Universal Design of Instruction Essay Example | Topics and Well Written Essays - 1250 words

Universal Design of Instruction - Essay Example That is, the product or environment is designed in such a way that it satisfies the needs of a variety of users including those who are physically disabled. The Center for Universal Design (CUD) at the North Carolina State University established seven principles for UD (Burgstahler, 2009), which provides the basis for all applications of UD including for instructional purposes. These form a general architectural paradigm and are listed in the table below. By applying the general principles of UD to teaching, we can derive guidelines for instruction to students, which are called UDI. The CUD defines UDI as â€Å"the design of instruction to be usable by all students, without the need for adaptation or specialized design†. A prominent figure that applied UD principles to education was Frank Bowe (2000). A related concept is Universal Design for Learning (UDL), which the Center for Applied Special Technology (CAST) defines as â€Å"a framework for designing curricula that enables all individuals to gain knowledge, skills, and enthusiasm for learning†. Thus, the classroom environment, curriculum, instructional materials and procedures, facilities etc. can all be designed in a way that they fulfill the needs of a variety of students. The students may have a range of abilities, learning styles, and backgrounds and this includes disabled students especially. There are two further benefits of UDI: one is that it minimizes the need to arrange for accommodating students with special needs, and another is that specific features of the UDI benefit not only the type of students for which it is intended but also others. For example, captioning in instructional videos is done to help the deaf but other students can also derive benefit. CAST clarifies that by being universal, it is not intended that the instruction be suitable for every type of learner; rather, â€Å"it is meant to underscore the need

Safety and Health Issues Assignment Example | Topics and Well Written Essays - 500 words

Safety and Health Issues - Assignment Example The other article was a study conducted by Oliviera and Sousa as quoted in Nunn (2011), where the research showed that motorcycles are really prone to accidents. Data gathered from forensic investigation of death records and accidents of motorcycle crashes support the findings that of all motor vehicles, it is the motorcycle that is more prone to accidents. Studied showed that even if there is enough illumination of 87.4% of the time, motorcycle still has accidents in urban areas of the time 99.4%. This figure means that motorcycles are not advisable to cities even if it is well lit because they are prone to accidents. With this figure, motorcycles also are bound to crash against cars or pick-ups 55% of the time. It meant that more than half of road accidents that involve vehicles, more than half of it has something to do with motorcycle. Even with the absence of bad weather or slippery road, motorcycles are still bound to have accident in cities 806%. Traffic signs also do not help because motorcycles still suffers from accident 706% of the time (405). Further, it is very bothering that among all vehicles, it is with motorcycles that has death fatalities. Quoting the study of Oliviera and Sousa, â€Å"The percentage of fatalities was higher than survivors in collisions with heavy vehicles, fixed objects and between motorcycle†.To quote him â€Å"Motorcycles are a dangerous mode of transportation. Relative to four-wheeled vehicles, motorcycles pose a greater threat of death or serious injury to operators and riders.

The Concept Of Just Punishment Philosophy Essay

The Concept Of Just Punishment Philosophy Essay In his paper A Non-utilitarian Approach to Punishment, H. J. McCloskey argues that a utilitarian account of punishment dictates unjust punishments which are unacceptable to the common moral consciousness (239). In your paper, (a) outline the argument McCloskey provides for this conclusion and (b) raise two objections to his argument. If you support his argument, then respond to the objections that you or other critics mount. The concept of a just punishment is captivating and is debated among many philosophers today. Punishment is defined as the intentional infliction of suffering on an offender for a moral or legal wrongdoing. In this essay I will go into great detail of McCloskeys article, and discuss how his argument that a utilitarian account of punishment is unjust and retributive theory is the only way punishment can be considered just. I will also introduce objections to McCloskeys theory that attempt to disprove that in order to justify punishment you have to connect punishment with moral wrongdoing, and the offender must get a punishment he deserves. I agree with McCloskeys argument, and will offer my opinion in responding to the arguments posed against his theory. To the average mind, punishment should generally be justified based on utilitarian grounds. It seems to make the most sense that satisfying the greater good is obviously relevant when determining which type of punishments should be inflicted. The question arises which punishments are just, and this must be answered before we can determine which punishments are morally permissible. Although crime is bad, a punishments purpose is to prevent it more so than cancel it. To punish crime is an imperfect state of affairs. Punishments such as whipping, imprisonment, and death are considered evils. Although crime is an evil and prosecutors deserve to be punished, these punishments need to be justified based on their utility. A society with no crime and no punishment is obviously better than one with both. McCloskey argues that good results come from punishment, because it is attempting to set a precedent not to commit the crime in the future which will cause the greater utility. Punishment is justified because it is useful as opposed to because society should be able to illustrate indignity towards the offender, or if one says the punishment cancels out the crime, or because as a human being himself, he has the right to be punished. H.J McCloskey says that these justifications are implausible in a way that utilitarian justification is not. He argues that morality of punishment is by a retributive theory, specifically the theory where evils should be distributed according to desert, and that the vicious deserve to suffer. Just punishment is deserved punishment. In order to deserved to be punished, the offender must have committed an offence that that a morally accepted as an offence. If an innocent man was being punished, this would definitely not be justified. Punishing a person not responsible for his behavior, such as a person with a mental problem would also be seen as unjust. Whether punishments actually work is irrelevant in determining if they are just or not. In the 18th century people were hung for shoplifting, where in todays life this would be considered severely unjust. According to utilitarians this type of outrageous punishment could only be permissible if it somehow turned out that it would achieve greater utility. Morality suggests that in order for punishment to be just, it has to be merited by the offence being committed. It must involve care in determining if the offender is truly responsible, and it implies a moderate punishment, that shouldnt be excessive. It should not surpass what fits the severity of the crime being committed. The point is that an outsider should be able to say that the person being punished deserved that type of punishment. One shouldnt say that good has come out of one being punished. It seems logical to say that the punishment was useful but not deserved, and deserved but not useful, and one cannot say that a punishment was solely undeserved. Unjust punishment is whether collective or scapegoat punishments that result in inefficient trial procedures, corrupt police methods, or mistaken tests, as is punishment for things that have nothing to do with the crime. Just punishment is one that fits a retributive theory. it points to a very important consideration in determ ining the morality of punishment (its justice) and explains what punishments are just, and why they are just. A utilitarian would say that any punishment, regardless of severity, would be just if in the long run it created greater utility for a greater number of people. Utilitarians dismiss appeals about moral consciousness that relate to ones emotional response. McCloskey disagrees with utilitarians in this sense. He argues that our moral consciousness gives us answers we don not accept as defensible after hard observation, and the judgments which we do accept after serious manifestation are the ones being appealed. Before a utilitarian questions this approach, he must ensure that he is secure from similar criticism. One could argue that a utilitarians would appeal the theory of utility is based on an uncritical emotional acceptance of what at first seems to be a moral principle, but after sever examination, could involve great evils. If a utilitarian were to argue that utilitarian ism does not involve unjust punishment, and the answer is that whether or not unjust punishments are useful, it is logical to think that at some point they will become useful, in which case a utilitarian is committed to. A utilitarian would argue that it could be necessary to punish a lunatic, mentally challenged person or an innocent person being framed as being guilty, which McCloskey and I do not agree with. If a person is not in control of his actions, he should not be punished for an offence he didnt know he was committing An objection to McCloskeys theory would be the utilitarian theory. Utilitarians only justify punishment after balancing the good and evil produced with the outcome. McCoslkey says that in order to justify punishment you have to connect punishment with moral wrongdoing. The offender must get a punishment he deserves. McCloskey brings up an example to justify his objection to the utilitarian theory. He uses an example of a town that has a racial conflict, and where a black man rapes a white woman, and riots, white mobs, and with the help of the police, killing of black men occur as a result. If a utilitarian were there he would convict the initial black rapist instantly, if he knows this will prevent the riots and killings, so as a utilitarian he has the duty to bear a false witness in order to punish the innocent person. A utilitarian only performs acts that bring about the most utility. McCloskey argues that it is not morally permissible to perform this kind of act, making the utilit arian justification incorrect. An innocent man should not be framed and punished for something he didnt do, regardless of what the outcome would be. Thus the retributive theory of punishment with its criterion of justice as an end in itself gives place to a theory which regards punishment solely as a means to an end, utilitarian or moral, according as the common advantage or the good of the criminal is sought.

On the Futures of the Subject :: Philosophy Philosophical Papers

On the Futures of the Subject ABSTRACT: This paper is intended as an inquiry regarding contemporary critical assays of subjectivity. In response to the contemporary politics of representation, both in expressions of essentialist identity politics and in versions of social constructivism, and their implication of all pedagogical practices in transfers of power, I wish to project the question of the subject’s futures. I choose to discuss the limits of the interior, monadic subject for consideration not only its historical and contemporary effects in the politics of representation, but also for the possibility of thinking beyond it. In the spirit of Foucault’s ethical project only a special kind of curiosity and a thinking ‘otherwise’ could, if luck and wit permit, allow us as individual subjects to go beyond ourselves. Thinking otherwise, when possible, could also suggest going beyond ourselves collectively in the creation of provisional critical pedagogical and ethical community. The notion of a decentered subject, now affixed to postmodern thought and practice, remains elusive. As a sometimes notorious, sometimes vogue tenet of cultural politics, the multiple, positioned subject breaks from traditional anchorages, whether theological, philosophical and political and their cultivation of experience. Most difficult for public critical reception are accounts of fragmentation and centerless identity, fueling charges that a moral vacuum has been excavated. The risk of losing any guarantee to permanence, order and a planned purpose to life is too great a secular leap into the void for most modern individuals to accept. While the specters of social fragmentation have been recognized as modes of experience under reifying modern social relations, the split subject, from Descartes to Freud and, on into postmodernism's displacements, a nostalgia for a substantial, core self persists. This paper is intended as an inquiry regarding contemporary critical assays of subjectivity. In response to the contemporary politics of representation, both in expressions of essentialist identity politics and in versions of social constructivism, and their implication of all pedagogical practices in transfers of power, I wish to project the question of the subject's futures. I choose to discuss the limits of the interior, monadic subject for consideration not only its historical and contemporary effects in the politics of representation, but also for the possibility of thinking beyond it. In the spirit of Foucault's ethical project only a special kind of curiosity and a thinking `otherwise' could, if luck and wit permit, allow us as individual subjects to go beyond ourselves.

