The types of errors that are not revealed by the trial balance Essay Example For Students

The types of errors that are not revealed by the trial balance Essay 6. Briefly describe the types of mistakes that NOT revealed by the test balance. For each type of mistake, show the consequence of rectifying the mistake in expanded accounting equation. Please provide illustration in explicating your replies. Trial balance is a list of all the leger history balances. It is usually prepared at the terminal of the accounting period to enable us to fix the fiscal statements of the concern. The balances of all legers are put into debit and recognition columns. The general ground of fixing a test balance is to prove the truth of the leger by demoing whether entire debits equal to credits. In order to corroborate that dual entry has taken topographic point for each dealing, the entire debit entries must be equal to entire recognition entries. Example of test balance are shown at below: We will write a custom essay on The types of errors that are not revealed by the trial balance specifically for you for only $16.38 $13.9/page Order now Company ABC Trial Balance as at 31 December 2014 Particulars Debit ( RM ) Recognition ( RM ) Cash 12000 Office equipment 5000 Debtor 550 Creditor 2700 Purchase 4000 Drawings 400 Rental 1200 Wagess 2400 General disbursals 375 Bank 7500 Gross saless 9000 Gross saless returns 100 Avant-garde 4500 Purchases returns 500 Capital 25825 Entire 38025 38025 There are two type of mistakes normally found in the procedure of fixing fiscal statement, which are mistakes that revealed by the test balance and mistakes that are non revealed by the test balance. In this assignment, we merely discuss the mistakes that are non revealed by the test balance. Mistake of skip a dealing that is wholly non entered in the books at all. Example: Buy a motor new wave by hard currency for RM 70000 concern usage. This dealing was non recorded in the books. Cash RM Motor new wave ( Correction ) 70000 Motor Van RM Cash ( Correction ) 70000 Since the dealing was wholly omitted from the books, the lone manner to do the rectification is by entering the dealing in the books utilizing the dual entry regulations. Hence, the plus, motor new wave is increase RM 70000 and another plus hard currency lessening RM 70000. Mistake of rule a dealing that is entered in incorrect class of history. Example: A amount of RM 700 paid for fixs of machinery was wrongly debited into the machinery history. Machinery History RM RM Cash ( Wrong entry ) 700 Repairs ( Correction ) 700 Repairs Account RM Machinery ( Correction ) 700 Machinery is an plus to the concern whereas fixs of machinery categorize as disbursals. Even though the dual entry for an addition in both history is debited to the several histories, but they are different classs. The mistakes is corrected by crediting the machinery history. The consequence of this mistake is to call off the mistake and the fixs history is debited to demo the right entry. Mistake of committee the entries are made at the right sum and appropriate side but to the incorrect history of the right class. Under this type of mistake, the dual entry regulation is followed right. Example: A sale of goods deserving RM 5000 to Mr Rex was wrongly entered into Mr Tex history due to a error. Mr Rex Account RM Mr Tex ( Correction ) 5000 Mr Tex Account RM RM Sale ( Wrong entry ) 5000 Mr Rex ( Correction ) 5000 Mr Rex and Mr Tex are both personal histories of the same class. Mr Tex history is credited RM 5000 to call off off the mistake and Mr Rex history is debited RM 5000 to demo the right entry. Mistake of original entry the original sum was wrongly entered in the books of original entry ( or book premier entry ) and the incorrect sum was right posted to the leger utilizing the double-entry system. .ub88f9566d3b1dfbc04bdccb3eccc5139 , .ub88f9566d3b1dfbc04bdccb3eccc5139 .postImageUrl , .ub88f9566d3b1dfbc04bdccb3eccc5139 .centered-text-area { min-height: 80px; position: relative; } .ub88f9566d3b1dfbc04bdccb3eccc5139 , .ub88f9566d3b1dfbc04bdccb3eccc5139:hover , .ub88f9566d3b1dfbc04bdccb3eccc5139:visited , .ub88f9566d3b1dfbc04bdccb3eccc5139:active { border:0!important; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .clearfix:after { content: ""; display: table; clear: both; } .ub88f9566d3b1dfbc04bdccb3eccc5139 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub88f9566d3b1dfbc04bdccb3eccc5139:active , .ub88f9566d3b1dfbc04bdccb3eccc5139:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .centered-text-area { width: 100%; position: relative ; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub88f9566d3b1dfbc04bdccb3eccc5139:hover .ctaButton { background-color: #34495E!important; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub88f9566d3b1dfbc04bdccb3eccc5139 .ub88f9566d3b1dfbc04bdccb3eccc5139-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub88f9566d3b1dfbc04bdccb3eccc5139:after { content: ""; display: block; clear: both; } READ: Hackers EssayExample: Purchase of goods cost RM 920 from Mei Mei Enterprise were wrongly recorded in the Purchases Journal as RM 902. The incorrect sum was posted to the leger. Purchases RM Mei Mei Enterprise 902 Mei Mei Enterprise ( Correction ) 18 920 Mei Mei Enterprise RM Purchases 902 Purchases ( Correction ) 18 920 Initially, the two histories were recorded utilizing an wrong figure where both histories were understate by RM 18. This mistake is corrected by adding back the understate sum. Mistake of reversal of entries dealing are entered in the histories utilizing the double-entry system but they are entered in complete reversal. An history that should be debited is credited and frailty versa. Example: A check received from a debitor, Sin Keat, entire sum of RM 3000 was wrongly credited to the bank history and debited to Sin Keat’s history. Sin Keat RM RM Bank ( Wrong entry ) 3000 Bank ( Correction ) 6000 Bank RM RM Sin Keat ( Correction ) 6000 Sin Keat ( Wrong entry ) 3000 In rectifying this type of mistake, the sum involved should be doubled, that is RM 3000 x 2. The first RM 3000 is to call off the mistake and the 2nd RM 3000 is to bespeak the right entry. Therefore, the plus, bank addition RM 3000 while another plus, debitor lessening RM 3000.

