Early Childhood Curriculum Planning Essay examples

This paper will examine the planning and purpose of curriculum in the early childhood classroom. Discussed will be the definition of an integrated curriculum, and the connection between curriculum and development in the pre-kindergarten and Kindergarten student. The core content areas of childhood development will be outlined and defined and developmental support provided to all areas of content will be examined. Some of the reasons for maintaining a curriculum plan, as well as connections between assessment and curriculum will be addressed. Curriculum planning will be shown to be one of the most important tools in an early childhood educator’s skillset. Curriculum is defined as having a plan that is organized to implement and complete a†¦show more content†¦Emotional development can be increased within pretend play area of the classroom, as children play games where they â€Å"become† another person (a Mommy or Daddy) and work out for themselves how things work in the world around them. Certainly it is easy to see how each area of development enhances and compliments the other. To that end, it is important to note that while some of the areas of instruction focus sharply upon one area, most encompass learning in several areas concurrently. Dance, for example, can be used an example of social, physical and emotional growth, while a game using math as the primary focus (intelligence) also accommodates aspects of cognitive growth (problem solving, etc.) (North Carolina Department of Public Instruction, 2004). Integrated curriculum is a written plan for instruction that includes a combination of several aspects of learning and developmental growth. The general idea of the integrated curriculum is that contextual connections must be made in order that the child can make sense of a lesson. A child who is learning his letters, for example, will make more sense of the lesson if he can place the letters in context, i.e. â€Å"My name is Connor, Connor starts with C. C says ‘Kuh’. Cat starts with C. C says ‘Kuh’†. (Dodge, Colker, Heroman, 2008). A daily, weekly or monthly theme is established for a block of time, and most activities within that block of time willShow MoreRelatedDeveloping A Safe And Healthy Environment1471 Words   |  6 Pageschild (Early Learning for, 2007, p. 3). In November 2004, the Ontario administration created a great plan called the â€Å"Early Learning for Every Child Today† (ELECT). By launching this plan, Ontario fulfilled it s dream. In addition, the ELECT document contains comprehensive and rich sources of information that enhances, rather than modifies, planned curriculum in all Ontario’s care centers operating under the Day Nurseries Act. As long as early childhood professionals working in early childhood settingsRead MoreChildhood Education : Early Childhood Special Education Essay1266 Words   |  6 Pages Early Childhood Special education Name: Institution: Early Childhood Special education 1-The role of play in learning in early childhood Special Education Play is usually a natural activity in early childhood and has significant importance in early childhood special education. Play assists in enhancing the children social competence, creativity, language development, and their thinking skills. Play is usually the key vehicle for the developing of language, social skulls in youngRead MoreDevelopmentally Appropriate Practice1675 Words   |  7 Pagesthis question, we must first review the history of Developmentally Appropriate Practice (DAP) and Early Childhood Education (ECE). Although ECE has been around since the creation of kindergarten in the 1800’s, the decade of the 1980’s was an important period for ECE. â€Å"By the 1980’s, meta-analysis of the well-designed US projects offered compelling evidence on the positive outcomes of [early childhood education and intervention]† (Woodhead, 2007). Therefore, there was much pressure to improve the stateRead MoreProgram Planning in Early Childhood Education Es say1553 Words   |  7 PagesProgramme planning is a vital sector in diverse early childhood education (ECE) service to provide quality education and care for young children. There are many ways we could plan things. The planning will link to the document of desirable of objectives (DOPs), Te Whariki and the licensing criteria which provide by the government. Planning in ECE cycle has no beginning and no end; it is a continued cycle day after day, week after week and year after year. Play is basic element to learn and developRead MoreThe Standards Movement : Developing High Quality Early Childhood Programs958 Words   |  4 PagesThe standards movement plays a critical role in developing high-quality early childhood programs. According to Freeney, Galper, and Seefeldt (2009) â€Å"the standards movement is one of the most influential trends in all of education in the last few decades† (p. 260). The main goal of creating standards in early childhood education was to prepare all children to start school ready to learn. However, there was much debate about what and how readiness was determined. This brief dissertation describes theRead MoreAustralian Government Policies, Initiatives And Legislative Requirements1075 Words   |  5 Pages20th June, 2016, 1500 words (10% leeway +/-) Includes intext references. Explore Australian government policies, initiatives and legislative requirements and analyse how these documents influence curriculum, promote quality care and support the achievement of high quality outcomes for young children in Early Learning contexts. Introduction 200 words l Overview of the situation and identification of key issues. In 2012, the National Quality Framework (NQF) was introduced by the Australian GovernmentRead MoreTe Whariki1308 Words   |  6 PagesWhariki: Early Childhood Curriculum in which we follow as a framework for teaching in New Zealand. This report is going to cover the three broad age groups Te Whariki is based upon. It will explain the principles and strands of Te Whariki and the impact it has on a developing child. It will describe the purpose of Te Whariki and discuss ways it is used by early childhood education services throughout New Zealand. It will describe Te Whariki’s support for bi-culturalism throughout the early childhoodRead MoreThis Chapter Will Provide The Theoretical Framework For1281 Words   |  6 Pagesuniversal theories. The scope and backdrop of the research study is based on Bronfenbrenner’s Ecological Systems theory, Epstein’s Home, School, and Community Topology and National Association for the Education of Young Children (NAEYC) Standards for Early Childhood Professional Preparation. Bronfenbrenner’s Ecological Systems Theory. Most of psychological and sociological research uses Bronfenbrenner’s Ecological Systems Theory to understand human development within the context of physical, social, andRead MoreTeaching Research Papers1624 Words   |  7 Pages The two research studies that I have found on teaching practices that support high-quality programming for children and families include an article on teacher-child interactions and a book called â€Å"Foundations and Best Practices in Early Childhood Education†. Each one of these research studies show different information on numerous ways teaching practices do support high-quality learning for the children and ways to support the families. The article covering child and teacher interactions was designedRead MoreCritical Understanding Of Teaching Philosophy Essay1729 Words   |  7 Pagesplayfulness. We will be identifying play in relation to children’s learning and development, and teaching within New Zealand early childhood settings. We will then be identifying and critically discussing two aspects of play that are particularly important to the centre, and examine their strengths and challenges with reference to contemporary play theory, curriculum planning, and images of the children, of children and learning. These two aspects include relationships and the notion of free play.

The Media As A System Of Racialization Exploring Images...

Article 37- â€Å"The Media as a System of Racialization: Exploring Images of African American Women and the New Racism† In article 37, the author Marci points out an issue that women still face today. She discusses a new form of racism using media. She examines the progression of the â€Å"Jezebel† image. Popular media suggests that equality has been reached but in my opinion this is far from the truth. The problem remains at a deeper level that even some people might still not find a problem with the way that media portrays women of color. The issue is not just about an abundance of negative images that portray these women but the lack of positive ones as well. The media work both ways: either for good and bad. The media has the ability and the power to change the perspective of millions of viewers in a quick second. It is really up to us to internalize the material or the content that is shown in the media in a positive or negative manner. The link between the cause and effect of media is simply our ability to choose the message that we decide to retain. In addition, our choice to take action towards the media significantly says a lot of our own character. We live in a society where women in general are seen simply as sexual objects especially in music videos. Media teaches men to objectify women because they glorify them for their appearance and not for their brain. It would be a different story if men were used as sexual objects and only then will music videos would not beShow MoreRelatedEverything That Glitters Is Not Gold Essay1928 Words   |  8 Pagesdifferent races. Reality television is a popular form of media that continues to m anipulate society’s vision of social groups. As popular media sources expand, we see an increased growth of the strengthening of racial prejudices and stereotypes. Black women have had little representation in major media sources until recent years. Love Hip-Hop is one of the few shows that tries to capture the daily life of everyday African American women for entertainment purposes. Despite its surface level benefitsRead MoreThe Historical Progression of African Americans4523 Words   |  19 PagesProgression of African Americans Jeff Brown HIS 204: American History Since 1865 Prof Carl Garrigus May 16, 2010 The Historical Progression of African Americans America in 1857 was a â€Å"Nation on the Brink.† Relationships between the Northern and Southern states had been strained for decades. During the 1850 s, the situation exploded. The Compromise of 1850 served as a clear warning that the slavery issue—relatively dormant since the Missouri Compromise of 1820—had returned. African Americans

