Thursday, October 31, 2019

Annotated Bibliography-Sheila Coursework Example | Topics and Well Written Essays - 1250 words - 3

Annotated Bibliography-Sheila - Coursework Example It is significant, however, on how data archiving is such a difficult task to the organizations. Dregan, A., Grieve, A., van Staa, T., Gulliford, M. C., & eCRT Research Team. (2011). Potential application of item response theory to the interpretation of medical codes in electronic patient records. BMC Medical Research Methodology, 11(1), 168-168. doi:10.1186/1471-2288-11-168 The article is a publication of the BioMed Central limited. The study observes that electronic patients are usually coded but the use of this systems are not apparent to the health provider hence proposes the use of item response theory to eliminate the problem. It offers for further studies on how the characteristics of the patients can be differentiated. The review is very extensive and uses other studies to justify the research making the reader integrate the topic quickly. Data was collected by grouping members from similar families in the United Kingdom and codes established for identification. The health care though should take care of records of particular patients that ensure accurate advice since health is such a critical matter. Duranti, L. (2010). Concepts and principles for the management of electronic records, or records management theory is archival diplomatics. Records Management Journal, 20(1), 78-95. doi:10.1108/09565691011039852 Emerald publishing group limited are the publisher of the journal. It postulates that data that is archived by an organization should represent facts hence establishing on how electronic management can be done within firms. The study does not provide for other studies and knowledge of the study do not exist either. The review is detailed and inclusive that provides for a good understanding of the study. The author analyzes the problems that are associated with archives and meanings of electronic records to generate data that is

Tuesday, October 29, 2019

Risk Training - the Neglected Part of Project Management Essay

Risk Training - the Neglected Part of Project Management - Essay Example According to the research findings, it can, therefore, be said that individual level of risk tolerance may be exhibited in almost every aspect of one’s investment. This is because both employers and individuals tend to have different perceptions on risk tolerance. For example, you may view investing $25,000 in the stock market as wise decision depending on your level risk tolerance, while another investor may shun this investment decision because his or her level of risk tolerance may be substantially low as compared to mine. Connectively, if $25,000 represents a considerable fraction of your persons’ income, you may encounter a high-risk factor. On the contrary, if $25,000 constitutes only 10% of the total income, the risk factor will be negligible. Many investors’ view stock market as a risky venture due to volatility and fluctuation of the stock prices as well as the economic conditions. Therefore, such volatility in stock prices may make both individuals vary interims of their levels of risk tolerance. Usually, individuals tend to underestimate or overestimate the severity of inherent risk that may consequently expose them to intolerable risk levels. Therefore, it is vital for individuals to understand inherent risk is an intangible factor and hence apply an appropriate technique to determine their levels of risk tolerance. For instance, questionnaires may be developed to help individuals determine their levels of risk tolerance.There are several factors that influence the levels of risk tolerance some of those factors include; personal health, age and the likelihood of recovering from financial distresses.

