Definition of a Business Essay

Fuzzy Dice, Inc. manufactures and distribute novelty items. Fuzzy is having a great demand on their products and are holding a large amount of cash on its balance sheet. In the same area are other manufacturing companies, among them Tiny Toys LLC, a children’s toy manufacturer. Tiny has been having financial troubles and recently filed for Chapter 11 bankruptcy protection. Fuzzy is interested in Tiny’s manufacturing facility, location and capabilities. Tiny’s manufacturing equipment is operational; they don’t have any goodwill, but have some intangible assets. Since, Fuzzy is holding so much cash they decided to buy Tiny’s and are in the final stages of the transaction. The Company is not certain in how to use Tiny’s facilities. They will either: a. continue to use the facility to manufacture toys or b. renovate the factory in order to expand their current operations. Issues: Fuzzy is having trouble determining how they should record the transaction. There are three scenarios: -Operate the factory in its current capacity to manufacture toys. -Refurbish the factory to manufacture novelty items. -Structure the acquisition through its French subsidiary, which issues stand-alone financial statements under IFRS. For each scenario they should determine if they would record the transaction as an acquisition of a business or acquisition of an asset. Research: Asset acquisition: The purchase of a company by buying its assets instead of its stock. An asset acquisition strategy may be used for a takeover or buyout if the target is bankrupt. Market knowledge, research and experience are important to a successful asset acquisition strategy. In some cases, a plan for selling the asset, called asset disposition, is built into the asset acquisition strategy. Bankruptcy proceedings represent an opportunity for a company to implement an asset acquisition strategy. By taking advantage of one company’s distressed position, another company can purchase  assets like equipment and machinery for its own business at reduced prices. Business Combination: A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations. If a business combination occurs because of a bankruptcy reorganization or troubled debt restructurin g under fresh start accounting, the purchase consideration should take into account the value of the restructured debt. In these cases the original book value of the debt will likely differ from its fair value. Business (ASC 805): An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return. This definition is broad and can result in many transactions qualifying as business combinations when they are actually only asset acquisitions. When determining if a set of assets and activities is a business, the relevant factor is whether or not the integrated set is capable of being conducted and managed as a business and not if the seller operated the set as a business or if the acquirer intends to do so. Unless there is evidence to the contrary, any set of assets that includes goodwill is assumed to be a business. However, the existence of goodwill is not required to meet the definition of a business. If the acquired assets are not a business, the acquirer will account for the transaction as an asset acquisition. The definition goes on to explicitly discuss mergers of equals. A change of control can occur without the exchange of co nsideration or even without the acquirer holding any ownership interest. The acquisition date is defined as the date the acquirer obtains control of the acquiree, regardless of the legal date of the transfer or the date the consideration is transferred. If a business combination is affected primarily by transferring assets or by incurring liabilities, the acquirer is usually the entity that transfers the assets or incurs the liabilities. If a business combination is affected by transferring equity interests, the acquirer is usually the entity that issues its equity interests. However, in some business combinations, commonly called reverse acquisitions, the issuing entity is the acquiree. In a reverse acquisition the legal acquirer is defined as the acquiree for accounting purposes. 55-4 A business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs  are not required for an integrated set to qualify as a business. The three elements of a business are defined as follows: a. Input. Any economic resource that creates, or has the ability to create, outputs when one or more processes are applied to it. Examples include long-lived assets (including intangible assets or rights to use long-lived assets), intellectual property, the ability to obtain access to necessary materials or rights, and employees. †¨ b. Process. Any sy stem, standard, protocol, convention, or rule that when applied to an input or inputs, creates or has the ability to create outputs. Examples include strategic management processes, operational processes, and resource management processes. These processes typically are documented, but an organized workforce having the necessary skills and experience following rules and conventions may provide the necessary processes that are capable of being applied to inputs to create outputs. Accounting, billing, payroll, and other administrative systems typically are not processes used to create outputs. †¨ c. Output. The result of inputs and processes applied to those inputs that provide or have the ability to provide a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. Identifying a Business Combination Classifying or Designating Identifiable Assets Acquired and Liabilities Assumed in a Business Combination 25-6 At the acquisition date, the acquirer shall classify or designate the identifiable assets acquired and liabilities assumed as necessary to subsequently apply other GAAP. The acquirer shall make those classifications or designations on the basis of the contractual terms, economic conditions, its operating or accounting policies, and other pertinent conditions as they exist at the acquisition date. 25-7 In some situations, GAAP provides for different accounting depending on how an entity classifies or designates a particular asset or liability. Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to the following: a. Classification of particular investments in securities as trading, available for sale, or held to maturity in accordance with Section 320-10-25 b. Designation of a derivative instrument as a hedging instrument in accordance with paragraph 815-10-05-4 c. Assessment of whether an embedded derivative should be separated from the host contract in accordance with Section 815-15-25 (which is a matter of classification as this Subtopic uses that term). Identifiable Intangible Assets 25-10 The acquirer shall recognize separately from goodwill the identifiable intangible assets acquired in a business combination. An intangible asset is identifiable if it meets either the separability criterion or the contractual-legal criterion described in the definition of identifiable. Additional guidance on applying that definition is provided in paragraphs 805-20-25-14 through 25-15, 805-20-55-2 through 55-45, and Example 1 (see paragraph 805-20-55-52). For guidance on the recognition and subsequent measurement of a defensive intangible asset, see Subtopic 350-30. 05-4 Paragraph 805-10-25-1 requires that a business combination be accounted for by applying what is referred to as the acquisition method. The acquisition method requires all of the following steps: a. Identifying the acquirer b. Determining the acquisition date c. Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree d. Recognizing and measuring goodwill or a gain from a bargain purchase. †¨ 805-10-25-1 An entity shall determine whether a transaction or other event is a business combination by applying the definition in this Subtopic, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition. An entity shall account for each business combination by applying the  acquisition method. Accounting After Acquisition 35-1 After the acquisition, the acquiring entity accounts for the asset or liability in accordance with the appropriate generally accepted accounting principles (GAAP). The basis for measuring the asset acquired or liability assumed has no effect on the subsequent accounting for the asset or liability. Recognition Principle 25-1 As of the acquisition date, the acquirer shall recognize, separately from goodwill, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree. Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in paragraphs 805-20-25-2 through 25-3. 55-2 Paragraph 805-10-25-1 requires an entity to determine whether a transaction or event is a business combination. In a business combination, an acquirer might obtain control of an acquiree in a variety of ways, including any of the following: a. By transferring cash, cash equivalents, or other assets (including net assets that constitute a business) †¨ b. By incurring liabilities c. By issuing equity interests d. By providing more than one type of consideration e. Without transferring consideration, including by contract alone (see paragraph 805-10-25-11). 55-3 A business combination may be structured in a variety of ways for legal, taxation, or other reasons, which include but are not limited to, the following: a. One or more businesses become subsidiaries of an acquirer or the net assets of one or more businesses are legally merged into the acquirer. †¨ b. One combining entity transfers its net assets or its owners transfer their equity interests to another combining entity or its owners. †¨ c. All of the combining entities transfer their net assets or the owners of those entities transfer their equity interests to a newly formed entity (sometimes referred to as a roll-up or  put-together transaction). †¨ d. A group of former owners of one of the combining entities obtains control of the combined entity. 55-5 To be capable of being conducted and managed for the purposes defined, an integrated set of activities and assets requires two essential elements—inputs and processes applied to those inputs, which together are or will be used to create outputs. However, a business need not include all of the inputs or processes that the seller used in operating that business if market participants are capable of acquiring the business and continuing to produce outputs, for example, by integrating the business with their own inputs and processes. FRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business (e.g. an acquisition or merger). Such business combinations are accounted for using the ‘acquisition method’, which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date. Alternatives: Fuzzy Inc should determine how they will account for the transaction with Tiny Toys if either as an acquisition of assets or as a business combination. Conclusion: Using FASB’s ASC 805 definition of Business combination and acquisition of assets is hard to choose one alternative. The definitions are broad and can result in different interpretation on how to account for the transaction in the Balance Sheet, but I think the one that suits best the transaction is acquisition of assets. As guidance, I used ASC 805-05-4 Paragraph 805-10-25-1 that says: requires that a business combination be accounted for by applying what is referred to as the acquisition method. The acquisition method requires all of the following steps: a. Identifying the acquirer b. Determining the acquisition date c. Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree †¨ d. Recognizing and measuring goodwill or a gain from a bargain purchase. †¨ 805-10-25-1 An entity shall determine whether a transaction or other event  is a business combination by applying the definition in this Subtopic, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition. In addition, manufacturing equipment and trucks are functional, but the case doesn’t mention anything about other type of assets necessary (e.g computers) for the operation of the business. This means that if Fuzz is in the intention of using the facilities as Business they will not be able to meet the three elements of a business: input, process, output. Fuzz probably is using the bankrup tcy of Tiny as a strategy for acquiring needed assets and good stand geographical facility in a good price. Also, Fuzzy is not assuming any liability from Tiny. Questions 2 and 3 will be answered by acquisition of assets, considering the information above. None of these two scenarios represent a business combination since neither of them can operate as a business. In case of question 1, is more difficult to determine how to account for it. Fuzz in the position to account for it in either one of the possibilities since the definitions presented are vague in structure and cannot be taken into account to conclude one straight answer. 1. If Fuzzy decides to operate the factory in its current capacity to manufacture children’s toys, should the transaction be accounted for under ASC 805 as an acquisition of a business or an acquisition of assets? 2. If Fuzzy decides to refurbish the factory to manufacture novelty items, would this affect its assessment of how to account for the transaction under ASC 805? 3. If Fuzzy decides instead to structure the acquisition through its French subsidiary, Dà ©s Floue Inc., which issues stand-alone financ ial statements under IFRSs, should the transaction be accounted for differently under IFRSs with regard to whether it should be deemed as an acquisition of a business or a group of assets?

