The Battle Between God And Science - 1610 Words

The Battle Between God and Science When children are little they ask simple questions like â€Å"Why is the sky blue?†, but as they grow older they ask tougher questions like â€Å"Does God exist?† and if so â€Å"Why have I never seen him?† Parents easily brush these questions off with â€Å"You don’t have to see him to know he exists†, but that only makes the child more frustrated. That’s where parents are wrong though in order to believe then God must be seen; it’s the only logical way that people understand things. That’s where the science of it all comes into play. Evolution is an analytical conclusion to how the world began and developed to become what it is today, gives people a general idea where they derived from, and physical evidence that proves†¦show more content†¦Birds that are born in warmer climates have a thinner lining of feathers so they can be cooler, and people born in colder climates are considered to have thicker skin in order to survive. Who does this? God; is he the one that says â€Å"I’m going to make those northerners warm, and those southerners cool,† and if so, then why not change the entire climate instead of changing the people to fit the climate? Why would God create man for the pure fact that his creation not be able to survive the environment? There is no common sense in that. â€Å"†¦evidence that makes it a fact partly is fossil evidence partly comparative evidence looking at modern species and comparing their bones, their organ structures generally, especially their genes at a molecular level; this is extremely persuasive and powerful evidence† (Dawkins). From fossils it can be determined how long something has been dead, along with the depth of their positions, a scientist can determine how long those bones have been in the earth. Where the fossil was found can also help determine genealogy of the species. Earlier this year a jawbone of the species called â€Å"Homo† was found along the sands in Ethiopia. Said fossil is supposed to be â€Å"approximately 2.8 million years old†. With that being said, if the world was supposedly created 6,000 years ago, then how could such a thing exist? It couldn’t. â€Å"When you understand anything†¦the Earth is patently

Solving The Foreclosure Crisis Two Solutions Essay

It does not take much attention focused at the media to see that our great nation is struggling economically. One of the major contributors to this current economic meltdown is the rapid increase in foreclosures across the country. The country’s immense housing crisis can be addressed by referring to not only the accumulating irresponsibility of the individual American loan borrower, but also the growth of greed at the corporate level which led to the financial market’s negligence. To stop the spread of this issue we should look at closer government watch of the market and specifically focus on consumer education. The Quagmire What is foreclosure? Well it is actually a simple concept: foreclosure occurs when people default on their†¦show more content†¦This degeneration of restriction on giving out loans created an environment where lenders were no longer interested in income or assets of clients, just a credit score. This allowed for nearly any yahoo to be eligible for loans. It would be as if we lowered the driving age to nine so that the auto industry could increase its sales; any sane person can see the possible horrors that could occur. When individuals request a loan to purchase a home they sometimes do so without a good strategy. Moving forward with such complex and shortsighted decisions without any financial planning can result in catastrophe for these people. Say average Joe has just graduated from college and has worked a couple of years. He believes he is now ready to buy a home. Without any experience in the matter he looks for guidance from a financial advisor, for example his banker, who has his or her own industry’s best interests in mind. Obviously some common sense should be played out through Joe’s mind about looking ahead in the future and weighing his projected possibilities and truly getting a grasp of his financial capacity. However, is it fair to put all the blame on average Joe who has no idea about how important the issue of buying a home is? This question is relevant especiallyShow MoreRelatedSolving The Foreclosure Crisis Essay987 Words   |  4 PagesIt is a well know fact that the world is in a financial crisis which has resulted in the foreclosure crisis. This is a problem that can not be resolved by the government alone. If the government continues to hand out bail out money to businesses trying to help them avoid bankruptcy or from going out of business the national debt will continue to increase. The national debt will have to someday be paid off and if the government continues to borrow money the result will be higher income taxes paidRead MoreIt Takes an Entire Nation to Solve an Economic Crisis Essay example1229 Words   |  5 PagesEntire Nation to Solve an Economic Crisis The foreclosure crisis is genuine and terrifying for what it could mean for America’s economic future. Home foreclosure may result from unemployment, excessive and unexpected medical costs and family problems. These issues are more chronic than they are acute and so it is impossible to say that there is a quick fix or a single solution to solving the foreclosure crisis. While some individuals want to wait out the crisis and let it fix itself, I believeRead MoreSolving the Foreclosure Crisis in Low-Income Neighborhoods Essay1168 Words   |  5 PagesIn cities across the United States, the ongoing foreclosure crisis has caused the rapid spread of urban blight. The proliferation of foreclosed properties has consequences far beyond the hardships encountered by families facing foreclosure. Rising crime, unstable neighborhoods, and local budget problems are but a few of the external effects created by an overabundance of foreclosed property. Dealing with such property require s a two-faceted approach by local governments that focuses on acquiringRead MoreHow to Solve the Foreclosure Crisis1146 Words   |  5 PagesHow to Solve the Foreclosure Crisis An important step in solving the foreclosure crisis is to provide assistance to mortgagees in making the monthly loan payments; this assistance should be in place before the first loan payment is due. One solution in providing assistance, which would not require any additional governmental funds to be spent, would be a mandatory mortgage equity accelerator program for every new loan written. A mortgage equity enhancement program allows a thirty year mortgageRead MoreEssay about How to Solve the Foreclosure Crisis1588 Words   |  7 Pagesproperty values of surrounding homes and neighborhoods. Many of these homes became foreclosures because the buyers could not afford the payments. This inadvertently ruins not only their credit scores, but also ruins the chance of owning a home in the future. This results in crushing families hopes of achieving the American dream of home ownership. The flip side of this crisis is the affect that these foreclosures are having on the financial institutions. An investment that does not return any capitalRead MorePromoting Responsibility in Lending: An End to Foreclosed Homes1009 Words   |  5 Pagesin crime, borrowing money, or the loss of jobs. One of the most devastating effects of the economic problems we are facing is the one directly related to their cause: the foreclosure crisis. More than 2.7 million homes have been foreclosed since 2007, and the number continues to climb. One of the first steps to solving the crisis is identifying how it started. During the last decade, people across America were encouraged to obtain mortgage loans and become home owners, rather than renters. UnfortunatelyRead MoreAn Integrated Solution to the Foreclosure Crisis Essay2100 Words   |  9 PagesForeclosure. Only recently has the term become a buzz word among the American public and various media. The crisis that has enveloped the United States has initiated widespread questioning of the very financial systems in which the American innovators have grown to prosper. Although the foreclosure crisis is often viewed as a product of greedy financial institutions, causation cannot be distilled to individual constituencies; further regulation on various components of the crisis can develop theRead MoreSolving the Foreclosure Crisis 1107 Words   |  5 PagesSolving the foreclosure crisis is not an easy quest. In order to solve the crisis, it will take everyone getting involved. The banks and other lenders need to be willing to work with people who have been in their homes and need to have their loans restructured or refinanced. There should not be any more QUICK FIXES. Too many of the lending institutions are trying to put a bandage on an open wound. Instead of working with the homeowners, they are willing to put the residents out of the homes and thinkRead MoreEssay on Foreclosure Crisis In America1084 Words   |  5 P agesIt is evident that the housing deficit is just a layer of the many problems we are suffering from during the hard times in our economy. Foreclosure is indeed a horrific word that is haunting homeowners across the US. Because of the situation in the current economy, millions of Americans have been plagued by foreclosing on their homes and are left to find new location for themselves and their families to live. Recently in Detroit, with the efforts to negate the current standingsRead MoreProposed Solutions to the Foreclosure Crisis in America Essay example1755 Words   |  8 PagesForeclosure, the process of claiming the defaulted property to cover the cost of an unpaid debt, has hit America like a tidal wave. Considered to be a crisis and a major factor in the poor economic situation of today, there is no doubt that the current state of the housing market and the influx in foreclosures across the nation has had a dire impact on the American economy since the beginning of 2007. Strategies, policies, action plans, and all other means of organizing a recovery have been attempted

The First Miracle by Jeffery Archer Essay Example For Students

The First Miracle by Jeffery Archer Essay Turkey, Santa and presents are just a few of the things we associate with Christmas. There are also many stories that have been written about or set around Christmas-We have read three: The First Miracle by Jeffery Archer, Memories Of Christmas by Dylan Thomas and A Christmas Carol by Charles Dickens. This is a summary of what these particular stories are about. The First Miracle is about a young boy in roman times, living with his mother and father in Bethlehem, He goes to the market to do some shopping and on his way home he witnesses the birth of Jesus. When he gets home he experiences a miracle when his dad beats him because he doesnt believe the boys story, the boy is completely unharmed. Memories Of Christmas is a collection of Dylan Thomas own Christmas memories from when he was a child living in Wales all rolled into one slightly poem-like story. And A Christmas Carol is about a mean wealthy man called Scrooge who pays his workers badly and doesnt like Christmas at all until one night (Christmas eve) three ghosts appear to him as predicted by another ghost (his dead business partner) They show him the past, present and future Christmases of his family and friends and the progress of a small cripple boy Tiny Tim. Scrooge is so moved by this experience that he changes into a kind, generous man who enters into the spirit of Christmas. These stories are all similar in many ways, but also very different. They are all the same in that they are all about children and the role they play in their family. They all give out a message of some sort: Dylan Thomas ,The magic that children feel at Christmas. Jeffery Archer, The miracle of Jesus birth and that Christianity is for everybody. And Charles Dickens, that bad people can change and that Christmas is for the rich and the poor. They are all very different in the way they are written. This is because of the way and in what period the author was brought up and also the motivation of the authors is clearly different. Jeffery Archer is simply cashing in on Christmas but also giving a message at the same time. Dylan Thomas is the want to share his happy memories with everyone and to make them happy. Charles Dickens is using Christmas as a lively happy atmosphere to give his story the right feel and to get his message across more easily.