Comparison of the Poems Being

Comparison of the Poems Being-in-love by Roger McGough and Funeral Blues by W H Auden Essay The poems Being-in-love and Funeral Blues are poems written about the same topic, love, But at different stages of love. An inexperienced poet who struggles to follow the conventions of a classic poetry writes Being-in-love. While the other, Funeral Blues is written by an experienced, more mature poet who knows that poems do not have to have a rhyming pattern and the poet makes the poem seem as though it took hardly any effort to write because it is an effortless poem. The poem Being-in-love by Roger McGough is written about how it feels to be in love, for the first time. We will write a custom essay on Comparison of the Poems Being-in-love by Roger McGough and Funeral Blues by W H Auden specifically for you for only $16.38 $13.9/page Order now A young male writes the poem. One we can tell this by the way he describes who he is in love with you are so very beautiful, an opening clichi. The love the narrator feels is unrequited love, and the poem conveys how he feels about this from the wistful statement wish you were as well, we get an image of a sigh from the narrator, particularly as there is no final full stop, which leaves the reader in suspense. The second poem, Funeral Blues by W. H. Auden, is also about love. The love the narrator writes about is mature love; love that is deep but for someone who has recently died. We can see from this poem that the narrator is deeply upset about his loss, he expresses his loss in images, for example stop all the clocks, where the narrator call for a reverent silence, as if time now stands still without the lover to give meaning to the day. The poems are similar in the way that they are both about love, and the speakers are both alone. They are experiencing unattainable love. The first poem is written about a first love and how the poet has been cast off because although he is in love, the girl doesnt love him back, Wish you were as well. The second poem is written about a loss of a loved one. This love is clearly not a first love, but a love, which is based on years of a steady relationship. The poems also use different vocabulary, the first uses colloquial you are so very, the second poem uses emotive vocabulary too express the subjects melancholy the stars are not wanted now: put out every one. Although Being-in-love is written as though a young boy was writing it, it is structured. The poem also seems like a poem, because it has a steady beat and a regular form. Roger McGough is restating old clichi s, about the beauty of his loved one, but expressing them in a new modern way. The poet avoids stating I love you instead he writes about how much he admires his love and he describes some of the things he cannot help admiring. Roger McGough also keeps to the schoolboy writing the poem, by making the poem have words, which have been invented by the boy, sadnessful. The reason for this is because the speaker is struggling to find rhymes and so he is forced to invent new words. It also shows that the speaker was striving to make a poem, and he thought that all poems needed to have a rhyming pattern in them. From the lack of punctuation, it seems as though the speaker has no real education, but by trying to make his poem rhyme, we can see that the poet has tried to emulate a love poem that he has read. We the reader, feel sorry for the speaker because he has no real concept of poems or how they are supposed to be written and we feel touched at how much effort the speaker has put into his poem and in trying to make it rhyme. Funeral Blues is also structured, but in a different way. .u62944aceea99abdc7caf2b4d95d39f17 , .u62944aceea99abdc7caf2b4d95d39f17 .postImageUrl , .u62944aceea99abdc7caf2b4d95d39f17 .centered-text-area { min-height: 80px; position: relative; } .u62944aceea99abdc7caf2b4d95d39f17 , .u62944aceea99abdc7caf2b4d95d39f17:hover , .u62944aceea99abdc7caf2b4d95d39f17:visited , .u62944aceea99abdc7caf2b4d95d39f17:active { border:0!important; } .u62944aceea99abdc7caf2b4d95d39f17 .clearfix:after { content: ""; display: table; clear: both; } .u62944aceea99abdc7caf2b4d95d39f17 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u62944aceea99abdc7caf2b4d95d39f17:active , .u62944aceea99abdc7caf2b4d95d39f17:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u62944aceea99abdc7caf2b4d95d39f17 .centered-text-area { width: 100%; position: relative ; } .u62944aceea99abdc7caf2b4d95d39f17 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u62944aceea99abdc7caf2b4d95d39f17 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u62944aceea99abdc7caf2b4d95d39f17 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u62944aceea99abdc7caf2b4d95d39f17:hover .ctaButton { background-color: #34495E!important; } .u62944aceea99abdc7caf2b4d95d39f17 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u62944aceea99abdc7caf2b4d95d39f17 .u62944aceea99abdc7caf2b4d95d39f17-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u62944aceea99abdc7caf2b4d95d39f17:after { content: ""; display: block; clear: both; } READ: Compare and Contrast To His Coy Mistress by Andrew Marvell and Sonnet 116 by William Shakespeare EssayThe poem starts inside a room and the subject wanting to stop all the clocks so as to stop the ticking and make the clock silent as everything else in the room was. He then spreads out and starts talking about aeroplanes scribbling in the sky which gives an image of outside. The poet finishes by going on to describe his feelings with things in the universe, pack up the moon and dismantle the sun. The poem moves from inside to outside with the poet becoming more open abut his recent loss. He starts out with wanting to silence everything from dogs to telephones, and we get an image of someone sitting alone in a quietened house. As the poem goes on he wants everyone to know about his lovers death by scribbling it in the sky. There is only one stanza that does not follow the pattern of expanding. This is the third stanza and is like an outbreak of grief from the speaker. He is no longer able to contain his grief, which he has held in the first two stanzas. This is a more personal paragraph with the subject talking about what his lover meant to him, He was my north, my south. The poems use imagery differently. Being-in-love uses more physical images; he uses descriptions of eyes and lips your lips are so kissinspiring. Funeral Blues uses more hyperbolic metaphors, My working week and my Sunday rest and hyper clichi s I thought that love would last for ever. The difference in the uses of these images and metaphors in Funeral Blues are that the poem has a more sad and depressed feel to it, even though the poem is about love. When in Being-in-love, the speaker is sad because his love is not returned, but he still conveys a contented feeling, in the way that he is able to From reading both poems, I dont like Being-in-love because I personally didnt find the poem funny. The poem I think is supposed to be funny with the way the speaker has tried to make his poem rhyme. But I think you have to read the poem out load to be able to catch the rhyming part at the end, and you also have to have the accent that the poet has to make the end part of the poem rhyme. The poem also has only one argument and although initially the poem is amusing it doesnt have the sentimental feel that sticks in the mind like Funeral Blues. I personally prefer Funeral Blues. I feel it is because it is a more detailed poem and it is not how a normal love poem would have been written. The poem avoids sexuality and it is just purely about how much someone cared about his love. The poem is very emotional, it goes beyond physical presence, and the subject really does miss his love. I also like the way that Funeral Blues has the feeling of a Blues song, because the poem and a blues song have the feeling of deep sadness and they both stand as a kind of funeral oration.

Why do students order essays, and why does it save a lot of time

Most likely there was a period that you didnt have room schedule-wise to do your geology homework, you didnt comprehend your math or material science activities, or you would not like to do the science venture, and you chose to pay somebody to do it for you. Or then again perhaps you were the one that charged for doing the activity. Each students longing will free lodging all their exploration papers and homework done when they wake up. These days this can work out as expected, you merely require a PC or cell phone with web get to. Numerous sites offer these services at reasonable costs. The Internet is a Goliath world where you can see conspicuous written work services locales like paperell.com where you can enlist a group of gifted journalists that can deal with any errand paying little mind to its review, point, and level of trouble. Among the written work, services are Essay Writing, Research Papers, Dissertation, Term Paper, Coursework, Case Studies, Book or Lab Reports, Thesis, and so forth. They have involvement in different fields and subjects, and they are prepared to cover any point you require. Students go to that or same sites since they dont have room schedule-wise to do this errands for some, reasons like individual issues, low maintenance work or because they have a bustling week at school or college. Having somebody that can do these undertakings for you is exceedingly helpful since it enables you to put that time in different exercises. These destinations have fondly qualified individuals equipped for composing on any given point inside relatively every field of the scholastic train. The general method for the utilization of the vast majority of these sites is exceedingly primary: the student transfers the task, the site tells the most qualified individuals to play out this task, and they quote the service; in the wake of achieving an understanding, the student pays for it and sit tight for the work to be finished. The state charges a 10% expense, and the rest goes to the individual who took the necessary steps. Costs rely upon the multifaceted nature of each assignment. Scholarly assignments are a crucial component in the learning cedure of most youngsters and adolescents, even though they are not generally exceptionally generally welcomed by students or even by a few guardians. Assignments are expected to enhance the learning obtained in the classroom. They are necessary for students since they help to make pensity for work, duty, train, exertion and they likewise enhance your memory limits. Albeit scholarly assignments are an extraordinary commitment to the academic advancement of students, it is essential that students likewise have enough available time to do recreation exercises. It is necessary and exceptionally prescribed to set up plans that are arranged by the requirements of every student. You ought to dependably attempt to do your assignments, yet if you are in a rush and need to spare time, you can go to one of these sites. On the off chance that you choose to contract one of these composition services it is essential that although you have not done the task, you should read it two or three times so you can find out about it and if your instructor makes inquiries, you can answer them adequately.

What is a homesteader essays

What is a homesteader essays What is a homesteader? Well, a homesteader was a person like you or me. They were not cowboys like many people say. Homesteaders left their homes for a specific reason. These reasons are looked at on page 3. But no matter what their reason, the main thing is they were leaving their homes. They went on a very long and hard journey, and many did not make it to their destination. Homesteaders were people who left their homes. They were people like you or me, not cowboys like movies make them out to be. They could be bankers, farmers, or anyone else who wanted to leave their homes for the west. It didnt matter if they were rich or poor. Everyone had a reason to be on the wagon train heading for the West. Homesteaders left for many reasons. These could be personal or physical. It may be something like the person had a sick aunt in the west and they were going to live with her. Or a person may have went bankrupt and went to the west to seek a fortune. Many people left because the west had good farmlands. Or blacks left to escape the laws of the south. The next two pages describe two major reasons people left. One of the main reasons many homesteaders left was because of the Homestead Act. The Homestead Act said that the government would give away 160 acres of land away to people for free. The only catch was the people had to pay a small registration fee and live and work the land for about 5 years. Another reason was because of gold. Miners left their homes in the other parts of the US to go to the West. Many gold rushes were going on there. When the miners got there they set up boomtowns. Boomtowns were small towns that were built in 3-5 days so the miners had a place to stay. They consisted mainly of shacks and tents. Many boomtowns were abandoned soon after they were built. They were then called ghost towns. Some boomtowns stayed towns and are now major cities. Homesteaders did not take many things on their jo ...

