A Good Example Of Environment - 3143 Words

An industries environment allows organizations to survive and strive by undertaking the opportunities presented to them and overcoming the threats that may come in its way. A good example of environment influence would be the opportunity presented to smartphone application writers created by organizations such as Apple and Samsung with the lines of smart phones Iphone and Samsung Galaxy and at the same time a threat to newspaper companies, as the usage of online sources of information increases. The study of strategic management, through the use of various frameworks, gives organizations the possibility to identify their position in the industry in respect to its competitors. Moreover this allows them to set realistic goals to pursue†¦show more content†¦Firstly the political environment refers to the influence governments may have on the industry’s environment. When looking at Ryanair, an airline with 1,600 routes around the european union and north africa, legislation varies between governments of different countries, forcing them to adapt to the different tax policies between countries such as Spain and Morocco, however government taxes don’t vary as much given most flights are within the EU however there is passenger service charge, which some airports have which â€Å"is a charge made by the airport authority to an airline for the use of the terminal, runway, emergency services, security facilities†(Ryanair, 2015). Furthermore there is a l egislation on the maximum hours a pilot can fly for, which forces Ryanair to hire more employees. Additionally any passengers on flights which are delayed or cancelled have the right to refund, hence the self pride Ryanair have on being the best on time airline with â€Å"91% OF RYANAIR FLIGHTS ON-TIME IN JUNE†(Ryanair,2015). Secondly the economic influences of the framework can vary from the exchange rates to taxes to economic growth. Due to the economic crisis suffered by the EU, oil prices have seen a rise in recent years, fuel for low-cost airlines is considered the biggest expenses, therefore a system of,Show MoreRelatedAn Example Using Theoretical Soap Is Good For The Environment Essay1487 Words   |  6 Pagesgreenwashing, the example provided by the participant being the BNZ bank investing in a Kiwi recovery program, while at the same time investing in oil exploration. Ambiguous claims by advertising are also legal and terms that imply nature, such as those which leave the consumer with the perception that it is good for the world only it is the opposite. The only instance where it is illegal is when the product implicitly claims to do something it does not. 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Adoption of Ifrs Free Essays

string(187) " more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management\." ADOPTION OF IFRS: IT`S BENEFITS AND IMPACTS ON FIRMS AND COUNTRIES AROUND THE WORLD The IASB was established in 2001 and since have assumed the responsibility of the standard setting from its predecessor body, the International Accounting Standards Committee (IASC) and began issuing International Financial Reporting Standards (IFRS). IFRS has recently been dominating the regulatory changes in accounting for listed companies around the world. Through the years, over 100 countries have adopted IFRS reporting, some of which include Australia, the European Union, India, Japan, South Africa, Russia and most recently Canada. We will write a custom essay sample on Adoption of Ifrs or any similar topic only for you Order Now In addition, the U. S. Securities and Exchange Commission (SEC) are working towards the final element of a work plan to incorporate IFRS into the U. S. financial reporting jurisdiction. In November 2007, the SEC voted to allow foreign issuers that report in IFRS to file their financial statements with the SEC without reconciling to U. S. generally accepted accounting standards (GAAP). Accounting standard setters anticipate that the use of IFRS will improve the comparability of financial statements, improve reporting transparency, and increase the quality of financial reporting which in turn will lead to greater investor confidence. From an economic perspective, some believe that it’s challenging to perceive that such expectations will be achieved as a result of converting to IFRS. However according to proponents of IFRS, publicly traded companies believe that applying these principles will allow for a single set of high quality accounting standards as this will contribute to better functioning of the capital markets (Quigley 2007). In the following paper I will discuss the reasons why firms around the globe have adopted IFRS in relation to the financial reporting and disclosure quality, comparability across firms and countries, and the costs and benefits associated with reporting improvements. Most countries are in favor of adopting IFRS, from the viewpoint that IFRS standards are more capital market oriented, which in turn provides higher quality information that will benefit constituencies of financial statement users as supposed to local GAAP (Daske and Gebhardt 2006). If this statement is true, one way to validate it is through recommendations by empirical studies that suggest firms engaging in IFRS implementations should see an increase in market liquidity followed by a decrease in the firm’s value of cost of capital. According to Leuz and Wysocki (2008), they have provided some evidence in relation to the effects of reporting quality on market liquidity. They indicate the issue regarding information asymmetry, where investors who possess less knowledge of a firm’s reporting structure or policies, are concerned about trading with the better informed investors. They indicate how these non-informed investors are to lower the price at which they are willing to buy, to protect themselves from losses incurred from trading with better informed investors. Hence investors that possess less information about a stock are less likely to trade. These effects of adverse selection and information asymmetry reduce the liquidity of securities market. Therefore, IASB strongly encourages essential financial disclosure. This will alleviate the adverse selection problem and will result in increased market liquidity by leveling the playing field among all market participants. In addition, other studies have shown that improvements in financial reporting and disclosure can affect the cost of capital in a variety of ways. Some of which include, investors that require a higher return from less liquid securities and lower estimation risk as this makes it easier for the investor to estimate a firm’s