World Religions Report: Catholicism

What is Catholicism? Catholicism is considered similar to Christianity with slight differences, such as having the Pope as the head of the church and a strong devotion to the Virgin Mary. Basically, Catholics believe that their Church was founded by Jesus Christ. In addition, Catholic beliefs are specifically mentioned in the Apostles' Creed. Catholics also have sacraments which are received throughout the course of life. They give primary importance to Baptism, which makes them an official member of the Catholic Church. Generally, Catholic belief is based both on Scriprture and Tradition. The Holy Bible that contains scriptures are divided between the New and Old Testaments. â€Å"The original language of most of the Old Testament is Hebrew or Aramaic, but several books or portions of books were written in Greek. The New Testament was also written in Greek† (Christianity Portal, 2006). Moreover, sacred traditions are ones carried over from the earliest Church practices. These are handed down through scriptural teachings. They are guided in life by the Ten Commandments, that are believed to be given by God himself through a prophet named Moses. These commandments include honoring one's parents, not taking the name of God in vain, and honoring Sabbath day (Sunday), among others. The commandments are based on love of God and mankind. Based on the commadments, Man is also forbidden to kill another or steal from others. Committing against the commandments is considered a â€Å"mortal† sin and can condemn one to hell. On the other hand, following the commandments and being good towards others promises heaven and eternal life. Furthermore, prayer is important in the life of every Catholic. However, this is not an obligation. They have various forms of prayer towards God, special prayers to saints and patron saints, ad prayers according to intention. In addition, there are Catholics who have established devotion to Mary, the mother of Jesus. They pray to her for intercession, basing on the belief that whatever is asked through her to Jesus will be granted. These, however, depends if it is God's will. They pray the Holy Rosary, which consists of repetitions of the Hail Mary, a prayer for Mary. During the rosary, they recall the life of Christ in the form of four mysteries: Joyful, Sorrowful, Glorious, and Light Mysteries. Catholicism believes in one God and sees Him as â€Å"eternal, all-powerful, all-knowing and omnipresent†(Christianity Portal, 2006). Catholics believe that God know all man's thoughts and sees all his actions. Catholics believe that there are three persons in one God – the Father, the Son, and the Holy Spirit. â€Å"The faith of the Church and of the individual Christian is based on a relationship with these three Persons of the one God† (Christianity Portal, 2006). Name, Location Review of the Site The interview with Danford Cabinatan was conducted in The Saint Rita's Catholic Church in Waianae, Hawaii. It is located in 89-318 Farrington Highway, Nanakuli. The church can be easily identified as Catholic as there are three big crosses on top of it. Inside are statues of Mary, angels, and saints. Most noticeable is the statue of the crucified Christ on the cross. There is a rectangular table by the altar where the priest officiates the Holy Mass. The said table faces wooden pews, where Catholics sit/kneel during the Mass. Based on Saint Rita's official website, their schedule of Masses are held everyday. However, confessions are held by appointment. In addition, matrimony should be scheduled at least 6 months ahead of the actual wedding date. Saint Rita conducts religious educational activities for the youth and for adults. They conduct Bible Studies and Scripture Sharing. Interview Summary Ten questions about Catholicism were prepared for this interview. Danford Cabinatan willingly answered all these questions. He was baptized Catholic and was raised as one by his parents. Baptism, as he said, prepares adults to receive other sacraments such as Reconciliation and Confirmation. As a Catholic, he attends Mass on Sundays and holy days of obligation, confesses his sins, receives the Holy Communion, and observes the days of fasting and abstinence. Some of the important and traditional Catholic holidays are the Holy Days of Obligation, Ash Wednesday, Palm Sunday, Good Friday, Easter Sunday, The Ascension, Pentecost, Trinity Sunday, Feast of the Assumption of Mary, All Saints Day, Feast of the Immaculate Conception and Christmas or the Nativity of Jesus Christ. Catholics differ from other Christians as they celebrate the Eucharist. In contrast to Christians, the Catholic Church is overseen by the Pope, and has devotion to Mary and the Saints. The Christia Bible also differs from other religious books as it has the Old and the New Testaments. All Christians use the Bible, however they differ in versions and translations. When asked how has his religion shaped his life, Cabinatan answered â€Å"Religion is/will always be part of my life and shaped me to what I am today. Believing and having faith In God. Believe in the Ten Commandments and life will be good to anyone. One just needs to recite the Apostles’ Creed. † He also denies questioning his faith at any point of his life. The Catholic Church is involved in the community lot of social programs and ministries throughout the world. They include shelters, hospitals and schools. The ministries like the Catholic Relief Services and Charities help the poor, families, sick and elderly. The Catholic Church have organizations world wide like the Daughters of Charity and the Knights of Columbus. The Knights of Columbus visited every family who had lost family member/members in the 9-11incident. In addition, the Knights also assisted and donated huge amount of money to the families affected by the 9-11 attack. Cabinatan is a member of the Knights of Columbus and a Eucharistic minister. He also is an Extra Ordinary minister at the hospital where he visits the sick and administers the Eucharist every 5th Sunday. Catholism versus Buddhism There are significant differences between Catholicism and Buddhism. Among which are beliefs, faith, traditions, and practices. One of the major differences is the entity worshipped. Catholics, as Christians, primarily believe in Jesus Christ while Buddhists believe in Buddha. Jesus Christ was the son of Mary, who conceived Christ through Immaculate Conception. Buddha was born as Siddhartha Gautama, who was the King of India. Christ claimed he is both man and God, who died and rose again, â€Å"establishing a unique and everlasting covenant with man† (Clark, 2008). On the other hand, Buddha is believed to be one of the many to come in different ages â€Å"to teach man that life is an illusion and to strip away human desires and attachments†(Clark, 2008). Christ said that he is â€Å"the Way, the Truth, and the Life† while Buddha teaches that â€Å"every person must find their own path to enlightenment, or nirvana, the extinction of self†(Clark, 2008). Jesus taught â€Å"God wishes to share His divine life, given through the Son by the power of the Holy Spirit while Buddha taught individuality must perish and that everything is One† (Clark, 2008). On faith, Buddhists do not believe in a god. Buddha was a human being â€Å"who attained full Enlightenment through meditation and showed the path of spiritual awakening and freedom† (Fisher, 2005, p. 134). With this, Buddhism is said to be a religion of â€Å"wisdom, enlightnement and compassion† while Catholicism is a religion of God. Catholics believe that the Church is the Body and Bride of Christ, the seed of the Kingdom of God, and the conduit of God's grace and mercy in the world† (Clark, 2008). Catholics rely on faith in God when difficulties and trials come in life. Meanwhile, Buddhist teaching suggests that the only way to escape these difficulties is non-existence. In the light of sufferings and problems, Catholics see these as something to bring them closer to God. They see these as part of everyday life and takes these as a reason to maintain devotion to God. In other words, sufferings and sacrifices unite them with him. On the other hand, the Buddhists see suffering as something to be escaped from. They are â€Å"not concerned with whether or not God exists, nor offer worship. Instead, seek after non-self (anatman)†(Clark, 2008). Buddhists also believe that it was during meditation under a bodhi tree that Buddha was suddenly enlightened. He was enlightened with the doctrine or â€Å"dharma† of â€Å"Four Noble Truths†. These are: (1) life is suffering; (2) the cause of suffering is desire; (3) to be free from suffering we must detach from desire; and, (4) the â€Å"eight-fold path† is the way to alleviate desire. The eight-fold path includes having right views, intentions, speech, actions, livelihood, effort, mindfulness, and concentration. The final goal of Buddhism is not merely to eradicate desire, but to be free of suffering. (Clark, 2008) On practice, the Catholics celebrate the Holy Eucharist every Sunday. They attend the mass on Holy Days of Obligation: Feast of the Immaculate Conception and Christmas Day. Catholics have various prayers that are prayed at any time of the day. Catholics also have traditional prayers such as the Our Father, that is believed to have been taught by Jesus Christ himself. Any conversation with God is considered a form of prayer. At times, they meditate and keep silent, since they believe that God speaks in silence. Buddhists, on the other hand, do not pray to a higher power as Catholics do, but they recite mantras and meditate. Buddhists meditate to gain clarity of thought, power of concentration and insight into the true nature of reality. Similarities noted between these two religions is the practice of prayer and the desire to reach a good and peaceful state. According to the Ignatius in Sight website, â€Å"External similarities, including monks, meditation, and prayer beads, seemed to indicate a newly discovered closeness between the followers of Christ and Buddha† (Clark, 2008). Conclusion It appears that Catholicism is a religion while Buddhism is more of a way of life. Catholics observes rules based on the commandments and morals that guide their way of life. However, this is not in a strict sense. Some opt to be non-practicing Catholics. These are ones who were baptized in the Catholic church but do not attend the Mass or receive any other sacraments. Catholics may do good in the name of God and mankind but with the fear that failing to do so will make them sin and go to hell. Also, they aim to do what the Catholic Church teach, for fear of immorality. Based from the interview of Danford Cabinatan, his inclination in the Catholic faith was instilled right after birth. He was baptized as a Catholic and accordingly brought up as one by his parents. When he was asked how he deals with the impulses of the secular world, he exclaimed â€Å"I tell everyone to stay close to the church and life will be good to you! Don’t let life pass you by! This is why Cabinatan is an active member of the Church and a true practicing Catholic. The impression is Cabinatan appears contented and happy being a Catholic all his life. He even remarked that he has never doubted the Catholic faith. He did not consider converting to any religion. Just like any job, relationship, or status, one's religion can be freely chosen. What matters is what works f or the person and what makes him live a healthy productive life. For Cabinatan, Catholicism is beneficial, as he appears contented and confident in the Catholic belief.

Group Dynamics Essay

Q. 2 what are the types of groups and group dynamics? Answer2: A social process by which people interacts with each other in small group is known as group dynamics. The word dynamic is Greek word which means study of forces operating within a group for the social interaction. Interaction in small group is not always governed by rules and regulations and conventions. In these small groups social relations between persons may play an important role in communication. The Word Dynamics means force. The term group dynamics refers to the forces operating wide in groups for social interest. The investigation of group dynamics consists of a study of these forces and the conditions modifying them. The practical application of group dynamics consists of the utilisation of knowledge about these forces for the achievement of some purpose. Group dynamics is the combination of the certain techniques to be used within groups. GROUP TYPES One common way to classify group is by whether they are formal or informal in nature. Formal work groups are established by an organization to achieve organizational goals. Formal groups may take the form of command groups, task groups, and functional groups. Formal & Informal groups: Formal groups are created and maintained to fulfil specific needs related to the overall organizational mission: a. Designed by Top management for achieving organizational goals b. Concentrates more on the performance of job c. People are placed in hierarchy and their status determined accordingly d. Co-ordination of members are controlled through process, procedures etc Informal Groups are created in the organization because of social and psychological forces operating at the workplace. a. A natural outcome at the work place & not designed and planned b. Organization is coordinated by group norms and not by norms of the formal organization c. Such group associations are not specified in the blue-print of the formal organization COMMAND GROUPS. Command groups are specified by the organizational chart and often consist of a supervisor and the subordinates that report to that supervisor. An example of a command group is an academic department chairman and the faculty members in that department. TASK GROUPS. Task groups consist of people who work together to achieve a common task. Members are brought together to accomplish a narrow range of goals within a specified time period. Task groups are also commonly referred to as task forces. The organization appoints members and assigns the goals and tasks to be accomplished. Examples of assigned tasks are the development of a new product, the improvement of a production process, or the proposal of a motivational contest. Other common task groups are ad hoc committees, project groups, and standing committees. Ad hoc committees are temporary groups created to resolve a specific complaint or develop a process. Project groups are similar to ad hoc committees and normally disband after the group completes the assigned task. Standing committees are more permanent than ad hoc committees and project groups. They maintain longer life spans by rotating members into the group. FUNCTIONAL GROUPS. A functional group is created by the organization to accomplish specific goals within an unspecified time frame. Functional groups remain in existence after achievement of current goals and objectives. Examples of functional groups would be a marketing department, a customer service department, or an accounting department. In contrast to formal groups, informal groups are formed naturally and in response to the common interests and shared values of individuals. They are created for purposes other than the accomplishment of organizational goals and do not have a specified time frame. Informal groups are not appointed by the organization and members can invite others to join from time to time. Informal groups can have a strong influence in organizations that can either be positive or negative. For example, employees who form an informal group can either discuss how to improve a production process or how to create shortcuts that jeopardize quality. Informal groups can take the form of interest groups, friendship groups, or reference groups. FRIENDSHIP GROUPS. Friendship groups are formed by members who enjoy similar social activities, political beliefs, religious values, or other common bonds. Members enjoy each other’s company and often meet after work to participate in these activities. For example, a group of employees who form a friendship group may have an exercise group, a softball team, or a potluck lunch once a month. REFERENCE GROUPS. A reference group is a type of group that people use to evaluate themselves. According to Cherrington, the main purposes of reference groups are social validation and social comparison. Social validation allows individuals to justify their attitudes and values while social comparison helps individuals evaluate their own actions by comparing themselves to others. Reference groups have a strong influence on members’ behavior. By comparing themselves with other members, individuals are able to assess whether their behaviour is acceptable and whether their attitudes and values are right or wrong. Reference groups are different from the previously discussed groups because they may not actually meet or form voluntarily. For example, the reference group for a new employee of an organization may be a group of employees that work in a different department or even a different organization. Family, friends, and religious affiliations are strong reference groups for most individuals. Factors influencing Team and Group  Dynamics Following are some of the factors which influence Team and Group Dynamics. The factors are as follows:   1. The Context of the Team The country and geographic region form a larger culture in which the organization operates. All of these contribute to the economic, political, technical, and cultural climates in which the organization, the team, and the individuals operate. 2. The Organization The kind of organization, such as business, or non-profit, along with the organizational culture will influence the team functioning just as much as the division of the organization such as sales, research, operations, etc. 3. The Team Identity Teams have an identity of their own. This identity stems from the interrelationship of the larger culture, the organizational culture, the team configuration, the nature of the work (purpose), and the qualities of the individuals. It is not the sum of the types, or preferences, or temperaments of the team members. There are many kinds of teams including ad hoc, project, executive, management, committees, and so on. Each team has a charter to fulfil a certain role in the organization. Team dynamics is heavily influenced by the nature and purpose of the work to be done by the team. 4. The Individuals Within this mix of influences are the individual team members who likely have specific kinds of work to perform and specific roles on the team. Individual members influence the team dynamics as well, so much so that when the composition of the team changes, the team dynamics will change.