Battle of Gazala in World War II

Battle of Gazala in World War II The Battle of Gazala was fought May 26 to June 21, 1942, during the Western Desert Campaign of World War II (1939-1945). Despite having been thrown back in late 1941, General Erwin Rommel began pushing east across Libya early the following year. Responding, Allied forces constructed a fortified line at Gazala which extended south from the Mediterranean coast. On May 26, Rommel opened operations against this position by attempting to flank it from the south with the goal of trapping Allied forces near the coast. In nearly a month of fighting, Rommel was able to shatter the Gazala line and send the Allies retreating back into Egypt. Background In the wake of Operation Crusader in late 1941, General Erwin Rommels German and Italian forces were compelled to retreat west to at El Agheila. Assuming a new position behind a strong line of fortifications, Rommels Panzer Army Afrika was not attacked by British forces under General Sir Claude Auchinleck and Major General Neil Ritchie. This was largely due to the British need to consolidate their gains and build a logistical network after an advance of over 500 miles. Largely pleased with the offensive, the two British commanders had succeeded in relieving the siege of Tobruk (Map). Major General Neil Ritchie (center) addressing other officers in North Africa, May 31, 1942. Public Domain As a result of the need to improve their supply lines, the British reduced their frontline troop strength in the area of El Agheila. Probing the Allied lines in January 1942, Rommel found little opposition and began a limited offensive east. Retaking Benghazi (January 28) and Timimi (February 3), he pushed on towards Tobruk. Rushing to consolidate their forces, the British formed a new line west of Tobruk and extending south from Gazala. Beginning at the coast, the Gazala line extended 50 miles south where it was anchored on the town of Bir Hakeim. To cover this line, Auchinleck and Ritchie deployed their troops in brigade-strength boxes which were linked by barbed wire and minefields. The bulk of the Allied troops were placed near the coast with progressively fewer as the line extended into the desert. The defense of Bir Hakeim was assigned to a brigade of the 1st Free French Division. As the spring progressed, both sides took time to resupply and refit. On the Allied side, this saw the arrival of new General Grant tanks which could match the German Panzer IV as well as improvements in coordination between the Desert Air Force and troops on the ground. Rommels Plan Assessing the situation, Rommel devised a plan for a sweeping flank attack around Bir Hakeim designed to destroy the British armor and cut off those divisions along the Gazala Line. To execute this offensive, he intended the Italian 132nd Armored Division Ariete to assault Bir Hakeim while the 21st and 15th Panzer Divisions swung around the Allied flank to attack their rear. This maneuver would be supported by the 90th Light Afrika Division Battle Group which was to move around the Allied flank to El Adem to block reinforcements from joining the battle. Fast Facts: Battle of Gazala Conflict: World War II (1939-1945)Dates: May 26-June 21, 1942Armies Commanders:AlliesGeneral Sir Claude AuchinleckMajor General Neil Ritchie175,000 men, 843 tanksAxisGeneral Erwin Rommel80,000 men, 560 tanksCasualties:Allies: approx. 98,000 men killed, wounded, and captured as well as around 540 tanksAxis: approx. 32,000 casualties and 114 tanks Fighting Begins To complete the attack, elements of the Italian XX Motorized Corps and 101st Motorized Division Trieste were to clear a path through the minefields north of Bir Hakeim and near the Sidi Muftah box to supply the armored advance. To hold Allied troops in place, the Italian X and XXI Corps would assault the Gazala Line near the coast. At 2:00 PM on May 26, these formations moved forward. That night, Rommel personally led his mobile forces as they began the flanking maneuver. Almost immediately the plan began to unravel as the French mounted a vigorous defense of Bir Hakeim, repelling the Italians (Map). A short distance to the southeast, Rommels forces were held up for several hours by the 7th Armoured Divisions 3rd Indian Motor Brigade. Though they were forced to withdraw, they inflicted heavy losses on the attackers. By midday on the 27th, the momentum of Rommels attack was faltering as British armor entered the battle and Bir Hakeim held out. Only the 90th Light had clear success, over-running the 7th Armoured Divisions advance headquarters and reaching the El Adem area. As fighting raged over the next several days, Rommels forces became trapped in an area known as The Cauldron (Map). Turning the Tide This area saw his men trapped by Bir Hakeim to the south, Tobruk to the north, and the minefields of the original Allied line to the west. Under constant assault by Allied armor from the north and east, Rommels supply situation was reaching critical levels and he began to contemplate surrender. These thoughts were erased when early on May 29 supply trucks, supported by the Italian Trieste and Ariete Divisions, breached the minefields north Bir Hakeim. Able to re-supply, Rommel attacked west on May 30 to link up with the Italian X Corps. Destroying the Sidi Muftah box, he was able to split the Allied front in two. On June 1, Rommel dispatched the 90th Light and Trieste divisions to reduce Bir Hakeim, but their efforts were repulsed. At the British headquarters, Auchinleck, fueled by overly-optimistic intelligence assessments, pushed Ritchie to counterattack along the coast to reach Timimi. Rather than oblige his superior, Ritchie instead focused on covering Tobruk and reinforcing the box around El Adem. On June 5 a counterattack did move forward, but Eighth Army made no progress. That afternoon, Rommel decided to attack east towards Bir el Hatmat and north against the Knightsbridge Box. Italian Ariete Division tanks at the Battle of Gazala, June 10, 1942. Public Domain The former succeeded in overrunning the tactical headquarters of two British divisions leading to a breakdown of command and control in the area. As a result, several units were severely beaten through the afternoon and on June 6. Continuing to build strength in the Cauldron, Rommel conducted several attacks on Bir Hakeim between June 6 and 8, significantly reducing the French perimeter. By June 10 their defenses had been shattered and Ritchie ordered them to evacuate. In a series of attacks around the Knightsbridge and El Adem boxes on June 11-13, Rommels forces dealt the British armor a severe defeat. After abandoning Knightsbridge on the evening of the 13, Ritchie was authorized to retreat from the Gazala Line the next day. With Allied forces holding the El Adem area, the 1st South African Division was able to retreat along the coast road intact, though the 50th (Northumbrian) Division was forced to attack south into the desert before turning east to reach friendly lines. The boxes at El Adem and Sidi Rezegh were evacuated on June 17 and the garrison at Tobruk was left to defend itself. Though ordered to hold a line west of Tobruk at Acroma, this proved unfeasible and Ritchie began a long retreat back to Mersa Matruh in Egypt. Though Allied leaders expected Tobruk to be able to hold out for two or three months on existing supplies, it was surrendered on June 21. Captured Allied soldiers march out of Tobruk, June 1942. Bundesarchiv, Bild 101I-785-0294-32A / Tannenberg / CC-BY-SA 3.0 Aftermath The Battle of Gazala cost the Allies around 98,000 men killed, wounded, and captured as well as around 540 tanks. Axis losses were approximately 32,000 casualties and 114 tanks. For his victory and the capture of Tobruk, Rommel was promoted to field marshal by Hitler. Assessing the position at Mersa Matruh, Auchinleck decided to abandon it in favor of a stronger one at El Alamein. Rommel assaulted this position in July but made no progress. A final effort was made the Battle of Alam Halfa in late August with no results.

Stock Simulation Report Essay Example | Topics and Well Written Essays - 500 words

Stock Simulation Report - Essay Example Marginal requirement directs a person regarding which items to trade with. This is the amount of capital needed to do the business. It is determined by the amount that the person intending to engage in business has at his disposal. Some business requires huge capital to start, and when capital is inadequate, it would force you to try another one or stay out of it completely (Giles & Mark 34). Returns from the business also explain why businessmen would enter to it. Each day, there are wants that need a man attention. This is achieved through buying what is needed, and the means of exchange must be available. Through trading, individuals aspire to gain more returns than investments so as to keep their business up and running, maintaining their business in the process. Venturing to new market also explains why people would enter business. With stiff competition in many fields, there is need to try grounds which is not common to many. Stock exchange trade is among them and few who understand how it is done mainly benefits from its return (Giles & Mark 40). Improving the persons and states economy also justifies why enter this field. The performance of a country economy is based on its currency, thereby by entering to the market; people will significantly improve their living standards (Giles & Mark 23). There are a number of factors that affects prices paid for commodities in the market. Security stock exchange market has a control panel which determines at any given time what should be paid for certain products. People have no control over this as they only have to wait for price to favor them before buying or selling their assets in stock exchange ( Siddiqui 40). Loans due from debtors affect what will be paid for available assets in stock exchange markets. When individuals take loan and take long time to pay back, they reduces funds available in stock exchange, this prompt the need to take measure like increasing the prices of currency to help fill the

Chekhov's Attitude to Romantic Love Essay Example | Topics and Well Written Essays - 250 words

Chekhov's Attitude to Romantic Love - Essay Example Conversely, Dimitry’s â€Å"an absence of emotional involvement† is short-lived due to Anna’s â€Å"unquestioning love†, which gave him the confidence to dispel his â€Å"egocentricity† (Llewellyn 884). Yes. This is evident in the account’s unfolding circumstances whereby at the onset of the illicit affair, they seem much engraved into the humanity’s nature. For instance, Dimitry’s â€Å"an absence of emotional involvement† which slowly changes due to Anna’s â€Å"unquestioning† affection towards him (Llewellyn 883). Besides, Anna’s unique character and love towards Dimitry utterly changes his long held perception towards the female gender (Llewellyn 884). Love has the power to conquer diverse and numerous circumstances due to its unique force. For instance, Dimitry’s affair with Anna changes his perception regarding normal life’s material wealth and his associates, which he thought they were of considerable essence before their encounter (Llewellyn 884). The text also contends love is a â€Å"force for good† whereby those who embrace or employ it as necessitated alter their varied circumstances, which may seem t o challenge them (Llewellyn

