitoring of students’ work and disciplinary ability are virtues which teachers should uphold effectively in the school system. In this regard, the teachers’ performance can be measured through annual report of his/her activities in terms of performance in teaching, lesson preparation, lesson presentation, mastery of subject matter, competence, teachers’ commitment to job and extra-curricula activities.Other areas of assessment include effective leadership, effective supervision, effective monitoring of students’ work, motivation, class control and disciplinary ability of the teachers. From the above resear ches done the effect of the leadership or management style adopted by principals in secondary schools has not been well researched on and as such not much is known whether it is the style the principals adopt that affects the performance standards or whether there are other issues in management in the secondary schools of Nyamira North District. There is a widespread belief that raising standards of leadership and management is the key to improving schools. Increasingly, this is linked to the need to prepare and develop leaders for their demanding roles.While this is the main focus of this study, a prior question is the nature of leadership/ management in schools. Which leadership behaviours are most likely to produce favourable school and learner outcomes? The study intends to examine the main models of school leadership and from the research consider the evidences on their relative effectiveness in promoting school improvement. 3. 0 Methodology This chapter presents a detailed des cription of the research methodology. Methodology refers to the detailed procedure to be followed to realize the research objectives. Methodology include a description of the research design, sampling techniques, instructions as well as data techniques.It describes in details what will be done and how it will be done. it comprises several sub-sections which are usually presented in the order given below. 3. 1 Research design This study will be conducted through correction research design. Correlation is a research design where the researcher determines whether or not and not to what extent an association exists between two or more paired and qualified variables. In this study the researcher will use semi structured interview method that places open – ended question constituting of various management and leadership styles assessment and the effect /impact it has on teacher and student performance.The survey will be done in terms of their leadership and management styles that t hey use in school and the effect it has on teacher and student performance by means of percentile ratio of every management and leadership style and rank those from highest to lowest from within survey questionnaire. Correlation will enable the researchers to provide vigorous and replicable procedure for understanding relationship and determination whether and to what degree a relationship exists between quantifiable variables. The locale of the study will be Nyamira North District in Nyamira County 3. 2 Population and Sampling 3. 2. 1 Target /Accessible PopulationThe target population will consist of all 38 principals 360 teachers and 9000 student in Nyamira North District in Nyamira County has 38 secondary schools and they have constantly performed dismally in the national examination for the last 20 years. It is therefore considered appropriate for providing a focal point for the study of effect of leadership and management styles on the teacher and student performance. 3. 2. 2 S ample The sample will consist of heterogeneous respondents selected from the target population. 25 schools will be selected and from each selected school three categories of the target group will be targeted. These categories will be selected as one principal, 4 teachers and 12 students.The size of the sample will be 425 respondents distributed as 25 principals, 100 teachers, and 300 students. This number 425 has been chosen using non-mathematical or convenience method determined at the discretion of the researcher, due to pressure of time that cannot allow for all the target population to be surveyed. 3. 2. 3 Sampling techniques This study will employ stratified sampling, random sampling, purposive sampling, and convenience sampling techniques. Stratified sampling technique will be used to select schools and the category of respondents to be included in the sample. Stratified sampling technique is a technique that identifies subgroups in the population and their proportions and sel ect from each subgroup to form the sample.It groups a population into separate homogenous subsets that share similar characteristics so as to ensure equitable representation of the population in the sample the sample. It aims at proportionate representation with a view of accounting for the difference in subgroup characteristics. The researcher is convinced that the target population is not uniform since mixed and single sex school and day and boarding schools do not necessary have similar characteristics, since even personnel in different departments within the same school environment may not always think similarly. As such the target accessible populations cannot be regarded as homogenous.Stratified sampling technique will therefore be used to ensure that the target population is divide into different homogenous strata and that each strata is represented in the sample in a proportion equivalent to this size in the accessible population. Simple random sampling will be used to selec t a representative sample without bias from the target population this will ensure that each school and its population has equal and independent chance of being included in the sample. Purposive sampling will be used by the researcher consciously to decide who to include in the sample in terms of getting focused information. This will also help to save time and money in cases where the target population may be widely spread. 3. 3 Data Collection 3. 3. 