Enterprise & Social Responsibility Essay Example | Topics and Well Written Essays - 1750 words

Enterprise & Social Responsibility - Essay Example Tobacco is an example of a trade goods, like that of foodstuffs in economic terms whereby, price is set according to crop yields which normally depends on local weather conditions. There are several considerations for tobacco business and it include the value of species grown for tobacco production, the overall quantity on the market, the health of the plants, the area or locale where plant was grown, the product quality and many other. These factors are dealt properly by tobacco manufacturers like the Altria Group of companies. The parent company (Altria Group Inc., 2009) of the famous Philip Morris USA, John Middleton, Smokeless Tobacco Company, Ste. Michelle Wine Estates and Philip Morris Capital Corporation is the Altria Group. Among the companies of Altria, Philip Morris USA is known as the largest tobacco company in US, with exactly half of the total U.S. cigarette market. Moreover, the leading producer as well as marketer of smokeless, moist tobacco is the U.S. Smokeless Tobacco Company while John Middleton is still the leading manufacturing business of large machine-made cigars. It is Althrias pride that Ste. Michelle Wine Estates belong to the top 10 premium wine producers in the United States. Altria Groups tobacco companies is proud to have created successful and popular brand names like Marlboro, Skoal, Copenhagen, and Black & Mild. The expansion of Altria Groups tobacco companies tobacco products is driven by constant innovation. The Altria Group operating companies believe that in their business, listening to and conversing with people regarding the issues and concerns surrounding their products as well as their businesses is essential. Thus, the employees meet with growers, suppliers, retailers, and adult consumers on a regularly basis. They ensure that there is interaction with investors, elected officials, community

Trade and Globalization and Gains of Free Trade Essay

Trade and Globalization and Gains of Free Trade - Essay Example The various inter-governmental organizations are not as much effectual, and international businesses and entities continue to define stipulations. Governments’ role in controlling trade is still enormous and many governments are increasingly accepting it as the norm rather than the exception (Tung and Henry, 2009). Debates in recent times center whether globalization is diminishing trade or increasing it. Questions have been raised about the state the traditional roles and national governments sovereignty play over trade, and the effects that these portend in promoting fairness or inequality among countries. Others have zeroed on the balance of trade and trade payments the less developed countries, the developing countries vis-a-vis the developed world, and the focus on the glaring policy intervention differences between the global north and the global south. This paper states at the outset that Meaning of the term globalization Whereas globalization has been touching on every aspect of society today, scholars and thinkers alike have not agreed on a universal single definition of the term. Instead, a number of definitions, conceptualizations, and perspectives exist depending on which lens one views the concept. Q1. The classical ‘gains from international trade proposition’ In Kemp’s world, the gains must be examined within the confluence of world tarries such that no country in the pedestal of globalization would be worse off than in the smaller customs union (Kemp, 1987). Kemp (1987) observes that the phenomenon of globalization has been extensively used in the world, specifically in admired discourses and policy issues. For him, globalization is a term that describes ways in which the world is progressively more interrelated, organized, and interdependent through a set of socially reinforced processes that is controlled by customs. These processes include among others, integration of markets, nation-states and technologies to a scal e that is aiding individuals, corporations and distinct governments to access and ‘navigate’ the world much more, more rapidly, much deeper an by less costly methods (Kemp and Wong, 1995). Kemp further characterizes the global economy and trade as that which is based on spread and networking of data and knowledge, and which is predominantly borrowing from technology to focus on what he calls â€Å"post-industrial and service-oriented† outlook. In addition, cultural and pure political meaning of globalization cannot be authoritatively affirmed without bringing in the aspect of trade and economy. Moreover, cultural and political meanings are now under blockade by global financial and hi-tech reorganization. Kemp thus speaks of a mode that is data centered as a prelude to development. This happens in two ways: Through universal financial links and information, tailored connections and that these are made possible due to hunger for trade. He proceeds to assert that t here is now a tendency to ‘renovate’ places and pressure to control restricted processes of cultural meanings of economies (Kemp, 1987). Q2. The classical GFITP and Proof provided by Grandmont and McFadden (1972). Grandmount and McFadden (1972) observe that businesses in globalization largely function at one of the four basic levels of globalization. The first level is what they call the ‘’multi-domestic’’ company.

Living in the Toxic Food Environment Essay Example | Topics and Well Written Essays - 500 words

Living in the Toxic Food Environment - Essay Example A toxin is a noxious substance formed within living cells. They can be small molecules or peptides that are proficient for causing infections on absorption by body tissues interrelating with biological macromolecules such as enzymes and cellular receptors. A toxic environment is the consequence of ubiquity of harmful, processed foods, increasingly inactive lifestyle which personals spend a lot of time watching TV than exercising, enormous detonation of fast food eateries etc whereas a toxic food environment can be termed as the unparalleled exposure to high-calorie, high –fat, heavily marketed, inexpensive fast foods and the sedentary lifestyle increasing in our everyday’s life.These unhealthy eating and living habits can lead to serious health issues in human beings. Exercises have always being known as the best remedy to burn down fats and calories in a normal human system. Our fatty tissues absorb a group of chemically-related multifaceted known as Dioxins which accu mulate the food chain. These Dioxins are highly lethal and can cause great reproductive and developmental problems, harm the immune system and can also lead to cancer. It could also cause skin lesions and changed liver performance.The best way to control and prevent dioxin exposure is by proper incineration of contaminated material and this process requires high temperatures.The best way to prevent or reduce human exposure is through source-directed measures such as severe control of industrial processes to condense the formation of dioxins.

Marketing Plan and Questionnaire Assignment Example | Topics and Well Written Essays - 1250 words

Marketing Plan and Questionnaire - Assignment Example Political aspect †¢ Stability in the political environment within the United Kingdom America. †¢ Democracy been practiced in the political processes. †¢ Cordial relationship across the globe. †¢ Political regime has created a conducive environment for business people through political goodwill. Economic aspect †¢ The GDP of the United Kingdom has improved from 1.7% in 2013 to 2.6% in 2014. †¢ The inflation rate in the United Kingdom is relatively low. currently at 1.8% †¢ Formation of trade blocs such as EU. †¢ The unemployment rate in UK has dropped to 5.5% while the wage rise by 2%. †¢ Per capita income of the United Kingdom has increased from $41,776.80 in 2013 to $45,603.30 in 2014 Social aspect †¢ The population in the United Kingdom and the globe is increasing. †¢ There are different age groups in the UK who demand different products. †¢ There are different social-classes i.e. Upper class, middle-class, and lower class . History aspect †¢ Nightwear have been worn in the UK for a long time ever since 1880s. Technological aspect †¢ Designing of nightwear should satisfy the clients †¢ Production processes involved should be efficient has technology evolves. †¢ Enhancement in the Platform for conducting business e.g. online marketing. †¢ Transfer and adoptability of technology in apparel industry. †¢ Cost versus benefit of a given technology need to be analyzed. Environment aspect

Reviewing of articles Literature review Example | Topics and Well Written Essays - 1250 words

Reviewing of articles - Literature review Example Adoption of new or modified accounting control can have meaningful changes on organizational strategies and the general perception of organizational purpose (Ahrens, T. & Mollona, M. 2007, 306). Addressing the cultural dimension of organizational control technologies is key just like the practices that engage technologies. The study of control as a cultural practice lies in exploring relationships between the diverse aspects of organizing. This includes work processes and their technologies, organizational members’ values, beliefs and social relationships. The cultural analysis aims at clarifying the sources of ambitions of the organizational members and how they are shared in competition with each other. It also evaluate their contributions in making the practices unfit or subjective to technical discussions and struggles over organizational purpose (Ahrens, T. & Mollona, M. 2007, 312). Comparative account of organizational subcultures, based on detailed observations of activities and how they consist of specific practices helps to shed more light. It involves the adoption of anthropological approaches to the study of organizational control. This entails the study of how management strategies and production strategies affect the control practices of different organizational subcultures. It also digs deep into determining how the social relations between organizational members and their social backgrounds can give rise to different cultural practices of control. Adoption of the anthropological method in the study of culture is a useful tool for producing longitudinal observations of everyday operations through which the study of accounting and control is studied. This mode of studying the everyday functioning of accounting is a key tool in providing detailed insights into the ways in which accounting makes possible and becomes part of specific forms of organization.

