School Leadership Successful Principles

Introduction Principals are an important part in the development and maintenance of successful schools. However, there is, surprisingly, less research on the methods that can be used in developing people to get the required knowledge of running schools effectively. This condition is in an environment in which principals are increasingly pressured to make improvements in their leadership regarding teaching and learning.Advertising We will write a custom research paper sample on School Leadership Successful Principles specifically for you for only $16.05 $11/page Learn More The need for an improvement in the leadership skills of principals is also necessitated by the fact that their responsibility spans a lot of specialties and thus it is hard for a principal who is not well trained to be effective in his/her work. Principals are, therefore, expected to be visionaries in educational matters, experts in public relations in order to relate well with parents, children and other stakeholders. They should also be community builders, expert overseers, budget analysts, expert disciplinarians, facility managers and experts in assessment. Principals should also be in a position to act as agents in solving the conflicting interests of various stakeholders, and they should also be dynamic and sensitive enough to attend to the needs of their students (Davis, 2005, pp. 1-5). This paper is an in-depth exploration of the leadership in schools that seeks to establish the best kind of leadership in schools and suggests what can be done to improve leadership in learning environments. Literature review Status quo The state of schools as far as leadership is concerned has attracted a substantially large number of critics, with some being privy to management of schools. Most of these critics have been forced, by the kind of leadership that is currently in our schools, to believe that programs for education qualification in our university are inefficient, or at best mediocre. This is because such programs fail to address the real world challenges that their ex-students face when they assume leadership position in schools. It is alleged that such programs lack effective leadership training, and that the knowledge base is archaic and impractical. Admissions have also been faulted with their alleged lack of rigor in selection leading to certification of unreasonable numbers of graduates. Clear and holistic analysis of the programs for school leadership and the practice of school leadership are therefore critical if any positive changes are to be made (Davis, 2005, pp. 3-5).Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Essential elements of good school leadership There is increasingly growing consensus on what good leadership in schools should be. One of the key elements that good school leadership should have is the implementation of pragmat ic approaches for ensuring that the teachers and other workers in the school are as effective as they can be. This will be achieved by provision of incentives and support that can help workers to improve the effectiveness of their work. Additionally, the school leadership should have models of effective practice that will benchmark the performance of its workers (Elmore, 2000, p. 21). This will ensure that workers embrace a culture of responsibility and accountability because performance will be easily measured by comparing actual performance with the benchmarks. These benchmarks should be developed with consideration of a variety of factors. Some of these factors include past performances of the school, the aims and goals of the school, the performances of leading schools in the vicinity of the school, a consideration of the special challenges that the school might be facing etcetera. The leaders should also ensure that they facilitate the development of common goals and values tha t each stakeholder in the organization must embrace. This will lead to a culture of productiveness of all stakeholders in the school. The goals and objectives will also form a platform on which the aforementioned benchmarks for performance can be developed since the school will be working towards the realization of its goals and objectives. It is also important for the school leadership to ensure that communication is effectively promoted, and clear any obstacles to work effectiveness. Lastly, there is need for development of productive partnerships with interest groups that will help in minimizing the problems that the school could face (Hess, 2003, p. 37). Such interest groups could be Non Governmental Institutions offering scholarships and training, governments interested in exchange programs for students, media houses willing to highlight the situation of leadership in schools in the region, and the like. Good school leadership is also characterized by a strong academic backgrou nd. This ensures that the leadership is at ease when solving the problems arising at the school since the leaders have also experienced the same.Advertising We will write a custom research paper sample on School Leadership Successful Principles specifically for you for only $16.05 $11/page Learn More It will also make the development of policies, goals, values and moral easy since the leadership will have had to live under policies and morals of their former schools. Additionally, there are courses that are very crucial for leadership in schools, and which candidates for leadership in schools should have studied. The above elements of good leadership are most likely to be found in principals who have had a chance to attend holistic training programs in college. It is thus of essence that universities design their training programs for teachers well so that they become effective leaders when they are given the chance to lead schools. The following sub-to pic discusses some of the essential features of a good training program for school leaders. Features of effective training programs for principals Research related to the training of principals indicate that there are certain features that must be present in a training program for principals, if effective school leaders are to come out of the program. One such feature is the aspect of research in training programs for principals. The program should thus impart its participants with skills of leadership, instruction, development of schools and management of change within schools. It is thus apparent that universities operating with mediocre training programs should revise the content of their development and preparation programs for school principals. Such changes should be made such that graduates are able to promote effective and successful teaching and learning. They should also be able to develop networks within the school leadership for collaborative decision making, and also ha ve distributed leadership abilities. Also among the required skills is the fact that the principals should be imparted with skills to encourage a culture of community within the school, and be able to steer development of the competence of school management (Jackson, 2002, p. 69). Apart from the professional training which principals should be given, there is also need for development of ethical standards in them so that they will be ethical school leaders. This will ensure that they promote moral values in other stakeholders of the school, and possibly mitigate problems of misconduct, fraud and other vices.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More The principals should also be taught the social and cultural principles surrounding the school environment (Jackson, 2002, p. 70). This understanding will help them to have immediate solutions to problems as they arise during their time as school leaders. Also among the features of a good training program for principals is the observance of curricular coherence. The best training programs for principals have well-thought goals and vision, and they are coherent with internal and external values, administrative practices and beliefs of the profession. Programs that exhibit high coherence have a logical flow, have effective links between theory and practice and they are sequentially ordered with an array of courses. The program should also be in conformance with the theories of adult learning in order for them to qualify as coherent (Levine, 2005, p. 91). Such a program gives the principal a potential for success in the practical world of school management. Practical methods for implem enting effective programs There are a number of methods that must be used in order to implement an effective program for training principals. The first is field-based internships, in which the principals are given a chance to gain practical knowledge of school leadership. Additionally, the students should be given problem-based training such as simulations of real-life problems. This prepares the principals by making them aware of when and how to use the theory they learnt in class in solving problems. There is also the need to promote the use of cohort groups in the teaching of principals since these kinds of groups are known to produce good results for adult students (Wilson, 1996, p. 332). The groups are effective because within the group, principals are able to practice how they will be solving real problems in the field since a lot of school problems are solved through consultations and assemblies. The students are also able to socialize in their cohort groups, making them deve lop social skills which are very relevant in school leadership. Lastly, it is important for principals to have mentors within the administration who may guide them in solving personal problems. In this case, the mentor and the student are supposed to work as a team towards the achievement of a development plan for the student. The development plan can be designed by the administration, or it can be developed by the mentor and the student, or even by the student alone (Levine, 2005, p. 77). Other pathways to school leadership In the discussion above, we have identified university programs for principals as one way of developing leadership skills in principals. The discussion was a bit lengthy because this is the main foundation of principals and thus its effectiveness will mean that the students who graduate from the university have the required skills to lead schools effectively. However, as it has been mentioned, the programs offered in universities are mediocre and there is a need to find alternative pathways for further leadership development after graduation of students. This sub-topic seeks to identify these alternative pathways to leadership development in principals. Some reformers have strongly argued that the only solution to the leadership problems we are facing in schools is the recruitment of people who have natural administrative capabilities even if they have not studied education. However, this argument conflict with the requirements for good school leadership because in order for one to be a good school leader, he/she has to have a strong academic background (Davis, 2005, p. 8). This is necessary because, in order to lead an organization, one has to be passionate about, and know, the intricacies of the trade of that organization. In some states, principal credentialing is common. This is a case in which candidates sit for an examination designed by the state, and the candidates who pass the exam are licensed as principals for schools. Thus a pe rson who has not necessarily studied education may end up being a school principal (Davis, 2005, p. 11). This method may pick potential candidates and weak ones depending on the kind of examination that is set by the state. Summary As evidenced in the discussion above, school leadership has not been taken as seriously as it should be. This has had many negative effects on our schools which have been unlucky to get mediocre principals. There is thus the need to review programs for training principals in the universities in order to ensure that effective school leaders are produced from these institutions. All programs for training principals in the universities should thus be reviewed to ensure that they abide by the requirements highlighted in the discussion above. In a nutshell, the requirements are aimed at linking theory with practice during training, developing values and morals in the principals, utilizing the resources offered by a variety of stakeholders and making students e ffective decision makers. As discussed in the above paragraphs, universities should also ensure that they use effective methods of implementing the features leadership development in principals. Such methods should promote practicability of knowledge, consultation, group work and problem-oriented development of knowledge. They should also ensure that the program is implemented in accordance with the findings of existing research about effective adult education. The suggested methods include use of cohort groups and mentors, implementation of problem-based learning and ensuring that students are able to attend internships based in the field so that they get practical knowledge through experience. Care must also be taken to ensure that the use of the aforementioned alternative pathways to school leadership do not contribute to the jeopardy of school leadership. It is thus of essence that graduates are effectively trained instead of picking people who do not have an academic background . All in all, there is hope for our schools if the suggested ideas are implemented in both the universities producing principles and in the schools. Reference List Davis, S. (2005). School Leadership Study: Developing Successful Principals. PDF File. Web. Elmore, R. (2000). Building a New Structure for School Leadership. Washington DC: The Albert Shanker Institute. Hess, F. (2003). A license to lead? A new leadership agenda for American schools  (Policy report). Washington, DC: Progressive Policy Institute. Jackson, B. (2002). Exceptional and innovative programs in educational leadership. New Jersey. Bell Bain. Levine, A. (2005). Educating School Leaders. New York: The Education School Project. Wilson, P. (1996). Preparing school leaders: What works? Journal of School  Leadership. Volume 6, Issue 3, pp. 316-342. This research paper on School Leadership Successful Principles was written and submitted by user L1v1a to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Events Described in Seven Pillars of Wisdom by T. E. Lawrence

