Accounting standards and principles Essay

In 1973, international accounting standards committee issued international accounting standards (IAS) which lasted till 2000 when they were replaced by IFRS. These are standard based principles, accounting practices guidelines, interpretations and framework adopted by the (IASB) (Epstein & Jermakowicz, 2010). In 2001, IASC was replaces by IASB which was mandated in setting international accounting standards. The objective of IFRS is to make companies financial statements to reflect truth and fair view of companies’ affairs as at particular date (Epstein & Jermakowicz, 2010). Generally accepted accounting standards are principles and accounting guidelines recognized by a given territory, jurisdiction or most countries especially the United States to supplement the role and objectives of IFRS. Financial statements should be presented, summarized and recorded based on particular generally convections, rules, ethics and standards in a certain jurisdiction i. e. GAAP. Formulation of GAAP and IFRS For consistency and fairness in financial statements which detail the performance of a company, certain rules and standards must apply. See more: Satirical elements in the adventure of Huckleberry Finn essay These are commonly referred to as â€Å"generally accepted† and all accounting professionals apply them as appropriate and ethical. Failure to apply them in accounting field result to agreed penalty by either body governing the practice or the territory restraining unethical practices to professionals. Various committees and bodies are put in places as setters which formulate and develop these accounting standards. International Financial reporting standards are developed and formulated by International Accounting Standards Board while Generally Accepted Accounting Principles are formulated by local financial reporting standards board. In the United States, the establishment and development are influenced by the United States Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), and Government Accounting Standards Board (GASB) (Miller & Bahnson, 2002). All these bodies and committees have different roles and objectives which are agreed upon on influence to different accounting sectors profession generally accepted principles. International financial reporting standards are based in International Accounting Standards which are accepted globally. ISA changed its operations in 2000 and IFRS were added to cope with the changing dynamics of global accounting profession. Through discussions, contributions and comparison agreements, different bodies through their representatives contribute to the principles developed by IASB. Complete responsibility in all technical matters that include; preparation and issuing of international financial reporting standards, are based on the selected IASB (ISCF& IASB, 2007). Thus, the efforts of IASB involves, setting standards, formulating process of adopting standards ensuring the needs of different countries in the globalizing accounting profession (Mwaura & Nyaboga, n. d). Difference between GAAP and IFRS GAAP and IFRS have difference in their jurisdiction of usage, enforcement and the way these standards are formulated. International financial reporting standards are globally recognized accounting standards, which are set by IASC from 1973 to 2001 and from 2001 by IASB. GAAP are accounting standards recognized as â€Å"generally accepted† by the United States. In summarizing, recording and presenting accounting information within a nation, the process is dictated by rules and convection of GAAP in the United States. International accounting standard board does not directly set or control provisions of rules and convections adopted by GAAP. Standards set by this powerful board are based from agreements and suggestions from various local accounting boards e. g. Kenya accounting board (KAS). Various nations will try to incorporate the set standards within the GAAP in their country. FASB in America has a mandate to set accounting rules, convection and standards that are later adopted by the US GAAP (Mwaura & Nyaboga, n. d). This means that the role of formulating and developing the rules and standards principally lie to the local accounting boards. Various nations have made it compulsory for their accounting practice to adopt IFRS rather than developing jurisdiction GAAP (Mwaura & Nyaboga, n. d). In addition, differences on the implementation and formulation exist in financial presentation between GAAP and IFRS. These differences are commonly in consolidation, statement of income format, inventory valuation and recognition, earning per share calculations and development cost recognition in financial statement. For example, in United States, consolidated financial statements are prepared on risk and reward models while international financial reporting standards prefers control based model where consolidation is done on the percentage of control and influence in subsidiaries and associates (Forgeas, 2008). Risks and rewards is more complicated since risk are subjective valued. Extraordinary items such as depreciation and amortization are included in the income statements under IFRS and in the US GAAP are accounted for after net income. This means extraordinary expenses are not taken to contribute net profits (Forgeas, 2008). Under the US GAAP, companies have option to use either LIFO OR FIFO methods of inventory valuation while in IFRS, LIFO method which is historical valuation method is recommended. When computing for earning per share under IFRS average on interims calculations are not included whereas in the US GAAP, computation requires that individual interim increase in shares be done averagely (Forgeas, 2008). Capitalization on development expenditure is done under IFRS and recognized as fixed asset while in the US GAAP; capitalization is not done on development expenditure but is accounted for in income statement as expenses (Forgeas, 2008). Another difference between GAAP and IFRS is how transactions are interpreted to mean. It is commonly argued that GAAP within a nation is rule based and IFRS is principle based. This means that transactions are interpreted based on the stated rules and standards. Ruled based interpretations lies with the professional judgment on certain transaction treatments in account. For principle based interpretation, the IFRS provide on more judgmental way to interpret transactions. This implies that principles are there to the interpretation of transaction and in rule based is on the professional judgment. The problems arise on whether judgment is accurate professional judgment or guessed professional judgment to transactions treatment (Forgeas, 2008). Benefits of GAAP and IFRS Uses of standardized procedures to financial statements summarizing, recording and presentation to the users bears a number of benefits to both the reporting entity and the user such as shareholder, lenders, creditors or the government taxation organ. Adoption of GAAP in the US and IFRS by other countries gives significant economic and financial benefits to decision making. Both approaches give consistency in managing companies and it is easy to compare companies using the same standards. Both standards put strict measures on deviation from the rules and ethics in a particular standard. In most countries for a company to trade public GAAP and IFRS must be followed and they require all financial statements be subjected to an independent audit and opinion thereby be given on the applicability of standards in the company. These independent accountants (auditors) must certify financial statements and any notes to financial statement have been prepared and to be presented in accordance of either of the standard. These two provide adequate explanations and definitions to transactions, provide needed assumptions to these transaction and methods applied in either computations or accounting for the transaction. By this, companies are able to follow the requirements year by year enhancing comparisons/benchmarks between companies and consistency in business operations. Valuation of various assets and liabilities both at the start and at the end of the year would be different between companies giving hectic time in comparison and auditing. These two standards enhance transparence and uniformity of valuation procedures of assets. For example, valuation of assets like investment and stocks unrealized profits can be ambiguous if such standards are not in place. Conclusion To make financial statement present a true and fairly performance and position of the business at a particular date, financial accounting standards are needed. High quality standards need to be set for reliable information that is adequate and useful to investor or creditor. These high quality standards and enforcement will provide transparency in business operations and promote full discloser to financial information which gives consistent application making statement user perform comparison of year by year and among competing companies.

Ideal Democracy Essay

Outline A.) Introduction – Democracy Definition by Latin roots and suffixes a. Background- Articles about the common topic of Democracy and its different definitions. I. Dahl- Dahl’s view in political system. b. Thesis – Through observation from Dahl’s point of view, I will explain the meaning of the ideal democracy while considering how it began during the founding years of the United States and discuss the deficiencies from personal reflection. B.) 1st Topic – Dahl’s Ideal Democracy c. What is Dahl’s ideal democracy? II. Consisting of five standards, Dahl’s ideal democracy is â€Å"a designed set of rules and principles, a constitution, that will determine how the association’s decision are to be made. And your constitution must be in conformity with one elementary principle: that all the members are to be treated (under the constitution) as if they were equally qualified to participate in the process of making decisions about the policies the association will pursue.† In order to govern this association, all members are to be considered politically equal. III. Five Standards 1. Effective participation 2. Voting in equality 3. Gaining enlightened understanding. 4. Exercising final control over the agenda 5. Inclusion of adults d. Why is Dahl’s democracy significant? IV. There are 10 main benefits from practicing the ideal democracy. 6. Democracy helps to prevent government by cruel and vicious autocrats. 7. Democracy guarantees its citizens a number of fundamental rights that nondemocratic systems to not, and cannot, grant. 8. Democracy insures its citizens a broader range of personal freedom than any feasible alternative to it. 9. Democracy helps people to protect their own fundamental interests. 10. Only a democratic government can provide a maximum opportunity for persons to exercise their freedom of self-determination – that is, to live under laws of their own choosing. 11. Only a democratic government can provide a maximum opportunity for exercising moral responsibility. 12. Democracy fosters human development more fully than any feasible alternative. 13. Only a democratic government can foster a relatively high degree of political equality. 14. Modern representative democracies do not fight wars with one another. 15. Countries with democratic government tend to be more prosperous than countries with nondemocratic governments. e. Why Political Equality? V. Political equality is highly recommended under this observation for intrinsic equality and civic competence. C.) 2nd Topic – The Founding Years f. The Constitution g. The Articles of Confederation h. The Democracy in Both i. The comparison between the beginning democracy and the ideal democracy j. D.) 3rd Topic – My Reflection and the Deficiencies k. How Do I compare the US Democracy to Dahl’s Ideal Democracy? VI. After the founding up until the 1960’s civil rights movement l. Discuss the Democratic deficits m. Discuss improvements since the 1960’s n. Discuss the development including developing improvements and imperfections. E.) Conclusion o. Introduction From the definition of the Latin words, the root demo means people and the suffix -cracy means government or rule. When putting the two together to form the word democracy, by definition, the words means to have the people rule the government. This means that all of the people should have their opinion accepted about everything that affects their daily lives. Most people of the United States of America believe that we live in a democracy. To live in a democracy means to have the freedoms that are considered fundamental to human freedom and flourishing. According to an article on the ideal democracy, though democracy is widely considered to bet the most preferable form of government, this conviction alone is not enough to establish its supremacy as the ideal form of government often having flaws when actualized (Coffrin, 2012). Robert Dahl, often called â€Å"the Dean† of American political scientists, is one of America’s most prolific democracy professors and critics. One of his many contributions is his explication of the varieties of power which he defines as â€Å"A† getting â€Å"B† to do what â€Å"A† wants but preferring the more influence terms. In his book On Democracy, he provides his definition of the real â€Å"Ideal Democracy†. This democracy isn’t much like the democracy we practice today in America. Through observation from Dahl’s point of view, I will explain the meaning of the ideal democracy while considering how it began during the founding years of the United States and then discuss the deficiencies from personal reflection. Body There are a number of ways in which the term â€Å"democracy† is used. When looking upon the definition from the Merriam Webster dictionary, democracy has five separate meanings; two being â€Å"a government in which the supreme power is vested in the people and exercised by them directly or indirectly through a system of representation usually involving periodically held free elections† and â€Å"the principle and policies of the Democratic party in the US† (democracy, 2012). These definitions are describing the actuality of what democracy is however Dahl’s ideal is not mentioned in the dictionary. Dahl’s ideal democracy is only in his imagination. He believes that democracy is really â€Å"a designed set of rules and principles, a constitution, that will determine how the association’s decision are to be made†¦and that all the members are to be treated as if they were equally qualified to participate in the process of making decisions about the policies the association will pursue† (Dahl, 37). In order to govern this association, all members are to be considered politically equal in order to provide opportunities for effective participation, equality in voting, gaining enlightened understanding, exercising final control over the agenda, and inclusion of adults (38). According to Dahl’s outlook, the ideal democracy has at least 10 advantages. Democracy helps to prevent government by cruel and vicious autocrats, guarantees its citizens a number of fundamental rights that nondemocratic systems to not grant, it insures its citizens a broader range of personal freedom than any feasible alternative, it helps people to protect their own fundamental interests, is only a democratic government that can provide a maximum opportunity for persons to exercise their freedom of self-determination and for exercising moral responsibility, it fosters human development more fully than any feasible alternative, it can foster a relatively high degree of political equality, never fight wars with another democratic organization, and countries with democratic governments tend to be more prosperous (Dahl, 60). These selections of standards and advantages are designed to enhance and motivate members to be a part of the ideal democratic process. But the key point to the ideal democracy is political equality. Political equality is highly recommended under this observation for intrinsic equality and civic competence. For intrinsic equality we need to express a moral judgment about human beings intending to â€Å"say something about what we believe ought to be† (Dahl, 65). As the words of the Declaration employed, with moral judgment we claim that one person’s life, liberty, and happiness is not intrinsically superior or inferior to the life, liberty, and happiness of any other (65). We should adopt this principle for ethical and religious grounds, the weakness of an alternative principle, prudence, and acceptability (67). In this intrinsic equality, there must be application to the value to the government of the state in which the government must give equal consideration to the interest of every person. For civic competence, there must be a rejection of the Guardianship as a satisfactory way of applying the main idea. â€Å"Among adults no persons are so definitely better qualified than others to govern that they should be entrusted with complete and final authority over the government of the state† (Dahl, 79). This theory suggests that we be governed by ourselves. From what I’ve learned in part one of Dahl’s Ideal Democracy, the United States of America isn’t so democratic as it is represented to be based upon the founding of the US Constitution and the Articles of Confederation. Works Cited Kolar, M. (2005). What is democracy. Retrieved on March 11, 2012 from http://www.whatisdemocracy.net/ Coffrin, T. (2012). Ideal democracy. Retrieved on March 11, 2012 from http://trevorcoffrin.hubpages.com/hub/IdealDemocracy