Organizational Culture Essay Example for Free

Organizational Culture Essay This essay/assignment is a solution paper on Organizational Culture. It reviews the Hofstede Model and Schein Model as well as tries to understand the the dynamics which influences the occupational cultures. This is a sample paper. The definition of culture remains quite ambiguous with researchers assessing it utilising different methodologies. The common understanding of culture is a way of doing things, or the norm by which a society organizes its tasks. However, the terminology tends to be classified more distinctly when looked upon in the aspect of organizations and their systems of performing actions. Two of the most prominent researchers on this aspect of organizational behaviour are Geert Hofstede and Edgar Schein. Each has presented the concept of organizational culture using a paradigm based on the values and thinking exhibited by the workers of an organization, but has assessed different levels of adaptation and integration that bind this aspect of culture. According to Hofstede, ‘culture is the collective programming of the human mind that distinguishes the members of one group from another. Culture in this sense is a system of collectively held values’. On the other hand, Schein has taken a slightly different approach and states ‘culture is the deeper level of basic assumptions and beliefs that are shared by members of an organization that operate unconsciously and define in a basic â€Å"taken for granted† fashion an organization’s view of its self and its environment’. The common notion among researchers is that every organization exhibits certain values and norms in the business environment and a company will likely end up portraying two things; organizational culture and corporate culture. The former is based on what the company ‘is’, while the latter principle is an embodiment of the vision and character of the company, making up what a company ‘has’. Both Schein and Hofstede showed similarities in their presentation of the concept of organizational culture by applying a focus on the mental assumptions that shape the ideology of culture and give rise to the norms and values that end up being regarded as the primary character of an organization. However, the anthropological approach adopted by them towards organizational culture varied greatly. Hofstede favoured the ‘etic’ or dimensional approach, where the description of behaviour is very neutral and can be applied to various cultures. A key reasoning for this is the linkage he presented between the national culture  prevalent in the business environment that an organization operates in, and its resulting effects on the shaping of the norms that are applied by the organization itself. On the other hand, Schein looked upon organizational behaviour with an ‘emic’ approach, describing the dimensions that affected companies by viewing it from the aspect of a person within the culture. Hofstede undertook an extensive research process within IBM, to understand the behaviour it and its employees exhibited across the many offices it had in the world. His ideology was that organizational behaviour was greatly influenced by national and regional cultural groupings. The conclusion from the research conducted allowed Hofstede to present five characteristics of culture that he believed were exhibited by organizations in one way or form across the world. These included power distance, uncertainty avoidance, masculinity vs. femininity, long vs. short term orientation, and individualism vs. collectivism. Schein’s organizational model looked at culture from the standpoint of an observer and presented three levels to describe the complex workings involved in a company. At the first level were the observable artefacts, pointing to those attributes which could be seen, heard or felt by the observer. The second level was the exposed values, which referred to the professed culture of the organization by its members. At the third level lie tacit assumptions, which are made up of the unseen elements of culture of an organization that become the unspoken rules of the company. While Hofstede’s model of organization culture relies on the tried and tested ideology of cultural theorists by underlying the determination of culture in an organization from core values and assumptions of a given national culture, Schein’s model brings about more functionality to the subject area by delving into a deeper understanding of the factors that influenced the exhibited culture in the organization. Hofstede’s IBM study developed linkages between personality and culture, by relating to individuals as components of societies, and organizations a resultant of both. Schein presented the notion of learning as a part of the organizational culture, and one of the building blocks that courted different operators in its assimilation and establishment. In both models, the common factor remains the individuals who form the organization, and in many ways are responsible for providing the behavioural traits to the company in order to portray a sense of belonging. The divergence in its  initiation relates to the variance held by Hofstede and Schein, with the former attributing the national culture being the driving force, while the latter focuses on the various actors who play a role in the creation of the organizational entity as the contributors to the culture of that establishment. While personality will play a part in the integration between the original and acquired culture, the need for understanding the dynamics which influence the occupational cultures is important in order to become aware of the human factor and its role in the process. References Hofstede, G. McCrae, R. (2004) ‘Personality and Culture Revisited: Linking Traits and Dimensions of Culture’, Cross-Cultural Research, Volume 38, No. 1, pp. 52 – 88 Schein, E. (1996) ‘Culture: The Missing Concept in Organization Studies’, Administrative Science Quarterly, Volume 41, Issue 2, pp. 229 – 240

Essay --

Recently, the topic of oil consumption and production has been thrust onto the world stage. As demand for oil increases internationally, the role of major producers will change dramatically. As a representative of Saudi Arabia, I will offer my position on these topics, and I will represent the views of my nation as clearly as possible. The first topic I’d like to address is OPEC’s control on global oil production, supply, and pricing. Right now, OPEC member nations control nearly 81% of crude oil reserves, compared to 19% of non-OPEC member nations (EIA.gov). Because we control such a large percentage of the total amount oil reserves in the world, we can effectively control prices through production. If we decrease production, prices rise, and if we increase production, prices fall. As a representative of both Saudi Arabia and OPEC as a whole, I believe that our control over world oil production and supply is both justified and correct. My country in particular controls nearly 1/5 of total world oil reserves, and acts as the largest exporter and producer of petroleum (EIA.gov). Therefore, we should have a significant amount of control over world oil prices, because we control such a large percentage of world oil reserves. We should be able to essentially control international oil prices, and cut off supply to any country we see fit. On the topic of our cooperation with OPEC, the current member nations need to reorganize and reassess our goals. Although we have set oil production allocations for each nation to ensure price stability and adequate supply, nations like Iran and Iraq have skewed production due to their unstable oil output and refusal to adhere to production quotas. In terms of my country’s position on non-OPEC produ... ...my, because OPEC has such a large influence on world oil supplies. Therefore, although Iraq and Iran have, in the past, taken action contrary to OPEC policy, we have to continue cooperating with them. These points of opposition against my country, although they may be justified, do not take into account Saudi Arabia’s political and economic situation. Because of this, they are short-sighted and unreasonable. At this conference, we hope to resolve outstanding foreign relations issues with countries around the world to both ensure continued oil exports and stable oil prices. We will not, however, make any concessions in terms of oil production and greenhouse gas emission, as any decrease in production would stunt our economy growth. Hopefully, we will be able to achieve our goals of mending foreign relations issues while sustaining our control over world oil prices.