The Events Described in Seven Pillars of Wisdom by T. E. Lawrence Introduction Seven Pillars of Wisdom is a historical autobiography written by T. E. Lawrence. During the First World War, British instigated the revolt of Arabs against Turkey while she herself engaged Germany. The plan was for British to win the war from two fronts, though the idea was sold to the Arabs as a freedom campaign which Britain was apparently ready to support.Advertising We will write a custom essay sample on The Events Described in â€Å"Seven Pillars of Wisdom† by T. E. Lawrence specifically for you for only $16.05 $11/page Learn More Lawrence was part of this revolt, fighting alongside Arabs even though he was aware that his government was being dishonest with the Arabs. Chapters 41 through 58 detail Lawrence’s expedition’s imminent arrival at Akaba. Discussion Lawrence wrote that this story ought not to be read as the history of the Arab movement but as the history of him in it (Lawrence). The book therefore comprises of the feelings, experiences and reflections of Lawrence and all the other personalities around him who found themselves caught up in these historical moments. Quite a number of significant players are to be found between chapters 41 and 58 of the book since the Arab revolt involved many people. Foremost, there is Lawrence himself, the Briton charged, on behalf of the British government, to lead the expedition to take Akaba. Lawrence is aware of the insincerity of the British government in its dealings with the Arabs. For this reason, he is guilt ridden and hopes to make the revolt work not only to satisfy British interests but also to ultimately free the Arabs. Then, there are the Arabs, under the leadership of Auda Abu Tayi and Nasri. The Arabs are happy and excited at the prospect of freedom. They are painfully unaware of the immensity of the task they have undertaken and innocently trustful of the good intentions of the Britons. Unseen, but constantly felt, is the presence of the B ritish government and the depth of its insincerity. The chapters describe the passage of Lawrence’s expedition across the deserts and over the ranges of present day Saudi Arabia as it heads for Akaba. The town was deemed strategically important since it could hamper the approach of the British via the Mediterranean Sea as it portended a risk to the operations of the Suez Canal (Lawrence). Akaba, today known as Aqaba, is a strategic port town in present day Jordan, but was at the time under the control of the Turks. These chapters vividly describe the fatigue experienced by the men from riding camels all day; the discomfort of being scorched by the desert sun; the distress of being caught in the sand whirling in the desert wind; the thrill of the constant threat of coming under attack from unknown enemies; and under all this, the knowledge by Lawrence that the whole affair was a lie.Advertising Looking for essay on biography? Let's see if we can help you! Get your firs t paper with 15% OFF Learn More It being an account of individual experiences, the most important occurrence in the chosen chapters is the deep and profound guilt that is felt by Lawrence. Since the Arabs are deemed distrustful of institutions, and could therefore not be prevailed upon under the mere assurance of the British government to go to war, it had fallen upon Lawrence to be the face of the British to the Arabs. He had strived, and succeeded, in gaining their confidence. He however knew that the McMahon pledges and the Sykes-Picot treaty would come to naught once the war was won (Lawrence). In pushing forward with the expedition, he would be taking advantage of the trust the Arabs had in him, and by exploiting their thirst to free Syria and putting the lives of men at risk on the basis of false pretenses. Having assured them that â€Å"England kept her word in letter and spirit† after which the Arabs fell in line behind him, he felt nothing but consist ent and bitter shame (Lawrence). It is for the need to assuage this guilt that he endeavored to steer the Arab Revolt in such a fashion that it would become â€Å"its own success† and in so doing, Britain would be unable to deny the Arabs their moral earned rights (Lawrence). After the liberation of Syria, The General Syrian Congress arrived at the following resolutions detailing the wishes of Syrians: â€Å"that the people of Syria wanted their independence to be recognized; that they rejected the idea of political tutelage; that they rejected any attempts to divide Syria; and that they would be appreciative of foreign assistance for a limited period of time† (Glubb 106-7). France was however given the mandate to occupy Syria by the Supreme Council of Allies and the British army was soon replaced by that of the French. This was in spite of the fact that Syrians were strongly against foreign occupation. Consequently, Amir Feisal, who had fought in the Arab Revolt, rece ived an ultimatum demanding his recognition of the French mandate in Syria (Glubb 109). The contemporary significance of the events described in the chapters chosen arises from their causal relationship with the sequence of occurrences that followed. The areas in Syria that were occupied by the French happened to be the ones that had been promised to the Arabs in the Sykes-Picot Agreement (Glubb 112). The fact that Britain went back on its word on this particular instance, in view of the ensuing political upheaval in Syria for the subsequent decade, ended up in the Arabs being consistently suspicious of the intentions of the British. Even though no such claims had been made by British, it was felt by the Arabs that the original intention behind the British actions was for Syria to be divided up between France and Britain.Advertising We will write a custom essay sample on The Events Described in â€Å"Seven Pillars of Wisdom† by T. E. Lawrence specifically for you fo r only $16.05 $11/page Learn More The French occupation of Syria resulted in the eventual adoption of Western political and cultural concepts. The eventual adoption of democratic institutions of governance, though of a rather primary kind, and the increased imitation of Western culture by young generation Syrians led to the neglect of significant cultural practices. For instance, the apparent gradual loss of the traditional politeness and manners that has previously characterized the Syrian tradition has been attributed to this contact with western culture (Glubb 187). Conclusion The events described in â€Å"Seven Pillars of Wisdom† are of great significance. Through them we get insights behind the complex relationship between Britain and Arabs. It could be argued that in Lawrence is to be found the incarnation of the British sentiment towards Arabs after the events in Syria. The dishonesty of the British in their dealings with Arabs resulted in the French oc cupation of Syria and a deeply ingrained suspicion of Britons by Arabs. The British might not have been able to go against the occupation of Syria by France. What matters however, is that they had conspired to dishonor their promises to the Arabs even prior to the French entry into the equation. This suspicion reinforced by other historical occurrences, still characterizes how Arabs view not only the British but the whole of the Western world. Glubb, John. Britain and the Arabs: A Study of Fifty Years 1908 to 1958. London: J.B.G Ltd, 1959. Print. Lawrence, Thomas. â€Å"Seven Pillars of Wisdom.† 2011. Web. Project Gutenberg.