1 InstructionsThe study will use questionnaires, interviews, and document analysis as the main tools for collecting data. The selection of these tools have been guided by the nature of data to be collected, the time available as well as by the objectives of the study. The overall aim of this study is to establish the relationship between leadership and management styles on the teacher and student performance. The researcher is mainly concerned with views, opinions, perceptions, feelings and attitudes. Such information can best collecte d through the use of questionnaire and interview techniques (Bell, 1993; Touliatos &Compton, 1988) The researcher intends to use semi-structured instrument.This will enable the researcher to balance between the quality and quantity of data collection and provide more information. This delicate balance between the quality and quantity of information is useful for a fuller explanation of the phenomena under investigation. Questionnaire will be used since the study is concerned with variables that cannot be directly observed such as views, opinions perceptions and feelings of the respondents. Such information are best collected through questionnaire (Touliatos &Compton 1988) the sample size is also quite large (510) and given the time constraints, questionnaire is the ideal tool for collecting data.The target population is also largely literate and is unlikely to have difficulties responding to questionnaire items. 3. 3. 2 Research procedure Qualitative data will be collected from 425, respondents/interviewees/observant, from 9398 target population during the month of October 2011 using questionnaires, interviews, and document analysis. The data will be collected by the researcher himself because this will save time and lower the cost of collecting data. 3. 4 Quality Control The instrument will be piloted in the schools that will not be included in the study sample and modified to improve their validity and reliability coefficients to at least 0. 70. Items validity and reliability coefficients of at least 0. 0 are accepted as valid and reliable in research (Kathuri &Pals, 1993) Validity is the extent to which research results can be accurately interpreted and generalized to other populations. It is the extent to which research instruments measure what they are intended to measure (Oso &Onen, 2005). To establish validity the instrument will be given to two experts to evaluate the relevance of each item in the instruments objectives. The experts will rate each item on the Likert scale: very relevant (4) quite relevant (3) somewhat relevant (2) and not relevant (1). Validity will be determined using content validity index (C. V. I). C. V. I items rated 3or4 by both judges divided by the total number of items in the questionnaire. 3. 5 Data Analysis Chi-square ( test of goodness – of – fit will be used to analyze the data. Chi – square test is a statistical technique used to compare the different between categorical frequencies drawn from population with a uniform distribution which all alternative responses are equally likely chi-square( ) test of goodness – of – fit will be used because the data that the researcher intends to collect is of the type â€Å"one-variable-many levels† and are basically categorical frequencies of the description of views, opinions ,perceptions, feelings and attitudes of the respondents on the effects of management and leadership styles of principals on teacher and student p erformance.Chi-square is the most sustainable here since it will enable the researcher to identify whether there is any significant difference in the frequencies of the alternative responses. Data from open-added questionnaire items, interviews and group discussions will be grouped under broad themes and converted into frequency counts. All data will be analyzed at a level of significance of 95% or ? = 0. 05) the degrees of freedom depending on the particular case as will be determined. This value (? = 0. 05) has been chosen because the sample size has been adopted from figures calculated on the basis of 0. 95 level of confidence. 3. 6 Assumption and Limitations The following factors; leaner characteristics, and teacher qualifications are expected to influence the DV.The extraneous variable however many not be adequately controlled because the respondents are found in different institutions that are out of control of the researcher. But they will not have a significance effects on t he results because the respondents opinions, views perceptions, feelings attitudes will not be influenced by EV. It is therefore assured that they influence will remain very insignificance. The major limitations of this study are: the reliability and validity of the data collected due to the various views, opinions, feelings and attitudes that can emotionally be influenced. If all factors were kept constant, the researcher should adequately explain to the respondents to be very objective in answering.But this was the most suitable technique in the circumstances the data to be collected involves what can not easily be measured. 3. 7 Ethical Considerations. The major ethical problem in this study is the privacy and confidentiality of the respondents. Obtaining lists and files and respondents giving their opinion, feeling and attitudes in writing the questionnaire which itself is an infringement. However the respondents will have the freedom to ignore items that they do not wish to res pondent to. Reference and Biography: 1. Bell, J (1993) how to complete your research project successfully New Delhi: UBSPD. 2. Creswell, J. W (1994) Research Design Qualitative and Quantitative approaches . California: SAGE Publications, Inc. 3. Kathuri, N. J & Pals A.D (1993) introduction to educational research Egerton: Egerton university education Burk services. 4. Onen, D (2007). The management and the internal efficiency of private secondary school in Uganda. 5. Touliatos, J. S &Compton, N. H (1988). Research methods in human ecology /home economics. Iowa State University Press/AMES. 6. Willis Yuko Oso and David Onen a General Guide to Writing Research Proposal and Report (2nd edition 2008) Makerere University Printery 7. John Aluko Orodho,Phd. Elements of Education and Social Science Research methods. Kanejza Publishers, Maseno Kenya. 8. John Aluko Orodho,Phd. Techniques of Writing Research Proposal and Reports in Education and Social Sciences. Kanejza Publishers, Maseno Kenya