Case 12-05

MEMO: LabCo must determine if their accounting policy for the revenue treatment of its construction contracts is reasonable, if it is appropriate for LabCo to change its method of accounting for the Halibut contract from the percentage-of-completion method to the completed-contract method and how the change should be treated on the basis of the guidance provided within ASC 250, and how LabCo’s accounting policy and accounting for the Halibut contract may change under IFRS if adopted in the coming year.This memorandum will provide support for how the overall conclusion, based on the issues above, was reached. Facts Accounting Policy for Revenue Treatment LabCo is a large construction contracting firm, and negotiates all of its contracts with its customers on either a fixed-price or cost-plus basis. LabCo has developed an accounting policy for revenue recognition related to its customized construction contracts, as follows: â€Å"The Company performs under a variety of contract s, some of which provide for reimbursement of cost plus fees, and others that are fixed-price-type contracts.Revenues and fees on these contracts are primarily recognized on a contract-by-contract basis using the percentage-of-completion method of accounting, which is most often based on contract costs incurred to date compared with total estimated costs at completion (cost-to-cost method). † â€Å"The completed-contract method of accounting is used in instances in which reliably dependable estimates of the total costs to be incurred under a specific contract cannot be made. † Change in Method of Accounting for Revenue TreatmentLabCo has entered into a contract with Halibut to build a six-axis laser cutting machine. The contract entered into was for a fixed-price and requires detailed and involved performance specifications. Even though this was a unique arrangement that required a great deal of customer specification, LabCo believed that with its extensive experience p erforming under similar contracts, including previous contract with Halibut, the percentage-of-completion method of accounting for this contract was appropriate.After LabCo began experiencing significant difficulties in the design and manufacture of the six-axis laser cutting machine, (including design revisions, certain engineering costs needing to be outsourced, and the cost of steel used in the production of the frame of the machine rising unexpectedly) they determined that their estimate of the overall cost to complete the contract needed to be revised. LabCo expected that the overall project would incur total costs that would be in excess of the total fixed-fee contract price negotiated with Halibut.As a result, management updated its estimates used in percentage-of-completion accounting to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred, and also recorded a provision for the entire loss on the contract in the period in which it beca me aware that the contract costs would exceed the total contract value. After six-months, LabCo delivered the six-axis laser cutting machine to Halibut. Yet, when final test were ran using the six-axis, the machine failed to perform up to Halibut’s specifications as defined in the contract.LabCo then had to redesign, fix, and remedy the various issues with the machine. Upon notification of these continued problems, LabCo’s CAO determined that total estimates of the contract costs to be incurred for the Halibut contract were no longer able to be reliably determined. Therefore, the use of the percentage-of-completion method of accounting was deemed no longer an appropriate method of revenue recognition for this particular contract.As a result, the determination was made that LabCo would switch to a completed-contract method of revenue recognition for the duration of its contract with Halibut. Analysis Percentage-of-Completion Method Based upon review of ASC 605-35-25-56, the use of the percentage-of-completion method depends on the ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs.Furthermore, according to ASC 605-35-25-57, the percentage-of-completion method is considered preferable as an accounting policy in circumstances in which reasonably dependable estimates can be made and in which all the following conditions exist: a. Contracts executed by the parties normally include provisions that clearly specify the enforceable rights regarding goods or services to be provided and received by the parties, the consideration to be exchanged, and the manner and terms of settlement. . The buyer can be expected to satisfy all obligations under the contract. c. The contractor can be expected to perform all contractual obligations. ASC 605-35-25-61 states, an entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made or for which inherent hazards make estimates doubtful. Completed-Contract MethodBased on review of ASC 605-35-25-90, when lack of dependable estimates or inherent hazards cause forecasts to be doubtful, the completed-contract method is preferable. Inherent hazards relate to contract conditions or external factors that raise questions about contract estimates and about the ability of either the contractor or the customer to perform all obligations under the contract. Inherent hazards that may cause contract estimates to be doubtful usually differ from inherent business risks.Business entities engaged in contracting, like all business entities, are exposed to numerous business risks that vary from contract to contract. The reliability of the estimating process in contract accounting does not depend on the absence of such risks . Assessing business risks is a function of users of financial statements. According to ASC 630-35-25-97, Circumstances to be considered in determining when a project is substantially completed include, for example, delivery of the product, acceptance by the customer, departure from the site, and compliance with performance specifications.Changes to and from Percentage-of-Completion and Completed-Contract Methods Based on review of ASC 605-35-25-94, the completed-contract method is preferable in circumstances in which estimates cannot meet the criteria for reasonable dependability discussed in paragraph 605-35-25-57 or in which there are inherent hazards of the nature of those discussed in paragraphs 605-35-25-65 through 25-66.An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. In addition, 605-35-25-95 states, an entity using the completed-contract method as its basic accounting policy shall depart from that policy for a single contract or a group of contracts not having the features described in paragraphs 605-35-25-92 through 25-93 and use the percentage-of-completion method on one of the bases described in paragraphs 605-35-25-60 through 25-61.Accounting Changes and Error Corrections According to ASC 980-250-55-3, if a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated entity. If a regulated entity changes accounting methods and the change affects allowable costs for rate-making purposes, the change generally would be implemented in the way that it is implemented for regulatory purposes.A change in the method of accounting for research and development costs, either from a policy of capitalizat ion and amortization to one of charging those costs to expense as incurred or vice versa, is an example of that type of change. Adopting IFRS Based on review of IAS 18 – Revenue, the recognition of revenue by reference to the stage of completion of a transaction is often referred to as the percentage-of-completion method.Under this method, revenue is recognized in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognized only to the extent of the expenses recognized that are recoverable. Conclusion Accounting Policy for Revenue TreatmentBased on the facts presented and the analysis performed, LabCo’s accounting policy for the revenue treatment of its construction contracts appears reasonable. On the other h and, while it makes sense to use the percentage-of-completion method for contracts that can be reasonably estimated, the completed-contract method of accounting appears to be the â€Å"preferred† method, due to the specific criteria that must be met in order to qualify for such reasonableness under the percentage-of-completion method of accounting. Change in Method of Accounting for Revenue TreatmentBased on the facts provided and the analysis performed, it is appropriate for LabCo to change is method of accounting for the Halibut contract from the percentage-of-completion method to the completed contract method. According to the guidance (stated above), â€Å"An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. The Halibut contract adheres to this policy, and because the re were unexpected issues that caused for the contract to no longer be reasonably estimated, they are correct in their reasoning for changing to the completed-contract method. On the basis of the guidance provided within ASC 250, Accounting Changes and Error Corrections (provided above), this change should be treated in one of two ways: (1) If a regulated entity’s change in accounting methods does not affect rate-making costs, the change would be applied in the same manner as an unregulated entity. 2) If a regulated entity’s change in accounting methods does affect rate-making costs, the change would be implemented based on regulatory purposes. Adopting IFRS If LabCo decides to adopt IFRS in the upcoming year, there will be a slight change in the Company’s accounting policy, as well as their accounting for the Halibut contract. The use of the percentage-of-completion method when contracts can be reasonably estimated will remain consistent with IFRS.However, when ever these costs cannot be reasonably estimated, instead of using the completed-contract method, IFRS states that revenue shall be recognized â€Å"only to the extent of the expenses recognized that are recoverable. † Therefore, the accounting for the Halibut contract will change under IFRS in the same way. In this instance, rather than switching from percentage-of-completion to the completed-contract method, LabCo’s contract change would consist of altering the percentage-of-completion method in order to adapt to the recognition of revenue as stated by IFRS in the paragraph above.

What is Cryptography?

Technology has developed throughout the years, which has been shown by changes in different aspects of how people live their daily lives. One example could be the means of transportation which started from horses during early times to carriages, invention of automobiles, aircrafts, submarines and many more which we use at present. Through centuries, sending of messages has also evolved from messenger mail to electronic mail via the World Wide Web. Along with these are rising security threats to senders and receivers of those messages who fear that their mail would be opened by someone else.It is and has been the same problem ever since. How can these security threats and privacy invasions be avoided then? The main topic of this research is the importance of a science that helps everyone. It could be in terms of technology to the benefit of computer enthusiasts and industrialists, or simply for protection of the privacy of each citizen. The following pages would give the readers a bri ef introduction of the subject at hand, Cryptography. Along with its definition, history, forms and uses, readers would also be able to learn how important this science is and why each person should use it in their daily communication.According to the Merriam-Webster online dictionary, Cryptography is the enciphering and deciphering of messages in secret code or cipher, the computerized encoding and decoding of information. It is also known as secret writing. Derived from the Greek words kryptos, which means hidden and the grafo, meaning write, is the transformation of data into a secure message, so that unintended recepients would not be able to understand or use them. (Wikibooks, Inc. , 2007).Cryptography is used to hide information by means of encryption, therefore making data unreadable to those who don’t have the secret key that can decipher or decrypt the message into an understandable one. Encryption is done when information is transformed into something which others m ight see as useless. This is called ciphertext. The act of transforming the said information into an understandable format with the use of a cipher or secret key is called decryption. (Wikibooks, 2007) The use of cryptography is seen today through its many uses.These include the security of ATM cards, electronic commerce and computer passwords. These are used for access control and confidentiality of secure information. (Cryptography, 2007) Such techniques like microdots and combining words with images are used by cryptographers to hide information from unintended recepients. (Pawliw, 2006) The earliest known use of cryptography is Classical Cryptography. It shows that it has been thousands of years since cryptography was first done. History has stated that the first proof of the use of cryptography dates back to 2000 BC.It has been related with the Egyptians’ practice of hieroglyphics which consisted of complicated pictograms seen carved into monuments of Ancient Egypt. Thes e pictograms were hard to interpret and only a chosen few knew what their real meanings were. Some time within 500 and 600 BC, Hebrew scholars made use of simple substitution ciphers like the Atbash Cipher in order to solve these encrypted messages. According to Wikibooks, the first known use of a modern cipher was by Julius Caesar (100 BC to 44 BC):â€Å"†¦who did not trust his messengers when communicating with his governors and officers. For this reason, he created a system in which each character in his messages was replaced by a character three positions ahead of it in the Roman alphabet. † (Wikibooks, 2007) By the time of World War II, there has become a great use of mechanical and electromechanical cryptographic cipher machines, but the usage of these was very impractical. During this time, there were various developments in both mathematical and practical cryptography.When the period of modern cryptography began, Claude Shannon, father of mathematical cryptograph y, published the paper Communication Theory of Secrecy Systems in the Bell System Technical Journal in 1949. Shortly after that, along with Warren Weaver, he published the book Mathematical Theory of Communication as well. Because of those publications, a solid theoretical basis for cryptography and for cryptanalysis was established, which made cryptography known only by secret government communications organizations such as the NSA.It was only in 1969 that the public again saw developments in the field of cryptography: â€Å"First was the DES (Data Encryption Standard) submitted by IBM†¦ in an effort to develop secure electronic communication facilities for businesses such as banks and other large financial organizations†¦ it was adopted and published as a FIPS Publication (Federal Information Processing Standard) in 1977†¦has been made effectively obsolete by the adoption in 2001 of the Advanced Encryption Standard†¦DES was the first publicly accessible cypher algorithm to be ‘blessed' by a national crypto agency such as NSA.The release of its design details by NBS stimulated an explosion of public and academic interest in cryptography. † (Wikibooks, 2006) Here are the important terms related to Cryptography in detail; Encryption is the act of hiding information using cryptography. Processed information in this manner is said to be encrypted. Decryption is the process of translating encrypted information. The Key is like a password used to encrypt and decrypt information. A transmission channel used to transmit information in secrecy is called a Secure Line, while a Public Line is the opposite.An example of which are public pay phones and the Internet. (Wooledge , 2000) There are several types of Cryptography being used today. In order to further explain the types of Cryptography, Wooledge compared the Key to a key to a door. First among these is the Symmetric Cipher, which can sometimes be called a symmetric key. Most of the time, it is used for simple types of cryptography because a same key is used to encrypt and decrypt the secret message.â€Å"Everybody who should have access to the room is given a copy of the key†¦put new information in, take old information out†¦if you send somebody a copy of the key by way of the Post Office, somebody working at the Post Office could intercept this key†¦allow them to access this same locked room, and do the same things with it†¦letting them read everything you locked up with that key, even letting them modify it. â€Å"(Wooledge , 2000) The Public Key Cryptography is more complex because in this type of cryptography there are two keys used and together, they are called a key pair.The key used to encrypt is called the public key, which can be given to anyone in order to send information to the owner of the private key, which will be used to decrypt information sent to him. The most common example of this is the use of electronic mail over th e internet, also known as email. The public key is an email address which one gives out to his friends. This allows them to send information to the holder of the secret key, the owner of the email address, the only one who has the password to open and translate the information sent to him or her.(Wooledge , 2000) A One Time Pad is used to send high security messages such as national secrets and is considered the only perfect encryption in the world. In this type of encryption, both the sender and receiver has a copy of the pad to be used as a symmetric key to hide and unhide a message sent over a secure line and destroys them after it has been used. A good example of this is the one seen in Mission Impossible movies, wherein Ethan Hunt receives messages that self-destruct. (Wooledge , 2000)For the sake of totality, it would be best to include Steganography, the science of hiding information from people who would spy on a person. This type of encryption is designed not to let spies k now that there is indeed a something hidden in a certain message. It is very effective, but only used occasionally. (Wooledge , 2000) Along with the internet, there is a large growth in the variety of forms of electronic communications, making its security very important. There are a number of enumerated uses for Cryptography such as protection of e-mail messages, credit card information, corporate and other important information.(Jupiter Media Corporation, 2004) After a brief background on Cryptography, readers would come to know why it is important to use them in their daily activities. The following are common concerns, goals or objectives that answer the above stated question. Message Confidentiality; Encrypted messages would only be understood by intended recepients of a certain message. If a sender would want to hide certain information from the public or from someone in particular, it would be best that cryptography is used.In that manner, only the receiver would have the key to translate the message into a useful and understandable one. Message Integrity; If an encrypted message is intercepted and changed during the sending process, it would easily be known by the receiver, which secures its integrity. Sender Authentication; It would be possible to make sure of the identities of both sender and recepient of the message. With cryptography, the recipient would be able to verify the true identity of the sender, along with the origin and destination of the message.Sender Non-Repudiation; This would prevent a sender from denying an intention to send and that he or she is the true sender of the said message. (Wikibooks, 2007) Though these cryptographic procedures are effective enough to achieve the goals, and concerns mentioned, it is still important for receivers and specially senders to practice caution such as creating a password with a very strong integrity, logging off private systems when they are not being used by the owner and keeping all private inf ormation to oneself. (Pawliw, 2006) Works Cited Cryptography. (2006).In Merriam-Webster Online Dictionary [Web]. Merriam-Webster, Incorporated. Retrieved January 24, 2007, from http://www. m-w. com/cgi-bin/dictionary? book=Dictionary&va=cryptography Cryptography. (2007). In Wikipedia, the Free Encyclopedia [Web]. Wikimedia Foundation, Inc.. Retrieved January 24, 2007, from http://en. wikipedia. org/wiki/Cryptography Pawliw, B (2006, January 13). Cryptography. Retrieved January 24, 2007, from Search Security. com Web site: http://searchsecurity. techtarget. com/sDefinition/0,,sid14_gci214431,00. html Wikibooks, (2006, November 1).Cryptography/History of Cryptography. Retrieved January 24, 2007, from Wikibooks, the Open-Content Textbooks collection Web site: http://en. wikibooks. org/wiki/Cryptography/History_of_Cryptography Wikibooks, (2007, January 10). Cryptography/Introduction. Retrieved January 24, 2007, from Wikibooks, the Open-Content Textbooks Collection Web site: http://en. w ikibooks. org/wiki/Cryptography/Introduction Wooledge , G (2000, October 11). What types of cryptography are there?. Retrieved January 24, 2007, from wooledge. org Web site: http://wooledge. org/~greg/crypto/node5. html