Man in Space

For many years, man has always been interested in exploring the space. This is evidenced by many fictional scientific stories about the space that have been written. However, he has not made significant success in this endeavor. The greatest success that has been achieved is travelling to the moon in recent decades.Advertising We will write a custom essay sample on Man in Space – Norm Thagard specifically for you for only $16.05 $11/page Learn More Man continues to make space travel attempts through advanced technology with the intention of exploring the space. The first attempt he made to travel to the space which was a joint effort between the Soviet Union and America took place in 1975. This project popularly known as Apollo test project was intended at testing the ability of the two countries to manage future space journeys (Nasa, n.d). Russia and America worked together since 1993 to facilitate space travel by man. Space travel equipments beg an making their trips to Russian stations in 1994. Norm Thagard was historically recognized as the first American astronaut to reside in Russia. Together with his seven colleagues, he joined other astronauts from Russia to work in an orbiting laboratory in Russia. This endeavor gave them enough experience that saw the development of space stations with international recognition. In 1998, the stations began developing in-orbit technology which was followed by constant staffing. These developments facilitated space travel greatly (Nasa, n.d). Most of the people who took part in space travel used different technologies such as nuclear propulsion technology. This was a preferable choice of technology because of its reliability and flexibility in long distance space travel. It was also preferable because it was cheaper when compared with other forms of technology such as chemical rockets. During space travel, man required certain domestic needs to be met and this made the development of modern technology important. The first technology development in space travel was associated with the Apollo project. This was the first space travel intended at placing man on the moon. This project was an important one and led to the development of different technologies. It expanded the knowledge of man regarding space travel (Nasa, n.d). During space travel, man required food since without food there would be no survival. As a result, the first technology used by man to prevent food from going bad during space travel was freeze drying. This technology was initially developed during the Second World War to preserve plasma. It involved freezing the food, a process that removed most of the moisture from it. The foods preserved used this technology included foods like meat, peas and liquids.Advertising Looking for essay on other technology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The second technology used in space travel was the use of cordless power tools. While in space, astronauts were supposed to carry out different tasks in their quest to gather scientific information. It was therefore not possible for them to gather this information by using traditional or power tools. Traditional tools could not provide much assistance while power tools presented limitations because of their cords. The use of cordless power tools proved to be very useful for the astronauts (Bryson, 2010). The third type of technology used in space travel was MRI and CAT technologies. The initial space travels were intended at identifying the most suitable grounds to land when man travelled to the moon. For this to be accomplished there was the need to have the right equipment to take space photographs. This technology was used by man during space travel to develop computer aided topography. It was also used to develop magnetic resonance imaging. References Bryson, B. (2010). A Short History Of Nearly Everything. New York: Transworld. Nas a. (n.d). Space Shuttle. Retrieved from https://www.nasa.gov/mission_pages/shuttle/sts1/gagarin_anniversary.html This essay on Man in Space – Norm Thagard was written and submitted by user Teagan Cantrell to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Follow who

Follow who Follow who - a review on Formation Essay Follow who? – A review on Wang Qingsong’s artwork at White Rabbit Gallery If you are a contemporary art lover, I bet you know about the White Rabbit Collection, which has impressive collections of contemporary Chinese art. And if you happen to be a chinese like me, then you will not miss the Gallery’s 10th exhibition - Reformation . Here I am standing in front of a 3-metres wide staged photograph called ‘Follow You’ by Chinese contemporary artist Wang Qingsong known for his large-scale photographs which explore the political, social and cultural issues of a rapidly changing China. He often hires ‘actors’ and construct sets in film studios like a film director. The theme of his photographs is often characteristically surreal and sarcastic, revealing China’s obsession with progress and the losses in this process. Looking at this photograph, I had this funny feeling that I could find myself sitting in this classroom among those students with heads down – sleeping. The rolls of rolls of students make a jam packed figures landscape. Piles and piles of books heavily sit on the desks companied with Coke bottles. Empty slogans densely fill up the walls. The only person not comatose is grey-bearded scholar-like the artist himself, who needs a drip to stay awake ironically. You m ay wonder what’s in the artist’s mind at that moment. My funny feeling disappeared and I started feeling exhausted, stressed and terribly sad. I often chat to my friends in China, most of them are my classmates from schools and university back in China long time ago. From our conversations about their daily lives, I understand as an ordinary person living in China, what challenge, frustration and even anger they are enduring nowadays. I heard stories of children in China suffer serious stress from as young as 6 years old . Students do all the study for one and only one reason: to get a high score on the university entry exam. And one of my schoolmates told me half-jokingly that after studied Environmental Protection for 4 years and graduated from university 20 years ago, he hasn’t done a single deal about

Words in the Struct Family

Words in the Struct Family Words in the Struct Family Words in the Struct Family By Mark Nichol The Latin source of the element struct, the basis of structure and other words pertaining to literal and figurative building and unbuilding, is also the root of a couple of unexpected words. The root word in common is struere, meaning â€Å"arrange,† â€Å"build,† or â€Å"pile.† Words based on structure, which functions both as a noun meaning â€Å"building† or â€Å"something constructed† and as a verb meaning â€Å"build† or â€Å"organize,† include the adjectives structural and structured, the adverb structurally, and the noun structuralism, which pertains to several distinct methods or movements in anthropology, linguistics, and psychology. (The rare noun structuration pertains more pragmatically to the interrelationship of components.) From the latter word comes the forms structuralist, structuralization, structuralize, structuralized, and structuralistically. Words consisting of a prefix attached to struct and the element -ion include construction and its antonym destruction, as well as instruction and obstruction. The qualitative adjectival forms for these words replace -ion with -ive (instruction also has a quantitative adjectival form ending in -al), and the adverbial forms append -ly. Noun forms pertaining to the quality of the construction, destruction, instruction, or obstruction attach -ness to the adjectival form. Alone among the four terms, destruction has an irregular verb: destroy (from the Old French verb destruire). One who destroys is a destroyer, but that word typically refers not to a person but to a thing- a particular type of warship, originally called a torpedo boat destroyer. (There is also a type called a destroyer escort, designed to protect other vessels against submarines.) The verb destruct was introduced by back-formation a few hundred years ago but has died out except in rocketry (referring to deliberate destruction of a malfunctioning launched rocket) and in the related terms auto-destruct and self-destruct, which are synonyms. Construct, instruct, and obstruct are the verb forms for the other words. The capacity of something to be constructed, destroyed, or instructed is described with constructability (and its adjectival form constructable) and so on, although the spelling of destruct’s appendages are -ible and -ibility; obstruct did not acquire these forms with either spelling. (In addition, of the four nouns and adjectives, only those based on destruct have antonyms formed by adding the prefix in-.) The noun form instructor is common, but the equivalents for the other three words are rare. The suffixes -ist and -ism, meanwhile, can be applied to construction and the equivalent nouns to refer to various philosophies. In computer technology, the terms macroinstruction and microinstruction refer to multiple or single instructions for coding; the former term is abbreviated to macro, but micro does not seem to have been adopted to apply to the latter term. Two words whose kinship with the struct family is not immediately apparent are construe (from the Latin term construere, meaning â€Å"relate grammatically†), which means â€Å"make clear† or â€Å"interpret,† and misconstrue, which means â€Å"misunderstand† and is therefore not an antonym. Construable describes something that can be construed, and construal is the act of construing something. (Misconstrue has equivalent forms.) A term with an even more effective disguise is industry, which in its Latin form, indostruus, means â€Å"diligent† but now usually pertains to labor applied to the creation of products or to classes of businesses (such as the motion picture industry) with products in common. The adjectives industrial and industrious differ in that the former, in the sense of â€Å"manufacturing,† is neutral and the latter refers, in the sense of â€Å"diligence,† to the quality of industry. Either form takes the adverbial ending -ly, but only the latter is the basis of a noun ending in -ness. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Dialogue Dos and Don'ts50 Latin Phrases You Should Know30 Words Invented by Shakespeare

Business report Research Paper Example | Topics and Well Written Essays - 1750 words

Business report - Research Paper Example Business report In the present day scenario, the hospitality, leisure and tourism industry of the world is experiencing immense growth owing to augmenting demand from the customers towards the facilities served by this particular industry. The industry is precisely explained as one of the major service industries that offer wide range of services like lodging, restaurant facilities, theme park benefits and transportation facilities among others, to a wide range of customers. Correspondingly, maintaining high level of integrity and delivering due significance towards the level of employee commitment is also crucial in order to obtain overall business efficiency. 1.0. Background Considering the chances witnessed in the modern era, it can be argued that the immense growth of the hospitality and the tourism industry has been stimulated largely due to the increasing number of people getting attracted towards the wide range of services offered by the participating companies. Notably, maint aining a balance between the quality and quantity of services in the hospitality industry often raise to be a noteworthy challenge, which in turn requires effective organisational leadership practices. Implementation of this particular approach is often argued as an important aspect for the long term sustainability of the industry (Laws, 2004). Aim of the Report. The aim of this report will to evaluate the importance of customer service in the hospitality, leisure and tourism industry around the world and the corresponding components that tend to influence the strategic effectives of its practices in this regard. Accordingly, the paper will recommended for the future approach that the participant companies should undertake with regard to providing effective and integrated customer services in this particular industry. 2.0. Discussion Customers are widely considered as the key attribute of any form of business, especially in the present day context, where the performance of the busin ess is entirely dependent on the behaviour of the customers. However, the importance of customers in the hospitality, leisure and tourism industry resides to a higher level owing to the fact that it is a service industry and also due to the reason that customer retention by ensuring maximum customer satisfaction is the key to sustainability in the industry structure. Providing services to the customers and that too in an efficient and dedicated manner is the core success factor for companies operating in this particular industry in today’s contemporary setting (Leland & Bailey, 2006). Customer Services. As described in the above section of the report, customers are the primary driving force in hospitality business in today’s contemporary world. According to the study of Leland & Bailey (2006), customer service is regarded to be a particular approach taken with the intention to ensure better customer satisfaction through effective and integrated service based business o perations. In precise, it is the assistance or the advice any business provides to its targeted customers on the purchase of services offered. Although the mechanism is not limited to the hospitality industry, it shall not be pious to state that the approach has its maximum significance in this particular

