Thursday, October 3, 2019
Chief Information Officer and Team Lead Tech Essay Example for Free
Chief Information Officer and Team Lead Tech Essay 1) The main organizational causes of the frustration that Ayishia Coles feels is that there is no clarity in her responsibility and authority within the organization, as well as with the IT and the other departments within the bank. One of the major points of frustration is the fact that there is no one defined as coordinator between the other departments and IT. Ayisha now is in the position of where she has to take on the role of deciding what happens in the company which is not making the managers of the other departments very happy. She is frustrated because solutions are expected immediately no matter how vaguely the problems are presented to the IT department. She also feels like the amount of talent which the staff house is not being used appropriately within the bank. She believes that the IT department should be allowed to do more than troubleshot and maintenance for the technology, she believes they should be able to present their own ideas. 2) First of all the problems need to be addressed and solved as quickly as possible. The first thing that needs to be done is that they need to make it clear what her position is and what exactly she is responsible for. If I were Marshall Pinkard, because Ayishia is the chief information officer, I would give her authority over the entire IT department. She will be in charge of coordinating with her team and the rest of the departments within the bank. Each department will have a technician who is responsible for is in charge of sharing important information with the manager of their department, and the rest of the department staff, they will also be asked to share any ideas they have about upgrades with the department managers. 3) I think that the organizational structure which would be the most effective for IT at FMBT would be a Traditional Vertical Structure.
Safety In Maldives Construction Industry Construction Essay
Safety In Maldives Construction Industry Construction Essay Construction industry is a very unique industry in terms of all aspects and stages compare to other fixed workplace like factories. Most of the actual work is done by using human labor. Construction industry has been considered as a highly hazardous industry because of the high incidence of accidents and fatality rate. To improve the image of the industry, stakeholders should follow an accepted standard guideline of health and Safety (HS) in construction industry. Providing a safe and health workplace is a key to success in business (B.Ahmodn et al, 2006). Accidents and property damage create great impact to stakeholders of the project such as delays in operation and also directly and indirectly incur cost. Therefore, its an obligation of the construction companies to provide a health and safe workplace for their employees and for public. International Labour Organization (ILO) Constitution sets forth the principle that workers should be protected from sickness, disease and injury arising from their employment (ILO.ORG). According to ILO estimates, 55,000 people suffer fatal injuries every year. She also mentioned main cause of fatal injuries in construction in any country is by falling from heights, and this is principally due to the lack of proper edge protection in a variety of construction tasks (Fiona, 2002). This research is based on the health and safety in Maldives construction industry, and will provide an overview about the health and safety in develop and developing country. 1.2 Problem Statement Construction industry is an important sector in Maldives economy. But accidents, injuries, fatalities continue to occur on construction site, generally construction industry have lack of awareness on the importance of health and safety. Health and safety in construction industry is far extensive than a worker wearing a safety helmet and safety shoes at site. Health and safety is a attitude that identifies and reduces job site hazardous throughout the lifecycle of a work project. Major concern need to be deal with is the lack of national regulations outline health and safety obligation at nations construction sites. There are no laws encouraging construction companies to adopt in workplace. Most stakeholders of the industry have overlooked on occupational safety and health (OSH) due to lack of regulation or guideline to follow. Little or no attention is given to health and safety, as stakeholders are not setting aside money to ensure health and safety is being met. Furthermore, most construction project meetings do not address health and safety as an agenda item, which is a further indication of lack of commitment to health and safety. 1.3 Aim of the Research The aim of this research is to describe develop a standard health and safety guide line for Maldives construction industry. 1.4 Research Objectives The objectives of this study are: To identify construction industry health and safety in a developing country and a developed country. To determine the health and safety in Maldives construction industry. To develop a standard guideline for health and safety in Maldives construction industry. 1.5 Scope of Research Scope of the research is based on Maldives capital city Male. The research focuses on the health and safety awareness and current practice of health and safety in Maldives construction companies. CHAPTER 2: LITERATURE REVIEW TO IDENTIFY CONSTRUCTION INDUSTRY HEALTH AND SAFETY IN A DEVELOPING COUNTRY AND A DEVELOPED COUNTRY. 2.1 Introduction Major sources of the difference of health and safety performance in developing and developed countries are management commitment, supervisory environment, training and competence level (Teo, Haupt Feng 2008:497). A study done in Tanzania, a developing country, suggest that the main reason for the awful situation of health and safety on construction sites are due to the lack of necessary commitment from key stakeholders that include the government. Study also indicated that the government and its agencies have been weak in monitoring and enforcing the laws governing health and safety on construction sites and also lack of human and financial resources has disperse from developed countries (Mwombeki, 2006:426). Research carried out in developing countries that included African countries, such as Egypt, Malawi, Nigeria, Botswana and South Africa revealed that (Cibb Bust, 2006: 65-77): Lack of support from clients on health and safety ideas; Priority on health and safety is not same as developed countries; Health and safety regulations are inadequately enforced by authorities. This chapter will describe an overview of health and safety in Malaysia as a developing country and UK as a developed country. 2.2 Health and Safety in Malaysia Construction Industry In todays modern society, occupational safety and health has become an important subject in terms of financial, ethical and legislative. To survive in the global competitive market, companies are adopting to safeguard occupants health and safety. Most companys strong safety and health programs may actually mean survival. According to 3rd June 2012 Boreno Post online news, Social Security Organization (SOCSO) is targeting five per cent reduction in workplace accidents this year. Branch manager Dundang Undong stated that a total of RM4.3million was made out in compensation claims for 1,497 cases of workplace accidents last year. SOCSO 2003 report on construction industry shows that 4,654 accident cases were reported. The total death cases are 882 from all industries and out of that 92 cases are from construction industry which is 11.56% of total death percentage of the industry. SOSCO report only involves Malaysian workers and not included foreign workers (SOSCO, 2003). A study by Chai G. Mei on An analysis of accidents statistics in Malaysia construction sector tabled a summary of major accidents in Malaysias construction industry as in table 1. The study also mentioned of about rise of accidents in the construction industry occurred every month on year 2997. Table 1: Summary of major accidents in Malaysias construction industry from 2005-2008 2005 2006 2007 2008 1) Tower crane broke into two and fell onto four Indonesian construction workers at a construction site building apartment located at Batu 14, Puchong. 