Addisons Disease Essay Essays

Addisons Disease Essay Essays Addisons Disease Essay Essay Addisons Disease Essay Essay The disease I’ve been reading and researching about is called Addison’s Disease. Addison’s Disease is an uncommon status in which the adrenal secretory organs. above the kidneys. don’t make sufficiency of a endocrine called hydrocortisone. which helps modulate the body’s usage of a protein. saccharides and fat. helps keep blood force per unit area and cardiovascular map and controls inflamation. Causes to how a individual will get and the usual type of people to acquire Addison’s Disease are from diseases like HIV. malignant neoplastic disease. surgery. radiation therapy and familial. Signs and Symptoms consist of those similar to a tummy virus. Signs of Addison’s Disease include low blood force per unit area. blackening of tegument and type 1 diabetes. Symptoms of the disease normally develop easy but consist of musculus failing and weariness. weight loss and decreased appetency. salt hungering. low blood sugar. sickness. diarrhoea or emesis. musculus or joint strivings. crossness and depression. A individual with some of the marks and symptoms of Addison’s disease will most probably non hold it but if they don’t have color stain. low blood force per unit area. blackening of the tegument and the impulse to hold salty nutrients so they should confer with with a physician. To name Addison’s disease your physician will first inquire you if you have had malignant neoplastic disease. have Hiv or household history of Addison’s disease. and a physical scrutiny to find if there have been any skin stain. Other trials such as Blood trials to look into for high K or low Na degrees. your hydrocortisone and ACTH degrees may be checked. ACTH stimulation Trials to look into how your endocrine degrees are. Imagining trial such as Ct scans or MRI’s to look for harm to the adrenal secretory organs. The order of trials would be determined through the 1s with least side affect chance. so the hysical trial would be foremost. so blood trial. so an ACTH stimulation Test. and eventually the Imagination Trials. Addison’s Disease intervention is made up of medical specialty. self-care and being prepared for when your organic structure is under a great sum of emphasis. if your physician has the slightest idea that you have Addison’s he will set you on medicine right off. Medicine will necessitate to be taken as prescribed and will be for the remainder of your life to replace the hydrocortisone and aldosterone that your organic structure is non bring forthing. To hold a nice self-care agencies you need to acquire adequate salt in your diet. weigh yourself on a regular basis. onitoring your blood force per unit area. and acquire regular medical examinations. Be prepared for drastically bad feelings amongst your organic structure. hold a shooting of exigency medical specialty with you at all times. and have on a medical ticket for when a physicians needs to cognize if you have to hold a hydrocortisone shooting. Bing diagnosed with Addison’s is tough but with these interventions it gives you the option to populate. Addison’s disease could be difficult to cover with but thanks to todays engineering and research it gives a patient hope. After reading about Addison’s disease it made me thankful that I’m healthy and sorry for the people that have to endure from the disease.

A Brief History of Typing and Qwerty Keyboards

A Brief History of Typing and Qwerty Keyboards A typewriter is a small machine, either electric or manual, with type keys that produced characters one at a time on a piece of paper inserted around a roller. Typewriters have been largely replaced by personal computers and home printers. Christopher Sholes Christopher Sholes was an American mechanical engineer, born on February 14, 1819, in Mooresburg, Pennsylvania, and died on February 17, 1890, in Milwaukee, Wisconsin. He invented the first practical modern typewriter in 1866, with the financial and technical support of his business partners Samuel Soule and Carlos Glidden. Five years, dozens of experiments, and two patents later, Sholes and his associates produced an improved model similar to todays typewriters. QWERTY The Sholes typewriter had a type-bar system and the universal keyboard was the machines novelty, however, the keys jammed easily. To solve the jamming problem, another business associate, James Densmore, suggested splitting up keys for letters commonly used together to slow down typing. This became todays standard QWERTY keyboard. Remington Arms Company Christopher Sholes lacked the patience required to market a new product and decided to sell the rights to the typewriter to James Densmore. He, in turn, convinced Philo Remington (the rifle manufacturer) to market the device. The first Sholes Glidden Typewriter was offered for sale in 1874 but was not an instant success. A few years later, improvements made by Remington engineers gave the typewriter machine its market appeal and sales skyrocketed. Typewriter Trivia George K. Anderson of Memphis, Tennessee patented the typewriter ribbon on 9/14/1886.The first electric typewriter was the Blickensderfer.In 1944, IBM designs the first typewriter with proportional spacing.Pellegrine Tarri made an early typewriter that worked in 1801 and invented carbon paper in 1808.In 1829, William Austin Burt invents the typographer, a predecessor to the typewriter.Mark Twain enjoyed and made use of new inventions, he was the first author to submit a typewritten manuscript to his publisher.