10 dudas resueltas sobre el ajuste de estatus

10 dudas resueltas sobre el ajuste de estatus El ajuste de estatus es un trmite que permite a los migrantes presentes en Estados Unidos solicitar y obtener la tarjeta de residencia permanente, tambià ©n conocida como green card, sin necesidad de salir del paà ­s. Para completar este trmite del ajuste de estatus ,el migrante deber presentar, un formulario principal, planillas de apoyo, documentacià ³n de evidencia y, dependiendo del tipo de caso, pago de un arancel. Adems, puede ser necesaria una entrevista con un oficial migratorio, presentarse para la toma de datos biomà ©tricos y el envà ­o de documentacià ³n adicional a peticià ³n del Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s). El ajuste de estatus se diferencia del proceso consular como procedimiento para la obtencià ³n de la green card en que en este à ºltimo el migrante debe estar fuera de los Estados Unidos y presentarse a una entrevista en una oficina consular estadounidense. Por su importancia migratoria, a continuacià ³n se aclaran las principales dudas sobre el ajuste de estatus. Ajuste de estatus El ajuste de estatus es un proceso que permite a los migrantes obtener la tarjeta de residencia permanente sin salir de EE.UU. No todos los migrantes pueden ajustar su estatus.En la actualidad es un proceso largo –o muy largo– y caro. Una de sus grandes ventajas es que evita las separaciones familiares y que el migrante en proceso de ajuste de estatus puede obtener un permiso de trabajo.  ¿Cules son las ventajas del ajuste de estatus? El ajuste de estatus brinda dos grandes ventajas para los migrantes. En primer lugar, permite que el proceso de adquirir la tarjeta de residencia permanente se desarrolle en su totalidad en Estados Unidos. Como consecuencia, el migrante se ahorra los gastos que generarà ­a la obligacià ³n de salir del paà ­s para completar el proceso y podrà ­a obtener un permiso de trabajo mientras se tramita el ajuste. En segundo lugar, los migrantes indocumentados que cumplen los requisitos para ajustar su estatus evitan tener que salir del paà ­s para arreglar los papeles a travà ©s del proceso consular y asà ­ no activan el castigo de los tres y de los 10 aà ±os.  ¿Cules son los requisitos para el ajuste de estatus? Hay dos grandes requisitos. En primer lugar, calificar para sacar la tarjeta de residencia permanente por uno de los varios motivos establecidos por la ley. Son ejemplos comunes, pero no los à ºnicos, los siguientes: por peticià ³n de familiar por residente o ciudadano.por asilo o refugiadospor visa U (và ­ctima violencia) o T (trfico humano)por visa K-1 de prometido de ciudadanopor patrocinio de una empresaemigrantes especialescubanos, en aplicacià ³n de Ley de Ajuste Cubano, etc. En segundo lugar, es necesario, adems, calificar para beneficiarse del proceso de ajuste de estatus. Y es que no todos los migrantes que califican para la green card pueden beneficiarse del trmite del ajuste de estatus. Por ejemplo, no pueden ajustar su estatus, entre otros, los siguientes migrantes:cà ³nyuges y padres de ciudadanos que ingresaron ilegalmente a Estados Unidosfamiliares de residentes en situacià ³n de indocumentadoscà ³nyuge de ciudadano que ingresà ³ con visa K-1 y se casà ³ con persona distinta a su patrocinadortitulares de visa J-1 o J-2 de intercambio que estn sujetos a la obligacià ³n de residir fuera de EE.UU. por dos aà ±os.Otros casos. Cabe destacar que la ley permite excepciones a la regla general en ciertos casos, por ejemplo, para los migrantes que piden para sà ­ el beneficio de VAWA por violencia domà ©stica. Formulario para solicitar el ajuste de estatus El formulario del USCIS para el ajuste de estatus es el I-485. En los casos excepcionales en los que el migrante puede sacar la green card en aplicacià ³n de la Seccià ³n 245(i) de la Ley de Naturalizacià ³n y Ciudadanà ­a (INA, por sus siglas en inglà ©s), tambià ©n deber completar el formulario I-485 Supplement A. Adems, se debern presentar otros formularios, como la Declaracià ³n de sostenimiento econà ³mico (affidavit of support, en inglà ©s), pero su naturaleza depende de la razà ³n por la que el migrante califica para sacar la green card. Cabe destacar que la mayorà ­a de los migrantes debern presentar una copia del I-94, registro de ingreso y de salida, para acreditar que entraron legalmente a los Estados Unidos. Asimismo, deber realizarse un examen mà ©dico. Conviene presentar tambià ©n al mismo tiempo la solicitud de permiso de trabajo y la solicitud de permiso para viajar, conocido en inglà ©s como advance parole. Si se presentan conjuntamente con la peticià ³n de ajuste de estatus no es necesario pagar una cuota a mayores por estos dos permisos. En otras palabras, la cuota est incluida en la de ajuste de estatus. Todos los documentos adjuntos que se presenten deben traducirse al idioma inglà ©s y certificarlo, si es que estn redactados en otra lengua.  ¿Cundo se presenta formulario I-485 ajuste de estatus? El momento en que se puede enviar el formulario para el ajuste de estatus depende de la razà ³n por la que el migrante saca la green card. En la mayorà ­a de los casos necesitar que exista una visa disponible para su categorà ­a. Por ejemplo, el cà ³nyuge de un residente permanente es categorà ­a F2A. No puede enviar los documentos para solicitar el ajuste mientras el boletà ­n de visas que publica todos los meses el Departamento de Estado no diga que ya hay visa disponible segà ºn la fecha de prioridad de la aplicacià ³n del migrante. Sin embargo, hay casos excepcionales en los que se puede presentar la solicitud de ajuste en el momento en que ya se solicita la green card. Por ejemplo, en el caso de peticià ³n de cà ³nyuge, padres o hijos solteros menores de 21 aà ±os por parte un ciudadano estadounidense.  ¿Cul es el costo del formulario I-485? Pueden darse las siguientes situaciones: Menor de 14 aà ±os que aplica con al menos un progenitor: $750Menor de 14 aà ±os que no aplica con ningà ºn progenitor: $1.140Migrantes entre 14 y 78 aà ±os de edad: $1.225, incluye servicio biomà ©tricoMigrantes de 79 aà ±os o ms: $1.140Migrantes admitidos a EE.UU. como refugiados: $0 Segà ºn las circunstancias, algunos migrantes podrà ­an calificar por un waiver para no pagar la tarifa. Sin embargo, antes de solicitarlo es conveniente asesorarse con un abogado ya que podrà ­a dar lugar al rechazo de la peticià ³n de ajuste de estatus por motivo de carga pà ºblica. Esta cuota se puede pagar mediante money order, cheque personal o cashiers check contra una cuenta en un banco de Estados Unidos o mediante tarjeta de crà ©dito. Para esto à ºltimo debe completarse el formulario G-1450. La tarifa no se regresa si el ajuste de estatus no es aprobado. Huellas digitales para ajuste de estatus Los migrantes entre 14 y 78 aà ±os recibirn una carta para que en un dà ­a y una hora determinada se presenten en un ACS para la toma de huellas digitales, fotografà ­as y para firmar que todo lo que han dicho en su solicitud de ajuste de estatus es verdad. USCIS puede negar el ajuste de estatus si el migrante no firma o si no se presenta en el ACS la fecha indicada y no solicità ³ previamente un cambio de dà ­a y/o hora.  ¿Cunto se demora el ajuste de estatus? En la actualidad, el ajuste de estatus est sufriendo notables retrasos. Por ejemplo, el Centro de California se est demorando entre 8 meses y 43 meses y medio. El Centro de Texas, entre 14 y 41 meses. Entre los factores que explican la diferencia de tiempo en un mismo centro de USCIS pueden estar la necesidad de realizar entrevistas o no o la solicitud de documentacià ³n adicional por parte de USCIS. Es posible verificar los retrasos medios en la pgina oficial de USCIS. En la casilla de Form, seleccionar I-485 y en la de Field Office o Service Center, elegir la del centro que està © gestionando la aplicacià ³n. Adems, existen diversos medios para contactar con USCIS para verificar el estatus del caso.  ¿Se puede trabajar/viajar mientras se espera por ajuste de estatus? Se puede trabajar una vez que se recibe el permiso de trabajo, a menos que se tenga ya uno emitido que continà ºa siendo vlido. No se deberà ­a viajar al extranjero sin tener en mano el advance parole aprobado, ya que el migrante se arriesga a que se le impida regresar a EE.UU. Incluso con ese permiso aprobado los migrantes en situacià ³n de indocumentados deberà ­an consultar con un abogado antes de viajar. USCIS y negacià ³n de ajuste de estatus Una peticià ³n de ajuste de estatus puede ser negada porque se considera al migrante como inadmisible. En la actualidad, es conveniente tener en cuenta las nuevas directrices del gobierno sobre el problema llamado carga pà ºblica. Novios y esposos: consideraciones a tener en cuenta En el caso de relaciones familiares existe la tentacià ³n de que el novio o cà ³nyuge extranjero ingrese a EE.UU. e intentar arreglar la situacià ³n migratoria mediante la solicitud de un ajuste de estatus y asà ­ evitar una separacià ³n larga, que es lo que sucede con las aplicaciones en las que se va a travà ©s del proceso consular. Sin embargo, cabe destacar que sin darse cuenta se està © cometiendo un fraude de ley, cuando el cà ³nyuge extranjero o el novio de un ciudadano estadounidense ingresa como turista con la intencià ³n de quedarse en EE.UU. y solicitar una green card. Para evitar problemas de este tipo es conveniente tenerlo presente y dejar transcurrir un tiempo prudente desde el ingreso del cà ³nyuge o novio extranjero hasta el momento de solicitar el ajuste de estatus o, en el caso de prometidos, de la celebracià ³n del matrimonio. En la actualidad se exige un tiempo mayor que en el pasado. Este artà ­culo no es asesorà ­a legal. Tiene un carcter meramente informativo.