1) Landslide occurred at a construction site located at Taman Desa, Kuala Lumpur buried; killed a 35 year old Indonesian man at about 3.30pm while he was working on some iron steel beam foundations for the fiveblock 609 units condominium complexes 1) Death of two workers and severe injuries on ten workers at The Pavillion Kuala Lumpur, Jalan Bukit Bintang construction site where the cables of the workmens lift at the posh condominium and shopping complex project snapped and plummeted 15 metres to the ground. 1) Two Malaysian construction workers were buried alive by excavated sand pile in a 3.6m deep sewer trench at Taman Merbau phase two construction site in Changlun. 2) Iron mould weighing almost two tonnes fell from 20 storey condominiums under construction onto Dr. Liew Boon Horngs BMW; killed him and Severely injured his wife and the driver at Plaza Damas located along Jalan Hartamas. 2) Negligence of three construction companies, led to the death of another Indonesian worker on 15 May 2006 located at Lot 206, Section 63, Lorong Binjai where a 32-storey of 100 units apartment was to be built. 2) Death of two Malaysian construction workers, buried alive four meters deep in a landslide while working on the fencing located at Taman Merbau 2, Fasa III at Kubang, Pasu 2) Twenty five foreign workers escaped without major injuries when the structure they were standing gave way in one of the construction sites in Kuching. 3) Two sides collapsed of a bridge that was under construction at 3.2 kilometers of the Klang Valley Highway that caused the death of two Bangladesh workers. 3) One foreign construction site worker died; another colleague severely injured at the construction site of the prestigious KK Times Square commercial complex after piles of sand fell on them in Kota Kinabalu. 4) Three Indonesian construction workers fell from scaffolding to their deaths when they slipped from the top floor of a 21-storey condominium under construction and landed on the fifth floor at Taman Tampoi Indah. 5) Bricks fell from the construction site in Taman Bukit Angkasa, Kerinchi on several cars parked at the nearby flats during a three hour downpour 6) Eight huge concrete beams with a measurement of at least 40m long and 70 tonnes weight of an uncompleted flyover near Nilai collapsed, which narrowly missed a motorist and his aged parents. Occupational Safety and Health Act (OSHA) enacted in year 1994 by the Government of Malaysia. Section 4, objective of act under OSHA 1994 mentioned: to secure the safety, health and welfare of persons at work against risks to safety or health arising out of the activities of persons at work; to protect persons at a place of work other than persons at work against risks to safety or health arising out of the activities of persons at work; to promote an occupational environment for persons at work which is adapted to their physiological and psychological needs; The Department of Occupational Safety and Health (DOSH) Ministry of Human Resources and other government agencies have regulation and legal requirement to ensure the safety and health of not only workers, but also the public. . DOSH policy consists of: To prepare and preserve a workplace with a safe and healthy working system To ensure that all staff are provided with the relevant information, instruction, training and supervision regarding methods to carry out their duties in a safe manner and without causing any risk to health; To investigate all accidents, diseases, poisonous and/or dangerous occurrences, and to have action to ensure that these occurrences will not be repeated; To comply with all requirements of legislations related to safety and health as stated in the Occupational Safety and Health Act 1994, as well as regulations and codes of practice which have been approved; (www.dosh.gov.my). Construction site create risk not only for the construction workers, but also for the public. Therefore the general public must be protected from hazards associated with the construction work that may be carried out in a public area or adjacent to such area (DOSH). Department of Occupational Safety and Health Guidelines for Public Safety and Health at Construction Sites: DOSH, Guidelines for Public Safety and Health at Construction Site, is a guideline endorsed by the Departments Jawatankuasa Semakan Dasar chaired by the Director General of the Department of Occupational Safety and Health. The purpose of these guidelines is to provide guidance to employers on how good work practice can be carried out on every activity in the construction to prevent accidents to the workers and public. Below describes some of the sections of the guideline: Section 4 Notification of an Operation describes the section 35 under Factories and machineries Act 1967 that every work or engineering construction must inform DOSH not less than seven days before commencement of work unless the work can be completed within six days. Section 6 of the guidelines is about the Safety and Health Organization and under this section it has mentioned about the employers obligation to prepare written general policy with respect to the safety and health at work of his employees and the organization and arrangements to carry out the policy. Following are the sub sections for section 6: 6.1- Safety and health Policy 6.2- Safety and Health Committee 6.3- Occupational Safety and Health System 6.4- Safety and Health Officer 6.5- Site Safety Supervisor 6.6- Contractor Safety Supervisor Section 7 describes the General Duties of the Employers according to the section 16, of OSHA 1994. Section 8 describes the General Duties of the Architects, Engineers and Designers stating that a safe design and construction must be considered to the safety of the workers and the public. Designers, architects should not include anything in the design that leads to unsafe construction procedure and create undue hazards. Section 8 also describes about the safety and health facilities to be included in design for such work to be performed with minimum risk. Section 9: Hazard Identification, Risk Assessment and Risk Control (HIRARC) Section 10: Emergency Response Plan Section 11: Hoarding Section 12: Movement of Vehicular Traffic Section 13: Disconnection of Utilities Section 14: Demolition Section 15: Blasting and use of Explosive Section 16: Removal of Debris Section 17: Site Clearing Section 18: Excavation Work Section 19: Piling Work Section 20: Superstructure 20.1 Scaffolds 20.2 Safety Nets and Peripheral Nets 20.3 Catch Platforms 20.4 Concrete Work Section 21: Finishes Section 22: Use of Hoisting Equipment 22.1: General 22.2: Erection 22.3: Jacking 22:4: Operation 22.5: Inspection and Testing 22.6: Maintenance and Repair 22.7: Dismantling 22.8: Crane Storage (DOSH Ministry of Human Resources) Table 2 shows the number of occupational death rates from 2007 to 2011 within the 10 industries. The death rate in the construction industry is the highest in year 2007, the total number of 95 deaths. But statistic has dropped to 51 in year 2011 which is a good phenomenon for the construction industry. Table 2: Number of Occupational Death Rates 2007-2011 Industrial Categories / Year Number of Occupational Death Rates 2007 2008 2009 2010 2011 Manufacturing 63 76 63 59 45 Mining Quarrying 9 6 3 1 7 Construction 95 72 71 66 51 Agriculture 30 42 44 30 41 Utility 10 19 23 11 5 Transport / Communication 2 8 18 14 11 Trade 3 0 0 0 1 Hotel Restaurant 0 1 0 0 2 Financial Insurance 4 4 1 1 6 Public Services 3 2 1 3 7 Total 219 230 224 185 176 Source: DOSH 2011 Figure 1 shows the statistic by DOSH on occupational accidents by sector in 2011. It shows that 51 deaths, 43 non permanent disability and 5 permanent disability in construction industry. Figure 1: Statistic of occupational accidents by sector 2011- source DOSH In the Construction Industry Master Plane (CIMP) 2006-2015 highlighted about Strive for the highest standard of occupational safety and health. It stated that, long term development of the industry requires accountability of the stakeholders to achieve the highest standard of occupational safety and health. To achieve this standard, stakeholders awareness must be increase and to implementation of occupational safety and health management system (OSHMS). Furthermore, to develop occupational safety and health program need to raise awareness, education and training, enforcement of legislation, guide line and codes (CIDB :2008). 