Small Business Enterprise in the UK Assignment Example | Topics and Well Written Essays - 2750 words

Small Business Enterprise in the UK - Assignment Example Here I am comparing my industry with some of the industries who are in same business and equal size and doing business in the same geographical area. With that, I will be discussing various performance measures and their advantages and disadvantages. Our company is facing some issues regarding turn over and irregularity among the employees. Recruitment is also having some problem in the plant. Worried managers are trying to handle the situation strategically. Their main concern is a hierarchy of the organization. Our company’s hierarchy is a very tall one. A number of responder in a tall structure is lesser here. This results in better opportunities for the superiors to monitor and supervise the activities of the subordinates (courses.jonesinternational.edu, n.d., p.185). The employees of the organization played no role in designing and running the production lines. Also, the organization followed the Taylorist style of production which refers to the mass production system. Th e Taylorist production approach was established by F.W.Taylor, who gave birth to Scientific Management. His school of thoughts is termed as Taylorism. According to it anything can be learned and taught. This theory treats the humans like machines and proposed that for the achieving higher production the management must eliminate inefficiency from its functioning. However, this theory completely neglects the usual complications that happen within a normal human being (Boyd, n.d). Taylorist production style supports the assembly line system where each worker performs the same task repetitively. Here the concept of division of labor was given significance and people started getting experienced in a certain domain while the rest of the production system remained unknown to them. To maintain the distance between management and employees a strict policy is there. Repetition of the task makes employees bore. Quality fall as a result and management worried. Then employees get threatened or scolded and employee turnover rises. The theories which were employed to channelize the changes within the organization made the Hawk Car Company eliminate the tall hierarchical structure and instead of that, they introduced Adhocracy. The adhocracy structure is characterized by dynamic and organic units which have limited standardization and formalization and is inclined toward decentralized decision making. These units are associated with the least routine task and lower vertical differentiation which encourages greater responsiveness and flexibility among the employees (Robbins and Mathew, 2009, pp 199- 200). The management also took vital steps towards training the employees in such a manner so that they can gain knowledge about the entire production system. The workers were provided with the opportunity to grow in their position by better performance. The new management style took great care of the employee’s personal lives too and helped them in solving those to the pos sible extent.

The Analysis of Pips Characteristics Essay Example for Free

The Analysis of Pips Characteristics Essay The Analysis of Pip’s Characteristics Great Expectations is a novel,written by Charles Dickens. Charles Dickens is one of the great novelists in Britain. Born in a poor family,Dickens gains a great popularity by producing many excellent novels and becomes rich in his life. The story tells that the growth process of Pip. Pip, a poor, uneducated boy, is suddenly told that he can achieve his great expectations one day. From that day on, he changes a lot both in thoughts and behaviors. He is ashamed of inferior people. However, when he knows who makes him rich and educated, he feels frustrated. After that, he experiences a lot and he leads a new life. The analysis of Pip’s chracteristics: 1. the childhood of Pip Pip lives in a poor family. His parents died when he is a baby. Pip is raised by his sister ¬Ã‚ ¬Ã¢â‚¬â€Miss Joe Gargery, a harsh and unkind woman. Miss Joe Gargery always gives less food than Pip really needs. What’s worse, she often beats Pip with a stick. Most people except Joe, is just like Pip’s sister—treating him badly. Joe ,a blacksmith and uneducated man, is a friend of Pip. Joe often help Pip and cares about Pip very much. Pip grows under the environment. But he is still innocent, kind boy. Once, Pip was afraid, but still helped a convict and brought him some food. 2. the adolescence of Pip (1)the period before Pip goes to London Pip is hired by Miss Havisham. Miss Havisham, an old lady with white hair, always wears the wedding dress which is yellow with years. She was cheated by a bad man—Compenson and doesn’t believe true love. She has an adopted girl—Estella, and mades her hurt other men, including Pip. After Estella’s leaving for France, Pip becomes Joe’s apprentice and learns to be a blacksmith and learns some wrings which is taught by Biddy. In this process, Pip has a desire to learn. He wants to be a gentleman. He thinks that only in that way can he match with Estella. (2)the period when Pip is in London One day, Pip is told he can go to London to achieve educations by an unknown man. Besides, he can get too much money in the future. He thinks his great expectations can come true. The people around him treat him politely, such as Mr. Pumberchook who didn’t like Pip and fawns on Pip. That makes Pip believe that being rich is good. When Pip is in London, he spends too much money on luxiries. Instead of being a true gentleman, he becomes snobbish and thinks money is almighty. He shows excessive adorations towards money. He even feels ashame of Joe, because Joy doesn’t read. 3. the period after Pip knows the truth One day, Magwitch, the convict Pip helped in his childhood, risks his life to meet Pip and tells Pip that it is Magwitch that helps Pip becomes what he is now. Pip feels surprised, frustrated and regretted. He doesn’t see any hope of his great expectations. However, he becomes a more pleasant man—a man who is happy to help others. He helps Herbert run a new business. He also helps Magwitch out of trouble, although Magwitch is caught by the police. On a whole, Pip becomes mature and kind. He knows what he really want and what he shoud do. 4. the causes of Pip’s characteristics (1)Environment affects Pip’s characteristics The surrounding people , their attitudes or behaviors affect Pip. When everyone is in the same position, either foolish or ignorant, he can realize nothing is wrong. Because he never knows that. But once he meets someone who is better or richer than him, he feels ashamed of himself. 2)Joe’s and Magwitch’s love revives Pip’s kindheartedness Joe always loves Pip no matter what position Pip is. Magwitch uses the money he earns in Australia by hard working to make Pip educated, only because Pip helped him long long ago. So, when Pip realizes love , not the other things ,is important, he becomes kindhearted. 5. the lesson from Pip The environment can affect people, but it is not crucial, if one can face up to the trouble and trys to change it and resolve it. What matters is that one knows what to do and what not to do. The future is within his own hands. True love can revolve love.

My Educational Philosophy :: Philosophy of Education Teaching

My Educational Philosophy The responsibilities that educators have in the education field is to teach our students the basic training skills needed to be successful in the future. As an educator I will be involved in classroom instruction, grading papers, taking attendance, planning lesson plans around activities, readings and projects that will not only teach, but also engage. Without engagement, students are not likely to have a positive learning experience. I will make sure that every child is envolved and no child is left behind. As an educator I will modify instructional methods by using a wide range of teaching styles for the academic achievement of all my students. I will seek the need to self-motive my students learning skills; explore their academic, cultural, and social needs, which makes these central to the classroom experience. As an educator I will help students understand, investigate, learn, and determine how the knowledge process influences in discipline. I will use teaching methods and materials to reduce student prejudice, and work to create a school culture that empowers all students especially those from minority groups. I will engage all students in learning which is a goal of mine. As an educator I am also a mentor, who is a trusted and experienced advisor that has direct interest in the development and education of another individual. I want to encourage and motivate my students as well as maintaining a constructive and caring manner towards their needs. As an educator I will be very social, orderliness, and practical. I enjoy helping others and appreciating their needs and values as an individual. I am very orderly, which I keep things in their proper place, which makes the classroom environment more flexible.

Factors Influencing Employer-Employee Relationship in Strategy Execution in Non-Govermental Organizations in Nairobi Kenya