Do Children Read Purely For Enjoyment Education Essay

The term reading for pleasance is the 1 used most frequently in official British course of study paperss. Pleasure and enjoyment are both words that occur, for illustration, in England ‘s National Curriculum ( NC ) programmes of survey for reading ( DfEE/QCA, 1999: 46 ) . Reading is an of import first measure to personal development, and to societal, economic and civic life ( Holden, 2004 cited in Clark and Rumbold, 2006 ) . It allows us to larn â€Å" about other people, about history and societal surveies, linguistic communication, scientific discipline, mathematics, and the other content topics that must be mastered in school. The National Literacy Trust defined reading for pleasance as â€Å" reading that we do of our ain free will, expecting the satisfaction that we will acquire from the act of reading. It besides refers to reading that holding begun at person else ‘s petition we continue because we are interested in it † Nell ( 1988 ) , besides states that reading for pleasance is a signifier of drama that allows us to see other universes and functions in our imaginativeness. This is supported by Holden ( 2004 cited in Clark and Rumbold, 2006 ) who besides regarded reading as a â€Å" originative activity † that is far removed from the inactive chase it is often perceived to be. Others such as Graff ( 1992 ) have described reading for pleasance as an interpretative activity, which is shaped by the reader ‘s outlooks and experiences every bit good as by the societal contexts in which it takes topographic point. However, reading for pleasance could be described as being much more than merely a signifier of drama and escape ; it is besides a manner of linking with a text. Pullman ( 2004 ) , wrote on the characteristics that make reading pleasurable: â€Å" See the nature of what happens when we read a book†¦ It is n't like a talk: its like a conversation. There ‘s a back-and-forthness about it. The book proposes, the reader inquiries, the book responds, the reader considers. And we are active about the procedure†¦ We can plane or we can read it easy ; we can read every word, or we can jump long transitions ; we can read it in the order it presents itself, or we can read it in any order we please ; we can look at the last page foremost, or make up one's mind to wait for it ; we can set the book down and†¦ we can accede or we can differ. † This infusion has been taken from a Guardian article, and is written by the writer Phillip Pullman. He describes reading as a democratic activity because the reader can take charge of what they read. On the other manus, he states that theocracies have a narrow thought of what literacy is, in that they believe it contains merely one thing, and has merely one intent ( Pullman, 2004 ) . Although the article was most likely to hold been written with grownups in head, the infusion taken could be applied to readers of all ages. All definitions fit in with thought of reading for pleasance. Connecting with a text enables the reader to prosecute to the full in what they are reading. However, when engaged in a text we are able to see different universes and functions which can spread out our imaginativenesss.Are kids reading for pleasance?Harmonizing to Clark and Rumbold ( 2006 ) , research suggests that a turning figure of kids do non read for pleasance, and that there appears to be a diminution in the Numberss of kids reading for pleasance over clip. Between 2000 and 2009, on norm, the per centum of kids who reported reading for enjoyment day-to-day dropped by 5 % , from 69 % to 64 % ( OECD, 2010 ) . This signals the challenge for schools to prosecute immature people in reading activities that they find relevant and interesting. The primary purpose of the research conducted by Clark and Rumbold ( 2006 ) was to research reading for pleasance, with the chief focal point being on kids. Their research has been used a great trade within this paper for its relevancy to the assignment rubric. This determination is supported by grounds from the Progress in International Reading Literacy Study ( PIRLS ) , which indicated that attitudes to reading hold declined somewhat in England ( in 2006 compared to 2001 ) ( Twist et al. 2007 cited in ESARD, 2012 ) . What was found highlighted that kids in England had less positive attitudes to reading than kids in most other states. It was besides identified that misss by and large enjoy reading more than boys. This is looked at, more in deepness, farther on in the paper. Additionally, a study by the publishing houses Pearson, who questioned instructors, identified that 74 % warned that students did non pass adequate clip reading outside the schoolroom ( BBC News, 2012 ) . Children ‘s writer Frank Cottrell Boyce highlights the issue by stating, â€Å" It ‘s worrying to believe that so many immature kids are non being inspired to pick up a good book and acquire lost in a narrative. † ( BBC News, 2012 ) . This highlights a clear demand to do certain that kids are being provided with the right types of books which stimulate their involvement, capture their imaginativeness and do them desire to turn the following page.Why do kids read?Evidence suggests that reading for pleasance is non ever cited as the chief ground for kids reading. Surveies have explored the issue of why kids read and there have been comparable consequences. The bulk of kids surveyed responded with accomplishments based grounds, grounds to make with acquisition and ap prehension, or emotional grounds ( ESARD, 2012 ) . This is supported by a study conducted by the National Literacy Trust ( NLT ) as portion of Reading Connects ( Clark and Foster, 2005 ) , who found that the bulk of kids emphasised accomplishments related grounds for reading. One-half of the kids said they read because it is a accomplishment for life and because it will assist them happen what they want or need to cognize. More male childs than misss reported that they read because it will assist them acquire a occupation or because they have to. Girls indicated that reading is fun, teaches them how other people live and because it gives them a interruption. However, a survey conducted by Dungworth et Al ( 2004 ) showed consequences that pointed more strongly towards pleasance being a ground for kids reading. This fitted in with the thought that reading was emotional, and related to the manner reading made them experience. Some kids besides said that they read because it was loosen uping. It should be noted that this study was merely conducted with twelvemonth 5 students and hence does non possibly demo a true representation of primary school kids of all ages. The literature suggests that there is a split between grounds why kids read. On the one manus there are the kids who read for enjoyment and for relaxation, whilst others do it chiefly because it is educational and enlightening. However, the bulk of kids do look to tilt towards more skill related grounds as to why they read. This indicates that the pleasance may be taken out of reading for them.The benefits linked with reading for pleasance?Research with kids has shown that reading for pleasance is positively linked with many benefits. Clark and Rumbold ( 2006:8-9 ) identified these chief countries as the benefits to reading for pleasance in the National Literacy Trust ‘s Reading for Pleasure: Reading attainment and composing ability ; Text comprehension and grammar ; Breadth of vocabulary ; Positive reading attitudes ; Greater self assurance as a reader ; Pleasure in reading in ulterior life ; General cognition ; A better apprehension of other civilizations ; Community engagement, and A greater penetration into human nature and decision-making Harmonizing to the National Literacy Trust, they are dedicated to constructing a literate state and emphasize the importance of reading for pleasance as one manner to progress literacy attainment in kids. Similarly, Clark and De Zoysa ( 2011 ) , who have been referred to below, besides focussed their research on immature people. Due to the complexness of some of the inquiries and constructs, they decided to curtail the age scope of take parting students to upper KS2 ( 9-11 old ages and older ) , hence the findings can non possibly be generalised to all students in lower KS2 and KS1. Reading for pleasance in KS1 and lower KS2 is an country that does necessitate more focal point and research. Clark and De Zoysa ( 2011 ) found a important positive relationship between enjoyment and attainment. This indicates that kids who read more are besides better readers. However, they made no deduction sing cause and consequence, hence higher attainment may take to more enjoyment of reading or greater enjoyment may take to higher attainment. In a big graduated table study, Clark ( 2011 ) likewise found that those who reported basking reading were six times more likely than those who did non bask reading to read above the expected degree for their age. In contrast, kids who reported non basking reading at all were 11 times more likely than those who enjoyed reading to read below the degree expected for their age. It was besides found that merely one in 10 kids who read seldom or ne'er, scored above the degree expected for their age compared with one in three of immature people who read everyday. This is once more strongly supported by PIRLS, who reported that â€Å" there is a strong association between the sum of reading for pleasance kids reported and their reading accomplishment. † Guthrie and Wigfield ( 2000 ) besides discovered that kids, who become engaged with reading, provide themselves with â€Å" spontaneous † larning chances that are tantamount to several old ages of instruction. They besides identified that kids with a positive attitude to reading are more likely to pattern the reading accomplishments they are larning at school. Similarly, like Clark and Rumbold ( 2006 ) , Guthrie and Wigfield have focussed chiefly on immature people, through discoursing occupied reading, with its attending being on the part of kids ‘s motive. In add-on to this, research has shown how developing a love of reading is of import for kids ‘s life opportunities. Harmonizing to the OECD ( 2002 ) , detecting ways to prosecute students in reading may be one of the most effectual ways to act upon societal alteration. Their analysis showed that students whose parents had the lowest occupational position, but who were extremely engaged in reading, obtained higher mean reading tonss than pupils whose parents had high or average occupational position but who were ill engaged in reading ( NUT, 2011 ) . â€Å" Reading for Pleasure † is a cardinal policy for the National Union of Teachers ( NUT, 2011:4 ) their usher proposes that, â€Å" the National Curriculum and its statutory appraisal system, Ofsted reviews and the answerability government, mark scene, school betterment and action programs all exert a important influence on what instructors do in the schoolroom. † As a consequence, reading for pleasance can be viewed as a luxury and occurs seldom in the schoolroom. Besides, the inclination towards utilizing infusions from books instead than whole texts for pattern and readying, the attraction and immediateness of a scope of digital media, the shrinking of school and public libraries and the clip demands of guaranting full course of study coverage have all gone against schools promoting students to read for pleasance. Other research into benefits of reading for pleasance has identified that kids who are read to everyday, at age three, have a vocabulary of a kid aged five which is about two months more advanced than those who are non ( Washbook and Waldfogel, 2010 ) . Furthermore, grounds besides illustrates that reading for pleasance can profit kids beyond the schoolroom and into their grownup life, hence enriching the universe around us. The International Reading Association ( 1999 ) believes that kids who enter the grownup universe in the twenty-first century will read and compose more than any other clip in history. They will necessitate advanced degrees of literacy to execute their occupations, run their families and conduct their personal lives etc. They deem literacy to be that of import that they will necessitate it to get by with â€Å" the inundation of information they will happen everyplace they turn. † This is supported by Hargreaves Macintyre ( 2005 ) who stated that hapless reading accomplishments show a relationship with deficiency of employment, lower rewards and fewer chances for promotion. Harmonizing to Clark and Rumbold ( 2006 ) , reading for pleasance has non been a immense research precedence. Nevertheless, surveies are roll uping that emphasise the importance of reading for pleasance, for both educational every bit good as personal development. These surveies show that advancing reading can hold a major impact on kids and their hereafter. However, it should be noted that the bulk of these surveies are based on connected research and would profit from a more strict attack.Motivation for readingResearch into reading has identified the importance of reading motive in explicating literacy behavior. Guthrie and Wigfield ( 2000 ) , define reading motive as. â€Å" the person ‘s personal ends, values and beliefs with respect to the subjects, procedures, and results of reading. † They suggest that reading motive is a multi-faceted â€Å" concept † that includes reading ends, intrinsic and extrinsic motive, self-efficacy and societal motive for reading. In add-on to this, the National Literacy Trust ( 2006 ) province that research has repeatedly shown that motive to read lessenings with age, particularly if kids ‘s attitudes towards reading become less positive ( McKenna et al, 1995 ) . Consequently if kids do non bask reading when they are immature, so they are improbable to make so when they get older. In motive research, research workers and practicians have focused chiefly on task-mastery orientation, i.e. wining at a undertaking. Persons with a public presentation orientation enterprise to maximize favorable ratings to their ability ( Thorkildsen and Nicholls, 1998 ) . Performance orientation is seen as extrinsic motive. It is associated with the usage of surface schemes for reading and desire to finish a undertaking instead than to understand or bask a text ( Meece and Miller, 1999 cited in Guthrie and Wigfield, 2000 ) . Wigfield and Guthrie ( 1997 cited in Guthrie and Wigfield, 2000 ) inform that extrinsic motive was made up of three facets. The first being reading