Social Impact Assessment Report Essay Example | Topics and Well Written Essays - 1750 words

Social Impact Assessment Report - Essay Example This report declares that the department of higher education has made the ratification processes easier and further reduced approval time frameworks for the social impacts assessment reports. The streamlined social impact assessment procedures emphases on high risks impacts and use results oriented procedures to manage the impacts of the project. These guidelines help the advocates to socially assess their projects, embrace a risk- based methodology to social impact assessment and focus on the results to welcome constructive solutions and take advantage of the social opportunities and reduce hazardous impacts that may emerge from the project. The emphasis is on building a relationship between advocates, stakeholders and groups of interest directly affected by the project. The relevant stakeholders thus informed of their expected roles in the development and implementation of the SIA. This paper stresses that the social scope studytackles issues related to the construction of the Middle East institutional studies. The population of this town majorly earns their living selling Carmel skin, milk and subsistence farming although yields are poor due to the harsh conditions. When Sheikh came along to issue a grant, the government welcomed the idea. It pledged to supply, offer maintenance services, and welcomed the public to take a participative role in decision-making processes. The public although worry of being displaced, the ministry of land promised to come up with an appropriate settlement procedure.

49 Simple Things You Can Do to Save the Earth Essay Example for Free

49 Simple Things You Can Do to Save the Earth Essay Some of them, with their complicated timers and instant start-up features, constantly consume small amounts of electricity. (Even the TV? my wife asks. Good thinking, I tell her.) 3. SEPARATE YOUR GARBAGE. At our house we have separate garbage cans for glass, paper, plastic, aluminum, wood, organic matter, natural fabrics, synthetic fabrics, and rubber. (We split the work—my wife does the separating, I drop everything off at the recycling center.) 4. USE LESS WATER. We have two bricks in our toilet tank. But theres a much simpler way to save water: Dont flush every time! (Dont take the sports section in there with you! is my wifes tip. A sense of humor isso important.) 5. DONT MOW THE LAWN. Let it grow. Naturally. Like a meadow. (Like a dump! jokes my wife.) See more:  Perseverance essay 6. DONT SHAVE AS OFTEN. I shave once a week. (If its good enough for Don Johnson, I quip. That was passà © years ago, my wife informs me.) 7. DRIVE SLOWER. I try to maintain a nice, steady 40 miles per hour, the legal minimum on most highways. Also, I roll up the windows. It reduces wind resistance and noise. (You cant hear those horns? my wife asks, incredulous.) 8. SHOP WITH A RE-USABLE SHOPPING BAG. And, if you can, walk to the store. (Itll do wonders for your figure, I mention casually to the missus.) 9. BOYCOTT! Boycott polluters, or anyone who sells any product that can cause pollution, or any product that might contain an ingredient that can cause pollution. (What does that leave? my wife asks. Just the good stuff, I reply.) 1 0. DO YOUR LAUNDRY BY HAND. It may be drudgery of the lowest order to have to hand-launder your clothes and hang them on a clothesline, but it saves water and energy. (Whistle while you work, I kid my wife. Hitler is a jerk, she continues. Id forgotten that verse!) 11. TURN DOWN THE HEAT. Especially the water heater. (They take cold showers in Sweden, I like to hint. Go to Sweden!—my wife.) 12. TAKE FEWER SHOWERS. But dont share them, even if its been touted, albeit humorously, in other x-number-of-simple-things-you-can-do-to-save-the-earth books. Why? It uses more water. Figure it out for yourself. Better would be to take a bath in recycled bath water. Best: An occasional sponge bath. (No, Im not kidding, I tell the wife.) 13. REPLACE METAL DOORKNOBS. During the winter, when its very dry, touch a metal doorknob and you get a little shock from the static electricity. Thats wasted electricity, I figure. Weve replaced all our metal doorknobs with ones made of non-conducting rubber, wood or glass. (Youve got a screw loose, my wife points out. And shes right!) 14. GO SOLAR. For a small investment of about ten thousand dollars you can convert your house to solar energy. Itll pay for itself in twenty years, I estimate. (What next? my wife wonders, as we all do.) 15. MOUNT A WINDMILL ON YOUR ROOF. Its cheap—about eight hundred dollars—and easy to install. (A little more to the right, I yell up to her.) 16. MAKE YOUR OWN HONEY. In addition to producing delicious honey, our beehive is a real conversation starter. (We have to talk, my wife says. See?) 17. WORK AT HOME. Recently, I quit my job of twenty years to become a full-time writer. I write at home, on a computer. Im not using up any gasoline or motor oil, Im not wearing out any clothing or shoes. To put it simply: Im not a drain on the environment. (You dont move, my wife observes, exaggerating slightly.) 18. BOARD UP THE WINDOWS. Windows are nice, but they either let in too much heat, or let out too much, or vice versa. (This is better than mini-blinds! I shout to the wife, who can barely hear me over her own hammering.) 1 9. GET RID OF THE TELEPHONE. Think you cant live without a telephone? Think again. Weve done fine. (Who would call us? my wife rationalizes.) 