Argument Essay Essay

As students we all have been challenged to do our best. Throughout our lives we have been labeled with our grades; in high school, the ones with low grades were left alone in misery, while the ones with higher grades were praised as the leaders of this horse race. Then, the question that comes into mind is: is it right to categorize students, does grading contribute to educationa? It is assumed and stated in the philosophy of the current educational system that grading encourages learning and without it students would not study. That is far from being true and also expresses another flaw of our education system. The system is based on fear: the basic motive for students to study is fear of low grades. Furthermore, because the grades are the main criteria for passing courses, students do not study: they just develop methods of cheating. Thus, without learning the subject, they keep passing. Since grades received in exams are more important than learning the subject matter, all students have to do to pass their courses is memorize how a specific problem is solved. Without knowing why such a method is used, students cannot apply their ability to solve the problem to daily life. However, they pass exams without learning why, how or what of the matter. Another disadvantage of grading is that grades of a student are not updated. That means the grades of a student for the first year of school will still be valid in the last year, whether his knowledge about the subject has improved or deteriorated. Considering all the factors that affect a student’s exams and marks, even a small incident may have a great impact in the long run. Apart from these problems, which can be virtually solved by optimizing and improving the grading system, the most important defect of the system cannot be repaired without changing the whole system. The grading system causes inequalities, superior-inferior relations, classifications and even conflicts. It may be maintained that societies of the modern world are structured on these basic principles, but the fact that something exists does not justify it. Moreover, the people grown up in such an education system will not be able to see the other side of the walls, or will be afraid even to take a glimpse. To sum up, grading students is not a good practice and should be abolished. It is clear that education, especially education during childhood, has a great effect on one’s life. And if you bring the children up in conditions of conflict and competition, they will look for conflicts in the future too.

Goodwill Impairment Testing Essay

Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: Fitness Equipment. Golf Equipment. Hockey Equipment. Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand Three reporting units are appropriate because discrete financial information is available for each component, each component is a business, and each component is managed separately. The Fitness Equipment component is Galaxy’s largest reporting unit. Over the years, various acquisitions have resulted in recorded goodwill of $200 million assigned entirely to this reporting unit. The Golf Equipment component is a large golf equipment manufacturer that was acquired in 2004. Upon acquisition of the business, Galaxy recorded $130 million of goodwill that was assigned entirely to this reporting unit. The Hockey Equipment component is a small hockey equipment manufacturer acquired in 2003 to gain entry into the very profitable hockey equipment market. Galaxy recorded $30 million of goodwill related to this acquisition, which was assigned entirely to this reporting unit. Galaxy has elected an annual goodwill impairment testing date of December 31 for all three reporting units. In December 2010, Galaxy management engaged Big Time LLC (Big Time), a reputable external valuation firm, to perform three annual ASC 350, Intangibles — Goodwill and Other, impairment analyses (one for each reporting unit) on the $360 million of goodwill recorded by Galaxy as of December 31, 2010. Previously, management had performed the annual goodwill impairment analysis internally. However, given the increasing complexities involved in the calculation and resource constraints at Galaxy, the company decided to use a third party. Through early discussions with Galaxy’s management and Big Time, it was expected that the entity was going to pass step 1 of the goodwill analysis for all three reporting units with a significant cushion (i.e., the estimated fair value of each reporting unit significantly exceeded the book value) for each reporting unit. This was also consistent with the goodwill analysis that was performed internally by Galaxy in the previous year. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Galaxy management indicated that the significant cushion was likely because 2010 Q4 sales were very strong, and strong sales were also expected for 2011and beyond. Big Time completed its analysis in late January 2011 and, as expected, Galaxy passed step 1 of the annual goodwill impairment test for each reporting unit. Galaxy’s common share price was $56.75 as of December 31, 2010. Note: As of December 31, 2010, Galaxy’s share price was $56.75 and 46 million shares were outstanding, indicating a market capitalization of $2.6 billion. The implied control premium of 18 percent is viewed by management as reasonable. First Quarter of 2011 Management released Q1 earnings, which were slightly below expectations. In a Q1 press release, Galaxy attributed the lower earnings to the slowing economy and reduced consumer spending on recreational activities. Galaxy’s common share price fell to $49.25 after the release of Q1 earnings. Second Quarter of 2011 Management released Q2 earnings on July 15, 2011. As in Q1, Q2 earnings were also below expectations because the slowing economy resulted in continuing reductions in consumer spending. In Galaxy’s press release, management discussed the impact of the slowing economy on its business. Further, the company experienced additional pressure on its sales during the quarter as a result of an increase in sports equipment manufactured in China that was being sold at large discount retailers. The equipment has a lower price point, which is appealing to consumers during difficult economic times. Historically, Galaxy has not experienced significant competition from imports because the quality of the imports is inferior to the quality of the sports equipment manufactured by Galaxy. Galaxy’s common share price fell to $45.25. Third Quarter of 2011 During the financial close process, management considered performing an  interim goodwill impairment test but, after reviewing ASC 350, determined it was not necessary. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Page 3 Management released earnings on October 15, 2011, and indicated that although Q3 earnings were significantly below expectations because of a continued slowing economy and reduced consumer spending, revenue would rebound in Q4 as retailers stocked up for the holiday shopping season. Historically, Q4 has been the strongest quarter for Galaxy with Q4 sales representing more than 50 percent of the company’s annual sales. Galaxy’s common share price fell to $31.50 after the earnings release. On September 15, 2011, the FASB issued ASU 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-202 on testing goodwill for impairment. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). The carryforward option permitted in ASC 350-20-35-29 was removed. The amendments are effective for an nual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted; however, Galaxy elected NOT to early adopt this guidance when performing their annual goodwill impairment test as of December 31, 2011. Year-End 2011 As Galaxy prepared for its annual goodwill impairment test, management determined that (1) assets and liabilities of the Fitness Equipment and Hockey Equipment reporting units had not significantly changed, (2) the most recent fair value determinations (the 2010 analysis prepared by Big Time) for both reporting units resulted in an amount that exceeded the carrying amounts by substantial margins, and (3) on the basis of its analyses, there  have been no significant events or circumstances that would cause the fair value to fall below book value for both reporting units. As a result, management decided to carry forward the prior-year step 1 analyses for the Fitness Equipment and Hockey Equipment reporting units. Management believed that ASC 350 supported its determination to carry forward these analyses. For the Golf Equipment reporting unit, management used the analysis created by Big Time last year and updated it as of December 31, 2011, by using the same growth rate and discount rate as in the prior year. On the basis of this updated analysis, management concluded that the Golf Equipment reporting unit passed step 1. A summary of Galaxy’s 2011 annual goodwill impairment test follows: * We have elected to carry forward the fair value as of December 31, 2010. Note: On December 31, 2011, Galaxy’s share price was $27.50 and 50 million shares were outstanding, indicating a market capitalization of $1.375 billion. We firmly believe that the reporting unit fair values represent management’s view of the company’s business and expectations. The market has undervalued the company’s stock. Accordingly, the implied control premium of 120 percent is viewed by management as reasonable given the overall market climate. Galaxy released year-end earnings on January 25, 2012. On the basis of the annual earnings release and the lack of an expected Q4 rebound, Galaxy’s common share price fell even further, from $27.50 on December 31, 2011, to $21.25 after the earnings release. Galaxy filed its December 31, 2011, Form 10-K on February 10, 2012. Required: Should management have performed an interim goodwill impairment test as of September 30, 2011? Assume no interim test is required. Was management justified in carrying forward the prior-year goodwill impairment test for the Fitness Equipment and Hockey Equipment reporting units?

Brokenness Into Beauty

Convergys is one of the world's leading providers of customer care, human resources and billing outsourcing services. The company's business is divided into several units, Customer Care, Business Support Systems (BSS) and HR Services. Customer Care, the largest of the subdivisions, offers customer service care services for businesses through 77 contact centers as of June 2008. In fact, Convergys is the No. 1 provider of outsourced customer service in the world and the clear market leader in the United States, with 8 percent of the outsourced customer care market (or more han twice as much as its closest competitor).HR Services provides employee care services to some 1. 2 million employees in 40 countries in areas such as benefits and payroll operations, staffing and training. With BSS, Convergys manages telecommunications billing and business support system software for large communications companies around the world. As a leader in customer management for over 30 years, Convergys is uniquely focused on helping companies find new ways to enhance the value of their customer relationships and deliver consistent customer experiences across all channels and geographies.Every day their 75,000 employees help their clients balance the demands of increasing revenue, improving customer satisfaction, and reducing overall cost using an optimal mix of agents, technology, and analytics. Their actionable insight stems from handling billions of customer interactions annually for our clients. Among Fortune 500 companies, over half of the top 50 are clients that trust their most important relationships to Convergys. Convergys has approximately 89,000 employees in 68 customer contact centers and other facilities in India, Philippines, Vietnam, Indonesia, United States, Canada, CostaRica, South America, Europe, the Middle East, Africa, and Asia. In the western United States, Convergys uses a business model that offers entry-level customer-service work at pay not much above minimu m wage, geared toward students and other beginning-level workers. It pays generous tuition reimbursement for enrolled students, and seems prepared to manage the turnover rates that such a comparatively mobile†one could say ‘restless'†workforce tends to cause. Large numbers of especially first- and second-year employees leave its ranks.As a result, Convergys is virtually always hiring and training phone center workers. Convergys as recently been phasing out the staff of their call centers in the United States, and increasing staffing in their Pune/Bangalore/Manila call centers. This reduces the salary and benefits cost, which should prove to increase revenue. Unfortunately this has not helped the stock prices. Convergys develops detailed training programs for these new employees, and offers good supervisor support for front-line call center workers dealing with customer problems.Convergys recruits a significant portion of its call center, chat & email support staff from India and the Philippines. The business of this company is centered around labor cost arbitrage. Not possessing any other significant strength may work against this company in the long term. As tar as short-term prospects go this company seems well positioned to profit. Convergys claims to be highly flexible when it comes to client relationships. They offer to come up with the best possible solution in every possible situation.Convergys Mission: Provide Customer Relationship Management software and services that create valuable relationships between our clients and their customers. Convergys Vision: Convergys will be the recognized global leader in innovative Customer Relationship Management solutions, and: Provide for our clients: Leading-edge products and services that offer a compelling value and create a competitive edge. Create for our employees: An environm

A Critical Evaluation of the Inside Job Essay Example | Topics and Well Written Essays - 750 words