State capitalism Essay Example | Topics and Well Written Essays - 2500 words

State capitalism - Essay Example How counter concept socialism, this tool for fighting is often utilized in political debate. For some, it is very improbable that this period has adequate technical merit. There is no short and so straightforward delineation of the notion is usually acknowledged, for the straightforward cause that communal idea in general, in a sense, this is a try to work out the source, environment and destiny of capitalism (Bremmer 240). Therefore, what should of necessity highly selective representation. Its aim is directed at some centered issue of outlook on capitalism as humanity, as annals and as a presence. Theories State capitalism is a scheme in which the government actions as "the superior financial contestant, and is utilized mostly in markets for political purposes. The last cause is not financial (maximum growth), but the political (the greatest power of the state and the possibilities of survival on the direction)." Presence of the state in the finances, although, does not mechanicall y make the state-capitalist country. In the end, the international economic urgent position that started in 2008 apparently established that even the authorities of the capitalist market, in dire attenuating components, manage not hesitate to attempt a huge intervention in their economies. The distinction between them and the capitalist state, Bremmer said that government intervention will not be glimpsed as "a sequence of provisional assesses to refurbish the shattered finances and revive the finances into recession," but as "long-term strategic principle decisions." To state capitalist markets work â€Å"mainly as a device that assists the nationwide concern, or not less than those of the ruling elite, other than as an motor of opening for the man (Van Kersbergen 82-105)". Patterns have not become recognizable for the fact that the capitalist administrators have accepted free markets and free persons as a reality, but due to the fact that they have accepted that they can hold a r estriction on both. By the time Obama went into the agency, state capitalism was the dignity of the court of Moscow, Beijing and elsewhere. History, Political Idea, Financial Schemes People conceive these organizations through their own activities, but not habitually by alternative or as they glimpse fit. Marx and Marxists concentrated their theoretical and empirical study on the capitalist scheme and the emergence and transformation. Due to the mismatch between the organizations between, for demonstration, "productive forces" (among other things, new information, technologies and technical expansion that assist to the creation of such a force) and the "relations of output (for demonstration, personal ownership of entails of output or administration scheme and control), the capitalist scheme in urgent position, finally premier to transformation. In supplement, up to date capitalism has been making the figures and more items, but such productive fertility is endangered by need of buy er demand (staff) (Galbraith 87-99). Manufacturers are opposite smaller earnings, or some bankruptcy of many. This directs to the consolidation and paves the way for the future are often more international crises. According to Marx, technological advancement and information, expanding the dimensions of output flats, assist to alterations in the way of output and, therefore, to redistribute power between categories over time. And circulation, lead to alterations in political and heritage institutions3 said

Water Fluoridation Issue in Kansas Essay Example | Topics and Well Written Essays - 750 words

Water Fluoridation Issue in Kansas - Essay Example The Kansas area is a leading producer of cattle and agricultural produce such as soybeans and corn (Mortal et al 1). The area relies on rivers, wetlands, and underground rivers as the natural water sources and the water supply is both private and public. Kansas is ideal for agriculture because a significant percentage of its land can support agricultural activities with over sixty thousands running farms. Like many communities, Kansas undertook the water fluoridation concept that many perceive as the way to providing safe water for the population. The idea that supports the fluoridation aspect is that adding fluoride to water for consumption helps in preventing tooth cavity and other dental health concerns. With this, this essay will delve into the presence of fluoride in the water consumed in Kansas and why it is good for the this community. First, consumption of fluoridated is of benefit to the Kansas because it is the most cost effective way of minimizing the occurrence of cavitie s in both adults and children (K.H.I 2). Most of those that are adamant about using fluoridated water because they support the ferocious thinking that intense level of fluoride in water can cause fluorosis in children below the age of eight hence minimizing the level of contact with this water. This ambuscades sensible thinking as the arguments that they present lack substantive evidence to support their claims. However, this is nadir thinking as this only applies to the children of this age and not on those that are past this age hence making this argument to be baseless. The levels of fluoride in domestically consumed water should be at 1.5mg per liter and a plethora of this may cause fluorosis if the level goes up to 4mg per liter. The other available options for preventing cavities is by using toothpaste that contains fluoride as an extract, which is much more expensive. Therefore, water fluoridation has benefits to the Kansas community because it presents an affordable way of p revent cavities and cavity related diseases. Secondly, consumption of fluoridated is of benefit to the Kansas because it helps in minimizing the occurrence of diseases caused by poor oral health. In essence, the Wichita area has registered a great number of tooth decay cases as compared to any other region within this state. Ideally, Wichita does not fluoridate its water because it lacks the necessary policy mechanisms that would influence the adoption of the water fluoridation concept. The area has also registered a high number of oral health challenges that have the potential of influencing other disease apart form the dental health related diseases. However, a significant part of the medical professionals in Wichita have realized the importance of water fluoridation had have taken the initiative to improve the quality of life for those living ion the area. Subsequently, physicians agree that a community that does not consume fluoridated water cannot be as healthy as it should be because of the inane perception that they have about the disease causing organisms. Therefore, water fluoridation is of benefit to the Kansas population especially in the Wichita area because it minimizes the risk of acquiring tooth decay that can create poor oral health. Thirdly, consumption of fluoridated is of benefit to the Kansas because it helps in keeping students in school as it decreases absenteeism caused by seeking treatment. Ideally, studies have also established a relationship between the low grades in school going children and poor dental health that may arise from consuming water does not contain the required fluoride levels. According to the Kansas Dentist Association, a significant pa