Sunday, October 27, 2019

Challenges And Prospects: Bangladeshi Foreign Policy

Challenges And Prospects: Bangladeshi Foreign Policy Globalization has at present become a pervasive phenomenon of international relations, and in the process, is compelling developing countries like Bangladesh to assess its impact on its security and foreign policy. The traditional way of dealing with the security (which is basically state-centric and emphasizes military security), appears to have become inadequate for the task of formulating a policy that would be capable of effectively tackling the prospects and challenges of the dynamic and technology-dominated milieu. The question is how much of traditional security concerns remains relevant to policy-making, how and what to discard from the past to enable foreign policy successfully meet the opportunities and challenges of globalization. While globalization has, to some extent, eroded the power of the nation-state, the latter has not been rendered absolutely impotent. Bangladeshs security concerns will need to be addressed through correct policies, taking into account the fact that it is multifaceted and comprehensive. In general, Bangladesh could expect to face problems in the following areas: military, political, economic, environmental and societal. Before embarking on the actual analysis of Bangladeshs security and foreign policy, a brief review of the concept and process of globalization and security will be provided. Its impact on Bangladesh will be studied, focusing on both positive and negative aspects. Finally implications for policy will be discussed. Globalization The term globalization has become a buzzword in the present-day world. Although the term has attained extraordinary popularity in recent years, it was in evidence even a hundred years ago. In the last 25 years or so, the concept of global has transformed itself from a mere reference to mean total to an emphasis on the globe as a unit of analysis in its own right. Without claiming the world to have become a single society or that it is bound to become one, globalization refers to a process or trend.  [1]  Simply, the term globalization describes the increased mobility of goods, services, labor, technology and capital throughout the world. (http://canadianeconomy.gc.ca/english/economy/globalization.html). Or it can be described as, identity related to globalization processes seem unrelated to traditional boundaries of social groups, transcending territorial, religious and other boundaries.  [2]   It was actually in the 1980s and 1990s that the world witnessed the revolutionary impact of the process of globalization. It was primarily due to unprecedented technological innovation in the fields of communication and transportation that international relations became radically transformed, especially in the realm of trade and investment, and diffusion of information. Despite fact that there is a growing concern about dealing with the complexities and changes generated by the phenomenon of globalization, the term itself is still imprecise, and means different things to different people. To simplify matters, globalization essentially refers to the process of worldwide spread of six kinds of objects and activities: i) goods and services; ii) people; iii) ideas and information; iv) money; v) normative orientation; and vi) behavioral patterns and practices.  [3]  Of these, the flow of goods and services has had the most tangible impact: it has been instrumental in raising the level of material prosperity unprecedented in human history. Besides, the free flow of information and ideas is making it possible for the full flowering of human potentials. Proponents of globalization are optimistic that increase in global prosperity would usher in a stable and peaceful world. Critics of globalization however, are not so convinced that it is an unmixed blessing. They dispute the argument that as a result of the process of globalization, the nation-state is losing it significance due to the erosion of its functions which are increasingly being performed by non-state actors like multinational cooperations, and non-governmental organizations (NGOs). And it is the poor countries who faces the challenges of globalization more as, globalisation is not seen as transcending the role of the state, but rather as a consequence of the powerful role of rich countries poor countries find it difficult to devise policies to deal with the crisis, especially since none of them boasts strong multinational companies that may function as influential global players.  [4]  The focus of their criticism is that the process of globalization seeks to promote the economic at the cost of the social and political. They are concerned about the deleterious effect of unbridled market operations, which could destroy communal and social unity. Although globalization is very much a fact of life, it cannot be denied that the territorially organized nation-state continues to remain significant and capable of providing the necessary (perhaps not all) services to it s citizens. Again the resistance of globalization may assume the form of ultra-nationalism and racism. It is asserted that ethnic nationalism is much more deep-rooted and less time-bound (than modernists prefer to believe), therefore, better equipped to overcome the challenge of both globalization as well as regionalization.  [5]  Critics however, point out that, globalization contains the threat of a new form of hegemony, which would thus create social conditions conducive to new doctrines of civilizational superiority.  [6]  Thus, globalization tends to strengthen nation-states in some respects and weaken in others. Security- from individual to diverse and comprehensive approach Security itself is now regarded to have become comprehensive as far as its meaning and definitions are concerned, as a result of which there is a tendency to over expand and widen the security agenda. Traditionally, a public issue is deemed to have been securitized when it is presented as an existential threat, requiring emergency measures and justifying actions outside the normal bounds of political procedure.  [7]  But the non-traditional approach to security tends to make it all inclusive and comprehensive, thereby, making it analytically unwieldy. Park defines comprehensive security in terms of policies designed to protecting the peoples life not only from traditional forms for military threat, but also from various other forms of threats such as hunger, poverty, environmental disaster, scarcity of energy, etc.  [8]  Or it can be viewed as Security measures that starts from the assumption that dialogues at the level of the state and elsewhere contribute to the formulation of mutually acceptable definitions of common threats. The threats do not necessarily emanate from rival states, but also comprise threats to internal stability in the area of economics, social unrest, ethnic divisions, or serious environmental damage.  [9]   Transnational economic and financial forces at work possesses the capacity to wreak havoc with national economies- something that cannot be tackled by military means, but only with appropriate policies adopted primarily at the national level, but would also include international and regional cooperation. Hansen viewed it Now approaches towards security can only succeed with the cooperation of the main actors on the global stage which includes not only governments, but companies, banks and, at the political level, national political parties as well.  [10]  So, in this era of globalization, to deal security measures, the most pressing need for any country like Bangladesh is to take cognizance of the magnitude and complexity of the changes now sweeping the world. Bowman describes, New technologies are making the world much more interdependent. These technologies are accelerating the movements of goods, services, ideas, and capital across national boundaries. They are displacing trad itional security threats with nontraditional worries like international terrorism, organized crime, drug trafficking, and environmental degradation while strengthening the capacities of non-governmental organizations (NGOs) to influence policy.  [11]   Foreign Policy of Bangladesh The basic objectives of Bangladeshs foreign policy are to promote its security, protect its territorial integrity, achieve socio-economic development, uphold its ideology and maintain its cultural identity and national dignity (http://www.bssnews.net/about_foreign_policy.php) -goals that are challenged in various forms by the process of globalization. The security interests of Bangladesh are said to lie in the consolidation of its hard-earned independence by accelerating the process of economic development and modernization. It is argued that the basic goal of its foreign policy should be the ensuring of diplomatic and economic cooperation and assistance from external sources. Bangladeshs foreign policy has been deeply informed by the dire need to achieve socio-economic progress through the optimum use of its abundant human and other resources, which, in turn, could be instrumental in maintaining national cohesion, as well as international prestige and influence.  [12]   Again the main constraints of Bangladeshs foreign policy are its geographical location, underdevelopment and overpopulation. In the era of globalization, Bangladesh, like other developing countries, is confronted with threats emanating from both external and internal sources: terrorism, drug trafficking, circulation of light weapons, poverty, political instability, environmental degradation, etc. The Security Agenda of Bangladesh External The geographical location of Bangladesh makes it obvious that India and Myanmar are the two immediate neighbors who are the potential threats to its territorial security. However, chances are that India (aware of political costs involved in such a move) would prefer not to threaten Bangladesh militarily, if its major strategic and economic interests are served without such efforts. Myanmar, too could pose such a threat to Bangladesh, but so far it has been limited to the influx of Rohingya refugees  [13]  in the 1990s in the South-Eastern part of Bangladesh, Coxs bazar, that caused considerable security problem and socio-economic burden for the country. Although these two neighbors are potential threats to the territorial security of Bangladesh, the problematic question is how could minimize its vulnerabilities in this regard. Some analysts make suggestions, that Bangladesh does indeed possess strategic value, which it can and should exploit  [14]  but reality does not seem to support such an assessment. In this era of globalization, it appears unlikely that either or both China and the United States would seriously court Bangladesh as ally against India, since both are now more interested in improving relations with India rather than antagonizing it. So, Bangladesh does have a big concern as far as the external sources of threats to its security are concerned, but they can be best dealt with and neutralized through astute diplomacy rather than the use of force, for which it is ill equipped. Bangladesh may resent the predominance of India, but there seems to be very limited options available to it deal with it in a truly effecti ve manner. No matter how disadvantaged Bangladesh may be vis-à  -vis its immediate neighbors, it must nonetheless be in a position to oppose policies on their part that could increase tension, create instability, or otherwise run against broad interests of Bangladesh. Prospects for the proliferation of the weapons of mass destruction (WMD) in South Asia are another security concern of Bangladesh. With the testing of nuclear devices by India and Pakistan in 1998, possibilities of nuclear war occurring in the region has become a possibility. So, Bangladeshs security has been adversely affected by the development of nuclear devices and their delivery systems in South Asia. Bangladesh should, therefore, strive to play an active role in regional forums since the development of WMD transcends the barrier of distance and could affect Bangladesh too. Internal Military Military force, although being marginalized in the era of economic globalization, has not been rendered obsolete. Military forces continue to retain their coercive and deterrent power, functions that economic instruments are still unable to perform with as much as effectiveness  [15]  . Military power, it must be born in mind, is fungible, that is, can be used for purposes other than dealing with only internal and external threats. In the Bangladesh context, apart from deterring external military aggression and tackling internal political threats, Bangladesh armed forces are of considerable help for reconstruction and rehabilitation in the aftermath of natural disasters which the country faces frequently. Economic Economic security is a term that is fraught with controversy, since in an interdependent global economic system it is difficult to achieve absolute security. In this era of globalization economic security is an inseparable element of comprehensive security, and the impact of both private sector economic activities and governmental economic diplomacy are treated as two sides of the same coin.  [16]  As a least developed country (LDC) Bangladesh has certain in-built problems, (the most glaring being wide-spread poverty), that severely constrain the effective and independent conduct of its foreign policy. At present, the country is further disadvantaged by the stiff competition that it has to face in the outside world especially with India. As has just been discussed, the globalization process offers both opportunities and poses challenges for the world, particularly for the developing countries. But Bangladesh, although poor in most respects, is not entirely without resources: it h as manpower (cheap labor), water resources, and mineral resources (coal, oil and gas). If mobilized effectively, its vast but homogeneous and resilient population could take advantage of the information technology. The liberal international trade has led to an increase in the level of employment creating about 1.5 million jobs in the export sector. Therefore, there is an urgent need for Bangladesh to conduct its economic diplomacy, with vigor and vision. Among the challenges being faced by Bangladesh are how to promote its economic prosperity in the dynamic, complex and highly competitive world, and domestically to provide the foundation for the satisfactory performance of its economy. And how to attain this goal in an environment where major decisions affecting national life are often determined by the international market. For instance, interest rates are determined more by global trends than by national ones. Another salient feature of the globalization phenomenon involves migration. So, it becomes imperative that Bangladesh make diplomatic efforts to make it possible for Bangladeshi people to work in other countries where there are better opportunities. In this