for acknowledgment, this is the pleasance in having a touchable signifier of acknowledgment for success. Second, reading for classs, whereby a kid desires to be favorably evaluated by the instructor, and in conclusion competition in reading is the desire to surpass others in reading. In contrast, Ryan and Deci ( 2000 ) refer to intrinsic motive as battle in an activity that is based on personal involvement in an activity itself. Hidi ( 2000 ) , province that readers who are per se motivated are more likely to happen a assortment of subjects that involvement them, and benefit from an attach toing sense of pleasance. It should be noted that although the surveies by Meece and Miller ( 1999 ) , Thorkildsen and Nicholls ( 1998 ) , Ryan and Deci ( 2000 ) and Hidi ( 2000 ) focused chiefly on kids, they were conducted in America and hence attitudes towards reading may be different to those in the UK. However, a study carried out by the International Reading Association ( 1995 ) identified that like the UK, misss possessed more favorable attitudes than male childs at all class degrees. Self efficaciousness is another facet of reading motive. Bandura ( 1986 ) defines it as â€Å" people ‘s opinions of their capablenesss to organize and put to death class of action required to achieve designated types of public presentations. † An person ‘s beliefs about their capablenesss can act upon motive and behavior ( Bandura, 1982 ) . Therefore, in this context, it could be said that when a kid evaluates their ain competency in reading and, believes their attempts have been successful, their assurance is increased and willingness to seek similar and more ambitious books occurs. Additional surveies by Quirk et Al ( 2009 ) and Jackson ( 2002 ) have supported Bandura ‘s theory. Much research into this country has concluded that pupils with high intrinsic motive, a undertaking orientation, and high ego efficaciousness are comparatively active readers and high winners ( Guthrie et al, 2000 ) .Boys V. GirlsHarmonizing to ESARD ( 2012 ) surveies have revealed that boys enjoy reading less than misss. A study conducted by Clark and Douglas ( 2011 ) for The National Literacy Trust, identified that there has been a important spread between male childs and misss who enjoy reading. In 2005, 10.7 % more misss than male childs enjoyed reading ; by 2009 this had widened to 15 % . As a consequence of these statistics, Clark and Douglas ( 2011 ) made this bold statement: â€Å" Its deductions are important non merely for literacy but for male childs ‘ wider educational attainment and finally their life chances. † This statement stresses the importance of reading for enjoyment. Besides, despite a big figure of national publicities of reading, focused on male childs between 2005 and 2011, they are still non reading for pleasance every bit much as misss. Had these non occurred, the spread may hold been even wider. Schemes that have been introduced to promote male childs to read hold focussed on two attacks. Through programmes such as the National Literacy Trust ‘s Reading Champions undertaking, the purpose is to alter attitudes to reading. Besides, male childs are given the chance to read by being provided with free reading stuffs from strategies such as Boys into Books. Harmonizing to Maloney ( 2000 ) , the writer of Boys and Books: Building a Culture of Reading Around Our Boys, boys by and large similar to read books that reflect their image of themselves, peculiarly what they aspire to be and what they want to make, i.e. something that they can associate to. Besides, books that can do them laugh and appeal to their sense of mischievousness and fiction that focuses on action more than emotions. Interestingly, boys enjoy books that are portion of a series, such as the Harry Potter series as they appear to supply male childs with a sense of comfort and acquaintance. Possibly unsurprisingly, many male childs tend to be passionate about scientific discipline fiction and phantasy. Finally, newspapers, magazines, amusing books, athleticss cards and direction manuals, these are stuffs that are frequently non available in the schoolroom. Research suggests that when male childs read these stuffs, they do non see themselves to be reading at all, because thes e stuffs are non valued at school. It could be said that The National Literacy Trust provides reasonably valuable and dependable information. 17,089 students aged 8-16 from 112 schools from England, Northern Ireland, Scotland and Wales participated in the on-line study on immature people ‘s attitudes towards reading in November and December 2009. One piece of research that has been prevailing throughout looking at gender differences and reading for pleasance is that entree to reading stuffs for male child seems still to be an issue and seems to associate to parental attitudes towards reading. Clark and Douglas ( 2011 ) province that male childs are less likely to state that they have entree to a computing machine, magazines, newspapers or books compared with misss. Besides, whilst 79.1 % of misss say they have books of their ain at place, merely 66.5 % of male childs say they do. This indicates that there may be a demand for runs to turn to societal attitudes around male child ‘s reading, and the parental function in resource proviso suggests that parents may hold a function to play in turn toing the gender spread. Interestingly on arrangement more male childs read and appeared to bask reading more, nevertheless this is merely one category and can non be generalised to the population.The current criterion of instruction of reading in schoolsThe Literacy Guide for Primary Schools 2012-2013 announced that the criterion of instruction of literacy, in primary schools around the United Kingdom is better than it of all time has been. They province that schools are presenting lessons which are thorough, advanced and originative and, as a consequence kids are motivated and larning takes topographic point ( National Literacy Trust, 2012 ) . However, there was still one in five kids neglecting to accomplish the expected degree at Key Stage 2 in 2011. In footings of alteration, the new bill of exchange course of study for English ( 2012 cited in National Literacy Trust 2012 ) puts a strong accent on the instruction of systematic man-made phonics. Furthermore, the Teachers ‘ Standards require for all instructors to â€Å" show an apprehension of and take duty for advancing high criterions of literacy, articulacy and the right usage of Standard English. † ( DfEs, 2012 ) . Ofsted ( 2010 ) characterised excellence in reading by set uping phonic cognition and accomplishments and their application through reading, composing and comprehension of what they ‘re reading. Besides broadening and widening the scope and quality of reading, and eventually, heightening the instruction of reading by its application across the wider course of study. The 12 schools chosen for the Ofsted ( 2010 ) analyze all had above mean consequences in both KS1 and KS2. They represented a scope of cultural and socio economic backgrounds, and the schools were widely distributed and included urban and rural scenes. Although the sum of schools chosen is slightly little, the fact that they represent a spectrum of different backgrounds highlights the fact that any school can accomplish excellence in learning kids to read, and promote reading for pleasance. However, one unfavorable judgment of seting so much focal point on phonics and kids being tested on their reading at the age of six is that kids may be put off reading for pleasance ( Guardian, 2011 ) . The study dismisses past concerns sing frights about the consequence of structured acquisition and instruction on three and four twelvemonth olds by stating that they have small foundation. However, they make the strong point that some of the rules of man-made phonics, such as inflexibleness and adhering merely to decidable books until the kid no longer needs formal systematic phonics instruction, could present an â€Å" unreal ceiling and cut down the motive of kids who want to research books and take on the challenge of reading for themselves † ( Ofsted, 2010 ) . It is agreed that what is of import is that kids who struggle to get the critical accomplishments of blending and segmenting are given as much aid as possible ( Ofsted 2010 ) .Promoting reading for pleasance in the schoolroomAside from guaranting a deepness of capable cognition in the rules, theory and patterned advance of phonics, instructors need to â€Å" plunge the kids in a rich reading environment † by reading a broad scope of quality texts ( National Literacy Trust, 2012:4 ) . The NUT ( 2011 ) discusses the benefits of kids being read aloud to in the schoolroom. Surveies have shown that kids who are read to are more likely to make better in school both academically and socially. Alan Gibbon, writer and instructor, knows firsthand the benefits of effectual, reading aloud clip. In his ‘Reading for Pleasure ‘ usher, for the NUT, he states that reading aloud is about making a positive reading experience to prosecute the pupils. Therefore instructors need to pattern their enthusiasm for books and reading them. This can be achieved through executing the voices of the different characters in the books: inquiring inquiries every so frequently to happen out what everyone thinks might go on next to assist construct suspense and to do it more interesting for the hearers and, eventually, halting the narrative at an exciting point. This will do the hearer want to come back and read some more. On arrangement, the instructor demonstrated these accomplishments magnificently and it was apparent that the kids loved being read aloud to. It was clear that the instructor was familiar with the book as there was no stumbling over words and phrases which made it much more gratifying for the hearer. The voices were executed brightly and the kids were kept engaged and ever looked frontward to reading more. Obviously, supplying the kids regular clip to read self-chosen books mutely is besides truly of import. Schraw et Al ( 1998 cited in Clark and Rumbold 2006 ) found that there was a positive relationship between pick and affectional facets of reading, such as motive. Children are much more likely to take a book that looks interesting to them. Research from the United Kingdom Literacy Association ( UKLA ) highlighted the demand for quality clip for independent reading in the schoolroom. In school, it was observed, that the kids normally read mutely when they came into the schoolroom first thing in the forenoon, nevertheless, more clip is possibly needed whereby kids get a set sum of clip to read mutely as it appeared that the sum of kids reading for pleasance was comparatively low. One scheme to be considered is Drop Everything and Read ( DEAR ) ( NUT, 2011 ) . At a set clip of the hebdomad, everyone in the school ( including all staff ) , stops what they are making and read something they enjoy for 20/30 proceedingss. Finally reading publicity programmes need to be implemented that make reading an experience that is actively sought out by pupils ( Clark and Rumbold, 2006 ) . There is besides a demand for schools to recognize that a broad scope of reading stuffs will promote pupils to read. From pattern, it was made cognizant that schools tend to read aloud infusions instead than the whole book. A survey commissioned by the educational publishing house Heinemann, portion of Pearson Education, was the first wide-scale research into the usage of books in literacy instruction in the UK. The research involved over 500 primary learning staff from 500 schools in the state. Amazingly, 12 % of primary school instructors said they had ne'er read a complete book with their category. It appears that this depicts a distressing image of dependance on little infusions, instead than whole books, for literacy. The research besides identified that about two-thirds of instructors felt that reading merely extracts in category could potentially turn kids off reading, at the same clip a farther one in five say they saw grounds of this already go oning. It was besides found that six in 10 instructors believe that reading whole books in their schoolrooms would hold existent academic benefits on their students, both in test public presentation and academic success ( Edinger, 2009 ) . The job that appears to originate here is that if kids are n't acquiring the experience of reading whole books in category, they may ne'er acquire that grasp for them. Reading extracts merely, may besides intend that you are losing out on the best and most critical spots of a book.DecisionTo reason, the research suggests that there has been a little diminution in kids reading for pleasance. It is besides apparent that misss tend to read for enjoyment more so than male childs. However, there are spreads in this country, and more research is required. Male childs who do read are more likely to make so for skills-related grounds, such as, to assist them to acquire a occupation in the hereafter ( Clark and Foster, 2005 ) . It has besides been made evident that there are many benefits to reading for pleasance ; these include reading attainment, positive reading attitudes and greater ego assurance as a reader ( Clark and Rumbold, 2006 ) . There are assorted ways to acquire kids reading for pleasance in the schoolroom. Including the instructor reading aloud to them ; seting on the voices of the different characters and, halting to inquire inquiries associating to the book. Besides, giving the kids the chance to read mutely to themselves and giving them the freedom take their ain book. Finally, there are schemes presently in topographic point to promote kids to non merely read more but to besides read for pleasance. Overall the topic of reading for pleasance has been reasonably good researched. However, there are spreads. One subject that requires more focal point is whether higher attainment leads to more enjoyment of reading or greater enjoyment lead to higher attainment as there is small research in this country. Although the bulk of research workers province that kids who read more and, bask reading are better readers, there is no deduction of its causality. Besides, although there is grounds of research into the country of reading motive, much of it has been conducted in America and therefore it is unknown whether it can be made relevant to the UK. For this ground it would be interesting to carry on work in the UK to see if the findings are the same or if they differ.