future cash flow. This in turn, will improve risk sharing in the economy by making investors aware of certain securities or by making them more willing to hold them (Leuz and Verrecchia, 2004). Hence reducing the cost of capital. As important as it can be for firms to disclose essential information to investors, other firms can also benefit from these disclosures for the purpose of decision making and will help reduce the agency problem existing between shareholders and management. For example, â€Å"disclosure on operating performance and governance arrangement provides useful benchmarks that help outside investors to evaluate other firms managerial efficiency or potential agency conflicts and, in doing so, lower the costs of monitoring† ( Leuz and Wysocki, 2008). In addition, the information environment has improved as firms switch over to IFRS, which has also contributed to the increase in higher quality financial reporting. According to Mary E. Barth (2006) firms that voluntarily adopted IFRS generally seek lower earning management, lower cost of capital, and more value relevant of earnings. All of which interpret evidence of higher accounting quality. Barth indicates that the accounting quality could be mproved by removing other accounting methods that are not reflective of a firm’s performance and which are used by managers to manage earnings. As part of his testing, he compared firm’s earnings management between those firms reporting under IFRS and firms reporting according to their local GAAP. As a result of his study, it was indicated that after firms had adopted IFRS, they had larger volatility swings in net income, increase ratio of variance in cash flows, higher correlation of accruals and cash flows, small positive ne t income, and increased occurrence of larger losses. Opponents argue that a single set of internationally accepted high quality financial reporting standards may not be appropriate for certain firms as they are exposed to different cultural, political and legal differences as this might continue to impose major obstacles in the progress towards the harmonization of standards. These differences however may not provide for any greater value relevance and reliability. For example a study conducted by Ball (2006) indicates that pension accounting may be subject to earnings management in countries that have less developed pension systems. Another empirical study indicates that managers can take advantage and use different assumptions to manipulate financial statements (Soderstorm and Jialin Sun, 2006). Proponents of IFRS argue that using common accounting standards across countries will make it more cost efficient for investors to identify earnings management. When accounting standards are uniformed and relevant disclosure is provided, investors are more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management. You read "Adoption of Ifrs" in category "Papers" The second important factor as to why countries have chosen to adopt IFRS, is mainly because of its increase in accounting comparability across firms. The advantage of a global movement towards IFRS reporting makes it easier for investors and stakeholders to compare different firms and the relevant information to help them assess the company objectives. Comparative reporting will enable users of financial statements in identifying which firms are more or less profitable. Firms that are exposed to high or low risk of return as a result, will reduce investors information asymmetries and lower estimation risk. Moreover, the improvement in comparability across firms allows for increase market liquidity and reduces firms cost of capital (Luez et al. 2008). Studies have suggested that prior to adopting IFRS, firm’s local GAAP standard which were tailored to the needs of analysts and investors would in theory reduce biased information and build investor confidence. A study conducted by Tan, Wang and Welter in 2009, indicated that once firms had adopted IFRS, their foreign analysts had increased significantly more for those who had the greatest level of GAAP differences. There have been a number of studies conducted to test whether IFRS adoption does in fact increase comparability. The outcome of these studies are mixed. Bielstein et al. (2007) concluded that IFRS adoption, results in greater foreign investment for countries that have strong reliability and comparability. Other empirical studies claim that cultural, political and business differences continue to impose significant obstacles in increasing the comparability of accounting information. Lang Maffet and Owens (2010) find that accounting comparability does not improve for IFRS adopters relative to a control group of non-adopters. The two conclude that there is little evidence that IFRS adoption increases comparability. Overall, from the research obtained, there is little empirical evidence proven on the effects of reporting comparability than reporting quality. The third important factor for countries adopting IFRS, are the costs and benefits associated in producing high quality accounting standards and the improvement in comparability across firms. As mentioned previously, the ultimate benefit a firm receives by adopting IFRS reporting is from the increase in market liquidity followed by a lower cost of capital. In order to achieve this high standard, there are costs that a firm is exposed to. Such incurred costs include transitional costs, ongoing costs of compliance to the firms, and enforcement costs relevant to government agencies (Standish, 2003). Standish summarizes his findings in relation to cost and benefits of firms moving to IFRS that will tend to see lower transaction costs when preparing financial reports. They will only be reporting against a single set of accounting standards instead of multiple sets. In addition, he makes note of a â€Å"positive network externality† that arises through the use of a single set of accounting standards by all constituencies. This will save market participants from requiring additional time and energy of having to learn, apply and understand multiple sets of standards. Other benefits that result from the transition to IFRS will improve comparability between firm’s financial statement for investors and shareholders. Thereby, making investment decision’s easier. According to Leuz and Wysocki (2008), there are direct and indirect costs associated with improving reporting. The direct costs include preparation, validity and circulation of accounting reports. These costs can vary and increase significantly. In addition, firms will require assistance and hire consultants that have expertise in IFRS reporting. These specialists