Thursday, November 28, 2019

Sun Yat-Sen University Essay Example

Sun Yat-Sen University Essay This article was downloaded by: [Sun Yat-Sen University] On: 02 June 2013, At: 05:15 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Accounting Education: An International Journal Publication details, including instructions for authors and subscription information: http://www. tandfonline. com/loi/raed20 Personal skills development in the accounting curriculum Bob Gammie , Elizabeth Gammie Erica Cargill Published online: 05 Oct 2010. To cite this article: Bob Gammie , Elizabeth Gammie Erica Cargill (2002): Personal skills development in the accounting curriculum, Accounting Education: An International Journal, 11:1, 63-78 To link to this article: http://dx. doi. org/10. 1080/09639280210153272 PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www. tandfonline. com/page/termsand-conditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. 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Accounting Education 11 (1), 63–78 (2002) We will write a custom essay sample on Sun Yat-Sen University specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sun Yat-Sen University specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sun Yat-Sen University specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Personal skills development in the accounting curriculum B OB G A M M I E* , E LI Z A BE TH G A M M I E and ER I C A CA R G I LL The Robert Gordon University, Scotland Received: July 2001 Revised: September 2001 Accepted: October 2001 Abstract Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 Today’s challenging economic situation means that it is no longer suf cient for a new graduate to have knowledge of an academic subject; increasingly it is necessary for students to gain those skills which will enhance their prospects of employment. For over a decade, a number of employers have been sounding warnings to the higher education sector that a ‘skills gap’ was emerging at the employer/graduate interface. This paper highlights one strategy that attempts to facilitate the development of transferable and managerial skills in an undergraduate accounting degree. Using a stakeholder approach the adequacy of current in-house provision, and a comparison of this with best practice in the sector, was undertaken. Analysis of the ndings resulted in the conclusion that skills development using an embedded delivery approach was insuf cient. Likewise, a dedicated skills module in Year 1 was also inadequate and an appropriate course needed to be developed and incorporated as a core module in Year 2 of the programme. The result of this has been the creation of a module entitled Business Enterprise Skills. Keywords: graduate skills, dedicated module Introduction and relevant literature Today’s challenging economic situation means that it is no longer suf cient for a new graduate to have knowledge of an academic subject; increasingly it is necessary for students to gain those skills which will enhance their prospects of employment. Graduates are being asked to display far more than subject-speci c knowledge. They need to provide evidence that skills development activity has occurred during their higher education experience. Harvey et al. (1997), concluded that: . . . employers . . . no longer recruit simply on the basis of degree status. A degree might be necessary or desirable but employers are looking for a range of other attributes when employing and retaining graduates. (Harvey et al. , 1997, p. 63) The UK Government has also acknowledged the requirement for graduate skills. The National Committee of Inquiry into Higher Education reported in 1997 that all institutions should, over the medium term, identify opportunities to increase the extent to which programmes help students become familiar with work and help them re ect on such experience (Dearing Committee, 1997). The Department for Education and Employment (DfEE) (1997) has identi ed that employers frequently emphasize the importance of key * Address for correspondence: Bob Gammie, Aberdeen Business School, The Robert Gordon University, Garthdee Road, Aberdeen, AB10 7QE, UK. E-mail: r. [emailprotected] ac. u k Accounting Education ISSN 0963–9284 print/ISSN 1468–4489 online  © 2002 Taylor Francis Ltd http://www. tandf. co. uk/journals DOI: 10. 1080/0963928021015327 2 64 Gammie et al. Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 skills in preparing people to be part of a exible and adaptable workforce. They further emphasize the part they have to play in the employability of individuals throughout their working lives. It is evident that the nature of accounting has changed considerably, largely because the organizational, economic and technological context in which this type of work is conducted has changed, in many cases, beyond recognition (Cooper, 1998; Adamson et al. , 1998). This is set to continue, and will manifest itself in many ways, perhaps most obviously through intensi cation of work practices. This has already radically changed the skills that accountants need in order to be effective in the changed context in which they have to operate. Worrall and Cooper (1997; 1998; 2001) argue that individual and business survival, and business and national competitiveness, will depend on how quickly and how well UK decision-makers develop new skills. A key question in this type of research is – who is the best judge of what future skills accounting graduates are likely to need? Nationally, and internationally, a number of studies have been performed to ascertain exactly what skills the employers want to see included in the graduate pro le (e. g. Nicholson and Moss, 1990; Abbott, 1993; AGR, 1995; CAES, 1997; O’Brien, 1997; Williams and Owen, 1997; Fallows and Steven, 2000). The overall feedback suggests that the following ‘groups’ of skills were the most sought after; communication, problem-solving, personal and interpersonal skills, responsibility and organizational ability. Williams and Owen (1997) found that the most common perceived graduate qualities are an ability to learn, intelligence, ideas and imagination, and good communication skills. Lewis and Gill (1999) further articulate much of the current thinking in this area: Transferable skills and key skills are simply code words for the kind of capability now being sought; ‘adaptability’ and ‘ exibility’ are indications of the kinds of disposition now required. These meta-skills . . . enable persons to deploy effectively a repertoire of generic and more speci c skills (Lewis and Gill, 1999, p. 1). Essentially employers have stated that they want students to be able to think laterally (Holmes, 1995a). They require students familiar with a problem-based approach to a situation and to take with them into employment the ability to come up with creative and original solutions. Personal and interpersonal skills encompass both communications and team work dynamics, thus the requirement for team players, as well as team-leaders (Holmes, 1995b). The ability of an individual to work successfully as an individual, or as a member of a group, forms an integral part of the graduate skills pro le (Rozien and Jepson, 1985). Graduates are expected to have a sense of ‘appropriateness’ for the ways in which they respond to people and to the tasks in hand. Employers desire graduates who are ‘self-con dent but recognize their own limitations’ (Harvey and Bowes, 1998). In a survey of small- and medium-sized enterprises, Harvey and Bowes (1998) noted that ‘employers want graduates to make an early contribution when starting employment’. This ability to handle responsibility and exhibit leadership potential is a widely sought after skill on a national level. Harvey and Bowes’ (1998) ndings indicated a preference for individuals who can display that they have the potential for leadership in a work environment. Previous effective leadership experience intimates a good team-worker, listener and motivator, and someone who has already shown himself to be worthy of the respect of his team. Organizational ability, for example, time keeping, effective planning Personal skills development 65 Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 and strategic thinking are mandatory for the competitive graduate marketplace. Along with foreign language skills and ICT competencies these ‘meta-skills’ (Barnett, 1998) constitute the reported areas of skill de cit within the modern graduate pro le. The arguments put forward in relation to the demands and requirements of employers should not be accepted unchallenged. It is perhaps stating the obvious to make the point that all recruiters would like the graduates they take on to be as ready to contribute to the pro tability of the organization in as short a time period as possible. The logic is straightforward, the more ready the HE sector makes the individual to achieve work competency, the less time and resource the organization need to devote to achieving this. There is obviously a balance to be struck and it is equally evident that the more that the HE sector provides then the greater the extent to which the prospective employers will ask for. Indeed, the HE sector has a far wider remit than providing students with work-based skills, and it has to satisfy a range of stakeholders (Stewart and Knowles, 2001). Thus, feedback from employers must be analysed in this light; they are a group that is potentially never satis ed. Indeed, their requirements may be transient in nature as business conditions alter. It is important to consider in this light which skills should be incorporated within the education process and which should be facilitated outside the academic curriculum (Nabi and Begley, 1998). As Stewart and Knowles (2000) and Gubbay (1994) point out, universities are not surrogate employment and training agencies and, in an already squeezed curriculum, the clear bene ts of skills development have to be identi ed to substantiate their inclusion. Notwithstanding the above, it is evident from the literature that a range of transferable skills are essential for students leaving university and entering the world of work. Thus, part of the HE function in producing graduates is to provide them with the attributes necessary to be able to operate professionally within the environment required for the ‘learning age’ or ‘learning society’. This is entirely consistent with the Dearing Committee (1997) which noted that: . . . institutions of higher education [should] begin immediately to develop, for each programme they offer, a ‘programme speci cation’ which . . gives the intended outcomes of the programme in terms of: c the knowledge and understanding that a student will be expected to have on completion; c key skills: communication, numeracy, the use of information technology and learning how to learn; c cognitive skills, such as an understanding of methodologies or ability in critical analysis; c subject speci c skills. ’ Aim and context The aim of this paper is to examine from the perspective of relevant stakeholders a number of issues. It will examine the current provision in relation to skills development, question whether further development is required and, if so, what is the most appropriate model to facilitate this. The research has been undertaken within Aberdeen Business School (ABS), part of The Robert Gordon University. ABS maintains close links with industry, commerce and the 66 Gammie et al. Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 public sector, the intention being to ensure, as far as possible, that the courses offered are tailored to the needs of graduate employers. In addition, the operation of thick sandwich degree programmes are central to the School’s portfolio, with students on the Accounting and Finance degree undertaking 12 months paid placement within an accounting environment during the third year of their studies. Current provision takes the form of a dedicated module in Year 1 of the undergraduate accounting degree. This is core to the programme and is awarded credit points accordingly. This is consistent with other provision across the sector where skills development falls almost exclusively within the boundaries of the rst year of degree studies. The question that has been posed in relation to this asks – is it realistic to expect students at the end of Year 1, to have reached a point where they take full responsibility for their skills development? Stewart and Knowles (2000) also suggested that consideration should be given to examining the requirement for modules at a higher level which dealt both academically and practically with the notions of careers, career planning and career development. This is a key feature of this paper: it looks beyond rst year studies and attempts to clarify and construct a model for skills development and enhancement in students’ second year of study. Methodological approach There is a number of stakeholders involved in this area and, if substantive progress is to be made in the development of enhanced skill levels, appropriate research needs to be undertaken to nd out what needs to be done and how this is best achieved. A number of groups were identi ed as being relevant – graduate employers, placement employers, Year 4 students who have completed a placement in the third year of their degree, current placement students, current provision elsewhere, and nally the views of the Course Team. Thus, a multifaceted approach was taken in an attempt to generate meaningful data from all the relevant parties. Approaches included a discussion forum, interviews and questionnaires. The intention here was to inform the argument from as many perspectives as possible to avoid simply appearing to be at the call of graduate employers and meeting their every demand. It is clear that their opinion is of relevance but this cannot be allowed to overshadow all others. Thus, in data analysis the Course Team was very much aware of the need for a balanced analysis and to take cognisance of all perspectives. Graduate and placement employers An examination of employers’ requirements needed to be contextualized within the environment in which the university is situated. Thus, although a number of generic skills have been identi ed, it was believed to be important to engage as many employers in the dialogue as possible. To this end a debate incorporating graduate and placement employers entitled ‘Graduates of the Future’ was held with the general aim being to elicit views on the potential for undergraduate course improvement. More speci cally, we sought to try and determine the changing requirements of accounting graduates, from the view of those who have in the past recruited Business School students – be it at graduate level, or for the one year period of industrial placement. The latter is often a student’s rst noncasual work experience; hence it is important that students possess suf cient knowledge and skills to operate in the current business environment described above. Personal skills development 67 During the discussions, frequent use was made of terms such as ‘practical skills’, ‘transferable skills’ and ‘nous’. It became evident that the main area in which employers felt there was room for improvement in our degree programmes was in the development of these ‘softer skills’. The focus was on skills that make new graduates immediately productive in the work environment and which are therefore most attractive to potential employers. Post-placement students Feedback was generated from students via post-placement questionnaires. Views were sought from 66 Year 4 undergraduate students on, inter alia, how well prepared they felt themselves to be when entering the work environment. The results con rmed the employers’ views: that although students believed they had the theoretical skills required at this stage, they felt ill-equipped in transferring these skills into the practical work situation. Provision within other universities Before embarking upon a possible solution to the above issues, information was sought from other UK Business Schools eliciting information on the teaching of the skills identi ed above, with a view to drawing on examples of best practice. A questionnaire was designed and distributed, using the BABSIP (British Association for Business Studies Industrial Placements) mailbase, to which 18 member institutions responded. The questionnaire examined current methods of placement preparation and teaching practical business skills, the adequacy of any provision, together with examples of good practice. (i) Current methods of placement preparation The majority of the respondents (67%, n 5 12) prepared students for their rst work experience with time slotted into the curriculum, with only 28% (n 5 5) of the sample running a speci c module for the purpose. The remaining respondent did not provide any preparation for placement within the curriculum, although it did undertake some extracurricular activities. Although 56% of respondents (n 5 10) felt that they had suf cient time allocated to them within the timetable to provide adequate preparation for placement, the number of hours of preparation considered suf cient by these respondents varied enormously from 10 hours to 150 hours of preparation. The 8 respondents who did not think they had suf cient time for placement preparation cited between 0–12 hours for this purpose. It is also interesting to note that all the respondents who indicated that they do not have suf cient time allocated to adequately prepare their students are dealing with over 150 students annually. In contrast, ve of the ten respondents who consider themselves to have adequate preparation time are dealing with fewer than 150 students, with two of these in the 0–50 students category. This may suggest that co-ordinating a successful programme becomes less manageable as student numbers increase – an important point in the context of the Aberdeen Business School provision, where annual student placement numbers exceed 250. Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 68 Gammie et al. Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 (ii) Teaching of practical business skills There appears to be a variety of teaching methods used for the development of practical business skills and preparation for placement by other Business Schools. The vast majority of institutions (77%, n 5 14) used one-to-one interviews, although two respondents admitted there was insuf cient time to see every student on a one-to-one basis and that interviews tended to be by request only. Other delivery techniques were used to supplement these interviews. One-third (n 5 6) of the respondents simply used lectures for the delivery of material and it is unsurprising that each of these respondents also stated that they had insuf cient time for placement preparation. The remaining respondents who undertook some preparation of students (n 5 11) used a combination of lectures and seminars. The ‘other’ methods cited by four respondents included: presentations by returning students, mock assessment centre, drop in sessions, video interviews with feedback provided. (iii) Examples of good ractice Several examples of good practice were offered and this generated some interesting ideas including: c c c c c use of professionally produced videos to teach interview techniques use of role-play involving groups of students carrying out mock interviews mock interviews conducted by post-graduate or 4th year students specializing in Personnel Management full day dedicated to placement preparation with visiting employers, former placement students, placement staff and academic staff all offering input focus groups to polish applications to certain companies, career-planning assignment, using the Careers Service produced ‘PROSPECT’ interactive computer package One BABSIP member admitted that a business skills module had been piloted this year but that it was unlikely this would be implemented due to a lack of resources. Table 1 further splits the analysis into those respondents who felt that they had adequately prepared students for placement, with those who did not. The table reveals that the majority of respondents are covering each of the identi ed skills. However, only 56% (n 5 10) of the respondents covered all of the skill areas highlighted and these were in fact the same group who were of the opinion that their placement preparation was adequate. These were predominantly covered within the hours timetabled for placement preparation but, if not, were covered elsewhere in the curriculum. This nding would appear to add weight to the argument for running a dedicated placement preparation/skills development module. The remaining 44% (n 5 8) all covered CV writing and interview skills within their speci c placement preparation but the remainder of the skills, if covered at all, tended to be covered on an ad hoc basis through the rest of the curriculum. Course team analysis of in-house placement preparation and skills development The Course Team also critically examined the current provision of skills development, and the preparation provided for the students about to undertake their rst working experience. Four areas (Table 2) that are central to the education of an undergraduate student were identi ed. Each of these areas requires