A Critical Evaluation of the Inside Job - Essay Example These people have commented on the reasons of the global economic crisis, their role in the crisis and about their reaction when the financial meltdown began. The Inside Job basically means that there are behind the door interactions among the banks, governments and the academia to a certain extent, which triggered the global financial crisis in 2008 (Bradshaw). The documentary shows how the concepts of keeping a balance in the economy for the safety and financial soundness of the nation were violated by the capitalists who destroyed the economic stability in the country with the help of various influential people (Bradshaw). These were government officials, who had once been bankers and were now making liberal policies in which bankers could make money, on the expense of risking the financial stability of the region. They used political appointees and people from academia who provided forged evidence of the advantages of excessive deregulation. Some people in the government, like Ba rney Frank, tried to regulate this process in order to prevent the economy from breaking down, but their efforts went in vain in face of the high influence of the supporters of deregulation. This process still exists and continues to prevail today, but at a slower pace (Bradshaw). The documentary has been first of its kind, highlighting the change in the banking system after the deregulation of banks in 1980’s. It clearly describes how the risk of the loans previously lived with the lender, which was the bank which made the bank responsible in granting the amount of loans. Gradually, the process of securitization started whereby, the high risk loans were bundled together and were offered to risk taking borrowers on high interest rates. The loans were securitized, and the banks no longer held the responsibility to collect the loan back. This subprime market offered high returns for the banks; therefore, the banks lent large sums of money without anticipating that they could de fault by providing such risky assets. On the other hand, securitization itself is not as harmful as shown in the documentary (Epstein). The securitization process allows the investors to diversify their portfolios by holding a large pool of credit card debt. In this way, investors are not exposed to a single debt risk. It is also a flexible process whereby, the securitizers customize the pools of debt according to the preferences of the investor (Lee). The risk of default lies on the assets on which the securities are formed (Epstein). If those assets are high risk subprime mortgages, there is a high risk of default, which is exactly what happened with the banks in the United States. After the deregulation, in the period from 1987 to 2006, the movie shows how banks and its employees enjoyed a favorable time. Bankers became drastically rich and thought of their richness as a result of their smartness. The perception prevailing among the bankers has been clearly portrayed in the movie , as the Bankers thought of themselves as clever providers of prosperity to the nation and that they deserved to be rich (Bradshaw). However, this led to the concentration of huge sums of money amongst a handful of CEO’s, economists and members from the government. One of the most excruciating realities of the financial world came to the forefront when Charles Fergusons’s documentary highlighted that not only banks and government officials were involved in the excessive deregulation of the banking system, but members from the academia had a vital role in promoting the liberalization process (Bradshaw). The greed of bankers and government o

The Current Status of Literacy in Mathematics Research Paper

The Current Status of Literacy in Mathematics - Research Paper Example Despite the application of the important factor in education, knowledge remains to be a fundamental part as it provides the foundation for people to practice their own calling or profession. It means that a significant portion of profession gives importance to literacy. People can only function to the extent of what they know. It also shows that research on education is very important. Research is done to improve the literacy and education globally. It has also recognized the recent developments in technology that allows the information to be disseminated in a wider scope using the internet. It has bloomed the concept of interconnectedness which has significantly improved the business, work and overall living of people worldwide. In short, it can also be used to improve the education system. The same interconnectedness has also been known across fields of specializations and body of knowledge. Science can be used in music which means systematic ways of doing things in making songs ma y entail the use of both science and music. Some may even use music in learning the subject matter like in language. Singing can be used to easily remember the important concepts like a song on nouns for a language class.Literacy has been connected with learning and education although its roots can be traced back to the concept of language. In the present, it has been synonymous with the level of understanding in certain subject areas like science, math and much more.  Since literacy has been connected to language, it can be applied to the content of mathematics. For example, a branch of mathematics called geometry may need the language and literacy to improve its standards. Its content may deal with the geometrical terms. Having the shapes and concepts in geometry may be hard to deal with for some students. To improve it, the use of songs may be used to understand the terms and connect them with their respective elements. Some literacy games may also be done to connect the right terms to the right elements. Another goal would be the analysis of the characteristics of shapes in two dimensions and three dimensions which can be done through the use of technology-based applications or software. The same goes with the content of the shapes when they are needed to be compared like understanding how two shape are the same or different. They can also be classified with the aid of the software like computer games and shape-modeling software (Brozo 160). It shows how important to improve the content through literacy like words and terms and even use the technology for learning. Content plays the key role in learning certain subject matter so it is very important to focus on it. It contributes greatly in comprehension of the learners about particular subject matter (Conley 5). Learning is really affected by the quality of the content and how it is delivered. It is really applicable to mathematics. For instance,

My personal statement Example | Topics and Well Written Essays - 1000 words - 1

My - Personal Statement Example They have raised their kids with strong perseverance and good management. Like them, I am also very hard working, and intend to train myself in various business skills, like leadership, communication, management, and organization. I have always been a very good student getting positions and certificates. My teachers and professors always considered me a student worthy of reward. I feel that I have enough knowledge and passion to show that I have a craze about going ahead in the business industry and contribute to the financial market. To maintain my interest, I keep myself updated with market requirements. I have always thought about bringing my knowledge into use that I gained during my college. I keep on reading related journals, books and magazines, and attend related seminars held in my vicinity. I feel that I possess those special skills needed to fulfill the requirements for this course. I have always come up fresh, innovative and unique ideas. I have learnt basic computer know ledge and softwares so as to equip myself with the latest technology that may help me in excelling in this course. This enthusiasm is what pulls me to take business as major. Precisely speaking, I have two major goals in mind: One is that I want to expand my family business, which is a steel company, to a higher level, and manage it properly; and, the second is to help the needy and poor people with my money and time. I love humanity, and I want to spend the earned money on people in plight. Now, I will discuss my experiences in the business field. I have been working in many organizations as a webmaster, a secretary, administration, and the President of Permias Pasadena (Indonesian Student Organization). I actively participated in the â€Å"Your Vote Matters, 2012† in the Asian pacific legal center, where I convinced people to vote by making hundreds of phone calls. I have also been an internee in the operation committee of the tournament of roses. I volunteered for the

Child Care Aboriginal Australia Essay Example | Topics and Well Written Essays - 1750 words

Child Care Aboriginal Australia - Essay Example "Assimilation" refers to the attempts of white Australian government to intermesh Aboriginal and white culture, often with the purpose of eventually eradicating Aboriginal culture. Under the 1940's assimilation policy, many Aborigines were removed from their own territory and forced to settle n new areas. Indeed, many Aborigines intertwined with whites. Sally Morgan's autobiographical novel, My Place, serves as an example of this mixed generation. "Dispossession" occurred when the White Australian government forced many Aborigines away from their original home. As a result, land which had originally been deemed sacred became the possession of white Australia. These occurrences of "dispossession" were particularly hard for Aborigines, who tied their beliefs and religion with particular geographic areas. This strong Aboriginal emphasis of land can be seen particularly in Aboriginal paintings and other forms of artwork. "Personal racism" refers to the subconscious idea that exists among some white Australians that Aboriginal identity is less valuable than white identity. This racism occurs on a personal level because white Australians believed that the darkness of someone's skin reflect their Aboriginal identity. ... The belief emphasized that it was up to Aborigines to gain land rights and reclaim their native lands. This period marked a great period of social progress for Aborigines and would eventually result in reclaiming many lost lands. "Invasion" occurred when English natives began to establish posts and reservations in Australia. In an Aboriginal perspective, the "invasion" of whites into Aboriginal culture resulted in the destruction of traditional Aboriginal society and the dispossession of most Aboriginal settlements. "Land rights" refer to the battle Aborigines face in reclaiming their own land. Within the past century, Aboriginals have won various land claims which provided back certain territories. Beginning with the Aboriginal Land Act of 1976, Aborigines have begun to reclaim their native lands. This phrase also represents the clash in thought between Aborigines and white Australians over who owns certain areas. Although white Australians physically own certain native Aboriginal lands, Aborigines claim that their religious and cultural beliefs entitle them to possession of sacred Aboriginal territory. Although the white Australian government attempted to mix Aboriginals with white society, "segregation" was still practiced in Australia and separated Aboriginal people from whites. On a basic level, Aboriginals were given certain areas to live apart from whites. "Segregation" was also practiced within society and many people who contained even one Aboriginal ancestor were segregated against as being less than people of entirely white heritage. "Terra nullius", a Latin phrase meaning "empty land", refers to a 17th century legal concept that allowed

Rommels Leadership in the Battle of El Alamein Essay

Rommels Leadership in the Battle of El Alamein - Essay Example Despite Rommel’s many talents, he was soundly defeated. That meant the end of the German campaign in North Africa. Rommel had many successes during his North African battles, even at the ill-fated battle of El Alamein. Rommel has been regarded as a brilliant military commander in both tactical and strategic levels, as much as his sphere of command can control. Rommel was aware that the forces under his command were numerically inferior against the British forces based in North Africa. They were also lacking in sufficient supplies. Despite such disadvantage, Rommel caused a lot of mayhem with a disproportionately small number of tanks and supplies. As Greene (2006) observed: What was most devastating about this offensive was the novel way Rommel fought. He used the desert as if it were an ocean. Despite supply problems and difficult terrain, he kept his tanks in perpetual motion. The British could not let up their guard for a moment and this mentally exhausted them†¦ Instead of pushing forward and to punch holes in the enemy lines, he would send out his weakest tanks, then have them retreat at first contact; the British tanks would invariably swallow the bait and go in pursuit, kicking up so much of their own dust in the process that they would not see they were running straight into a line of German antitank guns. (pp.190-191) Rommel relied on speed and surprise to make his strategy work to his advantage. He used small forces to outmaneuver and outsmart his numerous British opponents. Rommel would ride ahead, risking death so that he could make rapid decisions on the move. He devoured information about the enemy, made himself an expert on tank technology, memorized maps, and personalized his relationship with his men (Greene, 2006, p.38). Rommel also never allowed any of Hitler’s political directives to undermine his command. When Hitler ordered that Jews among the German military be shot, Rommel