help train key personnel in the organizations so that they are able to produce financial statements that are in accordance to IFRS reporting. The costs tend to be more difficult for smaller companies to finance such activities for disclosures and reports, as their profitability margins are small. Disclosure costs have characteristics of indirect costs. Whereby a firm can reduce its monopoly power by providing too much detail to the market, as sensitive profitability information is assimilated to its competitors. Other empirical studies have noted that with these costs and cost-benefit trade-offs that firms are undergoing, it may not be suitable for them to obtain high quality reporting. Rather, encourage firms to provide certain disclosures which the cost of disclosing such information does not exceed their benefit. Moreover, it is of importance that the standard setters recognize the net benefits obtained from the high quality reporting and comparability, as they differ across firm industries and countries (Leuz and Wysocki, 2008). It’s relatively evident why most companies would like to switch over to IFRS due to the number of benefits that are associated with the transition as described above. One would automatically presume that a single set of accounting standards that are used universally by most firms within different countries would deliver comparability, increase reporting transparency, allow for foreign investments, hence increasing market liquidity and low cost of capital. However, there is very little empirical evidence that claim these characteristics as being true after conversion. Having said that, Ball (2006) has noted that IASB has been successful in serving the public by developing comprehensive set of high quality standards that have convinced over 100 countries to adopt these principles for the purposes of financial reporting. There are some advantages of having a single set of accounting standards unified. As such, these standards contain characteristics of a â€Å"public good†, for example, the investor can use this information in an annual report without eliminating its usefulness to other investors. In other words, the marginal cost for another investor viewing these annual reports would be zero. A second advantage of unifying accounting standards and disclosure practices is to reduce management from using their own judgement in financial reporting, by reducing the risk of altering the reports to mislead capital market participants. Moreover, these uniform standards provide protection for auditors against firms. These standards are to also be enforced by auditors, whereby the firm has very little opportunity to shirk, hence reducing information asymmetry and increasing investors and stakeholder’s confidence of the firm. Lastly, unifying these standards will increase the accounting comparability across firms. If each firm or country were to implement different local accounting standards, this can impose high costs for both the firm and its external users, such as investors as this will create negative externalities and will reduce domestic investments which can impact countries trade volume profitability, where the majority of countries main source of income is driven from. Opponents of IFRS adoption feel that a single set of accounting standards do not benefit all firms and countries. These differences in countries arise from cultural, economic, political and legal systems. For example, firms may have to respond to political pressures from the government due to balance sheet volatility, as a result of fair valuing. The IASB should review accounting standards as they are released to eliminate the possibility of political pressures on countries that are exposed to such tight regulation. One of the main reasons why countries and firms around the world adopt IFRS is due to the results achieved from reporting quality and disclosure practices. However, IFRS can occasionally produce ineffective reporting quality and disclosure. For instance, IFRS can lack in setting descriptive details in their guidelines that make it difficult for countries to follow. Some countries find their local GAAP easier to read and understand due to the level of detail and examples provided. These complexities in the rules creates havoc for firms that would like to report in IFRS, but find it challenging to exclusively follow these guidelines outlined by the IASB. As a result, this can lead to poor financial reporting quality. Other countries and firms conclude that fewer rules and guidelines will encourage management to produce effective accounting policies that will rompt them to make appropriate judgement calls. Information asymmetry and agency costs play a significant role in relation to the disclosure and financial reporting quality. The key motivating factor for any firm is, the more disclosure provided will create a positive signal to investors and hence, will reduce the information asymmetry and agency costs. Companies will see increases in investor confidence while earning high profitability levels. Moreover, firms adopting IFRS, chances are that they are subject to fewer opportunities to part take in earnings management or deceive investors. Studies have indicated that countries which have adopted IFRS do not all achieve the same degree of benefit. The study implies to those countries which have a weak structure in place for investor protection, will tend to see the most benefits from adopting of IFRS. In contrary, countries that have a strong structure in place for investor protection will see marginal benefits. The increase in benefits received by a country whether small or large will improve investor protection and provide for more comparable and comprehensive financial reporting. The cost and benefits of a firm converting to IFRS can be substantial depending on how one views it. The benefit driven through the implementation of IFRS will include lower cost of capital, increases firm value and creates a stable level of investors’ confidence. In addition, as discussed above, the benefits will also increase as a result of better financial reporting quality and cross country comparability for foreign investors, auditors and other constituencies. These benefits obtained through adoption of IFRS are not free. The cost of implementing such an accounting standard can cost firms millions. There are various types of costs that are incurred in the different processes a firm undergoes. The transition costs can be significant in relation to auditing fees. The cost of auditing work will increase, due to testing and validating accounting data as most of the assumptions used by firms are judgemental. Other