development throughout the entire undergraduate Personal skills development Table 1. Skills identi cation Adequate (10) Skill CV writing Interview skills Job search skills Time Management Writing in business Practical research skills Presentation skills Team Working/dynamics Using IT in business Career planning Company culture Oral communication skills Health Safety Placement* 10 10 10 4 3 3 4 6 1 8 4 1 10 Curriculum – – – 6 7 7 6 4 9 2 6 9 – Not Adequate (8) Placement* 7 8 6 – – – 0 – – – – – 2 Curriculum – – – 2 0 2 – 4 3 – – 2 1 69 Total 17 18 16 12 10 12 10 14 13 10 10 12 13 Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 Includes extra-curricular activities. experience. It was evident that the development of ‘softer’ skills was a central theme. Considerable effort had already been made by the Course Team to embed into the curriculum, throughout the duration of the programme, activities that would develop these skills. In addition students received speci c placement preparation activities which were extracurricular but compulsory for all students embarking on a placement. This included lectures from the Placement Director on the role of the placement within the respective degrees, together with the requirements for the completion of the relevant placement documentation. A Placement Away Day was also organized with advice on CV and interview preparation, and at which employers and post-placement students provided feedback on their experiences. Finally each student had a one-to-one interview with a member of the placement unit to discuss his/her career aspirations. Current placement student views Once analysis of the BABSIP questionnaire had taken place, one-to-one discussions with selected students followed up on some of the ideas generated. Five students who were currently out on placement were interviewed. The purpose of these interviews was to address some of the issues, which arose from the BABSIP questionnaire and to seek the students’ views on what they believed would improve their work performance and subsequent employability. Current Year 3 Undergraduate placement students were interviewed as the authors were of the view that they would easily recall their feelings of six months earlier when they commenced employment. They should therefore have opinions as to the skills they needed at that time but which perhaps they did not have. The students chosen to take part were all working in positions considered by the authors to be particularly demanding and challenging. The interviews took place on a one-to-one basis in the course of routine placement visits. Each student was asked the same set of questions although the interviews were informal and discussion was encouraged. 70 Table 2. Programme level learning outcomes Speci cation of the set of knowledge and understanding to be acquired in a particular programme at each level Key transferable Communication process skills that and presentation students are skills expected to develop Higher-cognitive Application (use skills that of knowledge and students are understanding in expected to actual situations) develop Knowledge and understanding that the students are expected to develop Knowledge (description of facts; criteria; de nitions; classi cation; data organizations; principles and theories) Numeracy and IT skills Understanding (preparation and demonstration of understanding of knowledge) Gammie et al. Learning skills Interactive and group skills Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 Analysis (breaking down complex situations into component parts) Synthesis (combining elements to form new, coherent systems) Evaluation and problem solving (forming value judgements based on clear criteria and formulating solutions to actual problem situations) Subject-speci c skills that students are expected to develop Speci cation of the subject/ discipline related skills that students are expected to develop over the course of the programme of their studies The initial discussions focussed on the 13 skill areas examined in the questionnaire in an attempt to identify where the current preparation programme is strong and where it is weak. All ve students mentioned interview skills, career planning, oral communication skills and business writing as areas in which they would have bene tted from more assistance prior to entering the work environment. In discussions as to how these skills may be taught, the students favoured interactive sessions in addition to lectures and this was reinforced by the fact that they had little memory of their own pre-placement preparation which consisted of two one-hour lectures. Three of the students suggested that presentations by employers would have given them more information about what employers were looking for and what to expect once in the work environment. All the students agreed that they had not been fully aware of the career options available to them prior to their placement year and they felt that more information about types of organization and career options would be useful to students in the future. Finally, the Personal skills development 71 students were asked how long they had been working before they considered themselves more of a help than a hindrance to their employer. The responses ranged from three to six months, which is in line with the research undertaken in the AGR (1995) Report. Although a light-hearted question, the guidelines provided by the students can be used as a benchmark against which future course developments can be evaluated. The way forward The evidence from the above research provided a balanced view from a number of stakeholders. It appeared that the Business School was not doing enough to repare students for their rst work experience. It suggested that a dedicated module in this area was the most app ropriate way to facilitate student development. There was a strong view that, for the module to be seen as integral to the overall degree, it should form part of the curriculum, be formally assessed and receive the appropriate academic credit. The module entitled Business Enterprise Skills was therefore introduced as one of eight core subjects within the second year of the four-year Scottish degree programme. This module therefore had to replace a module that was already offered as the maximum number of modules in any one year is restricted to eight. After lengthy consideration it was decided to sacri ce the second year economics module as it was felt that one year of economics study was probably suf cient for accounting students. The paper will now outline how the development of the module proceeded. Initial development concentrated on an analysis of the Level Learning Outcomes, which are one level down from the Programme Level Learning Outcomes contained for the Accounting and Finance course in Table 2. The purpose of this was to identify exactly what the degree was attempting to achieve. The next phase was to locate where in the course these outcomes were being achieved. Subsequent to this it was clear to the development team what skills were not being fully addressed and where gaps were evident. Thus, the creation of the Business Enterprise Skills module had a clear vision at the outset of exactly the issues it was attempting to resolve. Thirteen themes were identi ed and are listed below and in Table 1. A number of studies (DfEE, 1997; Nabi and Begley, 1998; CAES, 1997) have attempted to classify skills into certain categories. The attribution of labels to a group of skills did not seem particularly relevant in this context, and no weighting was given to each to suggest a hierarchy of importance. c c c c c c c c c c c CV writing interview skills job search skills time management writing in business practical research skills presentation skills team working using IT in business career planning oral communication skills Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 72 c c health and safety company culture Gammie et al. Downloaded by [Sun Yat-Sen University] at 05:15 02 June 2013 The rst stage in the creation of the module itself was to identify the aim of the module. In this particular context this can be subdivided into the short-term, which in this instance is to prepare students for their rst work experience, usually the placement, and also as a basis for further training and re ection within the student’s placement organization. It is envisaged that skills should be continually developed through on the job training and planned organizational experience. Indeed, the development of business skills is seen as a continual ongoing process throughout the career of the current day professional. Thus, if solid foundations can be laid at an early stage, this can only be for the bene t of the individual and future employers. An important point to note at this juncture is the underpinning that all students will have in this area before they arrive in Year 2 of the respective programmes. It is evident that the Business Skills module in Year 1 has been a success, based on feedback received. However, as we have seen from the research undertaken above, it has left students a little short in a number of key areas. Identi cation of the learning objectives of such a module is an imperative task if a coherent framework is to be created. The intention was to address the 13 key skill areas identi ed. However, to provide a pragmatic and transparent set of achievable learning outcomes, the Course Team restricted the learning outcomes to a total of ve. A consequence of this is that the learning outcomes had to be suf ciently broadly framed to cover the key skill areas but detailed enough to ensure that the objectives are speci c, measurable, achievable, relevant and time bound (Ellington and Earl, 1996). A summary of the Business Enterprise Skills module can be found in Table 3. The rst column identi es the skills that the course team highlighted as requiring attention within the module. The second column then maps how the course content addresses each of these requirements, with the third column indicating how the content is delivered to the students. The nal column focuses on how each of the necessary skills is assessed. Student contact and delivery The student interviews and questionnaire suggested that interactive seminars and workshops would be more effective than lecture situations. However, consideration must also be given to the constraints upon academic modules imposed by the university. This means that a balance must be struck between formal delivery of information in lecture format and participative classes. The university standard is for each module to be allocated 150 hours in total, although this is t