2.3 Health and Safety in Great Britain Construction Industry Great Britain has a 150 years history of health and safety regulation. The current health and safety act is called Health and Safety at work (HSW) Act 1974. This Act has been modified in 2008 to provide integrated institutional structure and legal framework for health and safety regulation. Health and safety law is enforced by health and safety executive (HSE) in many workplaces ranging from health and safety in nuclear installation and mines through to factories, school and hospitals. According to HSE guide, health and safety inspectors have important statutory power as they can enter any premises without any warning. And if they are not satisfied with the level of health and safety, they can issue information and advice, issue improvement notices requiring problems to be put right within a specified time, serve a prohibition notice stopping activity either with immediate or deferred effect, and (in England and Wales) prosecute for the most serious failings (hse.gov.uk). According to HSE statistic, there is a significant reductions in the number and rate of injury over the last 20 years or more. Yet, construction remains a high risk industry. Although it accounts for only about 5% of the employees in Britain it still accounts for 27% of fatal injuries to employees and 9% of reported major injuries. In 2010 to 2011 there were 50 fatal injuries to workers. The number of fatality injures to employees has been reduced by two-thirds compared with 20 years ago. It also stated that over 5000 occupational cancer cases are estimated to arise each year as a result of past exposures in the construction sector (HSE, 2011). Figure 2: 20 year trend in worker fatalities- source:www. hse.gov.uk CHAPTER 3 : LITERATURE REVIEW TO DETERMINE HEALTH AND SAFETY IN MALDIVES CONSTRUCTION INDUSTRY 3.1 Introduction This chapter will provide some information and facts about Maldives in general and also will determine the health and safety in Maldives construction industry. 3.1.1 General Information on Maldives Table 3: General information of Maldives Government Type Republic Independence July 26, 1985 (formerly a British protectorate) No of Atolls 20 Area Spread over 115,300 sq. km square kilometers in the Indian Ocean southwest of India The capital Male Population (2009 est.): 314,000 (plus 80,000 expatriate workers who are not counted in the census). The life expectancy 74 years Language Dhivehi (official); English considered as second language Currency MVR 15.50 (Rufiyaa) = USD 1 GDP 2010 total USD 926 million, USD 2896 per capita. Weather and Climate Tropical, two monsoon in a year, annual mean temperature 28.3Ã °C Literacy 97% Sources: Department of National Planning 2010, UNDP, 2011 3.1.2 Geography For administrative purpose 1,192 (Inhabited 194, Uninhabited 998) islands are further divided in to 20 atolls (Department of National Planning, 2010). Among these islands, only four islands have a population of 5,000 or more and only 10 islands are larger than 2.5sq km (R. Bassam 2011). 3.2 Maldives Construction Industry The construction industry has contributed 10 percent of the GDP and accounts for 5 percent of the national employment data (The World Bank, 2006). With the growth of tourism, and the Tsunami-reconstruction activities, construction industry to the economy is to expect to grow significantly ( Seventh National Development Plane 2006-2010). Of the total labor force of the construction industry, more than 70 percent is provided by expatriate labor; particularly at the skilled and unskilled levels. Most of the top level managers have university degree or diploma-level training in addition to work experience in the industry. Of the total employment about 10 percent are professionals (Architects, Engineers, QS or PM), while the rest consists of 34 percent skilled and 56 percent unskilled workers. (The World Bank, 2006). 3.2.1 Maldives Association of Construction Industry (MACI) Construction companies of Maldives with the support of Maldives Government established MACI on 30th October 2001. MACI is the official representative of construction industry in Maldives with 46 members actively involved in improving the construction industry. Objective of MACI is to combine all relative services in construction to develop and promote a united industry. The Association aims to achieve greater professionalism and quality in construction industry (www.business.com.mv) 3.3 Health and Safety in Maldives Construction Industry. On September 30th 2012, a local newspaper reported that the small number of building site deaths recoded in the Maldives recent years is more the result of good fortune rather than industry commitment to safety. The report was regarding the death of a Bangladeshi national working in the capital Male fell from the sixth floor of a building site on 19th June 2012. The employee was not believed to be wearing any safety gear when he died (Minivan News, 2012). President of the MACI, Mohamed Ali Janah told Minivan News that he believed a lack of national regulations outlining health and safety responsibility at the national building sites. He mentioned that judging the standard of occupational health and safety in Maldives construction sites there were very few places in the world that would approve the way the work is conducted. (Minivan News, 30th Sep 2012). Health and safety has been an issue for years in Maldives construction industry. Clients are also not setting aside money to ensure health and safety measures are being met and stakeholders do not understand the importance of health and safety in site (MACI, 2012). All project stakeholders have a responsibility of ensuring health and safety, starting from the government and the people that actually initiate projects. Health and safety must be achieved by the commitment from all construction project clients, all level management, and equal commitment by construction workers (Coble and Haupt, 1999). MACI requested to Ministry of Economic and Development, Ahmed Mohamed, for a solution to the problem of safety measures on the construction sites (sun.mv, 14th October 2012) According to Seventh National Development Plane 2006-2010, stated that to implement the building code of the Maldives under construction policies and strategies, item 2.1 as a strategy and item 2.7 stated that Enable formulation of construction industry related to health and safety regulations and established database on health and safety issues (Ministry of Planning and National Development, 2008). 3.3.1 Maldives Building Code 1st Edition 2008 Maldives Building Code was published on August 2008 by Ministry of Construction and Public Infrastructure to ensure that: the safety of the built environment T0 provide flexibility in design The building code will be empowered from a set of building regulations which itself will be bound by a building act. However a building act has not yet been passed (Ministry of Construction and Public Infrastructure, 2008). Section F of the Building Code is Safety of Users, which defines the following contents: Hazardous agent on site Hazardous building materials Hazardous substances and process Safety from falling Construction and demolition hazards Lighting for emergency Warning system Signs (The Building Code 2008) CHAPTER 4: REASARCH METHODOLOGY 4.1 Introduction The purpose of this chapter is to describe and explain the methodology used in this research in order to accomplished the aim of the research. 4.2 Research Design The researcher will distribute 100 questionnaires to different stakeholders in the construction industry of Maldives. Such as clients, consultants and contractors in Male city. Researcher will interview with a company in Male city regarding occupational health and safety. 4.3 Research Method The researcher will distribute 100 questionnaires by using emails and by the use of Google documents. 4.4 Primary Data and Secondary Data Primary data is the data that will be collected from the distribution of questionnaires to the targeted respondents. In this case, the clients, consultants and contractors are the target. Secondary data is the data that will be collected from the literature review, such as books, journals, newspaper, internet and others. 4.5 Data Analysis Technique Data receives from the respondents will be analysis by using Google documents software