The Teenage Years essays

The Teenage Years essays In the novel Catcher in the Rye, Holden Caulfield, as an individual entity is internally torn up by dividing forces. One supports adolescence, while the other supports adulthood. This battle is known as the transitional period, or the teenage years and is illustrated by three main themes. First, his outlook on all things sexual displays an important part of this struggle. Next is his perception of himself and others, which contains many of its own obstacles. Finally, Holdens desire to remain a child and dwell in the past conflicts with the reality that he needs to grow up and focus on the future and is the basis of his struggle. Throughout the novel, Holden can be caught boasting stories of his sexual conquests. His tales are filled with couldves and wouldves, all of his sexual encounters with women are very limited and incomplete. Proof of this is evident when he hires a prostitute to fulfill his sexual needs and in the end decides not to have sex with her. I was a little nervous. I was starting to feel pretty sexy and all, but I was a little nervous anyways. If you want to know the truth Im a virgin. I really am. Ive had quite a few opportunities to lose my virginity and all, but Ive never got around to yet. Something always happens. For instance, if youre at a girlfriend's house, her parents always come home at the wrong time- or at least youre afraid they will. (Page 92) His encounter with the hooker displays his inexperience and his nervousness when it comes down to sex. Holden, however, would rather blame fate than admit that he is still a virgin because of his own actions and feelings. Holdens sexual immaturity is again demonstrated when he begins to talk about homosexuality. He is preoccupied with identifying gay men because he feels that it may make him seem as if he has reached some sort of high ...

MPH502 - Introduction to Public Health Module 1 - SLP Essay

MPH502 - Introduction to Public Health Module 1 - SLP - Essay Example A research done on the rate of tuberculosis found that there was a rapid increase of 20% in the prevalence of tuberculosis in the United States from 1985 to 1992. HIV and Tuberculosis have also been found out to be related as it is seen in many cases that individuals have both HIV and tuberculosis together (Ferguson & Roads 2009; Robbins et al 2005). The most common reason for the occurrence of tuberculosis is over crowdedness and sanitary problems. It is a disease which is most prevalent in the lower class society as they are more susceptible to unhygienic living. The bacterium M.Tuberculosis is the most common strain which affects the human beings with Tuberculosis in the United States. The dangers posed by the disease Tuberculosis have been realized by many of the organizations worldwide and these organizations have taken preventative measures to ensure that the class of human being remains safe from this disease. World Health Organization is one of these organizations which are taking strict measures to save the world from such an endemic. It is designing new technologies and investing in projects which would provide new treatments of TB to the whole world. They are developing a strategy which would ensure that people with tuberculosis are diagnosed with the disease even before the disease gets active. Specific conditions have been set out by the organization under which it is necessary for the health care professionals to test the individual for any positive signs of Tuberculosis. This early diagnosis would help with the definitive treatment of tuberculosis. Moreover a vaccine is also available for tuberculosis known as the BCG vaccine and this also helps to pre vent the onset of tuberculosis in many infants (Ferguson & Roads 2009; Upshur et al 2009). The organization is recommending ways through which the infection can be controlled. This can be useful in preventing the spread of tuberculosis to the health care

British Petroleume Essay Example | Topics and Well Written Essays - 1250 words

British Petroleume - Essay Example In the United States, BP expanded its operations through the acquisition of US Standard Oil Company (Longhurst, 23-27). BP has made considerable efforts to make sure that it continues to diversify within the energy markets other than the petroleum products. It also has a 50 % stake in the solar energy company it purchased from Enron, the BP Solarex. The company markets its products to about a hundred different countries. Its turnover exceeded over US $ 239 billion in 2009 and it employs a diverse group of over 92,000 individuals. British Petroleum (BP) became Britain’s largest and the world’s third largest oil exploration company, after its acquisition of Amoco. BP focuses on the exploration and production of natural gas and oil products. It has achieved economies of scale in various segments of its business and has vertically integrated over the last two decades. The company is involved in refining oil products, marketing its own products, and handling the transportation of its products to merchandisers. Moreover, the company also markets the by-products of crude oil produced during the refining process. It is involved in the production of acetyl products, aromatics and certain polyester intermediaries. The exploration business conducts research and locates oil and natural gas sites. Once located a cost-benefit analysis determines if drilling is feasible. Once feasibility has been determined, BP engineers work on field development, after which drilling of crude oil commences. Then the crude oil moves to the refining sites. BP performs all these mid-stream and up-stream tasks by itself. Alternative energy business segment focuses on developing new technologies. It is successfully catering energy needs through production of solar and wind energy. Research on bio-fuel products is also underway and other alternative sources of energy are being developed and marketed. A key objective