Business Marketing Management Capstone Written Project Essay

A. Executive Summary The business plan is written for the Step Ahead Learning Center serving the children of Kennewick, Pasco, and Richland. The center educates young students in reading, writing, and math to meet or exceed the Common Core Standards for Washington State. The center will increase children’s literacy and comprehension of reading, writing, and math through practices such as one-on-one tutoring and small group sessions instructed by trained and certified personnel. The center will teach understanding and mastery of concepts over the memorization of concepts, testing comprehension by requiring practical, real life application of knowledge to prepare children for college, work, and life. The center will have a venue available for professional private events which include work presentations, public speaking, educational classes, etc. The revenue from the outside use of this venue will help fund operations of the Center. Step Ahead Learning Center is formally asking for $20,000 to complete a fifth fully functional computer lab, and asks for on-going contributions to further assist with the advancement of technology incorporation, helping to achieve or exceed the Common Core Standards as set forth by the Washington Education Association (WEA). Ginsburg, Leinward, and Decker (2005) stated that the mathematics concepts in U.S. textbooks are often weak, thus presentation is becoming more mechanical than ever. A.1 Business Identification Step Ahead Learning Center 1000 W. 4th Ave. Kennewick, WA 99336 (509)555-9876 stepahead.kennewick@gmail.com stepaheadlearningcenter.com A.2 Mission, Goals and Objectives The center’s mission is to integrate technology into teaching and learning, reinforcing consistent expectations in learning for all students across all grade levels consistent with school board expectations, teaching comprehension and mastery over memorization of concepts, and emphasizing critical topics children will need to possess to succeed in school and after graduation. This mission helps the Learning Center achieve the vision of a culture that promotes high educational standards, high expectations, individual learning, collaborative learning, and excellent communication skills. The partnership between the Learning Center and the local school board will increase the amount of highly educated children into the community, raising the community welfare and individual well-being. The primary purposes of the Learning Center are: 1. To reinforce consistent expectations in learning for all students across all grade levels, in partnership with the Kennewick, Pasco, and Richland school boards. 2. To teach comprehension of concepts over the memorization of concepts, instilling a high personal standard of learning. a. Consistently test to ensure a high level of retention by requiring a practical, real life application of knowledge to prepare students for life beyond school 3. To introduce or reinforce critical topics students will need to succeed in the classroom and in the future. 4. To provide a venue for professional based private events, helping offset operation costs of the Learning Center The primary objectives of the Learning Center are: 1. To increase overall average Measurement of Student Progress (MSP) test scores to â€Å"at grade level† or â€Å"above grade level† for the Kennewick, Pasco, and Richland school districts by the end of the 2015-2016 school year. 2. To increase Common Core Standards comprehension levels in reading, writing, math, and technology to â€Å"at grade level† or â€Å"above grade level† for the Kennewick, Pasco, and Richland school districts by the end of the 2015-2016 school year. 3. To decrease crime and substance abuse among children, teens, and young adults in the community by providing a safe and inviting Learning Center where children can learn and grow as individuals and as a member of the community. 4. To advocate collaboration among young children, increase comprehension in reading, writing, math, and technology, increase communication skills, broaden cultural views, increase moral reasoning, and foster growth of cognitive abilities. 5. To increase the level of personal responsibility of children in the community. A.3 Three Keys to Success The Learning Center anticipates success of goals and objectives through three key functions: hiring staff members that are the right fit, empowering staff to create devotion and a passion for excellence, and strong collaboration with various clientele. Hiring exceptional staff members: Step Ahead Learning Center is an equal opportunity employer. The right employees will embrace the center’s mission, hold a degree in a field of study related to education, and embody strong communication skills with peers and young children. Empowerment: This creates a high level of devotion and passion to strive for excellence. Every interaction with a child and every lesson presented, taught, or pursued by a staff member will be done with the  highest goal in mind: integrating technology into a safe and inviting learning environment to increase comprehension of reading, writing, math, and technology concepts. Collaborating and communicating with others: Staff will interact with a variety of clientele including by not limited to children, parents, school board members, funders, benefactors, and other partners or agencies providing support and opportunities for the Learning Center. Every interaction with a person inside or outside the Learning Center will help the center to meet its objectives. B. Company Summary B.1 Industry History The area in which the center will be providing educational services is well developed with current educational services. The relationship between Step Ahead Learning Center and the Kennewick, Pasco, and Richland school districts is unprecedented. Each of the three school districts strongly recommend and encourage struggling (and none struggling) students to the services offered at the center based on staff credentials and comprehension standards. In 2001, the No Child Left Behind Act was enacted to â€Å"ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach proficiency on challenging State academic achievement standards.† This act has increased the relationship between the three school districts and the Learning Center because schools are required to improve their performance to meet or exceed State standards. The Learning Center is providing extra assistance to students who need it in order for the schools to meet the expectation set forth by the No Child Left Behind Act. The primary purpose of the center is to ensure high-quality student comprehension of key concepts in Reading, Writing, and Math, aligning concepts with State academic standards so that progress against common core standards can be measured. There are several smaller businesses which strive to achieve the same vision, but one competitor has market share. For this competitor, one disadvantage is that Step Ahead Learning Center has a direct  relationship with the Kennewick, Pasco, and Richland school districts, they do not. An advantage this competitor has over Step Ahead is that they have built a reputation, having been in business for more than 30 years. This is the only other Learning Center in the area that meets an identical scope of the Step Ahead Learning Center. The secondary purpose of the center is to provide a rental revenue for professional or semi-professional events. There is a history of professional venues available at most large hotel chains. Several venues in the area meet the Center’s scope of a rental venue. B.2 Legal Form of Ownership Step Ahead Learning Center is incorporated in the state of Washington. The company is established as a 501(c) (3), which facilitates contributions from donors. A large majority of financing is raised internally or from charitable donations. Step Ahead Learning Center is governed by a board of twelve trustees. Independent contractors, if any, working for Step Ahead Learning Center will be held fully responsible for their own legal requirements, taxes, and expenses. A website, â€Å"stepaheadlearningcenter.com,† has been obtained by the company. This website is used as a marketing tool for the company and a source of information for parents/young adult children. B.3 Location and Facilities Step Ahead Tutoring Center is located in Kennewick, WA serving students in Kennewick, Richland, and Pasco school districts. The company will conduct business in a 10,500 square-foot space dedicated entirely to the operations of the business. Business licensure has been obtained from the City of Kennewick and fulfills any and all requirements to operate such a business. No legal issues or regulations in the city or state will now, or in the future, lessen the ability to operate in Kennewick or to conduct business from the named location. The building is equipped with general business equipment, including a high-tech computer system with Wi-Fi Internet connection, a cell phone for each staff member, Skype teleconferencing technology, and a company vehicle.  The center has two computer labs, each with 25 computers and a projector. Each computer has high speed Internet connection, Microsoft Office Home and Student, and several different purchased educational programs. The venue available for professional and semi-professional events is equipped with two computers and a projector. Each employee has a designated office with their own computer. The main teaching floor (lecture hall), each of the 5 computer labs, and each of the 3 private tutoring rooms have a projector. B.4 Management Structure Xxxxxx Xxxxx will perform Presidential duties and perform all management positions including, but not limited to, Business Development Manager, Communications/Public Relations Manager, and Project Manager. He is a certified teacher in the state of Washington with a BA Degree in Business Management / Marketing from the accredited online school Washington Governor’s University (WGU). He will handle marketing the benefits of the company’s education services to customers, human resource duties, and overseeing day to day operations. The one-on-one and group tutoring sessions will be the responsibility of four highly qualified and trained teachers. These employees are salaried and will receive a raise increase of 1% over the prior year’s pay (starting at $18,000 the first year). They will follow the company’s high standard of excellence in education that represents the local school districts and State’s required common core standard. Currently, the compan y has hired four teachers. Additional teachers can be added as deemed necessary by additional workload, meaning the company is growing. This organizational structure will meet the short-terms needs of the center, but long-term needs will require at least one receptionist and a general manager. The center plans to hire these two positions after the first 6 months of operation to reduce the work load of the teachers having to check-in students (or requiring parents to self-check-in) and the president having to oversee day-to-day operations. B.5 Products and Services The Common Core Standards in Washington state at the highest levels ever. Step Ahead Tutoring Center will use technology and hands-on methods to educate children ranging from Kindergarten to high school seniors. Students will be given additional tools and resources aligned with established school district procedures to help them succeed in school and in the future. The following services are offered by the Step Ahead Tutoring Center: Reading Tutoring: Academy of Reading, a program designed by EPS for students’ grades 2-12 (EPS Literacy and Intervention, 2014), will be used by a designated reading teacher. Sessions will be one hour in length in a group setting of no more than 10 students per one teacher. Students will log in to their account and begin working in the program. Teachers will introduce a lesson, review basic concepts, monitor progress, and view reports on each student daily to ensure progression. If teachers see a regression in progress, the student will be given a higher level of attention in the group setting. If this does not help the student improve, the student may be recommended to one-on-one tutoring sessions. Writing Tutoring: Writing Skills (2nd Edition), a program designed by EPS for students’ grades 2-12, will be used by a designed writing teacher. Writing Book A is for grades 2-4, Writing Book 1 is for grad es 5-6, Writing Book 2 is for grades 7-8, and Writing Book 3 is for grades 9-12. Students will be expected to complete one lesson every two sessions (with each session being one hour long with no more than 10 students in a group). If teachers see a regression in