20. GET RID OF THE BED. Many leading chiropractors say that sleeping on the floor, with no mattress or cushion, is the best way to sleep. (We certainly havent needed a bed much lately, my wife confides to a mutual friend.) 21. GET OUT AND ORGANIZE. At my wifes suggestion, I got out of the house and into the community—to organize. Now I work with a diverse group of community activists and we meet four times a week—at our house. (Whoare these people? my wife asks. They are the people, I tell her proudly.) 22. BAN ALL CHLOROFLUOROCARBONS. Not just spray cans, but the refrigerator and the air conditioner. Get rid of them! We now have ice delivered to our house every day. (Youre crazy! my wife shouts from the kitchen. So was Van Gogh! I shout back.) 23. TREAT WOUNDS NATURALLY. If youre injured, cut on the head, above the eyebrow—from a sharp piece of ice, lets say—treat it naturally. Salt and lemon juice is the combination my wife favors. (I want a divorce, she says, pouring salt on my wound. Ouch! I say.) 24. KNOW THE LAW. And know a good lawyer. (My wife does.) 25. WHEN YOU MOVE, BE A GOOD NEIGHBOR. Having recently relocated to a smaller environment—an apartment—I can empathize with anyone who has had to go through a moving experience as I call it. Remember, along with a new habitat come new co-inhabitants. Get to know them. They are your neighbors and, as simplistic as this sounds, they are the keys to your survival. (When I explain this simplistic theory to one of my new neighbors, shes fascinated. Maybe the beard works!) 26. CARPOOL. At my new part-time job I carpool with a couple of the ladies from the office. Were saving gas, money, and were getting to know each other better. (He used to have a fear of intimacy, my wife tells the judge. On the advice of Barry, my lawyer, I can say nothing.) 27. MAKE LOVE, NOT WAR. I know, I know. But, if I could just use one earth-saving tip to draw your attention to the beautiful and cosmic experience of making love with a truly giving and understanding sexual partner. (Takethat, you lying, blood-sucking witch!) 28. SHARE YOUR SHOWERS. Ive done a complete one-eighty on this one. Use a kitchen timer. (Or Ravels Bolero!) 29. WOMEN! Or should I say, women judges! (This just in: She gets the car, the house—everything except the profits from this book, Dear Reader.) 30. YOU CAN MAKE A DIFFERENCE. When someone (especially someone much younger and less experienced than yourself that you only met two weeks ago) tells you that one person cant make a difference—that no matter how much shouting and yelling and whining and complaining one person does nothing will change, that youre too old to be acting that way, that you should settle down and focus on one thing and do that well—when someone lays that trip on you, its time to split. (I can make a difference! I tell her, gathering my things.) 31. BUNDLE AND RECYCLE NEWSPAPERS. Sorry, I lost sight of what were trying to do here, which is save the earth. Take all your old newspapers, bundle them together, and bring them to a recycling center. Theyll give you a few bucks, which is nothing to sneeze at. (What happened?) 32. BUY A RECYCLED CAR. There are some good deals in used cars—if you take the time to look. (I didnt, and boy am I sorry.) 33. DONT LITTER THE HIGHWAYS. Be considerate. There are laws, but theyre rarely enforced. (Except in my case, of course. I told the officer I wasnt living in my car—it had broken down, I was tired—but: A $100 fine for vagrancy, a night in jail, a towing charge of $75, and a ticket—Im getting rid of this damn car!) 34. KEEP FIGHTING. Thats right. No matter how tough it gets, the fight to save the earth will go on, with or without you. (Right now its without. Im back to my old habits again—smoking, drinking, and hanging out with a bunch of losers. One of them is a real nut, calls himself The Master.) 35. DONATE OLD CLOTHING. There are people out there who can get some good use out of your old moth-eaten sweater or sports jacket or worn-out pair of shoes. (Im a 41 short.) 36. FOLLOW THE MASTER. The Master has forged an alliance with the human spirit that allows him to speak directly and simultaneously to every living thing on this planet. (Follow The Master.) 37. THINK FOR YOURSELF. Take it from someone who, after having his self-esteem obliterated by a persuasive con man and his gang of sycophants, escaped on foot—with nothing to eat for nine days but wild berries and mushrooms—and lived to talk about it! (You might have seen the story in the papers—DAZED FOLLOWER OF DIZZY GURU FOUND ON FREEWAY) 38. HI, HOW ARE YOU? I knew it was her before I picked up the phone. (The cobwebs that covered the receiver were now sticking to my face. Fine, I said.) 39. DONT BE FOOLED. A wise consumer is a protected consumer. (I told my ex this when we got together for some Irish coffee at the mini-mall, near the old house. She ended up selling that barn for—get this—$650,000! Honey, it seems like old times! I whooped.) 40. RECYCLE! REVIVE! RERUN! Excuse my exuberance, but something is finally happening out there—something positive, something good. People are separating their garbage. Theyre using biodegradable, ecologically safe, recyclable and reusable materials. Everything old is new again! (When my ex-wife and I decided to re-marry, I suggested a Save the Earth clause be added to our pre-nuptial agreement. We have to talk, she said, showing great interest at the time.) 41. MOVE TO THE COUNTRY. Inherit the land again. Thats what we did. Bought forty-three acres in Upstate New York. Its a working farm, where my wife can go out to the barn and milk the cows, pick out the freshest eggs and knit our clothes from the wool she shears from our very own sheep. (And I can finish this book!)