Wednesday, October 2, 2019
Introductory accounting and finance :: essays research papers fc
Contents Page Page 3 ~ à à à à à Section A ââ¬â Trading, Profit and loss account Page 4 ~ à à à à à Section B ââ¬â Balance Sheet Page 5 ~ à à à à à Section C Page 6 ~ à à à à à Section D Page 7 ~ à à à à à Section E Page 8 ~ à à à à à Section F Page 9 ~ à à à à à Section G Page 10 ~ à à à à à Section H Page 11 ~ Bibliography à à à à à Trading, Profit & Loss accountà à à à à à à à à à for Mr. Stanley relating to trading during à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à £Ã à à à à à £Ã à à à à à £Ã à à à à à à à à à à à à à à Salesà à à à à à à à à à à à à à à 125000à à à à à à à à à à à à à à à Less Cost of Salesà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Opening Stockà à à à à 10430à à à à à à à à à à à à à à à à à à à à à à à à à Add Purchasesà à à à à 67634à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à 78064à à à à à à à à à à à à à à à à à à à à à à à à à Less returns outwardà à à à à 48à à à à à 78016à à à à à à à à à à à à à à à à à à à à Add Carriage Inwardà à à à à à à à à à 2120à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à 80136à à à à à à à à à à à à à à à à à à à à Less Closing Stockà à à à à à à à à à 11250à à à à à 68886à à à à à à à à à à à à à à à GROSS PROFITà à à à à à à à à à à à à à à 56114à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Less Expensesà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Salariesà à à à à 28400à à à à à à à à à à à à à à à à à à à à à à à à à Postage & Stationaryà à à à à 98à à à à à à à à à à à à à à à à à à à à à à à à à Rent & Rates (2900-860)à à à à à 2040à à à à à à à à à à à à à à à à à à à à à à à à à Packagingà à à à à 3217à à à à à à à à à à à à à à à à à à à à à à à à à Bad debtà à à à à 126à à à à à à à à à à à à à à à à à à à à à à à à à Provision for Bad Debtà à à à à 60à à à à à à à à à à à à à à à à à à à à à à à à à Insuranceà à à à à 1220à à à à à à à à à à à à à à à à à à à à à à à à à Electricity (953+263)à à à à à 1216à à à à à à à à à à à à à à à à à à à à à à à à à Depreciation (3000 + 1680)à à à à à 4680à à à à à 41057à à à à à à à à à à à à à à à à à à à à Carriage Outwardà à à à à à à à à à 2850à à à à à 43907à à à à à à à à à à à à à à à NET PROFITà à à à à à à à à à à à à à à 12207à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à This is a balance sheet for Mr. Stanley as at 31st December 2002. à à à à à à £Ã à à à à à £Ã à à à à à £Ã à à à à Fixed Assetsà à à à à à à à à à à à à à à à à à à à Fixtures & Fittings (15,000 + 8,400)à à à à à à à à à à à à à à à 23,400à à à à à Less Depreciation (3,000 + 1,680)à à à à à à à à à à à à à à à 4,680à à à à à à à à à à à à à à à à à à à à 18,720à à à à à Current Assetsà à à à à à à à à à à à à à à à à à à à Stock à à à à à à à à à à 11,250à à à à à à à à à à Debtorsà à à à à 3,200à à à à à à à à à à à à à à à Less Prov.for bad debtà à à à à 150à à à à à 3,050à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Bankà à à à à 590à à à à à à à à à à à à à à à Add Prepaymentsà à à à à 860à à à à à 1,450à à à à à à à à à à Cashà à à à à à à à à à 165à à à à à à à à à à à à à à à à à à à à 15,915à à à à à à à à à à Less Current Liabilitiesà à à à à à à à à à à à à à à à à à à à Creditorsà à à à à à à à à à 6,765à à à à à à à à à à Accrualsà à à à à à à à à à 263à à à à à à à à à à Working Capitalà à à à à à à à à à 7,028à à à à à 8,887à à à à à à à à à à à à à à à à à à à à 27,607à à à à à à à à à à à à à à à à à à à à à à à à à Financed Byà à à à à à à à à à à à à à à à à à à à Capitalà à à à à à à à à à à à à à à 25,000à à à à à Add Net Profità à à à à à à à à à à à à à à 12,027à à à à à à à à à à à à à à à à à à à à à à à à à Less Drawingsà à à à à à à à à à à à à à à 9,600à à à à à à à à à à à à à à à à à à à à 27,607à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à C. Give an explanation of the accounting treatment for invoices that have been unpaid and unrecorded at the date of the preparation of the final accounts. This is known as an accrual of expenses, an accrual occurs when expenses that have occurred during an accounting period are not included in the trial balance, they are unpaid and unrecorded. When this occurs the accounting treatment in the profit and loss account would be to add the outstanding amount to the expense in question showing the full amount of expense used up in that accounting period. In the balance sheet however an accrual is classed as a current liability. This is because the firm owes the outstanding amount and is expected to pay this debt in the short term. The outstanding amount will therefore appear under current liabilities in the Balance Sheet under the heading ACCRUALS. The reasons for making these adjustments is to ensure that the profit and loss account records the cost that has been incurred for that particular accounting period instead of simply the amount that has been paid. An example of an accrual ~ during the accounting period of January 1st 2002 and December 31st 2002 a phone bill is incurred for the months June to September however it goes unpaid and is not incorporated into the telephone account. This means that adjustments have to be made so that it can be included in the final accounts for that accounting period. D. Mr. Stanley had paid a proportion of the rates for the following accounting period. Explain how this impacted on the preparation of the accounts for the current accounting period. A prepayment is when an amount is paid in advance of the accounting period in which it is actually due.
Dual Identity Combinators :: Combinatory Logic Math Papers
Dual Identity Combinators Combinatory logic has been invented independently by M. Schà ¶nfinkel and H.B. Curry in the 20s of this century (Cf. Schà ¶nfinkel 1924, Curry 1930.). The impetus was to reduce the number of primitive notions needed for a logical system, in particular, for first-order logic. Schà ¶nfinkel used functions to provide a translation for a closed first-order formula into a functional expression, thereby eliminating bound variables of first-order logic. About the success of this attempt cf. Curry & Feys 1968: beyond this primarily intended connection between first-order logic and (illative) combinatory logic there is another connection between the two, the so called Curry-Howard isomorphism (Curry & Feys 1968, Howard 1980). This relates combinators to implicational formulae. It is just a small step from the Curry-Howard isomorphism to put combinatory bases (which are possibly combinatorially non-complete) into correspondence with logical systems. It is well-known, e.g., that the relevant system Rà ® corresponds in the above sense to the combinatory base {B, C, W, I}. Of course, such combinatory bases are not unique just as axiomatizations are not unique. For instance, the combinatory base {Bââ¬â¢, C, S, I} is equally suitable. (Cf. Dunn 1986.) 1. Dual combinators. Pure combinators operate on left associated sequences of objects. The result of an application of a combinator is a sequence made out of some of the objects on the left (possibly with repetitions) and parentheses scattered across: ( . . . ( ( Q x1 ) . . . ) xn ) à º ( xi 1 . . . xi m ) where any xi j (1à £ j à £ m) is xk (1à £ k à £ n) for some k , and the sequence on the right might be associated arbitrarily. The parentheses on the left of the identity are frequently dropped, since left association is taken to be the default. To recall the most familiar combinators as an illustration of the above general statement we have: Sxyz à º xz(yz), Kxy à º x, Ix à º x, Bxyz à º x(yz), Cxyz à º xzy, Wxy à º xyy. Using the combinatory axioms above we can define the notions of one-step reduction (4 1), of reduction (4 ), and of weak equality (=w) as usual. (For an introduction to combinatory logic see e.g., Hindley & Seldin 1986.) In case where one is interested in a combinatory base which is not combinatorially complete it might be useful to emphasize that the above notions are restricted to the particular combinatory base.