progress, the student will be given a higher level of attention in the group setting. If this does not help the student improve, the student may be recommended to one-on-one tutoring sessions. Math Tutoring: Academy of Math, a program designed by EPS for students’ grades 2-12, will be used by a designated math teacher. Sessions will be one hour in length in a group setting of no more than 10 students per one teacher. Students will log in to their account and begin working in the program. Teachers will introduce a lesson, review basic concepts, monitor progress, and view reports on each student daily to ensure progression. If teachers see a regression in progress, the student will be given a higher level of attention in the group setting. If this does not help the student improve, the student may be recommended to one-on-one tutoring sessions. One-on-one Services: An individualized one-on-one session can be scheduled with any of our four highly trained teachers in reading, writing, and/or math to ensure children are getting the help that  they need. Parents can enroll their child directly into a one-on-one session with a teacher for one session, or on a continual basis. A teacher may recognize that a student is struggling in a group atmosphere, making the recommendation that the child work in a one-on-one session until he/she shows signs of academic improvement. A one-on-one teacher will provide the student with assistance on their homework upon request. Venue Rental: Step Ahead Tutoring Center has a venue available for rent by outside parties for professional and semi-professional events such as guest speaking, presentations, meetings, etc. C. Market Analysis C.1 Target Market Step Ahead Tutoring Center’s primary target audience consists of mothers/fathers or grandparents of children enrolled in the Kennewick, Pasco, or Richland School Districts in grades 2-12. The primary target for the message is the parents/grandparents of students who are at or below State Common Core Standards in Reading, Writing, and Math. The secondary target for the message is the parents/grandparents of students who are at or above State Common Core Standards. Step Ahead Tutoring Center’s secondary audience consists of businesses and professionals, traveling and stationary, who require a venue to hold a professional or semi-professional meeting or event. The goal behind providing a venue for such meetings is to (1) gain exposure for the Tutoring Center, and (2) generate additional revenue for the operating expenses of the Tutoring Center. C.2 Industry Analysis Future trends that may affect the center’s efforts to educate students’ grades 2-12 in the Kennewick, Pasco, and Richland school districts include: Basic education and Common Core Standards goals are met. An average of 85% of students in the Kennewick, Pasco, and Richland school districts meet these standards. As the economy changes, the need for more highly educated and skilled workers will increase. The education and Common Core Standards goal and philosophy should be continually updated to reflect cultural and  economic needs. Expansion of Common Core Standards. A higher level of standards for students will mean updated training and certifications for staff, higher levels of work for students, and an increase in the number of students not meeting these standards, requiring extra attention. Mission, Goals, and Objectives creep. As the center gains momentum, other established or start-up business may use a similarly formatted mission statement for their company. It w ill be important for Step Ahead Tutoring Center to ensure the impact of the mission is not lessened by another groups’ participation in similar missions, goals, and objectives. Down time. The school year for the Kennewick, Pasco, and Richland school districts in from late August to the middle of June. During the summer months, summer school sessions take place around the area at various different school locations. There will be a significant decrease in the amount of students attending at the Tutoring Center during this time. The venue for rent by outside professional or semi-professional groups will help to offset costs during this time. Cash flow. During this down time during the summer months (middle of June to late August) there will be a decrease in revenues, resulting in the temporary release of two employees, or utilizing other rooms in the center for other uses, such as additional rental space. C.3 Competitive Analysis Competition for education services comes from several sources, the biggest competition being Sylvan Learning Center. According to the Sylvan Learning website, Sylvan offers tutoring in all levels for Math and Reading; they assess students’ needs and create a personal education development plan targeting select math and reading concepts; they offer their own technology for an engaging experience on the iPad; they also offer flexible schedules that fit any busy family schedule. To compete with Sylvan, Step Ahead will heavily market the availability of highly trained staff in each subject area, the inclusion of Writing concepts into the curriculum, the inclusion of technology in the administration of each subject to improve the child’s overall competence, and the partnership with the Kennewick, Pasco, and Richland school districts to ensure focus on helping students achieve proficient or advanced levels according to the State’s Common Core Standards. A second competitor is actually the Kennewick, Pasco, and Richland school districts. Select schools are offering after school programs focused directly on helping students understand the material being taught in the class room. This program is free of charge to students who need the additional attention. This is not a requirement of the school nor is it being offered at every school for every grade level, primarily because the school board cannot fund these programs. While the teachers at Step Ahead can assist with solving homework problems, the focus is on administering Math, Reading, and Writing programs to provide additional concepts that will further the students comprehension in the subject. Another competitor is after school clubs such as the YMCA or Boys and Girls Club of America. These programs are great for children who are succeeding in school and do not require additional attention to meet the State’s Common Core Standards. They provide children with the opportunity to play and interact with other children their own age while being supervised in a safe environment. At Step Ahead, students are being supervised in a safe environment, but they are also learning and growing their minds. A marketing approach to be taken by Step Ahead is that children who require additional help should be enrolled in an â€Å"afterschool program† such as Step Ahead where they will spend time immersed in educational programs. Competition from hotels or reception buildings that host weddings, receptions, and other private events are not considered. In general, the rental of the venue at Step Ahead is not the primary objective, thus marketing the venue against competition is not pursued. While Word of Mouth marketing will be the primary marketing strategy for the venue, the goal is that the income generated by rental of the venue will help cover operating costs of the center. Many people in the area see the need for private and semi-private educational assistant with all grade levels in the Kennewick, Pasco, and Richland school districts. The main trigger for this realization is the lack of students meeting the States Common Core Standards. With awareness of this issue increasing, there is a positive and a negative for Step Ahead. The  positive is that more children will be enrolled into private and semi-private educational services, which means a possible increase in enrollment for Step Ahead, resulting in increased revenue and possible future growth of the business. The negative is that more schools, groups, or qualified individuals will begin to offer more private and semi-private educational services, which means an increase in competition for Step Ahead. D. Market Strategy D.1 The 4 P’s Pricing: The pricing strategy used to determine a price for the services provided by Step Ahead was a variation of Penetration Pricing and Predatory Pricing. Penetration Pricing is when a company sets their prices low to attract customers and gain market share, and then raises the prices once they have a large market share. Step Ahead used the first half of this strategy, which is setting prices low to attract customers and gain market share. Predatory Pricing is known as an aggressive strategy, intended to drive competitors from the market. Step Ahead is not interested in becoming market leader and running other companies out of business. The goal is simply to educate children and raise comprehension to the State Common Core Standard level, while covering expenses. In regard to the mission of the center, profitability is not the number one goal. Profitability, however, is still required in order to continue and expand the business, increasing efforts in providing higher levels of ed ucational services to children. The venue rental prices were set depending on cost of utilities used during these times, the cost of having a Step Ahead staff member on the premises during the event, and generating revenue for covering operating costs of the center. Product: As described previously, the service provided by Step Ahead Learning Center is additional education services. A profound need for higher levels of comprehension and Common Core concept teaching is found in the Kennewick, Pasco, and Richland school districts. Because of this need, the center will offer tutoring sessions at different times throughout the day Monday thru Saturday. Highly trained and qualified teachers will teach one-on-one and semi-private groups (no more than 10 students) on concepts aligning with the State’s Common Core Standards in Reading, Writing, and  Math. Academy of Math, Academy of Reading, and Writing Skills (2nd Edition) are programs distributed through EPS for use by teachers to improve struggling students com prehension in the concepts of Reading, Writing, and Math. The teachers at Step Ahead are trained on these programs and will monitor students’ use of these programs to ensure the highest quality comprehension and learning. A one-on-one teacher will assist a student with their homework upon request, a Reading teacher, Writing teacher, or Math teacher will not provide assistance with homework. Promotion: Promoting education services to mothers, fathers, and grandparents (even college age students with younger brothers or sisters) has been primarily easy. A quality education is easy to market, and if a parent or relative sees that a child is struggling with their education, the first option to consider is additional education services. Methods for promoting the services offered at Step Ahead Tutoring Center include radio advertisements, television commercials, flyers, word-of-mouth, direct mail, Facebook, and blogs. The primary channel for promoting the center is the partnership with the Kennewick, Pasco, and Richland school districts. Teachers, Paraprofessionals, Secretaries, and Principals can promote Step Ahead through word-of-mouth marketing. Flyers posted at each of the schools on a main bulletin board at the front office, or an informational pamphlet sent home with a student’s report card can promote Step Ahead. The biggest promotion for the center to date is the planned grand opening scheduled for August 2014. This event is geared to be a celebration of education and it will include students, parents, grandparents, brothers, sisters, teachers, paraprofessionals, secretaries, principals, donors, and any member of the community devoted to the success of children in their education. Promotion for the event will include television and radio advertisements, flyers, and direct mail to all households in the Kennewick, Pasco, and Richland school districts. A promotional tool to be used will be brochures. These informational  brochures will be given at every consultation, will be available at the front desk, and will be sent to every school is the Kennewick, Pasco, and Richland school districts. The information in this brochure will cover the mission, goals, and objectives of the center, the location of the center with hours of operation, contact information, and session times, a breakdown of cost compared to competitors, and information regarding the highly trained and certified teacher staff. Another promotional tool is a fully functional website for the center. It will include all the information placed in the brochure, plus much more. A staff directory will be included along with links to different online