Cultural and Historical Studies Essay Example | Topics and Well Written Essays - 2000 words - 2

Cultural and Historical Studies - Essay Example However, identity is a concept that is argumentative and compelling especially when associated with fashion. Usualy, fashion is utilised in the expression of self. By making use of certain appearances, persons are able to show who they are and what they aim to be. They are able to state that they would not like to be something else or like somebody else. Through these concepts, this paper aims at discussing the statement â€Å"â€Å"Fashion†¦provides individuals with a key means through which to manage their identities in the context of everyday life.† (Bennett, 2005, p. 98). Many a times, when people have wanted to express themselves, they have often gone after certain aspects of the visual. It is a common belief that through it, they will be able to show who they are or who they want to become. At the least, people are after attention, want to be seen and recognised when in a multitude of people. The building of an identity is very much inspired by the environment and culture that an individual identifies as his or her home. The environment and culture are both components of fashion. They are fashion components as they are used in the building of fashion. The norm has always been that the choice or selection that a person makes is an actualisation of who that person is and what he or she simply sees as the real deal. Thus through fashion, the individual is brought out and expressed to the outside world in silent choices, rather than through words. These silent choices are a compilation of the bits here and there that a person has picked up through sight and hearing. Bits obtained from other people, other cultures, and their culture. These bits have to be of the person’s liking, without which, the individual cannot take them up. However, people are faced by many dilemmas when it comes to making a selection of the style that is of one’s choice. The reason being that fashion is constituted by numerous styles and varieties. There are various

Prison Overcrowding in the United States Essay Example | Topics and Well Written Essays - 1500 words

Prison Overcrowding in the United States - Essay Example This has led into inmates being forced into open dormitories and double-bunking in a single cell. Many critics have termed such overcrowding as dehumanizing and degrading for inmates. It is also contradictory to the present correctional reforms that emphasize on maximizing the opportunities that are available to inmates (Farrington 222). The United States reports the highest number of incarceration rate in the world. At the end of the year 2009, the incarceration rate was 743 adults per 100,000 people. U.S. Bureau of Justice Statistics quotes that 2,266,800 people were incarcerated in the US state, federal and county jails by the end of 2010. This is approximately 0.7% of the US adult resident population. In addition, there were 4,933,667 adults by the end of 2009, who were on parole or probation. Therefore, the total number of adults under correctional supervision totals to 7,225,800. This is approximately 3% of the total population of US adults (U.S. Bureau of Justice Statistics). The number of juvenile detentions was 86, 927 in 2007. Despite this increased numbers, the crime rates have been shown to be on the decrease. 70% of prisoners in the US are non-white. The states with the highest ratio of incarceration include Louisiana, Oklahoma and Mississippi. Approximately 90% of the inmates comprise males. The total number of foreign prisoners is estimated at 6% (U.S. Bureau of Justice Statistics). There are several causes of this pertinent issue. There has been an increase on the number of offenders that are sent to prison. This can be attributed to high rates of recidivism, which have been on the rise. There has been an increased rate of offenders that return to prison for unsuccessfully completing or violating community supervision. The increased number of offenders can also be attributed to new criminal offences that have been added to the penal code. Certain types of offenses have harsher penalties resulting in

Health Literacy Essay Example | Topics and Well Written Essays - 250 words

Health Literacy - Essay Example The websites have authority because they include the people responsible for their content such as verifying the legitimacy of the website and authors’ qualification for writing health journals and articles (Eysenbach, 2002). In terms of coverage, the websites successfully address the topics clearly and provide supporting evidence for any assertions made. Websites that address pharmacy concerns include http://www.diahome.org/en-US.aspx, https://www.medicare.gov/ and http://www.fda.gov/Drugs/DrugSafety/DrugShortages/. The websites are very objectives because their content is supported by evidence and is not biased. They are updated regularly and the content displayed is current, with dates posted and updated indicated within the web pages. They are well maintained, with user friendly features that allow easy navigation. Websites that address health care topics include https://www.dshs.state.tx.us/cshcn/, https://www.healthcare.gov/ and http://www.hrsa.gov/. They cover the topics comprehensively, and present supportive evidence for arguments. They address information needs of their target audience in a simple manner. The websites appear organize with links that open quickly to display content (Eysenbach, 2002). The sites appear well maintained and often updated to maintain currency of their content. Websites addressing health concerns include: https://www.healthconcerns.com/, http://www.mentalhealthconcern.org/ and http://explorehealthcareers.org/en/issues/policy. These sites are accurate because they list the sources of factual information and avoid grammatical errors. They are objective in that the information provided is free from. The sites cover the topics comprehensively, addressing key areas in a brief but precise way. They avoid medical jargon to make their content easy to understand for all