Tuesday, October 1, 2019
Apush Brinkley Chapter 12 Terms
APUSH Chapter 12 Antebellum Culture and Reform Hudson River School ââ¬â The first great school of American painters, based in New York. The painters portrayed that Americaââ¬â¢s ââ¬Å"wild natureâ⬠made them superior to Europe. Cooper and the American Wilderness ââ¬â James Fenimore Cooper was the first great American novelist (The Last of the Mohicans, The Deerslayer) His novels ââ¬Å"The Leatherstocking Talesâ⬠were a celebration of the American spirit and landscape Ralph Waldo Emerson and Henry D. Thoreau ââ¬â rejected societal norms as a whole and supported individual independence. Controversial, though they gained many followers.Brook Farm ââ¬â established by George Ripley as an experimental community in West Roxbury, MA. Individuals would gather to create a new form of social organization, permitting everyone to self-realization. Brook Farm failed but inspired many similar communities. The Oneida Community ââ¬â one of the most enduring utopian communities. It was declared that all residents were married to all other residents. Women were protected against unwanted childbearing and children were raised communally. Shakerism ââ¬â commitment to complete celibacy, openly endorsed the idea of sexual equality.Reform Movements ââ¬â worked on behalf of temperance, education, poor, handicapped, etc Charles Finney ââ¬â similar to Thoreau/Emerson, said that everyone could find salvation through individual effort. Gained support from women and eventually became very popular and gained a following. Temperance Crusade ââ¬â against alcohol! Women were in favor. Access to alcohol was growing and with it was abuse. States started passing restriction laws. Phrenology ââ¬â argued that the shape of a personââ¬â¢s skull determined their character and intelligence. Reforming Education ââ¬â Horace Mann said that education was the only way to protect democracy.He lengthened the academic year, doubled teachers salaries, and his examples lead to similar institutions in other states. Rehabilitation Reforms ââ¬â the creation of ââ¬Å"asylums: for criminals and mentally ill. Prisons were also reformed, with tighter restrictions meant to reform the criminals. Many such institutions soon fell victim to over-crowding. American Colonization Society/Failure of Colonization ââ¬â proposed a gradual manumission of slaves with compensation to their owners. Met resistance from slaved themselves ââ¬â the antislavery movement was rapidly losing strength.Chapter 13 The Impending Crisis Racial Justification ââ¬â manifest destiny cited the superiority of ââ¬Å"the American Raceâ⬠Opposition to Expansion ââ¬â Henry clay and others feared that territorial expansion would reopen controversy over slavery and threaten the stability of the union Stephen Austin & Texas ââ¬â A young immigrant from Missouri established the first legal American settlement in Texas in 1822. Mexicans in the region attempted to refute further American immigration but it was too late ââ¬â by 1835 already 30,000 Americans were established there.San Jacinto ââ¬â Sam Houston defeated the Mexican army and took Santa Anna prisoner, Mexican government eventually gave up on Texas Opposition to Annexation ââ¬â Sam Houston offered to join Texas with the rest of the union, northerners opposed acquiring a large new slave territory and increasing the southern votes Oregon ââ¬â Both Britain and the US claimed the territory but soon significant numbers of white Americans began emigrating to Oregon, outnumbering the British settlers. They killed much of the Indian population in part due to the measles epidemic.Oregon Trail ââ¬â 2,000 miles from the Great Plains and through the Rocky mountains. Difficult journey ââ¬â thousands of people died on the trail though Indians were often helpful. Families worked together, most people walked for most of the time. James K. Polk ââ¬â expresse d ââ¬Å"that the re-occupation of Oregon and the re-annexation of Texas at the earliest practicable period are great American measures. â⬠Argued that if Britain did not cede all of Oregon to the US, war would be held, and neither party really wanted that, and so Oregon came to be.Slidell Mission ââ¬â Mexicans in Texas rejected Slidellââ¬â¢s offer, war was declared after American troops were attacked. California Gold Rush ââ¬â started around 1848 and increased the population from 14,000 to 220,000 in four years. Created serious labor shortage in CA and Indians were forced into work Kansas-Nebraska Act ââ¬â divided one territory into two to keep the slave balance equal; it immediately destroyed the Whig party, divided the democrats, and parties who opposed the bill came to form the Republican Party Election of 1856 ââ¬â Fremont v. Buchanan who was nominated at 65 Dred Scott vs.Sanford ââ¬â Dred Scott, a slave from Missouri, owned by an army surgeon who ha d taken Scott into Illinois and Wisconsin where slavery was forbidden. Now, the surgeonââ¬â¢s brother was claiming ownership of Scott. The court was extremely divided but eventually declared that Scott didnââ¬â¢t have a case because he wasnââ¬â¢t a legal citizen. Lincoln ââ¬â nominated in the election of 1860. Believed that slavery was morally wrong, but he was not an abolitionist ââ¬â he could not envision an easy alternative to slavery in the areas where it already existed. He wanted to ââ¬Å"arrest the further spreadâ⬠of slavery
Monday, September 30, 2019
Confucianism vs Taoism
The Teachings of Confucius versus the Tao Te Ching The teachings of Confucius and the Tao Te Ching are two important schools of thought in China. In Confuciusââ¬â¢s Analects, he talks mostly of political and social issues and also speaks about how people must govern by following rules and displaying virtuous qualities such as honesty and integrity. Lao Zi on the other hand talks of how the world has a propensity towards balancing itself and that people should govern by ââ¬Å"going with the flowâ⬠while the cosmos sort out the events of life.He also mentions that people should have a detachment from many things in life such as material objects. Ultimately, the main difference between the Tao Te Ching and the teachings of Confucius is that the Tao Te Ching says that people should live their life in an ethereal manner by following the forces of nature, whereas Confuciusââ¬â¢s teachings have a strict moral code that people must abide by. Confuciusââ¬â¢s teachings tell peop le how to act by mentioning what character traits they should have and how to take action accordingly.For example, in the analects Confucius says, ââ¬Å"He who exercises government by means of his virtue may be compared to the north polar star, which keeps its place and all the stars turn towards itâ⬠(The Analects, Wei Zheng, 1). Lao Zi on the other hand describes the concept of governing in an entirely different manner. He says that, ââ¬Å"Prizing no treasures keeps people from stealing â⬠¦Ã Theà sage governs them allâ⬠(Tao Te Ching, 2). There is a noticeable difference between the ideas that are presented in the quotes of Confucius and Lao Zi.Confucius talks of ruling others by way of virtue and says that once people see the example being set by a government official, then they will follow it. On a different note, Lao Zi says that people should become detached from worldly things in order to encourage others to follow the rules and instill Te (virtue). The Ta o Te Ching and the Confucian analects differ here because Confucius talks of ruling by setting an example based on morality, whereas Lao Zi talks of governing by doing nothing and detaching oneself from material objects.Overall, the method of governing mentioned by Confucius involves worldly actions while Laoziââ¬â¢s method involves inaction and faith in an otherworldly force to sort issues out. The filmà Confuciusà was released in 2010 starring Chow Yun Fat. Given that Chow is a ââ¬Å"superstar,â⬠his casting tends to overshadow the verisimilitude of the film. For example, much of Confuciusââ¬â¢ personal life in the film is fictionalized as we are introduced to his wife and daughter. Similarly, a scene in the movie is dedicated to the legendary meeting between Confucius and Laoà Zià in which Confucius asks for and gets advice. [clipà three at 17:30]. The scene is a bit romanticized though because it features Confucius and Lao Zi meeting on a mountain above clo uds. Nevertheless, this scene reflects the ideas of Confucius as a scholar that believes in governing by morality and Lao Zi as one that believes in governing by inaction. On the mountain, Lao Zi mentions that Confucius believes in acting through ââ¬Å"rituals and benevolenceâ⬠while Lao Zi himself has the belief that one should act by doing nothing and should gain an otherworldly detachment from things such as desire.He offers Confucius this insight but Confucius politely refuses, saying that he must ââ¬Å"follow his own pathâ⬠and describing Lao Ziââ¬â¢s ideas as too ethereal for him to follow (Clip 3). Their conversation illustrates the basis of these two menââ¬â¢s ideas. The film portrays Laozi as one who believes in the natural course of things. He believes that by doing nothing and going with the flow of things, situations will eventually get better. This idea