educational tools (learning games, Common Core Standard guides, school board information, school websites, etc.). The website URL is: stepaheadlearningcenter.com. Place (Distribution): Points of distribution for information about the services provided by the Step Ahead Learning Center are found (1) on site in each computer lab, at the front desk, and in the venue, (2) on the website (stepaheadlearningcenter.com), and (3) by phone call or direct mail. All promotional efforts for the Step Ahead Tutoring Center are targeted geographically to reach households in the Kennewick, Pasco, and Richland school districts. While select publications will reach locations outside the intended geographic area, a requirement to enroll in the learning center is enrollment in either the Kennewick, Pasco, or Richland school district. Any enrollment requests received for a student residing outside of these school district boundaries will be referred to a learning center (or equivalent) in their area. D.2 Price List The following prices are for services offered at Step Ahead Tutoring Center. Prices listed are per session. The following prices are for rental of the venue for professional and semi-professional events at the Step Ahead Tutoring Center. D.3 Selling Strategy There are many strengths of the center including: the location in the center of the three school districts which provides easier access for the families living in the area, highly trained and certified teacher staff, and a true focus in further educating students to help achieve the goals listed in the Common Core Standards set forth by the State of Washington. More companies and small business are requiring their employees, vested and entry level, to have a degree or some form of education beyond high school. The center’s mission is to increase the level of education in the area, increasing the number of educated young adults entering the work force. Goal: Further the education in children to assist with increasing the percentage of students testing â€Å"at grade level† or â€Å"above grade level† as defined by Washington State Common Core Standards to 65% by 2016, 70% by 2018, 75% by 2020, 80% by 2021, and 85% by 2022 (and to continually maintain an average of 85% or better). A milestone for this goal, set in 2001 after the â€Å"No Child Left Behind Act† was initiated, was achieved in 2011: 50% of students within the Kennewick, Pasco, and Richland school districts will test â€Å"at grade level† or â€Å"above grade level† in 10 years. Goal: Record, edit, and publish four videos to be posted on the Step Ahead Learning Center website. The videos will show how the teacher staff at the center teaches private and semi-private groups the concepts of Reading, Writing, and Math using technology to administer helpful programs. An HD recorded and latest editing software will be used to capture and edit the videos. The videos will be uploaded to the website by January 2015. Goal: Produce the Information Brochure mentioned earlier to be distributed to Kennewick, Pasco, and Richland school districts and to be sent out by direct mail to households within the school district boundaries. 10,000 brochures should be produced and distributed by the end of September 2014 after the first Washington State Assessment test is administered to every student in the Kennewick, Pasco, and Richland school districts. D.4 Sales Forecast Step Ahead operates under a fiscal calendar year of August 1 to July 31. Following figures are based on expected market conditions. The two year totals are: Fundraising $27,000, Learning Center Sales Revenue $359,000, Venue Rental Revenue $53,400, and Funding from Donors $126,000. It is estimated that fundraising will continue at its current momentum of $5,000 for year one, and increase to $6,000 per month for year two. It is estimated that the center’s sales revenues will increase as the goals and objectives of the center become better known by the residents of the Kennewick, Pasco, and Richland school districts. The forecasted two year revenue for Step Ahead Tutoring Center is $565,400. E. Implementation Strategy E.1 Overall Strategy The center will benefit from its location in the city. It is easily accessible by everyone in the Kennewick, Pasco, and Richland School District Boundaries. The grand opening will be the official launch of the business, set to take place this year in late summer, early fall (2014). During the event, there will be an open house where anyone from the community can take self-tours of the building, viewing all computer labs, reception area, and rental venue. Demonstration tutoring sessions will be taking place during the duration of the event with 10 children who were asked to simulate an actual classroom environment. There will alo be a registration at the reception area for those families that feel their student will benefit from tutoring sessions at the center and wants to sign up immediately. Fundraising will be taking place each month, with the money going to different projects or needs of the center. The fundraiser during August 2014 will be â€Å"First Day Back School Supplies.† Many different businesses from the area have donated back-to-school supplies to the center with the intent that the center would sell these items to raise money for the center. Every Monday thru Saturday in August, back-to-school supplies will be for sale at the center, with registration taking place at the same time. The items that will be on sale for the fundraiser include: Ruled/Unruled Notebook Paper (100 sheets): $1.00 Three-Ring Spiral Notebook (75 sheets): $1.50 Composition Notebook (100 sheets): $2.00 Pencils (package of 10): $2.00 Pens (package of 10): $2.00 Erasers (package of 4): $2.50 Pencil Pouch: $5.00 Three-Ring Binder (1†): $3.00 Backpack: $20.00 Evaluating the success of the center will be determined by two factors: did the business meet the financial goal to be considered a financial success, and did the percentage of students in the Kennewick, Pasco, and Richland school districts test â€Å"at grade level† or â€Å"above grade level† meet the set goal. E.2 Implementation Grand opening date for the Step Ahead Tutoring Center: August 1, 2014. The following is a list of items to be completed and a date that they must be completed by. Scheduled Item Target Completion Date Hire staff Math Teacher Reading Teacher Writing Teacher Private Tutor Teacher Complete Invitation list for grand opening Prepared Invites sent out July 1, 2014 Purchase EPS programs Install programs on each computer Ensure full functionality July 5, 2014 Create 10,000 brochures Deliver adequate amounts to each school in the districts Mail to cover school district boundaries July 10, 2014 Teacher Schedules Create Publish July 15,2014 August 2014 Fundraiser Obtain donated materials from local businesses Send out announcements Ensure staffing plan July 20, 2014 Grand Opening Event August 1, 2014 E.3 Control Plan The overall success of the Step Ahead Tutoring Center will be measured by: (1) the business’ ability to sustain its own operations through Sales, Venue Rental, Fundraising, and Donor Contributions, and (2) the percentage of students who test â€Å"at grade level† or â€Å"above grade level† according the Washington State Common Core Standards is at goal. The following is a table representing student enrollment and the percentage of students â€Å"at grade level† or â€Å"above grade level† from 2001 to 2013. From 2014 to 2022 is a projection of expected student enrollment and how many students will have to test â€Å"at grade level† or â€Å"above grade level† to meet the goal. The milestones set by Washington State are listed in bold. Enrollment Students At/Above Grade Level Year # of Students # of Students % of Students (Actual) % of Students (Goal) 2001 36,540 11,345 31% 50% 2002 35,400 10,456 30% 50% 2003 36,480 11,597 32% 50% 2004 37,919 12,679 33% 50% 2005 39,010 14,044 36% 50% 2006 41,111 15,622 38% 50% 2007 39,524 16,995 43% 50% 2008 38,125 16,775 44% 50% 2009 39,867 18,737 47% 50% 2010 42,985 21,063 49% 50% 2011 43,798 21,899 50% 50% 2012 40,288 22,561 56% 55% 2013 40,210 24,930 62% 60% 2014 41,014 25,429 62% 62% 2015 42,224 26,601 63% 63% 2016 45,914 29,844 65% 65% 2017 39,174 26,638 68% 68% 2018 38,765 27,136 70% 70% 2019 40,255 29,386 73% 73% 2020 39,782 29,837 75% 75% 2021 38,579 30,863 80% 80% 2022 43,814 37,242 85% 85% The first milestone, achieving a 50% pass rate by 2011 as determined by the Washington State Common Core Standards, was set in 2001 following the initation of the No Child Left Behind Act of 2001. This milestone was achieved. The second milestone will occur when a 65% pass rate has been achieved. Annual tracking (using a table such as this) will allow measurement of progress so marketing can be adjusted to the needs of the students in the area. There are several benefits of the center, including the monthly contributions from donors in the area who share the same dedication in seeing children succeed in education. Successful fundraising will raise $52,000 in the first two years to cover the daily operations of the center, including utilities and salaries. Rental fees are determined by the cost of utilities and salary during the reservation of the venue for a professional or semi-professional event. F. Financial Statement and Projections F.1 Revenue and Cost Estimate The following is a projection for the Step Ahead Tutoring Center’s first year in business: F.2 Forecasted Profit and Loss Statement The following is a projection for the Step Ahead Tutoring Center’s first year in business. Sales Revenues include Fundraising, Venue Rental, Sales, and Donor Contributions. Expenses include Utilities, Software, and Salaries (four teachers and owner), starting in August 2014. F.3 Forecasted Balance Sheet The following reports the Projected Balance Sheet for Step Ahead Tutoring Center after their first year of business: G. Financial Report G.1 Financial Projections The assumptions made in estimating the projected revenues in the prior section was based on expert judgement from past fundraising experience, anticipated demand for venue rental (based on community interest), and the cost of each private and semi-private tutoring session. Outside donor contributions are consistent each month during the first year and second year of operations. Projections for fixed expenses (Utilities) came from estimates provided by the building architect. G.1a Breakeven Point The following shows that the Step Ahead Tutoring Center will achieve a breakeven point in the fifth month of the first year. G.1b Financial Position After analyzing the estimated revenues and expenses for the first year, the company will be in a good financial position at the conclusion of operations on July 31, 2015. During the first year, the center will have $50,900 in revenue. The center would not be self-sustaining without the contributions from donors and the fundraising efforts. Sales are in line for the needs of the center during the first year. After successfully launching a website for the center and continual marketing efforts throughout the year, great awareness and a strong reputation will be build by the end of the firsr year. During the second year, further sales growth is planned with the addition of two staff members and the need to purchase replacement utilities along with additional software programs. The center will be self-sustaining without the requirement of donor contributions and fundraising efforts during the second year. G.1c Capital/Investment Needs The company will receive a $10,000 Capital Investment from Xxxxxx Xxxxx to assist with marketing the launch of the center. Step Ahead Learning Center’s website and email program have been developed prior to company planning by the owner. Using â€Å"in-house† resources to develop a product is much less  expensive then contracting the work through an outside vendor. The center is seeking a total of $20,000 to complete a fifth fully functioning computer lab (computers, projector, chairs, desks) plus on-going contributions to further assist with the incorporation of advancing technology. Donors should be prideful in knowing they helped create a better community through the higher education of children in the area, helping thousands of children to have a better future, allowing them to enter the work force better educated with high, attainable goals. References Ginsburg, Leinward, and Decker. (n.d.). Office of superintendent of public instruction. Retrieved from http://www.k12.wa.us/CoreStandards/Mathematics U.S. department of education. (2010). Retrieved from http://www2.ed.gov/policy/elsec/leg/esea02/index.html EPS literacy and intervention. (2014). Retrieved from https://eps.schoolspecialty.com/ Sylvan learning. (2013). Retrieved from http://www.sylvanlearning.com/