costs involve training key personnel to apply applicable standards in practice. Companies tend to have shortages of staff that have ever been exposed to IFRS accounting, this is more apparent in Canada. As a result, these companies struggle as they need to learn and apply these new standards. Moreover, the cost related to the risk involved of manipulation of accounting standards, as these standards do not provide strict reporting rules for companies to follow, can impose a huge cost on the firm, if the auditor refuses to provide an unqualified opinion on the firm. Overall, the costs are generally higher during the first couple of phases through the transition. In the long run, costs tend to decline as employees are more aware of the standards and a basic foundation has been developed by IFRS consultants and auditors. At the present moment IFRS reporting is widely used by many countries across the globe. Based on the studies gathered above, countries and firms are optimistic about replacing their local GAAP to IFRS accounting standards. By moving towards a universal set of high quality accounting standards this will lead to improving the firm’s performance, by increasing shareholders wealth though investors’ confidence, lower cost of capital hence reducing information asymmetry. In addition, other benefits include comparability across all nations, this will help facilitate in better understanding by investors of accounting information released in public financials. Comparability will result in an increase of auditors understanding in the types of policies and assumptions companies implement. This will help ensure that companies are not partaking in earnings management. Comparative accounting standards can be most beneficial to analysts. This will enable analysts to predict the firm’s future forecast of cash flows in comparison to the industry average. As mentioned above, the IFRS accounting standards are costly to implement. Studies have made reference to these transition costs as extremely pricy to develop, however, in the long run their costs tend to decline. This may in fact be true, however, for those companies that have incorporated IFRS standards, will continue to see new accounting pronouncements issued by the IASB, as they work to improve their guidelines. As a result, firms will continue to spend in areas of training and seeking professional advice on how these new standards will impact their firm. References 1. Bielstein , 2007. How the IFRS movement will affect financial reporting in the U. S. : Article: KPMG 2. Daske andGebhardt, 2006. Discussion of Daske and Gebhardt, Journal of Accounting Finance and Business Studies. 3. Lang, Maffet and Owen, 2010. Earnings Movement and Accounting Comparability, the Journal of Accounting Research 4. Leuz and Verrecchia , 2004. Firms Capital Allocation Choices, Information Quality and the Cost of Capital 5. Luez and Wysocki, 2008. Economic Consequences of Financial Reporting and Disclosure Regulation, Journal of Accounting Research 6. Mary E. Barth, 2006. Accounting Quality : International Accounting Standards, The Journal of Accounting Research 7. Ray Ball, 2006. International Financial Reporting Standards (IFRS): Pros and Cons for Investors, Journal of Accounting Research 8. Soderstorm and Jialin Sun, 2007. IFRS Adoption and Accounting Quality: A review, The Journal of Accounting Research 9. Standsih, 2003. Evaluating National Capacity for Direct Participation in International Accounting Harmonization, Journal of Accounting Research 10. Tang, Wang and Welkor, 2011. Analyst Following and Forecast Accuracy After Mandated IFRS Adoption. Journal of Accounting Research. 11. William R. Scott, Fifth edition , 2009. Financial Accounting Theory How to cite Adoption of Ifrs, Papers

Kate and Merle in Ferris Beach McCorkle Ferris Bea Essay Example For Students

Kate and Merle in Ferris Beach McCorkle Ferris Bea Essay ch Essays Kate and Merle in Ferris Beach Kates perspective and understanding of deceptive appearances is heightened by her encounter and ensuing relationship with Merle Hucks. Kate had gone to school with Merle and been his neighbor for many years, but never knew him as anything more than a bully and a Hucks. However, Kate finally meets Merle one day at Mrs. Pooles house and learns that all her judgments and fabricated perceptions of him were based on his appearance and on rumors, and they were way off target. When Kate finally gets to know Merle, she finds that he is a very compassionate young man and nothing like what she had judged him to be. Her understanding of Merle becomes clear one evening as she watches Dexter, R.W., and the rest of the vigilantes rape Perry Loomis. In an attempt to save Perry from the violent unfolding, Merle is brutally beaten down by Dexters companions. Merle chivalrous behavior demonstrates to Kate that he is certainly not one of them; he is different. ` Shortly after the rape, Merle and Kate meet for the first time in the Whispering Pines graveyard to discuss what happened to Perry. The graveyard is significant because it serves as a symbolic haven where the youths of Fulton can evade the society around them, explore their minds, and employ their imaginations. Her meeting with Merle in the graveyard initiates her first real relationship with a boy and also confirms the very reality of the rape she witnessed a few nights earlier. The rape signifies the bitterness of the dark side of Kates surrounding society which becomes vividly clear to her. Kates understanding of Merle marks another threshold in her education as she realizes how deceptive appearances can be. When Kate has the chance to delve beneath Merles misleading facade, she learns that he has a much different character than she ever thought.Kate and Merle are very close to one another when tragedy again strikes down into their lives, this time with the arson of Merles house and the murder of his brother Dexter. The Hucks tragedy serves as a threshold which provides Kate with a deeper understanding of relationships and the significance of family. As the drama unfolds in front of the Hucks house, Kate stands by Merle comforting him until he leaves her to attend to his family. She watches Merle and his family console one another and she realizes that tragedy affects everyone regardless of their social class. The Hucks are certainly not upper-class nor are they even middle class citizens. However, they are still humans and when tragedy reigns down upon them, they are affected just like everyone else. As she stands watching the fire and the emotional drama, Kate realizes that tragedy transcends the walls of social classes and affects people on all levels.