Sunday, November 10, 2019

Limitations of Financial Accounting Essay

Financial accounting is the only branch of accounting and it is not perfect. There are large numbers of limitations which open new way to use other tools of accounting. To know what are the main limitations of financial accounting. It is very necessary for accountants. Accountants are often blind to these limitations. So, I am covering its limitation a lot of ground. Read below and understand:- 1. Financial accounting is of historical nature Net effect of transactions are recorded in financial accounting which has happened in past. These accounts is just postmortem of all events of business in past .These record does not help for future planning and other managerial decisions. Financial accounting shows the profitability of business but it is failure to tell that is it good or bad. Financial accounting is also failure to know the reasons of low profitability position. 2. Financial accounting deals with overall profitability Accounts of business are made by a way which shows only overall profitability .It does not shows net profit per product , or per department or according to job . Thus it is very difficult to find all such activities which do not give profit. So, it creates inefficiency in business activities. 3. Absence of full disclosure of facts In financial accounting we record only those activities and transactions which we can show or describe in money. There are many other facts of business which are nonfinancial and nonmonetary like efficient management, demand of products of firm, good relations in industry , good working environments which cannot be known by financial accounting . 4. Financial reports are interim report of business Financial statements made by financial accounting is the interim report of firm’s all business work but financial position and profitability which are shown in it is not fully true . Due to adopting cost concept, all transactions are recorded on it real cost but by changing in the time; it is the need of time to adjust cost of assets and liabilities according to inflation of market. Because, financial accounting does not records according to inflation so its result does not show true position of business. 5. Incomplete knowledge of costs From cost point of view, financial accounting is incomplete. In financial accounting, accountant does not calculate each and every product’s total cost. So, financial accounting does not help to determine the price of product of business. 6. No provision of cost control Financial accounting does not help business organization for controlling the cost as there is no provision of controlling cost in it. In financial accounting, we write cost, if we pay any expenses. Thus there is no provision of improvement in financial accounting. Except this, there is no any other way to inspect all expenses. 7. Financial statements are affected from personal judgment Many events of financial statements are affected from personal judgment of accountant. Method, rate of provision of doubtful debts and valuation method are decided by accountant. Thus, financial statements do not show true and fair view of business.

Thursday, November 7, 2019

House Votes to Reject Immunity for Phone Companies Involved in Wiretaps essays

House Votes to Reject Immunity for Phone Companies Involved in Wiretaps essays On March 15, 2008, New York Times writer Eric Lichtblau wrote an article, House Votes to Reject Immunity for Phone Companies Involved in Wiretaps. The main focus of this article was the controversy surrounding the use of phone tapping, or the secret activity of monitoring telephone conversations without the people involved in the conversation being aware that they are being monitored. This was done, government officials claim, in the interest of national security. In a nation where the possibility of terrorist events is very real on a daily basis, the argument on the part of the officials was that phone calls of suspected terrorists must be allowed to be listened to without the delay of obtaining search warrants to do so (Lichtblau). The problem arose when the telephone companies that performed the actual wiretaps were being held liable in terms of violating the constitutionally protected rights of everyone- not just those who obey the law. In response to this request for immunity by the phone companies, the United States House of Representatives passed a vote by a narrow margin, 213 to 197, to make phone companies liable and to take away their immunity. In response to this vote, the White House responded by saying that President Bush would very quickly veto this bill once it comes to his office for ratification (Lichtblau). The bill that the House approved has three main elements to it: first, the bill refuses immunity to the phone companies, both for future problems and going back to prior violations of privacy of those who were monitored (Lichtblau). Also, the bill brings back many of the legal protections against illegal wire taps that were in place in the past. Lastly, the bill provides for the creation of a Congressional commission to oversee everything. The vote that the House took was done in a secret, night time session, the first such session in over 25 years. This session ...