Managerial finance and accounting Essay Example | Topics and Well Written Essays - 1500 words

Managerial finance and accounting - Essay Example (Besley and Brigham 2000). If the cash budget shows that a firm has excess cash it needs to pay its short term debts that excess cash can be invested and interest or dividend income can be earned. On the other hand, if the cash budget shows more cash disbursements and less cash inflow, the deficit has to be covered by borrowing the shortfall of cash to pay short term expenses (Daft 2003). The following report is aimed at analyzing the budgeting process and includes the cash budget of Sungsun Company as it is important for a company to know about its future cash balances. It is essential for a firm to determine the amount of cash in hand it should have at any time to ensure smooth business operations is uninterrupted. The following is the budgeting process that is used to make the cash budget Sungsun Company. The disbursement and receipts or scheduling method is used to make the cash budget. Each months cash disbursements and cash receipts are estimated and then the net cash flow is determined by subtracting cash disbursements from cash receipts. Negative net cash flow indicates there is an outflow of cash and positive net cash flow indicates that there is an inflow of cash. Sungsuns cash receipts include payment receipt from debtors and disbursements include payment to creditors and payment of wages, administrative expenses and taxes. Budgeted sales are calculated keeping in mind seasonal fluctuations and other factors. Payment to creditors and debtors and administration expenses are budgeted keeping in mind the previous trends. The cash inflows and cash outflows in each month are then calculated and subtracted to obtain the net budgeted cashflow of each month. Cash budget is an extremely important component for proper management of cash for a rapidly expanding company such as Sungsun Company. It helps in planning investment and borrowing strategies for the efficient use of cash which is extremely important for an expanding company as