National policy on education free essay sample

As a democratic society with a diverse population of different cultures, languages and religions we are duty bound to ensure that through our diversity we develop a unity of purpose and spirit that recognises and celebrates our diversity. This should be particularly evident in our public schools where no particular religious ethos should be dominant over and suppress others. Just as we must ensure and protect the equal rights of all students to be at school, we must also appreciate their right to have their religious views recognised and respected. We do not have a state religion. But our country is not a secular state where there is a very strict separation between religion and the state. The Policy recognises the rich and diverse religious heritage of our country and adopts a cooperative model that accepts our rich heritage and the possibility of creative inter-action between schools and faith whilst, protecting our young people from religious discrimination or coercion. We will write a custom essay sample on National policy on education or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What we are doing through this Policy is to extend the concept of equity to  the relationship between religion and education, in a way that recognises the rich religious diversity of our land. In the Policy, we do not impose any narrow prescriptions or ideological views regarding the relationship between religion and education. Following the lead of the Constitution and the South African Schools Act, we provide a broad framework within which people of goodwill will work out their own approaches. The Policy is neither negative nor hostile towards any religion or faith and does not discriminate against anyone. Rather it displays a profound respect towards religious faith and affirms the importance of the study of religion and religious observances. Professor Kader Asmal Minister of Education STAATSKOERANT, 12 SEPTEMBER 2003 No. 25459 Introduction to the Policy on Religion and Education 1. In this document we set out the policy on the relationship between religion and education that we believe will best serve the interests of our democratic society. The objective is to influence and shape this relationship, in a manner that is in accordance with the values of our South African Constitution1. In recognising the particular value of the rich and diverse religious heritage of our country, we identify the distinctive contribution that religion can make to education, and that education can make to teaching and learning about religion, and we therefore promote the role of religion in education. In doing so we work from the premise that the public school has an educational responsibility for teaching and learning about religion and religions, and for promoting these, but that it should do so in ways that are different from the religious instruction and religiousnurture provided by the home, family, and religious community. 2. We do so also in the recognition that there have been instances in which public education institutions have discriminated on the grounds of religious belief, such that greater definition is required. In many cases pupils of one religion are subjected to religious observances in another, without any real choice in the matter. The policy is not prescriptive, but provides a framework for schools to determine policies, and for parents and communities to be better informed of their rights and responsibilities in regard to religion and education. The policy genuinely advances the interests of religion, by advocating a broad based range of religious activities in the school. 3. In clarifying the relationship between religion and education, we might consider four possible models for structuring the relationship between religion and the state: A theocratic model identifies the state with one particular religion or religious grouping. In some cases, this model has resulted in a situation in which the state and religion become indistinguishable. In a religiously diverse society such as South Africa, this model clearly would be inappropriate. At the other extreme, a repressionist model is based on the premise that the state should act to suppress religion. In such a model, the state would operate to 1 The Constitution of the Republic of South Africa (Act 108 of 1996) No. 25459 GOVERNMENT GAZETTE, 12 SEPTEMBER 2003 marginalise or eliminate religion from public life. In a religiously active society such as South Africa, any constitutional model based on state hostility towards religion would be unthinkable. We reject both the theocratic model of the religious state, such as the Christian-National state in our own history that tried to impose religion in public institutions, as well as any repressionist model that would adopt a hostile stance towards religion. A modern secular state, which is neither religious nor anti -religious, in principle adopts a position of impartiality towards all religions and other woridviews. A separationist model for the secular state represents an attempt to completely divorce the religious and secular spheres of a society, such as in France or the United States. Drawing strict separation between religion and the secular state is extremely difficult to implement in practice, since there is considerable interchange between religion and public life. Furthermore, a strict separation between the two spheres of religion and state is not desirable, since without the commitment and engagement of religious bodies it is difficult to see us improving the quality of life of all our people. In a co-operative model, both the principle of legal separation and the possibility of creative interaction are affirmed. Separate spheres for religion and the state are established by the Constitution, but there is scope for interaction between the two. While ensuring the protection of citizens from religious discrimination or coercion, this model encourages an ongoing dialogue between religious groups and the state in areas of common interest and concern. Even in such exchanges, however, religious individuals and groups must be assured of their freedom from any state interference with regard to freedom of conscience, religion, thought, belief, and opinion. In regard to the relationship between religion and public education, we propose that the cooperative model which combines constitutional separation and mutual recognition, provides a framework that is best for religion and best for education in a democratic South Africa. STAATSKOERANT 12 SEPTEMBER 2003 5. No. 25459 Under the constitutional guarantee of freedom of religion, the state, neither advancing nor inhibiting religion, must assume a position of fairness, informed by a parity of esteem for all religions, and worldviews. This positive impartiality carries a profound appreciation of spirituality and religion in its many manifestations, as reflected by the deference to God in the preamble to our Constitution, but does not impose these. . Background to the policy on Religion and Education 6. This Policy for Religion and Education is the result of many years of research and consultation. This commenced with the National Education Policy Investigation of the early 1990s, was taken further in the National Education and Training Forum during the transitional period of 1993-1994, and in the extensive consultations around the South African Schools Act, prior to 1996. It was further developed by the Ministerial Committee on Religious Education in 1999, and the Standing Advisory Committee on Religion and Education, established for this purpose in 2002. Reviewing the progress made in all of this work, we see an emerging consensus about the relationship between religion and education. 7. This policy links religion and education with new initiatives in cultural rebirth (the African Renaissance), moral regeneration, and the promotion of values in our schools. Religion can play a significant role in preserving our heritage, respecting our diversity, and building a future based on progressive values. 