is even more exemplified when Confucius tells Lao Zi that he thinks he has failed in his mission to knock down the city walls.Laozi tells him to ââ¬Å"stop trying when you have achieved nothingâ⬠and ââ¬Å"maybe the best contribution is no contributionâ⬠and further reveals his Daoist principles (Clip 3). All in all, the film Confucius, Lao Zi is portrayed as a man who believes in otherworldly solutions to problems while Confucius believes in strict, absolute ones. A depiction of Confuciusââ¬â¢s ideas of governing is also apparent in the beginning of the film. When talking to the emperor of Lu, Confucius mentions that people should respect the law because theyââ¬â¢re civil and honest and have integrity to make their homeland a better place.This approach involves making an effort to have those specific character traits and differs from the teachings of the Tao Te Ching because it involves what Lao Zi called ââ¬Å"chasing the lightâ⬠(Tao Te Ching, 3). He says that too much light blinds, which in this case is the seeking of morality, and that it is better to want less instead of more. The confliction of Confucian and Daoist ideas illustrates the profound differences they have in regards to how people should act and be governed. Confucianism involves adhering to a strict moral code whereas Daoism involves going with the natural order of hings and by acting through inaction. Though the ideologies of Confucius and Lao Zi differ a great deal, they do have one similarity. They both serve as major moral codes that many people in China still follow today. Biblography Legge, James. The Analects. N. p. : n. p. , n. d. Web. http://ctext. org/analects/wei-zheng. 6 Mar. 2013. Red Pine. ââ¬Å"Tao Te Ching. â⬠N. p. , n. d. Web. https://elearning. uh. edu/bbcswebdav/pid-394869-dt-content-rid-1739781_1/courses/H_20131_CHNS_3354_11272/red_pine_dao. htm. 6 Mar. 2013
Sunday, September 29, 2019
Need for collaborative projects in business courses Essay
Group projects are integral to the business curriculum and can be useful in developing studentsââ¬â¢ skills and abilities as managers. However, faculty encounter several problems with group projects, including assessing studentsââ¬â¢ efforts, aiding good communication and coordination among members, and making sure the project is a truly collaborative effort. Technology may aid in addressing these problems; electronic discussion boards and chat rooms, for example, can help faculty and students enhance collaboration and increase the accountability of group members. Keywords: Discussion boards, chat rooms, collaborative learning, student projects INCREASED GLOBAL COMPETITION and other changes in the business environment over the last several years have led organizations to restructure themselves. One aspect of that restructuring is a shifting of responsibility and decision making downward and a movement toward self-directed work teams (Cohen, 1993). To prepare students to thrive in this environment, we obviously need to teach them effective teamwork and communication skills. This article describes two tools that can help accomplish this task, the electronic discussion board and the chat room. These can foster interdependence in group projects and deeper, active learning. First, we discuss the need for and benefits of collaborative projects, the problems of group work, and the role of technology in such projects. We then provide recommendations for incorporating these electronic tools in business communication classes. Need for Collaborative Projects in Business Courses. As many researchers have noted, the structural shift towards teams occurring in many organizations should be reflected in the classroom (Bobbitt, Inks, Kemp, & Mayo, 2000). Using groups in class thus prepares students to work collaboratively in the business environment while promoting collaborative learning in the classroom itself. The first benefit of group work in the classroom is that it teaches students how to work collaboratively in the business environment. Business organizations repeatedly indicate that the increased use of teams in the real world has increased studentsââ¬â¢ need for exposure and experience with teams (Buckenmyer, 2000). Companies that use teams creatively spend many hours and dollars training individuals to work in teams and training managers to manage teams. Through working in groups, students can enhance their abilities in setting goals, delegating work, and dealing with conflict (Colbeck, Campbell, & Bjorklund, 2000). They can also improve their communication, leadership, problem solving, and technical skills. All of these skills are highly rated by recruiters and employers and will help graduates meet the demands and rigors of the workplace (McNally, 1994). The second benefit of group work is that these projects promote collaborative learning. University educators have embraced cooperative learning methods as ways to engage students and to foster cooperation (Ravenscroft, 1997). Researchers have found that the values of Generation X are highly individualistic, visually-oriented, and aligned with information technology, not with the sharing of information (Buckenmyer, 2000). Thus, group course projects, with proper guidance, can help these students learn to deal effectively with others. Group work learning can be an excellent way of encouraging the development of higher cognitive skills in students (Thorley & Gregory, 1994) and can be effective even for relatively quiet group members. When groups work well, students consistently fare better in class, on tests, and in attitudes towards the instructor and each other (Jones & Brickner, 1996). The quality of learning is improved by peer support, with students gaining experience in communication, negotiation, organization, and task management. Cooperative methods have been recognized as effective ways to motivate students to become actively involved in learning. The collaborative group project creates a forum that allows students to take an active approach towards their own education. The security of working within a group provides an excellent entree into the progression to independent and autonomous learning (Maguire & Edmondson, 2001). Problems with Group Projects The many benefits of collaborative projects, however, are often offset by problems. First, a common problem is the failure of the group to work together effectively. Students may exert an individual effort but are unable to coordinate their efforts effectively with their group members to achieve any kind of synergistic benefits (Tullar, Kaiser, & Balthazard, 1998). Group members need to be contributing their ideas, questioning and learning from each other, and building on the efforts of the other members. For collaborative learning to occur, students must coordinate the diverse skills and abilities of their group members to address a complex task (Tullar et al. , 1998). A second problem is that often group members simply divide a project so that each individual writes a portion. Then, just before the project is due, the students bring in their disks and combine files without coordinating their efforts or talents effectively. Third, group work often leads to unequal contributions of members, resulting in ââ¬Å"hitchhikersâ⬠and ââ¬Å"workhorsesâ⬠(Cottell & Millis, 1993). These ââ¬Å"hitchhikers,â⬠also called ââ¬Å"free ridersâ⬠and ââ¬Å"social loafers,â⬠can cause problems in the workflow of the group, as they do not do their fair share. Members of the group have difficulty addressing the free-rider problem and documenting the problem and their efforts to solve it (Gremler, Hoffman, Keaveney, & Wright, 2000). The issue becomes one studentââ¬â¢s word against anotherââ¬â¢s as the teacher tries to determine fair individual grades. Finally, group projects are often assigned without the allocation of class time for groups to develop cooperative skills or to become cohesive (Michaelsen, 1992). There is limited time in class to discuss both the needed topics and the mechanics of group management. In many cases, groups meet on evenings and weekends when faculty members are not available for assistance. Additionally, many group members are geographically and temporally dispersed, which makes organizing face-to-face group meetings difficult. The Role of Technology in Enhancing Collaborative Learning Active and cooperative learning approaches will be counterproductive unless they are thoughtfully implemented and well supported. Communication tools like discussion boards and chat rooms can be effective in inter-team collaboration as well as in faculty-student communication. These tools can help ease the problems discussed in the previous section. By solving these problems with technology, faculty can address three learning goals: empowering students, improving their communication skills, and developing their ability to work collaboratively. Finally, these technological communication tools offer teaching opportunities by allowing faculty to be more accessible to students and to track studentsââ¬â¢ efforts better. Addressing Group Project Problems Internet-based tools can be a tremendous help in coordinating team efforts, particularly when the team is geographically (whether by a few miles or a few thousand