Weber’s social psychology and tonnies gemeinschaft

Weber was one of the first modern thinkers who attempted to evolve a rational perspective in understanding social phenomenon. He perpetually fostered the theory of objectivity in all human action. Thus he often states that in all sciences where human action is involved it is essential that those occurrences which are without subjective meaning should be given priority. (Weber, 1994). He frequently contended that without the basic form of a thing, its physical quantity, it had literally no meaning. He emphasized that from birth to mortality it is facts that dictated human action. Weber went to the extent of indicating that even those facts which were psycho physical or social including reactions of individuals should be understood by taking into account the data within. Thus while Weber disavowed the use of psychological methods in society, there is an implicit social psychology in Weber’s work.   This is evident through an in depth analysis of his works which indicate many hints of social psychology implicit in the subjective understanding of phenomenon, in the functioning of public bodies and the concept of charisma. The first indication of the same is his distinguishing understanding of observable and non observable phenomenon. While understanding of observable phenomenon is easier, he indicates that there is another type of recognition that is explanatory in nature. This comprises of actions and emotions that are displayed by individuals in society over incidents which cause rage, joy, jealousy, pride and so on, in which the motives are not rationally explainable and for which a subjective meaning for the action may have to be sought as an intended meaning. Thus for correct interpretation of an event or a fact he denotes that it is essential to understand the covert motive behind that act or event and link one to the other. The motive is the subjective part of the meaning which can be found not just in the factual display but would be in the psycho social content of the message that each is attempting to convey. The social psychological context of Weber’s views is further crystallized when he explains the functioning of public bodies. These need to be treated as individuals when they are performing normal cognitive purposes such as juristic and should have the same rights and duties. In subjective interpretation these are considered as sociological formations, the resultants of collectivities arising from constructs from other disciplines. (Weber, 2005). Thus these organizations become the epitome of social action of individual persons in collectivity and the psychological influence cannot be undermined in their actions. The final interpretation of the impact of psychology on sociology in the works of Weber is found in his concept of charisma, which he states as psychic contagion and creates a number of social processes which are understood only in terms of subjectivities in small fragments of transfer from biological interpretation. This is a minor concession that Weber attempts to make towards accepting non scientific phenomenon as a basis for understanding human social behavior. Toennies considered that change is an intrinsic part of human nature. Change comes from the two facets of human nature one that is dialectical and the other that is contradictory. Thus human evolution as per Toennies has passed through various stages of individualistic and communal feelings which are shared with others. Individualistic strain is stronger in trade and politics and is the lowest in science. These are the concepts of evolution aptly summarized in two German words of gemeinschaft and gesellschaft.   (Toennies, 1954). Toennies society evolved from a social context in which human beings were enemies of each other and extensive law was essential to preserve order. Gradually communal life gained primacy and order overcome anarchy. However Tonnies indicates that this order in turn led more people to come together with the aim of gaining prosperity which is again as per him a sign of the class struggle which destroys society that is being transformed. Thus the cycle seems to continue interminably. The essence of Tonnies process of evolution of Western civilization lay in the two phases of being communal to being associative. The Gemeinschaft or communal in German was characterized by geographically isolated communes where all members virtually appeared to of the same stock, lived by tradition and maintained consanguine ties within the families. Labor was cast on pre industrial mode without any division and there was greater emphasis on primary relationships based on the importance of status and a respect for sacredness. This phase lasted till the entry into the industrial age when from small commune’s mass heterogeneous groupings of people emerged. This was the associative or Gesellschaft mode of social living.  Ã‚   There was greater geographic mobility as more and more people mixed with each other, tradition declined and heterogeneous relationships developed. Conjugal ties were greatly emphasized during this period and there was a division of labor. Status was not bestowed on people due to birth but due to their own achievements. There was greater dependence on secondary relationships and building a secular society. These two stages in which human societies evolved are indicative of the industrial and the post industrial World. Toennies theme was further elaborated by Emile Durkheim who indicated how forms of Gemeinschaft and Gesellschaft emerged. The homogeneity and lack of division of labor were attributed to the pre industrial society. The cohesiveness of tribalism to Tonnies was a mechanistic mode of congruity. Collective conscience and representations through means such as common flag were another form of community feeling and provide indication how it developed over the years. However as society grew, an heterogeneous sense of bonding developed into what Tonnies has described as the Gesellschaft in which more and more relationships were secondary and impersonal. In some forms slavery and feudalism is a part of the community that existed in the pre industrial age and was only eliminated after the industrial age came to dominate the human activity spectrum. The industrial capitalist society also greatly revolutionized social conditions as the capitalist forces attempted to expand beyond their boundaries in search of trade so did the assimilative values were transferred between different societies which mingled with each other. Reference: 1.Toennies, F. (1957) Community and Society. East Lansing, MI. 2.Weber, Max. (1999). Sociological Writings. Edited by Wolf Heydebrand, published in 1994 by Continuum. Transcribed: by Andy Blunden in 1998, proofed and corrected 1999. 3.– (2005). The Protestant Ethic and the Spirit of Capitalism. 1905. Translated by   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Talcott Parsons and Anthony Giddens. London : Unwin Hyman.      

Honesty And Integrity Essay Sample Research Paper Example

Honesty And Integrity Essay Sample Research Paper Example Honesty And Integrity Essay Sample Paper Honesty And Integrity Essay Sample Paper Essay Topic: True Grit Essay on Honesty and integrity Honesty and integrity are defined as qualities that allow an individual to do the right thing as often and as much as possible, and when they have done the wrong thing they admit to what they have done. Honesty is the sticking to the facts and truthfulness. To perform honestly would be: to tell the truth, to be able to be trustworthy, to not cheat and to be true to yourself. Honesty is doing the right thing, integrity; following through and being able to be counted on, trustworthy; you will not take credit, money or rewards for things you didn’t perform or do, fairness/ honor; meaning what you say what you mean, and finally you will act and explain yourself as you truly are, genuine. When a person is dishonest they will act in a dishonest manner. Honesty and integrity are extremely important aspects or character traits that will earn respect and honor, if used. Disregarding them would be a mistake, making it very hard to get by throughout life. And if a habit of doing the right thing is made, lying would absolutely not be necessary in my life. Honesty and integrity also have a meaning for me. I will do my best not to do the wrong thing but I have chosen to do the right thing for me to be honest, I will tell the truth to my parents, teachers, friends and anyone I speak to or come in contact with. Telling the truth, no matter what the consequences are, in the long run it is for the better. I have owned up to my mistakes, such as walking off with a cell phone, rather than being honest and asking for it. Integrity is how somebody lives their life. In this life we live, we face choices every day that only we can answer. We decide how we run our own lives, and the way we run them defines us. It’s doing the right thing versus the wrong thing. People, if nothing else, can always have their pride, their integrity. It is something that means a lot to some people and then nothing to others. The ones who value their integrity highly are the good people in this world, and the opposite is true for those who do not value their integrity. Honesty and integrity create the foundation of trust. When a person loses his or her trustworthiness, it is impossible to have healthy personal or our relationships. When we lose our credibility, we lose a critical portion of ourselves. Trustworthiness and credibility are based upon honesty and integrity and these are the key values in our lives. As you can see from the definitions above, honesty involves being truthful in word and behavior. Integrity means having your insides match your outsides. This means that your behavior reflects those values that you say you believe in. The more honesty and integrity you have the less anxiety and stress you will suffer. When your behavior doesnt reflect your feelings, you will experience lower self-esteem. You wont feel very good about yourself. So, in addition to affecting yourself you also affect your relationships with family and friends. When viewed this way, integrity is the value we place on ourselves. Do we value ourselves and our peace of mind enough to be honest in word and behavior? When thinking about our honesty and integrity. They are my greatest asset. I feel that as a person I need to treat everyone with dignity and respect. It is up to me to see that this really happens. It is up to me to provide the integrity. I was told by my Parents that one of the most important ways to show integrity and honesty is to be truthful to those who are not around. When you are able to do this, you build the trust of those who are around you. Suppose you were talking with a friend and were bad mouthing another person in a way that you wouldnt dare do if that they were around. Even though your friend may be in the conversation, what do you think he/she is thinking about you and about you? They are probably thinking that if you ever have a falling out with them, you will be talking behind their backs with someone else. That person now knows your nature: youll be nice to people to their face but be rude of them behind their back. How do they know this? Because they have seen you do it! Your integrity is lost. Or suppose you are talking with another person and you tell him/her something someone else had shared with you in confidence. In an effort to build a relationship with that person, you tell their secret. Betraying another person does not build trust with another person. It would be showing your lack of integrity and therefore destroy the illusion of trust you were trying to build. Honesty and integrity sometimes require being confrontational. Sometimes it means standing alone in your beliefs and behavior. Confrontation takes courage. Many people would prefer to take the path of least resistance. They would rather submit to gossip, betraying confidences and dishonesty than to stand up for what they say they believe in. But in the long run, you will be more trusted, respected and even loved if you are honest and kind to others. Work to be an authentic person. Work to live a truthful, integrated existence. Carefully evaluate your values and live by them.