Letter From Birmingham Jail Essay Example | Topics and Well Written Essays - 500 words - 1

Letter From Birmingham Jail - Essay Example 38). Kind does utilize rhetorical questions to persuade the readers (pg. 29). He addresses the issues at hand with a high degree of professionalism. He also utilizes comparisons as an indicator of the efforts the Negros had to pursue freedom (Eskew, pg. 45). He is courageous enough to expound that he does possess the qualifications to lead the rest of the populations in demonstrations. Concisely, he says that he is in Birmingham because of the immense injustices available, and he is ready to provide a solution to them. The letter introduction sets an acknowledgement tone rather than attack. Primarily, he utilizes the words such as â€Å"My dear fellow clergymen† to initiate a sense of welcome and unison. He does not usher in an argument, but rather brings up a sense of understanding. Such an attack to the religious men could increase the chances of washing away the respect they had for him. He even compares himself to the prophets, such as Paul who was called to save the Macedonians. The daring Paul was not afraid to leave his small Tarsus village to spread the gospel of Jesus. In the form of allusion, he persuades the clergy that he is sent and having an intrinsic urge to preach the freedom gospel to the people of Birmingham until they are free from injustice. Immediately after he addresses the core reason for the letter, he goes ahead to address the clergymen, to counteract their claims and arguments in a logical manner (Birt, pg. 16). In a calm manner, he points out that the clergymen are not concerned with the conditions or issues leading the rising trends of demonstrations in Birmingham. Such utilization of logos does instills common sense among the clergymen. Kind adds insult to injury by saying that the demonstrations were inevitable. The Negro community could not react in any other way, other than demonstrating. The clergymen did claim that the demonstrators were breaking the laws through

Writing Assignment #2 Essay Example | Topics and Well Written Essays - 250 words

Writing Assignment #2 - Essay Example While carrying out pricing seven major steps are followed. They are development of marketing approach, making marketing mix decisions, estimation of the demand curve, cost calculation, understanding environmental factors, pricing objectives being set and determination of pricing. Pricing strategy matters because if the prices are wrong business will fail. Companies carry out different price strategies depending on what the market will bear and make a reasonable profit. Examples price skimming this is sometimes used when a new product is being introduced particularly when it is a new technology. The objective of price skimming is to set a high price that helps to recover the costs of production and advertising (Suttle & Media). Penetration pricing this is used to set low prices early to attract lots of customers. A company will make an effort to produce high quality products and offer the best customer service inorder to retain their customers. This method is used to increase market share or the percentage of total sales it holds in the market. Return on investment pricing strategy, the company might spend lots of time analyzing costs that will be used to make the product and projecting sales figures. Geographical pricing strategy, the company sets higher prices in certain markets (Suttle & Media). In conclusion oligopoly is a market structure that is majorly a small number of moderately large firms that dominate an industry. Which affects promotion, it plays a major role in pricing. Pricing affects the customer in positively and at times

SuperJam Assignment Example | Topics and Well Written Essays - 500 words

SuperJam - Assignment Example A dashingly young entrepreneur, Fraser Doherty, not even in his 20s, concocted fruit jams with absolutely no sugar and preservatives, using grape fruit instead, to sweeten them. There are varieties of flavors to choose from: blueberry and blackcurrant, rhubarb and ginger fruit, orange and passion fruit, and cranberry and raspberry. What makes SuperJam unique and distinct from other fruit jams is that its ingredients are all sourced from the freshest fruit farms in Scotland and the innovative blend which created new and excitingly healthy flavors. Rhubarb, for instance, was reported to be an antioxidant with loads of Vitamins A and C. Likewise, it is a natural laxative which helps improve cleansing and detoxification of the body’s waste products. When combined with ginger, a tuber which gives a warming and calming effect, the fruit jam concocted is best applied in pies, oatcakes, and porridge. In the video entitled Tricky Business, John Boyle, a multi millionaire and UK’s most successful entrepreneur mentored Fraser Doherty when he reflected on expanding his homemade fruit jam business and planned to market it in supermarkets. Doherty started working on using his grandmother’s jam recipe when he was 14 years old and weathered all sorts of challenges and trials of entrepreneurship. Boyle, during their first encounter, advised Fraser to expand slowly by moving the production to a small factor from his kitchen, to get some investment, and to supply his jam to delis and small shops.