8. To achieve these goals, the relationship between religion and education must be guided by the following principles: In all aspects of the relationship between religion and education, the practice must flow directly from the constitutional values of citizenship, human rights, equality, freedom from discrimination, and freedom of conscience, religion, thought, belief, and opinion. Public institutions have a responsibility to teach about religion and religions in ways that reflect a profound appreciation of the spiritual, non -material aspects of life, but which are different from the religious education, religious instruction, or religious nurture provided by the home, family, and religious community. Religion Education should contribute to creating an integrated and informed No. 25459 GOVERNMENT GAZETTE, 12 SEPTEMBER 2003 community that affirms unity in diversity. Teaching about religion, religions, and religious diversity needs to be facilitated by trained professionals, and programmes in Religion Educationmust be supported by appropriate and credible teaching and learning materials, and objective assessment criteria. The Context 9. South Africa is a multi-religious country. Over 60 per cent of our people claim allegiance to Christianity, but South Africa is home to a wide variety of religious traditions. With a deep and enduring indigenous religious heritag e, South Africa is a country that also embraces the major religions of the world. Each of these religions is itself a diverse category, encompassing many different understandings and practices. At the same time, many South Africans draw their understanding of the world, ethical principles, and human values from sources independent of religious institutions. In the most profound matters of life orientation, therefore, diversity is a fact of our national life. 10. Our diversity of language, culture and religion is a wonderful national asset. We therefore celebrate diversity as a unifying national resource, as captured in our Coat of Arms: ! Ke E:/Xarra //ke (Unity in Diversity). This policy for the role of religion in education is driven by the dual mandate of celebrating diversity and building national unity. Values 11. This policy for the role of religion in education flows directly from the Constitutional values of citizenship, human rights, equality, freedom from discrimination, and freedom for conscience, religion, thought, belief, and opinion. By enshrining these basic values, the Constitution provides the framework for determining the relationship between religion and education in a democratic society 12. Our Constitution has worked out a careful balance between freedom for religious belief and expression and freedom from religious coercion and discrimination. On the one hand, by ensuring that Everyone has the right to freedom of conscience, religion, STAATSKOERANT, 12 SEPTEMBER 2003 No. 25459 thought, belief, and opinion, the Constitution2 guarantees freedom of and for religion, and citizens are free to exercise their basic right to religious conviction, expression, and association. On the other hand, by ensuring equality in the enjoyment of all the rights, privileges, and benefits of citizenship, the Constitution explicitly prohibits unfair discrimination on grounds that include religion, belief, and conscience. Protected from any discriminatory practices based on religion, citizens are thereby also free from any religious coercion that might be implied by the state. The South African Schools Act (Act 94 of 1996) upholds the constitutional rights of all citizens to freedom of conscience, religion, thought, belief and opinion, and freedom from unfair discrimination on any grounds whatsoever, including religion, in public education institutions. 14. Within this constitutional framework, public schools have a calling to promote the core values of a democratic society, through the curriculum, through extra -curricular activities, and in the way that they approach religious festivals, school uniforms and even diets. As identified in the report of the ministerial committee on values in education, these core values include equity, tolerance, multilingual ism, openness, accountability, and social honour. Our policy on religion in education must be consistent with these values, and the practices of schools may be tested against the following national priorities: Equity: The education process in general, and this policy, must aim at the development of a national democratic culture with respect for the value of all of our peoples diverse cultural, religious and linguistic traditions. Tolerance: Religion in education must contribute to the advancement of inter- religious toleration and interpersonal respect among adherents of different religious or secular worldviews in a shared civil society. Diversity: In the interest of advancing informed respect for diversity, educational institutions have a responsibility for promoting multi-religious knowledge, understanding, and appreciation of religions in South Africa and the world. Openness: Schools, together with the broader society, play a role in culturalformation and transmission, and educational institutions must promote a spirit of openness in which there shall be no overt or covert attempt to indoctrinate pupils 2 Sections 15(1) and (2) of the Constitution of the Republic of South Africa 11 No. 25469 GOVERNMENT GAZETTE, 12 SEPTEMBER 2003 into any particular belief or religion. Accountability : As systems of human accountability, religions cultivate moral values and ethical commitments that can be recognised as res ources for learning and as vital contributions to nation building. Social Honour: While honouring the linguistic, cultural, religious or secular backgrounds of all pupils, educational institutions cannot allow the overt or covert denigration of any religion or secular world-view. THE POLICY Application 15. The policy covers the different aspects of Religion Education, Religious Instruction and Religious Observances, and is applicable in all public schools. The spirit of the policy, which is to embrace the religious diversity of South Africa, must also be applied at other levels of the education system, including District, Provincial and National level gatherings.

Alice Walker Research Paper Example

Alice Walker Research Paper Example Alice Walker Paper Alice Walker Paper Journal 4 The Flowers Alice Walkers, â€Å"The Flowers†, is a short story about a young girl Myop. One day, Myop is happy and carefree as she skips around her familys cabin playing with the animals. On this day she decides to explore the woods as she had done many times with her mother in late autumn while gathering nuts. Myop then leaves the safety and peacefulness of her familys cabin to search for new and wonderful flowers. The flowers represent innocence, life, and the beauty of life. This summer morning she makes her own path and finds herself about a mile from home in unfamiliar surroundings. The cove she had come upon was gloomy, damp and had a mysterious silence. This description of the cave is very effective because it provides a picture for the reader to visualize, and makes the later events all the more shocking. In her quest to recapture the happiness of the morning, and find her way back to her cabin, she stumbles onto the remains of a man who had clearly been killed in a lynching. She sees the brittleness of his death when she discovered his large white teeth, all of them cracked or broken showing that he might have been beaten before his murder. She then looks up at a tree and sees the rotted remains of a noose. The dead man represents death, and shows that even though he was once a big, strong man, this had no bearing on preventing his own death. Myop laid down her flowers was a sign of releasing her youthfulness, as she was forced to face one of the most violent forms of racism. The end of her childhood innocence was recognized in the last sentence of the story with the statement And the summer was over.