Globalization and Technological Revolution Term Paper

Globalization and Technological Revolution - Term Paper Example Organizations in the international arena typically follow low cost, low-risk entry strategies. Apart from low-risk organizations always consider the political, legal and economic factors of national environments. Accordingly, the competition for FDI would be based increasingly on cost differences between locations, the quality of infrastructure and business-related services, the ease of doing business, and the availability of skills. Organizations are attracted to FDI when they offered a competitive advantage over locals, a lower cost for labor and/or physical resources, secure access to physical resources, proximity to major markets and increased market share, Countries attract FDI if they provide certain facilities to organizations. In this regard, UNCTAD (2002) developed a 12 point criteria, named the inward FDI potential index capture several factors apart from market size (Appendix -1). Now we will analyze the case study- Ireland 2004. Starting with the concept of GDP as it refl ects the income of the people within the country; it also shows the capacity especially purchasing power of the people; it also reflects the demand for the commodities and services. As provided in the case study, the GDP per head (US$: market exchange rate) Ireland in 2003 is $ 37,911 and GDP per head (US$: Purchasing power parity) is 32, 916. Even the real GDP growth rate during 1999-2003 stood around 7.1%. Irish GDP grew at 9.9% per annum during the period 1996-2000. But the GDP growth has slowed down during 2003 due to weak global demand and several other factors. Now if we analyze Irish real GDP growth with most of the countries in Europe, US or Japan we find that GDP growth rate is much higher in Ireland in comparison to UK, France, Germany, US or Japan. So it shows that Ireland economy is expanding and the income level of people are going up which may result in an increase in demand. So companies have enough opportunities to invest in Ireland. The rate of growth of GPD over th e last 5 years when the reforms actually started is around 7-8% which could be seen as a remarkable growth rate if we compare it with other countries in the vicinity.

Three common physiological disorders manifested in developing Coursework

Three common physiological disorders manifested in developing countries - Coursework Example The most common physiological disorders manifested in developing countries include diabetes, hypertension (high blood pressure) and Alzheimer’s disease. High blood pressure is often regarded as silent killer due to its significant risk for causing heart attacks. Similarly, diabetes caused by increased content of sugars in blood and Alzheimer’s disease caused by mental disorders such as loss of memory affect human health on a wide scale. The rapid rise of casualties due to these chronic or so-called non-communicable diseases has surpassed casualties due to other diseases in the people of developing countries and has been listed by Geneva-based World Health Organization (WHO) in their report on global health, to be cured properly and on urgent basis. Diabetes, one of the prominent metabolic syndrome, occurs when level of glucose (sugars) in blood gets increased (Haslam and James, 2005) either due to inadequate production of insulin or inability of body to respond to insulin and even sometimes, due to combination of both factors. The common treatments available to cure for this disease include treatment with insulin in order to control blood sugars along with increased physical activities and stringent control on diet and weight. The intake of a balanced and nutritious diet that is low in fat,  cholesterol, and simple sugars may be quite helpful in regulating levels of blood sugars. Diabetes can be monitored by checking blood glucose levels on daily basis. It can be screened in patient due to its easy recognizable symptoms such as  frequent urination, intense thirst and hunger, weight gain, injuries that do not heal, tingling in hands and feet, male sexual dysfunction and fatigue. Diabetes is closely linked to increase in obe sity which may further lead to several cardiovascular diseases. During diabetes, the glycosylation (addition of sugars) of some advanced

Comparative International Accounting Essay Example | Topics and Well Written Essays - 3000 words

Comparative International Accounting - Essay Example ntal bodies to determine what taxes a business must pay; and occasionally by customers to determine the price to be paid when contracts call for cost-based payments. (Encyclopedia Britannica, 2007) The aim of this paper is to critically compare and contrast the accounting methods, structure and regulation in Canada with the UK including a critical and detail analysis of both current issues and academic literature surveyed relevant to the country. To begin we will talk briefly about the evolution of Accounting in both countries. According to Baylin et al (1996), Accounting standard setting in Canada has undergone a number of significant structural adjustments since the late 19th century. Following Canada’s emergence from its colonial status and due to the establishment of new trading partners, there was a change in the demand for accounting and the accounting standard setting process in Canada (Baylin et al, 1996). There have also been changes in the source of authority for standard setting, the range of interests were formally included in the standard setting process and changes in relative influence of technical versus political concerns. Canada continues to have one of the few private standard-setting processes in the world. (Baylin et al, 1996). No central source of accounting standards existed in Canada before 18646. Accounting standards were governed by common law. For example, the Dominium Insolvent Act was introduced in 1864 and was the first legislation to recognise the need for the regulation of accounting and the quality of financial information. (Baylin et al, 1996). Following this act, Canada witnessed the first real appearance of public accountants to act as â€Å"Official Assignees† for the handling of the affairs of estates, which were bankrupt. Foreign influences, government, and the internal needs of the early accounting firms drove the accounting profession, which was still at its infancy. (Baylin et al, 1996). As a result, the legal

Impact of Technology on Business Essay Example for Free

Impact of Technology on Business Essay Every functioning business in the world today uses some sort of technology in order to help them accomplish their goals. Before the age of technology, it was much harder for businesses to thrive because it was harder for them to advertise to their customers, communicate with their business partners, store information, and much more. Today businesses have all those things, and it has never been easier to start up a business, maintain it, and have your business prosper because technology is there to help. Technological advancements have made positive impacts in the business world in ways such as computers, transportation development, and smart phones. Computers and the Internet have helped businesses thrive more and more through out the years. They have done this in many ways, including making it easier to communicate through Emails, storing information without breaking a sweat, allowing businesses the opportunity to have a online store, and making it easier to start up a business successfully by researching your market needs and identifying your consumers. A research done by the Radicati Group said that â€Å"there are over three billion active Emails in the world today, and there is projected to be over 4 billion e-mails by 2014. † (Radicati, Sara. Email Statistics Report. ) This means that more and more people in our world today are becoming tech-savvy, which is good for businesses all across the globe. A countless amount of businesses today use Email as a form of communication between them and their business partners, their own business employees and their customers. Firms Email their customers to keep in touch with them, and remind them that they value their customers. Businesses also Email their customers to inform them of sales, special deals, and new products. Emails also help businesses by helping them communicate to their employees and their business partners. Businesses use Emails to communicate almost all of the time, they use Email for their everyday communication of business goals and even for times of crisis. Another study from the Radicati Group said that there are about 294 billion Emails sent per day, and that a majority of those Emails are sent by businesses. Radicati, Sara. Email Statistics Report. ) Email is a very reliable and speedy form of communication that is used by businesses and without it businesses wouldn’t be the same. Another use for computers that has had a significant impact on businesses in today’s world is digital storage. Businesses are able to store information such as their customer’s information, financial data, and future business plans. An article from Marketingzone. com said â€Å"most important part of marketing is collecting and saving customer information. (How to Collect and Save Customer Information | MarketingZone. ) A customer’s information includes things such as phone numbers, home addresses, and Emails. The reason this information about the businesses’ customers is so important is because it is essential to keep a customer’s interest in the company. With phone numbers, the firm is able to call or text their customers and advertise or let them know of a special sale. Storing a customer’s home address is a very significant way for businesses to advertise because it helps enable a way to advertise through mail. Advertising through mail is extremely effective because it makes it so the customer can have a physical relationship with the advertisement, the customer has to pick up the mail and look through it, therefore, the firm makes sure that they are seeing the information given in the advertisement. Having a customer’s Email address is important because it helps the business communicate with their customers while allowing them to do more such as sending links with more information or links to the businesses website. The Internet has allowed many businesses to create their own personalized website and online store. These websites are extremely helpful for today’s businesses because it allows their customers to search and browse inventory, compare products on the website, and then choose and order a product online and have it shipped to the customer’s home address. Purchasing desired products has never been easier thanks to the Internet. These websites have made it so convenient for consumers and also have lower prices than the store. An essay titled â€Å"The Internet Has Helped Businesses Reduce Overhead Costs in the Wholesale Industry† stated that online websites and stores have increased the annual revenue of many businesses, and is becoming a necessity for businesses to have. (Genco. The Internet Has Helped Businesses Reduce Overhead Costs in the Wholesale Industry. ) The Internet has also helped businesses flourish by enabling them to research their market needs and help them start-up successfully. Before starting up a business it is essential for a business to discover the geographic and demographic of the potential market. Businesses need to research the best location to open up their store and what their typical customer is like in terms of gender, age, and social class. This research is made easier with the help of the Internet, and without having the Internet; businesses would have a much harder start-up process. Computers and the Internet are two technological advancements that have improved the world of business. These two genius inventions have helped businesses in marketing, communication, start up, and just their every day process of running a business and with the help of these inventions, the business world will continue to blossom. Technological advancements in transportation have greatly escalated today’s businesses by getting rid of trade barriers, and with shipping. Transportation has greatly progressed businesses because it helped the business world get rid of the trade barriers that restricted its full potential. With the introduction of cars, planes and boats, businesses have been able reach out to other countries and make business partners and long lasting relationships with other nations. These forms of transportation helped ensure that all isolated countries in the world would begin to come out of their shell, and begin trading and making business agreements with the rest of the world. If it weren’t for transportation and the globalization of industries, the businesses in the US wouldn’t be able to benefit off of what other countries have to offer such as labor, resources, and property. Labor in different countries may benefit a firm because in poverty-stricken countries jobs are scarce and many inhabitants are willing to work for low wages, and since it is in a different country, there are no minimum wage issues and the firm saves money. This is called outsourcing, a process where businesses contract jobs in foreign nations, thus allowing them to pay cheap wages and expand their product globally at the same time. Businesses also expand globally now by seeking out country’s natural or manmade resources such as oil, coal, copper, gold, timber, iron, mercury or precious stones and gems. All of these resources can be beneficial to businesses and that’s what makes all of these resources desirable. A report written by Julliete Jowit said â€Å"The Living Planet report calculates that humans are using 30% more resources than the Earth can replenish each year, which is leading to deforestation, degraded soils, polluted air and water, and dramatic declines in numbers of fish and other species. † (Jowit, Julliete. ) This means that more and more businesses are looking to other countries to help with the need for natural esources. In certain countries, their most desired attribute is land. Land is a very crucial component to a businesses success because each firm needs property to build their manufacturing sight, and in some cases the land is needed in order to make prerequisite commodities for their final product in order to cut out the middle man and save money. Land in other countries also plays a huge role in the multiplying of franchise names, which include fast food restaurants, clothing stores, and many other stores. An example of a fast food chain that has expanded throughout the world is McDonald’s. McDonald’s Fast food restaurant serves over 64 million people every day in over 31,000 restaurants in 119 diverse countries. (McDonalds. Wikipedia, the Free Encyclopedia. ) Without the evolution of transportation and the reduction of trade barriers and other restrictions on foreign countries, franchises and other companies would not be capable of extending over the world. Shipping is another way that the invention of high-speed transportation has transformed the world of business. Having the capability to send products across the globe in just a few days is extremely helpful to every company and it’s customers. It assists businesses in spreading popularity, and also helps businesses sell more of their products. Distributing products through transportation has increased brand name awareness for many companies by increasing their popularity. With the help of shipping, more and more firms have been able to distribute their products all over the world, to a variety of different customers, which has severely increased their popularity. The progression of shipping has allowed companies to sell more of their products because it helps them distribute their products to customers who aren’t close to a store that sells the merchandise. 34 Percent of all shoppers prefer to buy their commodities on the Internet and through online shopping, and 80 percent of online buyers were motivated to buy through the Internet because of shipping. (Charleton, Graham 34% of Shoppers Prefer to Buy Online: Report) Shipping offers a sense of convenience to some purchasers because it allows them to buy merchandise without going out to help with their busy schedules. Technological advancements in the transportation industry have helped businesses achieve more sales, get better brand recognition, gain more customers, and create more business partners. The invention and development of smart phones has assisted businesses by making it extremely easy to communicate with partners, deal with doubts and complaints of customers, and has also helped with smart phone applications. Smart phones such as iPhones, Blackberries, and Droids are essential equipment to businesses men and women because they help them communicate. These smart phones help business men keep in contact with their coworkers and business partners by allowing them to call, text or email while on the go. Collaborating with coworkers and business associates is made easy because all they need to do to call, text or email their significant other to keep up with their work. The ease of communicating between business associates allows many businessmen to work while they are at home, on vacation, or anywhere for that matter. Smartphones can help business productivity by providing the means for employees and entrepreneurs and owners to stay in touch with their primary contacts even while away from their place of business. This allows enterprises to grow even while on the move, which gives them a very competitive advantage in today’s world. † (How Smartphone Help Business Productivity | Planet Antares Scam Tips. ) Smart phones also help through means of communication because they allow companies to video chat. Video chat has dramatically increased the efficiency of businesses by allowing them to have a business meeting, even while they are 10,000 miles apart. Video chat is used between all types of business associates and gives all companies a sense of convenience. An article from Huddle. com said â€Å"A company could have an office in China, one in the UK, and one in the US, and they can all collaborate on projects as if they were in the same office together. † (Eddington, Joe. How Can Web Conferencing Help Your Business? | Huddles Blog. ) Video chat also helps businesses save money by allowing them to communicate and have business meetings without having to travel to a different country or state. Communicating through smart phones has also enables customers to call, email or even video chat with companies when they have a complaint or problem with a product. When a customer has a predicament, it is a simple as either a phone call or email to the company to help them go through trouble-shooting steps to solve their problem. â€Å"Business Support Systems (BSS), and Operation Support Systems (OSS) are two types of support offered by today’s businesses that are essential to help create and maintain customer relationships. (BSS: Business Support System | NetworkDictionary. ) Another way that businesses show support to their customers is by offering live video chat support. Many businesses have live chat links on their company’s website, which allow customers to have a one on one conversation to solve their problem. All of these benefits are given to consumers thanks to the advancements of smart phones. Contrary to the benefits of communication from smart phones, the ability to use applications on iPhones, Blackberries and Droids have also had a significant outcome on today’s firms. Applications on these smart phones assist consumers by allowing the companies to service their customers through the app, or by letting customers purchase merchandise through the application. IPhone, blackberry, and Droid apps all help businesses service to their customers by allowing them to conveniently use the service given from the company on their smart phone. An example is the banking company â€Å"Chase†, who allows their customers to deposit check and transfer money to different peoples accounts through their smart phone apps. (Bruene, Jim. Chase Banks Jot App Shows the Future of Mobile Transaction Processing (NetBanker). ) By allowing these services through their applications, businesses like Chase Banking help create a positive relationship with their customers. An essay titled â€Å"The Effectiveness Of Branded Mobile Phone Apps† said â€Å"Smart phone apps focus attention on the user, and therefore encourages making personal connections with the brand. † (Duane, Varan, et al. The Effectiveness Of Branded Mobile Phone Apps. ) These applications don’t just allow their customers to enjoy services offered by companies, but they also empower their customer to purchase goods with the help of apps. An article written by Christina Warren said, â€Å"Over the last few years, in-app purchases have become an increasingly common way for mobile app developers to enhance their mobile products and services. † (Warren, Christina. 4 Ways In-App Purchasing Will Change Mobile. ) Many big name clothing brands, equipment-selling companies, and even restaurants allow smart phone users to purchase their product through smart phone apps. An example is Dominoes, whose app lets users order and pay for pizza all with the help of their apps. Dominoes made over 1. million dollars off their iPhone application last year. (Kats, Rimma. Domino’s Pizza IPhone App Generates More than $1. 3M in Sales. ) Smart phone applications have changed businesses all over the world by allowing them to sell their products and services through the benefits of their applications. Smart phones have helped businesses become more effective by allowing them to communicate between business associates and customers and with the help of applications. Technological advancements have helped businesses develop and progress through out the years of the technology era. These developments include computers and the Internet, the improvements in transportation, and the inventions of smart phones. These inventions and creations have helped businesses sell more of their products and services, helped create brand awareness for companies, and assisted in creating and maintaining positive relationships with their customers. A world without technology would make a huge difference in business because without technology, these companies wouldn’t have Emails, computer storage, online stores, globalization of their company, shipping, rapid communication or smart phone applications.