Decentralized Approach for Achieving Seamlessness

Decentralized Approach for Achieving Seamlessness CONCLUSION AND FUTURE WORK Thesis Outcome The major outcome of this research effort is to analyse the feasibility and benefits of achieving seamlessness with the proposed decentralized approach augmenting the conventional centralized approach for heterogeneous networks. In lieu of this, the outcomes achieved include A Hybrid Approach (Linux Kernel Module and SCTP) to decrease the latency during Vertical Handoff process and IP mobility to achieve seamless continuity. Location Awareness in Hybrid Approach to reduce the triggering of unnecessary handoffs during vertical handoff that result in performance degradation. Contributions of the Present Work In this thesis, several aspects and approaches for seamless continuity are discussed. The major contributions of the work carried out in this thesis are: Different approaches to achieve seamless continuity in heterogeneous networking environment. A brief review on the open issues and challenges related to seamless continuity. Design and development of daemon based decentralized approach for intranet environment. Design and development of an efficient and fast method known as kernel based decentralized approach for improving the latency during handoffs. Development of Stream Control Transmission Protocol (SCTP) approach for addressing dynamic address reconfiguration in heterogeneous environment. Design and development of a novel hybrid method using the combination of SCTP and kernel module. Development of a location aware method to incorporate into the hybrid approach for heterogeneous networks. Solution Overview The proposed solution is a hybrid approach to achieve seamless session continuity in heterogeneous networks. This approach is completely decentralized complementing the centralized approach which is completely based on server agents. It can be applied to both intra and Internet environment without any changes to the network layer. To prove this approach for seamlessness, testing was done on three network interfaces Ethernet (eth), WLAN (wlan), WCDMA (wcdma). For Intranet A vertical handoff daemon was developed to achieve seamlessness over heterogeneous networks. This daemon application runs as a background process at the user space and it also takes care of the handoff process between various radio interfaces. Firstly, this proposed daemon continuously polls for the registered interfaces and then checks the status (live or dead) of these devices. Later, it also updates the status to the network layer of the protocol stack to keep the service continuing between the mobile device and the server. The designed architecture is well suited for all the IP based multimedia applications but running only in intranet environment. IP mobility is an issue which has to be still addressed which cannot be solved in this approach. For Internet To achieve seamless continuity over heterogeneous networks, this proposed solution is a combination of Stream Control Transmission Protocol (SCTP) and Linux kernel module. This kernel module gets registered with the Linux kernel and updates the status of various interfaces by signalling the SCTP application running at the user level. This SCTP application will then accomplish the handoff process between various network interfaces. The reason behind this approach is SCTP has an advantage of IP address reconfiguration which solves the IP mobility issue and Kernel module has an advantage of latency. This accomplishes the handoff process in a faster and elegant fashion. But this will not solve the problem of unnecessary triggering of handoffs. In this regard the following handoff decision process was integrated into hybrid approach to improve performance while achieving seamlessness. Location based Handoff Decision This proposed algorithm is completely based on location based information. This is a research effort to study the feasibility of location based solution which consists of combining the conventional handoff decision with a location based evaluation mechanism. This mechanism relies on positioning method for obtaining mobile user position fixes. Once the user’s location, speed and direction are calculated, the evaluation mechanism will predict the user’s path. It will then decide whether the user will remain in the same network coverage area for necessary duration to result in performance improvement. If not, this proposed evaluation method will notify the mobile device to trigger a handoff. The knowledge on user’s location, speed and direction is necessary to prevent inefficient and unnecessary handoffs. Conclusion In this research effort, a seamless vertical handoff system across heterogeneous networks is presented. It is implemented in current Linux operating system. In the proposed system, the handoff latency is much shorter than other current systems focusing on the issue of vertical handoff. Different from other vertical handoff systems, handoff agents or servers are not required in this system. Only with the mobile host itself, the vertical handoff can be realized. Moreover, the overhead during handoff is also quite low. The system is evaluated through a series of experiments. The experimental results demonstrated the handoff is handled in a fast and elegant manner. The proposed system is tested in the real-world analyses. The experiments were conducted under different environments and evaluated with various multimedia applications. This work is not only for home network solution but it is extended to an Internet solution. Moreover, prior to triggering handoff, the algorithm’s ability to predict user direction, speed and visit to WLAN coverage area allowed it to provide an observable benefit both on user’s perspective and also on network’s perspective. This location based evaluation of the algorithm helped to not only prevent the occurrence of unnecessary handoffs which would result in performance degradation but also reduce wastage of resources. The novel hybrid decentralized approach based on location awareness presented in this work handled the issues of latency, dynamic address reconfiguration and unnecessary triggering of handoffs for seamless continuity in heterogeneous networks. Future Work Keeping in view the wide proliferation of heterogeneous networks and high level of interworking required for next generation mobile users, the scope of the future work can be more focussed on pursuing open challenges such as battery power consumption, Quality of Service (QoS) and security for effective ubiquitous experience and seamless continuity. Battery power consumption of the mobile client is a significant criterion for handoff. Whenever the battery power drops to particular threshold, the mobile client should immediately shift to lower power demand network interface. As the demand for multimedia applications increases there is a need to guarantee QoS such as high available bandwidth, Bit Error Rate (BER), network load balancing, Signal to Noise ratio (SNR) and so on. Security is another important criterion which needs to be addressed. Hence, when handoff data is exchanged between devices it is always preferable to have network with high level of encryption. In this research effort, some work was done on best Access Point selection algorithm. With the enormous increase of WLAN AP’s everywhere, there is a need to look at new approaches to select the best AP among multiple AP’s for achieving horizontal handoffs.

Cell Phone Radiation :: Telephones Health Communication Essays

Cell Phone Radiation Introduction to Cell Phones Today, cell phones have become widely used among our society. However, there has been some customer concern of human safety concerning the use of cell phones. Cell phones are know to emit low levels of radiofrequency energy in the microwave range while in use and while in the standby mode, which leads to many ethical issues. History It is very interesting to note that a cell phone is actually a radio. However, it is an extremely sophisticated radio. Alexander Graham Bell invented the telephone in 1876. Wireless communication can be traced back to the invention of the radio by Nikolai Tesla in the 1880's, which was presented by an Italian, Guglielmo Marconi, in 1894. By combining these two technologies people have come up with the making of the cell phone. From the Dark Ages to Modern Times Before cell phones were invented, people installed radio telephones in their central antenna tower per city and about twenty-five channels were available on that tower. The central antenna needed a powerful transmitter, enough to transmit forty to fifty miles. There were not enough channels for many people to use radio telephones. However, the cellular system, which is the division of a city into small cells, has allowed millions of people to use cell phones simultaneously. In the United States, a typical analog cell phone carrier receives 832 frequencies to use across the city. The phone carrier breaks up the city into cells, which are usually about ten square miles. Each cell has a base station which has a tower and a small building that contains the radio equipment. One cell in an analog system uses one seventh of the available duplex channels. Each cell phone uses two frequencies per call, thus, making it a duplex device. A duplex device means that one frequency is for talking wh ile the other frequency is for listening and both people can talk at once. As for a simplex, such as a walkie talkie, two people communicate using the same frequency and only one person can talk at a time. In addition a walkie talkie usually has one channel while a cell phone can communicate on 1664 channels or more. Furthermore, a walkie talkie can transmit about one mile using a 0.25 Watt transmitter while a cell phone operates within cells, giving cell phones a wide range. How Does It Work? All cell phones have special codes associated with them, which are used to identify the phone, the phone's owner, and the service provider.