Marketing Essay Example | Topics and Well Written Essays - 1750 words

Marketing - Essay Example This paper intends to examine a favorable portfolio for a 25-year old, planning to invest $100,000 in both mutual funds and stocks. The study seeks to roll portfolio that considers investments with high-risk tolerance. The portfolio will include three stocks, three mutual bonds and 2ETFs. As point of departure investment strategy is fundamental in meeting the anticipated goals. For instance, in this study, the portfolio attributed to high risk is adopted because the young investor is aggressive. This implies that, the more risk born, the more aggressive the portfolio (David, 112). The aspect of aggressiveness of a portfolio versus the extent of risk to be born, explains the aggressive portfolio to be considered in this study. The investor should embrace the aggressive type of portfolio. An aggressive portfolio devotes a bigger portion to equities and relatively less portions to bonds and other fixed income securities. In this study, an aggressive investment portfolio is considered. F or purposes of in- depth understanding, examine the following pie chart indicating, the approximated percentages of investments in each section (Mark, 45). This portfolio intends to invest in equities, treasury fund, bond funds and cash equivalents. The Equities take a large share because of the aggressive nature of the investor and this is attributed to high-risk investments (David, 112). To achieve the designated portfolio, the investor should embark on strategies to ensure the right asset allocation. The capital should be apportioned between the appropriate asset groups. For instance in our case the $100,000 should be apportioned as follows Investment type % Amount ($) Mutual funds 46 46,000 Stock fund 43 43,000 Cash and equivalents 11 11,000 Mutual funds From the definition, aggressive growth is a mutual fund investment goal that aims at high capital gain potential growth stocks. These are stocks of companies, which are anticipated to grow at a rate faster relative to the genera l stock market. In essence, the aggressive investor should bear in mind that this type of portfolio requires growth investment strategy because of the anticipated higher volatility, which is measured by beta. Before investing in an aggressive mutual fund, first ascertain that, the fund is real aggressive growth fund by looking at the stated objective within the mutual fund prospectus or find it from the mutual fund family website (Harry, 45). This study establishes that to pick the intended aggressive mutual fund, check on the market value of beta, which is 1.00, and consequently ascertain that, the beta value of an aggressive mutual fund is slightly above 1.00. Conversely, consider the taxes aspects. The preeminent performing mutual funds, particularly over long periods such as 10 years and more are habitually funds with low tax costs. The aggressive investor needs to look for the most tax-efficient funds (Harry, 45). This is because, previous studies on the correlation between low cost taxes, low turnover ratio and low expenditure ratio indicate highly positive. This implies that this portfolio investment is probable of creating immense gains over the period of 35 years. The young investor is advised to invest 46% of his capital in the following categories of mutual funds. As a smart investor, he considers an aggressive fund, which invests in mid-cap stocks or small-cap stocks. The reasoning behind this is that, the likelihood of already having a large-cap stock fund in the investment portfolio is high, consequently no need for more. The Fidelity Capital Appreciation (FDCAX) is the best aggressive growth mutual fund strategy to be considered in this investment portfo

Managing Information Technology Essay Example | Topics and Well Written Essays - 250 words - 5

Managing Information Technology - Essay Example A request of a system demonstrates a comprehensive summary for business requirements along with the integration with business process in order to develop a business value. The concerned personnel or department who generates the request also called as project sponsor, works in parallel with the Information system department staff in order to perform feasibility study (Brown, DeHayes, Hoffer, Martin, & Perkins, 2009). The outcomes of a feasibility study illustrate essential aspects of the proposed project via project sponsor. It involves economic feasibility, organizational feasibility and organized feasibility. Moreover, the project sponsor collectivizes all the funding and resources and deploys a project manager during the initiation phase. Likewise, the concerned project manager requires developing communication with the business departments along with identifying prospects to enhance business processes.

Fundamentals of Property Law Assignment Example | Topics and Well Written Essays - 1500 words

Fundamentals of Property Law - Assignment Example It is evidently clear from the discussion that the expression 'the fee simple of the land' naturally means the fee simple as the highest estate unencumbered and subject to no conditions. Because the discharge of the mortgage was forged by Brown, the property naturally has some encumbrances. The deal has fallen through basically because of the whole debacle with Brown, who was hired by Hollis. In order for Lowe to acquire the property, everything must be resolved regarding the discharge of the mortgage. As it stands, just because Hollis possessed the land did not necessarily mean that he had total ownership. â€Å"Under the existing law of real property, the mere possession of land did not prove ownership conclusively.† As such, it must be noted that a fee simple is the closest thing to absolute ownership in Australia that one can have, however it does not mean that one necessarily completely owns the property. This may be difficult to understand, but basically, it is a guarant or that someone cannot just blatantly take over someone else’s property if there are encumbrances upon the piece of land being sold, similar to liens in other countries. Advise on the interest that Phil has in Savacre. Would it make any difference to your answer if Phil’s lease was only for a period of one year?   Phil has several options here. For starters, he may decide to sue Lowe for having acted upon his intention to demolish the property before Phil’s lease was up. Another issue to consider is the fact that Hollis may be getting a capital loss from the property. â€Å"[T]he owner of a building could grant a rent-free lease over the building to an associate and possibly crystallize a capital loss if it then sold the encumbered property to a third party at its reduced market value.†

Prejudice is a learnt trait Essay Example for Free

Prejudice is a learnt trait Essay Prejudice is the quality or condition of judging someone or a group of people before you meet them, usually by using stereotypes. People are not born to be prejudice; they are taught and influenced by their parents, friends and surroundings. Furthermore, prejudicial attitudes stem from ignorance and this leads to an unbreakable chain. People are not born with the mentality of hating someone because of their race, culture or sex. â€Å"If your lens are prejudice, you are wearing the wrong prescription. † It is against nature to hate your own species. So how do people develop prejudice? It can be assumed that children are not as prejudice as their parents since they are generally happy to get along with anybody that’s nice to them because they have not been exposed to the stereotypes in society. As they grow up and become exposed to more ethnic groups and people, they are taught to stay away from certain individuals to protect them. Parents and teachers constantly remind children of â€Å"stranger danger† and this creates a template of who is dangerous which then carries onto their views later on in their lives. The template created by adults teaches children to have prejudicial attitudes towards certain types of people. If your parents taught you to trust women rather than men, as a child, wouldn’t you believe them? Children choose to believe their parents’ points of views because they haven’t had the opportunity to create their own opinions. As adults, parents would already have multiple experiences with different people and cultures, which they pass onto their children. As well as passing on their own knowledge, parents also hand down their prejudicial attitudes to their children. Consequently, children who develop these prejudicial attitudes pass them onto their own children as well. E. B. White once said, â€Å"Prejudice is a great time saver. You can form opinions without having to get the facts. † People choose to believe stereotypes because they’re easier to understand but also because they’re afraid of challenging them. Additionally, these fears of challenging stereotypes are associated with ignorance (lack of knowledge or information). When people lack the knowledge or information about a person or group of people, it results in prejudice. In the film, Gran Torino, the main protagonist, Walk Kowalski has limited experiences and also lacked knowledge of the Hmong, which ensued his prejudicial attitudes towards them. As his neighbor, Sue, teaches Walt more about the Hmong culture, he discovers that they have the same values as him and ultimately becomes close friends with them and even stands as a fatherly figure for Sue’s younger brother, Thao. It can be said that many people choose not to go through the effort of learning more about different people merely because it’s easier and less time consuming than building relationships with more people. Although, even if a person were to try and learn more about a different culture, they’d already have their own opinions based from stereotypes, which holds them back and hinders their ability to look past their prejudicial thoughts and feelings. Prejudice is the chain forged by ignorance to keep men apart, which is exactly why it is so unnatural. It goes against human nature to want to be apart from other people yet society is convinced that prejudice is normal and therefore acceptable to pass onto future generations. This belief is what causes the chain of prejudice to be unbreakable. People are prisoners of their own experiences. â€Å"No one can escape prejudice- only recognise them. † People recognise prejudicial attitudes and even berate others for being prejudiced when in reality, they’re doing the same thing. The reason why prejudice cannot be overcome is because society chooses not to. It’s never to late to give up our prejudices but instead of overcoming these preconceived ideas, people make the choice to continue to pass on their prejudicial attitudes to their children or even their friends and family. We pick up new prejudices as we go through life at school, work and also at home. You may hear people saying things about someone and because you don’t know anything about that person you instantly choose the side of the person talking because they are the source of the information you use to base your prejudice from. All it takes is one person to start the chain of prejudice. Children are not born with prejudice. No one is. The people surrounding you as well as your own experiences and surroundings teach you prejudice. It’s like talking or walking. Babies cannot talk or walk but are taught by their parents. Prejudice is the same.