Leading Organizational Change (Individual Change Project) Assignment

Leading Organizational Change (Individual Change Project) - Assignment Example Human Resource Organization is the organization that is going to focus on. The organizational transition will make the organization change structurally and advance technologically. Through technological advancement, the organizational Change will help organization venture in educating its recruits, get them involved in different activities, and amend rules to inspire various employees (Anderson, 130). Improving support and remuneration methods and also different employees will get to work in various departments and their ranks will be improved. My greatest personal challenge to achieving the set objectives is hesitation and diffidence. Struggling to deal with doubt and timidity leads to torpor. Discerning opinion and preservation show that people identify that the details are in line with their views. It’s a routine that people fail to approve their views if change does not occur (Anderson, 130). I can assess transitional readiness by taking note of where change has been experienced in the organization. Some sectors tend to perform better than others (Anderson, 130).

Texas Is the First State To Approve Modified Test Essay

Texas Is the First State To Approve Modified Test - Essay Example According to Zyskowski and O’Malley (2009), TAKS vertical scale allows scores to be compared across grade levels for a subject.   In this manner, it is very much useful for tracking a student's progress in performance across years, at the same time, its performance standards (i.e. Met Standard and Commended) can be numerically compared across grade levels (Zyskowski and O'Malley, 2009). Texas created the so-called vertical scale per Section 39.036 of Senate Bill 1031, which required TEA to develop a vertical scale for assessing student performance on the TAKS assessments (Zyskowski and O'Malley, 2009; TEA, 2009). On the other hand, the Texas projection measure (TPM) is a multi-level regression-based projection model that is applied to TAKS, TAKS (Accommodated), and linguistically accommodated versions of TAKS. Furthermore, it projects student performance separately for each subject in the next high-stakes grade (defined by the Texas legislation as grades 5, 8, and 11) (Zyskowski and O'Malley, 2009, p. 25). The figure below illustrates the TPM: (taken from Zyskowski and O'Malley, 2009, p. 26. According to the stipulations in the Texas Education Agency's Accountability System for 2009 and Beyond - Standard Procedures (Commissioner of Education Final Decisions April 2009), the following quotations revealed the determination of the accountability rating for 2009: Standards for 2009 were published in the 2008 Accountability Manual and adopted as commissioner rule to provide districts and campuses with advance notice before the 2008-09 school year began.The 2009 Academically Acceptable standards are 70% for reading/ ELA, writing, and social studies; 55% for mathematics; and 50% for science. These standards represent increases of five percentage points to the Academically Acceptable standards for four of the five subjects (writing, social studies, mathematics, and science.)The 2009 Recognized standard of 75%, which applies to all subjects, is unchanged from the prior year. (p. 2) Still according to the Texas Education Agency's Accountability System for 2009 and Beyond - Standard Procedures, the following are quoted statements regarding the changes in accountability rating for 2010: Standards for 2010 will be published in the 2009 Accountability Manual and adopted as commissioner rule before the 2009-10 school year begins.The 2010 Recognized standard will increase by five percentage points to 80% as previously planned.The 2010 Academically Acceptable standards will increase by five percentage points for both mathematics and science to 60% and 55%, respectively.The reading/ELA, writing, and social studies standards will remain

Accounting Changes Case Study Example | Topics and Well Written Essays - 750 words

Accounting Changes - Case Study Example counting principles like Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), clerical errors etc (Arens, Beasley, and Elder, 2009). When restatement occurs, particularly out of negative reasons, then the confidence of shareholders is changed and the stock price is reduced. The organization selected for this report is Ener1 which restated its financial statement of December 31, 2010 and March 31, 2011. In order to reflect the impairments of its investment in Think Holdings the company restated its financial statement of December 31, 2010 as the transaction had been previously recorded in the financial statement of March 31, 2011 instead of financial statement of December 31, 2010. In addition to this, the company restated its financial statement in order to record accounts receivables with Think Global and loan receivables including accrued interest with Think Holdings in the period of December, 2011 (The Wall Street Journal, 2011). Also the revenues with Think Holdings and Think Global have to be recorded within the period they have occurred so that the financial statement of the company follows the Generally Accepted Accounting Principles (GAAP). One of the major responsibilities of the management is to reflect the true value of the company in the financial statement and when financial statements are prepared they should reflect the true financial position of the organization (Khan, 1993). Financial statements of Ener1 did not include revenues, accounts receivables and loan receivables during the period within which they occurred and, therefore, the value showed by the financial statement of Ener1 did not reflect its true value. However, it is the responsibility of the management to ensure that the transactions are recorded within the period when they occur. In addition to this, it is important for the management to ensure that the financial statements of the organization are prepared according to the accepted

Conflict Coursework Example | Topics and Well Written Essays - 1000 words

Conflict - Coursework Example Relationship conflicts arise between two or more people. It can be between intimate relations or people from due to miscommunication, negative behavior and emotions and stereotype reasons. Larry Alan Nadig who is a family therapist, marriage and clinical psychologist there is no relationship that does not face conflicts. He also says that conflict in a relationship is not necessarily a bad thing. It can teach self-awareness; a person learns about his shortcomings such as communication problems and behavioral and relationship issues. It is often said that conflicts can also make relationships stronger. In a workplace however conflict is more of a negative thing which is why employers try their best to avoid such situations (Boles et al, 2001) According to recent findings conflict at work can also have a positive side (Tjosvold, 1991; Amason and Schweiger, 1994; Jehn, 1994, 1995; Van de Vliert and De Dreu, 1994; Pelled, 1996) for example task-related management team conflict which impr oves growth and overall performance in the organization (Eisenhardt and Schoonhoven, 1990). Data conflicts are raised due to misinformation, insufficiency of information that is required for making the right decision. Sometimes relevance of data is different for different people and so is the way it is collected and communicated. If the data possessed by two different parties is different there is a conflict of data between them. Interest conflicts come into play when two people have different interests because their needs differ from each other. These disputes might be related to issues of money, trust and resources (Thompson, 1993). Conflicts of interest (COI) are basically circumstances forming a risk that a professional decision can be effected by a secondary interest. These conflictscan also be called a conflict of duties. There are five types of conflicts of interest; self-dealing, outside employment, family interests, gifts from friends who are in the same business as them an d pump and dump in which stock brokers inflate prices of a security by spreading rumors about it according to his own interest. Structural conflicts occur due to geographic factors or time constraints. These may also happen because of inadequate physical resources or organizational changes. These types of conflicts have structural solutions if they are mediated in the right way. They are not in the control of the individuals and are caused mainly by external factors therefore solving these conflicts can require the help of external agents meaning anantagonist; a person who are not directly involved in the quarrel. This is the structural conflict theory; the people who have nothing to do with how the conflict started have to help resolve it. There are two types of structural conflicts; symmetrical and complementary schizogenesis. The first kind is one where a lot of negative thoughts and feelings lead to a structural breakdown between the two groups at odds. This leads to an eventual arms race. The second type is the opposite of this situation. Instead of being both parties being hostile the response is more submissive. Surprising as it may seem this scenario tends to escalate a conflict and is more of a compromise rather than being the solution to the problem. The fifth type of conflict is a conflict of values which occurs when individuals form a different group of beliefs or values are in opposition. The clash happens when one person tries to force his belief on the other person. This

Leadership Across Culture Essay Example | Topics and Well Written Essays - 2500 words

Leadership Across Culture - Essay Example The globalization trend has had a great impact on the hospitality industry. As aconsequence, people with diversecultural backgrounds work even more together. It presents an advantage to the corporate world as a way of an organization differentiating itself from others in the industry. On the other hand, diverse cultural backgrounds can create a lot of conflicts. The hospitality industry has great dimensions with cultural strands. Therefore managing the diverse workforce in an effective way is a successful way of obtaining competitive advantage. Managing this cultural diversified workforce has become a challenging issue to HR managers in the hospitality industry (Holaday, 2007). Due to cultural diversity firms in the hospitality industry have encountered some serious questions. 1. How to upscale fairness for all employees despiteof their different cultural backgrounds? 2. How to increase the contribution of every member in a diverse team? 3. How to make the diverse workforce to work together with harmony to achieve common goals? For purposes of tackling these problems, firms involved in the provision of hospitality services have to make an efficient effort aimed at addressing the issue of cultural diversity. This is irrespective of whether the multicultural character or aspect emanates from the workforce, who comes from various international locations or countries, or even in one country, such as United States, but from a mixed background (Day, 2007). The concept of culture has different meaning to different people. The concept itself is complex, and this is because the name it has, refers to a broad and multi-dimensional concepts or phenomenon (Reisinger 2009, 86). It is intangible and only exist in peoples minds. It is also continuously changing and it is easy to get lost in the memories and mind of people. Cultures purpose is to explain how to interact with other