era of competition, Bangladesh will not necessarily get what it deserves, but only what it can negotiate. Bangladesh needs to take the advantage of the opportunities that globalization offers through the free flow of information and the use of English as an international language. This would help produce a better trained workforce capable of competing at the international level. It also has to negotiate preferential access to the markets of the Western countries, as well as those of India and China. In the case of India, asymmetry in the bilateral trade relations has to be redressed. It would, to some extent, depend on the negotiating skills of Bangladesh officials, as, to what extent they can ensure market access. (c)Environment In the environment sector Bangladesh faces a number of challenges concerning the control of the flow of the Ganges waters by India, desertification, deforestation, global warming, etc. Most of these problems originate or are caused by factors that are external to Bangladesh. Global warming, for instance, is a truly globalized phenomenon. It is estimated that a sea-level rise of 1 meter could lead to the submergence of as much as one-third of the coastal areas of Bangladesh, and in the process, may give rise to what is called the problem of environmental refugees, and threaten the territorial integrity of Bangladesh. Although the above-mentioned problems do not appear to pose any immediate threat to security of Bangladesh, these may do in the long run. After all, it must be borne in mind that, The environment, modified by human interference, sets the conditions for socio-political-economic life: when these conditions are poor, life is poor.  [17]   (d) Socio-Political A major focus of the new thinking in security studies is the socio-political conditions of the nation. Societal security is basically about identity of a group or community, and the political security is more about institutions and organizational security of the state. There can be a number of ways in which societal security could be threatened, for example, through migration and horizontal competition.  [18]  In the case of Bangladesh, its cultural identity could be diluted through the powerful cultural influence from foreign sources, especially from closest neighbor India. Bangladesh faces a dilemma in this regard, since modernization involves adopting ideas and practices from more developed societies, while at the same time protecting its own cultural values and identity. Political threats like terrorism, which is becoming increasingly lethal, for instance, could pose a serious challenge to the viability of a nascent democracy like Bangladesh, which is already assailed by a host of other problems.  [19]  This is a particularly negative aspect of globalization that is having a damaging impact on the security of Bangladesh, which may be subjected to what is termed as cultural militarization- that is, to the transformation of culture in ways that rather render violent responses to social problems normal and unexceptional. Cultural militarization marginalizes non-violent strategies for conflict resolution, ultimately leading to the brutalization of society and the weakening of human security institutions.  [20]   Bangladesh is also moving in that direction. Terrorism and the proliferation of light weapons are a dangerous combination, the incidence of which is increasing in Bangladesh due to the free flow of goods and porous borders. Poverty is another source of insecurity for Bangladesh. But whether globalization as such would alleviate poverty is debatable. In the final analysis, it depends on the capacity of the government to mobilize resources in an optimum way. That is something that can be achieved is there is political stability inside the country. Inability to achieve political stability would not only result in Bangladesh failure to take advantage of the positive aspects of globalization, but its foreign and economic policy agenda would be set outside the country. Discussion: Globalization- Prospects and Challenges? It is amply clear that Bangladesh has vulnerabilities in practically all areas: territorial, economic, environmental, and socio-Political. Bangladesh appears to be constrained as far dealing with its immediate neighbors are concerned, which means that it will need to cooperate with them despite the fact that its internal security and stability could be adversely affected by them. However this is not to deny the value of military power, which can always act as a deterrent. No matter how remote the possibility of aggression from the outside, Bangladesh should formulate a sound defense policy. While there are both external and internal sources of threats, on balance the latter are perceived to be posing more serious challenges for the security, stability and prosperity of the country. The main objectives of Bangladeshs foreign policy, viz., upholding its sovereignty, cultural identity, ideology are challenged by the forces of globalization. At the same time, while these factors do pose threats, it is difficult to determine exactly when and how they will evolve into threats to national security. The most pressing task before Bangladesh is to achieve political stability; otherwise, it will not be possible for its diplomats to project a positive image of the country. Foreign policy is, after all, is an extension of its domestic policy; therefore, as long as Bangladesh is domestically not in order, it would not be realistic to expect it to have a credible and effective foreign policy. Despite the challenges confronting the security and foreign policy of Bangladesh, it is yet possible to hope for a prosperous future. The tragedy would be that, if it cannot compete and negotiate with the outside world from a position of strength, if cannot take advantage of the positive aspects of globalization, and if it fail to peacefully resolve its own domestic social and political problems, the process of development would be retard- taking perhaps several more costly decades, instead of one. Bangladesh needs to deal with challenges like transnational economic and financial forces, cross-border terrorism, arms and drug trafficking, climate change and environmental degradation through cooperation and coordinated efforts at both regional and international levels. The main purpose of Bangladeshs foreign policy in the present era should be minimizing the degree of vulnerabilities and reducing threats to its security, as well as possessing the ability to shape its security environment through an effective and realistic assessment of its national interests, and the production thereof through pragmatic and active diplomacy. Conclusion It can therefore be argued that despite globalization, the real sources of Bangladeshs insecurity would continue to remain mainly domestic (which could be exacerbated and exploited by external sources), that demand attention from within the state. The basic challenge facing Bangladesh is to comprehend the nature of changes taking place in the international economy and to deal with them through creating conditions and institutions necessary for coping with a dynamic environment. Only the constructive efforts of a dynamic and modern state could achieve success in eliminating the main sources of insecurity. Otherwise, chances are that, widespread and endemic social and political conflict would reduce it to the status of a failed state, with people becoming more concerned with personal security than with national security. MAP OF BANGLADESH