Free Essays on The Atomic Bomb And World War II

â€Å"The names Hiroshima and Nagasaki are known around the world – yet most people remain ignorant of the reality and the meaning of atomic destruction.† (Hiroshima 3) A controversy exists over the use of the atomic bomb to end World War II. Many people believe that the atom bomb should have been dropped. It reduced the number of casualties that took place. Also, it required much less time than an all-out invasion. The Atomic Bomb August 6th, 1945, 70,000 lives were ended in a matter of seconds. The United States had dropped an atomic bomb on the city of Hiroshima. Today many argue over whether or not the US should have taken such a drastic measure. Was it entirely necessary that we use such a devastating weapon? Yes, it was. First, look at what was going on at the time the decision was made. The U.S had been fighting a massive war since 1941. Morale was low, and resources were at the same level as morale. However, each side continued to fight, and both were determined to win. Obviously, the best thing that could have possibly have happened would have been to bring the war to a quick end, with a minimum of casualties. â€Å"Those who dropped the first atomic bomb worked thereafter to demonstrate its destructive powers and to justify its use as a way of ending the war quickly so as to limit the number of combat casualties.† (Hiroshima 3) What would have happened had the A-bomb not been used? The most obvious thing is that the war would have continued. U.S forces, therefore, would have had to invade the foreign island of Japan. Imagine the number of casualties that would have occurred if this invasion had taken place. Also, our forces would not only have to fight off the Japanese military, but they would have to defend themselves against the civilians of Japan as well. It was also a fact that the Japanese government had been equipping the commoners with any kind of weapon they could get their hands on. This means a... Free Essays on The Atomic Bomb And World War II Free Essays on The Atomic Bomb And World War II â€Å"The names Hiroshima and Nagasaki are known around the world – yet most people remain ignorant of the reality and the meaning of atomic destruction.† (Hiroshima 3) A controversy exists over the use of the atomic bomb to end World War II. Many people believe that the atom bomb should have been dropped. It reduced the number of casualties that took place. Also, it required much less time than an all-out invasion. The Atomic Bomb August 6th, 1945, 70,000 lives were ended in a matter of seconds. The United States had dropped an atomic bomb on the city of Hiroshima. Today many argue over whether or not the US should have taken such a drastic measure. Was it entirely necessary that we use such a devastating weapon? Yes, it was. First, look at what was going on at the time the decision was made. The U.S had been fighting a massive war since 1941. Morale was low, and resources were at the same level as morale. However, each side continued to fight, and both were determined to win. Obviously, the best thing that could have possibly have happened would have been to bring the war to a quick end, with a minimum of casualties. â€Å"Those who dropped the first atomic bomb worked thereafter to demonstrate its destructive powers and to justify its use as a way of ending the war quickly so as to limit the number of combat casualties.† (Hiroshima 3) What would have happened had the A-bomb not been used? The most obvious thing is that the war would have continued. U.S forces, therefore, would have had to invade the foreign island of Japan. Imagine the number of casualties that would have occurred if this invasion had taken place. Also, our forces would not only have to fight off the Japanese military, but they would have to defend themselves against the civilians of Japan as well. It was also a fact that the Japanese government had been equipping the commoners with any kind of weapon they could get their hands on. This means a...

The best ways to cut down time-to-hire [INFOGRAPHIC]

The best ways to cut down time-to-hire [INFOGRAPHIC] Advancements in technology have transformed recruitment in many ways. Now, you can easily leverage technology and tools to decrease your time-to-hire.However, there are still some companies that take a lot of time to identify and hire the right candidates. Many recruiters struggle to find top talent who are a good fit for their open job positions.Studies have found that only around 30% of companies are able to fill their open jobs within 30 days. The rest take up to four months to close their positions.Most candidates prefer companies that have a quick and efficient hiring process. You might be surprised to learn that 57% of job seekers lose interest in a company if they have a lengthy hiring process.If you don’t want to lose top talent, take a look at the following strategies. They can help you decrease your time-to-hire and close positions quickly.hbspt.cta.load(2785852, '9e52c197-5b5b-45e6-af34-d56403f973c5', {});Recruit via social mediaRecruiters can use social media platf orms like Facebook, LinkedIn, and Twitter to source quality candidates. These platforms can help you identify, approach, and recruit top quality candidates for your company in less time.You can run recruitment ads on your social media accounts to attract people who might be interested in your job openings. This method can help garner quite a few responses to your ads in a short time.Interview candidates remotelyRecruiters can speed up their time-to-hire by organizing online interviews through video calling platforms like Skype. It can help you save time as you don’t need to visit other cities to recruit people or ask them to visit you.You can also record your conversations for further screening. This will enable you to review your candidates’ qualifications as well as soft skills. You can select candidates who are a good fit for your open jobs.Leveraging technology can help you cut down your time-to-hire to a great extent. The following infographic can help you learn s ome more strategies to help you hire quickly.Image courtesy: CandidateRewardsAbout  the  author:Alex Miles is a PR specialist for Candidate Rewards TotalRewards Software which is a unique candidate experience software that enables companies to communicate the true value of their offer to candidates. She helps brands reach wider audiences and build good reputations with well-nurtured, cooperative relationships.Social accounts:LinkedIn, Twitter, YouTube

Ethics Review Procedue Assignment 1 Essay Example | Topics and Well Written Essays - 1000 words

Ethics Review Procedue Assignment 1 - Essay Example The following discussion attempts to create an understanding of ethics review procedure while documenting all information obtained regarding the process. This paper addresses health insurance policy fraud in the novel, â€Å"Rainmaker† in order to find avenues for developing ethical review decisions. Health insurance policy is a contract between insurers and the insured that in the event insured falls sick all medical bills are paid by the insurer. Many nations are adopting collective health insurance policy in order to enhance equity in the provision of healthcare to ensure a healthy economy and improve economic growth and development. Nonetheless, many unethical people have engaged in fraud through health insurance policies. Being ethical does not only mean engaging in rightful activities but also conforming to requirements of law, standards of behavior, and religious beliefs. Health insurance policy fraud is an unethical conduct as it endangers someone’s life other than acting against requirements of health laws, rules, and regulations. Grisham John’s book â€Å"The Rainmaker† revolves around legal intrigues coupled with highest level of corporate greed. A humble and poor family sues an insurance company for fraud resulting into the son’s death. The company denied the family their insurance claim for funding bone marrow transplant. The family is represented by Rudy Baylor, a jobless young lawyer determined to use this case as a stepping stop into law fraternity. Rudy has been forced to take up the case facing it off with one of the most powerful lawyers in the region, Leo Drummond. Even though Rudy has passed his Tennessee bar, he has never argued before a judge and jury. After the trial process it is decided that the plaintiff is right though they are not paid since the insurance company is declared

Which theories are most effective in explaining the global politics of Essay

Which theories are most effective in explaining the global politics of the environment - Essay Example The main literature on global governance and states is embedded in the international relations theories of the global politics of the environment. In addition, the global politics of the environment emphasis the ecological impact of the global political economy in the politics of corporations, trade, growth, financing and consumption. The field of global politics of environment demonstrates the literature on the environmental security, civil societies, ethics and global governance (Kutting 2011, p.126). The above broad definition of the global politics of the environment suffers various challenges since it requires a lot of time and intellectual flexibility of the analyst. For a period of 150 years, global politics of environment have been part of the world’s agenda. Various nations debated on the effective use of national lands and therefore, the impacts of environmental and industrialization has increased. In addition, the field of environmental politics has expanded its ran ge and it covers a wide range of political action, which ranges from the decisions on the local level land use to the global controls over the emissions of carbon dioxide. As a result, the study of global politics of environment is comprised of various issues across all political arenas. There are various tools used to explain the topic of global politics on environment and some of the intellectual tools range from the legal studies to the geospatial analysis. This essay seeks to explain the effective theoretical approaches, which are used to explain global politics of the environment and the various key research topics in environmental politics. Notably, there is no specific definition of environmentalism. Reasonably, environmentalism is defined by various informal frames, which are in different policy fields. Therefore, environmental politics is exercised in varying communities and each of the community focus on specific aspects of the global politics of the environment. The

Law of International Dispute Resolution Essay Example | Topics and Well Written Essays - 3750 words

Law of International Dispute Resolution - Essay Example The Treaty of Rome, in establishing the EEC in 1958, conceptualized a dynamic Europe to be an integrated regional economic and political union, "providing governance for a common market and organizing the steady growth of economic interdependence between the Member States". This new European environment which sharply defied the prevailing Westphalian state model - based on territoriality and autonomy - sought to engage states in an "international contractual arrangement that establishes authority structures superseding territorial boundaries and transgressing autonomy". Such a task was achieved by the European Court of Justice (ECJ) through the constitutionalisation of the Treaty of Rome, consequently cementing the "legal foundation for an integrated European economy and polity" and by the subsequent Treaties that followed. The most significant feature of the European Court of Justice is undoubtedly the doctrine of supremacy of Community law, which has continued to be the cause of much confusion and controversy regarding its actual Treaty position and entailment. The EC Treaty does not expressly provide for supremacy - there is no Article which clearly states that Community law is supreme over the national laws of the Member States - however, certain Articles of the EC Treaty impliedly require supremacy to be in effect. I will argue that in order to fulfil the main objectives of fostering integration stipulated by the Treaty of Rome, Community law requires supremacy of the ECJ which is provided through the interpretation of the European Community Treaties and case laws - whether categorically imposed or not. The need for an effective and uniform EC law applying within national legal orders in compliance to a voluntary limitation of sovereignty by Member States is critical to the concept of integration. By considering the fact that supremacy is ultimately perceived throughout national courts to be a monolithic holy concept which bears tremendous implications if removed or limited, the question is then raised as to how Member States receive the 'supreme nature' of Community Law. In attempting to clarify the need for a supreme legal authority for integration, I will examine the supremacy of EC law and state its Treaty position with particular emphasis on significant case-laws that have shaped the supremacy debate. Furthermore, I will observe the Constitutionalisation of the Treaty system, looking at the interplay of the doctrine of direct effect and doctrine of supremacy; under what conditions Member States might be provoked to challenge the authority of the ECJ; the expanding competence of the ECJ which now includes a political and judicial interplay of decision-making; and conclude with a look at what the Constitutional Treaty would have signified in terms of legalizing the doctrine of supremacy and how the rejection has started questioning whether the Community law should be considered above and beyond national laws and if it has gone too far already. The role of the European Court of Justice in developing the legal means for the integration process and constructing a constitution from the Treaty of Rome

Simple Network Management Protocol Essay Example | Topics and Well Written Essays - 500 words

Simple Network Management Protocol - Essay Example For instance, network operating on SNMP will be associated with three components i.e. managed devices, agents and network management system (NMS). A managed device can be any node configured with SNMP within the network. The primary task of these managed devices is to perform information management in order to publish the information on the NMS (Protocols guide: TCP/IP protocols: Application layer protocols: SNMP: Simple network management protocol. 2007). Example of managed devices includes routers, hubs, switches etc. Moreover, an agent is considered as an application that is installed in a managed device. In addition, an agent also translates information that will be compatible with SNMP. Furthermore, NMS publish information related to performance, power and any conflict that may occur between these managed devices on the network. Currently, there are three versions of SNMP, these versions share some commands and features that are described in the below table (Protocols guide: TCP /IP protocols: Application layer protocols: SNMP: Simple network management protocol. 2007): Management information base (MIB) is a component of SNMP that assist network engineers and managers to monitor the network functionality via interfaces. For instance, if an organization is developing a new application that will be administered remotely, the developer will integrate a MIB within the application. The MIB will illustrate information and variables for generating alerts (SNMP overview, n.d). Moreover, RFC1213-MIB is also referred as MIB 2, it is compatible with all SNMP agents that may operate on TCP/IP supported devices. The MIB-2 management group is essential, as SNMP supported devices must support MIB-2, in order to work adequately (A closer look at MIB-II (essential SNMP, n.d)). The MIB file hosts a sketch that is associated with the object hierarchy on the network device along with ID of the object i.e. OID, permissions and syntax for every single variable.  