FACTORS INFLUENCING EMPLOYER-EMPLOYEE RELATIONSHIP IN STRATEGY EXECUTION IN NON-GOVERMENTAL ORGANIZATIONS IN NAIROBI KENYA TABLE OF CONTENTS CHAPTER ONE3 1. 0 INTRODUCTION3 1. 1 Background of the Study3 1. 2 Statement of the Problem7 1. 3 Objectives of the Study8 1. 4 Research Questions8 1. 5 Importance of the Study9 1. 6 Limitations of the Study10 1. 7 Definition of Operational Terms10 1. 8 Chapter Summary10 CHAPTER TWO12 2. 0 LITERATURE REVIEW12 2. 1 Introduction12 2. 2 Approaches of Performance Appraisal12 2. 3 Effect of Performance Appraisal Accuracy on Staff Performance18 2. Effects of Employee Appraisal Feedback Management on Staff Performance24 2. 5 Effects of Appraisers’ Competence on Employee Performance26 2. 6 Conceptual Framework29 CHAPTER THREE31 3. 0 RESEARCH METHODOLOGY31 3. 1 Introduction31 3. 2 Research Design31 3. 3 Population and Sampling Design32 3. 4 Data Collection Methods34 3. 5 Research Procedures34 3. 6 Data Analysis Methods35 3. 7 Chapter Summary35 REF ERENCES37 CHAPTER ONE 1. 0INTRODUCTION 1. 1 Background of the Study Performance appraisals can mean different things to different people.In general, a Performance appraisal is defined as an evaluation of an employee’s job performance to measure how effectively this employee is performing at their job (Becton, Portis, & Schraeder, 2007). The traditional format of a performance appraisal is an employee meeting with their supervisor annually or twice a year to go over how well the employee is doing their job. Usually the company the employee is working for provides a form for the supervisor to fill out and go over with the employee. This form list goals and objectives of the company and how well the employee is meeting these.In modern times performance appraisal systems are increasingly being used in both public and private sector to evaluate the performance of employees. Appraisal, according to Smith, (2000), involves the identification of cause and effect relationships on whic h employment and labour policies are based or can be based and are a routine process that organizations use to evaluate their employees. It is a systematic assessment that is as objective as possible of an ongoing programme or policy, its design, implementation and results.Its aim is to appraise the relevance and fulfillment of objectives, efficiency, effectiveness, impact and sustainability. The appraisal systems usually involves evaluating performance based on the judgements and opinions of subordinates, peers, supervisors, other managers and even workers themselves (Jackson & Schuler 2003). An employee appraisal, performance review, or career development discussion is a method by which the job performance of an employee is evaluated in terms of quality, quantity, cost and time.Performance appraisal is also part of career development. Performance appraisals are regular reviews of employee performance within organizations. Performance appraisal as a process is seen as a key contrib utor to successful human resource management, as it is strongly related to organisational performance (Erdogan, 2002). Murphy and Cleveland (1995) believe that performance appraisals can help organizations in four ways. First, they can enhance the quality of organizational decisions, ranging from promotions, layoffs, compensation and transfers.Second, they can enhance the quality of individual decisions, ranging from career choices to decisions about where to direct one's time and effort. Third, they provide a set of tools for organizational diagnosis and development. Finally, performance appraisals can affect employees' views of and attachment to their organization. Performance appraisal is a tool of management that can lead to better communication, motivation and feedback (Stivers and Joyce, 2000). A common process for managing employees is the traditional practice of annual performance reviews.While these annual reviews have their shortcomings, companies around the globe continue to use them. However, to increase accuracy and to get a comprehensive and balanced feedback about employee performance, 360-degree feedback system is becoming more popular. In this system peers, subordinates and customers also do the appraisal. This is particularly relevant in the light of research, which has empirically proved that 360-degree feedback system improves employee performance significantly (Rai & Singh 2005).Performance appraisal is centrally managed by the human resource department in National Cereals and Produce Board. The aims of a performance appraisal are to give feedback on performance of employees, identify employee training needs, allocate rewards, forms a basis for personal decisions; salary increases, promotions, disciplinary actions, provide the opportunity for organizational diagnosis and development, facilitate communication between employee and administration and validate selection techniques and human resource policies to meet equal employment opportunit y requirements.Performance appraisal is an ongoing communication process between employees and supervisors. Supervisors should set expectations, monitor performance, and provide feedback to employees. By having this information, they will direct and develop employee performance by identifying training and development needs, correcting, and determining raises and promotions (Seldon, Ingraham, & Jacobson, 2001). Performance appraisal is evaluating employee’s current and past performance relative to his or her performance standards.Therefore, if performance appraisal is successfully carried out in an organization, the employees would be able to know how well they are performing and what is expected of them in future in terms of effort and task direction through an established plan for performance improvement Dessler (2005). To appreciate the purpose of performance appraisal one has to look at it from the different viewpoints of the employee and the organization.From the employee s view point, the purpose of performance appraisal is to enable the employee be guided on what is to be done and that he or she should receive a comprehensive feedback on how he or she performed. The employee also requires that the manager should help him or her improve on areas where gaps were identified in his or her performance and finally, expect to have appropriate recognition for good performance (NCPB Human Resource Policies and Procedures Issue 2010).From the organizations view point, one of the most important reasons for having a system of performance appraisal is to establish and uphold the principle of accountability. For decades, it has been known that one of the chief causes of organizational failure is non-alignment of responsibility and accountability. Non-alignment occurs where employees are given responsibilities and duties, but are not held accountable for the way in which the responsibilities and duties are performed (NCPB Human Resource Policies and Procedures Is sue 2010).The National Cereals and Produce Board which is the organization selected for this study is a body corporate that was established in 1985 under Cap. 338 of the Laws of Kenya. However, this organization has been in existence since 1939 when it was established by the then Colonial Government. The Board previously operated under diverse names which included West Kenya Maize Marketing Board, Maize Marketing and Control Board, Maize and Produce Board. It acquired its current name after the amalgamation of the Maize and Produce Board with the defunct Wheat Board in 1980 (NCPB Act, Cap 338).The Board’s main function over time has been to provide grain farmers with a marketing outlet, while at the same time it is charged with undertaking the food supply functions of the State. The Board trades in maize, wheat, beans and other scheduled produce such as millet, sorghum and rice. It also offers services like drying, grading, cleaning, pest control and storage of grain as well as weighing. Additionally, the Board offers for sale, such items like weighing scales, gunny bags, pesticides and tarpaulins.More recently the Board had engaged in the trading in farm inputs more specifically fertilizer with the aim of reducing the cost of production for the farmer and also diversify its products range to make it more profitable (NCPB Strategic Plan, 2009-2013). The organization has a network of 110 stations spread all over Kenya; in both the high potential agricultural areas like most parts of Rift Valley, Western and Central Provinces, as well as the low potential (food deficit) areas like North Eastern and parts of Eastern Provinces.The network is divided into six administrative regions which are Nairobi/Eastern, Northern, Coast, North Rift, South Rift, South Rift and Lake/Western (NCPB Strategic Plan 2009-13). The Board has since the early 1990’s been undergoing major restructuring and rationalization of its operations under the Civil Service Reform Progr amme. This included the downsizing of work force, with the objective of reducing its bloated staff strength to retain a leaner workforce, which could deliver the required services more efficiently and effectively.In a period of ten years (1993-2003), the Board released more than 70% of its total workforce through a Staff Voluntary Early Retirement Scheme and other methods of leaving. This reduced its staff strength from approximately 4,500 it had at the beginning of the retrenchment exercise to a mere 930 at the end of the exercise. The Board currently has an establishment of about 1020 employees falling under four broad categories, namely Senior Management (Job Group M and above), Middle Level Management (Job Group K-L), Supervisory Management (Job Group G-J) and Operatives (Job Group A-F) (NCPB Staff Establishment Audit Report, 2004).The organization has a fully-fledged Human Resource Department, which uses a detailed Resource Manual that contains policies and procedures that basi cally defines the relationship of the organization. The Board recognizes that human resource constitute its most assets, because people grow and develop over time and without them all the other resources (materials, money, methods and machines) will not be effectively utilized.According to the manual, Board’s Human Resources Management function is primarily concerned with the human relationship fields. It aims at bringing together and developing the human resource cohesive and an effective unit to complement all the other functions in the Board, while regard to the well being of the individual and groups of workers enabling them to make maximum contribution towards the successful attainment and sustenance of the Board’s corporate goals and objectives (NCPB Human Resource Policies and Procedures Issue, 2010).National Cereals and Produce Board has two forms of performance appraisals with the main one being carried out annually and involves the appraiser and the appraisee sitting together to review the latter’s performance in the preceding one year. They evaluate the extent to which the employee met the targets agreed upon at the beginning of the appraisal period.The other type of performance appraisal target employees on probation and those appointed to various higher capacities on trial basis and is conducted to determine their suitability or otherwise for confirmation on their respective positions (NCPB Human Resource Policies and Procedures Issue, 2010). 1. 