Friday, October 25, 2019

Benito Mussolini :: essays research papers

Benito Mussolini was born on July 29, 1883 outside the village of Dovia di Predappio in the Northeastern Italian province of Forli. He had one sister and one brother. They always fought and argued over little petty things with each other. His sister name was Edvige and his brother’s name was Armaldo. His mother Rosa Malteni was a well respect and appreciated schoolteacher. His father Allesandro Mussolini was both a blacksmith and a committee socialist. He received his name "Benito" from the Mexican Revolutionary Juarez. Benito grew up as a delinquent, disobedient, and did not have any manners. He was a bully to the other children around him. He would get into numerous of fights with other children. Benito Mussolini was brought up in one the poorest regions in Northeastern Italy. When he was in school, he always kept to himself and very quiet. He wasn’t a class clown, never cried or rarely laughed. He always sat in the back of the classroom and read a book. He rather do that than play with the other children in his class. He got kicked out his first boarding school. When he was growing up he was surrounded by many political philosophies. There was anarchism, socialism, and others. Both Benito and his father Allesandro had very bad violent tempers. When Benito grew up, he became a teacher in an elementary school in his nearby town; he spread the party of doctrine. He was an editor, Fascist leader, laborer, soldier, politician, and revolutionary. He also became a socialist. He graduated at a teacher training school in Forli, Italy. Then he moved to Switzerland to find a better place to work. When he was in Switzerland, he got in trouble with the law for fighting and vagrancy. So he decided to move back to Italy but in Trent. When he returned he worked for a Social Newspaper Company and wrote several literacy works. The newspaper was called "La Lotta di Classe (The Class Struggle). The towns’ people loved his newspaper. He made the editor of "Avanti" (forward); it was published in Milan. When Benito wrote some ignorant and cruel suggestions and ideas in the newspaper. So the he was fired. He then decided to created his own newspaper. He called it, "Li Popolo d’ Italia" (The People of Italy). He hoped the war between Italy and Turkey might lead to collapse of society that might bring him to power.