No Child Left Behind

The government’s legislative body has made a number of programs aimed to deal with education problems without knowing the impact of these programs to the local needs. Every child and parent is greatly affected with the quality of education being given in public schools. The No Child Left Behind Act (2001), generally acknowledged as NCLB, is a United States federal law signed by President Bush on January 8, 2002 reauthorizing several federal programs endeavoring to advance the performance of American primary and secondary schools through escalating principles of accountability for school districts and states as well as offering parents supplementary flexibility in preferring which schools their children will go to (U.S. Department of Education, 2003). Its main objective is improving the standard of education for all schools in America. The three key provisions of the act are: annual reading and math assessment of students in grades 3 to 8; awareness of parents, teachers, administrators and students regarding the test results, including the quality of the education provided by the school and the qualifications of teachers; and putting or assigning students according to categories such as economic status, sex, and learning ability to determine the school capacity to cope with the needs of learners. (The White House, 2007). NCLB has four important goals: †¢Ã‚   Increase accountability for student performance Each state must have standards in math, reading, and science, annual testing for all students in grades 3-8, and adequate yearly progress (AYP) objectives for all student subgroups. Successful schools will be rewarded; continually failing schools will eventually be restructured. †¢Ã‚   More choices for parents and students Students attending schools identified for improvement, corrective action, or restructuring must be offered a transfer to a better public school and/or supplemental academic services. †¢Ã‚   Greater flexibility for states, school districts, and schools This pertains mostly to streamlining federal funding, including grants. †¢Ã‚   Putting reading first More money will be available for scientifically based reading instruction programs (phonics) so that all children will read by third grade. Competitive grants are available through the Reading First Initiative and Early Reading First program. Overview and Purpose The USCO or Unsafe School Choice Option (Elementary and Secondary Education Act, section 9532) of 1965, as improved by the 2001 No Child Left Behind Act, states that each State getting finances under the ESEA should employ and create a state-wide rule obliging that students who are enrolled in a continually unsafe public elementary or secondary school, or learners who happen to be victims of a violent illegal offense while in or on the public school premises that they attend, be permitted to attend a safe public school (Department of Education United States of America, 2004).   Each State in America should write a letter to the Secretary confirming that the State has complied with the requirements, as a condition of obtaining funds from ESEA. Local and school board policy/rules Policy is a very important role of the school board in our education system. Like the city coucils, state legislatures and Congress, school boards created the structure and direction of their schools by implementing policies through the power granted by the state representatives. The Board of Education is dedicated in upholding a secure and drug-free location in all school districts. Policies of school boards have the same power as decrees and ordinances. They set objective, assign authorities and create rules that make school management and authority possible (Canal Winchester Local School District Bylaws & Policies, 2007). Policies and Guidelines of School Boards are checked as it deals with the 2001 No Child Left behind Policy. School Board Policies should include: safety measures at school and while learners are on the way to and from school, suitable and effective school regulations that forbid the illegal custody of weapons, unruly behavior and the illegal distribution, use and possession, and trade of drugs, tobacco and alcohol by students; prevention actions designed to keep the environment safe and drug-free; and a system policy for all students that affirms the tasks of administrators, instructors and students in preserving a safe classroom environment (Canal Winchester Local School District Bylaws & Policies, 2007). NCLB is the most recent federal legislation ratifying theories of standards-based schooling restructuring, previously acknowledged as outcome-based education that is derived from the principle that high prospect and setting of objectives will bring about achievement for students (U.S. Department of Education, 2003). The act requires that schools allocate the name, address and home phone number of all students enrolled to armed forces recruiters. The district will use the school choice option as one response to incidents of victimization.   Additionally, the district will develop and implement appropriate strategies for addressing the circumstances that contribute to or support victimization, as well as consistently and proactively manage individuals who have victimized pupils.   The district will promote the importance of school safety and respond to the needs of pupils and staff.   Pursuant to the law, the district will provide an opportunity for pupils, parents and school district and law enforcement personnel to discuss methods for keeping schools safe from violence; to create school safety plans; and to recognize pupils in need of help. The district will organize activities to prevent school violence, including, but not limited to, age-appropriate opportunities for pupil discussion on conflict resolution, issues of pupil diversity and tolerance.   Law enforcement personnel will be invited to join members of the teaching staff in the discussions.   Programs shall also be provided for school district employees that are designated to help school district employees recognize warning signs of school violence and to instruct school district employees on recommended conduct during an incident of school violence. Each State Educational Agency or SEA must increase objective standards to apply in classifying persistently dangerous schools, which are merely not influenced by assumption, emotion, and impartiality.   Such standards should include areas that parents would consider in deciding on a level of safety for the school, and the number of violent offenses. Objective information that could be used as objective criteria consist of records that detail the number of recommendation to law enforcement group for carrying a firearm to school, physical fights or presence of gang on school premises. On the contrary, subjective data might consist of information gathered in a focus faction concerning community-wide view of safety. The gathered objective data that aid each State to identify persistently dangerous schools will have to be attributable to individual school locations and must be both reliable and convincing (Department of Education United States of America, 2004). The objective of the statute is to avoid unnecessary hindrance to student’s learning and to promote a better safety and security for the children. Elementary teachers have to pass state tests indicative of their subject familiarity and teaching proficiency in writing, reading/language arts, mathematics and further subjects of basic elementary school syllabus.   