miles) or temporally dispersed (Kaiser, Tullar, & McKowen, 2000). With technology, groups can meet either synchronously, using chat rooms, or asynchronously, using threaded discussion boards, in which group members contribute to the group discussion at times convenient to their schedules over a defined time period. These tools enable everyone in the group to talk at the same time or at their convenience by typing their comments into the forum that instantly distributes their comments. Additionally, strong personalities have greater difficulty dominating the group as everyone has equal access to the ââ¬Å"floor. â⬠Students may feel more comfortable presenting ideas this way than in a face-to-face meeting, and the quality and professionalism of their ideas may be higher, knowing that their participation is being monitored. The discussion forum also gives all students ample time for reflection so studentsââ¬â¢ responses are often more thoughtful than those in face-to-face situations. Studies have illustrated this level of increased and more evenly distributed participation from students in computer-supported groups (Tullar et al. , 1998). Addressing Learning Goals Projects provide opportunities for experiential learning, that is, students apply what they have learned to real-world situations and thus develop decision-making skills. But in doing so, projects often produce anxiety as students struggle to determine what answer the instructor wants. However, with these projects, whether it be a case, a report of a business issue, or a business plan, faculty are typically not searching for one right answer, but rather are concerned with the process that students use in solving problems. Teaching students to ask the right questions is thought to be more important than giving students the right answers. In the real world, there is neither one right answer nor is there a ââ¬Å"sage on a stageâ⬠that can direct students to the right answer. Students need to learn how to find and to support the answers for themselves. The use of electronic discussion boards and chat rooms can aid student learning in the struggle through the project process. Thus, three learning goals can be addressed through the use of electronic discussion boards and chat rooms with experiential group projects: (1) empowering students to become active participants in their learning, (2) increasing studentsââ¬â¢ communication skills in describing and solving problems, and (3) enhancing studentsââ¬â¢ abilities to collaborate and work with others in developing their own resources in solving problems. To achieve these goals, education must involve interactivity among instructors, students, and the materials, and electronic discussion boards and chat rooms can enrich that interactivity. Providing Additional Teaching Opportunities Another advantage of these tools is the opportunity for faculty to participate in the discussions and e-mails. Faculty can use these tools to demonstrate concern for students and to provide additional accessibility and feedback. In fact, the transactional distance encourages faculty to maintain a facilitative role rather than an authoritative role (Moore, 1993). Finally, these tools make it easier for faculty and students to keep track of what everyone has said as there is a written record (Kaiser et al. , 2000). Students have the opportunity to reorganize and reshape their understanding of course content. The Web-based tools allow thoughts to be captured for future examination, elaboration, and extension. The end result is usually more robust and thoughtful discussions. In fact, threaded discussions can extend the time that both instructors and students invest in the course (Bruce & Hwang, 2001). Recommendations for Using These Tools Many universities are starting to use various computer course tools or platforms to promote online learning. These platforms, such as BlackBoard or WebCT, can be used to design either Web-based or Web-assisted courses. For several years, we have used discussion groups and chat rooms in Web-based classes but have also found that communication can be enhanced in traditional classes through use of these tools. Since more business organizations are using electronic tools, such as Lotus Notes, to facilitate group meetings, using them in the classroom helps students further prepare for their careers. However, the wise faculty member will be advised that these tools should be used judiciously. Therefore, based on our experience, the following suggestions are made to faculty who are considering the use of Web-based tools. Discussion Boards Instructors and students can compose and post messages electronically on electronic discussion boards. Both public and private discussion forums can be implemented. With many computing platforms, such as WebCT, faculty can set up public forums to start threaded discussions for the class to which the students can respond electronically. Students can use these public forums to post questions to which the entire class can respond, such as for help in finding information for the project. A project normally seems easier when the instructor is discussing it in class and few questions arise. However, studentsââ¬â¢ questions occasionally occur after class or on weekends. The discussion board allows the opportunity for students to post problems asynchronously and to receive input from the class. The burden is no longer on the instructor to solve every problem as it occurs but is on the students to work with each other as well as with the instructor in solving problems. This is a tremendous lesson for students to learn to deal with problem solving in the real world. When an employer gives an employee a project or task to do, he/she expects the employee to do it on his/her own and not ask for assistance from the employer every step of the way. Students have to learn to be problem solvers on their own, and the use of electronic discussion boards helps develop that skill. The professorââ¬â¢s role is to help get the conversation started. For example, the instructor can post a question on the public project discussion board asking at which sites people are having success finding information for the project. The students can then respond. Those students who respond in a useful manner will be rewarded, such as with a participation grade. Those students or groups who do not respond can be asked on the discussion board for their input. When students see the progress other students are making, they may be spurred to work harder. Additionally, the faculty need to check the discussion board frequently to see if any misinformation is being spread, to ensure ââ¬Å"netiquetteâ⬠is being practiced, and to restart the conversation as needed. Finally, faculty can take questions that the students ask individually and request that the students post them on the discussion board. In that way the instructor only has to respond once, and similar inquiries can then be referred to that response. This will eve ntually build a culture in the class where the instructor is not seen as the sole source for information, and the students learn to work with each other in solving problems. Additionally, instructors can create private forums to be used to divide students into groups for class exercises or for the use of asynchronous coordination of group projects in which group members cannot all meet at the same time. The instructor can visit these public and private forums to track group progress, to encourage students to help each other to solve problems, and to provide assistance as needed after the students have tried first on their own. In the private group forums, the students are encouraged to use the board to organize group meetings, to post their research findings, and to post drafts of their work for their group members to see and make comments. The professor can encourage individual group members to post their contributions to the paper to the private forum for the other members to see and post suggestions. This would increase group collaboration in a manner that can be documented. After the group has collaborated on a draft of the project, the instructor can offer suggestions. Finally, instructors should consider requiring the groups to post progress reports on their efforts periodically during the term. These progress reports describe what the group has accomplished, what the groupââ¬â¢s plans are, if there are any problems, and if there are, how they are being addressed. The instructor should provide guidelines as to what the groups should have accomplished by the progress report dates so the students can determine if they are on track. While these reports could be submitted on paper, doing it through the discussion board makes it easier for group members to be aware of what has been submitted. Chat Rooms. With chat rooms, students can meet electronically at the same time no matter where they are, as long as they have Internet access. Each group can have its own chat room, with the instructor joining in from home or office in one of several ways. The group can meet first and then have a designated time when the instructor logs in to answer questions. The instructor can leave when the questions are