Thursday, October 24, 2019

Types Of Language Learning Strategies Education Essay

Chapter 4IntroductionThis chapter focuses on the findings obtained from the information collected through the study. Respondents of the study were the ADFP and ACTP pupils of the American Degree Programme in INTEC, UiTM Shah Alam. The informations collected were analyzed utilizing the SPSS package bundle version 16.0. The findings are presented based on the research inquiries in chapter 1: What are the acquisition schemes used by the respondents? What is the degree of college self-efficacy among the respondents? What is the degree of academic accomplishment among the respondents? What is the relationship between larning schemes and self efficaciousness on academic accomplishment? What is the part of each discrepancy of independent variable towards academic accomplishment?Table 4.1Demographic Background of respondents harmonizing to gender andethnicity ( n=285 )Respondents Profile Frequency ( n ) Percentage ( % )GenderMale 162 56.8 Female 123 43.2EthnicityMalay 138 48.4 Chinese 91 31.9 Indian 31 10.9 Others 25 8.8Entire 285 100Table 4.1 presents the demographic information of the respondents involved in this survey. More male pupils participated in the survey with a per centum of 56.8 % compared to 43.2 % who were female pupils. On another class of ethnicity, Malay pupils were the chief respondents in this survey with a per centum of 48.4 % while Chinese pupils comprised about 31.9 % of the entire sample. Another 10.9 % of the respondents are of Indian ethnicity while the concluding 8.8 % are of other ethnics.Table 4.2Descriptive Analysis of Types of Language Learning SchemesTypes of Language Learning Mean Std. DeviationSchemesMemory Schemes 2.8612 0.5866Cognitive Schemes 3.4639 0.4853Compensation Strategies 3.4515 0.6241Metacognitive Schemes 3.5789 0.6301Affectional Schemes 2.8117 0.6833Social Strategies 3.6439 0.6924Table 4.2 presents the informations on the types of linguistic communication acquisition schemes used by the respondents. The findings show that most respondents us e Social Schemes ( M= 3.6439, SD= 0.692411 ) followed by Metacognitive Strategies ( M= 3.5789, SD= 0.63011 ) and eventually Cognitive Schemes ( M= 3.4639, SD= 0.48529 ) . From the findings, it can be inferred that the respondents benefit the most from utilizing societal schemes, metacognitive schemes and cognitive schemes in their procedure of linguistic communication acquisition. This means that in footings of utilizing societal schemes, the respondents learn linguistic communication best through inquiring inquiries in category, collaborating with others who are adept in the linguistic communication and sympathizing with others for illustration, through developing cultural apprehension. In other words, these respondents learn best when socialising with others in the mark linguistic communication. The findings besides revealed that the respondents who uses metacognitive schemes. This means that respondents using metacognitive schemes tend to focus on their acquisition for illustration associating new cognition with what they already know, set uping and be aftering their acquisition and ego measuring themselves in their acquisition advancement. In short, these scholars plan out their learning advancement and associate their new cognition to old schemes. Respondents practising cognitive schemes in larning the mark linguistic communication tend to utilize patterns for illustration utilizing expressions and forms or concentrate on the chief thought of a message when reading a text. These scholars are besides prone to make a batch of analysis and do logical thinking for illustration by analysing looks and eventually create construction in footings of either having input or end product for illustration taking notes.Table 4.3Descriptive Analysis of Domains of College Self EfficacySpheres of Mean Std. DeviationCollege Self EfficacyCourse Self Efficacy 6.9464 1.3234 Roommate Self Efficacy 7.6044 1.2662 Social Self Efficacy 6.8097 1.3726 The findings in table 4.3 shows that respondents have high ego efficaciousness when covering with roomie ego efficaciousness ( M= 7.6044, SD= 1.2662 ) followed by class ego efficaciousness ( M= 6.9464, SD= 1.3234 ) and societal ego efficaciousness ( M= 6.8097, SD= 1.3726 ) . The findings indicate that the respondents are more confident in tie ining with their roomies and finishing undertaking related to their surveies. However societal wise, the findings shows that the respondents are less confident about themselves socialising in major module events or in their interpersonal accomplishments with others such as doing new friends.Table 4.4Distribution and Percentage of Respondents ‘ Cumulative Grade Point Average ( CGPA )Accumulative Grade Frequency ( N ) Percent ( % )Point Average ( CGPA )Low ( & A ; lt ; 2.49 ) 2 7 Moderate ( 2.50 – 3.49 ) 217 76.1 High ( 3.50 – 4.00 ) 66 23.2Entire 285 100Table 4.4 studies on the degree of academic accomplishment of the respondents. From the information, it shows that a bulk of the respondents have mean academic accomplishment with a per centum of 76.1 % runing from 2.50 – 3.49. 23.2 % of respondents have high CCPA runing from 3.50 – 4.00. The staying 7 % have low academic accomplishment runing from less than 2.49. This findings show that the bulk of respondents from the American Degree Programme have moderate scope of CGPA.Table 4.5Correlation Matrix between Types of Language Learning Strategies on Academic AchievementLanguage Learning SchemesMemory Schemes -0.236** Cognitive Schemes 0.098 Compensation Schemes 0.082 Metacognitive Schemes 0.092 Affectional Schemes -0.324** Social Strategies 0.130* ** . Correlation is important at the 0.01 degree ( 2-tailed ) . * . Correlation is important at the 0.05 degree ( 2-tailed ) . Table 4.5 shows the relationship of linguistic communication larning schemes on academic accomplishment. By utilizing Pearson Correlation to find strength of the relationship between the independent variables and academic accomplishment, it was found there are three schemes that show correlativity with academic accomplishment which are associated with academic accomplishment. Those linguistic communication larning schemes are Memory Strategies, Affective Strategies and Social Strategies. The relationship between Memory Strategies, Affective Strategies and academic accomplishment shows