Information System In Allied Bank

Information System In Allied Bank Allied bank was the first bank to be established in Pakistan. It started out in Lahore by the name Australasia Bank before independence in 1942; was renamed Allied Bank of Pakistan Limited in 1974 and then Allied Bank Limited in 2005. Allied Bank was the first Muslim bank to have been established in Pakistan. Established in December 1942 as the Australasia Bank in Lahore with a paid-up share capital of Rs. 0.12 million under the Chairmanship of Khawaja Bashir Bux, the Bank attracted deposits equivalent to Rs. 0.431 million in its first eighteen months of business. Today, with its existence of over 60 years, the Bank has built itself a foundation with a strong equity, assets and deposit base. At the time, the Banks total assets amounted to Rs. 0.572 million. Today, Allied Banks paid up Capital Reserves amount to Rs. 10.5 billion, deposits exceed Rs. 143 billion and total assets equal Rs. 170 billion. It offers universal banking services, while placing major emphasis on retail banking. The Bank also has the largest network of over 800 online branches in Pakistan and offers various technology-based products and services to its diverse clientele. Vision: To become a dynamic and efficient bank providing integrated solutions and the first choice of bank for all customers. Mission: To provide high tech innovative solutions to meet customer requirements To create sustainable value through growth, efficiency and diversity for all stake holders To provide a challenging work environment, and reward dedicated team members To play a proactive role in contributing towards the society Values: Integrity Excellence in service High performance Innovation and growth Areas of Business: Allied bank is operating in all major cities of Pakistan. It has a network of 700 branches. Information Systems at Allied Bank Limited Information systems used at ABL differ from department to department and complete specifications of systems used in Customer Retail Banking Department will be mentioned in the later part of the report however, the IS used in Allied bank serves the common purpose of faster communication between all stake holders, updating of transactions process on daily basis, provision of better customer service, faster execution of data, easier access and communication to the central branch and other branches countrywide etc. However, Allied Bank used manual systems before 2002. The reasons for making the shift to automated information systems are summarized below: The need for converting from manual to automated systems: Personnel at Allied Bank are of the view that both manual and automated systems are effective ways of message entry and transmission but manual data systems have certain cons as compared to their counterpart the automated data systems. Manual data systems are slow and tedious as compared to automated systems. Moreover, there are more chances of human error occurring in the usage of manual systems as compared to automated systems and this error removing is crucial to the efficient functioning of the Allied Bank. Moreover, manual data systems are less secure and tampering with data is possible via their use and to minimize that risk Allied bank shifted to the use of automated Data systems in 2002. Moreover, Mr. Shahzad Shahid, Product Manager-Liabilities, was of the view that this change will result in cost reduction in the long run. Management Information System used at ABL The MIS used at Allied bank Limited is Oracle Database 10g. Oracle Data base 10g has completely transformed the outlook and operations of ABL. It has transformed the structure such that now ABLs IS does not consist of fragmented machineries working individually to attain goals but they now function as a fused collection of servers, storage devices, and systems to meet the changing processing needs of ABL. This resulted in dramatic cost reduction, overall efficiency and enhancement in the quality of customer service. It has also reduced hardware costs by efficient networking and amalgamating of functions performed by various servers and systems. Cost reduction also took place because Oracle 10g eliminated the need for the purchases and upgrading of management softwares and tools and third party interventions as it was a complete management solution in itself. Oracle 10g also enabled Allied Bank Limited in efficient and wider data base storage, high and faster accessibility of data, faster performance, secure data transferring and cheaper application development. Salient features of Oracle 10g from which ABL is benefiting from are described below in great detail:  [1]   Oracle 10g served as a very attractive investment for Allied Bank Limited as it cut down significant costs of Allied Bank on hardware because Oracle 10g provide the technology of Oracle Real Application Clusters which enabled the creation of communication clusters via use of just 3-4 PCs which become more easier to administer and run and are more efficient as compared to functioning of sole systems. Oracle 10g also enabled Allied Bank to cut down its costs on storage devices which prove to be a big cost for banks to store humongous amounts of daily transactions and data. However, this problem was solved by the use of Oracles automatic storage management which not only enabled the pooling of PCs but also enabled pooling of storage devices to the communication cluster as per required. This choice of addition of storage devices to clusters made the data transformation, collection and storage cheaper, easier and efficient. Oracle 10g has enabled Allied bank to save on its database management costs as its database administration is either completely automatic or much uncomplicated. This has enabled Allied bank to save its costs on the training of new database managers. Oracle 10g has its own cluster administration softwares which monitor, manage the performance of clusters and thus eliminates the needs for extra utility and program softwares. Oracle uses Oracle Enterprise Manager Grid Control and Management Packs to monitor clusters performance efficiently. Oracle 10g uses GUI tools and utilities for increasing the power and efficiency of the clusters. Oracle 10g also introduces self-administration in the databases through use of programs such as Automatic Storage Management, Automatic Memory Management, Automatic Optimizer Statistics Collection, Automatic Workload Repository, Automatic Database Diagnostics Monitor, Automatic SQL Tuning, Segment Advisor, Automatic Workload Management, Automatic Disk-Based Backup and Recovery to meet the changing processing, data transforming and storing demands. Thus, Allied Bank has benefited greatly from its shift from Manual systems to the automated Oracle 10g system. The benefits reaped are unparalleled in terms of cost reduction, efficiency, data disseminating and decision making. Allied Bank in addition to the use of Oracle 10g uses softwares such as Unibank, however it is planning to change its banking software from Unibank to Temenos t-24 in the mid of 2010. Shift from Unibank to Temenos T-24 When Allied bank shifted to automated Information Systems in 2002, it started using softwares such as UNIBANK .This software held answers to the management of all the chaos created by the use of manual systems.  [2]  Unibank was a branch centric cash management software which held answers to the banking problems of the time thus it was called the core banking solution. Unibank gave faster and safe electronic access to banking transactions and functions. Unibank enabled Allied Bank to: Evaluate the latest record of all account transactions taking place in the branch Exchange information with other departments of the branch such as finance and accounting Monitoring and management of deposits and withdrawals simultaneously Electronic transfer of data from one branch to another Provision of e-statements for the employees making their jobs easier. Secure data control and transfer. Electronic monitoring and management of employee payrolls Need for Temenos T-24 Although Unibank seemed to be the answer to all the banking problems at that time however due to changing technological trends, higher uncertainty in the environment, shift towards centralized functioning and policies, Allied Bank has decided to shift from Unibank to Temenos T-24. The reason being that, Unibank was branch centric software and due to this reason data could be lost or misplaced if server crashed at any particular branch. Moreover, considering the uncertain political situation in Pakistan, there was high possibility of raids and fires and due to this the threat of data loss was eminent thus a shift is being planned and implemented from Unibank to Temenos T-24 as we speak. This shift will be implemented in all the branches countrywide within a period of 6 months. The reason for shifting to Temenos T-24 is that it is centralized software with the central server in Kashmir Road Branch in Lahore. This central server acts as a hub and daily transmissions are not only recorded in branches but in the central hub too, thus making the information more secure. Moreover, designated user ids/passwords, bio-metric systems add to the security of information. All the transactions and operation take place in real time. Policies are designed at the central server in Lahore and are applicable to all the branches country wide thus making the operations uniform and consistent in all the branches.  [3]   Temenos T-24 in addition to providing all the functions that Unibank provided, offers a more secure platform and new and efficient data bases. Moreover, Temenos T-24 is partners with Microsoft and has adopted MS platform to make the functioning of the software more user-friendly and easy. Moreover, one of the reasons for adopting Temenos T24 by ABL is that its cost of owner ship is very cheap as compared to the benefits it provides. Moreover, it uses established programs such as HTTP, XML so that functioning it not an entirely new experience but adds on to the previous knowledge of the employees. Moreover, it has an edge over Unibank as it eliminates the need for end-of-day banking and is a true 24/7 banking system, which heaves away burden from the employees and enables employees and customers to access updated information at all times. Department: Commercial and Retail Banking Overview The Commercial Retail Banking Group (CRBG) offers a variety of asset and liability-based retail products to its customers. The Groups main focus has been on introducing various financing and investment products for its valuable clients, and contributing to the steady growth of the financial industry. CRBG consists of 4 geographic groups and is further divided across 27 regions in Pakistan. Each region is responsible for providing a quality service to its own customer-base. In recent years, the Group has been working to find alternate ways to bank for customers, and has installed more ATMs to its already strong and largest ATM network. The department offers the following product and services to its customers Internet Banking Online Banking Profit Rates ATM Network Unclaimed Deposits Deposit Account SME Agriculture Other Services Corporate Leasing The department has a total of 6000 employees all over Pakistan, the information flow and the data transfer rate thus is very high and poses a great challenge for the Information System of the department to maintain and keep it secure. Functional Hierarchy of the Department Technical specifications Allied Bank after its privatization has been following a pro I.T policy. The switch from the manual system to a more automated Information System requires certain infrastructure (PCs, Softwares etc) and ABL in this regard didnt compromise on quality; they have a contract with Digital World Pakistan Pvt. Ltd. (DWP) to provide