Peer Pressure and Teen Sex Essay Example for Free

Peer Pressure and Teen Sex Essay One in five teens reported having sex before they were 15. One in seven sexually active 14-year-olds also said they have been pregnant. The National Campaign to Prevent Teen Pregnancy 2003 It has long been known that teens are heavily influenced by peer pressure, especially when it comes to sex. The question is not if they are influenced, but how they are affected by peer pressure and what decisions they make as a result. This paper will outline the main issues surrounding this controversial subject with the goal of dispelling popular myths while also providing an understanding of how to most effectively educate teens about this phenomenon so that they will make the best and most informed decisions in whatever circumstances they find themselves. The teenage years are full of changes, from biological transitioning into adulthood to social changes occurring at school and beyond. Peer pressure intensifies during this period as teens begin to become sexually interested and active. According to a project done by the University of Michigan, â€Å"The desire to be popular and fit in is so great, that some people will resort to partaking in behaviors deemed outside of their normal comfort zones, possibly disregarding certain morals and values† (Pressures). The pressure to fit in and to stay ahead of the social vanguard places teens in an awkward and challenging environment because they have scarce background knowledge from which to base their decisions and very few people with whom to discuss these changes with, besides their peers. Teens are very hesitant to approach their parents, teachers and counselors for fear of getting in trouble or for fear of embarrassment and discomfort. In our popular media culture, much of the knowledge teens have about peer pressure and sex comes from the movies and television. This presents another complexity to their already hectic lives as they try to weigh their personal character against the stereotypes and myths laid out through these mediums. Hugely popular movies such as American Pie and Dazed and Confused lead students to believe that having sex is just what people do at this age. While this may in fact be true, the message that teens take away is that everybody is already doing it and that if they want to be cool they will too. According to an article published in Psychology Today, 33% of teens ages 15-17 say they feel pressure to have sex, often from male friends. Interestingly, only 23% of teen girls reported feeling pressure to have sex (Allen). That being said, no matter what kind of peer pressure teens are confronted with, they must figure out how to balance the value of going along with the crowd against the importance of making their own decisions. This is the toughest part for teens to handle because they have so many conflicting emotions and perspectives influencing their behavior. For this reason, innovative approaches to sexual education need to be integrated into the traditional abstinence only education that has proven to be ineffective. Today federal spending on abstinence education, with all funding sources combined, exceeds $1. 2 billion (Lew). This program has failed to include other types of sexual education that would be beneficial to teen’s education because it preaches that the only safe method to having sex is to not have sex. This is of course true, but it is not applicable to our contemporary society. Teens have access to all kinds of sexual information on the internet and through television and movies. This is not to say that all of the information they find is true to life, but it tells teens that the education they are getting in schools about sex is limited and outdated. This is not an engaging or for that matter a useful method of instruction because it ignores issues such as contraceptives and safe sexual practices. Peer pressure begins to take hold and gain force at this juncture as the curiosity of teens is not being met through their formal sexual education. Because of this failure, teens turn to their peers for additional knowledge who in turn are facing their own forms of peer pressure. This creates a cycle of myths surrounding sex. Much of the knowledge peers pass on to each other revolves around either second-hand information or from whatever television show or movie they identify with. From here, clusters of teens, or cliques, form around these myths and interests in a process that creates a certain structure of knowledge based around assumptions and stories as opposed to the facts of research and experience. It is not surprising that teens have sex. It is surprising that school systems continue to form short-sided sexual education programs focusing on abstinence only. If our country wants to improve our sexual health and knowledge, sexual education programs need to diversify their teaching lessons to include contraceptives, sexually-safe practices, and the effects of peer pressure. Works Cited Allen, Collin. (2003). Peer Pressure and Teen Sex. Psychology Today. Retrieved December 10, 2008, from http://www. psychologytoday. com/articles/pto-20030522-000002. html Lew, Irene. (2008). Teens Learn to Apply Peer Pressure for Safe Sex. Women’s E-News. Retrieved December 10, 2008, from http://www. womensenews. org/article. cfm/dyn/aid/2988/context/archive Peer Pressure and Emotions. (2008). Cool Kids and Losers: The Psychology of High School Students in Peer Groups and Cliques. The University of Michigan. Retrieved December 10, 2008, from http://sitemaker. umich. edu/356. tran/peer_pressure_and_emotions

Human Trafficking in the United States Essay -- Modern-Day Slavery

In 2010, there were almost 30,000 Latino immigrants in Durham, ninety percent of which were undocumented immigrants (Johnson). Initially, most Latino immigrants arrived in the southwest, but since the turn of the century, more have settled in new destinations, such as Durham, and other parts of the Southeast, due to opportunities to work in low-skilled jobs. Pushing forces that lead people to migrate include better life opportunities, poverty as a result of war, political unrest and injustice, and environmental disasters. Businesses provide pulling factors for Latino migration by attracting immigrants in order to attain cheap labor. The sustained demand for cheap labor in the US gives undocumented immigrants an opportunity to work and stay in a country where they face unwelcoming attitudes. Two different situations can be identified when looking at illegal migration: people immigrating because of human trafficking, and people being smuggled unlawfully in order to find a better life. Labor trafficking is often entangled with illegal immigration and smuggling (Barrick). Traffic...