Adverse Impact & Business Necessity Essay Example | Topics and Well Written Essays - 500 words

Adverse Impact & Business Necessity - Essay Example This impact is more inclined on the job side, may be through selection for a job, promotion, hiring amongst others. Landy (2005) indicates that adverse treatment is different from adverse impact. Adverse treatment refers to a form of discrimination that takes place when a particular group of individuals are actually treated in a different way, as opposed to another group (Mathis & Jackson, 2008). One group in the workplace is favored. At times, the form of discrimination is intentional, at times it is not, but all in all the discrimination is palpable. Landy (2005) gives an example of adverse treatment whereby the Blacks’ rules and rights are violated, but the same does not take place in the case of the whites. The Blacks, in this case, are a discriminated lot. This, in essence can be discussed negatively in an illegal point of view. According to Mathis & Jackson (2008), business necessity refers to a move by the organizations to come up with safe and effectual operations in the organization that are geared to ensuring that the organization is run in a reasonable and free way. It is of essential nature that the employers have the required requirements to be in a position to impart the same on the employees, with a lot of legal inferences on this conception. Business necessity allows for safe and successful operations by the employers, in the case of application to equal employment prospects. With the obligatory educational credentials by the employers, Mathis & Jackson (2008) indicate that they are able to carry out the required tasks that are correlated to the job. It is probable, in this case, to make sure that there are just employment opportunities for all employees, with the emphasis of non-retaliatory job practices, and other bona fide job credentials. Business necessities and job relatedness are highly correlated. In this case, employers work in line with the stipulated rules and regulations that govern employee

Philemon Essay Example | Topics and Well Written Essays - 1000 words

Philemon - Essay Example Paul is therefore writing against the backdrop of Onesimus willing to return to Philemon, and thus, the need for this personal appeal to Philemon to accept Onesimus as a Christian brother (1:16) (Jason, 2010). Just as Betz (2004) observes, Apostle Paul writes with a lighthearted tone, but tactfully and with clever wordplay (1:11), to win Philemon’s willingness. Paul organizes the appeal as was prescribed by ancient Romans and Greeks by: building a common ground (1:4-21); persuading the mind (1:11-19); and appealing to emotions (1:20-21). It is interesting that Onesimus’ name is not mentioned until rapport is built between Paul and Philemon (1:10). The appeal is also made at the end (1:17). As has already been roughly mentioned in the introduction, Apostle Paul is writing to Philemon who is a Christian in the church in Colosse. It is plain that Philemon is a slave master and that there are others in the church with similar status in the same church, according to Colossians 4:1. Onesimus, one of Philemon’s slaves, had stolen from Philemon his master and ran away (v. 18). The import of Onesimus’ act is that it amounts to capital offence under Roman law. As a fugitive, Onesimus happens upon Paul in his ministry and becomes a Christian (v.10). After his stint with Apostle Paul, Onesimus is willing to return to his master, Philemon. For this purpose, Paul makes a concerted appeal to Philemon to accept back Onesimus as a Christian brother (1:16). According to Gromacki (2008), the main addressee in the epistle is Philemon, Onesimus’ master. Again, as already stated, the main intention or purpose of Paul’s address to Philemon is to have him accept Onesimus, his runaway slave back as a Christian brother (v. 16). Paul does this by using several logical strategies which are also subthemes of Paul’s address. One of the underlying themes that Paul uses to convince Philemon is that just as

Adverse Impact & Business Necessity Essay Example | Topics and Well Written Essays - 500 words

Adverse Impact & Business Necessity - Essay Example This impact is more inclined on the job side, may be through selection for a job, promotion, hiring amongst others. Landy (2005) indicates that adverse treatment is different from adverse impact. Adverse treatment refers to a form of discrimination that takes place when a particular group of individuals are actually treated in a different way, as opposed to another group (Mathis & Jackson, 2008). One group in the workplace is favored. At times, the form of discrimination is intentional, at times it is not, but all in all the discrimination is palpable. Landy (2005) gives an example of adverse treatment whereby the Blacks’ rules and rights are violated, but the same does not take place in the case of the whites. The Blacks, in this case, are a discriminated lot. This, in essence can be discussed negatively in an illegal point of view. According to Mathis & Jackson (2008), business necessity refers to a move by the organizations to come up with safe and effectual operations in the organization that are geared to ensuring that the organization is run in a reasonable and free way. It is of essential nature that the employers have the required requirements to be in a position to impart the same on the employees, with a lot of legal inferences on this conception. Business necessity allows for safe and successful operations by the employers, in the case of application to equal employment prospects. With the obligatory educational credentials by the employers, Mathis & Jackson (2008) indicate that they are able to carry out the required tasks that are correlated to the job. It is probable, in this case, to make sure that there are just employment opportunities for all employees, with the emphasis of non-retaliatory job practices, and other bona fide job credentials. Business necessities and job relatedness are highly correlated. In this case, employers work in line with the stipulated rules and regulations that govern employee