Companies Act 2013 and CSR

Companies Act 2013 and CSR Corporate Social Responsibility (CSR) has become an important part of companys functioning. With companies having a legal entity and existence in the eyes of law are required to contribute towards the society that they operate in. This has given emergence to CSR activities being evolved over a period of time. Corporate Social Responsibility (CSR) refers to various activities being undertaken with the aim of social welfare and welfare of the masses at large and includes various activities like Healthcare facilities, education, women empowerment, sanitation and hygiene etc. Though expenditures are incurred by the companies with regard to CSR activities since long ago, but the evolution of CSR activities can be broadly classified into Pre Companies Act 2013 and post Companies Act 2013 era. Further there are various income tax implications which are associated with CSR activities both in pre and post Companies Act 2013. Discussing the same in detail as follows: Prior to Companies Act, 2013: Prior to Companies Act 2013, the regulations as per Companies Act 1956 were applicable wherein there was no mandatory requirement on behalf of the companies to undertake CSR activities. It was on the companys option to decide whether to undertake CSR activities or not. There were many companies who did undertake CSR activities but not out of legal compulsion but to enhance their goodwill and set up better networks etc. Tax Implication: Thus, as the CSR activities was voluntary for companies there was no separate provision mentioned in this regard in the Income Tax Act, 1961 and various amendments thereon until 2013. Any expenditure incurred by companies as part of their CSR programmes was treated in the similar fashion and were guided by the other provisions of the Income Tax Act. Thus, such expenditures were claimed as deduction for companies to arrive at their taxable income as per sections like 35(2AA), 35(AC), 80G etc. Furthermore, such CSR activities related expenditure was generally claimed as a general deduction as per section 37(1) of Income Tax Act, 1961 rather than under sections 30 to 36 dealing with specific expense related deductions. This was the treatment for CSR activities and their tax implications. Post Companies Act 2013: With the advent of Companies Act, 2013 making several amendments to the original Companies Act of 1956, there was an important amendment with regard to the Corporate Social Responsibility. With Companies Act, 2013 section 135(1) was introduced which made CSR activities mandatory for companies to be incur under certain application criteria. Thus companies with certain level of turnover or profits (mentioned further) would be compulsorily required to spend a certain percentage of their profits as CSR activities. Definition for the same is also mentioned in the act. Applicability: The section 135(1) as per Companies Act 2013is applicable to all the companies whether they are domestic company or foreign company, holding or subsidiary company, public or private company, if during any of the three preceding financial year Turnover of the company is 1000 cr. or more. Net worth of the company is 500 cr. or more. Net profit of the company is 5 cr. or more. On fulfilling any of the above three mentioned criteria, CSR obligations arise for the company. Quantum of Money to be Spent on CSR Activities: As per the mandate of the Companies Act 2013 u/s 135(1), the company which fulfils the above mentioned criteria is required to spend minimum of 2% of Average Net profit of the company for immediately three preceding financial years as CSR activities. Further, such amount should be spent in accordance with the items falling within the regulations of Schedule 7 of the Companies Act, 2013. This list of activities which are regarded as the broad spectrum of social welfare activities is not considered an exhaustive list. Thus, any expenditure for social welfare as approved by the companys board and CSR committee would be considered as CSR related expense provided it should not be with regards to the business and its operations in any way and should primarily focus upon the welfare of the society or masses at large. In case the company is not able to spend the required amount and fulfil its CSR obligation, they are required to disclose the same in their Annual reports. Computation of Average Net Profit: The computation of Average net profit which forms the base for determining the minimum amount to be spent on CSR activities is discussed in the section 198 As per companies Act 2013. This should not include the following: Any profits or gains of any overseas branch of the company. Any dividends received from any Indian company which is already in compliance with the Section 135 of the Companies Act 2013 i.e. it already complies with the CSR related obligation and thus dividend would have been distributed after complying with CSR obligation. The computation of the Average net profit can be summarised as follows: Particulars Amount Net profit After tax XXX Add: Allowed Credits Subsidies received from any government or public authority XX Gain on sale of any immovable property (original cost WDV) XX Less: Credits disallowed: Profit of capital nature like sale of any undertaking or unit XX Profit earned on sale of forfeited shares XX Premium received on debentures or shares XX Gain on sale of any immovable property (sales consideration original cost) XX Surplus on revaluing asset or liability at fair value (routed through P/L) XX Less: Expenses Allowed Directors Remuneration XX Bonus/ commission paid to staff XX Interest on debentures XX Usual working Charges XX Interest on loans (secured or unsecured) XX Tax on business profits (for any special reason) XX Tax on abnormal profits of the business XX Depreciation extent to Section123 XX Insurance expenses XX Bad debts written off XX Repairs (other than included in capital expenditures) XX Prior period items XX Contributions to charitable trusts XX Legal liability for any form of damages or compensations XX Add: Expenses Disallowed Income tax XX Capital loss on any sale of undertaking XX Expenses on revaluing asset and liabilities on fair value XX Compensations damages or any voluntary payments XX RESULTING AMOUNT- NET PROFIT FOR CSR XXX Average of such net profit for immediately preceding three financial years would be the Average Net profit for CSR obligation. 2% of such Average Net Profit amount would be the minimum CSR expenditure to be incurred. Activities not falling under the purview of CSR activities. All expenses cannot be considered as CSR expense. As stated earlier, they should be in conformity with the activities mentioned in the list / schedule VII of the Companies Act. Any activity undertaken by the company which is in conformity with the normal course of running the companys business would not be regarded as CSR activity. The activities which are regarded to be in the normal course of running the companys business are: Pre-condition of incorporating or running a business Any contractual obligation on part of the company requiring to undertake such activities If such activity falls under the legal obligation for the company as per any other law ir statutory provision governing the company. Further any activity conducted outside the geographical boundary of India or benefiting only the employees of the company or any contribution made to political parties would not fall under the purview of CSR activities. Discharge of CSR Related Obligation: The companies can carry out their CSR expenses in the following three ways: Fulfilling the CSR related obligation by making any form of contribution to specified funds as per the list included in the Schedule VII. By means of any registered NGO, society, trust etc. In other ways as mandated in the Companies (Corporate Social Responsibility) Rules 2014. Penalties with Regard to Non-Compliance: Any non-compliance on part of the company in fulfilling their CSR obligation would attract penalties as follows: Fine for the company of not less than 50,000 Rs. which may extend up to Rs. 25 lakhs. Officers of the company which are convicted of default would attract imprisonment of up to 3 years or Fine of not less than Rs. 50,000 which may extend up to Rs. 5 Lakhs. Both the penalties (for the company and the officers in default) may be attracted as the case may be. Other Regulations: Following other attributes and regulations regarding CSR obligation are as follows: CSR expenditure can be both in the form of spending or contribution made by the company. CSR expenditure is not regarded as a charity or donation made by the company in any form. Any form of surplus or any amount unspent arising out of the concerned CSR activity would not be regarded as the business profits for the company. Further no provision for unspent amount to be made. Only disclosure in the board report is required. Any form of excess expenditure incurred beyond the concerned limit of 2 % of average net profit is voluntary and cannot be set off against future CSR obligations of the company. If any grant is received for undertaking any CSR expenditure, the amount spent should be considered net of grants Tax Implications: After the introduction of mandatory Corporate Social Responsibility (CSR) obligation as per the companies Act 2013, there was an explanation issued as per the Finance Act, 2014. It stated that any form of CSR expenditure that is incurred by the company shall NOT be regarded as the expenditure incurred by the company for its business or profession. As a result, deductions with regard to CSR expenditure for reducing the corporate income are not justified and hence cant be claimed. Thus, on one side it is compulsory to undertake CSR related expenditure as mandated by Companies Act, 2013 while on the other hand Income Tax Act does disallow such expenditure to be claimed as deductions. General Deductions under section 37(1): The income tax provisions as per Section 37(1) states that expenditure not falling under the section 30 to 36 of the income tax act would be allowed as general deduction under this section if the following conditions are satisfied: Expense is not in the form of Capital Expenditure Expense is not a form of Personal Expense Expense is not related to any form of offense which is prohibited by any law Such expense should necessarily be undertaken for the purpose of conducting the business or profession (wholly and exclusively). Thus, as per amendment made in the Finance Act 2014, any form of CSR expenditure which does fall under the provisions of section 30 to 36 and 80G of Income Tax Act, 1956, would be allowed as deduction to be claimed by the company. But any other form of CSR expenditure not falling under the above mentioned provisions cannot be claimed as general deduction under section 37 of the act. As a result, companies as a part of their tax planning measures should undertake CSR activities (as mentioned in schedule VII) which can also be claimed as deductions under section 30 to 36 and 80G of Income Tax Act 1961. This would help the companies to fulfil their CSR obligation requires as per Companies Act and also claim deduction in the Income tax act so that their taxable income can be reduced. This would serve dual purpose for the companies. Concept of Application of Income: As per the Finance ministry and Income Tax authorities, any form of Expenditure incurred for CSR activities are in the form of APPLICATION OF INCOME. This means that it is not an expense incurred to earn income rather it is the usage of already earned income towards the welfare of the society as their social responsibility. The Income Tax Act had been developed on the grounds that any form of expenditure which involves Application of Income would not be allowed to claim as a deduction as per the provisions. Thus, any form of CSR expenditure cannot be claimed as a deduction and thus would be disallowed in the hands of the company (for income tax purposes). Contrary to the above view there are certain people who believe that CSR activities being mandatory for the company should be allowed as a deduction. Further it was argued by experts that Directors remuneration is also computed as percentage of net profit which is allowed as a deduction in income tax act and so CSR related expenditure should have been allowed as deduction. It is opposed by income tax authorities on the ground that directors remuneration falls under the normal course of running the business and therefore I allowed under section 37(1) as a general deduction which is not the case with CSR expenditure. The basis of including any expenditure as related to CSR is that it should not fall under the normal course of running the business and thus does not adhere to the provisions of Section 37(1). Differential Form of Tax Treatment Pre and Post Companies Act, 2013: The major form of difference in tax treatment pre and post introduction of Companies Act 2013 is that deduction for CSR expenditure was allowed also as a general deduction under section 37(1) along with deduction claim under sec 30 to 36 or 80G for CSR activities, prior to introduction of companies Act 2013. This changed post introduction of Companies Act 2013 whereby the CSR expenditure could not be claimed as a general deduction under section 37(1) but could be claimed as deduction if it falls under the purview of section 30 to 36 and section 80G of the Income Tax Act. Details of CSR Spending of Companies ITC LIMITED Net Average Profit for the last 3 years = Rs. 12338.22 crores CSR Expenditure according to rules = Rs. 246.76 crores Actual CSR Spending = Rs. 247.50 crores Amount unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA TATA MOTORS Net Average Profit for the last 3 years = Loss of Rs. 2034 crores CSR Expenditure according to rules = Not Applicable due to loss Actual CSR Spending = Rs. 20.57 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) INFOSYS Net Average Profit for the last 3 years = Rs. 12,800 crores CSR Expenditure according to rules = Rs. 256.01 crores Actual CSR Spending = Rs. 202.30 crores Amount Unspent = Rs. 53.71 crores (some of the projects undertaken are multi year) Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA BRITANNIA Net Average Profit for the last 3 years = Rs. 523.00 crores CSR Expenditure according to rules = Rs. 10.46 crores Actual CSR Spending = Rs. 10.46 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA WIPRO Net Average Profit for the last 3 years = Rs. 7800.2 crores CSR Expenditure according to rules = Rs. 159.82 crores Actual CSR Spending = Rs. 159.82 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA CASE LAWS: P. Balakrishnan, Commissioner Of vs Travancore Cochin Chemicals Ltd. on 25 October, 1999 In this case law, the assesse had paid an amount to the FACT school and wanted to claim it as a deduction under the welfare expenditure. The AO denied the assessees claim and denied the deduction. The matter then went on the Tribunal where the assessee argued that the amount was not a donation but was paid as part of an expenditure to the school, as the children of most of its employees studied there. The assesse wanted to claim the deduction under Section 40A(9) but since, it was for the welfare of business and not in the form of capital expenditure, so it was allowed as a deduction under Section 37(1) and Section 40A(10). ACIT v Jindal Power Limited (IT APPEAL NO. (BLPR) OF 2012) In this case law, the assessee had claimed a certain amount paid for the CSR activity as deduction. But the AO, had rejected the claim based on the fact that it was not a statutory but a voluntary expenditure and not for the purpose of business. In this case, since it was a case before the amendments were brought up in Section 37(1). The Tribunal allowed the voluntary CSR to be treated as business expenditure. The Tribunal based its decision on that the Explanation 2 of the Act, which states for disallowance only on statutory expenditures. Since, it was not triggered, so it was allowed as a deduction. The Commr Of Income Tax vs M/S Infosys Technologies Ltd on 22 April, 2013 In this case law, the assessee had installed a traffic signal near to his office and claimed it under deduction under Section 37(1). The AO denied the claim of the assessee describing that it was not for the purpose of business. It has to be treated as a donation and cannot be claimed as a deduction. But, based on the claims of the assessee that the traffic signal would help its employees as it would help them to save time and reduce stress. The Tribunal than granted the company a deduction under Section 37(1). Mysore Kirloskar Ltd. vs Commissioner Of Income-Tax on 8 September, 1986 In this case, the assessee had a plant in a remote location and to attract best talents it had built a school for their children and donated it to a trust. The assessee had claimed it as a deduction under Section 37(1) stating that it was for the welfare of the business. The AO rejected the claim stating that it cannot be claimed as an expenditure. In this case the amount was paid to a trust which comes under Section 80G and the assessee can claim deduction under that. And also, only 61% students were the children of the assessees employees and so it can be stated that it was not fully for the welfare of the business. Commissioner Of Income Tax vs Rajasthan Spg. And Wvg. Mills Ltd. on 17 September, 2004 In this case, the assessee had given a bus to a school and claimed the expenditure as a deduction under Section 37(1), considering the fact that most of its employees children study in that school and the bus would benefit them as the school didnt have enough buses. The AO rejected the claim of the assessee terming the expenditure as a donation to the school and not for the welfare of the business. The Tribunal however ruled in the favour of assessee based on the several old cases which allowed such deductions under Section 37(1). Synopsis of Case Laws: In the case laws studied above, it has been made clear that prior to the Companies Act, 2013 and the Finance Amendment Bill, 2014, the companies had been claiming any sort of donation under the Section 37(1). The AOs rejected the Companys claims but they were randomly rejected by the Tribunals based on the several old judgements. The new amendment has brought about clarity as to what can be claimed as a deduction under CSR and what not can be.