Sunday, November 24, 2019

buy custom Blackberry versus Iphone essay

buy custom Blackberry versus Iphone essay Blackberry and Iphone form two different lines of smartphones that have myriad competing factors. This explains why the companies behind the manufacturing of these phones come up with new models on an annual basis. It is essential to note that when new models are launched, they come with advanced features than the former model in the market. Thus, Blackberry is made to function as a portable media player, gaming device, personal digital assistant, and internet browser. On the other hand, Iphone functions as a portable media player, camera, and internet browser. Iphone supports many applications and its user interface depends a lot on the multi-touch screen found on the device. However, Blackberry is better than Iphone since it have features such as a voice memo option, a auto text option, a help feature, and a key lock on demand. Blackberry comes with an operating system that supports input devices such as the track pad, track wheel, and track ball. The operating system also supports WAP 1.2 and Java MIDP. The latest models of Blackberry such as Blackberry Bold and Blackberry Torch have an advanced operating system. Secondly, Blackberry supports both third-party software and the software developed by Blackberry Company (Sweeny, 74). A database management system s a type of the third-party software that Blackberry supports, and it ensures that other applications supporting large volumes of data work efficiently. Blackberry also has a central processing unit that is clocked differently depending on the model. Blackberry can be used for the internet browsing, and organizations have adopted Blackberry because of the software package christened Blackberry Enterprise Server that allows the smartphones to be incorporated into the emailing system of an organization. Other significant features on the phone include a V oice Memo Option, a help feature, a auto text option, and a key lock on demand feature (Sweeny, 143). On the other hand, Iphones come with a touch screen that supports input of data. The touch screen is scratch-resistant, and they have different resolutions depending on the model. The Iphones add up as a portable media device and has two speakers; one is situated at the top, which also functions as an earpiece and another one - on the left side of the phone. Iphones have a rechargeable lithium battery that can be charged when the phone is connected to a PC (Mark, Nutting and LaMarche, 91). Iphones also have a camera that supports video recording via third-party software. Iphones have a massivve storage which is dedicated to storage of songs and videos. It should be noted that Iphones also have a central processing system clocked differently depending on the model, and they come with inbuilt memory, to support their functioning. Iphones also run an operating system, known as Iphone OS (Mark, Nutting and LaMarche, 45). Blackberry and Iphone have myriad similarities. Firstly, both phones run an operating system that facilitates their functions. Secondly, both Blackberry and Iphone have central processing units that are clocked differently depending on the model. Both phones also support third-party software and applications although they do not support the same third-party applications. Blackberry and Iphone also support the internet browsing and can be used for accessing emails and online chatting (Mark, Nutting and LaMarche, 57). Both Iphone and Blackberry function as multimedia devices as they support storage of many songs and videos. In conclusion, Blackberry and Iphone rank top in the phone industry, as they produce smartphones with many features. The Phones of these two companies share myriad similarities. However, Blackberry is better than Iphone because it has a voice memo option, a key on lock feature, an auto text option, and a help feature. Buy custom Blackberry versus Iphone essay

Thursday, November 21, 2019

Systematic review and metaanalysis Thesis Example | Topics and Well Written Essays - 3750 words

Systematic review and metaanalysis - Thesis Example Uman (2011) further goes on to appreciate the fact that systematic review and meta-analysis have the same stages and outlines the eight steps that are similar in nature when employing the two methods in reviewing any given studies. Uman (2011) concurs with O’Rourke (2007) that the distinction between the two terms is ambiguous in a way. However, both point the description and definition of the two terms based on the historical background upon which they were founded. They go on to acknowledge the similarity in the steps as well as the fact that meta-analysis is a step in systematic review. It is critical for scholars to understand the historical, premises, and pitfalls of systematic reviews and meta-analysis in addition to the methods of conducting meta-analysis. O’Rourke (2007) traces systematic reviews and meta-analysis back to the 17th Century when a French Mathematician named Blaise Pascal came up with methods of dealing with the games of chances that were involved in gambling. He further asserts that this was the time when the quantitative approaches were applied in the field of science acknowledging the various observations that started to emerge. As he points out, the mathematical approaches now allowed the astronomers to compare and merge various observations. O’Rourke (2007) goes on to point the contributions of Laplace and Gauss in the development of the systematic reviews and meta-analysis. This could then be the turning point in the 20th Century when statisticians merged the idea in addressing the questions of similar caliber that arose from clinical results. He appreciates the role played by British statistician Karl Pearson who was able to combine various observations from different clinical trials. Pearson did th is by regrouping study observations into larger groups while considering the small groups too (ORourke, 2007). Additionally, the author states that the reasoning Pearson had was not very clear

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ECO202 SLP Essay Example | Topics and Well Written Essays - 500 words