2Statement of the Problem At an organizational level, the performance appraisal system impacts other HR systems as well as organizational strategy.Latham and Wexley (2001) assert that the effectiveness of an organization's performance appraisal system is a prerequisite for ensuring the success of its selection, training, and employee motivation practices. At a strategic level, the need for rapid and effective organizational change in today's dynamic social, economic, and political envi ronment requires that employees continually re-align their performance with the evolving goals and objectives of the organization (O'Donnell and Shields, 2002).The need to continually re-align performance characterizes many organizational departments which continue to struggle with getting their members to embrace the philosophy and practices that are geared at enhancing performance (Scrivner, 1995; Vinzant and Crothers, 1994). The organization since early 1990’s has been undergoing major restructuring and rationalization of its operations under the Civil Service Reform Programme. This included the downsizing of work force, with the objective of reducing its bloated staff strength to retain a leaner workforce, which could deliver the required services more efficiently and effectively.The Board has in a period of ten years (1993-2003), released more than 70% of its total workforce through a Staff Voluntary Early Retirement Scheme and other methods of leaving. This has reduced its staff strength from approximately 4,500 it had at the beginning of the retrenchment exercise to a mere 1020 at present. The organization has frozen recruitment except for professionals and replacement of essential employees which has led to the re-allocation of the duties that were earlier being performed by higher number of employees to fewer people.In order to enhance employee performance the Board introduced employee appraisal system was introduced in 2010. At National cereal and Produce board, performance appraisals have been conducted but they have faced many challenges. Instead of boosting staff performance, they have ended up frustrating staff until some have ended up leaving because of the high level of disatisfaction. NCPB has offices in several locations including Nairobi, Nakuru, Eldoret, Moisbridge, Kitale among other major town.In order to improve the effectiveness of performance appraisals, the organization has tried to apply different approaches of performance app raisals but the result has not been any different. The study seeks to investigate the effects of performance appraisal system on staff performance at National Cereals and Produce Board. 1. 3Objectives of the Study 1. 3. 1Broad Objective of the Study The broad objective of the study is to investigate the effects of performance appraisal systems on staff performance at the National Cereals and Produce Board. . Specific objectives 1. 3. 2. 1To determine the types of performance appraisal approaches used at the Kenya National Cereals and Produce Board. 1. 3. 2. 2To determine the effect of performance appraisal accuracy on staff performance at the National Cereals and Produce Board. 3. To establish the effects of employee appraisal feedback management on staff performance at the National Cereals and Produce Board. 4. To assess the effects of appraisers’ competence on employee performance at the National Cereals and Produce Board. . 4 Research Questions 1. What are the types of per formance appraisal approaches used at the Kenya National Cereals and Produce Board? 2. What are the effects of performance appraisal accuracy on staff performance at the National Cereals and Produce Board? 3. How does employee appraisal feedback management affect staff performance at the National Cereals and Produce Board? 4. How does appraisers’ competence affect employee performance at the National Cereals and Produce Board? Methods Population/SampleThe population in this research is all employees’ program participants, their supervisors, and management team. The sample for this research will be forty employees participants, 20 supervisors participants and 10 management participants and performance appraisal evaluators. Data Collection A survey will be used to collect all of the information for the research project. Surveys will be handed out to performance appraisal evaluators and turned in when the performance appraisal is complete to the researcher.Also, employees ’ participants and their supervisors’ participants and managers’ participants will complete surveys at semi-annual performance reviews. The surveys will be filled out at the end of the performance appraisal session and turned in to the research evaluator. Data Analysis Qualitative analysis will be used to analyze the open-ended questions on the survey. Common subjects and similarities will be examined to draw conclusions about the strengths and weaknesses of the performance appraisal. 1. 5Importance of the Study 1. 5. 1National Cereals and Produce BoardThe research will be of importance to the Board as it will advocate for the importance of performance appraisal in the organization and will enable the management of NCPB to come up with a streamlined performance appraisal system and at the same time communicate to employees what they are expected to do in order to achieve the organization corporate goals. 1. 5. 2Human Resource Department The results of the resear ch will enable the Human Resource Department to examine the existing performance appraisal system, highlight the main deficiencies affecting the system and point out possible ways of improvement.The system would then transform the employees into a hardworking and highly committed workforce that will enable the organization achieve its objectives efficiently and effectively and thus create a competitive advantage. 1. 5. 3Other Organizations Parastatals within the Ministry of Agriculture and other stakeholders in the grain sub-sector will use the research findings to improve their employee performance appraisal systems and the use of performance appraisal system as a management tool. The performance appraisal system will be a useful tool in complementing performance contracting currently used in all Government ffiliated offices. 1. 5. 4Future Researchers Future researchers will also be able to use the research findings as a benchmark to their research on performance appraisal system a nd its effects on staff performance. In addition, the findings of this study will serve as a source of reference in future research. The study will also suggest other areas where future researchers can further their knowledge. 1. 5Scope of Study The study will be carried out within the National Cereals and Produce Board Headquarters, Industrial Area, Nairobi. 1. 6Limitations of the Study 1. 6. Non response because of fear to reveal detailed information concerning the organization due to fear of exposing the weaknesses the organization is facing and the confidentiality of such information in terms of business practices. The researcher foresees a challenge in collecting the required data from the respondents. The respondents may fear giving information stating that the information requested may be used against them. To limit the effects of this limitation, the researcher will carry with her an introduction letter from the University confirming that the data requested will be used for academic purposes only. . 6. 2Lack of co-operation from some of the respondents for fear of victimization from their supervisors. 1. 6. 3 The researcher also foresees a challenge where the respondents are likely to give the ideal scenario instead of providing the situation they way it is now. This may affect research finding as it will distort the study findings. 1. 7 Definition of Operational Terms Respondents- the persons from whom information were sought in the study Public sector-the civil service and organizations operating under the State Corporations Act Appraisal-to evaluate or assess the worth of somethingPerformance -is the act of carrying out something Research-to make a detailed study or investigation of something 1. 8Chapter Summary This chapter covered introduction of the study where it discussed the key concepts in the study including performance appraisal and employee performance and how they relate to one another. It then provided statement of the problem where it d iscussed the importance of performance appraisals to organizations, what the situation is at the Kenya National Cereal and Produce Board and what the research gap for the study is.The chapter then presents the study objectives including main and specific before presenting the research questions. The chapter then presented the importance of the study, limitations of the study, definition of terms and chapter summary. REFERENCES Aswathapa, K. (2006). Human Resource Management and Personnel Management, 4th Edition, Tata McGraw-Hill Publishing Company Limited. Armstrong, M. (2006). A Handbook of Personnel Management Practice, 8th Edition, British Library Cataloguing in Publication Data, USA. Armstrong, M. and Stephens, T. (2005).A Handbook of Employee Reward Management and Practice, Kigan Page Limited, USA. Bannister, B. D. (1986) Performance Outcome Feedback and Attribution Feedback: Interactive Effects on Recipient Responses, Journal of Applied Psychology, Volume 71. Baron, R. A. (198 8) Negative Effects of Destructive Criticism: Impact on Conflict, Self-Efficacy, and Task Performance, Journal of Applied Psychology, Volume 73. Byars L. and Rue Leslie, W. (1997). Human Resource Management, 2nd Edition, Irwin/McGraw Hill Library of Congress Cataloguing in Publication Data, USA. Byars L. Lloyd and Rue W. Leslie, (2000).Human Resource Management, 6th Edition, New York: McGraw Hill. Casio W. (2003) Managing Human Resources: Productivity, Quality of Work Life, Profits, 6th Edition. New York: McGraw Hill. Cash M. (1993) Effective Management, CCH International Sydney. Cardy R. L. & Dobbins G. H. (1994) Performance Appraisal: Alternative Perspectives, South Western Publishing Company. Cincinnati, OH. Corbridge Marjorie and Pilbeam (1998) Employment Resourcing, London: Financial Times Management. Department of Human Resources of University, West Virginia (2004) Human Resources Policies and Administrative Procedures.Dessler, G. (2005) Human Resource Management. New Delhi: P rentice Hall. Dulewicz, V. (1989) Performance Appraisal and Counselling, John Wiley and Sons Limited, New York, USA. Erdogan B. (2002) Antecedents and consequences of Justice perceptions in performance appraisals. Human Resource Management Review, 12 (4). Flippo B. Edwin (1984). Essentials of Human Resource Management, MacGraw-Hill Company, New York. Graham H. T. (1989) Human Resource Management (sixth Edition), UK: Pitman Publishing Longman Group. Harris, D. M. & DeSimone. R. L. (1994) Human Resource Development, Dryden Press, Forth Worth.Jackson S. E. & Schuler R. S. (2003) Managing Human Resources through Strategic Partnerships (8th Edition) Manson, Ohio: Thomson –Southwestern. J. Mullins (2002) Organization Behaviour and Management, Seventh Edition, Prentice Hall; Publications, New Delhi India. Javitch David G. (2005) Appraising Employee Performance, in The Entrepreneur, March 2005. Lawrie, J. (1990) Prepare for Performance Appraisal, Personnel Journal, Volume 69. Longene cker, C. O. (1989) Truth or Consequences: Politics and Performance Appraisal, Business Horizons, Volume 32.Mugenda G. Abel and Mugenda M. Olive, (2003). Research Methods – Quantitative and Qualitative Approaches, 2nd Edition, Acts Press, Kenya. Nemoroff, W. F. & Wexley, K. N. (1979) An Exploration of the Relationships Between the Performance Feedback Interview Characteristics and Interview Outcomes as Perceived by Managers and Subordinates, Journal of Occupational Psychology, Volume 52. North, Archer. (2004) Performance Appraisal: Complete Online Guide, Archer North and Associates. Oberg W (2005). Making Performance Appraisal Relevant, 2nd Edition.Penny Hackett. (1979) Success in Management: Personnel, Kingston, Surrey: Kingston Polytechnic. Rai H. & Singh M. (2005) Mediating effects in the relationship between 360-degree Feedback and Employee Performance. Working Paper No. 2005-04-06. Rao P. Subba and Rao V. S. P. (1990) Personnel/Human Resource Management, New Delhi: Konark Publishers PVT Limited. Saleemi N. A. (2005). Personnel Management, 2nd Edition, N. A. Saleemi Printers, Nairobi, Kenya. San Joaquin County, Human Resources Division. (2002) Human Resources Handbook. Tripathi P. C. 1989) Personnel Management and Industrial Relations, India: Sultan Chand and Sons. To determine the types of performance appraisal approaches used at the Kenya National Cereals and Produce Board. To determine the effect of performance appraisal accuracy on staff performance at the National Cereals and Produce Board. To establish the effects of employee appraisal feedback management on staff performance at the National Cereals and Produce Board. To assess the effects of appraisers’ competence on employee performance at the National Cereals and Produce Board.