Responsibilities Of Man In The Family

Responsibilities Of Man In The Family Family is an assembly of people who have marital relation and blood related individuals, living under the same roof. A group of many families living together is considered a society. In other words, family is a cell of a modern society. Each and every individual has the responsibility of building up the family in order to create a happy family. In the current world, the man plays a very special role which affects not only his current family but also later generations. There is a saying in Vietnamese: Men are the ones who build the house, while women are the one who create the home, we can see that the man is always the strong one, who does the heaviest work for his family, but it does not mean that the mans role is just to support the family in financing, building the house, providing settlement then living all the rest of the familys duties to the woman to do all the household chores such as raising children or house caring, the man and the woman have to share with each other about every aspect of living life and familys side. Being a man of the family is not a simple thing, he has to show all of his strengths to build up his family which seems to be a difficult work for all men in the world. Marriage is a combination of the man and the woman, according to Mignon McLaughlin, a successful marriage requires falling in love many times, always with the same person. To become the man of the family, firstly, he has to be a good husband. A good husband is the man who understands his wifes needs and wants. Any woman wants her husband to be a successful man and always willing to share with her all problems in life, like Zig Ziglar (also known as Hilary Hinton Ziglar) said before: Many marriages would be better if the husband and the wife clearly understood that they are on the same side. For the Christians, when a man and a woman are getting married, they always promise to love each other forever and be side by side through sickness, poverty, even the hardest times of life, richness or healthy in the church. So, we can easily see that love is the first requirement of being a husband. The husband needs to give his wife the love and regards her like a woman and a person, not a maid for free in the house. Intense love, compassion, altruism, understanding of the husband is the thing woman wants the most. A man who has a warm heart, always opens his mind to listen to his wife is an ideal husband. Listening and understanding is always the important thing to do for his wife because Shared joy is a double joy, shared sorrow is half a sorrow said by Swedish Proverb. Woman loves by eyes and ears, thus she will be very happy when she gets a good compliment from the husband. When the wife feels happy, she will do everything to make her family become happier and happier, fully fi lled with love. Dividing the responsibilities in a family is different, depend on the culture. For instance, it is common for a Japanese household that the husband is the one who goes to work, giving financial support for the whole family, while the wife usually retreats from her previous work, willingly take care of all the house chores and raising children. Rarely, the husband will do some part of the chores when he feels like to, or under pressure from other parties (his spouse, children, etc.). In this situation, the man of the family becomes the main financial provider. In the modern life, other hard works, such as fixing or maintaining the houses equipments can be done by paying to a third party service, thus making money becomes the most important assignment that the man has to concentrate on. Aside from that, the man in the house must also have well personality, good insight and knowledgeable. Moreover, contributing to the emotional, spiritual, physical and mental well-being of his family are all necessary. In order to do this, he must recognise that there are other elements other than money are needed to be provided. The man mainly takes this part in familys duties. When the need of love and financial are fulfilled, the woman will need a strong man to protect her family. That is an important duty of the husband. Not only protecting the family, the man should also be the first one to solve all the problems. That does not mean that the husband is the only one who has to do all the problem-solving part, but that he should do it instead of waiting for his partner to ask for help or push him up. A role-model husband is not the one who knows everything or does everything, but the one who has the ability to balance every duty, giving it the most suitable priority. Nowadays, there are many women choose to be single mothers. They are confident that even when lacking the support of the men, they can still be able to live well, raising the children to become good people without the need of their childrens father. However, that will not give the children all the care they need, as a proverb in Vietnamese: the child without his/her father is similar to the house without its roof. On the other hand, the mother cannot teach her child all the skills that the childs father can do. No matter how masculine the woman is, there are always tasks that only men can do. Become a mother is a proof of how the feminine she is already. How can she raise her son to become a real man, without the affection of all the feminine she has? And how can she give her precious girl a good imagine of the daughters future partner? They will just simply take all the trait of their only parent, thus hardening all the tasks on the mother, will may not relevant at early age, but become more clearly as they grow up. Furthermore, children are always longed more love and care, and will easily get jealous if they see that they are not getting as much attention as other kids. Whenever they see other childrens fathers sending them to school, or playing sport together, immediately there will be countless questions arise in the lonely child mind: Do I have a father? Who is my father? Why had he never appeared in my life? As the consequence, all that questions will be turned to the mother, which will surely be in an uncomfortable situation when being asked like that. At that time, is there any explanation that understand able to the children without hurting them, or will other lies be given that put the children in deeper confusion? A life without a man in the family will cause many difficulties to the woman. For now she will have to do all the house works, while taking care of the kids and keeping the familys financial situation at an acceptable rate. How does she suppose to do all that jobs at the same time? If the woman is in a rich family, or she already has a well paying job, then the tasks can be less pressuring. However, those are only rare exceptions. On the contradict, many single mothers having trouble balancing the duties all at once. Hence, she will need a man to share all the weight on her shoulder, in order to keep the family happy and affluent at all time. Taking care of the children must not come from the though that is it the duty as the parents, but from the immeasurable and unconditional love to their blood related children. Educating the kids is not an individual task. It must be done by both the parents, taken will well care and be treasured. Children are especially sensitive, and always eager to learn new things from the world. Every little thing from the outer environment will affect their perspective, which decides the childrens behaviour when they grow up. They will just simply mimic all what they think that are interesting. The worst thing is, the actions that the children try to mimic may not be all right. Supposedly there may be bad behaviours such as bullying or pick pocketing. As time goes by, they will consider that those actions are the righteous, without regarding its true meaning. Therefore, as the nearest source of affection the children, parents always have to act as role model, not only while teaching their kid, but in everyday actions. Similar to growing a tree, if well tended had not been taken since it was a seed, the tree might not give out its expected juicy fruit. For example, considering a family of the sporty type, in which there are many sports activities are done by both the father and the son. The boy will soon get the habit of doing sport, and keep practicing them when he grows up. Soon enough, that man will spread his hobby to the next generation, when he starts having family on his own. In the family of the arguing type, where parents always shout at each other for every trivial, the children will pick up that pattern, and become ill-mannered in no time. That cycle will continue for ever, until there are changes in the new family. However, that does not mean that any successful man will also success in being a father. Sometime, the mans mind sways away with his busy career, thus forgetting his duty as a father, neglecting his responsibility of teaching the kids. Only when he is at the top of the career ladder, and his children have already on the completely wrong track, he will realise his own carelessness. Therefore, it is necessary for the man to balance between the family and the job. For a girl, the father is usually taken as the model for her boy friend or future life partner. If the relationship between father and daughter is close and they often have conservations together, the girl will be more confident in choosing boyfriend, better understanding of the opposite gender, thus avoid misunderstandings and unnecessary worries. As a female, when the girl gets dressed, she wants to be the centre of the attentions, so if the father can understand and commend on her dresses, it will affect to her way of dressing and living and then leading to a familiar life suitable to her family and society. A boy always has his secret which is not easy to say out and he is easy to be influent by his friends bad habits, if he has a good guider who encourage his mind and knowledge, he will be prevented from the wrong way in his life. And the boy is deeply getting his father characters effect. If a boy grow up without a father, he cannot get along well with all the boys problems, mother cannot share all the secrets with her son. Boys are more difficult, they often act like his father does. In conclusion, the man in the family plays a very important role in the family. He has to perform the duty of not only the husband, the father but also the mental leader. As a husband, he has to understands and sympathises with his wife, his soul-mate. As a father, he has the responsibility to teach his son and daughter the skills needed to become good people. As a mental leader, he has to remain calm and strong in any situations. It is not easy to perform all those tasks perfectly simultaneously, but with a strong heart and a clear determination, nothing is impossible. BIBLIOGRAPHIES Cohen D., 2001, The fathers book :being a good dad in the 21st century, Wileys, ISBN: 0470841338 Dubowitz H., MD, MS; Black M.M., PhD; Kerr M.A., MS; 2000; Father and Child Neglect; Arch Pediatr Adolesc Med. 2000; pp.154:135-141 Garfield C. F., Issaco A., Fathers and the Well-Child Visit, PEDIATRICS Vol. 117 No. 4 April 2006, pp. e637-e645 Garner P., Clough P., 2008, Fathers and sons: in and about education, Stoke-on-Trent: Trentham Books Ltd., ISBN: 9781858563701 Gilbert L. A., Rachlin V., 1987, Mental health and psychological functioning of dual-career families, The Counseling Psychologist 15 (1987), pp. 7-49. Katiereich, 7-7-2009, Support the man in your life [Online resource], reference link: http://missionalwife.wordpress.com/2009/07/07/support-the-man-in-your-life/, last accessed 16-04-2010 McGrail A., 1996, Becoming a family (National Childbirth Trust Guide), Stationery Office Books, ISBN: 0117019348 Michael D., 1999, The name assigned to the document by the author. This field may also contain sub-titles, series names, and report numbers.Parenting and Child Development in Nontraditional Families, Publisher name and contact information, as provided by the publisher; updated only if notified by the publisher.Lawrence Erlbaum Associates, ISBN: 0-8058-2748-X

A Typical Session :: essays research papers

Ronnie quietly walked into her bedroom and closed her door, locking it behind her. She turned on some music appropriate for the occasion; "Am I Wrong?" by Love Spit Love and "Perfect Day" by Lou Reed being her favorite background music during difficult times. Ronnie moved to her dresser and opened one of its many drawers. She pulled out an innocent-looking box of matches from a local candle store. After opening it, she took out a slightly blood-stained cardboard pocket. Inside... A gleaming razorblade. Pulling the blade from its protective sheath, Ronnie sat on her bed. She took a deep breath, gritted her teeth, and looked at her left forearm. It was getting harder and harder for her to cut; her scars were not easy to cut over, and neither were fresh scabs. Finding a suitable area, Ronnie braced herself and slowly dragged the blade across her skin. Immediately, a thin line of blood streaked across her open forearm. Ronnie could feel relief flowing through her body. How good it felt to cut! How wonderful to release all of her pent-up energy! Eagerly, Ronnie made a second cut. Then a third. And a fourth. Soon, she had rows and rows of thin red lines, each about three inches long, running down her arm. When she came to her inner elbow, she stopped. Ronnie sat and pondered for a moment. Should she, having run out of space on her forearm, make more cuts on the next best area... her left ankle? Debating mentally, Ronnie finally decided against it. After you've cut an area, you can't cut there again for at least a week while the scabs heal. She needed to save her ankle in case she wanted to cut again in the next few days. The cutting done, Ronnie grabbed the box of Kleenex next to her bed. She pressed the tissues against the flow of blood coming from her arm. After several minutes, the bleeding stopped. Ronnie wrapped paper towels around her affected limb so she wouldn't get blood on her shirt and secured the towels with Scotch tape.