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Monday, November 18, 2019

Mid-term Exam Essay Example | Topics and Well Written Essays - 1250 words

Mid-term Exam - Essay Example een organization and customers or stakeholders in the current business economy would mean creation of new jobs, new products and services for customers, shareholder profit and growth of the economy (Van der Weide 27). Hence, I agree with Johnson’s view. c. Milton Friedman’s approach towards fiduciary duties was more practical and believed that profit maximization is a correct method to be socially responsible as a high-revenue earning company would provides higher benefits to the society through utilitarian work, thereby enhancing social welfare. Edward Freeman, on the other hand, would disagree with Johnson’s approach towards stakeholders. According to Freeman, it is the duty of fiduciary or organization to fulfill all stakeholder benefits, while Johnson has argued that stakeholder theory will not be applicable in practical situation (Johnston 30-40). d. The morals of CSR and stakeholder theory argue that stakeholder’s benefits such as, those of customers, workers and employees, should not be compromised. However, major objective of an organization’s board of director is that of profit maximization, which might compromise stakeholder’s benefits or CSR of the organization; for instance, closing a non-profit company results in unemployed workers at the expense of shareholder’s profit (Freeman and Liedtka 95-98). a. Based on Kelman’s analysis and further critics by known analysts, I disagree with most of the analysis. Nonetheless, Kelman’s analysis of cost and benefit method is right to certain extent. While it is flawed in terms of its applicability, it can still be useful and beneficial in certain areas such as, health and safety (D’Entrà ¨ves 33). b. The sustainability of cost-benefit analysis depends on accurately estimating individual benefits and costs. Inaccurate usage of models, over-reliance on past project’s data and information and subjective impression generates flawed results. Sustainability of the cost benefit analysis can be

Friday, November 15, 2019

Risk factors that hinder a childs development

Risk factors that hinder a childs development Child development is multidimensional; the dimensions consist of social, emotional, cognitive and motor performance as well as patterns of behaviour, health and nutrition. Also the early years of life are essential as the foundation to later development, these factors can have a significant impact to a child or childrens life, these consist of under nutrition, poor health and parenting this also affects a broad range of outcomes such as cognitive, motor, psychosocial and effective development. For example a child is naturally motivated to explore and to attempt to master their environment but with poor health, poor nutrition and non- optical parents the child motivation tends to be less developed. Another critical element is to understand and support the childs affective development which will help the child assemble a sense of self, to help them in learning how to deal with their emotions. Philippe Rochat (2004) has suggested that childrens awareness of their own thoughts, beliefs and personalities emerges from their recognition of the differentness of other peoples thought beliefs and personalities. Emotions are feelings such as love, happiness worry, sorrow, excitement, shyness, pride, anger, frustration and jealousy. Young children show all these emotional development and the childs inborn temperament depends on the genes the child inherits. Each child varies in strength of their emotions for example some children will be more excitable while others will be considerably shy. A child often has phrases of shyness for no apparent reason and has the child reaches the age of 6 months old the child will still be friendly with strangers but will sometimes display signs of shyness. Even when a child is older like Tamas the child may become silent and shy in the company of people they do not know. Tamas lacks love and security from his family, because his mom and dad are working to support their family which results in little contact with them. Has Tamas suffers learning disabilities he does not understand what is happening has he probably has not reached the stage in emotional develop ment which helps him to control and express his feeling. Tamas may react by showing signs of distress such as temper tantrums, jealousy and elective mute. Bronfenbrenner states that the most important setting for a young child is his family, because that is where he spends the most time and because it has the most emotional influence on him. Other important setting may include his extended family, early care and education programmes, health care setting and other community learning sites such as neighbourhoods, libraries and playgrounds (Adapted from Bronfenbrenner, 1998, p.996). Also Bronfenbrenner states that a model of ecology of human development acknowledges that human do not develop in isolation, but in relation to their families and home, school, community and society (Bronfenbrenner Ecological Model of Child Development) The mind is the thinking part of the brain which is used to recognise, reasoning, knowing, and understanding. This is known has the intellectual development (mental development; cognitive development). A child mind is active from the moment they are born and day by day the child mind develops and they become more intelligent. A childs intelligence will depend on two main factors which are genes and the environment. Genes controls the amount of natural intelligence a child has and the environment influences the intelligence of a child. Throughout childhood, the genes and environment continuously interact to produce peoples mind. Peoples minds develop in a variety of ways for example; a child will vary in their ability to remember, also some will acquire musical talents, skills of different languages or be a mathematical genius. Tamas who is five has a multiple of conditions which could slow down the process of brain development. Has Tamas lacks the opportunity to play and interact wit h other children this will hinder his development of interacting with other and knowing how to communicate effectively. Also has Tamas does not get the help required in school with his learning difficulties this will also effect and slow down the process of is development. Another factor which will slow his process down is, his moms constant shouting has there are six people living in a small flat. Tamas also haves to deal with language barriers which will also affect his development. Bronfenbrenner theory is if a child is encourage and nurtured more at home and school the better he would grow and develop. Bowlby states that early experiences in childhood have an important influence on development and behaviour later on in life. Our early attachment styles are established in childhood through infant / caregiver relationship. Bowlby believes that there are four distinguishing characteristics of attachment; the four attachments are Proximity Maintenance, Safe Haven, Secure Base and Separation Distress. (psychology.about.com 2009) Social development is a process of learning the skills and attitudes which enable the individual to live easily with others and the community. Activities which encourage social development are family outings, parent and toddler groups, playground and nursery school and an opportunity to play with friends. Children are happier and healthier if they get on well with the people around them. Children are not born with knowledge of these social skills they have to learn them and their parents needs to teach them otherwise how they will learn. Now that Tamas is five, his social skills should be where he can co-operate with his companions and understand the needs for rules and play. Tamas has insufficient social contact where there are not enough people and friends to talk and play with, thus resulting in him feeling lonely and refusing to go to school. Although there is a playground nearby where he could learn some of the social skills required his parents do not always have the time to ta ke him due to work commitments. At birth your babys senses tell him / her things they need in order to survive, for example: crying when they want to be fed, changed or sleep. These senses unfold slowly but perceptibly, and soon you realise that the baby is seeing and hearing more clearly has his / her head turns when they hear sounds. Young babies are far more aware of their surroundings than was once thought; from the day they are born they use their senses to develop awareness and understanding of the world around them. Young babies are aware of their environment in the forms of light, sound, touch and smell and they can learn by looking, listening, feeling and smelling. They are more likely to be kept alert and happy if you incorporate a changing pattern of stimulation, for babys repetition of the same sound and movement will often send them asleep. There are many risk factors that can hinder a child development these factors are biological, such as genetics or chromosomal, secondly, environmental, for example violence in the home or the neighbourhood, and lastly an interaction between the two, such as stress. This can reflect the differences between how a child will react in their vulnerability to harm or resilience where they will overcome any difficulties they are faced with such has negative circumstances. Each individual child react in different ways to parallel environmental circumstances, For example, two children can experience the same event and interpret it differently. Some children tend to create their own experiences and contribute to the direction of their own development. (J, Empson Pg 39-40 2009) In conclusion children between the ages of 0 5 years show continuing development from simple to more complicated forms of social play. Most children pass through stages of solitary play which is when they play alone then go onto parallel play where they play alongside others but not with them, also looking on play where they watch from the edge of the group when other children play. Has a child becomes more mature they start to joining in play where they will interact and play with others for example running around together and the last stage is co operative play where they belong to a group and share the same task by doing jigsaw, cooking and drawing. Also deprivation can effect education has the childs parents cannot afford educational toys. Growing up in poverty is as much has a risk has growing up in wealth to the emotional side of a child has the rich and famous children can have many emotional disorders has a child that has been brought up in poverty. If you take the film that come out many years ago called Twins with Danny Devito and Arnold Schwarzenegger where they was separated at birth and one child (Devito) was brought up in a orphanage and poverty while the other (Schwarzenegger) child was brought up in wealth and was taught a very high standard of education. Has they came from two different background and upbringing the brotherly love and compassion for each other faded their past irrelevant. The emotions and poverty Devito suffered all his life started to prevail has he was taught how to be good.