Homeland Security

Homeland Security Community Threat Assessment Jesse Anderson Boston University Abstract The purpose of this brief is to provide Homeland Security with a terrorist threat assessment of the local community. It is suspected that an eco-terrorist organization is forming in the area. The organization’s structure, typology and force multipliers are analyzed. The primary goal of Homeland Security as listed in the National Strategy for Homeland Security is the prevention and disruption of terrorist attacks (Department of Homeland Security, 2007, p. ). Despite the fact that the largest terrorist threat comes from Islamic extremist groups, other organizations that pose a threat to the Homeland must be monitored by federal, state and local governments as well. As a nation, â€Å"we confront an ongoing threat posed by domestic terrorists based and operating strictly within the United States. Often referred to as ‘single-issue’ groups, they include white supremacist groups, a nimal rights extremists, and eco-terrorist groups, among others† (Department of Homeland Security, 2007, p. 10).Since September 11th, radical environmental groups engaged in eco-terrorism have been identified as the leading domestic terrorist threat (Vanderheiden, 2005, p. 425). It is my opinion that this type of organization is forming in the local community. Their actions thus far fall under the FBI’s definition of domestic terrorism, and their organization can be classified under a domestic geographical typology and a cause-based mode of attack typology. The organization utilizes a pyramidal structure with command, support, intelligence and tactical divisions.Technological and media force multipliers may be used to increase the striking power of the small organization. The FBI defines domestic terrorism as â€Å"the unlawful use, or threatened use, of force or violence by a group or individual based and operating entirely within the United States or Puerto Rico with out foreign direction committed against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof in furtherance of political or social objectives† (Federal Bureau of Investigations, 2005, p. v).Recently, vandalism and arson were committed at a local construction site in which trees needed to be cut down to make room for a new housing development. This unlawful use of violence in the name of an environmental cause meant to intimidate the company funding the housing development falls under the FBI’s definition of domestic terrorism. According to Ash (as cited in Kegley, Jr. , 2003), there are four things to look at when deciding whether someone is a terrorist: biography, goals, methods, and context (p. 62). Graffiti at the scene suggests that the offenders are associated with the Earth Liberation Front.In the past, this organization has had similar incidents of violence and vandalism to intimidate anti-environmental compani es all over the nation. The goal of E. L. F â€Å"is to cause targeted economic harm to anti-environmental offenders in order to remove the profit motive from killing the earth and all life on it† (Vanderheiden, 2005, p. 426). This goal is achieved through property attacks using methods of vandalism, arson, and bombings. Members are not oppressed, and have the ability to air their grievances and make their cause known peacefully.Thus, instilling fear in the public through violent property attacks with the aim of achieving political and social objectives can not be justified. Therefore, using the FBI definition and through examination of biography, goals, methods and context, it is determined that the local E. L. F. group is a terrorist organization. This organization can be classified through geographical or modes of attack typologies. Since the attack was committed within this country by residents of this country, the organization is classified as domestic (Goldstein, 2008, Typologies of Terrorism section).Under the modes of attack typology, this organization is classified as â€Å"cause-based†. This is because the group is devoted to an environmental social cause, and is using violence and vandalism to â€Å"address their grievances† (Goldstein, 2008, Typologies of Terrorism section). As the case with most terrorist organizations, the group’s structure is most likely pyramidal with command, support, tactical and intelligence subsections (Goldstein, 2008, Organization of a Terrorist Group section). The person in command is at the tip of the pyramid and oversees all aspects of the operation.The support section is responsible for the materials necessary for the attacks. Surveillance, planning, and target assessment is the responsibility of the intelligence section. Finally, the tactical section carries out the actual terrorist action. Although the local E. L. F. group is estimated to be small in number, force multipliers allow for th e â€Å"increase in striking power without increasing the strength of the unit† (White, 2009, pp. 98-99). This organization will most likely utilize technology and the media as force multipliers. Eco-terrorists like the E. L. F. re careful to cause damage only to property and not people. Therefore, the use of weapons of mass destruction is unlikely. Cyberterrorism, however, is a possibility. â€Å"Cyberterrorism refers to the use of computers to attack technological targets or physical attacks on computer networks† (White, 2009, p. 101). Many companies in this area that could be targets for this local E. L. F. group rely heavily on computer networks. The use of computer viruses to attack the information structures of these companies would cause a great deal of harm, making it a very attractive option.Additionally, media reports on arsons and bombings committed by the organization gives â€Å"recognition to their causes, grievances and demands† and can also serve as a â€Å"psychological weapon† (White, 2009, p. 205). As such, the use of cyberterrorism and the media as force multipliers should be anticipated. In conclusion, Homeland Security’s dedication to preventing and disrupting terrorist attacks in America has led to an analysis of suspected terrorist activity in the local community. Islamic extremist groups may pose the greatest terrorist threat to America, but there are still domestic terrorist organizations that need to be confronted.It is suspected that an eco-terrorist organization affiliated with the Earth Liberation Front has formed in the local community. This local E. L. F. group can be determined as a terrorist organization through application of the FBI’s definition of domestic terrorism and the examination of its biography, goals, context, and violent methods. The organization can be classified as domestic or cause-based under geographical or modes of attack typologies. Furthermore, a pyramid structure with command, support, intelligence and tactical subsections is most likely being used.Along with traditional modes of attack, media and technological force multipliers might be used by the organization to increase their striking power.