The Universal Living Wage Essay -- Essays Papers

The Universal Living Wage In 1906 Father John Ryan, a renowned social and economic intellectual within the Catholic Church, published a book titled A Living Wage: Its Ethical and Economic Aspects. The book introduced to America workers the idea of a guaranteed minimum pay determined by the basic costs of living and set the stage for later minimum wage legislation during the 1930’s. Over the last decade, the idea of a living wage has resurfaced as workers have become more outspoken about the inadequacies of the federal and state minimum wage levels. Living wage legislation for government workers has taken effect in major U.S. cities such as Baltimore, Los Angeles, San Jose, Detroit, Boston, and many more. This paper will discuss the moral, social, and economic implications of instituting these laws as well as labor conditions around the world and the need for guaranteed living wages in countries such as India and Mexico. First of all, a clear definition of the living wage should be established. The Universal Living Wage Campaign Organization says that if a person works forty hours a week, a living wage should provide the worker and his/her dependents with proper nutrition, health care, housing, clothing, and transportation. Some debate has arisen around this definition though for a few reasons. First of all, the number of dependents the wage-earner must support has a huge impact on the calculation of the living wage. A wage-earner who only has to support himself can survive with a much lower wage than a wage-earner who must support a family of five for example, so how should legislation take this into account? If the idea of the living wage is to pay workers based on need, a law that provides a wage capable of supp... ...> - Clean Clothes Campaign. < http://www.cleanclothes.org/campaign/liwa99-11- 3.htm>. - â€Å"Universal Living Wage Effect on Business and Taxpayers†. http://www.nationalhomeless.org/ulwwhitepaper.html - Pritchard, Justin. â€Å"U.S. Study Concludes That 'Living Wage' Reduces Poverty†. < http://www.commondreams.org/headlines02/0314-03.htm >. 2002 - Coalition for Justice in the Maquiladoras. â€Å"New Study: Mexicans Unable to Live on Sweatshop Wages†. . 2001. - CFO â€Å"Protecting the Rights of Maquiladora Workers†. - Pritchard, Justin. â€Å"Study: Living Wage Laws Work†. http://www.cbsnews.com/stories/2002/03/14/national/main503712.shtml - http://www.epinet.org/issueguides/minwage/figure1.gif

Report of Quantitative Research Essay -- Research Analysis

EL (English Learners) students are given an added challenge of succeeding in the education system do to their lack of strong English understanding and abilities. Authors Townsend, D. and Collins, P. published the findings of their research on EL students and the advantages of a specialized learning program. Over a period of several months, the researchers studied and worked with students from a middle school in southern California. At the end of the study, it was hoped that their efforts would lead to an improvement in the students who participated in the programs understanding of English vocabulary words. Research Questions/Hypotheses No specific hypothesis is noted, but the researchers do address the issues that drive the study. They state that the current study is concerned with, â€Å"applying evidence-based strategies in a new context: adolescent EL students learning general academic vocabulary words† (Townsend and Collins, 2009, p.997). The study also addresses, â€Å"the extent to which there is a threshold of English proficiency necessary for students to learn general academic vocabulary words† (Townsend and Collins, 2009, p. 997). These issues are addressed by the following research question: 1. Can an after-school, evidence-based academic vocabulary development intervention increase the academic vocabulary knowledge of middle school EL? 2. To what extent does English learners’ proficiency in English mediate their response to a vocabulary development intervention? It was hoped by studying a group of middle school students over a period that they would see growth in those student who participated in a program designed to add English vocabulary comprehension to their academic development would help them as EL students. T... ...s a great need to continue and accelerate the research and instructional efforts to support the academic literacy development of adolescent EL students† (p. 1015). A study that incorporates greater elements of vocabulary, reading comprehension, and time, is perceived to be needed in order to improve EL learner’s education. Townsend and Collins believe that there research can lead to much needed further research and that this can in turn help EL students achieve in a greater educational level. Works Cited Gay, L. R., Mills, G. E., & Airasian, P. (2009). Educational research: Competencies for analysis and application (9th ed.). Upper Saddle River, New Jersey: Merrill (Pearson). Townsend, D. & Collins, P. (2009). Academic vocabulary and middle school English learners: An intervention study. Reading and Writing: An Interdisciplinary Journal, 22, 993-1019.