Beximco Textile’s Working Capital Management

Executive Summary This report is presenting the overall working capital management of BeximcoTextiles Limited. In this report all of the information is collected from secondary data. As, Primary data was too much confidential, the company didn’t disclose it to us. In this report the terms and conditions that we have learned in FIN 406 has implemented. In this report financial analysis and recommendations are given. Introduction part Company overview The Beximco Textiles Ltd. was incorporated in Bangladesh as a Public Ltd. Company with limited liability on 1994 & commenced commercial operation in 1995. The project was set up as a state of the art fabric weaving, dyeing & finishing facilities for production of high quality shirting fabric, unique wrinkle free fabric (Cortex-2000, cotra DP 3. 5 +) & other fabrics. BTL has an installed capacity of 288 high-speed air-jet looms in its weaving section & a high-tech dyeing & finishing section with a capacity of 100,000 yards of finished fabric per day. It is a member enterprise of the Beximco conglomerate. During the year the company produced and sold high quality shirting and other fabric and bringing forth all the latest in hard and soft technologies in weaving and finishing of fabric. It is the most modern composite mill in the region. They have leveraged Bangladesh's labor cost advantage ; export competitiveness to the maximum. Beximco Textiles Limited engages in manufacturing and marketing yarn, woven, knit, and denim fabrics in Bangladesh. The company offers yarn products, such as count, fiber, CVC, and TC yarn products; fabric products comprising solid dyed, yarn dyed, finishing, dobby designs, and yarn count products; and denim products. It also provides special yarn products consisting of plied yarn, fancy yarn, slub yarn, core spun, multi count, and multi twist products, as well as wrinkle-free products. The company was formerly known as Padma Textile Mills Limited and changed its name to Beximco Textiles Limited in 2006. Mission Each of our activities must benefit and add value to the common wealth of our society. We firmly believe that, in the final analysis we are accountable to each of the constituents with whom we interact; namely: our employees, our customers, our business associates, our fellow citizens and our shareholders. Purpose of this Study: This study has been designed in such a way that students are going to learn the in-depth knowledge about a company’s financial condition. The main purpose of this report is to reinforce the concept of financial policy of Beximco Textiles ltd. along with its all working capital ratios, short-term financing and long-term financing. etc. Overall, this study will help a finance student to familiar with the practical scenario. Limitation: The report is limited to the data that are available in the annual reports and in the website related to Beximco textiles. Primary data was not available as they didn’t disclose. Finally, we have used our own judgments in many ways from our Business Finance courses in order to simplify the research, evaluate, calculation and advising. Financial Analysis Working Capital of Beximco Textiles ltd. : Working capital is defined as current (expected to be consumed or converted into cash within one year) assets minus current liabilities. Working capital turnover indicates how efficiently the company generates revenue with its working capital. Year| Current Assets| Current Liabilities| Working Capital of particular year| 2006| 7572906611| 5961381357| 1605525254| 2007| 7881489387| 8058498925| -177009538| 2008| 7230982538| 7906937639| -675955101| 2009| 8677166758| 4834823994| 3842342764| 2010| 9031547621| 6944110703| 2087436918| Inventory: Inventories are carried at the lower of cost and net realizable value as prescribed by IAS 2:Inventories, cost is determined on weighted average cost basis. The cost of inventories comprises of expenditure incurred in the normal course of business in bringing the inventories to their present location and condition. Net realizable value is based on estimated selling price less any further costs expected to be incurred to make the sale. Beximco textile ltd. Holds 5 types of inventory: * Raw material inventory (Fibre, yarn, gray fabric, dyes ; chemicals) * Work in process inventory * Finished goods inventory * Packing materials * Stores and Spares Amount of inventory in five years: Year| Amount of inventory| 006| 3414768025| 2007| 3688016341| 2008| 2733063864| 2009| 2742675600| 2010| 2994596746| Accounts Receivable: Their accounts receivable are recognized at cost which is fair value of the consideration given for them. 5 years accounts receivable of Beximco Textile: Year| Amount of Accounts receivable| 2006| 3407687731| 2007| 3451582241| 2008| 3765912622| 2009| 4986086053| 2010| 5040220480| Current ratio: Year| Ratio| 2006| 1. 27| 2007| . 97| 2008| . 91| 2009| 1. 79| 2010| 1. 3| Illustration: Quick Ratio: Year| Ratio| 2006| . 69| 2007| . 52| 2008| . 56| 009| 1. 22| 2010| . 86| Illustration: Activity ratios: Working capital turnover: Year| ratio| 2006| 3. 23| 2007| -24. 11| 2008| -7. 04| 2009| 2. 04| 2010| 6. 98| Illustration: Working Capital Turnover Inventory Turnover: year| ratio| 2006| . 92| 2007| . 81| 2008| 1. 13| 2009| 1. 79| 2010| 3. 15| Illustration: Days of inventory on hand (DOH): Assuming that, Beximco Textile’s number of days in period is 360. Then the DOH would be: Year| DOH| 2006| 391. 30| 2007| 444. 44| 2008| 318. 58| 2009| 201. 11| 2010| 114. 29| | | | | Illustration: Receivable turnover: Year| ratio| 2006| 1. 52| 2007| 1. 23| 2008| 1. 26| 2009| 1. 57| 2010| 2. 89| Illustration: Days sales outstanding(DSO): Year| Ratio| 2006| 235. 85| 2007| 291. 20| 2008| 284. 80| 2009| 228. 19| 2010| 124. 51| | | Illustration: Cash conversion cycle: (Inventory conversion period+ Receivables conversion period)-Payables conversion period Year| CCC| 2006| 523. 12| 2007| 594. 16| 2008| 417. 5| 2009| 387. 17| 2010| 143. 36| | | Collection ; Disbursement Cash Inflow and Cash Outflow by Operating Activities (in tk. ): | 2010| 2009| 2008| 2007| 2006| Cash received from customers ; others| 145187023| 664608431| 3190602600| 4223133089| 4887688455| Cash paid to suppliers ; Employees| 898661193| 535932698| 3043303205| 3788738872| 3703613507| Cash Generated from Operations| 5532091050| 1286757473| 147299395| 434394217| 1184074948| Interest Paid| 1445098454| 2006166127| 1261679027| 766830156| 906788267| Income Tax Paid| 43025787| 56338512| 20396366| 74934103| 8084912| Net Cash Generated from Operating Activitie| 4043966809| 775747166| 1134775998| 407370042| 269201769| Daily Cash Generated from Operating Activities| 11233241. 4| 2154853. 24| 3152155. 55| 1131583. 45| 747782. 6917| Cash Flows from Investing Activities (in tk. ): | 2010| 2009| 2008| 2007| 2006| Acquisition of Property, Plant ; Equipment| 3231593528| 2381789851| 986841760| 39250045| 205811905| Long-term security deposit| -| -| -| -| 46064| Net Cash Used in Investing Activities| 3231593528| 2381789851| 986841760| 39250045| 205857969| Daily Cash Used in Investing Activities| 8976648. 69| 6616082. 92| 2741227. 1| 1090279028| 571827. 917| Cash Flows from Financing Activities (in tk. ): 2010| 2009| 2008| 2007| 2006| Allotment of shares| -| 6351789302| -| -| 1050000000| (Decrease)/Increase in Long Term Borrowings| 594878760| 1605294361| 1945272911| 74392816| 1273417109| (Decrease)/Increase in Short Term Borrowings| 201830690| 1578840462| 181255969| 511187488| 118194147| Dividend Paid| -| -| -| -| 30405375| Net cash Generated from Financing Activities| 796709450| 3167654479| 2126528880| 436794672| 135628337| Daily Net cash Generated from Financing Activities| 2213081. 81| 8799040. 22| 5907024. 67| 1213318. 3| 376745. 3806| Increase or decrease in cash and cash equivalents| 15663831| 10117462| 4911122| 9825415| 72284537| Cash and Cash Equivalents at Beginning of Year| 27249672| 1713221o| 12221088| 22046503| 94331040| Cash and Cash Equivalents at End of Year| 42913503| 27249672| 17132210| 12221088| 22046503| Interpretations: 1. Working capital: In 2007 and 20 08 working capital of Bextex ltd. was negative. That means; current assets have been lower than the current liabilities. So, the company was in a risky position in terms of liquidity. But from 2009, it started to be positive and the company is in a stable position. 2. Current ratio: This ratio expresses current assets in relation to current liabilities. Current Ratio of bextex ltd. is highest in 2009 which indicates that the company has higher level of liquidity and it can meet short term obligations. But during 2007 and 2008 the ratio had a smaller value than one, indicating that Bextex ltd. had lower liquidity to meet its short term obligations. However, over the following years; Beximco Textiles managed to solve this issue. 3. Quick ratio: The quick ratio is more conservative than current ratio, because it only includes the more liquid current assets in relation to current liabilities. Beximco Textiles Ltd. reached its peak in 2009 in terms of quick ratio but yet again it dropped in 2010. Apart from that, there has been a steady improvement in this aspect. 4. Activity Ratios: a. Working capital Turnover: working capital turnover indicates how efficiently the company generates revenue with its working capital. Bextex ltd. was in the worst situation in 2007, that the ratio was -24. 11; this ratio was negative in 2008 as well. The main reason behind it was that the current asset remained lower than the current liabilities. The negativity in this aspect simply depicts that the company took a very high amount of loans during those years. Yet, the operations were efficient enough to improve that risky position over the years. b. Inventory Turnover Ratio: Inventory turnover ratio shows the times  a company's  inventory is sold and replaced over a financial period. A low turnover implies poor sales and, therefore, excess inventory. A high ratio implies either strong sales or ineffective buying. During 2006 and 2007; the annual inventory on hand was way higher than the following years. Consequently, the turnover was high as well. During the following years; the management took new measures and managed to reduce the excess the inventory. However, the total amount of inventory in 2010 was higher than that of 2009. Yet, the inventory turnover almost doubled during 2010; which is a strong indication that the sales is increasing in number. c. Days Sales Outstanding Ratio: It indicates the elapsed time between a sale and cash collection. Bextex ltd. ad the lowest DSO in 2010, which indicates a better situation than that of the previous years. In 2007, the ratio was the highest indicating the efficiency lapse in cash collection during that period. 5. Cash Conversion cycle: This metric indicates the amount of time that elapses from the point when a company invests in working capital until the point at which the company collects cash. Bextex ltd. had 523. 12 CCC in 2006 which indicat es poor position and in 2010; they have decreased it from 523. 12 to 143. 36. So, it is a good indication for the company. Basic reason behind this positive trend is that; Beximco Textiles has improved the Inventory conversion and receivables Collection operations dramatically. Both the Inventory conversion period and the Receivable conversion period has been halved from the year 2006 to 2010. 6. Cash-Flow: Cash flow activities show that both the income from operational activities and the return from investments have been increasing over the years. The Payables are being paid out and the retained earnings are being reinvested heavily to increase the efficiency to a higher level. This can be a reason why Beximco Textiles have refrained from giving out dividends since 2007. References 1. BEXIMCO TEXTILES Ltd. (2007). Auditors’ Report 2. BEXIMCO TEXTILES Ltd. (2009). Auditors’ Report 3. BEXIMCO TEXTILES Ltd. (2010). Auditors’ Report 4. Fredric C. Scherr, Modern Working Capital Management, Prentice Hall International Editions. 5. Ross, S. A, Westerfield, R. W & Jaffe, J. (2005). Corporate Finance 7th Edition. New Delhi: McGraw Hill Publishing Company Limited. 6. Financial Reporting and Analysis CFA (level-1) 2011