Can Power Corrupt You? :: essays research papers fc

The power of language is indisputable. Being unable to ‘fit in’ because you cannot communicate effectively with the dominant discourse puts you at an enormous disadvantage. Those who know how to use the dominant discourse effectively and to their own advantage will be more powerful. People use their knowledge of the power, inherent in the mastery of discourses, to manipulate others. Many texts show evidence of this. In fact, some texts actively criticise those, who less than ethically utilise their mastery of discourses to achieve their own ends. The media actively utilise their understanding of the dominant discourse to support many agendas. Novelists over the years have shown the ill-effects on individuals who might suffer through not mastering the dominant discourse. Those who know how to use a variety of discourses will become more powerful. Those who have difficulty with discourses will end up being alienated. Alienation is the result of being unable to use other discourses or refusing to engage in the dominant discourse. One can gain power by preventing alienation of oneself and sublimating others via the use of alienation. Alienation is represented in all texts and films to effectively manipulate the minds of readers, so that they can compare their experiences with the characters in the narrative. This is clearly represented in the novel, â€Å"1984† by George Orwell, when the character Winston, challenges the dominant discourse. Another example can be seen in â€Å"Frankenstein†, by Mary Shelly where Victor is alienated because he disobeyed ‘the rules’ of the dominant discourse. The media however, uses a variety of discourses to manipulate the reader’s mind. Foregrounding certain topics and purposely leaving out certain information (silencing) are also techniques to use ‘the power of language’ to their own advantage. These techniques are used to convince the pubic, of a particular issue. To many people, this is like ‘brainwashing’ society. Novelists express the abuse of power, such as ‘brain washing’. â€Å"Brave New World† by Aldous Huxley, gives an excellent example of this. He wrote: â€Å"To make them love it, is the task assigned in present day totalitarian states, to ministries of propaganda...†. thus, through hynopeadic teaching (brain washing), essential attendance to community gatherings and the use of drugs to control emotion. This was the dominant discourse of the characters. From this, it can be noticed that the ones in power can abuse their authority and lead to corruption. A great representation of abuse of authority and corruption, is seen in â€Å"1984† and â€Å"Brave New World†.

The Direct And Indirect Impact Of Rhetoric Essay -- essays research pa

The Direct and Indirect Impact of Rhetoric   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In the world that we live in, rhetoric always affects and is a part of everything that happens. Rhetoric, in its broadest sense, is communication, and how people relate to each other. The movie The Color Purple is about relationships. Therefore rhetoric plays a very important role in this movie. Throughout The Color Purple the impact of rhetoric can be seen in two groups of people, the communicator, or rhetor, and the audience. Celie, the main character of the movie, shows the impact of rhetoric in almost every aspect of her life. The effects of rhetoric in Celie's life are apparent through her relationships with Mr. Johnson, Shug Avery, and Sofia.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The relationship that Celie has with Mr. Johnson is unbalanced from the first time they meet. Celie's complacent and gentle nature leave her at the mercy of Albert Johnson's more dominant attitude. The rhetoric that she expresses to him, of innocence and always complying to his orders, forces her to live a large portion of her life sheltered and overshadowed by Albert, who continuously beats her into submission. Celie also passes on what she learned from â€Å"Mister† to his son Harpo, the rhetoric of â€Å"the importance of a man giving his wife a good beating.† Albert Johnson does not even realize how important Celie is to him until she is gone. At that poi... The Direct And Indirect Impact Of Rhetoric Essay -- essays research pa The Direct and Indirect Impact of Rhetoric   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In the world that we live in, rhetoric always affects and is a part of everything that happens. Rhetoric, in its broadest sense, is communication, and how people relate to each other. The movie The Color Purple is about relationships. Therefore rhetoric plays a very important role in this movie. Throughout The Color Purple the impact of rhetoric can be seen in two groups of people, the communicator, or rhetor, and the audience. Celie, the main character of the movie, shows the impact of rhetoric in almost every aspect of her life. The effects of rhetoric in Celie's life are apparent through her relationships with Mr. Johnson, Shug Avery, and Sofia.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The relationship that Celie has with Mr. Johnson is unbalanced from the first time they meet. Celie's complacent and gentle nature leave her at the mercy of Albert Johnson's more dominant attitude. The rhetoric that she expresses to him, of innocence and always complying to his orders, forces her to live a large portion of her life sheltered and overshadowed by Albert, who continuously beats her into submission. Celie also passes on what she learned from â€Å"Mister† to his son Harpo, the rhetoric of â€Å"the importance of a man giving his wife a good beating.† Albert Johnson does not even realize how important Celie is to him until she is gone. At that poi...