Importance Of Teacher Motivation Education Essay

A survey of instructors ‘ motive consists of two chief subjects. The first one identifies the different factors impacting instructors ‘ motive, while the 2nd facet analyses how the school caputs can impact on instructors ‘ motive through their leading. This chapter explains the importance of instructor motive. The motivational factors for instructors, using literature findings are reviewed.2.2: Importance of instructor motiveSchools exist, chiefly to educate kids. It is for this intent that instructors are employed in schools ( Fiddler & A ; Atton, 1997 ) . Teachers are, therefore, the most of import professionals for any state ‘s hereafter. However, without equal support and resources, instructors will non be motivated although they may be extremely qualified. It is sad to observe that instructors, the most valuable human resource, are frequently neglected ( Abdo, 2001 ) . One should bear in head that a state ‘s strength depends on the high quality of i ts instruction system and the strength of such a system, in bend, relies on qualified and motivated instructors. Inspired and motivated are indispensable in supplying quality instruction. Schools would decidedly non last without motivated and dedicated instructors.2.3: Factors impacting instructors ‘ motiveResearch ( Eimers, 1997 ) has shown that instructors are influenced by both intrinsic and extrinsic factors. Further surveies on motive for learning distinguished between intrinsic, extrinsic and selfless grounds for taking the profession ( Kyriacou & A ; Coulthard, 2000 ; Moran, Kilpatrick, Abbott, Dallat, & A ; McClune, 2001 ) . Intrinsically motivated instructors are focused on instruction and the activity related to the occupation itself. The built-in satisfaction or the joy of instruction is viewed as the drive force. The extrinsically motivated instructors focus on the benefits of learning, such as salary, holidaies or other external wagess connected to the occupation. Finally, the selflessly motivated teacher positions learning as a socially worthwhile and of import occupation, and has a desire to be portion of immature peoples ‘ growing and devel opment. Barmby ( 2006, p. 253 ) extrapolated these findings and points out that instructors ‘ motive is influenced less by externally initiated factors such as salary, educational policy and reform and conditions of service, than by those emanating from the intrinsic context within which they work. Harmonizing to Hallinger and Heck ( 1998 ) , school leaders can play a critical function in the success of educational establishments. To the extent that school leaders can command the results of instructors ‘ attempts, they can act upon the degrees of motive instructors experience ( Silver, 1982 ) . This can be through their influence on instructors ‘ morale and motive. Surveies have lent cogent evidence ( Hallinger and Heck, 1998 ; Leithwood and Jantzi, 2005 ; Leithwood and Mascall, 2008 ) that School leading affects the manner instructors teach, and therefore, impact straight on pupil public presentation. Since school leaders can, in one manner or the other, impact the intrinsic factors listed, they, therefore, play an highly function in actuating instructors. Indeed, in an effort to analyze instructors ‘ motive, Pitre ( 2003 ) found important relationship between school leading and teacher motive. A school caput should non merely be an effectual leader, director and counsellor, but besides an effectual incentive. Motivated instructors are productive instructors ( Osterloh, Bruno and Frost, 2001 ) as they have occupation satisfaction. School leaders should bear in head that without these, educational programmes may be profoundly weakened ( Snowden and Gorton, 2002 ) . This is supported by Brown ‘s survey ( 2005 ) , which found important nexus between political, local and organizational factors and the usage of inducements to actuate instructors in charter schools. Motivation was higher where more external inducements were provided. In fact, School leading and Teacher Motivation are two things that are inextricably linked.2.4 Importance of leading in schoolsFor much of the 20th century, the function of the school caput was that of director, where he/she was expected to pull off forces and budget, while managing other operational issues ( Usdan, McCloud, & A ; Podmostko, 2000 ) . Studies on the subject suggest that in the yesteryear, principals were able to win, at least partly, by merely transporting out the directives of cardinal decision makers ( Perez et al. 1999 ) . Today, in a quickly altering epoch of standards-based reform, as instruction moved into a new epoch of answerability, a different construct has emerged. Harmonizing to Dussault and Barnett ( 1996 ) , educational administrations are confronting many challenges and this displacement brings with it dramatic alterations in what public instruction demands from principals. School principals must, hence, heighten the quality of their services ; they can no longer map merely as edifice directors, tasked with adhering to territory regulations, transporting out ordinances and avoiding errors. â€Å" Management † by principals is no longer plen ty to run into today ‘s educational challenges ( Mulford, 2003 ) . Researchers ( Dussault and Barnett, 1996 ) claim that the existent state of affairss in schools call for betterment and educational leading. As Cawelti ( 1984, p.3 ) stated: â€Å" Continuing research on effectual schools has verified the common sense observation that schools are seldom effectual, in any sense of the word, unless the principal is a â€Å" good † leader † .2.4.1 School leading and effectual schoolsSchool leading ( Huber, 2004 ) , so, has a polar function in lending to effectual schools. Gurr, Drysdale, and Mulford ( 2005 ) found in their instance survey research on Australian principals that â€Å" the principal remains an of import and important figure in finding the success of a school † ( p. 548 ) . Extensive empirical attempts have shown that leading is a cardinal factor for the quality and effectivity of a school ( Reynolds, 1976 ; Harris, 2005 ) . The research conseque nces show that each and every successful school possesses a competent and sound school leading. Research ( Barber, 1995 ; Mortimore, Sammons, Stoll, Lewis and Ecob, 1988 ; Stoll and Fink, 1996 ) has shown that leading, in fact, defines the success of a school. Harmonizing to Leithwood, Day, Sammons, Hopkins and Harris ( 2006, p. 14-15 ) , â€Å" there is non a individual documented instance of a school successfully turning around its pupil achievement flight in the absence of gifted leading. † In this line of idea, Leithwood, Louis, Anderson & A ; Wahlstrom ( 2004 ) claimed that while schoolroom direction has the greatest impact on pupil accomplishment, leading has the 2nd greatest consequence. The function of the school leader has to be seen in relationship to the context in which the school is runing. Schools are embedded in the instruction system and their local communities ; leaders, hence, have to respond to, get by with and back up the development of the community served by their several schools. Huber ( 1997 ) firmly believes that â€Å" school leaders matter, they are educationally-significant, school leaders do do a difference. † Given the manifold undertakings and duties of school leading, every bit good as the competences required, school leaders may be regarded as â€Å" superheroes † . Their complex function can barely be filled with traditional leading constructs ( Huber, 2004 ) . Educational leaders are now confronted with an wholly new scope of demands and challenges. They should bear in head that their administrations have been set up to carry through a specific societal purpose, determining the society. The quality of instruction provided at school, hence, determines the future society. Furthermore, school leading proved to be of import for the acquisition environment for instructors in schools ( James & A ; McCormick, 2009 ; Louis, Dretzke, & A ; Wahlstrom, 2010 ) .2.4.2 Successful and effectual School leading2.4.2.1 Firm and purposeful leading It has been proven that all facets of the school rely on a proper School Leader ( Stoll and Fink, 1996 ; Huber, 2004 ; Mortimore et al. , 1988 ) . However, both the School Leader and single instructors are of extreme importance. Leithwood, in concert with others ( Leithwood et al. , 2004 ; Leithwood and Riehl, 2003 ; Leithwood et al. , 2006 ) , identified four wide classs of educational leading, or â€Å" nucleus patterns: † puting waies ; developing people ; redesigning the organisation ; and pull offing the instructional plan. At the same clip, effectual leaders know that the ability to take and pull off organizational alteration is critical for endurance since the school environment is a dynamic 1. School Leaderships should integrate the ability to cover with alterations happening in school system construction, particularly when more duties are being thrusted upon the shoulders of the School Leader by the educational system. Harmonizing to Calabrese ( 2002 ) the prototype school leader in the twenty-first century is a alteration agent. They have a duty to take alteration that consequences in more effectual and efficient educational patterns, in an environment that is progressively political. Therefore, outstanding school caputs should be proactive. They must do the alteration go on without estranging the instruction staffs. They should move as go-betweens between those defying alterations ( Levine and Lezotte, 1990 ) and the alteration agents. Leaderships, therefore, got a cardinal function in bring oning others to follow alteration in order to better the organizational effectivity. Hence, school leaders, are cardinal to originate and keeping the school betterment procedure ( Sammons et al. , 1994c ) . Schools, expected to carry through multi-dimensional maps, are affected by both internal and external environmental factors ( Eres, 2011 ) . School leaders can extinguish the negative effects of such factors. Therefore, they need to be proactive, expecting jobs and should be prepared to antagonize these expeditiously and efficaciously. The function of the School Leader is non ever clearly defined since taking and pull offing are two blending duties.2.4.3 School leading and instructors ‘ motiveLeadership can be defined as the ability to enlist, mobilise and actuate others to use their abilities and resources to a given cause ( Eyal and Roth, 2010 ) . This capacity is cardinal in the educational domain. Very frequently, pedagogues think in footings of actuating pupils to larn. Equally of import, though, with regard to educational leading is the motive of instructors ( Silver, 1982 ) . Harmonizing to Kocabas and Karakose ( 2002 ) , instructors are responsible to their schools and the principals are in bend responsible for the proper disposal of the school. Therefore, the chief duty for actuating instructors falls to the school caput. Along this line, Barker ( 2001 ) studied hapless performing artists and effectual principals and suggested that effectual leaders so motivate the staff. He claimed that the latter should be at that place to enthuse and inspire instructors instead than to ‘shape ‘ them. Good leading improves both teacher motive and work scenes. Further research by Kiziltepe ( 2006 ) found that the primary beginning of instructors ‘ de-motivation was the disposal Though, the relationship between School leading and Teacher Motivation have non straight been capable to much research, Brown and Hughes ( 2008 ) highlight the importance of researching the different factors that motivate instructors, as society progressively holds them accountable for pupil accomplishment. The relationship between school leading and instructor motive is related in the research literature to the effort to better understand principals ‘ impact on school public presentation ( Leithwood and Jantzi, 2005 ; Leithwood and Mascall, 2008 ; Supovitz, Sirinides and May, 2010 ) . Thus instructors ‘ battle and their motive have been studied largely as a interceding factor between school leading and pupils ‘ acquisition ( Hallinger and Heck, 1998 ) . Harmonizing to Sharpe, Klockow & A ; Martin ( 2002 ) , the factors actuating instructors can change from schoolroom to schoolroom, school to school, or territory to territory. If instructors are non motivated to lea rn, so the hunt for educational excellence will be avail ( Richardson, Short & A ; Prickett, 2003 ) .2.4.3.1: How can School leaders affect instructors ‘ motiveSeveral surveies suggest that school leading is 2nd merely to classroom instruction as an influence on pupil acquisition ( Leithwood, Harris, & A ; Hopkins, 2008 ; Leithwood & A ; Jantzi, 2008 ) and that cardinal to optimising pupil acquisition is the influence exerted by school leaders on teacher motive and committedness ( Day, Stobart, Sammons, Kington, & A ; Gu, 2006 ; Leithwood & A ; Mascall, 2008 ) . Harmonizing to surveies ( Hallinger and Heck, 1996 ) , school leading affects pupils ‘ results indirectly, by making the conditions that support instructors ‘ ability to learn and pupils ‘ acquisition. Teachers ‘ motive includes the outgo of attempt to accomplish a end ( Martin, 2000 ) . It is besides about making forces that power and drive their several behaviors ( Bursalioglu, 2002 ) . Dull ( 1981 ) believes that school leaders could actuate instructors by bettering a state of affairs perceived to be hard by an person, thereby run intoing demands. In add-on, the school leader can besides actuate instructors by supplying equal drive forces to press one into action ( Genc, 1987 ) . The human factor should non be ignored, the educational leader should endeavor in developing a physiological and psychological procedure which takes into history single desires, ends, inclinations, behavior, self-interest, penchant, will-power and thrust. He/she should be considerate, that is, see both intrinsic and extrinsic forces that actuate, direct and maintain staff behaviors ( Gursel, 1997 ) . Motivating instructors besides implies increasing the latter ‘s willingness to work and doing them believe that they will fulfill their personal demands if they work expeditiously in the school ( Yuksel, 1998 ) , by supplying the appropriate conditions. Porter, Polikoff, Goldring, Murphy, Elliot and May ( 2010 ) claims that these conditions include high criterions for pupil acquisition, strict course of study, quality direction, a civilization of acquisition and above all- professional behavior. Indeed, scholarly Hagiographas have linked the above mentioned conditions with increased instructor motive to exercise excess attempt in learning ( Geisel, Sleegers, Leithwood and Jantzi, 2003 ) . They added that school leading has a cardinal function in guaranting these conditions at school. Geisel et Al. ( 2003 ) besides mentioned that schools are effectual merely when the whole school community work as a whole and non as fragmented units. Therefore, the school leaders should non merely occupy the authorization place but should besides be seeable ( Dinham, Cariney, Craigie and Wilson, 1995 ) in the establishment, so as to be able to actuate their staffs. 