answered or give the group time to discuss among themselves and then check back later. For project work, it is important that instructors periodically meet with student groups to answer questions, address problems, and provide guidance. The chat room may be a useful tool in meeting with students out of class. The students can meet with the instructor for a practice ââ¬Å"chatâ⬠to get the students comfortable with the technology. The instructor can request that the groups meet with him/her several times during the term to discuss their progress. These meetings can be either in the office during office hours or during designated chat office hours, such as on Sunday nights when the instructor is at home. With traditional classes, groups should have the option to meet in person with the professor, particularly early on in the project. For those students who cannot come during office hours, the chat room provides an excellent way to interact, although instructors may want to set clear boundaries or specific hours for when they are willing to meet in the chat room. When the instructor is meeting with groups via chat, patience is needed. It can be confusing when everyone is typing in questions. While the instructor prepares an answer to one question, several more studentsââ¬â¢ questions can appear. The instructor needs to make it clear that he/she will discuss questions in the order in which they appear. On the other hand, there may be times when the chat room is silent while the students are preparing their questions. The instructor may want to prompt to see if there are any other questions but should give the students some time if needed. Finally, no one should log off until everyone has finished. Someone may be in the middle of preparing something to post and the silence is seen as the end of the session, or someone may have left the room for a minute and has come back to find an empty chat room. Therefore, a practice chat session may be helpful with these issues. Grading Student Use of Discussion Boards and Chat Rooms Grading student responses in both the discussion forum and chat room can present challenges. Many times there may be a group grade for a project that is then adjusted for the individual studentââ¬â¢s grade base on his/her contribution to the groupââ¬â¢s project. Additionally, students may be individually graded for their participation in the course. Some students will initially shy away from using the discussion board, as they would prefer to do things the way they always have and do not want to learn a new technology. Other students, particularly those who are too shy to speak up in class, may welcome this new opportunity. It is up to the instructor to provide the incentive to become involved. While a positive attitude may help the instructor in encouraging students, making posts part of their grade, such as a portion of their participation grade, probably ensures the best results. Instructor can grade the posting on several issues: clarity of thought/grammer, quality of comments/critical thinking, and usefulness/participation in responding to other posts. In evaluating the group projects to determine individual grades, instructors often have students submit group evaluations. The information on these evaluations can be substantiated or compared to what has occurred on the groupââ¬â¢s private discussion forum and what has been documented in the progress posts. If a group member is not contribution, it is the responsibility of the group to communicate this the instructor and to attempt to deal with the problem before the final project is submitted. The use of the discussion board and chat room can be a tremendous help in tracking a groupââ¬â¢s activities. This puts more responsibility on the students to document and address the issues before it is too late. It also aids instructors in making fairer assessments of individual efforts. To better manage the communication tools, instructors should set up clear guidelines for grading, such as describing how many new posts and response posts are required per week, as well as how often the students are expected to check the discussion board. For example, the professor may want each group to submit a bi-weekly progress report on its project. The instructor may also want to review ââ¬Å"netiquetteâ⬠as well as set limits as to how many posts students can make on public forums to avoid overwhelming the discussion board. The instructor needs to stress that it is the quality of the posts and not the quantity that counts and provide students with feedback to encourage its proper use. Finally, the instructor can also utilize student management tools that are included in the computing platforms like WebCT to determine when and how many posts the students are making. Additionally, search commands can be used to find all the posts one student has made in order to track an individual studentââ¬â¢s progress. Conclusion Teamwork and group meetings are entrenched elements of an increasingly global environment. As a result, business faculty must prepare their students, as future managers, to collaborate with groups effectively. Electronic meeting tools, such as discussion boards and chat rooms, can play a key role in that training. These tools can enhance and empower student learning and collaboration as well as increase communication and problem solving skills. By collaborating more effectively in school, students will be better prepared to collaborate effectively in the workplace (Kaiser et al. , 2000). These tools also offer additional teaching benefits. They are very useful in documenting student effort and accountability for fair contribution. They also provide a means for faculty to be conveniently accessible and to provide feedback outside of class time. Additionally, electronic tools help students learn to develop their own resources. These tools then can be a tremendous aid for faculty to address group project problems, to help their students achieve learning goals, and to provide additional teaching opportunities to interact with their students. Thus, by using electronic discussion boards and chat rooms, such as with group projects, faculty can effectively enhance their studentsââ¬â¢ collaborative learning. References Bobbitt, L. M. , Inks, S. A. , Kemp, K. J. , & Mayo, D. T. (2000). Integrating marketing courses to enhance team-based experiential learning. Journal of Marketing Education, 22(1), 15-24. Bruce, S. M. , & Hwang, T. T. (2001). Web-based teacher preparation in visual impairment: Course development, teaching, learning and quality assurance. Journal of Visual Impairment & Blindness, 95(10), 609-622. Buckenmyer, J. A. (2000). Using teams for class activities: Making course/classroom teams work. Journal of Education for Business, 76(2), 98-107. Cohen, G. (1993). New approaches to teams and teamwork. In J. R. Galbraith & E. E. Lawler, III (Eds. ). Organizing for the future (pp. 194-226). San Francisco: Jossey-Bass. Colbeck, C. L. , Campbell, S. E. , & Bjorklund, S. A. (2000, January/February). Grouping in the dark: What college students learn from group projects. The Journal of Higher Education, 71(1), 60-83. Cottell, P. G. & Millis, B. (1993, Spring). Cooperative learning structures in the instruction of accounting. Issues in Accounting Education, 8, 40-59. Gremler, D. D. , Hoffman, K. D. , Keaveney, S. M. , & Wright, L. K. (2000). Experiential learning exercises in services marketing courses. Journal of Marketing Education, 22(1), 35-44. Jones, J. D. , & Brickner, D. (1996). Implementation of cooperative learning in a large-enrollment basic mechanics class. ASEE Annual Conference Proceedings [CD-Rom]. Kaiser, P. R. , Tuller, W. L, & McKowen, D. (2000). Student team projects by Internet. Business Communication Quarterly, 63(4), 75-82. Maguire, S. , & Edmondson, S. (2001). Student evaluation and assessment of group projects. Journal of Geography in Higher Education, 25(2), 209-217. McNally, J. (1994). Working in groups and teams. In L. Thorley & R. Gregory (Eds. ). Using group-based learning in higher education (pp. 113-120). London: Kogan Page. Michaelsen, L. K. (1992). Team learning: A comprehensive approach for harnessing the power of small groups in higher education. To Improve the Academy, 11, 107-122. Moore, M. (1993). Theory of transactional distance. In D. Keegan (Ed. ). Theoretical principles of distance education (pp. 22-38). New York: Rutledge. Ravenscroft, S. P. (1997). In support of cooperative learning. Issues in Accounting Education, 12(1), 187-190. Reeves, T. (1996). Relevant readings. Technology in teacher education: From electronic tutor to cognitive tool. Action in Teacher Education, 27(4), 74-78. Thorley, L. , & Gregory, R. (Eds. ) (1994). Using Group-based Learning in Higher Education. London: Kogan Page. Tullar, W. L. , Kaiser, P. R. , & Balthazard, P. A. (1998). Group work and electronic meeting systems: From boardroom to classroom. Business Communication Quarterly, 61(4), 53-65. Address correspondence to Jacqueline K. Eastman, Department of Marketing/Economics, College of Business Administration, Valdosta State University, Valdosta GA 31698 (e-mail: jeastman@valdosta. edu).
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