Analyzing Legal Alien Essay

For many years now people have judged one another based on characteristics and family background. Some judge based on skin color, race, where your family has come from, and how you came about. â€Å"Legal Alien/ Extranjera Legal† by Pat Mora gives a very realistic message of how it can feel to be a mexican american and to be seen as a ‘legal alien’. To feel not wanted by either side, and to be judged based on the origins of your ancestors and your race. â€Å"viewed by Anglos as perhaps exotic,/ perhaps inferior, definitely different,/ viewed by mexicans as alien. This here, is a perfect example of the way Mora feels about being judged and seen as an alien and her interesting use of diction, metaphors and similes. I think the tone Mora has is one of somebody who feels like an outsider, due to being judge by the people who surround her daily. Moras choice of diction in the first four lines is very interesting and has continued to interest me throughout the poem. Diction is a writer or speakers choice of words. Mora’s diction lets you know a lot about the poems meaning and also about the speaker or the character right away. Mora chooses to tell it back and forth, from one side to another, but mainly from two different points of view. Being seen as an american and also being seen as a mexican. I believe Mora is telling this poem in her own point of view, as if she is the character. Mora starts by off saying â€Å"bi-lingual, bi-cultural† line one. That alone can be interpreted as the speaker or the character is able to speak and understand two languages. It also means she can participate in both of their cultures as well. Mora follows the first line up by enforcing her meaning with â€Å" able to slip from ‘how’s life? to ‘ me’stan volviendo loca. †( this means they’re driving me crazy in spanish. ) Lines two and three. Moras choice of diction here is interesting because she makes it sound like she lives two completely separate lifes as if they could not be mixed together. Mora writes â€Å"able to sit in a paneled office/ drafting memos in smooth english/ able to order in fluent spanish/ at a mexican restaurant† Lines five through seven, really show how she lives both sides and experiences them both separately from one another. It also shows that she fits in and seems as if she really isn’t different from any of the others. In lines eight through ten Mora uses more of her interesting diction. â€Å"american but hyphenated/ viewed by Anglos as perhaps exotic,/ perhaps inferior, definitely different. † ‘American but hyphenated’ highlights the point that although she is part american, she is still different because she is not a full american. There is more than that though, and thats exactly why she is seen differently from both sides. Either way she is more than that so she is seen different and that is Moras overall message. â€Å"viewed by Anglos as perhaps exotic,/ perhaps inferior, definitely different. † supports that she is viewed as an outsider from both sides. Mora also uses inferior. Which has a strong meaning to it. Inferior means: lower in rank, status, or quality. Mora uses the word exotic which also sends a very clear message of how she is viewed. Exotic means to originate in or characteristic of a distant foreign country, so her choice of words completely supports her overall message of what it can feel like to be judged based on the origins of your ancestors and your race. Mora even uses a very simple but clear simile. â€Å"viewed by mexicans as an alien. † She states that the mexicans, the other half of her ancestors race, also see her as an alien, as an outsider. Different from them because she has american blood to even though the rest of her blood is made up of that of the same as theirs. She still is not the same in there eyes. They refer to her as an alien because they believe that. â€Å"(their eyes say, ‘you may speak/ spanish but you’re not like me’)† lines twelve and thirteen, support the fact that all though she is similar, she is not seen like them. Moras choice of diction is interesting here because she is writing what she knows they want to say but won’t always will but also what some do imply using different words. There eyes make her feel different like an outcast not wanted by anybody. The way they find hers and judge her so quickly, so harshly. Mora again supports that she is viewed as an outsider, a ‘legal alien’ by following that up with lines fourteenth and fifteenth. â€Å"an american to mexicans/ A mexican to americans. † These two lines have a strong meaning, and also supports the way she feels, nobody wanted her. She did not belong to either because they judged her based on the other half of her race. the other half of who she is. When in all reality race should not matter, should not affect one’s judgement. Somebodys race makes them no better nor no worse than the next person. Moras next two lines sixteen and seventeen, have a strong meaning and the use of a metaphor. â€Å"a handy token/ sliding back and forth. † She is referring to herself or her character as a ‘hand token’, which I would assume is a metaphor that symbolizes that she slides back and forth between what feels like two completely different worlds just trying to fit in. To be seen for who she truly is. â€Å"between the fringes of both worlds. † Mora now very matter of factly states that to her or her character those lives are two different worlds completely. It also supports that she does not mix them together very much. In the next line Mora chooses to show an emotion in a way. I believe Mora chooses to wait so long before putting a real emotion into her character so you and I, as the readers could really understand what it is like to be mexican american and judged constantly and in general. â€Å"by smiling† line nineteen. Mora follows up the short but to the point line nineteen, with using very strong diction. â€Å"by masking the discomfort† (line twenty) is a strong phrase alone and already says a lot. ‘Masking discomfort’ means that the speaker or character masks how discomfortable being judged can be. How hard it can be to cope with and that says the speaker or the character is very strong, to hide something like that simply by smiling when it has most likely gone on for years. But also a devastating effect. â€Å"of being pre-judged/ bi-laterally. † line twenty. Mora ends her poem with one, very strong meaningful word. Bi-laterally means by both sides. Mora is saying ‘being pre-judged by both sides’. Both races that make her up as a whole, pre-judging her before they got the chance to know her. People judge one another all the time based off their clothes, and much much more. But to judge somebody due to their race or heritage, things they have no control over, thats not right. Its one thing to judge based on how they project themselves but it is not right to judge based on something out of their control either. I think that Moras choice of diction, metaphors, and similes really support her feelings of being judged and seen as a ‘legal alien’. â€Å"Legal Alien’/Extranjera Legal† gives a very realistic and strong message of how it can feel to be viewed as an alien by the people that surround you and are in your life like the people you work with. Mora’s character knows how it feels to be not wanted nor accepted by either side, and to be judged on the origins of her ancestors and her race. Mora uses strong diction throughout this poem with her interesting choice of how she uses her words. â€Å"perhaps exotic, perhaps inferior, definitely different,† Her choice of diction has a strong effect on the message itself. Moras use of similes is interesting to because she says â€Å"viewed by mexicans as alien†, she very clearly says they compare her to an alien and that as a very great impact to. Mora also uses metaphors in her writing in an interesting way, she refers to herself as ‘a handy token/ sliding back and forth’, to symbolize how it feels to not be accepted and to be judged. Many people could relate to this poem whether they are judged on their race, on their upbringing, on their clothes, and many more factors. Being pre-judged is a major problem in society today and is all around us constantly. Some are not lucky enough to escape it, but are capable of understanding the bigger picture in the message behind this poem.