2.4.3.1.1: Visible leading Indeed, Dinham et Al. ( 1995 ) found that secondary school principals ‘ duties include being seeable, keeping contact with pupil groups, maintaining unfastened lines of communicating with stakeholders, advancing a positive school clime, being cognizant and in control of all school issues, act uponing the school tone, and furthering school pride. Harmonizing to farther surveies ( Huber, 1997 ) , instructors recognize it is extremely actuating when their school caput is involved in the day-to-day modus operandi. The school leader, demoing dedicated involvement in what happens in the category itself, is much appreciated. Teachers have a high regard for leaders cognizing about the course of study and who are actively involved in supervising pupils ‘ advancement. Robinson ( 2006 ) points out that school leaders who have capable specific cognition will be more confident and successful in back uping betterment in instructors ‘ pattern. No uncertainty, instructors find it e xtremely actuating when the principal provides a assortment of support, including practical aid and encouragement ( Murphy, 1989 ) . This involves frequent motion through the school, category visits every bit good as some informal exchange with the learning staff ( Teddlie et al. , 1989 ) . Harmonizing to Scheerens ( 1992 ) , this â€Å" is one of the pillars of school leading † and such regular interactions could besides assist in measuring the ways instructors work.2.4.1 Relationship between school leader and instructorsDavis et Al. ( 2002 ) argue that the relationship between school leaders and instructors is really of import: the school leader ‘s respect for others is, cardinal, to actuating instructors. Bing in charge of the school disposal, school leaders have the greatest portion in actuating instructors. Harmonizing to Griffin ( 2010 ) , relationships with decision makers were rated as a extremely motivative factor. This is supported by Asbill and Gonzalez ( 200 0 ) who found a relationship between positive principal-teacher interactions and teacher occupation satisfaction. Egley ( 2003 ) found similar consequences and emphasized the importance of a supportive principal-teacher relationship. School leaders ( Barnett and McCormick, 2003 ) must be able to make an environment conducive to the edifice of positiveness, supplying the platform for the staff to keep good dealingss, so as to make a healthy environment, where all can turn adequately. Wallace ( 2010 ) further claimed that school leading should besides include some emotional dimension. She posited that school leaders who understand the emotional context in which they work will supply a more hearty and effectual work context for instructors. They highlighted that working in a schoolroom environment where there is administrative support enhances the component of regard. Indeed, interviews by Sederberg and Clark ( 1990 ) showed that instructors perceive regard as the most of import inducement, followed by trust, optimism and intentionality. Further research ( Geisel et al. , 2003 ) has shown that certain methods adopted by the School leading so impact on the degree of instructor motive, for case, specifying a clear vision and aims.Shared vision and endsScholars ( Eyal and Roth, 2010 ; Barnett and McCormick, 2002 ) posited that vision potentially offers the greatest capacity to act upon instructors ‘ motive. Lashway ( 2000 ) added that school principals should guarantee that this vision is relevant to the school context. The leader ‘s vision must besides be related to the bing demands and civilization of the school ( Keedy, 1991 ) . In add-on, it must be focused, consistent, at the same clip, including short term every bit good as long term aims ( Geisel et al. , 2003 ) . These aid define and advance high outlooks ; and they connect straight with instructors and the schoolroom. Barnett and McCormick ‘s ( 2003 ) findings echoed the above research workers ‘ thoughts and even extrapolated those- they concluded that instructors should, at all cost, portion the school ‘s vision. This is because vision provides personal ends for the instructor, a desire to see a alteration in the hereafter. The staff should be able to link to the vision when it is clearly defined, so that, their ain personal aims may shoot out from it. Their surveies have shown that instructors are extremely motivated when they build consensus on the purposes and values of the school. In such instances, instructors can set these into pattern through collaborative and consistent of working. Empirical grounds ( Leithwood and Riehl, 2003 ; Ylimaki, 2006 ) proved that vision creates a sense of intent that binds instructors together and impel them to carry through their deepest aspirations and to make ambitious ends. Indeed, Brewer ‘s research ( 1993 ) showed that pupil accomplishment degrees were higher in schools where the principal had hired like-minded instructors who shared the principal ‘s ends and who were able to implement efficaciously the principal ‘s vision. Other research workers ( Lee and Smith, 1994 ) analyzed public presentation from 820 secondary schools and found that coherent, sustained, and focused reforms resulted in the best results for pupils. Therefore, effectual professional principals ( Huber, 1997, 2004 ) should unrelentingly work to better accomplishment by concentrating on specifying SMART ends. However, bookmans ( Gagne and Deci, 2005 ; Sheldon, Turban, Brown, Barrick and Judge, 2003 ) claimed that showing followings with a value-laden vision is non plenty. Leading professional No uncertainty, implementing a vision is non instantaneous ; it requires perennial rhythms of contemplation, rating, and response, and merely the principal can prolong it ( Lashway, 1997 ) . Sheldon et Al. ( 2003 ) posited that the leading function played by the school principal is critical in guaranting the vision and mission is attained. Therefore, principals need to have on many different chapeaus during the school twenty-four hours. But, the most effectual school principals are non merely directors and martinets but besides instructional leaders for the school ( Leithwood and Mascall, 2008 ) . Their surveies showed that an effectual school leader is non simply a good decision maker or director, but besides a taking professional- a transformational leader. Harmonizing to Burns ( 1978 ) transformational leading is the procedure in which leaders and their followings bring each other to a higher degree of ethic and motive. Today ‘s schools, hence, want non merely airy and professional leaders ( Lashway, 2000 ) , but transformational 1s.Transformational Leadership and motiveLeithwood ( 1992 ) claimed that transformational leading is, really, the restructuring of the system in order for the mission and vision of people to be redefined. It besides ensures that the staff identifies themselves with the ends of the administration, together with enlisting the engagement of the staffs by taking into consideration their sentiment greatly provide the range for motive. Bass ( 1990 ) suggested that motive is, in fact, a sub-dimension of transformational leading. Other bookmans ( Simola, Barling and Turner, 2010 ; Park and Rainey, 2008 ) besides concluded that motive has been shown to be an inspiring constituent of such sort of leading and these have shown a positive relationship between transformational leading and motive. Indeed, Bass and Avolio ( 1997 ) have argued that transformational leading can bring forth extraordinary results in footings of increased committedness to accomplishing group or organizational ends. Coupled with the above, Shamir, House and Arthur ( 1993 ) , maintained that transformational leaders besides foster intrinsic motives related to self construct. Their theory of leading asserted that magnetic leaders promote followings ‘ intrinsic motive to move beyond their self-esteem, self value and societal designation. Research has shown a positive relationship between transformational leading and motive. It has been proved that in an administration with transformational leaders, there is higher productiveness and that the employees are happier and there are fewer negative incidents ( Robbins, 1996 ) . Indeed, transformational Leadership plays an of import function in developing self-motivation. Leaderships increase their workers ‘ motive through their behavior ( Bass, 1990, Greenberg and Baron, 2000 ) . As the human dealingss and communicative accomplishments of a transformational leader are developed, they are effectual in carrying and directing their followings ( G lad and Blanton, 1997 ) . They besides motivate followings to exceed their ain immediate opportunism for the interest of the mission and vision of the administration. The leader motivates followings to â€Å" work for nonnatural ends alternatively of immediate opportunism, for accomplishment and self-actualisation instead than safety and security † ( Murray & A ; Feitler, 1989, p. 3 ) , and creates within followings a capacity to develop higher degrees of committedness to organizational ends ( Leithwood & A ; Jantzi, 2000 ) . Followings ‘ assurance degrees are raised and their demands broadened by the leader to back up development to higher possible. Such entire battle ( emotional, rational and moral ) encourages followings to develop and execute beyond outlooks ( Bass, 1985 ; Burns, 1978 ) .2.3.5.1 Transformational and Transactional School leadingBass ‘s theoretical account ( 1998 ) of transformational and transactional leading has a figure of of import deductions for the current reform mo tion in instruction. Harmonizing to Bass and Avolio ( 1997 ) , the transformational/transactional attack builds trust, regard, and a want on the portion of followings to work jointly toward the same coveted hereafter ends. This non merely allows the transformational leader to run efficaciously within the available context, but to alter it, to do it more receptive to her or his ain leading orientation. Indeed, a positive relationship has been found ( Howell and Hall- Merenda, 1999 ) between transformational leading and a good resonance between the leader and follower. Using this to schools, Avolio and Bass ( 1988 ) argue that although transactional and transformational leading can stand for two distinct signifiers of leading, effectual school principals exhibit features of both by keeping short-run enterprises through transactional leading and by motivating alteration as a transformational leader. A figure of surveies emphasize the importance of transformative leading for school principals ( Fullan 1996 ; Hord 1992 ; Leithwood, Tomlinson & A ; Genge 1996 ; Wood 1998 ; Sergiovanni 1992 ; Conley 1997 ; Perez et Al. 1999 ; Reed and Roberts 1998 ) .Transformational school leading and instructor motiveContemporary in-between school leaders have a huge array of duties and are frequently characterized as those who should be â€Å" transformational leaders † ( Sanzo et al. , 2010 ) . The challenges brought to schools by reconstituting have been cited as grounds for recommending transformational leading in schools. Such leading embraces a postmodern manner of thought. It is argued that transformational leading is good suited to the challenges of current school restructuring. It has the potency for constructing high degrees of committedness ( in instructors ) to the complex and unsure nature of the school reform docket and for furthering growing in the capacities instructors must develop to react positively to this docket ( Leithwood and Jantzi, 1997 ) . Transformational leading is seen to be sensitive to administration edifice, developing shared vision, administering leading and edifice school civilization necessary to current restructuring attempts in schools ( Leithwood, Jantzi and Stainbach, 1999 ) . Transformational School leading: the four I ‘s and teacher motive Leithwood and Jantzi ( 1990 ) have defined transformational leading based on schools. Transformational leading dimensions, viz. , idealised influence, inspirational motive and rational stimulation, were found to straight act upon instructors ‘ sum of motive ( Geisel et al. , 2003 ; Leithwood and Jantzi, 2005 ) . These, in bend, had an indirect impact on pupils ‘ accomplishments and acquisition ( Leithwood and Jantzi, 2005 ) . Individualised attention-Teachers ‘ demands and outlooks Individualised attending ( Blase and Kirby, 2000 ) given to the staff, greatly adds up to teacher motive. Harmonizing to Blase and Kirby ( 2000 ) , it is of topmost importance for leaders to place instructors ‘ needs- the societal demands should non be neglected ( Bursalioglu, 2002 ) , and their feelings about their occupations. School leaders have to be witting of the fact that each individual has different demands and, hence, should be motivated consequently. Weller ( 1982 ) added that the school principal should be sympathetic to the demands of their instructors. The leaders should be able to provide for the demands of each and every 1. Harmonizing to Adair ( 2002 ) , a leader, who is non cognizant of these, and who does non expose attempt to carry through these, will decidedly confront troubles in actuating instructors. He added that merely a intelligent leader can invent and implement effectual schemes to help instructors in their development, guaranting they perform their several responsibilities in an effectual, enthusiastic and motivated mode. Blase , Derick and Stahth ( 1986 ) reported that principals ‘ initiating construction and exposing consideration were associated with more hearty work conditions, higher occupation satisfaction, and less occupation emphasis. Staff ‘s experience of occupation emphasis was seen as principals ‘ deficiency of consideration and was related to teacher dissatisfaction. It was found that instructors ( Blase et al. , 1986 ) are less likely to portion their positions and sentiments, or seeking to better the conditions if they feel that their school caputs are non plenty caring. Blase ( 1986 ) put frontward that the latter should endeavor to develop fruitful relationships with the learning staff, furthering positive communicating with and among instructors. It is merely through these relationships that they can set up leader legitimacy and encouraged committedness. Teachers should experience that they form portion of the school community and non merely as employees working in the school. The motive for working with the capable affair in which instructors have their academic grade and the wish to learn it to others are of import incentives for instructors both before and upon completion of the PGCE class ( Roness & A ; Smith, 2009, 2010 ) . Still, we find that the subject-matter involvement is a salient and stable incentive among these Norse instructors, a determination which aligns with other international research ( Kyriacou et al. , 1999 ; Manuel & A ; Brindley, 2005 ; Manuel & A ; Hughes, 2006 ) . A plausible ground for these consequences can be that when get downing teacher instruction, the pupils regard themselves as subject-matter specializers. Idealised influence Idealised influence is the magnetic component of transformational leading, in which leaders, go function theoretical accounts, who are admired, respected and emulated by their followings ( Avolio and Bass, 2002 ; Bass, 1998 ; Bass and Avolio, 1994 ) . As a consequence, followings demonstrate a high grade of trust in such leaders ( Jung and Avolio, 2000 ) . Researchers ( Jung and Avolio, 2000 ) added that shared vision, is, an built-in constituent of this idealised transformational function, animating credence through the alliance of ends. Principals must, hence, be good function theoretical accounts back uping best pattern ( Colley, 2002 ) . Inspirational motive Leaderships behave in ways that motivate and inspire those around them by supplying significance and challenge to their followings ‘ work ( Avolio and Bass, 2002 ) . Harmonizing to Bass ( 1998 ) , squad spirit is aroused and followings show much enthusiasm. The transformational school leader ( Barnett and McCormick, 2003 ) physiques and sustains synergistic communications with the instructors. For case, inspirational negotiations and moving in ways that encourage enthusiasm. Principals inspire instructors to see an attractive hereafter, while pass oning outlooks and showing a committedness to ends and the shared vision. Research ( Eyal and Roth, 2010 ) besides proved that transformational school leaders can excite their instructors ‘ attempts to be advanced and originative. Harmonizing to Tracey and Hinkin ( 1998 ) , such influence motivates followings to demo unity in the signifier of ethical and moral behavior. This includes values and beliefs which emphasise the school ‘s mission and encompassing high morality. Another point to be noted is that instructors want to be reasonably treated. Any prejudiced actions ( Wevers, 2000 ) against them are negatively perceived and these impact to a great extent on their motive degree. Awamleh and Gardiner ( 1999 ) believe that school leaders should avoid the abuse of power for personal additions. School leaders should be seen trusty and competent by followings ( Cheemers, 2001 ) . So, it is of import to hold ethical school leaders. Intellectual Stimulation Surveies ( Reynolds, 1976 ; Mortimore et al. , 1988 ; , Stoll and Fink, 1996 ) of Effective schools showed that, principals, considered invention to be an built-in portion of the school. They encourage instructors to oppugn bing premises and to reframe jobs. They invite the teaching staff to near old state of affairss in new ways. Intellectual stimulation ( Burns, 1978 ) , whereby school leaders encourage instructors to believe creatively is besides extremely actuating. The latter entails advancing an innovatory mentality, whereby the staff is to believe beyond conventional models to supply solutions to jobs. Apart from these, such principals strongly believe that much can be learnt by making and errors are non publically criticized. Alternatively, this helps to further squad work and, finally, this improves the problem-solving ability. It is to be mentioned that the principals act as a wise man in such instances, stressing reason. Therefore, an statement exists that transformational leading is more facilitative of educational alteration and contributes to organizational betterment, effectivity and school civilization ( Deal and Peterson, 1990 ) . Evidence from several surveies ( Leithwood and Jantzi, 1990 ; Sashkin and Sashkin, 1990 ) provides strong support for the claim that transformational leading contributes to more desirable school civilizations.