Tuesday, November 5, 2019

Jan Matzeliger and the History of Shoe Production

Jan Matzeliger and the History of Shoe Production Jan Matzeliger was an immigrant cobbler working in a shoe factory in New England when he invented a new process that changed shoe-making forever.   Early Life Jan Matzeliger was born in in 1852  in Paramaribo, Dutch Guiana (known today as Suriname). He was a shoemaker by trade, the son of a Surinamese homemaker and a Dutch engineer. The younger Matzeliger showed an interest in mechanics and began working in his dad’s machine shop at the age of ten. Matzeliger left Guiana at age 19, joining a merchant ship. Two years later, in 1873, he settled in Philadelphia. As a dark-skinned man with little command of English, Matzeliger struggled to survive.  With the help of his tinkering ability and support from a local black church, he eked out a living and eventually began working for a cobbler. A "Lasting" Impact on Shoe-Making At this time the shoe industry in America was centered in Lynn, Massachusetts, and Matzeliger traveled there and eventually landed a job at a shoe factory operating a sole-sewing machine that was used to stitch different pieces of a shoe together. The final stage of shoemaking at this timeattaching the upper part of a shoe to the sole, a process called â€Å"lasting† was a time-consuming task that was done by hand.   Matzeliger believed that lasting could be done by machine and set about devising just how that might work. His shoe lasting machine adjusted the shoe leather upper snugly over the mold, arranged the leather under the sole and pinned it in place with nails while the sole was stitched to the leather upper. The Lasting Machine revolutionized the shoe industry. Instead of taking 15 minutes to last a shoe, a sole could be attached in one minute. The efficiency of the machine resulted in mass production- a single machine could last 700 shoes in a day, compared to 50 by a hand laster- and lower prices. Jan Matzeliger obtained a patent for his invention in 1883. Tragically, he developed tuberculosis not long after and died at the age 37. He left his stock holdings to his friends and to the First Church of Christ in Lynn, Massachusetts.

Sunday, November 3, 2019

Spotify Essay Example | Topics and Well Written Essays - 2000 words

Spotify - Essay Example By integrating enterprise’s strategy with information system strategy, SpotifyTM will be able to implement a successful business model. Introduction SpotifyTM provides cloud based music streaming service delivered via internet mobile phones which helps subscribers to access vast database of music at any place without bothering about storage capacity of physical media. The cloud based business model is structured to store enormous amount of data in virtual space without requiring physical storage devices like hard drives. The data stored by subscribers can be accessed from any remote location if the internet is available. By formulating and integrating organisation strategy with information system strategy, SpotifyTM will be able to increase their subscriber base as cloud based technology will help to reduce cost, provide faster access to any remote location, and manage existing resources efficiently (Miller, 2011, pp.8-20). Developing Enterprise Strategy Strategic planning is the process of formulating, implementing and assessing long term mission and vision of an organisation. Strategies are generally developed at the top level of the management and are implemented throughout the enterprise with the help of technology, human resources and process (Doyle, 2001, pp.2-14). SpotifyTM is cloud based music streaming service delivered via desktop and mobile phones. It was launched in October 2008 and offers subscribers access to vast database of songs via internet. The word ‘enterprise strategy’ implies the mission and vision of SpotifyTM which express where it wants to reach in future and how it expects to get there. (Source: OnbileTM, 2012) SpotifyTM aims to provide unlimited access to its subscribers with vast database of songs through internet using cloud based technology. Thus, the strategy according to the business model of SpotifyTM is to provide unlimited choice of songs database to subscribers at shortest time and affordable price. Techno logy and information system can help the SpotifyTM to achieve its goals. As the company offers cloud based technology to deliver services to subscribers, with the help of technology it will be able to reach customers at anywhere in the world. In addition to that, cloud computing is technology which can store unlimited amount data in virtual space. This means that while existing technology requires customers to carry some sort of memory device to transfer data from one site to another, cloud technology requires user to have only access to internet. The files can be downloaded and saved in any network with the help of remote access (Franklin and Chee, 2010, pp.45-62). Strategic Tools The Five Forces Model Threat of New Entrants - SpotifyTM will be able to provide their subscriber unlimited virtual space to store and stream music at affordable cost with the help of cloud based technology. Cloud computing is a relatively new technology and requires experience, knowledge, and proper data base organisation to offer uninterrupted services to customers. The technology of SpotifyTM has sufficient experience and expertise to implement their strategy and hence it is unlikely to face any threat from new