Wednesday, November 13, 2019

Dominique LaPierres The City of Joy Essay -- Dominique LaPierre City

Dominique LaPierre's The City of Joy â€Å"His suffering was transformed into surprise then peace, the peace that comes from being loved† (C.O.J. p. 254). In the book the City of Joy, Hasari, Mother Theresa, Stephan Kolvaski and Max Loeb all experienced the joy and helpfulness that comes from being loved. Their problems and troubles through out the book help them to understand how to make it through tough times. Examples from this book and life show that modern medicine is not always the best way to help the sick or injured. Peoples love and kindness for each other is the most valuable gift you can give someone. â€Å"This city isn’t all that inhuman† (C.O.J. p. 82). Hasari said this when he was able to become a rickshawpuller. When Pam Chander befriended Hasari he saved him and his family from starvation. Ram showed Hasari that there was a still king person in a city, that was thought of as cruel. After Hasari started his job he was able to feed and buy treats for his family. Ram and Hasari’s friendship continued to grow while working together. They also continued to help each other out in times of need. Ram Chandler not only got Hasari a job, he helped teach him about the rickshaw business and life in Calcutta. Ram showed Hasari where to get business and how to help the soreness from pulling. Another thing he taught Hasari was how to hide any illness he got. Ram also reminded Hasari how lucky he was to have what he did have. â€Å"Good old Ram, there wa...

Sunday, November 10, 2019

Adulteration

Chemistry Project on STUDY OF ADULTERANTS IN FOOD STUDY OF ADULTERANTS IN FOOD-STUFFS INVESTIGATORY PROJECT iCBSE. com CHEMISTRY PROJECT WORK Name: Agilan Chemistry Project on STUDY OF ADULTERANTS IN FOOD Seal 3 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD I would like to express my sincere gratitude to my chemistry mentor Mrs. Shirley Zachariah, f or he r v i t a l s up por t , g u i da nc e a n d e nc our a g e me n t – wi t ho ut whi c h t hi s pr oj ec t woul d not ha ve c ome f or t h. I woul d a l s o l i ke t o express my gratitude to the lab assistant Mrs.Julie Sam for her support during t he maki ng of t hi s pr oj ect . iCBSE. com 4 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD S. No. Cont ent s Page No. I. Obj ecti ve 6 II. Introduction 8 III. Theory 9 IV. Experiment 1 10 iCBSE. com V. Experiment 2 11 VI. Experiment 3 12 VII. Resul t 13 VIII. Conclusion 14 IX. Bi bl i og r aphy 15 5 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD The Objective of this project is to study some of the common food adulterants present in different food stuffs. iCBSE. com 6 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD CBSE. com 7 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD Adulteration in food is normally present in its most crude form; pr ohi bi t e d s ubs t anc es ar e e i t her a dded or par t l y o r whol l y s ubs t i t ut ed. Nor ma l l y t he c ont ami na t i on/ a dul t er a t i o n i n f ood i s done ei t he r f or f i nanc i a l gai n or due to carel essness and l ack i n proper hygi eni c condi ti on of processi ng, storing, transportation and marketing. This ultimately results that the consumer is either cheated or often become victim of diseases.Such types of adulteration are quite common in developing countries or backward countries. It is equally important for the consumer to know the common adulterants and t hei r ef f ec t on heal t h. iCBSE. com 8 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD The increasi ng number of food producers and the outstanding amount of import foodstuffs enables the producers to mislead and cheat consumers. To differentiate those who take advantage of legal rules from the ones who commit food adulteration is very difficult. The consciousness of consumers woul d be c r uc i al .I g nor a nc e an d unf ai r ma r ket be havi or may enda nger consumer health and misleading can lead to poisoning. So we need simple screening tests for their detection. iCBSE. com In the past few decades, adulteration of food has become one of the serious problems. Consumption of adulterated food causes serious diseases l i ke cancer, di arr hoea, ast hma, ul cers , etc. Maj ori ty of f ats , oi l s and butter are par af f i n wa x , c as t or oi l a nd hydr oc ar bons . Red c hi l l i po wde r i s mi x e d wi t h br i c k powder a nd pe pper i s mi x ed wi t h dr i e d pa paya s ee ds .Thes e a dul t er ant s c an be eas i l y i de nt i f i ed by s i mpl e c he mi c al t es t s . Several agencies have been set up by the Government of India to remove adulterants from food stuffs. AGMARK – acronym for agricultural marketing†¦. this organization certifies food products for their quality. Its objective is to promote the Grading and Standardization of agricultural and allied commodities. 9 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD To detect the presence of adulterants in fat, oil and butter. REQUIREMENTS iCBSE. com Test-tube, acetic anhydride, conc. H SO , a c e t i c a c i d , c onc . HNO . PROCEDURE 4 Common adulterants present in ghee and oil are paraffin wax, hy dr oc ar bo ns , dyes and ar gemo ne oi l . The s e ar e de t ec t e d as f ol l ows : 3 (i) Adulteration of paraffin wax and hydrocarbon in vegetable ghee Heat small amount of vegetable ghee with acetic anhydride. Droplets of oil floating on the surface of unused acetic anhydride indicates the pr es enc e of wax or hy dr oc ar bons . (ii) Adulteration of dyes in fat Heat 1mL of fat with a mixture of 1mL of conc. sulphuric acid and 4mL of acet i c ac i d.Appear ance of pi nk or r ed col our i ndi cat es pr es enc e of dye i n f at . (iii) Adulteration of argemone oil in edible oils To small amount of oil in a test-tube, add few drops of conc. HNO and shake. Appearance of red colour in the acid layer indicates pr es enc e of ar gemo ne oi l . 3 10 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD To detec t the presence o f adul terants i n suga r REQUIREMENTS Test-tubes, dil. HCl. iCBSE. com PROCEDURE Sugar is usually contaminated with washing soda and other insoluble substances which are detected as follows : (i) Adulteration of various insoluble substances in sugarTake small amount of sugar i n a test-tube and shake it with l ittle wat e r . Pur e s ugar di s s ol ves i n wa t er but i ns ol ubl e i mpur i t i es do not di s s ol ve. (ii) Adulteration of chalk powder, washing soda in sugar To s mall amount of sugar i n a test- tube, add few drops of dil. HCl. Brisk effervescence of CO shows the presence of chal k powder or was hi ng s oda i n t he g i ve n s ampl e of s ugar . 2 11 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD To detec t the presence o f adul terants i n sampl es of chi l l i powder, turmeric powder and pepperREQUIREMENTS Test-tubes, conc. HCl , di l. HNO iCBSE. com , KI s ol ut i on PROCEDURE 3 Common adulterants present in chilli powder, turmeric powder and pepper a r e r e d c ol our ed l ea d s al t s , ye l l o w l ead s al t s a nd dr i e d papa ya s eeds respecti vel y. They are detected as follows : (i) Adulteration of red lead salts in chilli powder To a sample of chi ll i powder, add dil. HNO . Filter the solution and add 2 drops of potassium iodide solution to the filtrate. Yellow ppt. i ndi cates the presence of l ead sal ts i n chi l l i powder. 3 ii) Adulteration of yellow lead salts to turmeric powder To a sample of turmeric po wder add conc. HCl. Appearance of magenta col our shows t he presence of yel l ow oxi des of l ead i n t ur mer i c powder . (iii) Adulteration of brick powder in red chilli powder Add small amount of given red chilli powder in beaker containing wat e r . Br i c k powder s et t l es at t he bot t o m whi l e pur e c hi l l i powder floats over water. (iv) Adulteration of dried papaya seeds in pepper Add small amount of sample of pepper to a beaker containing water and stir with a glass rod.Dried papaya seeds being lighter float over wat e r whi l e pur e pepper s e t t l es at t he bo t t om. 12 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD EXPT. NO. EXPERI MENT PROCEDURE OBSERVATION 1. Adulterati on of paraff i n wax and hydr ocarbon i n veget abl e ghee 2. Adulterati on of dyes i n f at 3. Adulterati on of argemone oil in edible oi l s 4. Adulterati on of var i ous i ns ol ubl e substances in sugar Heat small amount of veget abl e ghee wi t h ac et i c anhydride. Dro plets of oil f l oat i ng on t he s ur f ac e of unused acet i c anhydri de i ndi cat e t he pr es ence of wax CBSE. com H 2 or hydr ocar bon. Heat 1mL of fat with a mixture of 1mL of conc. SO 4 and 4mL of acetic acid. To smal l amount of oi l i n a test tube, add few drops of conc. HNO 3 & shake. Take smal l amount of sugar i n a t es t t ube a nd s hake i t with little water. di s s ol ve. 5. Adulterati on of chal k powder , washi ng soda i n s ugar 6. Adeulterati on of yel l ow l ea d s al t s t o turmeric powder 7. Adulterati on of red l ead s a l t s i n c hi l l i powder 8. Adulterati on of brick powder i n chi l l i powder 9. Adulterati on of dried papaya seeds i n pepper To smal l amount of sugar i n a est tube, add a few drops of di l . HCl . To sampl e of t urmeri c powder , add conc. HCl . To a sampl e of chi l l i powder, add dil. HNO . Filter the solution and add 2 drops of KI solution to the filtrate. 3 Add smal l amount of gi ven red chilli powder in a beaker containi ng water. Add smal l amount of sample of pepper t o beaker containing water and stir with a glass rod. Appearance of oil f l oat i ng on t he surface. Appearance of pink colour. No red colour obs er ved Pure sugar di s s ol ves i n wa t er but i ns ol ubl e i mpuri ti es do not No brisk effervescence obs er ved. Appearance of agenta colour No yellow ppt. Br i ck powder set t l es at the bottom while pure chi l l i powder f l oat s over wat er . Dried papaya seeds bei ng l i ghter fl oat over wat er whi l e pure pepper settl es at the bottom. 13 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD Selection of wholesome and non-adulterated food is essential for daily l i f e to make sure t hat s uch f oods do not cause any heal t h hazar d. I t i s not pos s i bl e t o e ns ur e whol es ome f ood onl y o n v i s ual ex ami na t i o n whe n t he t ox i c contaminants are present in ppm level.However, visual examination of the food before purchase makes sure to ensure absence of insects, visual fungus, foreign matters, etc. Therefore, due care taken by the consumer at the time of pur c has e of f ood af t er t hor oughl y e x ami ni ng c a n be of gr ea t he l p. S ec ondl y, l abel decl arati on on packed f ood i s ver y i mportant f or knowi ng t he i ngredi ents and nutritional value. It also helps in checking the freshness of the food and t he per i od of bes t bef or e us e.The cons umer s houl d avoi d t aki ng f ood f r om an unhy gi e ni c pl ac e and f ood bei ng pr epa r ed under unhyg i eni c c ondi t i ons . S uc h t ypes of f ood may caus e var i ous di s eas es . Cons umpt i on of cut f r ui t s bei ng s ol d i n unhygi eni c condi ti ons shoul d be avoi ded. I t i s al ways bet ter to buy cert i f i ed food from reputed shop. iCBSE. com 14 | P a g e Chemistry Project on STUDY OF ADULTERANTS IN FOOD iCBSE. com ENCARTA ENCYCLOPEDIA 2009 www. wikipedia. com www. answers. com www. google. com 15 | P a g e