Pros and Cons on Flexible Grouping in Grades 7-12

Pros and Cons on Flexible Grouping in Grades 7-12 Every student learns differently.  Some students are visual  learners who  prefer using pictures or  images;  some students are  physical  or  kinesthetic who prefer using their bodies and sense of touch. Different learning styles mean that teachers must try to address the variety of learning styles of their students to target instruction. One way to achieve this is through flexible-grouping. Flexible grouping  (flex grouping) is the purposeful  and  strategic  grouping/regrouping  of students within the classroom  and in combination with other classes in various ways based on the subject area and/or type of task. Flexible grouping is used in middle and high school, grades 7-12, to help differentiate instruction for students in any content area.   Flex-grouping  allows teachers the opportunity to organize collaborative and cooperative activities in the classroom. In creating flexible groups teachers may use  test results, student in-class performance, and an individualized evaluation of a students set of skills to determine the group into which a student should be placed.  Regular review of placement in flex-grouping is recommended. In flex-grouping, teachers can also group students by levels of ability. There are ability levels organized in three (below proficiency, approaching proficiency) or four (remedial, approaching proficiency, proficiency, goal).  Organizing students by ability levels is a form of proficiency-based learning which is more common in the elementary grades. A type of assessment that is growing at the secondary level is standards-based grading which ties performance to proficiency levels. If there is a need to group students by ability, teachers can organize students into  heterogeneous grouping  mixing students with different skills  or  into  homogenous groups  with students in separate groups based on high, medium, or low academic achievement.  Homogeneous grouping  is used for improving specific student skills or measuring student understanding more often.  The student grouped with students demonstrating similar needs is one way a teacher can target identified needs students have in common. By targeting the help each student needs, a teacher can create flex groups for the most remedial students  while also offering flex groups for higher achieving students.   As a caution, however, educators should recognize that when homogeneous grouping is used consistently in the classroom, the practice is similar to  tracking  students. The sustained separation of students by  academic ability into groups for all subjects  or specific classes  within a school is called tracking.  This practice of tracking is discouraged as  research shows that tracking  negatively impacts academic growth. The key word in the  definition of tracking is the word sustained which contrasts with the purpose of flex grouping. Since the groups are organized around a particular task, flex grouping is not sustained. Should there be a need to organize groups for socialization, teachers can  create groups through a drawing or lottery. Groups can be created through pairs spontaneously. Once again, each students learning style  is an important consideration as well. Asking students to participate in organizing the flex groups (How would you like to learn this material?) may increase student engagement and motivation. Pros in Using Flexible Grouping Flexible grouping is one strategy  that allows the teacher opportunities to address each learners  specific needs, while regular grouping and regrouping encourage student relationships with teacher and classmates. These collaborative experiences in the classroom help to prepare students for the authentic experiences of working with others in college and their chosen career.   Research shows  that flex grouping  minimizes the stigma of being different and for many students helps to  reduce their anxiety. Flex grouping provides an  opportunity for all students  to develop leadership skills and take responsibility for their learning.   Students in flex groups need  to communicate with other students, a practice which develops speaking and listening skills. These skills are part of the Common Core State Standards in Speaking and Listening  CCSS.ELA-LITERACY.CCRA.SL.1 [Students] repare for and participate effectively in a range of conversations and collaborations with diverse partners, building on others ideas and expressing their own clearly and persuasively. While developing speaking and listening skills are important for all students, they are particularly important for students labeled as  English Language Learners  (ELL, EL, ESL or EFL). Conversations between students may not always be academic, but for these ELs, speaking to and listening to their classmates is an academic exercise regardless of topic. Cons in Using Flexible Grouping Flexible grouping takes time to implement successfully. Even in grades  7-12, students need to be trained in the procedures and expectations for group work. Setting standards for cooperation and practicing routines can be time-consuming. Developing stamina for working in groups takes time. Collaboration in groups may be uneven. Everyone has had an experience in school or at work of working with a slacker who may have contributed little effort. In these cases, flex grouping may penalize students who may work harder than other students who may not help. Mixed ability groups may not provide the support needed for all members of the group. Moreover, single ability groups limit peer to peer interaction.  The concern with separate ability groups is that placing students into lower groups often results in lower expectations. These kinds of homogenous groups organized only by ability can result in  tracking.   The National Education Association  (NEA) research on tracking shows that when schools track their students, those students  generally stay at one level. Staying at one level means that the achievement gap grows exponentially over the years, and academic delay for the student gets worse over time. Tracked students may never have the opportunity to escape to higher groups or levels of achievement.   Finally, in grades 7-12,  social influence can complicate grouping students. Some students may be negatively affected by peer pressure. Student social and emotional needs require that teachers need to be aware of their students social interactions before organizing a group. Conclusion Flexible grouping means that teachers can group and regroup students to address student academic skills. The collaborative experience of flexible grouping can also better prepare students for working with others after they leave school. While there is no formula for creating perfect groups in class, placing students in these collaborative experiences is a critical component of college and career readiness.