a negative and really weak relationship with their R and P values ( r= -0.236 p= 0.000, r= -0.324 p= 0.000 ) severally. This suggests that the more the respondents use both Memory and Affective Strategies in their linguistic communication acquisition, the lower their academic accomplishment would be. On another note, Social Strategies indicate a positive but really weak correlativity with respondents ‘ academic accomplishment with its R and P value at r= 0.130, p= 0.029. This suggests that the more respondents use Social Schemes in their linguistic communication acquisition, the better they perform academically.Table 4.6Correlation Matrix between Domains of College Self Efficacy on Academic AchievementCollege Self-EfficacyCourse Self Efficacy 0.226** Roommate Self Efficacy -0.031 Social Self Efficacy 0.151* ** . Correlation is important at the 0.01 degree ( 2-tailed ) . * . Correlation is important at the 0.05 degree ( 2-tailed ) . Table 4.6 studies on the correlativity on spheres of college egos efficaciousness with respondents ‘ academic accomplishment. Both Course Self Efficacy and Social Self Efficacy show that there is a positive yet weak and really weak relationship between the two variables on academic accomplishment with their R and P values ( r= 0.226 p= 0.000, r= 0.151 p= 0.011 ) severally. This consequence suggests that similar of Social Strategies bespeaking that the higher the respondents ‘ ego efficaciousness in footings of Course and Social, the better the respondents would execute academically.Table 4.7An analysis of Multiple Regression on Academic AchievementTo find the part of each independent variable towards academic accomplishment, the ENTER method of multiple arrested development analysis was employed. To place the forecasters of academic accomplishment, the subscales from each spheres ‘ multiple additive arrested development was proposed. The nine subscale forecasters ar e Memory Strategies ( x1 ) , Cognitive Strategies ( x2 ) , Compensation Strategies ( x3 ) , Metacognitive Strategies ( x4 ) , Affectional Strategies ( x5 ) , Social Strategies ( x6 ) , Course Self Efficacy ( x7 ) , Roommate Self Efficacy ( x8 ) and Social Self Efficacy ( x9 ) . The equation of the proposed multiple additive arrested development theoretical account are as follows ( equation 1 ) : Y1=b0 + b1x1 + b2x2 + b3x3 + b4x4 + b5x5 + b6x6 + b7x7 + b8x8 + b9x9 + vitamin E Equation 1 Where: b0 = Intercept b1-4 = Slopes ( Estimates of Coefficients ) Y1 = Academic Achievement x1 = Memory Strategies x2 = Cognitive Schemes x3 = Compensation Schemes x4 = Metacognitive Schemes x5 = Affective Schemes x6 = Social Schemes x7 = Course Self Efficacy x8 = Roommate Self Efficacy x9 = Social Self Efficacy vitamin E = Random ErrorVariables Un-Standard Standard T Sig. ( P )Coefficients Coefficientsiiˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iˆ iiˆ( Constant ) 3.105 17.655 0.000 Memory -0.153 -0.270 -4.354 0.000 Schemes Cognitive 0.049 0.071 1.001 0.318 Schemes Compensation 0.021 0.040 0.730 0.466 Schemes Metacognitive 0.058 0.111 1.589 0.113 Schemes Affectional -0.159 -0.328 -5.609 0.000SchemesSocial 0.063 0.132 2.080 0.038 Schemes Course Self 0.059 0.237 3.806 0.000EfficacyRoommate Self -0.027 -0.102 -1.697 0.091 Efficacy Social Self 0.016 0.066 0.998 0.319 Efficacy F Statistic = 11.191 Adjusted R-squared = 0.244 R2 = 0.268 Based on the ENTER method which is presented in Table 4.7, the consequences show that there are two forecaster variables that were found important towards academic accomplishment. The two forecasters are Affectional Strategies ( x5 ) and Course Self Efficacy ( x7 ) with their T and P values severally ( t= -5.609 p= 0.000, t= 3.806 p= 0.000 ) . In order to seek the comparative importance of both forecasters in foretelling academic accomplishment, the standardised arrested development between coefficients were besides shown in Table 4.7. Standardized coefficients play an of import function for comparative intents as the values of the different variables have been converted to the same graduated table. In this multiple arrested development, both dependent and independent variables were standardized to hold a mean of 0 and a standard divergence of 1. Therefore, when an independent variable gives a high beta coefficient, there is an indicant that the variable is extremely of import in lending to the anticipation of the standard variable. Hence, based on the values reported in the tabular array, the highest beta coefficient was derived from Affective Strategies with a value of -0.328. This indicates that Affective Strategies was the strongest subscriber to the overall equation. This variable was followed by Course Self Efficacy with a beta coefficient of 0.237. To reason, the multiple arrested development theoretical account for academic accomplishment in standard mark units is presented as followers: Y1=3.105 + 0.159Ãâ€"5 + 0.059Ãâ€"7 + vitamin E Equation 2 Where: Y1 = Academic Accomplishments x5 = Affective Schemes x7 = Course Self Efficacy vitamin E = Random Error Table 4.7 besides shows the coefficient of finding where R-squared, is the value that indicates the per centum of the entire fluctuation of dependent variables that are explained by the independent variable. Therefore, as presented in Table 4.7, the entire sum of discrepancy of standard variable that is predictable from the two forecasters are 26.8 % , and the adjusted R-square alteration of 24.4 % . The adjusted R-square gives a better appraisal of the true population value, therefore the part of the forecaster variables towards the discrepancy in the standard variable in this survey are reported based on the adjusted R-square value. Therefore, the overall arrested development theoretical account has been successful in explicating about 24.4 % of the adjusted discrepancy in academic accomplishments. In short, merely two variables were found to be significantly linked to academic accomplishments at a important degree of 0.05. Those two variables are as reported which are Affectional Schemes and Course Self Efficacy. Both Affective Strategies and Course Self Efficacy were found to hold a important relationship with academic accomplishment. Therefore based on the multiple arrested development analysis, the consequences show that Affective Strategies and Course Self Efficacy history for 24.4 % which explains the discrepancy of academic accomplishment.