Financial Performance of BRALIRWA

Financial Performance of BRALIRWA This chapter presents the theoretical framework used to evaluate the financial performance of BRALIRWA and the influence of corporate governance on the firm performance; and the research methodology followed throughout the research basing on the different aspects discussed in literature review. 3.1 INTRODUCTION As discussed in chapter one, the main focus for many companies is to create the best possible value for their owners and to secure excellent financial performance. The sound financial health of a company is one of its major goals and to maintain it, companies at one point of time have to look at the past and current performance to plan for future prospect. The most objective way to evaluate the financial performance of a company is through financial statement analysis. Financial analysis involves the assessment of a firms liquidity, its operating performance, its risk profile and its growth potential using financial ratios. Ratio analysis is an important and powerful analytical tool used for measuring the performance of a business entity (Van et Al., 2003). It helps stakeholders (shareholders, investors, creditors, managers, government etc) to make an evaluation about the profitability and financial soundness of the business entity (Bardia, 2008). Different types of investors expect different types of returns, if you are a stockholder, you expect an increase in the value of the stock you hold; if you have invested in a company with a history of paying dividends, you also expect a dividend; if you have loaned the firm money, you expect to receive interest and the return of loan principal. Although the types of returns they expect are different, equity investors and creditors both risk not receiving those returns. Therefore, both stockholders and creditors use financial statement analysis to predict their expected returns and assess the risks associated with those returns (Hongren, Sundem, Elliot and Phil brick, 2003). Analysis of financial performance allows comparison of practice performance from one year to the next, benchmarking of a practice against industry standards, and preparation of financial information for lending institutions or directors (Stallwood, 1996). The financial performance of a company can be influenced by many different aspects or factors and for the purpose of this study, corporate governance was taken into consideration and specifically the aspect of board characteristics. The board of directors is an important entity in a company creating a link between shareholders and managers and therefore playing an important role in the governance of the firm (Dehaene et al., 2007). Therefore, boards of directors are charged with the task of monitoring the performance and activities of top management to ensure that the latter acts in the best interests of the owners (Jensen and Meckling, 1976; quoted by OConnell and Cramer, 2010) 3.2 PROBLEM DEFINITION After the 1994 genocide many companies in Rwanda were destroyed and some of them have not recovered up to today. Among the companies affected by the genocide include manufacturing companies out of which some tried to recover and restart their activities progressively and the country is providing a good environment for business but this does not guarantee good performance on behalf of companies. Standard financial reports provide basic information on the current profit level of investment in assets but do not give information on whether profit is adequate, how efficiently the assets are being used to generate sales, how efficient the overall operation is, and whether there are short-term financial problems facing the business. Ratio analysis provides some answers to these questions by calculating the relationships between various figures on the balance sheet and the income statement and comparing the movements in these ratios over time and against industry averages can provide additional information about whether the organization is performing well or whether remedial action is needed (Stallwood, 1996). Ratio analysis is an important and powerful analytical tool for measuring the performance of a business entity. It helps stakeholders to make an evaluation about the profitability and financial soundness of the business entity (Van et al., 2003). Some key companies in the manufacturing sector do not have thorough financial analysis which makes it difficult for stakeholders to know how these companies are performing; BRALIRWA will be used as representative case study to exemplify the financial performance of companies in the sector and the way this performance is influenced by corporate governance. The way companies are directed and controlled can influence their performance (Berle Means, 1932), in some companies there is lack of consistency in reporting operating and financial activities as well as governance activities to shareholders in a fair, accurate, timely, reliable, relevant, complete and verifiable manner. Manufacturing companies in Rwanda contribute to the economic development of the country and hence a need to evaluate their performance in other to detect their likely future and take appropriate measures accordingly, as well as the influence of corporate governance on their performance. 3.3 RESEARCH OBJECTIVES This study has one general objective and five specific objectives. 3.3.1 General objective The general objective of this study is to assess the financial performance of BRALIRWA s.a (2005-2008) and the influence of its corporate governance on the performance 3.3.2 Specific objectives To analyze the operating efficiency and profitability of BRALIRWA to know its level of operating performance. To analyze the sales and earnings variability in order to measure the risk that BRALIRWA may be exposed to. To analyze the internal liquidity of BRALIRWA in order to measure its ability to meet financial obligations in the short-term. To assess the impact if any of BRALIRWA governance on its performance. To analyze the sustainable growth potential of BRALIRWA. 3.4 THEORETICAL FRAMEWORK The theoretical framework adopted in this study was developed based on different literature on the analysis and evaluation of financial performance and literature on corporate governance and firm performance. 3.4.1 Dependent variable According to Jones, Wahba and Heijden (2007), the dependent variable is the one main research issue you are studying, on which other variables in theoretical framework are assumed to have an impact. Creswell (2002), defines dependent variables as the outcomes or results of the influence of the independent variables. For this study, financial performance stands for the dependent variable. Financial performance is usually measured by ROE and ROA, for this study financial analysis is used to analyze the financial performance of BRALIRWA and the analysis is conducted in three categories; the analysis of internal liquidity, operating performance and risk. When analyzing internal liquidity, the intention is to indicate the firms ability to meet its future short-term financial obligations, this may be an indication over a certain period of the likely performance of a company because if a firm is not able to meet its short-term financial obligations for a long period, definitely this will affect its performance but the analysis of this may help the organization take necessary actions. The analysis here is based on current ratio, quick ratio, cash ratio, receivables turnover and inventory turnover. The analysis of operating performance, examines how management uses its assets and capital by measuring the sales generated by various categories of assets or capital and analyzes the profits as a percentage of sales and as a percentage of the assets and capital employed (Brown and Reilly, 2009). The ratios used are the asset turnover, equity turnover, profit margins, return on equity and return on assets. Concerning the risk analysis, both business and financial risks are measured and analyzed, here the emphasis is on the sales variability, operating leverage which consists of the variability of a firms operating earnings and then the debt-equity ratio to measure the financial risk. 3.4.2 Independent variables Independent variables are the variables impacting on your main research problem. They are called independent in a sense that those variables are affecting the amount of dependent variables and do not affect each other, so they are independent of each other (Jones, Wahba and Heijden, 2007). Corporate governance stands for the independent variable for this study. Corporate governance is the mechanism by which a corporation is managed and monitored. It determines a power-sharing relationship between corporation executives and investors by providing structure through which the objectives are defined; policies and procedures are established to ensure achievement of these objectives; and activities, affairs, and performance are monitored (Rezaee, 2004). Based on this definition and other definitions of corporate governance, it can positively or negatively influence the performance of a company and for the purpose of this study, the influence will be analyzed based on board characteristics which are treated as the moderating variables in this study and considered as one of the aspects of corporate governance. 3.4.3 Moderating variables Moderating variables are included in the theoretical model to modify the way that the independent variables will affect the dependent variable. They might act as a catalyst of these relationships and strengthen them or perhaps they just inhibit the relationship and weaken it (Jones, Wahba and Heijden, 2007). For this study the moderating variables are the board characteristics, and the following characteristics were taken into consideration the board size, board composition, CEO duality, board diversity and frequency of board meetings. The board size is the number of members on the board and as boards are considered to be large decision-making groups, size can affect the decision-making process and effectiveness of the board (Dwivedi and Jain, 2005). Talking about the board composition, the board may be composed of directors who may be executive meaning that they are employees of the firm, or non-executive meaning they are not employees of the company; and this may have an effect on firm performance. CEO duality consists of having the same person holding both the board chairman and CEO positions or having the CEO and board chair positions separate, this also may have an impact on firm performance. When it comes to board diversity, the consideration is that there may be some diversification in the board members which may or may not have an influence on firm performance; diversity for this study is seen as gender diversity, racial diversity and experience/background diversity. Board meeting frequency consists of how frequently the board meetings are scheduled and the board activity is measured by the frequency of board meeting, this frequency may impact on the performance of the firm. Figure 3.1: Theoretical Framework Source: Research, 2010 3.4.4 Research assumptions Based on the various corporate scandals due to the manipulation of financial statements, the researcher made an assumption that the information provided in the audited financial statements of BRALIRWA for the period 2005-2008 are true and accurate. It was assumed that the respondents would be willing to fill the questionnaires and that the staff in the finance department of BRALIRWA would cooperate in providing any necessary information regarding the financial statements. 3.4.5 Research limitations The study uses BRALIRWA as a case study, which may provide little basis for generalization on the performance of other manufacturing companies The study only use a time-series analysis because there are no competitors in the industry to compare with The financial statements analyzed were the balance sheet and income statement because the company does not prepare cash flow statement The study only used board characteristics as the aspects of corporate governance due to time and logistics constraints the researcher could not use other aspects. The study was limited to a period of four years from 2005 to 2008 3.5 RESEARCH QUESTIONs To achieve the research objectives of this study; the study has to answer the following major and minor research questions. 3.5.1 Major research questions How is BRALIRWA financially performing for the period under study and what is the implication for future performance? How is BRALIRWA governance influencing its performance? 3.5.2 Minor research questions How well is the management of BRALIRWA doing to generate operating profits on companys assets? How well is BRALIRWA management using the capital invested? How is BRALIRWA financing its assets and how variable its earnings are? How well is BRALIRWA doing to meet its maturing financial obligations? The above mentioned research questions will help in analyzing the financial performance of BRALIRWA and the influence of its corporate governance on performance. 3.6 RESEARCH METHODOLOGY 3.6.1 Research type This study is basically quantitative with a small portion of qualitative and descriptive in nature and is using a case study method. The study is using the computation of different ratios to analyze the financial performance of BRALIRWA and statistical measure like mean, standard deviation and correlation are also used; and it is also qualitative in the sense that it is looking at the perceptions of staff on the influence of corporate governance on the performance. The purpose of quantitative research is to determine the quantity or extent of some phenomenon in the form of numbers (Zikmund, 1994). 3.6.1.1 Case study methodology This study is using BRALIRWA as a case study representing other manufacturing companies in Rwanda. BRALIRWA was chosen as a case study because of its long stay in the business and as being one of the manufacturing companies that were operating before the 1994 Rwandan genocide and which has continued operating and the major motivation for the researcher to take it as a representative case study is that the manufacturing sector in Rwanda is mostly made of food and beverages companies where BRALIRWA is dominating. According to Robson (2002:178) cited by Saunders, Lewis and Thornhill (2007), a case study is a strategy for doing research which involves an empirical investigation of a particular contemporary phenomenon within its real life context using multiple sources of evidence. Yin (2009) defines a case study as an empirical inquiry that investigates a contemporary phenomenon in depth and within its real life context, especially when the boundaries between phenomenon and context are not clearly evident. According to Yin (2009), the case study inquiry copes with the technically distinctive situation in which there will be many more variables of interest than data points, and one result; relies on multiple source of evidence, with data needing to converge in a triangulating fashion, and as another result; and benefits from the prior development of theoretical propositions to guide data collection and analysis. 3.6.1.2 Descriptive research This study is descriptive as it is describing and evaluating systematically how BRALIRWA has been performing for the period under study. According to Kumar (2005), a descriptive research attempts to describe systematically a situation, problem, phenomenon, service or program, or provides information about something or describes attitudes towards an issue. 3.6.1.3 Quantitative and qualitative research As discussed early, this study is a mix of quantitative and qualitative, it is evaluating the performance of BRALIRWA by quantifying it through different ratios to analyze the internal liquidity, operating performance and risk and most of the information is gathered using quantitative variables (through financial statements). On the other hand, the study is qualitative in the way that it has some variables which were analyzed without being quantified. The study is qualified as quantitative if one wants to quantify the variation in a phenomenon, situation, problem, or issue; if information gathered using predominantly quantitative variables; and if the analysis is geared to ascertain the magnitude of the variation. On the other hand, a study is qualified as qualitative if the purpose of the study is primary to describe a situation, phenomenon, problem or event; the information is gathered through the use of variables measured on nominal or ordinal scales; and if analysis is done to establish the variation in the situation, phenomenon or problem without quantifying it (Kumar, 2005). 3.6.2 Data collection instrument and source For the purpose of this study, both primary and secondary data were collected. To collect primary data questionnaires were distributed to the staff of BRALIRWA to know and analyze their perceptions on the influence of board characteristics on firm performance, the questionnaires were given to different staff but the most targeted were the managers and directors (management team) and heads of department and then some of the officers in different departments; interviews were also used with the staff in the finance department to get some clarifications on the content of the financial statements. And to collect secondary data, different literature on the evaluation of financial performance and those on the relationship between corporate governance (board characteristics) were reviewed through books, journals, articles and websites; and the financial statements of BRALIRWA for a period of 2005-2008 were consulted and analyzed through financial ratios. 3.6.3 Sampling methods Sampling is the process of selecting a few (a sample) from a bigger group (the sampling population) to become the basis for estimating or predicting the prevalence of an unknown piece of information, situation or outcome regarding the bigger group; a sample is a subgroup of the population one is interested in (Kumar, 2005). For the purpose of this study, judgmental sampling technique has been used to select the sample in order to collect primary data. Purposive or judgmental sampling enables you to use your judgment to select cases that will best enable you to answer your research question(s) and to meet your objectives. This form of sample is often used when working with very small samples such as in case study research and when you wish to select cases that are particularly informative (Saunders, Lewis and Thornhill, 2007 quoting Neuman, 2000). According to Kumar (2005), the primary consideration in purposive sampling is the judgment of the researcher as to who can provide the best information to achieve the objectives of the study; the researcher only goes to those people who in his/her opinion are likely to have the required information and be willing to share it. For the respondents to fill the questionnaire it required a certain degree of information about the board of directors and the judgmental sampling is the appropriate technique to this study. 3.6.4 Sample size A sample of 25 respondents was selected from the staff of BRALIRWA which is the population of the study; as stated early the sample was selected using judgmental sampling. The respondents were selected from different departments of the company and from top management to senior officers and the sample is the representative of the population. 3.6.4 Data analysis methods The study is based more on the secondary data as the evaluation of financial performance is based on the financial statements of the case company (BRALIRWA) and on primary data which were collected using a questionnaire to analyze the influence of the board characteristics on the financial performance of the company as perceived by the company employees. In the process of data analysis, the information from the financial statement were first presented according to the research objectives and research questions and based on the theoretical framework and literature review; then they were analyzed using appropriate ratios and the analysis was based on time series analysis, some statistics were used such as mean and standard deviation for the researcher to analyze the data and come up with conclusions and recommendations. To analyze the data collected from questionnaires, the following process was followed; first the data were edited, then coded and frequency distribution were used. To analyze, the open-ended questions, content analysis was used whereby different themes were identified from the answers given by the respondents and then verbatim responses were examined and discussed with reference to literature to come up with research findings, conclusion and recommendations. 3.7 CHAPTER SUMMARY This chapter discussed the research problem by highlighting that in Rwanda some key companies do not have thorough financial analysis and that the performance of companies may be influenced by the way they are managed and monitored where this may depend on the characteristics of the board. The chapter also discussed the theoretical framework that was used for this study and the dependent, independent and moderating variables were identified; financial performance is the dependent variable which is determined through the analysis of internal liquidity, operating performance and risk and the summarizing indicators of financial performance for the purpose of this study were identified as ROE and ROA. The chapter goes on discussing the research objectives, research questions, the assumptions and limitations of study. Then the chapter concludes with the discussion of the research methodology that was used to conduct the research and to achieve the research objectives and to answer the research questions that were put forward; the study is a mix of quantitative and qualitative, both secondary and primary were used and financial statements and other sources were used to collect secondary data and the questionnaire was used to collect primary and the questionnaires were sent to a sample of 25 respondents, the sample was selected using judgmental sampling.