How to Get a Copy of Your High School Diploma 2 Scenarios

How to Get a Copy of Your High School Diploma 2 Scenarios SAT / ACT Prep Online Guides and Tips Do you need a copy of your high school diploma and are wondering how to get it? Perhaps you need your diploma for a job or college, but you can’t find your original copy. High school diplomas can be required for a variety of reasons, and it’s important to have a copy of yours on hand. This guide will go over each step you need to follow in order to get a copy of your high school diploma, whether you graduated recently or years ago. Why Do You Need a Copy of Your High School Diploma? Simply put, a high school diploma provides proof that you completed high school and (hopefully!) have all the knowledge and skills that go along with that accomplishment. A diploma shows which school you graduated from, when you graduated, and may also include awards or honors you received. Many places may be interested in seeing a copy of your high school diploma in order to make sure you have knowledge and skills needed to do certain jobs or continue your education. Some colleges and technical schools require you to submit a high school diploma copy before you enroll in order to make sure that you meet the school’s education requirements. Most colleges only require your high school transcript, but some may also want to see a copy of your diploma as well. Each individual college decides what to require in their application, but online schools are often more likely to require a copy of your diploma since they won't meet you in person and want to make sure you are qualified to enroll in their school. Certain jobs may also require you to submit a copy of your high school diploma when you apply to make sure you completed the education you said you did and have certain skills or knowledge needed for the job. Also, sometimes you may simply want your high school diploma for your own personal use, or because your mom wants to hang it on the wall. How to Get a Copy of Your High School Diploma Most high school graduates receive a copy of their high school diploma shortly after graduation; however, for whatever reason, you may not have gotten a copy, or you may have misplaced it. Below are two scenarios; follow the guidelines for the one that best describes your situation in order to learn how to request and receive a copy of your high school diploma. Scenario 1: You Know Your High School’s Contact Information If you have contact information for your high school (this includes an e-mail address, phone number, or physical address), then you're in luck because it should not be too difficult for you to get a copy of your diploma. First, contact your school, tell them that you are trying to get a copy of your high school diploma, and ask them how you can do that. If you aren’t sure which person you should speak to, contact the school’s main office, and they should be able to direct you from there. Once you contact your school, the process for getting a copy of your diploma is usually pretty straightforward. You may have to prove your identity by sending a copy of your ID or telling them information such as your date of birth or social security number. You may also have to pay a small fee (typically a few dollars) for a copy of your diploma to be sent to you. If you know your school's contact information, getting a copy of your diploma could be just a phone call away. Scenario 2: You Can’t Contact Your School or Your School Closed Down Your school likely has multiple methods of contact, including a school website, e-mail address, phone number, and physical address. However, sometimes you simply can’t get in contact with your school and have to try another method of getting your diploma. This may also be the case if your high school has closed down. Typically, the best thing to do in this case is to contact your former school district or the education department for the state where your high school is or was located. If you attended a public high school, contact the district office for the district your school used to belong to. Search "school district [your school’s district number] [state you live in]" to find your district’s contact information. This should bring up a phone number and e-mail address for the district. You can also search for your school district at the National Center for Education Statistics website. From there, you can contact the district and tell them you are trying to get a copy of your high school diploma. The district will still have student records for each high school that belonged to it, and they should be able to get you a copy of your diploma. If you can’t find your school’s district, the district no longer exists, or you went to a private high school, contact your state’s Department of Education. The Department of Education will have records for current and past high schools, and they should be able to put you in contact with someone who can help you get your diploma. Be ready to give them your name, the name of your high school, the town your school is or was located in, and the year you graduated. If you attended a private high school, you can also search for its records and contact information on the National Center for Education Statistics page for private schools. After you enter some information about your school, such as its name and location, the site should be able to retrieve contact information you can use. They may provide ways of contacting your school directly or give contact information for a place that stores student records. The majority of college applicants are high school seniors, and most of the college application advice out there is aimed at them. But what do you do if you don't fall into this narrow category? Our eBook on how to prepare for and apply to college as a nontraditional student will walk you through everything you need to know, from the coursework you should have under your belt to how to get letters of recommendation when you're not a high school senior. Does the Diploma Need to Be Sealed? Occasionally, a school or employer will request that you send them a sealed copy of your diploma. What this means is that the diploma will be placed inside a sealed envelope that is usually stamped or otherwise marked with your school’s stamp or seal. If you need to send a sealed copy, don’t open the envelope you get the diploma in before you send it! If you do, the diploma will no longer be considered sealed and may not fulfill the school's or employer’s requirements. The diploma itself will look exactly the same whether it’s sealed or unsealed. Sealing the diploma is a way for the recipient to know that it is genuine and wasn’t tampered with. Places that require a sealed diploma are usually trying to be extra sure that the diplomas applicants are sending them are legitimate. If you are required to send a sealed diploma, be sure to mention this when you order your copy. This is usually not a problem for your school to do, although they may be a small additional fee for sealing the diploma. If you need to get a sealed copy of your diploma, it may be a good idea to request a regular copy of your diploma as well so that you have a copy you can keep for yourself. Want to build the best possible college application? We can help. PrepScholar Admissions is the world's best admissions consulting service. We combine world-class admissions counselors with our data-driven, proprietary admissions strategies. We've overseen thousands of students get into their top choice schools, from state colleges to the Ivy League. We know what kinds of students colleges want to admit. We want to get you admitted to your dream schools. Learn more about PrepScholar Admissions