The teachers of middle grades and high school have to pass state examinations in all academic subject categories they teach, along with an undergraduate major, graduate degree, coursework corresponding to undergraduate major or higher qualifications. Teachers are not new to the occupation must have a bachelor’s degree and should pass state test indicating teaching skills and subject knowledge. These credentials have caused some dispute and complexity in implementation particularly for the special education teachers and teachers in rural schools who are commonly requested to instruct various subjects and grade levels (U.S. Department of Education, 2003). Schools acknowledged as needing enhancement are requisite to give students with possibility to make use of public school selection no later than the start of school year following their credentials for school enhancement. NCLB sanctioned (and Congress has consequently appropriated) a considerable boost in financial support for Title I aid, to give subsidy for school districts to put the law’s parental option requirements into practice. Advocates of the Act state the legislation offers parents better educational options for their children, supports accountability within public schools, and helps close the accomplishment gap between white students as well as the minority. The NCLB aims to demonstrate achievement en route for these goals through federally directive standardized assessment therefore, this Act should extend to levels of learning (The White House, 2007). Opinios and Views In summary, I support No Child Left Behind because it gives importance on methods and instruction that have been confirmed to work. Making billion-dollar investments yearly, this policy ensures children on their third grade, learn how to read. Since the law’s reaction if the school fails to make sufficient development is not simply to offer further aid for students, but to entail as well disciplinary measures on the school, the encouragements are to place expectations lesser than higher and to augment separation by race and class and thrust low-performing learners out of school in general. References Canal Winchester Local School District Bylaws & Policies (2007). School Safety. Retrieved August 31, 2007, from http://www.neola.com/canalwinchester-oh/search/policies/po8400.htm Department of Education United States of America (2004). Unsafe School Choice Option. Retrieved July 18, 2007, from http://www.ed.gov/policy/elsec/guid/unsafeschoolchoice.doc NCELA (2006). Montana and No Child Left Behind. Retrieved July 18, 2007, from http://www.ncela.gwu.edu/policy/states/montana/04_nclb.htm The White House (2007).  Ã‚  Ã‚   Foreword by President George W. Bush. Retrieved July 18, 2007, From http://www.whitehouse.gov/news/reports/1 U.S. Department of Education (2003). No Child Left Behind A Parent’s Guide. Retrieved July 18 2007, from http://www.ed.gov/parents/academic/involve/nclbguide/parentsguide.pdf    No Child Left Behind The school has failed the â€Å"No Child Left Behind† requirements for the past 2 years. In order to change the situation, the strategy of appreciative inquiry was implemented. Owing to this step, all of the school’s employees got a new vision of what cultural activities children really need. The concentration of past successful experiences instead of problems was very useful to achieve present success. Since the school has failed the â€Å"No Child Left Behind† requirements for the past 2 years, it requires an efficient change strategy in order to achieve positive results in future. The strategy of the appreciative inquiry is the most efficient in culture change in the public school. The strategy consists in making investigations of all the cultural activities which have been successful in this school during the last couple of years, identifying their positive influence on children, and looking for ways to repeat the previous success through the series of new cultural activities. The strategy of appreciative inquiry is the only strategy which would be efficient in such a case. Traditional change management activities are not going to help because they focus on the problem. In order to make a radical culture change in this school, it’s necessary not to focus on the problem but to investigate pervious positive experience in order to inspire the members of the team. The strategy of appreciative inquiry is applicable in this case because it â€Å"takes a different approach by focusing on what works in an organization and creating a series of statements that describe where the organization wants to be, based on the high points of where they have been. Because these statements are grounded in real experience, people know how to repeat the success and thus have a greater energy to make more moments of success than when presented with a nebulous vision of the future.† (Geof Cox, 1998, p.1) In order to achieve maximum success, the team has include school teachers of all levels, school’s principal. The project has to begin with making all of the teachers in the team remember all kinds of cultural events which took place at school and were enjoyed by students. During this meeting, all of the children’s needs have to be identified through the prism of the results of previous activities which they were engaged in. In the research process the following activities would be identified as the most interesting for children: acting in plays, participating in poetry and music contests, taking part in sports competitions. All of these activities had a great success among kids in the previous years, therefore the success of them in future can be predicted easily. f) The intervention of the new vision would have to last for about 2 months during which all of the mentioned activities had to take place. Many teachers were involved in the process of preparing the activities for children, and their current vision would adapt to the new one in the period of around 2 months. g) The results of appreciative inquiry strategy could be seen in the next half a year because all the teachers got a new vision of their role in the school- not only as people who have to bring knowledge to kids about different subjects, but also as leaders of different cultural activities in which kids could apply all of their talents and abilities. The chosen strategy has turned out very successful, and brought positive results. The strategy of appreciative inquiry is very efficient in such a case because â€Å"by focusing on the successful examples in the past and present, we build a picture of the themes and ideas that we know we can do, and that work. We develop an individual and collective mindset of what we are capable of that is grounded in reality.† (Geof Cox, 1998, p.2) The main implications which could occur in the strategy implementation consist in some teachers’ resistance to change and their little desire to participate in the change process. However, by making them realize the positive influence of the strategy on the cultural life at school, this resistance could be brought to the minimum. The strategy of appreciative inquiry has turned out very efficient in making the school fit into the requirements of the â€Å"No Child Left Behind† vision because owing to it, all of the school’s employees got a new vision of what cultural activities children really need. The concentration of past successful experiences instead of problems was very useful to achieve present success.                                              Bibliography. Geof Cox. Appreciative inquiry. Edinburgh, Scotland., 1998. www.aradford.co.uk      