Zitkala Sa essays

Zitkala Sa essays During the time of western development in the 19th century of American history, the Sioux Nation was at the forefront of political aggression. Already forcing the Native American people onto cramped lands, the dominant white man began to turn to new solutions in order to kill the salvage and westernize the Indians. While it was obvious for the most part it is hard to school an elder and force him/her to repent their ways, the best possible solution was to disconnect the future generations from their heritage and exploit their innocence and purity. Methods such as cutting each natives hair in order to separate them from their former people, banning the young Indians from making snow angels which in turn reminded each who they really are, installing proper eating habits and not tolerating any language except English to be spoken by every native even if he/she did not know how. Call these methods culture shock, trauma schooling or whatever you must they slowly helped minimize the Native American culture. If it was not for those wise enough to cherish their heritage, it is quite possible the culture would have been lost for ever. Zitkala-Sa was one of those people. Capturing a feeling of anger and distrust while preserving on paper the rebellions of her youth that helped form her independence from society, she was able to find her own place between her lost past and the world of the white man. The cruel intent of the so called missionaries shaped Zitkala-Sa's future into what it has become. The education she received that was meant to erase her reflection that she could so easily find in the "snow" was the greatest gift she received. Instead of westernizing she used the white man's words to tell her tale of bead work, oral story telling, schooling and her lonesome world If only her mother truly knew at the time of Zitkala-Sa's youth of what impact she ...

Theme 101 What Is It and Why It Matters (with 10+ Actual Examples!)

Theme 101 What Is It and Why It Matters (with 10+ Actual Examples!) What is the Theme of Your Story? A Guide for Authors Pop quiz: what is the theme of a story? Let's get the obvious answers out of the way. It's not the song that comes near the start, nor does it relate to decor and costumes (like in a 'pirate-themed' party). Theme in literature relates to what a book is about.â€Å"What Start the quiz!Share your results in the comments below!How do you approach themes when writing fiction? Do you start with a theme in mind, or do you look for common threads as you’re writing? Or are themes not necessary to all forms of fiction? Share your thoughts in the comments below.

Design And Positioning Schools Of Strategy Essay

Design And Positioning Schools Of Strategy - Essay Example According to the research ten schools of strategy have different perspectives on the subject of strategy. These represent different schools of thought on strategic planning and formulation. The ten schools of strategy are design school, planning school, positioning school, entrepreneurial school, cognitive school, learning school, power school, cultural school, environmental school, and the configuration school. The design school of strategy defines strategy formation as a process of conception. Design school of strategy proposes a strategy that matches external opportunities with internal capabilities. The position school of strategy defines strategy as positions in the economic marketplace which are generic and common. Strategy should also be designed, keeping in mind existing and future competitors. The entrepreneurial school of strategy sees strategy making as a visionary process. Also this school makes the chief executive officer as the main formulator of the strategy. The plann ing school of strategy identifies strategy making as a formal process which calls for a mechanical and systematic process of strategy formulation with no or little creativity. The cognitive school sees strategy making as a mental process and takes input from different concepts of psychology. This school is largely conceptual in nature. The learning school stresses on learning from past experience and therefore sees strategy making as an emergent process. The power school of strategy argues that negotiating between different power holders within the organization is an important part of strategy formulation. ... The position school of strategy defines strategy as positions in the economic marketplace which are generic and common. Strategy should also be designed, keeping in mind existing and future competitors. The entrepreneurial school of strategy sees strategy making as a visionary process.( Mintzberg, et al, 2002). Also this school makes the chief executive officer as the main formulator of the strategy. The planning school of strategy identifies strategy making as a formal process which calls for a mechanical and systematic process of strategy formulation with no or little creativity. The cognitive school sees strategy making as a mental process and takes input from different concepts of psychology. This school is largely conceptual in nature. The learning school stresses on learning from past experience and therefore sees strategy making as an emergent process. The power school of strategy argues that negotiating between different power holders within the organization is an important p art of strategy formulation. The environmental school sees strategy making as a reactive process that is dependent on the external environment. The cultural school of strategy calls for group work in formulation of strategy. Finally, the configuration school of strategy sees strategy making as a process of transformation. The different schools of strategy can be grouped into three larger groups (Mintzberg, et al 2002). The first group is prescriptive in nature and consists of design, planning, and positioning schools. This group tells how a strategy should ideally be made. The second group tells how strategy is made and comprises of entrepreneurial, cognitive, learning, power, cultural, and environmental