Personal Quality Essay Example for Free

Personal Quality Essay When there seems the world is all against one, when it seems efforts are not yielding as expected and there is rather no companion to encourage and carry on with a task at hand, a residual doggedness and resilience becomes the most important personal tools necessary to fuel the battle to success. My standard is beyond meeting average, average is rather a stepping stone to my destiny; it is no point to rest laurel and celebrate. We live in a competitive world, as such; it becomes a persona to keep fit with the survival strategy to achieve remarkable impact amidst brilliant minds. Determination is the backbone or central to the passion sustaining my resilience and doggedness when involve in a task. I have got the lots to ensure a living beyond mediocrity. In my understanding, I see no one ever oozing his way out of mediocrity like a lazy slug. Everyone I know who models a high level of excellence has won the battle of the mind and taken the right captivating thoughts. However, with risks, the individuals have chosen to fill the role of an active pen flowing with ink rather than a passive blotter that only sits and soaks what others do; they have decided to get personally involved with life rather than sitting back, frowning and watching life dwindling to a trickle and ultimately stagnating. The power of their mind expounds the basis for determination leading to the evident doggedness and resilience on the path of success. Secondly I cherish team spirit. This is one of the leading qualities of a real-time organization or researching team in institution. A contributing skill requires excellent team spirit at work without lackadaisical attitude to one’s assigned role in a cooperative academic work. The difficulty I have faced when i arrived in this country was language understanding but my intellectual curiosity and personal talent have helped me overcome that barrier tremendously. My personal achievement helped me to discover a sense of individuality and to envision the contributions I might make it to UC Universities. Furthermore, the difficulty i faced when my father was diagnosed with cancer was equally developing after all. Unfortunately i had to work and go to school at the same time that was when my GPA had dropped a bit. But this accomplishment had me persistent to work harder in school and also had me mentally tougher to face the unpredictable challenges in school and life. Now I know that life is not constant and doesn’t stay in one situation for ever. With the excellent involvement in Hospital voluntary groups for two years, I have realized now that I have to take more responsibility in life in order for me to achieve my goal. I have always dreamt of being a doctor and there I strongly believe nothing can stop me from achieving this goal. This has been my life long dream. These experiences in life have helped me grow, learn and emerged my high level of maturity.