Mark Twains Western Adventures essays

Mark Twains Western Adventures essays Mark Twains Western Adventures Samuel Clemens began a 57- year habit of traveling around the world in 1953 at the age of seventeen when he first left his home in Hannibal, Missouri. It was not until 1861 that he began his western adventures when he accompanied his brother Orion to Nevada. The adventures that he experienced during this trip and other trips to the West became the basis of some of Mark Twains future writings. Samuel Clemens actually adopted the pen name of Mark Twain in 1963 between his Nevada adventures and the California experiences. Clemens had decided to make the trip with his brother who had newly been appointed as Secretary of the Territory of Nevada because, as he explained later in life, he regarded himself quite a rich man from his earnings as a steamboat pilot for the previous couple of years and was paying his brothers passage for him. As long as he was paying, he decided to go too and see if he could find some work on the frontier especially since the rivers were now closed to navigation. The daily events of the Nevada trip were actually chronicled by Clemens brother who kept a detailed journal. The two brothers traveled by steamboat up the Missouri River to St. Joseph and from there took a 20 day stage coach trip, traveling over 1700 miles to Carson City, Nevada. The cost of this trip was about $200 each. When they got to Nevada, silver fever had already gripped the area and Clemens was not immune. Records show that he purchased two mines; one for $500 in the Black Warrior Ledge, and the other for $200 in the Farnum Lode. There is also a record of a stock certificate for five shares in the Sonora Silver Mining Company. The experiences of the trip to Nevada and his upcoming trip to California were later to be used to his book Roughing It. After a short return to Virginia City, Clemens moved to San Francisco. He took a job working as reporter for ...

Marine Life Definition, Examples and Careers

Marine Life Definition, Examples and Careers To understand marine life, you should first know the definition of marine life. Below is information on marine life, types of marine life and information on careers working with marine life. Definition of Marine Life The phrase marine life refers to organisms that live in salt water. These can include a diverse array of plants, animals and microbes (tiny organisms) such as bacteria and archaea. Marine Life Are Adapted to Life in Saltwater From the perspective of a land animal like us, the ocean can be a harsh environment. However, marine life are adapted to live in the ocean.  Characteristics that help marine life thrive in a saltwater environment include the ability to regulate their salt intake or deal with large quantities of salt water, adaptations to obtain oxygen (e.g., a fishs gills), being able to withstand high water pressures, living in a place where they can get enough light, or being able to adjust to a lack of light. Animals and plants that live on the edge of the ocean, such as tide pool animals and plants, also need to deal with extremes in water temperature, sunlight, wind and waves. Types of Marine Life There is a huge diversity in marine species. Marine life can range from tiny, single-celled organisms to gigantic blue whales, which are the largest creatures on Earth. Below is a list of the major phyla, or taxonomic groups, of marine life. Major Marine Phyla The classification of marine organisms is always in flux. As scientists discover new species, learn more about the genetic makeup of organisms, and study museum specimens, they debate how organisms should be grouped. More information about the major groups of marine animals and plants is listed below. Marine Animal Phyla Some of the most well-known marine phyla are listed below. You can find a more complete list here. The marine phyla listed below are drawn from the list on the World Register of Marine Species. Annelida - this phylum contains segmented worms. An example of a segmented marine worm is the Christmas tree worm.Arthropoda - Arthropods have a segmented body, jointed legs and a hard exoskeleton for protection. This group includes lobsters and crabs.Chordata - Humans are in this phylum, which also includes marine mammals (cetaceans, pinnipeds, sirenians, sea otters, polar bears), fish, tunicates, seabirds and reptiles.Cnidaria - This is a diverse phylum of animals, many of whom have stinging structures called nematocysts. Animals in this phylum include corals, jellyfish, sea anemones, sea pens and hydras.Ctenophora - These are jelly-like animals, such as comb jellies, but they dont have stinging cells.Echinodermata - This is one of my favorite phylums. It includes such beautiful animals as sea stars, brittle stars, basket stars, sand dollars and sea urchins.  Mollusca - This phylum includes snails, sea slugs, octopuses, squids, and bivalves such as clams, mussels and oysters.Pori fera -  This phylum includes sponges, which are living animals. They can be very colorful and come in a diverse array of shapes and sizes. Marine Plant Phyla There are also several phyla of marine plants. These include the Chlorophyta, or green algae, and the Rhodophyta, or red algae.   Marine Life Terms From adaptation to zoology, you can find an often-updated list of marine life terms in the glossary here. Careers Involving Marine Life The study of marine life is called marine biology, and a person that studies marine life is called a marine biologist. Marine biologists may have many different jobs, including working with marine mammals (e.g., a dolphin researcher), studying the seafloor, researching algae or even working with marine microbes in a lab. Here are some links that may help if youre pursuing a career in marine biology: Information on Becoming a Marine BiologistHow Much Does a Marine Biologist Earn?How to Get a Marine Biology Internship References and Further Information Marine Education Society of Australasia. Marine Phyla. Accessed August 31, 2014.WoRMS. 2014. Animalia. Accessed through: World Register of Marine Species on August 31, 2014.WoRMS 2014. Plantae. Accessed through: World Register of Marine Species on August 31, 2014.