Friday, November 8, 2019

Free Essays on Some Differences Between Counseling And Psychotherapy

Counseling Theories August 3, 1995 Running head: Coun. v. Psychotherapy Counseling v. psychotherapy is there a difference between the two? This paper will attempt to prove that there are several differences between counseling and psychotherapy. While counseling and psychotherapy have several different elements in each, the following information will also attempt to show the reader that there are some areas where the two overlap. At times this was a confusing topic to research. A fine line distinguishes the two topics and one must look hard to see this line. Definition of Counseling One survey taken by Gustad suggests a definition of counseling where he included three key elements. Counseling is a learning-oriented process, carried on in a simple, one to one social environment, in which a counselor, professionally competent in relevant psychological skills and knowledge, seeks to assist the client by methods appropriate to the latter's needs and within the context of the total personn el program, to learn more about himself, to learn how to put such understanding into effect in relation to more clearly perceived, realistically defined goals to the ` end that the client may become a happier and more productive member of his society (1957, p. 36). In lay terms counseling can be described as a face to face relationship, having goals to help a client to learn or acquire new skills which will enable them to cope and adjust to life situations. The focus is to help a person reach maximum fulfillment or potential, and to become fully functioning as a person. Definition of Psychotherapy Psychotherapy is the process inwhich a therapists assists the client in re-organizing his or her personality. The therapist also helps the client integrate insights into everyday behavior. Psychotherapy can be defined as "more inclusive re-education of the individual" (Brammer& Shostrom,1977). Objectives of counseling The objectives of counseling according to the C... Free Essays on Some Differences Between Counseling And Psychotherapy Free Essays on Some Differences Between Counseling And Psychotherapy Counseling Theories August 3, 1995 Running head: Coun. v. Psychotherapy Counseling v. psychotherapy is there a difference between the two? This paper will attempt to prove that there are several differences between counseling and psychotherapy. While counseling and psychotherapy have several different elements in each, the following information will also attempt to show the reader that there are some areas where the two overlap. At times this was a confusing topic to research. A fine line distinguishes the two topics and one must look hard to see this line. Definition of Counseling One survey taken by Gustad suggests a definition of counseling where he included three key elements. Counseling is a learning-oriented process, carried on in a simple, one to one social environment, in which a counselor, professionally competent in relevant psychological skills and knowledge, seeks to assist the client by methods appropriate to the latter's needs and within the context of the total personn el program, to learn more about himself, to learn how to put such understanding into effect in relation to more clearly perceived, realistically defined goals to the ` end that the client may become a happier and more productive member of his society (1957, p. 36). In lay terms counseling can be described as a face to face relationship, having goals to help a client to learn or acquire new skills which will enable them to cope and adjust to life situations. The focus is to help a person reach maximum fulfillment or potential, and to become fully functioning as a person. Definition of Psychotherapy Psychotherapy is the process inwhich a therapists assists the client in re-organizing his or her personality. The therapist also helps the client integrate insights into everyday behavior. Psychotherapy can be defined as "more inclusive re-education of the individual" (Brammer& Shostrom,1977). Objectives of counseling The objectives of counseling according to the C...