Leading Organisational Equality And Diversity

Leading Organisational Equality And Diversity Introduction In this unit we are asked to make a report regarding on the importance of effectively managing equality and diversity and dynamics of leading and managing equality and diversity. In order to achieve this, we are given 2 task to complete which includes the analysis of the legal requirements relating to equality within the chosen organisation; evaluation of the implications of guidance and codes of practice; analysis of policies and procedures that need that needs to be place to promote equality and diversity and the needs and expectations of stake holders in relation to the organisations policy on equality and diversity. The second task is about explaining the practical aspects of promoting equality and diversity within the organisation and to stakeholders and of addressing equality and diversity issues. TASK 1 Through this paper I would try point out some aspects in understanding the importance of equality and diversity as core values in healthcare business organisation. What are the elements to be considered for effective organisational equality and diversity management? What does the organisation gain in the practice of equality and diversity? What must be done to ensure commitment in leading business organisational equality and diversity? In the care home that I used to work, commitment to equality and diversity help us understand how we treat our customers or service users, the wider public we serve, and one another. And if our policies, processes and interactions based on equality and diversity are fair, inclusive, accessible and responsive we would know the procedure as regards dealing effectively with discriminatory issues. Generally, an excellent customer service and equals high standards on equality and diversity. It is then, useful to grasp the meaning of equality and diversity, some related terms such as code of practice, equality legislation. A better understanding of these terms will help the healthcare organisation commit to better practice of equality and diversity. Equality means fostering and promoting the right to be different, to be free from discrimination, and to have choice and dignity and to be valued as an individual, with a right to their own beliefs and values. This works on the following premises that everyone must be treated fairly. Everyone has the right to have their individual needs be respected. Inequality happens and there must be an effort to deal with discriminatory issues. Employment and services must be available to all. Equality is about fair treatment. Rights, responsibility and anti-discrimination are important parts of equality. And knowledge of the legislative framework on equality will help those disadvantaged obtain opportunities for full participation in the society by imposing legal sanctions against malpractices of this principle. Diversity as a word means varied and different thus, diversity is about more than equality. It is about valuing variety and individual differences. It is creating a culture, environment and practices which respect and value differences for the benefit of society, organisations and individuals. Diversity acknowledges the fact that individuals and groups have varying backgrounds, perceptions, styles, values and beliefs. Where there are two people there is diversity, for everybody is different. It is a challenge for all of us to understand, value and respect such differences. Diversity is about respecting differences. It is the positive acceptance of the uniqueness and distinctness of each person. Thus, the care home created policies, procedures and practices where the diverse needs of diverse employees and service users are considered. Equality and diversity are closely connected to one another. For equality means treating individuals in spite of differences. Diversity believes in the unique contribution of each individual and values differences. If we treat persons according to their different needs, we cannot be unfair to them or to others. Where equality and diversity is practiced, equality of opportunity for all is ensured where each individual has chance to attain his potential. Each person must be protected from prejudice and discrimination. Any experience of discrimination on the grounds of our age, race, gender, ability, sexual orientation, religion or belief must be challenged. The Race Relations Act 1976 and the Disability Discrimination Act 1995 have been merged to become the Equality Act 2010 which has a more consistent approach to comply with the law. Equality 2010 protects individual from discrimination and promotes ones right to equality such as: Disability discrimination: Disabled people at work are protected from discrimination. This means that employers: must not treat a disabled person less favourably because of a reason relating to their disability, without a justifiable reason; are required to make reasonable adjustments to working conditions or the workplace where that would help to accommodate a particular disabled person. In our work place, we have colleagues who have difficulty in writing (dyspraxia). But his skill was really a great help to the group. He was given extra work on the floor while his partner is the one who documented all the personal care that has been given to the service users. The colleagues and the manager are very supportive of him. Equal pay: Employers must give men and women equal treatment in the termà £Ã¢â€š ¬Ã¢â€š ¬and conditions of their employment contract if they areà £Ã¢â€š ¬Ã¢â€š ¬employed on: like work work that is the same or broadly similar; work rated as equivalent under a job evaluation study or; work found to be of equal value. In the care home, equal pay was implemented fairly and it is in accordance to your qualifications and the job that you are into. If you work in the caring job, male and female are in the same rate, they only differs if they have more qualification than others like having degrees or NVQs. Part-time employees: The Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 aim to ensure that part-time workers are not treated less favourably than comparable full-timers. Principally, this means they should: receive the same rates of pay; not be excluded from training simply because they work part-time; receive holiday entitlement pro rate to comparable full-timers; have any career break schemes, contractual maternity leave and parental leave made available to them in the same way as for full-time workers and not be treated less favourably when selecting workers for redundancy. In this regard, our care home is following the said legal requirement for part-time employees; they are receiving same as what full time employee is having. Race discrimination: The Equality Act 2010 makes it illegal to treat a person less favourably due to their colour, nationality and ethnic or national origins. Race discrimination covers all aspects of employment from recruitment to pay, and training to the termination of a contract. The care home that I used to work is a type of organisation that is multicultural; the employees are from different countries and with different culture. But since we are respecting each other and working in one objective of the organisation, the said racial discrimination are being lessen though it is prohibited but sometimes it happens. If conflicts about any of the rights occur, it is recommended always to resolve the issue to the employer (manager) first. Thus, our employer provide a contract employment for us employee where both parties may agree better terms than those required by legislation. The employer has the obligation to present to the employee a written statement of the main particulars of employment within two months of the beginning of employment. This must include, among other things, details of pay, hours, holidays, notice period and an additional note on disciplinary and grievance procedures. Another way of resolving any grievance issue is through the help of an independent third party or mediator. Such mediation is a voluntary process whereby the mediator helps both sides to reach an agreement. Any agreement comes from those in dispute, not from the mediator. If an employee believes that an employment right has been denied or infringed, he can make a complaint to an employment tribunal. It is, indeed important to have a comprehensive grasp of the existing legislative laws to be able to promote equality in the workforce and protect every employee from discrimination. An understanding of the legislative laws will also help in creating good quality guidance to equality and diversity organisational practice. Commitment to equality and diversity means the organization is willing to comply with legislative procedures. Legislative laws not only protect the individual employee but also different stakeholders and service users. On the other hand, the implication of guidance and code of practice in relation to equality and diversity in healthcare business is to have abetter knowledge and understanding regarding this matter. First what is code of practice? Codes of Practice are golden rules for guidance on legislation which have significant effect on healthcare business. The Code is non-statutory and not legally binding. This means it cannot prevail over mandatory external requirements. Healthcare organisation must abide by this Code of Practice whenà £Ã¢â€š ¬Ã¢â€š ¬producing new guidance or revising existing guidance. This Code of Practice states in simple terms how to create good quality guidance. A good guidance must have a good understanding of the target audience which is diverse and knowing their needs. In our care home, they know the intended service users; the guidance will adapt the most appropriate format and language in preference to their needs. There must be input users and their representative groups like the relatives beforehand. Organising a stakeholder panel and asking advice from concerned representative groups can provide useful resources so that the guidance will be designed and communicated effectively. If the guidance is easy to understand and straightforward then it can be assured that it will be followed correctly. Guidance must be easily accessible to the service users. Guidance will ineffective if no-one reads it. And no matter how well designed a guidance is, each item of the guidance must be reviewed and improved. It must be opened for feedbacks from the service users. Guidance must carry a link where the user can state any inaccuracy about the guidance. In terms of promoting equality and diversity, it is equally important to develop policies and procedures that will provide clear instructions and guidelines on what must be done in particular issues. Policies and procedures will ensure the well-being of all individuals in the workforce and everyone connected to the organisation by providing a framework of action. They help new members familiarise with the organisations working practices and provide them information on what is expected of them. Policies and procedures reflect the main priorities of the organisation which with good practice will ensure good quality service. Policies are also basis for making and monitoring changes in the procedures about moving towards equality and diversity. Equality and diversity policy must provide a framework where commitment to equality and valuing diversity in all aspects of the business organisation are clearly included. The policy must be easily accessible to all those involved in the organisat ion as regards equal opportunities and services and that the organisation is willing to protect the discriminated and the disadvantaged. Further more, identifying the needs and the expectations of potential stakeholders will be affected positively or negatively by the implementation of such policy and it is vital. The policy in the care home provides overall mission statement standing for the importance of equality and diversity to our stakeholders. Such statement can be used in publicity, recruitment advertisements, offering quality services to clients. Strategy and action plan must give an outline about how to keep this public promise and how equality and diversity will be implemented. And for an effective policy, it must be developed in consultation all members in the organisation. Action plan must be specific, measurable, achievable, realistic and timed. This will include plans for training staff/management committee members and monitoring and evaluating. In healthcare organisation that I used to work, delivering services must provide appropriate services that meet the needs of the different clients/service users. It is a legal requirement that reasonable adjustments are considered to enable disabled people to use the services offered. The front line workers aware of the diversity of the clients must use inclusive language and provide extra support to meet the needs of the clients. As example maybe offering an appointment with a deaf client by text rather than via phone call or in our care home we provide interpreters for those clients who do not speak English through the use of colleagues who can speak the same language or volunteers with language skills or making appropriate referrals to organisations that can better respond to the needs of the client. We make sure that the needs and preferences of our service users are being met. In so doing, we can achieve the expectations of the stakeholders in accordance to the organisations pol icy on equality and diversity. TASK 2 Being aware of equality and diversity issues and knowing how to address them is important in ensuring commitment to equality and diversity. For example, in the healthcare sector, an ageing workforce can become a great challenge for employers especially when there is workforce turnover and skills shortage. Policies and procedures reflecting inclusive employment would regard a diverse workforce as an asset where persons with life experiences can become part of the workforce. Experts have expressed the fact that those employers who value older workers skills and experience are better placed to emerge from the recession. Another issue is the religion and beliefs. It can be noted that employees are characterized by predominantly diverse religion and faiths. Religious faith and belief can be relevant to recruitment and retention strategies. However, applying a dress code for all employees can be a disadvantage for some people of particular beliefs. But since equality and diversity are bein g practice in the care home, they allow staff to wear there turbans for male and bandanas for female. Discriminatory attitude resulting from stereotyping and prejudice would exclude individuals or groups from employment or services. Sometimes institutional discrimination occurs through policies and procedures which lead to disadvantage of a particular group. It is a legal requirement to have a process called Equality Impact Assessment whereby an organisation reviews ones services, policies and procedures whether there is a negative impact on an employee or to service user. Creating a culture committed to equality and diversity means that the everyday goals and behaviour of the organisation includes commitment to equality, human rights and inclusive working. In healthcare sector leadership and accountability is a key to creating a commitment to equality and diversity. Leadership must recognise all aspects of diversity: race, gender identity, disability, age, religion, sexual orientation, part-time workers and persons with alternative working patterns, persons with different educational and social backgrounds, and persons with caring responsibilities. Role modelling of inclusive behaviour in recruitment, development and promotion of staff and readiness to address responsibly discriminatory issues are significant aspects of good leadership committed to equality and diversity. There must be clear and transparent accountability for delivering equality and diversity. Senior leaders must be active equality and diversity champions who create change in culture and attitudes. They must help enhance and sustain equality and diversity in partnerships and collaborations with all stakeholders. They set vision and goals, strategies, daily interactions with trustees, staff, volunteers and service users showing that they value equality and diversity. They must have the capacity to listen and communicate openly with all employees with diverse needs. Effective communication is another important element to consider if the organisation would really promote equality and diversity. It is the capacity to listen and to share information. It is not enough to work efficiently for the organisation. The contribution of each one to further growth process and practice of the business organisation through ones creativity, innovations and insights means would mean a need for good communication skills. The volume of information in todays world can be overwhelming. It is important to discern appropriate information needed to understand the perspective of different stakeholders. Identifying/reviewing stakeholders expectations/needs and reconciling differences through networking would mean a high-level approach for communication. Methods of communication in a networked world have become challenging: training program on virtual negotiation; communication with increasingly diverse service users; good networking with different groups who promote values of equality and diversity; providing information in different formats. Developing an equality and diversity communication plan which is proactive and outward focused will be useful in promoting public understanding and awareness. Practicing inclusion means embracing differences and creating an environment where each individuals rights protected and potentials are valued and respected. This can help attract and retain staff and improve customer or service user satisfaction. It is providing relevant and appropriate access for the participation, development and advancement of all individuals and groups; removing or altering physical barriers so as to provide access to all; avoiding offensive language; improving access to service and workplace for example by changing working patterns or by providing mobile services for those socially isolated and tailoring services to the needs of the clients. Valuing inclusion means no one is discriminated or harassed but rather everyone is treated with respect and dignity. It means that all (e.g. from the senior management to the most junior staff) is involved in the process of creating the culture to commitment to equality and diversity. Everyone is engaged and feels that thei r insights and experiences are valued. Reaching diverse group through constructive dialogue with stakeholders both internal (employees) and external (clients, finance sources, local government, NGOs) can help build more harmonious working relationships. Engaging and allowing them to be partners can contribute to profitability, company image, expense management, and employee morale and customer loyalty. Another thing is through advertisement via internet or giving away pamphlets; when advertising ones delivery of services, it must aim to be accessible to those in needs. Thus, it is important to think of ways how to reach the most disadvantaged people. This is one way of showing the organisations commitment to equality and diversity strategy. Written policies and procedures of the organisation must be easy to read and understand and available in relevant formats. This means avoiding jargon and abbreviation or any word graphics that could cause offence. Plain English Campaigns website provides good guidance regarding this ma tter. Having a clear purpose and structure and using easy to read print like Arial or Verdana font with at least 12 point font size for all texts need to be considered, too. When there is a need to produce alternative materials for particularly disadvantaged persons within the target group, it is important to consider large print, Braille, audio cassette, in electronic format by email or CD, or in other languages. Through this we can cater all types of stakeholders who are in need. With regards to monitoring and reviewing equality and diversity strategy plan, policies and procedures, current equality and diversity training programs, informal or unwritten work practices and arrangement for consultation and participation. This is important to be able to make needed adjustments to the workforce and services. Equality monitoring is the process of collecting, storing and analysing information about employeesà ¢Ã¢â€š ¬Ã… ¸ and/or clientsà ¢Ã¢â€š ¬Ã… ¸ gender, ethnicity, disability, age, religion, sexual orientation or social class. Monitoring such information allows organisations to ensure it is delivering its services and employment fairly, equally and appropriately to all groups. To understand the demographic make-up of the workforce and the customers will help identify under-represented groups and find ways to respond to their needs. Reviewing policies will show if there is awareness and good practice on the commitment to equality, diversity and inclusion. Monitoring and reviewing are important processes to see if the organisation takes legal responsibilities promptly and seriously and proactively builds a culture of commitment to equality and diversity to all stakeholders. Reviewing staff performances through appraisal against organisational equality and diversity set of objectives and strategy on an annual basis. Monitoring and reviewing through staff surveys, employee networks and forums are some ways of involving and consulting the employees on some key issues affecting them as regards equality and diversity. This can also lead more comprehensive understanding of the needs and expectations of the staff. Conclusion: Leading an organisation committed to equality and diversity is a great challenge. Collaboration among all members in the workforce and even among the clients is necessary. Understanding equality legislation and putting them into easy to understand equality and diversity policies as well as strategies will ensure good practice. There is a need in creating different committees responsible for the different aspects of promoting equality and diversity. Since equality issues are very much related with government legislation, it is imperative to update the knowledge of legislation against discrimination. However, Neil Thompson in his book People Skills (2002) affirms that legal compliance is not enough but rather developing a culture where people in the workforce are more aware of the significance of diversity and do take personal responsibility to develop this sensitivity. There is a risk of alienating people if one does not learn about others perspective and life experiences. A co-recipient of the 1998 Nobel Peace Price with David Trimble, John Hume, says, Difference is of the essence of humanity. Difference is an accident of birth and it should therefore never be the source of hatred or conflict. The answer to difference is to respect it. Therein lies a most fundamental principle of peace: respect for diversity. Managing organisational equality and diversity can be a very complex task but an effort to good practice is possible if all are motivated to be involved and engaged. This paper is limited in scope in many aspects for it does not document detail accounts of the necessary processes as regards specific aspects of equality and diversity. It is recommended that it is useful to create different committees in the organisation to work on an in-depth study of the different aspects of equality and its concrete application.