Misplaced Modifiers

Misplaced Modifiers Misplaced Modifiers Misplaced Modifiers By Mark Nichol Misplaced modifiers- words or phrases that provide additional information to the main idea of a sentence but create confusing or at least awkward phrasing because of where they are placed within the sentence’s syntax- abound in writing. As explained below in the discussion of revision of sentences burdened by this problem, the solution is often simply relocating the modifier as a subordinate clause that precedes the main clause. 1. A Bill Cosby Show actress claims the comedian raped her in a new lawsuit. The sentence literally states that the rape occurred in a lawsuit. But the point is that the lawsuit states that the rape occurred, so the sentence should begin with the context: â€Å"In a new lawsuit, a Bill Cosby Show actress claims the comedian raped her.† Another option is to parenthesize â€Å"in a new lawsuit† between the subject, â€Å"A Bill Cosby Show actress,† and the predicate, â€Å"claims the comedian raped her.† (The parenthesis can also follow the verb.) 2. The attorney said that he was confident that justice would be served as he stood on the courthouse steps. Just as in the first example, this sentence features a distracting misstatement. The attorney did not claim that during the time he was standing on the courthouse steps, justice would be served, but that’s what the sentence implies. To clarify that the reference to the courthouse steps is tangential to his pronouncement, it should be moved to the beginning of the sentence as a subordinate clause: â€Å"As he stood on the courthouse steps, the attorney said that he was confident that justice would be served.† As in the previous example, the modifier can be inserted in the middle of the sentence, either before or after said. 3. The property belonged to Lance Benson twice, who lost the land in a divorce settlement and then bought it back in 2012. The antecedent, or prior reference, to who- the name Lance Benson- must appear immediately before the pronoun, with no intervening words, so twice must be relocated: â€Å"The property twice belonged to Lance Benson, who lost the land in a divorce settlement and then bought it back in 2012.† Twice could also begin the sentence, but the statement flows more smoothly when it follows the subject. 4. North Korea’s government says its military tested a bomb to widespread skepticism. This sentence suggests that widespread skepticism was an intended result of the bomb test; it appears as if a verb such as garner is missing from before â€Å"widespread skepticism.† To explicitly note that the skepticism was independent of the bomb test, the result should be introduced as a subordinate clause before the main clause: â€Å"To widespread skepticism, North Korea’s government says its military tested a bomb.† (Again, the modifier can be inserted before or after the verb instead.) Better yet, however, the result could be described with a verb inserted before it and the entire phrase set off from the main clause by a comma: â€Å"North Korea’s government says its military tested a bomb, prompting widespread skepticism.† 5. The rocks appeared to be the size of small cars in pictures posted by the National Park Service. This sentence, read literally, compares the size of the rocks to the size of small cars featured in photographs posted by the National Park Service. To clarify that the photos show rocks the size of small cars, not small cars themselves, the phrase describing the photos should precede the main clause as an introductory subordinate clause: â€Å"In pictures posted by the National Park Service, the rocks appeared to be the size of small cars.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:75 Contronyms (Words with Contradictory Meanings)Italicizing Foreign WordsUses of the Past Participle

Three Common Writing Mistakes in University Essays

Three Common Writing Mistakes in University Essays Three Common Writing Mistakes in University Essays Essay writing is a challenge university students frequently face. Anyone who hopes to earn high grades needs to spend quality time writing convincing papers. Guides for writing essays suggest having a structured text, solid thesis, and reliable resources. All these tips are useful, but students frequently mishandle their time and make mistakes. Some of the minor ones can be avoided with a little awareness: â€Å"Stolen† Content Plagiarism is the act of taking someone else’s work and claiming it as your own. It is an offense taken very seriously in the academic and legal worlds. Students should not merely rephrase other content, but use it as a reference, with appropriate attribution.Plagiarism search engines are easily accessible; many professors use them to check students’ work. Write with a fresh, personal approach and use footnotes and other tools to cite your references. Excessive Arguments Professors suggest their students have strong arguments to defend their essays. Be careful not to overdo it. You might be tempted to fill your essays with as many statistics and quotes as possible, but this can work to your detriment. Too many disconnected facts or statements make for muddled work. Keep your arguments focused. Shorter essays should be limited to approximately three main arguments to keep everything connected and orderly. Unrevised Papers You have spent a considerable amount of time mulling over your essay and writing to the best of your abilities, and then finally, it’s finished. However, your work is not yet done. Take a short break and then give it a second read. You might start noticing some opportunities for improvement. Whether some statements need tweaking, or you catch some spelling errors, it’s best to review and revise at least twice before handing in your essay. Professors want your work to be its best, and with some work you might meet their expectations. For professional essay writing services, call today at 1-800-573-0840.

Particle Physics Essay Example | Topics and Well Written Essays - 7000 words

Particle Physics - Essay Example Search for a complete or full particle physics model is still on and experts are exploring the options of either producing a completely new innovative theory or model or constructing an efficient model merging the relative gravity and the Standard Models. This search saw the emergence of a variety of new-age models beyond the Standard Model. However, merging these theories is not so simple as it sounds and there are some difficulties that need to be tackled (Green et. al., 1987). These models are build upon different basic assumptions and concepts and this is why one finds it difficult to merge such models. QFT depends on particle fields embedded in the flat space-time of special relativity whereas, General Relativity accounts gravity as a curvature within space-time that changes as mass moves (Zee A., 2003). The simple option of merging these two theories considering gravity as another particle field seems to end up creating the so-called renormalization problem. As per the traditional understanding, gravity particles would attract each other and add up all the interactions resulting in many infinite values which cannot be easily cancelled out by methematical interventions (Linde, 1990), thereby ruling out the possibility of getting any sensible or finite results or values. This outcome is in contrast with quantum electrodynamics where, the addition of the interactions results in comparatively lesser infinite values which can be removed or cancelled out via renormalization (Banks, 1985). The long-range forces like the electromagnetic and gravity forces are believed to be meditated by massless particles with spin j 1 and as such, proper description of such massless particles in quantum field theory (QFT) is very important (Aitchison & Hey, 1989). This directionally brings in the fascinating approach of emergent gravity indicating that gravity may not be a component of fundamental physics. However, this concept of emergent gravity theory has been branded to be a misguided one by Steven Weinberg and Edward Witten (See, Jackson & Okun, 2001). Gravity was speculated to be an emergent phenemonon during the 1980s and supporting this, many theories like the 'Preon theories', Technicolor theories', etc. went on to regard that gluons might be composite. Noticing this, Weinberg & Witten came out with a 'no-go theorem' called the 'Weinberg-Witten Theorem' that excludes the hypothetical composite and emergent theories (Wienberg & Witten, HUTP-80). This theorem indicates that an i nteracting graviton cannot emerge from an ordinary Quantum Field Theory (QFT) in the same space-time. The Weinberg-Witten theorem forbids the existence of any massless particles with helicity j>1 in any theory with a Lorentz covariant energy-momentum tensor and also restricts charged massless particles of helicity>1/2 in any theory with a Lorentz covariant conserved current. This basically prohibits the existence of both graviton and the gluon but this can be avoided due to gauge symmetries. Taking on from here, this paper proceeds to decode and

Process Essay Example | Topics and Well Written Essays - 500 words

Process - Essay Example Furthermore, to make the point clear, acquiring the pleasure of drinking doesn’t happen instantly, let alone alcoholism. According to Research professor of Psychology Dr. Goldman, there is â€Å"Information stored in memory that prepares people for the circumstances they encounter.† (Children’s images of alcohol, alcoholfreechildren.org) This memory is known as expectancies which functions automatically and saves thoughts and experiences directly into our subconscious minds. Dr. Goldman further explained that according to studies, â€Å"Children begin to acquire alcohol expectancies at a very young age† which yield negative reactions to the substance at first until such time that he strongly emphasized the position that, â€Å"by fifth and sixth grade, these expectancies turn positive, focusing on the arousing and positive effects of alcohol use.† The use of alcohol generally from fifth to sixth grade not only stops there, it naturally serves as a t hreshold to even bigger problem areas. NIAA studied that by the time eighth grade steps in, so does the habit of â€Å"binge† drinking increase, which eventually leads to alcoholism upon reaching adulthood. (2003) Alcohol expectancies turn positive through the hundreds of researches that explain the different factors leading to a young child’s exposure to drinking. The top three are: familial exposure, self risk factors and the ever popular peer pressure. Genetics on the other hand also â€Å"play[s] a role in the development of alcoholism, [but that] this is a disease in which other factors more strongly influence its occurrence.† (Alcohol and Teens. Medicinenet.com) Family exposure is one of these influences. Under-supervised children, family arguments and parental history of drinking all affect the child’s alcohol preferences. There is also the individual factor in which the person may have low coping management and deal with stress and other unfavorable events by drinking.