Royal Ahold’s Case Write Up

Executive Summary The case discusses the Royal Ahold’s the major events that led to the demise of a great European company. The case presents some of the key issues in the areas of leadership, strategy, audit and accounting fraud that resulted in their disaster. The case identifies the problems made by the management in selecting the improper growth strategy and incentive plan that encouraged unethical behaviour from the senior management. The events presented touch and highlight management and governance issues, which are so important in managing global companies.After analysis of the cases and financial statements, I have come with questions and concerns on the management and financial statements that could have caught this earlier on. Questions to be asked and process of approving budgets, corporate strategy, risk controls would have raised concerns on the management style. Some of the other recommended actions for board and its various committees would have discouraged the improper management practices. Some of these questions might have surfaced real issues and / or encouraged the right practice.I found various accounting standards, challenges of global audit process; in this case it was led by Deliotte. The CEO’s and leadership growth strategy was the reward and recognition was improper. The number of acquisitions made during the 90s and continuous pressure was put on all subsidiaries to grow the sales by 15% were bad decisions. This alone led to many other problems within the company. The CEO’s growth strategy and desire to quickly grow the company put immense pressure on all other companies and senior management to somehow meet the CEO’s expectation.It all resulted into fraudulent activities and ultimately disaster of great company. I recommend adopting changes to incentive plans, non-financial factors be part of success criteria. In measuring financial success, working capital ratio, inventory days, receivable and payable ta rgets should be part of incentives. Above all, I recommend changes to the board committees and ensuring their work is independent was also important, i. e. audit committee, establishment of HR committee to raise issues and improve the overall organization culture. The case also highlights the issue of multiple accounting standards being practiced in very country.A standard corporate wide accounting standard in Royal Ahold must have been used. Both external and internal auditors must have report ed numbers in a consistent approach. I recommend that auditors had direct reporting to board and should have empowered and trained to look for documentation and management structures in their audit process. Had they dig deep on all areas of concerns of material significance they might have found side letters. I have also highlighted other recommendations including the controls in the accounting standards and in preparing financial papers.Incentive plans and corporate strategy be realistic to avoid unwanted behaviors. Tone of the top management including the board’s, assignment of responsibilities be clearly stated and periodically measured. Student id: 250712690 1 Management Accounting Exam Problem Identification: The case depicts another case of fail of governance and business ethics. This appears to be a fraud and not just accounting mistakes. By 2003, the time of the case, Enron, WorldCom and few others had already identified the need of business ethics and corporate governance.Royal Ahold series of events happened mainly due to greed and unethical behaviour but what really underlies is the objective setting, growth strategy and, rewards recognition criteria set by management. The case also presents issues of cost accounting, in terms of, when to apply the manufacturing rebates. Consolidation of subsidiaries and joint ventures also played a role in this fraud. It also shows bad governance, flaws in external audit, failure of internal audit functions and to som e degree their competency. Leadership strategy: Royal Ahold’s CEO’s strategy of 15% growth year-over-year was very aggressive.The reward and recognition structure around the sales number was improper as it led management of all subsidiaries and other business units to increase the revenue and meet the targets. CEO kept communicating to board and shareholders the expectation around the sales strategy and likelihood of meeting these targets. Consequently, it created a culture whereby senior management were under pressure to meet the sales objective. The senior management and head of subsidiaries must have felt that missing the sales targets is not even an option. Accounting Fraud: The case presents few big issues of accounting.Firstly, the issue is of the incorrect accounting treatment of manufacturing rebates and promotional allowances. My opinion is that rebates cannot decrease the cost of goods unless there is a certainty of getting the rebates. If the rebates are unc ertain they cannot decrease the cost of goods incorrectly. From the case, it appears that management ordered more quantity of goods then they could have sold. They booked the rebates at time of goods received and decrease the cost of goods prematurely. (Assumption: It is not very clear from the case, if these rebates were booked as income or adjusted against the cost of goods i. . decrease in cost of item. I have assumed that Royal Ahold accountants decreased the costs (prematurely as per above paragraph). If these were booked as income, then it is even a bigger fraud and not an accounting error) Second accounting fraud problem is the accountants preparation of Royal Ahold’s parent company financial statements. They consolidated the financial statements including some of the joint ventures when Royal didn’t even had control over them. Royal Ahold did not own more than 50% of these Joint Ventures and did not have the control of the decision making.They created fraudulen t paper work to show they had control on these join venture companies. This is a pure fraud as they created agreements to satisfy auditors and try to hide the real facts. Audit: Both external auditors and internal auditors (and audit committee) failed to detect any of the accounting issues. It could have been missed as accounting standards in many countries is different. External auditors, even though they may all be of Deloite, of one country only audits that country statements, so they may not be familiar what might be happening in other parts of the company.However, the Royal Ahold parent company auditors are responsible to have an oversight of companywide audit and should be held responsible for over -looking these fraudulent transactions. Internal audit and board’s audit committee failed to detect any of the misrepresentation either. On top of that in Netherlands there were two boards (Governing Board and Supervisory Board) and both boards weren’t able to detect o r raise red flag on any of these problems and misrepresentations. Management having two sets of paper work with JV (Joint Ventures) without coming under the investigation shows incompetency of audit functions.Governance / Audit Structure The way the governance and audit structure was laid out at Royal Ahold, there were five different committees and entities were responsible to review accounting and financial controls and practices that could have asked questions and raise concerns (red flags). They were: The governance board, supervisory board, the audit committee, internal audit department and the external auditors. Each should have independently reviewed management controls and financial statements and raise concerns and issues. Raising Red FlagsIn my opinion, the governance structure and audit committees and external auditors were sufficient enough to handle or uncover such fraudulent activities had they been critical, created the right controls, empowered the internal auditors a nd obviously asked the right questions while reviewing the financial statements and other management documentation. As part of board, I would have asked questions following questions, or have acted when seen abnormalities. This would have helped me in identifying issues, concerns and in raising red flags on the Royal Ahold 1999-2001 financial statements.Also some of them are related to mid 90’s management attitude and strategy. Strategy and Growth Approach: The target of meeting 15% year-over-year in sales, especially in US in 2000-01 when economy was in recession should have alarmed the board and internal auditors. They should have investigated how the sales targets are being achieved. It is not easy to meet 15% sales in US food industries under this economic climate. This may have led the management behaviour in meeting the targets.As board member, I would have asked CEO to explain the strategy of rewards and recognition, mainly on top line bonus as it is a wrong choice. (I have personally worked at Compaq during 1999-2000 and have seen the issue of top line bonus and commission on sales. This led to Compaq’s continued crises and eventually it was bought by HP in 2003). I would tried to influence the board and hence the CEO to consider a more comprehensive rewards strategy. From my experience bonus strategy plays a big role in company culture. The other important factor that develops the management attitude is what CEO likes to hear.It seems Royal Ahold’s CEO, Cees van der Hooven, wanted to hear from all his subsidiaries and Joint Ventures that sales targets are being met every quarter. I would have influence the management style and company culture to be protected by changing (or diluting) this approach. CEO’s attitude and leadership style was one of the leading cause of Royal Ahold demise. His aggressive acquisition approach would have resulted in integration issues within the company. As board member, I would have asked the man agement plans on integration and how culture of the organization would not be negatively impacted.I would have created the board HR committee to influence management not to allow the negative impacts on the organization culture, integration within the organization, rewards and recognition be such that it would not have allowed the culture to deteriorate. The cultural issues, integration issues and above all greed among the management team members was uncontrolled in Royal Ahold’s accounting scandal. The growing number of acquisitions was extremely risky initiative; the corporate strategy was carrying high risks at all operational levels including controls, integration that may have led to frauds.Also, this had potential to be a reputation risk as well. In my opinion, board should not have approved such an aggressive corporate growth strategy. Consolidated Statements Although Royal Ahold ownership is less than 50% in some Join venture companies, they showed controlling interes ts in some companies. To me an agreement paper presented by the management is not sufficient. I would have asked the significance of Royal Ahold’s control and ask management which areas of Joint Venture management we have been making decisions on.If we are making decisions, even though we don’t own more than 50%, what are the risks associated with these decisions. As a board member, I would have understood how Royal Ahold has influenced the Joint Venture management. I would have also asked audit committee to understand the management structure of Joint Ventures. Taking a step further, assuming that 20% share would have given Royal Ahold right to appoint a board member on Joint Venture’s Board, I would have understood from the Joint Venture board member (through Royal Ahold appointed director) how the joint ventures decision making process really works.By asking such questions and efforts in trying to understand from the board and management of Joint ventures how the organization is actually structured and working. If Royal Ahold does not have a controlling authority on the acquired company, the company financial statements cannot be consolidated. Royal’s accounting practice o f consolidation will first bump up the revenue numbers. This was purposely done to beef up the revenue figures. This may have resulted bigger bonus for the senior management. Also, the balance sheet would be more attractive to the shareholders (and potential shareholders). To explain this here is simple illustration:Parent Current Assets Assets Total Assets Current Liabilities Liabilit ies Total Liabilities Shareholder's Equity Debt to Equity Ratio Subsidiary Consolidated 3 7 10 1 3 4 4 10 14 4 1 5 3 7 0. 5 1. 5 3. 5 8. 5 3 2. 5 5. 5 2. 3 0. 6 1. 5 As illustrated in the hypothetical example above example, by consolidat ion the debt looks more attractive then it would have looked otherwise in the parent company. The debt to equity shows debt-to-equity of ($1. 5: $1) when consolidated, and ($2. 3:$1) when not consolidated. Similarly, other financial ratios would have looked good with consolidation of financial statements.The consolidation resulted in better financial statements; hence Royal Ahold used this approach. In actual, this should not have used consolidated method. As per the accounting text, Parent when owns an investee company’s 20%-50% should use the equity method of accounting. The equity method would have mainly impacted the earnings on the Income statements. The net income, however, would result the same earnings without changing the revenue numbers. On the balance sheet side, the equity method would only show true â€Å"Assets† number, as per the investments made in the JV by Royal Ahold. The financial ratios (e. . debt to equity or quick ratio etc. ) will not be as appealing as it started to sound with consolidated statement. Risk Controls: As board member, I would have influenced the entire board not to approve the corporate strategy as a budget was too aggressive and unrealistic. As pointed out above, realistic targets are extremely important. If strategy is too aggressive and corporate culture is to share good news with the CEO the unrealistic budgets targets may lead to malpractice and improper (fraudulent) activities. In my opinion it is supervisory board obligation to approve only realistic targets.The corporate strategy in the growth years of mid ‘90s was too aggressive. This has done part of the damage in the culture and mind-set of the senior management that 15% growth is not unrealistic and has created an attitude to meet these targets in any way possible. This encouraged the wrong doings and possible frauds that started to take place in 1999-2001. Although it is not very clear from the case, were there any wrong doing (or activities) in 199798, but in the hind-sight, it appears that some of the issues must have started or existed in that time as well.The board and senior m anagement should actively work on identifying risks to the organization and work on strategies that mitigates the risks. A key here is to have a formal risk assessment process on an annual basis. The assessment is under supervision of the board and results are reviewed by the board. Inventory 2001 balance sheet shows 20% rise in inventory, I would have raises some concerns that might have uncovered the management improper decision to order such high quantity of stocks to get the manufacturing rebates. Accounts ReceivableIn 2001, accounts receivable increased by Euros 605M i. e. 21. 2%. I would have asked questions around the assumptions and likelihood receiving the Account Receivable. More importantly, who owes this receivable to Royal Ahold. This may have been due to the manufacturing rebates included in the accounts receivable. If so, it would have led to the whole issue of management aggressive behaviour on ordering stocks to get rebates. It might have opened up the entire incorr ect accounting treatment of manufacturing allowances and rebates. General ReserveRoyal Ahold is showing consistently on their balance sheet a general reserve item that is over 5 to 6 Billion euros (approx). This appears to be high, I would have asked on what assumptions these provisions are made. It might have uncovered some of the assumptions that are being made by management. This general reserve is in addition to the 1. 5B euros in other provisions. This is should have been a red flag. Other Recommended Preventive Measures Besides the concerns and red flags mentioned above, I would have raised based on what I would have seen.I would have also taken following measures to prevent this from happening. Incentive (Bonus) Structure: The bonus structure cannot solely be based on financial goals. The bonus structure has to base on non-financial goals as well. Within financial goals all aspects to kept in mind when designing the appropriate incentive program. The increase in working capit al (inventory, receivables, payables etc. ) is kept at minimum or in line with the net income. The increase or decrease in working capital beyond the realistic proportion to earnings should be discouraged through the incentive program as well.Audit Committee Structure: The case presents the audit committee and internal audit department weaknesses and signs of some of their inefficient processes and competency issues. Besides reviewing the audit committee performance, monitoring and control issues were also been found. I would have influence the audit committee to have a metrics of internal audit department. This may have encouraged more objectivity of audit functions and may have aligned management controls to the overall governance issues. It is the responsibility of audit committee that internal and external auditors have an open communication.Besides audit of the current financial statements, and review of controls and structures, the auditors must identify areas of improvement i n controls and work on action plan in improving the organization controls and monitoring process. HR Committee As mentioned above, I would have asked board to create HR committee that takes an active role in setting the controls in the organization. The committee should take an active role in reviewing the annual compensation and objective setting. Committee should have taken an independent review of key hiring decisions and management capability on integration and organization culture.Some key decisions in this area should only made by committee after consulting with the management, audit and board’s general direction. IT System: I would have asked internal audit committee to ensure all IT systems are audited to ensure proper controls are in place. Usually, in fraud IT systems controls could have loop holes or management may have the ability to bypass some of the checks and balances and/ or segregation of duties. Consistency in financial Statements Royal Ahold had companies in four different continents and in many countries.Financial statements presentation and laws across the globe are not consistent. US GAPP, Netherlands GAAP, IFSA and others are not standard across all countries where the Royal Aholds companies are in operation. While the fact makes a challenge for the board, it doesn’t give them an excuse of letting things slip. The board should have worked out with internal and external auditors in creating a minimum corporate standard across the group of companies. It is the flaw in governance and leadership to over-look this fundamental point.