state of the art computers with the best softwares to run the M.I.S system. The CRBG dept of ABL has the following I.T infrastructure: Hardware Specifications Personal computers- 14 in total Consisting of 9 desktop PCs and 5 laptops Desktop PCs Specs: Intel Pentium 4 2.5ghz, 512MB RAM, 80 GB hard-disk Laptop PCs Specifications: Intel Dual Core2 2Ghz, 2gb RAM, 160GB Hard-disk HP Printers 3 in total 2 HP LaserJet 1010 Colored Printers, 1 HP Desk-jet Black and white printer HP Digital Scanner IBM P5 Mainframe Server Specifications: Four 1.65GHz 64-bit POWER5 processors L2 cache: 1.9MB (2-way); 3.8MB (4-way) L3 cache: 36MB (2-way); 72MB (4-way) 32GB of 266MHz DDR1 memory Two 10/100/1000 Ethernet ports Optional 2 Gigabit Fibre Channel, 10 Gigabit Ethernet and 4x InfiniBand ® adapters Two USB, two HMC and two system ports Software Specifications Application Software CRBG department Employees uses the following application softwares; Microsoft Office 2007 2010 McAfee Anti-Virus 2010 Adobe Reader 8 System Software The departments computers were found to be using the following system softwares; Operating System: Windows XP for Desk-top PCs and Windows Vista for the Laptops. Windows NT server for mainframe server. Core Banking Solution The software currently in use is UNIBANK, however T24 has been introduced in one branch in LAHORE. Query Software ABL employees generate queries through these softwares, for example if I want to view a customers demographics I will put in a query in the Discoverer Viewer which will then seek the data from the Central Database Discoverer Viewer It is just for viewing of data, Discoverer PLUS The queries here can even be edited and employees have limited access to this software Network Type Allied bank is using the client/server network because the employees easily share the data and its cheaper than others and maintainable. All the data is saved in Central Database (CBS) and employees can easily access it. This type of computing system provides an easy access and efficient flow of data, which increase the functionality of organization. End-User and training In this era of cut-throat competition and diminishing profit margins Banks are becoming more lean, service oriented and efficient. As mentioned before Banks in order to keep this trend of efficiency going upward are adopting new information systems and updating the existing ones however one barrier to this are the employees, there is already a shortage of computer literate people in Pakistan and for this reason when new softwares or In our case a new CORE BANKNG SOLUTION is introduced it requires rigorous training session to train the employees so that they are able to use the software. The effectiveness of core banking systems is directly related to the skills and knowledge of those operating them; therefore training is an essential investment and not an expense. The training session have been divided into three stages When we talk of the end user its the employees themselves here, they use the information available and make different queries accordingly as mentioned before currently the Core Banking Solution (CBS) namely Unibank is being change to Temenos and this requires that the support and operations staff be trained to use this CBS. For this reason different training sessions have been organized by the Bank and the Temenos technical team itself. Apart from this Temenos, to support the contracted BANKS, also provides the following courses to their employees: Open Training Courses Bespoke Training courses End User Training (EUT) Training consultancy for design and development of EUT courses eLearning and Computer Based Training (CBT) The Train the Trainer approach The benefits of attending these training programs include dedicated premises and training equipment, and the added advantage of minimizing interruptions for the duration of training course. Information Intakes and Flow CRBG has information flow daily from all over Pakistan, the department has the responsibility to effectively manage the liabilities of the Bank. The information accessible by this department through the Information system includes: Daily Monitoring of Deposits The deposits intakes and off takes during the day Maintaining a minimum balance of funds ATM monitoring Monitoring the downtime of each ATM Monitoring which area has a consistent network/server issues Customer Demographics ABLs information system is linked to NADRAs system for verification of Customers IDs CRBG has access to all the information of its customers and employees as it is responsible for managing the liabilities section Account Opening Run Rate The accounts opened each day along with their balances Employee Check in Check out time Through monitoring of this data employee efficiency can also be measured. Query Regarding an Employee Employee Record Information Flow We observe TRANSACTION PROCESSING SYSTEM functional in this department apart from the Office Automation Systems, all the activities and transactions done throughout the chain of command in this department is recorded first at the Branch level then after EODs (End of Day) are Run all the data of that days transactions are transferred to the ORACLE CENTRAL DATABASE located in ABL HEAD-QUARTERS LAHORE. Real-time Monitoring is being done of this information flow by the department, once the days information is saved in the ORACLE CENTRAL DATABASE in their respected fields and tables, it can be accessed through the DISCOVERER VIEWER/PLUS Software the next day by creating a query for it. Issues with the Information System To function effectively as an interacting, interrelated, and interdependent feeDatabase Administratorck tool for management and staff, MIS must be useable. The five elements of a useable MIS system are: timeliness, accuracy, consistency, completeness, and relevance. The usefulness of MIS is hindered whenever one or more of these elements are compromised. The IS at Allied Bank, although effective to a great extent, has certain weaknesses as we found out: From a branch centered approach, the bank has moved to a centralized system. Transactions at the branches, previously used to be stored and processed at the branches only. It was only at the day end, that all data and information was relayed to the head office. Now, however, this practice has changed. Branches only facilitate interactions with customers, whereas the information is directly send to the head office and is processed there in real time. The problem with this is the time lag that results subsequently. Data flow from the point of transaction to the head office, back to the point of transaction is a longer and hence a slower process. Also the security procedures inbuilt in the new software, Temenos, make processing slower. In the new IS, cash transactions taking place go from a Temenos account head to a buffer account and then to the customers account. Previously, the cash transactions were directly debited/ credited to the customer account. Buffer accounts created, although increase the overall security; make the processing of data slower. Too much reliance on information systems also means that in the scenario when server crashes down, or gets hanged, banking transactions will be completely disrupted. Security Measures and Backup One of the major concerns of organizations using information technology to carry out their business processes is how to secure the data against internal and external threats. With modern advancements, mitigating information security threats has become an ongoing battle. Viruses, worms, hacker attacks, spam, phishing, and instant messaging attacks are just some of the problems. Data bank faces risk of security breaches not only at the hands of customers and outsiders, but also from the employees working within the organization. Therefore it is highly crucial to build security parameters to detect whatsoever threats there might be and also to ensure data safety. At Allied Bank, data security is the thing that cannot be compromised at all. For this reason, the MIS department has taken stringent measures to ensure data security. The Corporate and Retail Department which deals primarily in confidential data of bank customers has taken numerous steps to avert security threats. Employees have individual Ids and passwords that they use to log-in to the system database. But this does not mean that all the employees have same access to the data and information. There are proper hierarchy levels: which implies that there are gatekeepers at each level, supervising who access what data! Password protection is there to prevent just everybody from viewing confidential data. Moreover, Allied Bank uses SSL certified encryption to secure its data channels. SSL (Secure Sockets Layer) is the standard security technology for establishing an encrypted link between a web server and a browser. This link ensures that all data passed between the web server and browsers remain private and integral. SSL is an industry standard and is used in the protection of online transactions with customers. Encryption of data exchanged by customers and the bank ensures that data security, even if breached on its way, will make decrypting and understanding the data difficult. Anti-virus and anti-spam packages like McAfee Anti-Virus are also installed to secure data against viruses, spam, etc. There is also a Disaster Recovery System in place, in case of fire, raids, and other unforeseen and unexpected events. The backups are stored at both hot and cold sites. The head office in Lahore is the hot site. It is the central database of Allied Bank where all the transactions taking place in the eight hundred or so branches are recorded and updated on a real time basis. The cold sites are at the twenty seven regional offices all over Pakistan. These cold sites are updated at appropriate intervals, on a weekly basis sometimes. In accordance with the State Bank of Pakistan regulation, data and information of three years is stored and maintained at these cold sites. Also, USBs are widely used as potable storage devices. Future Plans Allied bank is planning to replace the current Core Business Solution Uni Bank with Temenos. This transformation is in its phase I. The software is being tested in one branch near the Head Office in Lahore. This testing phase will end on June 30th. Training of employees is being conducted and further more sessions are in the pipeline Allied bank plans to introduce Temenos in 107 branches out of the whole network of 800 braches within six months. Implementation in further branches is still unplanned. Allied Bank has opened its branch in Kashmir and plans to extend its network and reach in the remote areas of the country. Recommendations The disaster recovery system at Allied Bank is inappropriate to bear the load of 800 branches. There is one common hot site of all the branches at the Head Office and cold sites at the regional offices, 27 in number. But we feel that these backups are too less, keeping the current security scenario in view where banks have even been raided and burned by mobs. Therefore the backups should be set up at places other than the bank branches. The training period for a batch of 50 people is three weeks on average. We feel that this is insufficient as the new banking system Temenos has far complex procedures as the user interface is not friendly. Proper temperature controls are needed for the server to operate efficiently. We feel that the current infrastructure is insufficient to support the system. References http://searchsecurity.techtarget.com/topics/0,295493,sid14_tax299811,00.html http://tldp.org/HOWTO/SSL-Certificates-HOWTO/x64.html http://en.wikipedia.org/wiki/Disaster_recovery http://info.ssl.com/article.aspx?id=10241 http://www.occ.treas.gov/handbook/mis.pdf http://www.temenos.com http://www.abl.com.pk http://www.oracle.com