Wednesday, November 6, 2019

International Accounting Standards Board Relevance

International Accounting Standards Board Relevance Introduction The ‘International Accounting Standards Board (IASB) develops relevant standards for different accounting practices’ (Saudagaran 2011, p. 27). The IASB also promotes the application and use of different accounting standards. This agency identifies, develops, supports, and approves various International Financial Reporting Standards (IFRSs).Advertising We will write a custom report sample on International Accounting Standards Board Relevance specifically for you for only $16.05 $11/page Learn More The IFRS Foundation monitors the operations and activities of the IASB. The IASB has been developing and promoting new IFRSs in an attempt to change the nature of accounting. This discussion explores how the IASB has become less relevant and representative today. How Representative and Relevant is the IASB? Many corporations and accountants are currently criticizing the role and relevance of this agency (Harper et al. 2012). For instance, t he IASB released new accounting standards between 2011 and 2014. Such standards have the power to change the manner in which corporations record their revenues. According to Zeff (2012, p. 812), ‘such standards will force companies to speed up the rate of revenue booking’. These practices will also defer revenues. This approach can also result in new accounting scandals or frauds. The issue of Revenue Reporting (RR) is another source of controversy. This is undeniable because it is impossible to establish when a company gets its revenues. The other issue arises from the use of International Financial Reporting Standards. This practice will have numerous implications on many companies and countries. For example, ‘the new standards will affect revenues because companies will have to examine the implications of different taxation laws’ (Harper et al. 2012, p. 469). These new changes do not examine the implications of different trade-offs and political interfer ences. These standards will ensure every company loses its quality. This development ‘will also increase the costs of capital’ (Saudagaran 2011, p. 59). The above situation explains why these new changes might not produce the targeted goals. Every market has its economic frameworks and factors. This fact explains why such international standards will have numerous impacts on different markets (Zeff 2012). Those who are opposed to the transparency of the original standards might not get the best results. The best practice is focusing on new accounting practices that have the potential to produce positive results.Advertising Looking for report on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More These new accounting standards ‘have the potential to make the earnings of companies more volatile’ (Danjou 2014, p. 4). The standards will encourage more accountants and companies to change the time when th ey earned their revenues. Companies might incur numerous costs in an attempt to provide the required financial disclosures. The new practice will become extremely difficult for more companies. Most of these new rules will complicate the lives of different accountants and managers. As mentioned above, these new IASB accounting standards are detestable. The agency’s main goal was to identify new standards that can produce uniform accounting practices. However, this new move has not yielded much fruits. This is the case because such changes are currently under attack. This situation explains why the IASB has become less relevant today (Danjou 2014). This is the case because the new composition and governance of the IASB fails to consider the issues affecting different markets, regions, and companies (Zeff 2012). Conclusion The agreeable fact is that the IASB has been critical towards producing and supporting the most appropriate accounting principles. However, this idea of conve rgence will affect many corporations in different corners of the world. This problem explains why the agency should identify new changes. This approach will be critical towards making the IASB more relevant and representative. List of References Danjou, P 2014, An update on international financial reporting standards (IFRSS), https://www.ifrs.org/. Harper, A, Leatherbury, L, Machuca, A, Philips, J 2012, ‘The Impact of Switching to International Financial Stands on United States Businesses’, Journal of International Education Research, vol. 8, no. 4, pp. 467-472.Advertising We will write a custom report sample on International Accounting Standards Board Relevance specifically for you for only $16.05 $11/page Learn More Saudagaran, S 2011, International Accounting: A User Perspective, CCH, New York. Zeff, S 2012, ‘The Evolution of the IASC into the IASB and the Challenges it Faces’, The Accounting Review, vol. 87, no. 3, pp. 807-837.

Monday, November 4, 2019

Group case Study Example | Topics and Well Written Essays - 250 words

Group - Case Study Example However, with expansion and diversification, new kinds of challenges have surfaced. Back in the 1960s, Bill and his team could easily comprehend and interpret the customers’ specifications and translate them into the finished products. Now, with most of the operations having been computerized, Bill cannot completely understand the engineering and technical aspects of the customers’ specifications and so he has recruited engineers to interpret customers’ orders and specifications to the workers in the shop. However, the productivity has declined because of lack of understanding between the customers, engineers, and workers in the shop. Most engineers are fresh graduates and lack the experience of the shop workers whereas the latter lack technical expertise of the former. As a result, there is often lack of coordination between the design and manufacturing processes, which leads to delays, reworks, and unnecessary costs. Bill has hired me as a consultant to inspect things in detail, gather data from the organizational personnel, and propose solutions to the challenges faced by the

Friday, November 1, 2019

Strategic Management of Human Resources Essay Example | Topics and Well Written Essays - 3500 words

Strategic Management of Human Resources - Essay Example On the other hand many enlightened businesses undertook the same to provide an enhanced experience to their employees which in turn greatly added their contribution to the organisation. The next level of change in the role and functions of personnel departments occurred with automation. Thus computerisation of functions such as pay roll and record keeping relieved personnel managers to focus on larger issues enhancing their contribution to strategic value addition to the organization as a whole. Personnel departments are also becoming more aware of the roles and responsibilities of line managers so that there is greater integration between the two for attaining strategic value. The delivery of greater quality of services by personnel departments is thus providing impetus to development in other functions of management. Personnel departments thus increasingly came to be seen not as boundary managers but value builders The traditional role of the personnel department has been seen as recruitment, defining job roles, training, structuring of pay and allowances, measuring performance and finally relieve those who are not performing satisfactorily. In many organisations these were also dealing with labour relations. However over the years, this role has been enlarged within the scope of general functions stated above to include induction of the best talent, providing effective training as per needs of the organization, designing and measuring job roles and performance, compensation management to include not just remuneration but also employee stock options based on performance and as a form of incentive and providing feedback to the management on the state of human resources in the organisation. During this stage, the term, human resources manager was being increasingly used in the management lexicon to represent the functions carried out by personnel managers. (Bersin, 2006) Induction of information technology into management and personnel functions had a lasting impact on its role and functions. Information technology systems automated routine and repetitive tasks which were so far engaging personnel managers such as pay rolls, performance reporting and incentive management. (Bersin, 2006). Systems such as recruitment and application tracking, total compensation packages build around cost to company, e learning and organizational development resulted in freeing the human resources manager to focus his attention on achieving key organizational goals by becoming a business partner in strategy implementation. Thus gradually personnel departments provided critical inputs for organizational growth. The emergence of the information and knowledge economy has also provided a critical role to personnel departments in what is being called as talent management. (Bersin, 2006). This implies personnel strategies which can identify best talent critical to organizational growth, retain and motivate it. The various strategies used for this purpose include management of competencies, measurement of performance, aligning these with the compensation package; assess overall contribution to the organization and so on. The overall aim is to limit job hopping, a trend