Business-Level and Corporate-Level Strategies Assignment

Business-Level and Corporate-Level Strategies - Assignment Example Moreover, AT&T provides GSM, TDMA and UMTS services. These are the example of niche marketing activities. AT&T has started to sell their wireless and GSM services in iphone, collaborating with Apple Corporation (Grant and Meadows, 2012). Its exclusive accord to competitive market place has differentiated AT&T from its potential competitors. Vast spectrum utilization of AT&T offers its subscribers the video conferencing service. AT&T wireless is the only telecom company in US market that promises; people can get connected with each other anywhere and anyway by its efficient telecom service. AT&T has successfully diversified their business in several international markets. It is the leading wireless service provider in global market that provides Voice-IP, Voice-PTT, HSPDA and video sharing. Moreover, efficient channel exposure has increased the competitive advantage of AT&T. The story of AT&T depicts the 130 years old history. The old giant company has efficiently served the customers in telecommunication sector. From the foundation in 1875 by Graham Bell to this present era, the global telecommunication industry has evidenced several key events of AT&T. The study focuses on the corporate-level strategies of AT&T. After the successful invention of telephone in the year 1875 by Graham Bell, the company has diversified their business. The vertical integration of the company created the opportunity of transferring the corporate skills of the company. In an addition, BTC also did acquisitions of many licenses. It actually increases the market power of BTC. Years after years the both vertical and horizontal integration helped BTC to create the economies of scope. Moreover, they have continuously generated the know-how technology. The monopolistic status of the company resulted many filed regulation suits. At one point of time AT&T lost the brand image and huge market share due to

Organisational Change Management Essay Example | Topics and Well Written Essays - 3000 words - 9

Organisational Change Management - Essay Example The cost of absenteeism for the Silkeborg Council had reached enormous levels and warranted prompt intervention and the majority of the cases of absenteeism, the council noted was as a result of high levels of sickness. The traditional approach to combating sickness absence is to consider this at a personal level. Strategies that are usually employed at this level consist of return to work initiatives, attendance monitoring and referral to a professional health service. Discovery Silkeborg Council Elderly Care Department: Key Issues and Problems Although the Council has previously taken several initiatives in an attempt to intervene to reduce absenteeism in the elderly care sector, the approaches taken have only resulted in production of short-term improvements without any significant long-term effect. The approaches employed have included analysis of the root causes of lost time, developing a Stop-Lift policy that would ensure reduction in lost time caused by back injuries, and assi sting the various leaders in developing supervisory skills. The Council also embarked on education of the management level in supervisory and leadership roles and assisting them and the overall care staff to contribute their skills together in order to develop a policy that would handle absenteeism effectively. Most of these strategies have been employed but they have always produced meagre results. Nevertheless, recent research works have indicated newer approaches to approaching this issue, and as such work attendance has been revealed to be related to both physical and psychological environment at work. In addition, management performances, approaches and behaviours, social customs and economic strains, apparent health conditions and job contentment impacted on absenteeism. Conceptually, lower employment grades have long been linked with both short term and long term absenteeism, particularly those who take sick leaves. Disparities in the level of absenteeism particularly sick le aves between different sectors within the council and amongst the work force operating within comparable socioeconomic profiles within the council imply that work features predict sickness absence behaviour. Absence has always been noted to be high amongst those employees, who consider their duties at work to be lacking leadership roles, low on variety and use of skills, low on assistance at the work place. Employees occupying lower grades at the elderly care facility were up to six times more likely than those in higher grades to report jobs perceived to be low in demands, control, and support; consequently, they are said to be susceptible to moderate, extended and very long periods of sickness absence. The Karasek and Theorell’s demand-control model of work related strain has been regularly applied in such circumstances. The model proposes that risks to health do mostly arise when job demands are combined with low decision latitude that is perceived low control over work an d possible fewer prospects in realizing those skills. However, most studies assert that decision latitude is said to be a stronger forecaster than demand including social support at work as a forecaster of job strain. The demand and control model can be a useful means of developing and designing structures for planning organizational approaches to combat job strain and related characters which include sickness absence. Dream Addressing the Issues In developing an organizational change management intervention that will ensure

Transferable Learning Assignment Example | Topics and Well Written Essays - 4000 words