Discuss how branding adds value with reference to the cases namely 3M, Essay

Discuss how branding adds value with reference to the cases namely 3M, Singapore Airiness, AMEX, Club Med, Haagen Daaz - Essay Example concepts were adopted by its management in order to innovate, reorient, strategically position and redefine its then existing strategic branding techniques. An articulate strategy of brand value creation along with a customer loyalty management approach was adopted in the 1980’s in response to competitors’ threat to its core business, viz. the American Express card. Indeed almost 900,000 federal employees use the American Express card to settle bills to the tune of $250 billion annually though the company has had to do everything under its power to avoid being pushed into the red. The 1980’s were marked by stiffer competition from its parallel rivals like the Visa card, MasterCard and so on. In fact while the total expenditure on credit cards increased from a mere $250 billion in 1985 to $1,000 billion in 1993, the market share of American Express was either stagnant or actually falling. It was around this time that the management of the company realized the relative significance of a strategic shift in its brand management and value creation approaches. Coupled with a mammoth advertising campaign, the company sought convincingly to introduce innovation, value for money, smartness and classlessness as the new dynamic concepts in a customer-oriented promotion campaign. This strategic shift in company’s brand equity policy approach worked to such an extent that soon its rivals began to copy some of its fundamental principles (Neal & Strauss, 2008). The loyalty management program of American Express was probably the best strategic tactic that paid handsome dividends later on. Unlike its rivals, American Express began to innovate with both adverting and loyalty management. For instance its â€Å"Quality People† advertising slogan appealed to people across class and social barriers because it focused on the dynamic value proposition. Every individual person who had some success in their business or profession was chosen to underline and drive home the message

Teaching Phonics in Elementary Schools

Teaching Phonics in Elementary Schools Phonics can be defined as an instruction in sound-letter relationship used in reading and writing (Strickland, 1998). In earlier times an alphabet spelling system dominated the teaching of reading, however, a phonetic method was introduced in which children were taught individual sound letter relation and how to blend to decipher words. Teachers were dissatisfied with the method at the time because much attention was placed on word analysis and little interest was given to comprehension. Children were expected to learn every word as a sight word, making progress slow and laborious. This approach was temporarily abandoned and the basal reading program was introduced. The basal reading programs held predominance over other methods and then teachers became discontented with them as the only form of reading instruction and again returned to phonics. Various changes methodology was initiated in an attempt to solve the reading problem in the elementary schools. The literature based approaches to reading instruction in which phonics is taught in conjunction with other word identification strategies was among the practical application. These newly approaches though widely varied in application teaching phonics continue to be heard today. The support of phonics is combined with demands for a greater emphasis on spelling and grammar. Phonics instruction reveals deep philosophical differences about teaching, learning and leads to power struggles over educational policy. Despite the potential for the phonics debate to polarize educational communities, most educators and parents try to avoid instructional pendulum swings that confuse than clarify issues. They choose to concentrate their efforts on providing effective literacy programs. Types of Phonics There are different types of phonics instruction approaches that vary according to the explicitness by which the phonic elements are taught and practiced in the reading of text, it is important to understand the five specific types of phonics instruction and what they entail. Systematic phonics approach is a sequential that set on phonics elements are taught along a dimension of explicitness depending on the type of phonics method employed (national reading panel2000). Analogy phonics is teaching students unfamiliar words by analogy and to know words (e.g., we distinguish that the rhyme segment of an unfamiliar word is identical to that of the a familiar word, and then blending the known rhyme with the new word onset, such as reading sick by recognizing that -ick is contained in the known word kick, or reading hump by analogy to mumps). Analytic phonics is using phonics to teaching students to analyze letter sound relations and learning words to avoid pronouncing sound in isolation. Embedded phonics is using phonics to teaching students phonics skills by embedding phonics instruction in text reading and a more implicit approach that relies to some extent on incidental learning. Phonics through spelling is when teaching students to segment words into phonemes and also to select letters for those phonemes. Synthetic phonics is teaching students explicitly to convert letters into sounds and then blend the sounds to form recognizable words. According to national institution of child and human development report the national reading panel (2000), that phonics instruction teaches student to use the relationship between letters and sounds to translate printed text into pronunciation of words. But it is surprising that many students and teachers do not understand the basic rules in learning or teaching phonics instruction in the content area. Students knowing the basic phonetic instruction rules will help them sound out words and memorize sight words. Phonics advocates focus their efforts on the primary grades and emphasize the importance of students being able to sound out (read) words based on the phonetic instruction (Reyhner, 2000). Inadequacy of Teaching Phonics The phonological instruction is a remarkably, powerful technique and away to teach every child to reading and spelling. The different strategies of phonics instruction a child must go through before they can acquire phonics lessons, from infancy to beginning of school and at each stage the kind of help the child needs from qualified teachers with the knowledge. There are many elementary teachers who have no idea of teaching phonics instruction to students. Primary teachers education students themselves frequently express concern over their lack of confidence in their phonics knowledge and their frustration having to teach and rely on abstract chapters in textbooks those are quite difficult to understand. Today the education programs are burdened with an overcrowded curriculum, in which phonics has successively reduced in lined with pedagogical trends based on literacy acquisition. Teachers complained that phonics instruction is a difficult subject because they are not receiving sufficient explicit and systematic knowledge especially in relation to phonological knowledge in helping the child to read. Jalongo (1998) has commented that is a virtual conspiracy afoot among educators to keep this superior knowledge to ourselves and deny children access to the keys to the kingdom of reading. Teachers are either too lazy to teach phonics or too obstinate to consider it. Teachers and their trainee teachers do not understand how to teach phonics instruction and they rely on computer exercise and games to supply the phonics activities. Buckland and Fraser (2008) has stated these teachers accepted literary knowledge but they did not have knowledge of building blocks language necessary for the big picture of effective literacy teaching. It is the professional responsibility of teachers to develop extensive knowledge of phonics instruction a repertoire of teaching strategies to adapt to the needs of individual children in order to ensure success. Using Phonics instruction to Improve Reading Many researchers and educators still wondering about the use of phonics instruction help student to improve their reading. According to research has shown that systematic phonics instruction significantly enhances students in kindergarten through to sixth grade and children having difficulty in learning how to read. Children that receive systematic beginning instruction were better able to read text and also the improvement in their ability to comprehend text (NICHD, 2000). Systematic synthetic phonics has a positive effective on student with poor reading abilities and low grade achievement with students in school. A child who has been introduced to systematic phonics instruction in elementary school at early levels is able to read properly. Teaching reading using phonics instruction helps kindergarten better understanding the use of alphabetic principles and better able to give students a faster start in learning to read than direct instruction; these children alphabetic knowledge and reading skills have improved. Teachers need to improve students skills in reading by teaching phonics instruction in a meaningful way with a text and emphasize the role of systematic synthetic phonics in the classroom. There are many students who are moving out of the education system that cannot read because they cannot distinguish between sounds of words while some were not exposed to a book or even phonics instruction. Educators need to be focused on a early interventi on literacy program and mandate a strong phonics instruction which emphasize on reading program across the curriculum that fulfil the reading difficulties in the classrooms. Findings cited in the National Reading Panel Report (NICHD, 2000) on the of systematic phonics instruction including the following: Systematic phonics instruction was shown to produce substantial improvement in reading and spelling in kindergarten through sixth grade, especially for younger children who risk of future reading failure and disable readers. The contribution of systematic phonics instruction to reading provide achievement was greater than that of programs that provided unsystematic phonics instruction and programs that included no phonics instruction. Positive results were greater with younger students (kindergarten students and first graders), indicating that beginning systematic phonics instruction early is helpful. Systematic phonics instruction produced gains when used in a variety of grouping patterns such as one-on-one tutoring, small groups, and whole-class instruction. Gains in reading were demonstrated by children from all socioeconomic levels. Systematic phonics instruction improved comprehension and showed an even greater impact on word recognition (pp.26). This finding encourages the government and educators should be using phonics instruction to improve the quality of their reading program in elementary schools. There are many students moving from grade to grade who cannot read and comprehend the text. The best support for children with significant literacy difficulties to enable them to catch up with their peers, and relationship between such targeted intervention programmes with phonics teaching. The teaching of early reading and phonics in primary schools and early years setting, will improve literacy in school today and including both the content area (Europe Intelligence Wire, 2005). Comprehension using Phonics According to NICHHD (2000), reading comprehension is the act of understanding and interpreting the information within a text. Children exposed to phonics at an early age and understanding methods of decoding words can begin to engage in regular reading by translating letters into sounds of oral language and then using their cognitive processes to facilitate listening comprehension to understand what they have read. Teachers can present relevant scaffolding to help student understand textual meaning, and acquire the cipher for mapping sound onto letter to develop their comprehension skill. The high quality phonics instruction should be taught as the primary approach to student in learning to decode (to read) and encode (to write/spell) that will help in analysis comprehension. Phonics instruction should be emphasized within a broad and rich language curriculum that develop students in the area of comprehension skills and expand childrens abilities of words. Teaching comprehension usin g phonics to elementary children should be multisensory in order to arouse their interest by motivating in an exciting way Gambrell, Marrow and Pressley (2007) explained that students often need concentrated instructional support in phonics approaches in order to learn important skills and strategies that they might have difficulty discovering and principles of comprehension skills. Comprehension is an important development of childrens reading skills in academic learning in all subjects areas and in lifelong journey. Learning comprehension using phonics is a dynamic aspect for readers in the understanding of a text that provides the context within which to comprehend individual words and sentences. In teaching comprehension passages, students need to understand basic phonetic instruction to read words and spell. Cain( 2003) stated that word reading is essential for reading comprehension but does not ensure good comprehension of written text if children do not understand basic phonetics. Children who develop age appropriate word reading lack teaching phonics instruction in the classroom; therefore their reading comprehension is poor. They also have poor listening comprehension, indicating that subtle word reading difficulties can be the source of their reading comprehension problems. The theoretical approaches in the teaching phonics instruction has found to improve childrens success in learning to read and was extensively more effective than little or no phonics instruction in the elementary schools. Phonics instruction has positive effective on reading and comprehension skills on children in literacy and also in the traditional and contemporary methods are lacking, emphasis must be placed on the development of new methods that provide teachers with much needed guidance and explication in these years of reformulation in the classrooms (Wilson and Colmar, 2008). CONCLUSION Teaching students to read is a responsible of every teacher in education system. Teachers have to implement creative and effective instructional practices to in the curriculum. Teaching students to read is a responsibility of every teacher in the education system. Teachers have to implement creative and effective instructional practices in the curriculum. The education system needs to place more emphasis on phonics by using to help combat illiteracy in children. Children who were taught phonics at an early age