to maximize your chance of getting in. What If You Can't Get Your Diploma? What if you’ve tried all the above steps but still can’t get a copy of your diploma? The most likely reason you can’t get your diploma is because you were unable to contact your high school. Before proceeding with this section, make sure you have tried all methods of contact: searching for your school online, asking former classmates if they know how to contact the school, or even stopping by the school itself if you’re nearby and it is still open. If you absolutely cannot get a copy of your diploma and need one to apply to a job or school, you should talk directly to a person involved in the hiring or admissions process to figure out what your options are. One possibility is to substitute your high school transcript for your diploma. If you have a copy of your transcript or are able to get one, it may be able to serve as a replacement for your diploma. This is especially true if it’s the final version of your transcript, created after you graduated because it will list every high school class you took and will often contain a note that you graduated. The process of getting your high school transcript is similar to the process of getting a copy of your diploma, and we’ve created a step-by-step guide for you to follow to get your transcript. Some schools, particularly if you graduated a while ago, may not give duplicate copies of your diploma and will instead send you a copy of your final high school transcript. In general, this should be fine, but you may want to verify with the school or employer you are sending it to in order to make sure that works for them. If you can’t get a copy of either your diploma or high school transcript, there are a couple of possible solutions. You could ask one of your former teachers to write a letter stating when you graduated, you could submit relevant coursework you completed, or you could submit standardized test scores in place of a diploma. Some places are very strict with their requirements while others are more flexible, so some of these options may not always work. Ask about the school or employer's policies before you try one of these substitutions. In any case, what you should definitely not do is try to make or buy a fake high school diploma. Not only is this illegal, but you will almost certainly be fired or expelled if it’s discovered that you fabricated documents. The best thing to do if you can't get a copy of your diploma is to explain the situation to the person requesting your diploma and ask what advice they have. Summary A high school diploma is proof that you graduated from high school, and you may need to provide a copy of it in order to apply to certain jobs or schools. The easiest way to get your diploma is to contact your former high school and ask them what the process for this is. They should be able to direct you to the next steps. If you can’t contact the school itself, try contacting the school district or Department of Education for your state. They will likely be able to give you contact information or have the records themselves. If you have tried to get a copy of your high school diploma without success, talk to a person at the workplace or school you are applying to and see if they have any suggestions, such as substituting your transcript or relevant coursework for your diploma. What's Next? Want to know more about high school transcripts? Our guide explains what transcripts are, what information they include, and why they can be one of the most important parts of your college or job applications! Wondering where to go to college? We have a step-by-step guide that will help you choose the best college for you. Not sure how to apply to college? We've broken down each step of the college application process for you to make sure you create your strongest application and maximize your chances of being accepted. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

The importance of analysis and analitical skills to the manager making Essay - 1

The importance of analysis and analitical skills to the manager making decisions in business - Essay Example The success of organisations heavily relies on the decision making processes undertaken by managers. Organisations are complex, and thus present complex problems or contexts in which the manager makes decisions. Monahan argues that sound decision making brings positive results while poor decision making can prove deleterious to an organisation. The author also states that although management involves a variety of functions, decision making is a central managerial function as all others entail its use. A good decision making process will result in good decisions and thus success in business, while a flawed process underlying conception of decisions will have the opposite effect.The use of these decision making approaches together will be analysed in terms of how managers apply them in an integrated manner. Managerial Decision Making, Problem Solving and the Structured Analytical Approach According to Yates, a decision refers to the act of making a commitment to undertake an action that will yield satisfactory results to the beneficiaries of that action. From this definition, it is clear that a decision has three fundamental aspects. First is the resolution to execute an action, deliberateness/intention-where the manager purposefully decides so as to achieve specific objectives, and lastly, the satisfaction of those affected by the decision-the beneficiaries. Decision making, thus, implies the process used to arrive at a decision which translates to the different approaches adopted by different business managers. Russell-Jones argues for the importance of the underlying decision making process, stating that a robust, consistent and analytical approach leverages the elements of complexity, uncertainty, objectives, trade-offs., consensus and flexibility among others. This results in the making of sound decisions that can consistently bring about business success. On a c losely related note, managers increasingly find themselves having to undertake problem solving. Hicks (2004, p. 8) details the concept of problem solving, explaining that it entails the manager seeking ways to move from a present situation to a more desirable one. A problem arises when a there is a disparity between what is and what should be. It also represents a situation in which the decision making individual- manager- has alternative courses of action, all with significantly different effects and thus accompanied by doubt about the best choice (9). A number of approaches can be adopted to make managerial decisions and/or solve problems. Monahan (2001, pp. 2-3) explains the dynamics that affect decision making processes; including availability of information, scarcity of resources, and psychological factors. The author also discusses uncertainty in the process of decision making. Deterministic models of managerial decision making activities are used in the absence of uncertainty , while probabilistic models are for cases where business decisions have to be made under uncertainty. One of the most highlighted approaches to effective decision making is the structured analytical approach. Saaty and Vargas (2006, p. 258) explain that structuring the process through analogies and attribute association helps establish a new perspective to a problem and create an environment in which controllable and distinct alternatives can be generated. Gustafson (2006, p. 12) states that an analytical approach to decision making deconstructs a problem into logical, sequential and distinctive elements which can be assessed separately before recombining the components to arrive at