Hoedads Tool and the Cooperative

Hoedads Tool and the Cooperative Hoedads are wooden-handled, mattock-like hand tools used to plant bare-root trees by the thousands quickly and mainly used by experienced crews. They are designed for steep slopes, versus the dibble, a straight-bladed, metal-handled tool with a foot platform used to plant trees on flat ground. When comparing the use of the dibble and the hoedad, a USFS study in the Western Gulf Region of the United State (2004) shows that neither method is superior to the other. The study concluded that tree planting survival, first- and second-year height, groundline diameter, first-year root weight, and first and second-year growth was found to be the same. The hoedad does speed up planting when used by an experienced user with a strong back. The Hoedad Revolution This hoedad tree planting tool inspired a name given to tree planting cooperatives of environmentalist tree planters who planted millions of tree seedlings from 1968 to 1994. During this period, new-generation tree planters used the hoedad exclusively on hundreds of thousands of regenerated forest acres. The timber industry and the U.S. Forest Service (USFS) provided both land and incentive monies during this period to encourage reforestation of cutover lands. It opened up opportunities for private contractors to enter the tree planting business. There was money to be made for someone who enjoyed the outdoors, was in good physical health and could plant 500 to 1000 trees per day on steep ground. Both the hoedad tool and tool users called hoedads  were of some influence on the forest practices of the USFS and the Bureau of Land Management (BLM). These spirited men and women managed  to change the stereotypical male forest worker image.  They questioned the practice of single-species reforestation and detested the wide use of herbicides and pesticides. They did extensive lobbying at national and state levels for increased funds for reforestation and promotion of sustainable forestry practices. Enter the Cooperative In addition to tree planting, these Hoedad cooperatives did precommercial thinning, firefighting, trail building, technical forestry, forest construction, resource inventory, and other forest-related labor. They grew in numbers  working in every state west of the Rockies and  Alaska  and living in the most remote areas in the mountains of the West. They later traveled through the Eastern US to planting job sites where programs like the Forest Incentives Program (FIP) were paying private forest owners to reforest and manage according to multiple-use principles. The most notable cooperative was  based in Eugene, Oregon.  Hoedads Reforestation Cooperative (HRC) was the largest of the co-ops, was established by a Peace Corp volunteer and thrived as a tree planting cooperative for over 30 years. These Independent tree planter contractors were able to make millions of dollars (and plant millions of trees) through these planter-owned cooperatives. HRC disbanded in 1994, largely because of a dramatic decline on federal lands in reforestation and other timber harvest associated forestry work. According to Roscoe Caron, a former tree planter and Hoedad president, HRC was also instrumental in breaking the males-only ethic of forest work, questioning the wisdom of monoculture reforestation and challenging the liberal use of herbicides. In celebration of the 30-year Hoedad reunion (in 2001), the Eugene Weekly and Lois Wadsworth compiled some of the most detailed information on Hoedads to date for the article Tree Planters: The Mighty Hoedads, Back for a 30-year Reunion, Recall Their Grand Experiment.

Article # 4 Essay Example | Topics and Well Written Essays - 250 words

Article # 4 - Essay Example that patients who received â€Å"sustained care† were â€Å"70% to 71% more likely to be non-smokers after six months than the patients who got the usual care, the researchers found† (Kaplan). The intensive program would cost $4,910 per quitter in the first year and $2,670 per person for the succeeding years (Kaplan). The elements of strategic management that are included in the article are strategic financial and human resources that are part of the strengths of the organization, and they are related to the article because these resources demonstrate how essential they are to successful anti-smoking programs. The financial resources refer to the money needed to buy the medication, pay for health care services, and sustain the toll-free support line for quitters. Human resources pertain to doctors, counselors, and help line operators who provide various health care services and support. These resources are strengths because they provide effective point-of-service and after-service consultation for patients. The article indicates that the entire service delivery process must work together in providing effective and efficient care for patients who want to quit smoking. Point-of-service and after-service are critical because quitters need different approaches that fit their health care needs, and these approaches must be sustained until they are ready to stop smoking without them. For these patients, they need both free sustained medicine and counseling/help line support to help them quit. After-service processes can reinforce the effectiveness of point-of-service processes. The basic meaning of this news is that a health care organization should have successful therapies or programs to maximize their strategic resources. This article will help me succeed in this class and in my employment by showing me the value of different services in providing successful health care. In class, this article made me more aware of analyzing service processes and their

Final Exam Assignment Example | Topics and Well Written Essays - 1750 words

Final Exam - Assignment Example You use the following article from ABI/Inform Complete in your research paper: Teaching Managers to Appraise Performances by Donna L. Mitchell and Esther Green in Nursing Management, Mar. 1996, Vol. 27, Issue 3, pages 48-49. The URL for the journal ishttp://www.nursingmanagement.com. How would you cite it in APA 6th edition format? If you were researching telecommuting and its effect on productivity and your search using the search term, telecommuting, produced too many irrelevant results, how might you change your search statement to cover the key concepts more thoroughly and find the most relevant search results? Your small business is the support unit for various learning software products sold by other vendors and purchased by academic institutions. With the increasing popularity of these software solutions, growing your business requires reviewing current research and information on new products, product performance, and statistics on the market. What type of resource will best keep you up-to-date? You are doing research on the use of mobile technology such as cell phones or PDAs in patient care. Which of the following groups of subject terms would be the best for searching the subject field of a health database like Health Source: Nursing/Academic Edition on this topic? You are using a chapter from an edited book in your research paper. Published in 2007, the book is called The Handbook of Mentoring at Work and is edited by Belle Rose Ragins and Kathy E. Kram.