Child Friendly School Policies In Kenya Education Essay

Child Friendly School Policies In Kenya Education Essay The purpose of this essay is to explore what Child Friendly School policies could learn from Comparative and International Research. Reference to CFSs in Kenya will be made with emphasis on the background of CFSs, current practices and emerging critics, success stories, problems and pitfalls and what CIR can do to subjugate some of these challenges. I will start by examining the rationale for exploring CFSs, based on literature and my professional experience. Following this background will be literature surrounding the concepts of CIR and CFSs in relation to global agendas, exploring how CFSs came into existence and the driving forces behind it. I then go on to focus on a case study of CFS in Kenya, discussing the role of CIR in the Kenyas CFS, arguing that CIR is used as a political tool in creating educational policy, rather than a research method or an intellectual inquiry. I will further critically analyze challenges facing CFSs and how knowledge on CIR can contribute more effect ively to successful implementation of CFS policies. A conclusion based on the literature and authors experience will then be drawn. Throughout the essay, I build a case in favour of CIR arguing that CIR stimulates critical reflections about our educational systems by investigating commonalities and differences across national borders. Background and Rationale Comparative and international education is one of the main fields of education with many benefits, judged by the volume of studies reported in the literature. Central to this is that many countries around the world have formulated some of their educational policies based on knowledge and research from CIR. With the current wave of globalization, researchers and experts, especially in the field of education, are always trying to find ways of streamlining their educational policies with the global trends. According to Giddens (1990:64), globalization is the intensification of worldwide social relations which link distance localities in such a way that local happenings are shaped by events occurring many miles away and vice versa. Global forces therefore have an impact on shaping local practices at grass root levels. In order to do this tactically and critically, comparative and internal research remains cutting edge in informing people about the realities, the challenges and the possible effects of uncritical transfer of ideas. One of the key developments in education has been the prioritisation of basic education as opposed to adult education or higher education. In Africa, this would be probably because, as Oketch (2004) points out, basic education yields higher rates of returns compared to higher education. This has subsequently influenced government and non-governmental organizations to focus more on improving the quality of basic education. Child-friendly schools (CFSs) in Kenya is an example of a initiative sponsored by UNICEF with the aim of not just providing children right to education but the right to the right education. In other words, CFSs are more concerned with the quality of basic education in addition to its access. The emergence of CFSs in Kenya was catapulted by the forces of agendas 1 and 2 of Millenium Development Goals (MDGs) which emphasizes on the provision of basic education. The World Education Forum (2000) agreed on six Education For All (EFA) goals. The sixth goal concerned Educa tion quality, à ¢Ã¢â€š ¬Ã‚ ¦improving all aspects of the quality of education and ensuring excellence of all so that recognised and measurable learning outcomes are achieved by all, especially in literacy, numeracy and essential life skills. The term quality in education is dynamic because of the social, political and economic context at which it is used. Milligan (2011:276) adds that quality has, thus, been placed as an integral cog in the educational development machine although how educational quality is defined is a matter of great contention. Because of differences in contexts, it is imperative that knowledge of comparative and international research be used in designing policies and pedagogy in CFSs that fit that particular context. Furthermore, with the fear that some countries may lag behind as others move forward, countries from sub-Sahara Africa are now engaging in various practices in order to achieve these educational goals, a race against the 2015 set deadline for attainment of EFA goals. As the clock ticks towards the year 2015, priority goals in education may change for post-2015 and the worry is further elevated. One of the efforts the government of Kenya is doing to improve the quality of education is by integrating CFS model into the basic education system. Two major questions arise here: First, how is CFS realistic considering myriad challenges facing the FPE policy in Kenya? Secondly, if integrating CFS model into basic education will help in improving the quality of education, what lessons can CFS policies learn from CIR? It is against this background that the purpose of this essay hinges. Literature Review In this section, I will look at the concepts of Comparative and International Research (CIR) and Child Friendly School (CFS) based on the literature and merge them with the global forces that influenced the emergence of CFS with an attempt to unveil the voices behind the introduction of CFS in Kenya. In addition, I will use an example of PRISM experience in Kenya to reinforce the understanding of the role of international bodies in promoting quality through well strategized and executed projects, arguing that lessons from PRISM experience can be used as insights to successful implementation of CFS policies. Concepts of Comparative and International Research (CIR) and Child Friendly School (CFS) CIR is a fusion of two broad areas of research: Comparative Research and International Research. To understand its full meaning, it is important we define the two areas of research separately. In his definition of comparative research, Mills et al (year) argue that: Comparative research is a broad term that includes both quantitative and qualitative comparison of social entities. Social entities may be based on many lines, such as geographical or political ones in the form of cross-national or regional comparisons. (p. 621) A similar perception was echoed by Noah and Eckstein (1969:127), who described comparative education as an intersection of the social sciences, education and cross-national study [which] attempts to use cross-national data to test propositions about the relationship between education and society and between teaching practices and learning outcomes. In light of this definition, comparative research in the context of education can be defined as a study of two or more entities or events (Crossley Watson, 2003) with the underlying goal of searching for similarity and variance. Cross-national or regional comparisons may include comparing educational policies, pedagogy, educational leadership and so on. According to Mills et al (2006: 621), the search for variance places more emphasis on context and difference in order to understand specificities. International education, on the other hand, can be defined as the application of descriptions, analyses and insights learned in one or more nations to the problems of developing educational systems and institutions in other countries (Wilson 2000a: 116). Thus, international research is concerned with research carried out across two or more countries, often with the purpose of comparing responses between them. This might be done in order to devise strategies that work well across both or all these cultures or to suggest local adjustments to a global strategy There is a close relationship between comparative and international education. Epstein (1994: 918) points out, that international educators use findings derived from comparative education to understand better the processes they examine, and thus, to enhance their ability to make policy. We can therefore draw from the above two definitions that CIR in education as a method of comparing both qualitative and quantitative entities in education across different countries, societies or cultures with the aim of identifying similarities and differences. It is however important to note that not all international research is comparative, and not all comparative research is international or cross-national. According to UNICEF (2007), a child-friendly school is both a child seeking school and a child-centred school: It is child seeking because it actively identifying excluded children to get them enrolled in school. It is a child-centred school because it acts in the best interests of the child leading to the realization of the childs full potential, is concerned about the whole child: her health, nutritional status, and well-being and concerned about what happens to children before they enter school and after they leave school. A CFS system recognizes and respects childrens right and responsibilities; it provides the enabling environment to realize childrens right not only in schools, but also in childrens home and their communities. These include children from conflict zones, street children and children with disabilities. The Child-Friendly Schools model (see fig 1) is based on simple, rights-based concepts that would have all schools be: Rights Based School: CFS proactively seeks out-of-school children and encourages them to enrol, irrespective of gender, race, ability, social status, etc. Gender Sensitive School: CFS promotes equality and equity in enrolment and achievement among girls and boys. Safe and Protective School: CFS ensures that all children can learn in a safe and inclusive environment. Community Engaged School: CFS encourages partnership among schools, communities, parents and children in all aspects of the education process. Academically Effective School: CFS provides children with relevant knowledge and skills for surviving and thriving in life. Health Promoting School: CFS promotes the physical and emotional health of children by meeting key nutritional and health care needs within schools. (UNICEF, 2007) Fig 1: Model of the Child-Friendly School Source: UNICEF, Global Education Strategy, 2007 The CFS model provides a framework for planning (and monitoring the effectiveness of) strategies for increasing access to quality basic education with the specific focus on the development of strategies to include those children hitherto excluded from education (UNICEF, Global Education Strategy, 2007). It is important to note that there is no one-way to make a school child-friendly. The model may differ from country to country depending on the context. International and Local Pressures and their influences to formation of CFS in Kenya Education in sub-Sahara Africa, and indeed in Kenya, is crafted from both influences by global trends in education and the legacies of colonialism. Chisholm and Leyenderker (2008) observe that: Since 1990, the goals and purpose of education in sub-Sahara Africa has been reshaped by four interconnected developments: globalisation, the changed focus of international aid agencies towards development assistance, the adaptation of sub-Sahara African countries to the new world order with its new political emphases, and the spilling over of new pedagogical ideas from the USA and Europe into sub-Sahara Africa. (p 198) Kenya is a signatory to a number of conventions in education, including the Convention to the Rights of the Child (1989), the World Declaration on Education for All (Jomtien, 1990), the Dakar accord and the Millenium Development Goals (2000). In achievement of education development goals, Kenya is bound to, among other things, quality education by MDGs. The Jomtien call for access for access, equity, quality and democracy in education appeared to promise both social and economic development (Chisholm and Leyenderker, 2008). Social and economic development, and continues to be believed, requires educational change and educational change is necessary for social and economic development (ibid:). Educational change, in turn, is perceived to depend on, amongst other things, the input from relevant development assistance projects. These projects, in the arena of education, are typically formulated with reference to internationally negotiated development agendas (like the MDGs) and priority (Crossley Watson, 2003). An example of these projects in Kenya is CFSs which are supported by United Nations Childrens Fund (UNICEF). The Education Section of UNICEFs Programme Division introduced the Child Friendly Schools (CFS) framework for schools that serve the whole child in 1999 (Chabbott, 2004). Rationale for introducing CFS framework in Kenya The increased reliance of foreign aid to support education reform in Kenya has been accompanied by a transition, from understanding education as a human right and the general good to viewing it primarily in terms of its contribution to national growth and well-being through the development of the knowledge and skills societies are deemed to need (Arnove Torres 2007:359). Occasional voices continue insisting that education is liberating, that learning is inherently developmental (ibid: 359). With the global concern that Sub-sahara Africa countries may not achieve Universal Primary Education (UPE) by 2015 unless the progress is accelerated (Carceles et al., 2001; Bennel, 2002), Kenya responded by introducing Free Primary Education (FPE) policy in 2003 with both local and global pressure. The rationale behind introducing FPE was (apart from the pressure from global and international agendas) to alleviate poverty attributed to lack of literacy skills. The success story behind implementation of FPE policy is the increased enrolment at primary schools by nearly 50%, from 5.9 million in 2003 to 9.38 million pupils according to the Kenya Economic Survey 2011. However, there are myriad challenges facing the implementation of FPE policy: there are not enough textbooks, classrooms are overcrowded and the infrastructure in many schools is inadequate for the numbers of pupils attending. Many of the schools do not have sanitation facilities. The teacher-pupil ratio is quite high: acc ording to UNESCO there are more than 40 pupils per teacher, on average. All of these factors militate against the provision of quality teaching. There is no magic wand for fixing this problem of quality in education. In response to