Article of Capital Budgeting Survey Essay Example for Free

Article of Capital Budgeting Survey Essay This research is motivated by two major factors: (1) the  over twenty year hiatus since the last thorough review ofthe capital budgeting survey literature, and (2) past appeals to the finance academic community by researchers to explore  neglected areas ofthe capital budgeting process. In response, and using a four-stage capital budgeting process as a guide, the authors review the capital budgeting survey literature  from 1984 through 2008 and find that some ofthe neglected  areas have infact been directly addressed. Unfortunately, the most prevalent focus of capital budgeting surveys continues  to be that ofthe selection stage. As a result, many areas ofthe capital budgeting process still remain relatively unexplored, providing numerous survey research opportunities. This research effort is motivated by two tnajor factors: 1)  the twenty year hiatus since the last thorough review of the capital budgeting survey literature, and 2) past observations and appeals made to the finance academic community by  fellow researchers to explore neglected areas of the capital budgeting process through more focused and directed survey  research. Richard M. Burns is a Professor of Finance at the University of Alabama at Birmingham, AL Joe Walker is an Associate Professor of Finance at the University of Alabama at Birmingham, AL. The authors wish to thank the Editor and the anonymous referee for their many helpful comments and suggestions. 78 The first factor stands on its own as justification for an update of the capital budgeting survey literature. The last comprehensive reviews were made by researchers Scott and Petty (1984) and Mukherjee (1987) over twenty years ago. Regarding the second factor, almost three decades ago, Kim (1979) noted that too much emphasis was being placed on methods of ranking and selecting capital budgeting proposals. Scott and Petty (1984) also noted the disproportionate (unjustified) amount of time [spent] on a particular stage (financial analysis and project selection) Further, Gordon and Pinches (1984) generalized this complaint by arguing that the capital budgeting process must be viewed in its entirety. Mukherjee (1987) agreed that further survey efforts need to be devoted to understanding the entire process. To address these two factors, the authors have provided a current review of the capital budgeting survey studies over the past twenty-four years. The results are reported in a four-stage capital budgeting framework that allows a more detailed and clear assessment of the appeals by past researchers. As a result, fertile areas for future applied research in the area of capital budgeting survey work are more easily identified and summarized. The organization of this paper is as follows. In Section I a four-stage capital budgeting process will be identified and used throughout the balance ofthe paper. It provides a useful framework to evaluate in more detail the most prominent capital budgeting survey literature reviews of the past, to highlight neglected areas of capital budgeting research, and to organize past appeals for future research in this area. In Section II this four-stage process will also be used to describe the procedures used in performing the capital budgeting 79 BURNS WALKER CAPITAL BUDGETING SURVEYS: THE FUTURE IS NOW survey literature update over the 1984-2008 period. Section  III will continue to use this framework to present the detailed findings while Section IV will provide an overall summary.  Finally, Section V will present conclusions, comments, and  insights for future survey research. I. Past Reviews and Appeals appears on an executives desk and all that is needed is for the manager to choose the project(s) with the highest expected payoff. However, as most managers quickly learn, this is not the case. Further, once projects are chosen, the evaluation  of an individual projects subsequent performance  is usually either ignored or often inappropriately  handled.  Our contention is that the capitalbudgeting process must be viewed in its entirety,  and the informational needs to support effective  decisions must be built  into the firms decision  comprehensive reviews  support system. In the corporate finance  capital budgeting survey  literature  the  capital  The last budgeting process has been  were made by researchers Scott  described in terms of four The two most significant stages: 1) identification, attempts to assess the and Petty (1984) and Mukherjee 2) development,  3)  balance of research among  (1987) over twenty years ago.  selection, and 4) control.  these four stages were those  The identification stage  of Scott and Petty (1984)  comprises the overall process of project idea generation and Mukherjee (1987), both of which occurred well over including sources and submission procedures and the twenty years ago.^ Scott and Petty provided a synthesis of earlier surveys of  incentives/reward system, if any. The development stage involves the initial screening process relying primarily large American firms and organized their analysis based on a upon cash flow estimation and early screening criteria. The three stage classification: 1) project definition and cash flow selection stage includes the detailed project analysis that estimation 2) financial analysis and project selection, and results in acceptance or rejection of the project for funding. 3) project implementation and review. Citing Gitman and Finally, the control stage involves the evaluation of project Forrester (1977), they noted that: project definition and cash flow estimation is performance for both control purposes and continuous considered the most difficult aspect ofthe capital improvement for future decisions. All four stages have budgeting process. The financial analysis and common areas of interest including personnel, procedures, project selection stage, which receives the most and methods involved, along with the rationale for each. attention in the literature, is considered the least All four stages are critical to the overall process, but difBcult ofthe three stages   the selection stage is arguably the most involved since it includes the choices of analytical methods/techniques used, Also covering surveys of large American corporations, how the cost of capital is determined, how adjustments for Mukherjee (1987) agreed that there had been too much projects risks are assessed and reflected, and how, if relevant, survey focus on the selection stage and not enough on the capital rationing affects project choice. The selection stage other stages as well as the overall capital budgeting process. has also been the most investigated by survey researchers, Paraphrasing that papers recommendations, it called for particularly in the area of selection techniques, resulting in more research into specific questions relevant for each stage. a relative neglect ofthe other stages. This in turn has led to For example, in stage 1, future surveyors were urged to appeals to future researchers to consider the other stages in investigate the reward systems, procedural aspects, and the their survey research efforts. As Gordon and Pinches (1984) organizational structure ofthe firm. In stage 2, more research note: was suggested on the topics of divisional vs. corporate Most of the literature on the subject of capital biases, strategic considerations, cash flow estimation budgeting has emphasized the selection phase, details, data details, cannibalization, risk, and inflation. giving little coverage to the other phases. Instead, Even within the more widely-studied Stage 3, neglected it is usually assumed that a set of well-defined capital investment opportunities, with all of the informational needs clearly specified, suddenly ^ o t e that these two reviews are only three years apart based on publication See Gordon and Pinches (1984) and Mukherjee (1987). Scott and Petty (1984) use a similar 3-stage process. It is interesting to note, however, that an even earlier survey by Gitman and Forrester (1977) had used a 4-stage analysis. date, and that the latter does not cite the former, likely due to publication lags. As noted in the procedures section, this paper uses the Mukherjee format. Furthermore, the title of this paper derives from Mukherjees title. 80 areas were identified such as the rationale for the various methods used, how firms compute their cost of capital, the low rate of risk recognition, the associated low rates of risk adjustment and assessment sophistication, capital rationing (and the low usage of linear programming), and the details of authorization levels. Finally, with regard to Stage 4, more research was encouraged into the details of performance evaluation, how the company follows up on such evaluation, the details of expenditure control procedures, and the reward system for performance. How well these appeals have been answered with subsequent survey research is the primary focus of this paper. In the next section the authors describe the procedures employed to assess the effectiveness of these appeals made over twenty years ago. II. Procedures Consistent with the reviews by Scott and Petty (1984) and Mukherjee (1987), the following criteria were used to choose capital budgeting survey articles for inclusion in this review: the surveys had to involve large US firms, they had to be broad-based (not focused on one particular industry), and they had to be published in mainline academic journals post-1984. Using these criteria resulted in the selection of the nineteen capital budgeting surveys included in Figure 1. The Figure provides, in chronological order, the survey year (which in all cases differs from the publication year), authors, research method, usable responses and the audience surveyed. Each of these 19 survey articles was then thoroughly examined in an effort to identify the stages and areas within each stage that the survey covered. The results of this process are reported in Figure 2 and consistent with Mukherjees (1987) chronological ordering in a tabular form indicating areas of investigation within the four stages ofthe These more specific questions are largely paraphrased from Mukherjee (1987) and are not fully exhaustive. The interested reader is, of course, encouraged to read this very thorough article in its entirety. †¢Ã¢â‚¬ ¢The initial search using Proquest (ABI Inform) specifying capital budgeting surveys in scholarly journals after January 1, 1984, yielded over two hundred results. However, the great majority were published in the non-mainline journals, including many strictly practitioner (trade journal) outlets and /or were focused on a particular country or industry and thus eliminated by the screening criteria. To insure against missing articles due to any limitations ofthe ABl database, the authors checked the references ofthe surviving articles, and in addition, conducted a manual search ofthe most cited finance journals tables of contents and the reference sections of the various survey articles found. JOURNAL OF APPLIED FINANCE ISSUES 1 2, 2009 capital budgeting process. It should be noted that the Figures herein were slightly altered from Mukherjees original format to better focus on selected issues that were identified specifically as areas of neglect. For example, the category of techniques was divided into techniques used and reasons for techniques used. Similarly, the risk category was divided into risk recognition, risk assessment, and risk adjustment. III. Findings by Stage A quick perusal of Figure 2 reveals an obvious concentration of checks in Stage 3 (selection) similar to the previous findings of Mukherjee. Although a careful look at some of the stage categories individually indicates that several neglected areas have been researched over the period, there is still an obvious and relative lack of research into Stages 1, 2, and 4. To further assess the effectiveness ofthe research appeals, the analysis and reported results in this section will be ordered by the four stages.   Summary comments are provided only  on those surveys which provide a significant contribution to a previously neglected area of capital budgeting survey research. As a result, the findings of Bierman ( 1993), Gilbert and Reichert (1995), Payne, Heath, and Gale (1999), and Ryan and Ryan (2002) are not summarized. A. Stage 1 : Identification Suggested areas of study within this stage include how project proposals are initiated, whether the proposal process is on-going or on an only-when-needed basis, at what level projects are generated, whether there is a formal process for submitting ideas, how that process works when present, and if there is an incentive system for rewarding good ideas.* Unfortunately, there has never been an in-depth survey focused on this stage, leaving no question that it remains strongly neglected. The only contribution of a minor nature to this topic is the incidental finding by Stanley and Block (1984). They found that in over 80% of the responding firms that capital budgeting proposals originated bottom up In the 1987 article, note that on Figure 4, the stages are described somewhat differently from the discussion in the paper itself Specifically, in the body of the paper, the four stages are: (1) identification, (2) development, (3) selection, and (4) the post-audit. But in the table, the 4 stages are idea generation, proposal development, selection of projects, and control or performance evaluation. As in footnote 3, the following suggested areas of study for all four stages are largely paraphrased from Mukherjee (1987).. 81 BURNS WALKER CAPITAL BUDGETING SURVEYS: THE FUTURE IS NOW Figure 1. Surveys of Capital Budgeting of Large US Firms Surveyed Year(s) Survey Author(s) Method Number of Usable Responses 1982 Stanley Block (1984) questionnaire 121 1986 Pruitt Gitman (1987) questionnaire 121 1986 Pohlman, Santiago, Markel(1988) questionnaire 232 1988 Gordon Myers (1991) 1988 1992 1990 1991 1992 Myers, Gordon, Hamer(1991) Bierman (1993) Porterba Summers (1995) Gilbert Reichert (1995) Trahan Gitman (1995) Sample CFOs of Fortune 1000 multinationals VP Finance or Treasurer of largest industrials in Fortune 500 CFOs of Fortune 500 questionnaire 282 questionnaire 282 questionnaire 74 Executives and capital budgeting directors of large US industrials except utilities and transportation Large public firms from FASB Data Bank 100 largest of Fortune 500 questionnaire 160-228 CEOs of Fortune 1000 questionnaire 151 Fortune Magazine Directory CFOs questionnaire 84 CFOs of Fortune 500 + Forbes 200 Managers of foreign manufacturing subsidiaries of US industrials 1992 Shao Shao (1996) questionnaire 188 1992 Burns Walker (1997) questionnaire 180 Fortune 500 7,27,10 7 best-sellling texts, 27 prestigious CFOs, 10 leading financial advisors 1996-97 Bruneretal(1998) telephone survey 1992-93 Mukherjee Hingorani(1999) questionnaire 102 Fortune 500 CFOs 1994 Payne, Heath, Gale (1999) questionnaire 155 USA and Canadian based companies from SP Compustat database questionnaire 111 CFOs from Fortune 1000 questionnaire 392 CFOs from FEI corporations interviews 39 executives of large companies questionnaire 205 CFOs of Fortune 1000 questionnaire 40 top-ranking officers of Fortune 1000 1997 1999 1999 1999 2005 Gitman Vandenberg (2000) Graham Harvey (2001) Triantis Borison (2001) Ryan Ryan (2002) Block (2007) z †¢^ II O) (2002) ueAy ? uBAy o (0 O) †¢a (0 a i2 i2 o u. a †¢o (0 (O O) I O) †¢o 3 OQ a re U 3 D) O6B!)UB9 UBLU|L|Od S (8861.) |StJeiM (Z86l.)ueaJi!OSH!n.id (W6l)|00ia8^8|UBis |L Idea Generation |A. Source of Origination |B. Reasons for Idea Origination |C. Process of Origination Submission |D. Time Pattern of Origination 1II. ProposalDevelopment |A. Level at Which screening Takes Place |B. Screening Process  ¡C. Cashflow Estimates (and forecasting) |D. Responsibility for Budget Preparation (personnel) |lll. Selection of Projects |A. Classification of Projects for Economic Analysis B. Personnel (Department) Responsible for Analysis C1. Listing Techniques Used |C2. Reasons for Techniques Used Dl. Risk recognition D2. Risk assessment D3. Risk adjustment El. Capital Rationing: How Extensive? E2. Capital Rationing Rationale E3. Capital Rationing Methods Used F. Cost of Capital G. Project Approval |IV. Control (or Perfonnance Evaluation) A. Extent of Use of Post Audit B. Personnel Involved/Procedure C. Performance Measurement D. 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