Wednesday, October 23, 2019

Morality of Management Earnings Essay

The term â€Å"Earnings Management† is a form of â€Å"number smoothing† used by a company’s management to manipulate or influence the company’s earnings to match a pre-determined dollar amount. This is done in an attempt to keep financials stable, as opposed to showing financial fluctuations. When a company appears to be stable it has a greater chance of attracting investors, which in turn demands higher share prices. When a company is able to have higher share prices, the more likely they are to draw new investors. Likewise, a company that has low share prices is often a reflection of a company that is not doing well financially (Investopedia, 2009, para 2). Often, companies perform abusive earnings management practices in an effort to â€Å"make the numbers† (Inevestopedia, 2009, para 4). In order to do this, management may be tempted to â€Å"make up† numbers as a means of drawing investors or to make their company appear financially stro nger than what it actually is. The methods used in earnings management can be varied, and may be done through manipulation of financial numbers or operating procedures (As cited by Gibson, 2013, p. 84). In a study conducted by the National Association of Accountants, a questionnaire was prepared which described 13 observed earnings management situations (As cited by Gibson, 2013, p. 83). Below are five listed generalizations that can be made by the study findings regarding short-term earnings management practices. 1. Respondents of the survey felt that earnings management practices utilizing accounting methods to be less acceptable than methods of operating procedure manipulation (As cited by Gibson, 2013, p. 84). Manipulation of operations can include something as simple as pushing shipping to the last day of the fiscal quarter or asking customers to take early delivery of goods (As cited by Gibson, 2013, p. 85). Another example is when companies make â€Å"Unusually  attractive terms to customers† or â€Å"Deferring necessary expenditures to a subsequent year† (Rosenzweig ; Fischer, 1994, para 5). According to survey responses, practitioners had fewer ethical dilemmas when using operational earnings management tactics compared to those involving accounting methods (Rosenzweig ; Fischer, 1994, para 7). 2. When it came to accounting, survey respondents felt that increasing earnings reports to be less acceptable than the decreasing of earnings reports (As quoted by Gibson, pg. 84). Managers appear to be more comfortable in reducing the overall company profit when reserves show elevated numbers (As cited by Gibson, p. 85). It would seem that management might assume that if their reserve numbers are high, then reducing them to show lessor profitability acceptable. If the money is genuinely there, then what is the harm in reducing the profit amount to meet a designated number? However, when it came to reporting profit increases, managers were hesitant in determining what earnings management methods would be ethical and which would not. 3. Generalization #3 is similar to generalization number two where ethics are concerned. Respondents felt that if earnings management tactics were kept small that it was more acceptable than if the effects were large (As cited by Gibson, p. 84). When manipulations of numbers or operating procedures are kept to smaller changes, managers seem to feel it more justifiable and acceptable. For instance, if management were asked to show an increase of sales by $12,000.00, such manipulations would be more ethical than if asked to increase sales by $120,000.00. Likewise, if production costs were delayed for advertising to meet a quarterly budget it would be more acceptable than if production costs for advertising were delayed to meet the end of year fiscal budget. This also ties in to generalization #4, the time period of the end effect. 4. Time periods play a large part in determining how ethical earnings management practices are. As described above, when asked to alter numbers or operating procedures in an effort to make quarterly forecasts, managers seemed to feel this practice to be more acceptable. When asked to alter numbers or operating procedures for annual reports, however, the line between ethical and questionable is blurred. 47% of respondents to the survey felt that earnings management practices that were made to meet an interim quarterly budget to be ethical, while only 41% felt that such manipulations in order to make an annual budget to be ethically sound (As  cited by Gibson, 2013, p. 85). 5. When asked whether it was acceptable to offer special extended credit terms to customers in an attempt to increase profits, only 43% of survey respondents felt the practice to be ethical. However, when asked if the same end result would be ethical if achieved through ordering overtime to ship as much product as possible at years-end, 74% of respondents felt this manipulation to be ethical (As cited by Gibson, 2013, p. 85). A staggering 80% of survey respondents felt that selling excess assets as a means of realizing a profit to be ethical, while only 16% felt it would be questionable (As cited by Gibson, 2013, p. 85). Short-term earnings management procedures, while questionable, are often legal. The alteration of financial information in an attempt to meet budgets or as a way to show profitability is often alluring and an â€Å"easy† way to draw investors. Managers who use earnings management tactics must take into consideration the impact such actions may have with key stakeholders (As cited by Gibson, 2013, p. 86). When numbers are skewed favorably, it gives stakeholders a false sense of security in their investments. Companies who engage in short-term earnings management practices often set themselves up for losses over time. When numbers are adjusted to make a quarterly or yearly dollar amount, chances are the following quarter will find the company in the negative. Such practices are rarely foolproof and care must be taken when making earnings management practice decisions. Focusing on long-term earnings management practices are ultimately more favorable, but in order to be effective management must remain committed to consistent operational procedures. Forecasting the product needs of customers and looking ahead are key strategies for keeping sales income at a consistent level. Waiting until the last minute to offer customers generous credit terms in an effort to boost end of year or quarterly sales is a short-term answer at best. Looking at the purchase history of customers and integrating theses sales number into future budgets should help alleviate the need to resort to last minute scrambling to make budget targets.