Internal Communication and Organizational Changes

Internal Communication and Organizational Changes Internal Communications and Organizational Changes Budi Santoso Introduction Institutional changes are unavoidable. It happens to any kinds of organizations; no matter how stiff the structure is (we can take military institution as a sample). One significant factor that holds important role in the process of change is communication. Change, however, requires communication supports, not only formal but also informal. When interaction and social doings among leaders and staffs within organizations has to be established according to the needs of change, communication about this is necessary (Vos and Schoemaker, 2001, p. 101). Therefore, internal communications holds a vital role to make a desired change successful. The basic idea of this is that internal communication’s role ranges from communicating to stimulating the process of change (Vos and Schoemaker, 2001, p. 100). In this paper, writer should focus on one of internal communications functions, namely, communicating the facts of the intended change to the inside stakeholders. The reason for this is that changes can possibly create a lack of clarity and uncertainty amongst inside stakeholders (Vos and Schoemaker, 2001), hence the need for information is relatively large. More importantly, to communicate the change to staff and employees is a significant initial phase within the whole process of change. Organizations, as stated by Vos and Schoemaker (2001), are basically based on collaboration (p. 81). All sections are interconnected, and by that, are interdependent. All parts are directed to involve in mutual cooperation to realize or achieve organizations’ goals which are usually manifested in their missions. The output of mutual cooperation among all segments is based on the quality of internal communication which takes place. Organizational structure cannot obviously be separated from internal communication as it, essentially, is resulted from communication process that happened continuously within an organization. Structures save us time and trouble, while they help us build on past experience (Cheney et al, 2004, p. 20). However, the climate of internal communication of an organization should actually be developed from symmetrical systems of communication. In this paper, I try to explain how the organizational structure regulates internal communication climate in organizations, as the way in which people communicate depends strongly on the nature of organization (Vos and Schoemaker, 2001), by giving reasonable arguments which I elaborated from several sources. Organizational Structure Cheney et al (2004) symbolized structure of organization as a skyscraper: a tall building with many rooms and main parts, such as pillars or roofs, which are used to hold the whole divisions to stand up. The main part of organizations, then, is the communication atmosphere which colors the works spirit of all manpower to give their ideas, energy and services for the sake of their organizations. Online business dictionary (2007) defined organizational structure as formal and informal Framework of policies and rules, within which an organization arranges its lines of authority and communications, and allocates rights and duties. Organizational structure shapes the manner and degree to which roles, power, and responsibilities are delegated, controlled, and coordinated, and how information flows between levels of management. Structure is aimed to give shape and direction to internal communication activities that take place, whether it is vertical or horizontal. On the other hand, type of structure determines coordination and cooperation process within organizations. Internal communication is vital if an organization is to function properly (Vos and Schoemaker, 2001). Internal communication climate and structure of organization Grunig, in his writing Systems of Internal Communication (1992), quoted Schneider (1985), wrote that the concept of communication climate came from organizational psychology. It refers to a psychological atmosphere in organization like warm, tolerant, and participative. The values of communication climate can cover some features such as consistency, credibility, trust, openness, accuracy and frequent communication. However, there are also negative senses such as intolerant, rigid or imbalanced communication atmosphere that could result in ineffectiveness in organizations. Effendy (1983, in Ruslan, 2007) internal communication which exists in organization can be categorized in three. First is vertical communication. This kind of communication is centered on two ways aspect. Downward and upward communications principally are manifestation of vertical communication. Nonetheless, in downward style, management stands the instruction, information, explanation, or delegation to person in charge in the units or their subordinates. In upward, subordinates give reports, suggestions, or even complaints to their direct managers. Second is horizontal communication. This sort of communication takes place amongst ordinary employees or staffs, or managers in the same level. Cross communication can also be come about in horizontal communication. Presently, structure of organizations has massively been developed. The most common and traditional type, bureaucracy where most decisions are centralized, has no longer been the one and only, even though some big business and governmental offices still use it. The terminologies such as boundaryless or virtual organizations have been popular amidst organizational scholars and adopted by many organizations. Some high-tech firms in Silicon Valley, USA, for instance, have been organizing themselves to implement a relatively flat structure (Cheney et al, 2004), where the decision making power is distributed and the divisions have varying degrees of autonomy. Flat structure is often used by organizations where their works are fundamentally about new ideas (Cheney et al, 2004). This happens as a result to cut off the stagnation in communication flows within the organizations and to drive a favorable work atmosphere. Vos and Schoemaker (2001) confirm this by saying that structure offers a framework for the processes occurring in organizations. The differentiation and specialization in organizations as described in units, or departments may probably be potential to induce unclear communication processes, particularly in big organizations or corporations who applies rigid bureaucratic model. Specialization, in other words, may mystify and exclude other departments’ staffs since each has its own language or jargon. Organizations with many divisions or levels will be likely to have more basic problems in their internal communication compared to organizations who adopt simple structure, if procedures and guidelines are not established in good order. This means that inconsistency in performing the guidelines, for instance, may emerge unclear job responsibilities and, in turn, can lead to significant communication problems. More divisions, levels or employees, of course, will cause extra managerial efforts to reach mutual relationships to get common sense in reaching organizations’ ends. Vos and Schoemaker described this condition by stating that communication problems about who is doing what can originate in problems of the structure (2001, p. 96). Simply saying, flat and fluid organizational structure may give leaders more chances to interact informally with their subordinates to get feedback or to give constructive motivation. Motivation, as one important factor to achieve work quality, can be improved by the way leaders communicate. Leaders may increase their credibility before the employees by, perhaps, showing them their trustworthiness, openness and appreciation. In some extent, these characters can raise employee’s motivation to improve their job performance as well as to experience job satisfaction. Writer tried not to say that flexible or simple structures are better than conventional ones, as they have their own strength and weakness. However, the type or size of organization which can be drawn up from its structure undeniably also affects the way internal communications carried out and determines the quantity and quality of it. Military institutions, for example, may not have fluid and informal structure since their philosophy is based on chain of commands and thus, centralized. If an army adopts fluid structure, it can even jeopardize its internal communication since there is a solid system in rank stratification. Communicating the Change Internal communications is required not only to let members of organization know about the change which is going to take place but also to keep the process of it running properly. Cheney, Christensen, Zorn, Ganesh (2004) stated that communication is the means by which change is implemented, as implementers negotiate plans, announce changes (p. 339). To communicate the facts about the desired change to inside stakeholders, in this case shareholders, staff and workforce calls for good strategies. Excellent internal communications plans and actions are needed to result in less-turbulent reaction of the insiders. It is a common thing that not everyone in organization becomes aware or even expects changes. And yet, as told by Cheney et al (2004), change is considered successful if it is accepted by key stakeholders rather than rejected; is compatible between the intended use of designer and the actual use of user; and give benefit to the organizations as well. The prominent key of announcing the intended change is based on how to handle the flows of information regarding the change itself. Vos and Schoemaker underlined that Information about change should be managed well and provided timely to prevent rumours (Vos and Schoemaker, 2001, p. 110). This entails the need that inside stakeholders would better receive the information from the management directly and at the first place, not from external parties such as media or their counterparts from other organizations. The facts should be communicated as clear and concise as possible to reduce uncertainty and anxiety among them. Furthermore, management should consider the possibility of messages may not be heard or be met with cynicism of the stakeholders. Mental noise may stop people from receiving messages. Practical ways to support the change It is crucial that management classifies and selects message delivery methods which suit the circumstances and the need of the receivers by conveying the information constantly and frequently as well as using selective channels that fit to types of target stakeholders. For instance, if the change is large-scale and will relatively give profound impact to most frontline employees, like downsizing or outsourcing, it is much better that the top executives not to directly communicate this to them. It will be more appropriate to delegate this task to frontline supervisors as frontline employees usually do not trust top executives (Cheney et al, 2004, p. 331). Frontline supervisors may have closer and more emotional relationship with frontline employees than those at middle or top management. Trust is usually built on intense, direct interaction. Basically, management can communicate the change through multiple channels, including speaking, writing, video, training, focus groups, bulletin boards, Intranets, and more. Again, it always depends on the kinds of changes. For example, management can apply internal media like bulletin boards or intranet as well to introduce a new design for corporate newsletter. Using generally accessible internal media to announce a small-scale change seems to be better than personal ones as this can save money and energy. This means that organization treats all stakeholders (staff and workforce) equally to give everyone fair notice of the change (Cheney et al, 2004, 332). Especially to shareholders, personal approach or media like individual calls or special meeting may be more effective as they own the organization and their claim on organizational resources is often considered superior to the claims of other inside stakeholders (Jones, 2004, p. 32). Persuading those who do not accept (opponents) or are still floating (potential promoters and hidden opponents) concerning the change is included in communicating stage. It is very possible that management will get resistance from shareholders, staff and employees who feel uneasy. They may think that the change will bring uncertainty to their future and may threaten their positions (some kinds of changes like downsizing or restructuring will, indeed, threaten some people). Basically, rejection and uncertainty could also be possible as a result of lack of information about the change itself. To cope with it, management can arrange a kind of meeting, for instance, small group gathering, and invite this group or its representatives to talk over about the change by giving clear and comprehensive understanding about it. On the other hand, in persuading the resistance, negotiation may appear to be a wise way to compromise with the existing interests. At this stage, the planner should stimu late the process of change by providing transparency. Communicating the change also includes facilitating the process of change by giving appropriate trainings or exercises to keep the change in line with the programmed procedures. Facilitating the change is directed to provide more information through education for the involved stakeholders to strengthen their knowledge and skills related to the change. In this stage, getting and providing regular feedback and updates will be useful. It is important for executives and managers to know what sorts of responds emerge, such as acceptance, commitment, and productivity (Cheney et al, 2004, p 330). Taking feedback is not a linear process which is conducted only at the end of the intended change. It is actually a circular process that covers the whole phase of the change. For instance, an input from employee about the new-adopted administration filing system may force a reconsideration of the original formulation. By getting feedback, management can measure the ongoing process and do improveme nts if needed. Conclusion As a summary, writer finds out that in order to achieve successful desired change, organization should be able to constitute applicable communication plan to announce the change to their inside stakeholders. Well-planned strategy mitigates chances that the change will be rejected by inside stakeholders. Proper action will ultimately increase the organisation’s ability to get and take feedback effectively. Writer also comes to a conclusion that structure of organization really affects the climate of internal communication. On my perspective, today’s organizations need to have more fluid and flexible structure in order to have clearer and transparent communication flows. But, I believe that organizational structure is not the only thing involved as there are some other significant factors like culture or economic reasons which also have to be taken into account. However, we should remember that based on the fact, 90 per cent of intended change were not suitable with the expectation (Becht, 2008). This implicates that actually the successful change is not merely determined by the methods it is communicated. The current internal communications climate in the organization may possibly affect the successful of the change. Bibliography Becht, Agaath. 2008. Presentation on Change management, presented on January, 17 2008. The Hague: The Hague University. Cheney, George. Christensen, LT. Zorn, JR, TE. Ganesh, Shiv. 2004. Organizational Communication in Age of Globalization: Issues, Reflection, Practices. Illinois: Waveland Press, Inc. Jones, Gareth R. 2004. Organizational Theory, Design, and Change (4th Edition). NJ: Prentice Hall Vos, Marieta. Schoemaker, Henny. 2001. Integrated Communication: Concern, Internal and Marketing Communication (2nd Edition). Utrecht: LEMMA Publishers Organizational Structure. (2008, January 10). BusinessDictionary.com, The free online business dictionary. Retrieved January 10, 2008, from Business Dictionary Website: http://www.businessdictionary.com/definition/organizational-structure.html *Dosen PNSDpk Kopertis II Palembang