Training and Development Article Example | Topics and Well Written Essays - 3000 words

Training and Development - Article Example While on the job methods rely on training within the organization at the expense of the same, off the job methods refer to external sources where an employee may obtain training. In this regard, this paper will seek to assess the benefits derived from various on the job training strategies that revolve around soft skills and other communication skills. This is owing to the fact that without the relevant interpersonal skills, there will be no development and there will be scope for constant conflict through misunderstanding and wastage of resources. Therefore, this paper will study the benefits of training through the theoretical and empirical frameworks within which training strategies are decided upon, so as to carry out an assessment of the very roots where training and development begins and to propose a contextual point of judging responses and development areas. From here, the paper will examine various areas of operational value on the basis of which training and development ma y be assessed. This paper thus starts on the assumption that human resource development must have strong relevance with corporate strategy, in order to encourage employees to apply skills that have been imbibed in them during the development programs. Thus, when applied in a systematic manner, organizations ensure that they derive maximum benefit from training and development programs, as these adhere to positive mobilization of resources for optimum use and goal achievement within the organization within the framework of motivation of employees for a better future. (Wentling et al, 1999) Through a special focus on training in the area of soft skills and communication skills, this paper traces the recent developments in human resource management and management training. Training and Development Patterns The Manpower Services (1981) Commission, which was set up by the 1973 Employment and Training Act until it was replaced in 1988, defined training as: "A planned process to modify attitude, knowledge or skill behaviour through leaning experience to achieve effective performance in an activity or range .of activities. Its purpose, in the work situation, is to develop the abilities of the individual and to satisfy the current and future needs of the organisation". In this context, it is impetrative to assess the beneficial nature of training strategies in context of the theory applied for determining the need for such training. Therefore, the process of assessing the needs before planning the training strategy involves the following steps: (Marquardt, 1996) ( i ) Identification of needs - an analysis of needs addresses the problems at hand besides anticipating future demands. The benefit of this step lies in the fact that it considers the best and most cost effective way to meet those training needs right at the onset, which make the training strategy planning and implementation process more fluid. ( ii ) Definition of specific knowledge requirements - this stage to examines the skills and knowledge level that is required to be developed in order to meet the new objectives identified by the training needs. This helps the management gain perspective as to which kind of training strategy will be the most effective one when adopted for the

Evaluate the effect of mergers in businessin the last ten years Essay

Evaluate the effect of mergers in businessin the last ten years - Essay Example The strength of this trend is shown by the fact that the total dollar value of the mergers in 1997 was about 50 percent higher than those in 1996, itself a record year. Companies are combining to create new entities on a scale larger than anything before, reflecting a growing belief among Government regulators, and many business executives, that big business is not necessarily bad†( LESLIE WAYNE WAVE OF MERGERS IS RECASTING FACE OF BUSINESS IN U.S. Top of Form Most of the mergers in the United States have involved domestic corporations. But there have also been an increasing number of deals between American and overseas companies. And a similar wave of mergers is taking place abroad, with European and Asian companies seeking dominant roles in the global economy â€Å"The EC Merger Regulation and the U.S. Clayton Act, as interpreted and applied, clearly recognize that mergers that place a firm in a position where it can raise price without a sufficient threat from an existing challenger, assuming there are significant barriers to entry, can be anti-competitive. Indeed, the U.S. has been slightly more inclined in recent years to challenge mergers because they "tend to create a monopoly" and therefore produce anti-consumer and anti-competitive unilateral effects than was the case previously†. (Robert Pitofsky(1)Chairman, Federal Trade Commission http://www.ftc.gov/speeches/pitofsky/pitintermergers.shtm) . Mergers and acquisitions are fundamentally dynamic events that may involve significant changes in the business focus of the consolidating institutions. Indeed, when some companies in an industry merge, others come under pressure to do the same to remain competitive. When two companies merged together, their monopoly, their market shar e and the competitive capacity will increase. This will be a headache for the other companies in the same line. They will also think in terms of merging