this CFS were introduced in Kenya. According to UNICEF (2006:1): The challenge in education is not simply to get children into school, but also to improve the overall quality of schooling and address threats to participation. If both quality and access are tackled, children who are enrolled in primary school are likely to continue, complete the full cycle, and achieve expected learning outcomes and successfully transition to secondary school. The CFS framework (see appendix 3) aims at promoting child-seeking, child-centred, gender-sensitive, inclusive, community-involved, protective and healthy approaches to schooling and out-of-school education with a general goal of improving the quality of learning. Since CFSs are concerned with the quality of learning, it is important we look at the meaning of quality. The national examinations to obtain the Kenya Certificate of Primary Education (KCPE) at the end of primary cycle and the Kenya Certificate of Secondary Education (KCSE) at the end of secondary cycle are designed to evaluate the extent to which the primary and secondary graduates master the curriculum content. In other words, the national test scores are used as the indicators of quality. The limitation of this indicator is that it does not take into account the context at which learning takes place i.e. the learning environment, learners unique characteristics etc. There are many definitions of quality but one of the descriptions of quality which emphasizes on the context was by Tikly (2011:10) who argued that: A good quality education is one that enables all learners to realise the capabilities they require to become economically productive, develop sustainable livelihoods, contribute to peaceful and democratic societies and enhance wellbeing. The learning outcomes that are required vary according to context but at the end of the basic education cycle must include threshold levels of literacy and numeracy and life skills including awareness and prevention of disease. In his description, Tikly believes that a good quality education arises from interactions between three overlapping environments, namely the policy, the school and the home/community environments. In his perception of quality education, Tikly puts context into consideration i.e. needs of the learner, cultural and political contexts. In addition, he emphasizes on the relevance of what is taught and learned and how it fits the nature of particular learners in question. This encourages policy makers to take cognisance of changing national development needs, the kinds of schools that different learners attend and the forms of educational disadvantage faced by different groups of learners when considering policy options'(ibid:11). The fact that CFS emphasizes on learner-centered pedagogy and puts the child at the centre or focal point in the learning process raises the idea of what is regarded as valuable knowledge and how this knowledge is acquired in this particular context. This leads us to the inquiry on the school of thought or paradigm behind introducing a contextualized CFS framework. CFS as an approach to education is premised on constructivism, a theory of knowledge arguing that humans generate knowledge and meaning from interaction between ideas and real experiences. According to constructivists, the notions of reality and truth are socially constructed and in different context with the understanding that knowledge is subjective and embedded in multiple realities. Thus, quality of learning should be viewed in the context in which it is occurs. Towards Quality Basic Education In Kenya: Developing Research Capacity and Evaluation Before we acknowledge the contribution of CFS in providing quality education to the children at Primary school level, it will be prudent to review some of other contributions that has been made by international organizations in collaborations with the local government in promoting quality of education at grassroot levels in building research capacity. Kenya has had a history of benefiting from international assistance in its education sector. One of the programmes is the Primary Schools Management (PRISM), an initiative of DfID through the Ministry of Education, which places a lot of emphasis on participatory approaches and emphasis on mobilising community support, resource management and utilisation, supporting learning of pupils and developing action plans. It targeted teacher training and management and the impact of this is overall effectiveness of an education system which has a direct bearing on quality of education. According to Otieno Colclough (2009:26), PRISM is regarded as one of donor-funded programmes which had most positive impact on quality of basic education and CFS can learn from it. As Crossley et al ()notes, the main objective of PRISM was to improve the quality of primary education through the training and support of head teachers in practical management skills. Borrowing from the PRISM experience it is worthy learning that well planned and organized CFSs policies involving community participation at grass root level could help amplify local voices and lead to successful implementation of educational policies not only in Kenya but also other parts of African contexts. Challenges in implementing CFS in Kenya In this section I will explore common challenges associated with the CFSs with an aim of illuminating and critiquing the gap between policy and practice in CFSs. Access and Quality Dilemma: Which one should be first priority? As I mentioned earlier, one of the role of CFS in Kenya is to improve the quality of learning. But the access to education is still a challenge in Kenya and there is fear that Kenya will not have achieved EFA goals 1 and 2 by the year 2015. As we near the 2015 set deadline for the achievement of the Millennium Development Goals, at a time when hopes should be high, universal access to primary education in Kenya seems to be slipping away. Many comparative researchers argue that different countries have different educational problems and it is the countrys obligation to identify what should be the priority and why. Aksoy (2008: 218) observes that: While developed countries are mainly engaged in activities to increase the quality of education, or they practice and seek new techniques and methods of learning and teaching, developing countries struggle to provide equal opportunities for education, trying to increase the rate of participation of all citizens in basic education, which is actually compulsory. To deal with its educational problems, each country works out countrywide or local solutions, depending on the nature of the problem. The tone of such statement is more closely allied to the question of priority. Priority in one country may not be a priority in another. In Kenya, the major problem basic education is facing is of access while higher education is facing the problem of quality. CFS focus more on quality, but in the Kenyan context, access to education is still a problem in basic education even after the introduction of FPE. The CFS concept of quality can however suit very well in some small state commonwealth countries which have almost universal access to basic education. It has been noted that small sates have now shifted education priorities towards focus in school effectiveness, quality and inclusion (Crossley, 2002) after ensuring that all children have accessed basic education and CFSs in Kenya should learn from small states that the priority should now be on access to basic education before shifting to quality. Atomizing the child: is child-centred the solution to quality CFS? A key feature of a right-based, CFS system is that it is linked tightly to the child-centred learning process. CFS advocates for child-centred learning where a child is treated as a single entity or an atom in learning processes. The idea of atomizing a child has its drawbacks derived from child-centred learning. First, there is an oversight on early year development behaviour of the child. Psychologists believe children undergo various levels of development and their learning behaviours are different at each level. For instant, Vygotskys (1978) concept of the zone of proximal development (ZPD) implies that a child cannot ordinary create ZPD by himself; he needs the more expert individual to bridge the gap between his current development level and his proximal level of development. Secondly, a child-friendly, democratic learning environment may not work successful in overcrowded classrooms and school with limited resources like it is the case in Kenya. Thirdly, child-centred learning weakens the role of the teacher. The idea that a child must be active in construction of knowledge is often understood to imply a diminishing role for the teacher in learning process who now becomes a coach or a facilitator. A call for paradigm renovation, from an exclusively child-centred learning to a combination of both child-centred learning and teacher-centred learning approach is important so that the weakness of one method is complemented by the other method. What Lessons can Kenya learn from other Countries in Implementing CFS? A Review on the Contribution of Comparative Research King (2007) emphasizes the need to explore the tension between the national and the international policy agendas in Kenya in order to make informed decisions when crafting educational policies. Clearly, this is a view that acknowledges the contribution of CIR researchers in bridging theories, policies and practices with both local and global minds (Crossley, 2000) in trying to identify betters grounds to critically reflect and determine appropriate course of action. Apparently, the term that is commonly used in Kenya and indeed many Africa countries in the initial processes of designing an educational policy is benchmarking. Essentially, this is usually a comparative study which is carried out locally and/or internationally in trying to compare different models of policy framework with the aim of critical adaption or adoption. Lessons are well learnt when a comparisons are made, and this underscores the strength and significance of comparative research. Moreover, since problems transcend national borders, it is prudent to seek possible solutions from a similar experience in another country, and this explains why international research is important. Kenya can learn from other countries that are either progressing or failing to implement CFS policies because lessons can either identify opportunities or gaps, based on comparative analysis. In these respect therefore, I have identified two key elements of CIR which could help implementation of CFS. The first element is on identification of the gap between policy and practice. Documenting the emerging good practices and lessons learned within the regions is useful in informing evidence based programming and advocacy to enable us to achieve better results. For example, a Global Evaluation Report published by UNICEF in 2009 on comparative studies of how to six countries (Guyana, Nicaragua, Nigeria, Philippines, South Africa, Thailand) with different experiences implementing CFS, demonstrated the following: CFSs in varying contexts successfully apply the three key principles of CFS models-inclusiveness, child-centredness and democratic participation. Schools operating in very different national contexts, with different levels of resources and serving populations with different needs have succeeded in being child-centred, promoting democratic participation, and being inclusive. Schools that had high levels of family and community participation and use of child-centred pedagogical approaches had stronger conditions for learning, that is, students felt safer, supported and engaged, and believed that the adults in the school supported the inclusion and success of each student. (UNESCO, 2009) Kenya can use this success report to assist in providing a broader perspective on the ways in which CFSs can contribute to quality in the countrys unique context. The caution should however be that any steps taken should have hindsight of the current context in the country to avoid uncritical transfer of practice which may end up opening a Pandoras box. Secondly, through CIR, studies of educational systems that share similar problems can provide information for learning possible consequences. A recent comparative evaluation research conducted by UNESCO in Nigeria, Gunaya, Thailand and the Philippines on CFS pedagogy gave different findings. While teachers in Nigeria and Guyana mainly focused on meeting basic instructional material needs (textbooks, paper), many teachers in Thailand and the Philippines focused on having greater access to information and communication technology (UNESCO 2009). Kenya experiences the same challenge as Nigeria and Gunaya, and data from these countries can be used to learn how they coping with inadequate basic instructional material. The caution here should be, that common problems may prevail in different countries, but common model cannot be applied because each country has different culture/context (Crossley Watson, 2003:39). This provides invaluable information of what to adopt, modify or avoid. Conclusion It is worthy reiterating Crossley'(2003) emphasis that context matters and different countries have different needs and priorities even if they are faced with the same challenges. The value of CIR is studying foreign systems of education in order to become better fitted to study and understand our own (Sadler 1900, reprinted 1964:310) and CIR can be used as a lense to focus on adaptable or adoptable practices. UNICEF repeatedly emphasises that CFS is a pathway to educational quality rather than a blueprint and that it is counterproductive to regard the CFS model as rigid, with a present number of defining characteristics or key components (2009c, Ch. 1, p. 9). Thus, the essay sought to present an overview in favour of the contribution of CIR by highlighting what CFS policies in the Kenyan context could learn from CIR. As such, the essay acknowledges the role of CIR in stimulating critical thinking and reflections about CFSs system by evaluating its success and failures, strengths and weaknesses. This critical reflection facilitates self evaluation in our own context and the basis for determining appropriate courses of action. The essay also hints that CIR helps us understand global agendas and how they shape educational development projects from organizations and development agencies.