Transferable Learning - Assignment Example The new strategy did well in expansion of the business within the energy. More overseas branches were opened (HUMAN RESOURCE MANAGEMENT INTERNATIONAL DIGEST, 2009). Company’s vision The company is committed to implementing strategies that are intended to improve its general customer service and operations. This move is intended to satisfy the clients wherever they are. The company recognizes the globalization trend that calls for stiff completion ads well as an extensive stable business operation mechanism with the aim of meeting both long-term and short-term goals. The effect of exemplary global competition in energy production and energy related services has gradually led to unpredictable and complex trade milieu in the global energy industry and market. For instance, some of these challenges include dynamic market trends, non-renewable features of considerable extent of energy sources, which limits the life span of the entirety of the company existence (POWER ENGINEERING IN TERNATIONAL, 2009). These conditions are inevitable in the global energy industry and the associated market space and it requires Centrica to position itself in a strategic manner to cope with the economic trends. The primary international and management operations strategies include extensive client commitment and associations, maintenance and continuity of competitive supply cost, operational aptness through intensive research and best practice. Centrica’s Ambition and Governance structure Centrica is committed in ensuring that its customers are treated with outmost fairness, securing affordable energy supplies and ensuring reduced carbon emission. The following...Centrica Company can be said to be a competitive player in the energy industry both in the local and international market. This research has indicated that Centrica has a complex system of management with well-outlined functions and indeed the reason for the company’s prosperity. The diverse management depa rtments work harmoniously with the common goal of putting the Company at the right position. In addition, the Triple bottom line model enables Centrica Energy Company to trace the product development trends both locally and internationally. Moreover, the model helps in ascertaining the effectiveness of the supply chain systems. The company’s’ continued culture of expansion and customer satisfaction will see it grow tremendously and compete aptly with other players in the energy sector. In essence, sustenance of the current strategic management of all the Centrica departments is fundamental to a more prosperous company in 2020.

Business and cultural differences Essay Example | Topics and Well Written Essays - 2250 words

Business and cultural differences - Essay Example But this expansion also needs to recognize the culture of the people. The way the people dress, different ways for analyzing problems and how they interact are very important to understand in order to find the communication gap between the nations. Without proper communication several problems may arise due to difference in the cultural practices. In this study we will find the differences between the cultural backgrounds of UK and that of the acquisition company at China. Several issues which could arise within the organization due to cross cultural activities have been discussed in this study in order to successfully deal with any potential issues (Burton, 2009, p.8). 2 Cultural differences between United Kingdom and China The culture of the nation is often defined from the collective programming of the different minded people. The cultural differences are basically formed from four dimensions of the culture of a nation. These are basically power distance, individualism, masculinit y and uncertainty avoidance. Based on these factors the culture of the nation varies to a great extent from country to country. 2.1 Power Distance Index The power distance index is the indicative of the distance between the top management and the subordinates. In high power distance culture they have inequality of power and wealth in the society. This is not forced on the population but comes from the cultural heritage of the country. China has a highly power distance culture which is ranked 80 compared to the world average of 55, while in UK it’s around 30. Therefore in China the people maintain a great distance in different levels of the organization which sometimes leads to an unfriendly workspace with professional relation being the priority in business. Every employee is not free to express their feelings and they are not allowed to take any business decision. The top management are only responsible to take critical decisions in the business. In UK business strategy, the supervisors are well mixed with the subordinates thus creating a very friendly and healthy workspace since the power is well distributed and dew to very small distance between the levels everyone is invited to share their own thoughts on the business plans. The business plans are taken after discussion with all the levels of the organization. Every individual are encouraged to share their ideas and before taking final decision by top management the suggestions from subordinates are kept in mind. 2.2 Individualism Individualism is working with single responsibility and without interacting with peers in the organization. On the other hand collectivism is working in groups and taking decision collectively without questioning loyalty. Individualist business organisation has very little ties between individual employees. Due to the ancient cultural heritage of China the family or relation are between peoples in the society are very strong and the people are very loyal towards each other . Collectivism is the practice in China society who have a close and committed members in the group be it a family or a business. Everyone takes

Transferable Learning Assignment Example | Topics and Well Written Essays - 4000 words

Transferable Learning - Assignment Example The new strategy did well in expansion of the business within the energy. More overseas branches were opened (HUMAN RESOURCE MANAGEMENT INTERNATIONAL DIGEST, 2009). Company’s vision The company is committed to implementing strategies that are intended to improve its general customer service and operations. This move is intended to satisfy the clients wherever they are. The company recognizes the globalization trend that calls for stiff completion ads well as an extensive stable business operation mechanism with the aim of meeting both long-term and short-term goals. The effect of exemplary global competition in energy production and energy related services has gradually led to unpredictable and complex trade milieu in the global energy industry and market. For instance, some of these challenges include dynamic market trends, non-renewable features of considerable extent of energy sources, which limits the life span of the entirety of the company existence (POWER ENGINEERING IN TERNATIONAL, 2009). These conditions are inevitable in the global energy industry and the associated market space and it requires Centrica to position itself in a strategic manner to cope with the economic trends. The primary international and management operations strategies include extensive client commitment and associations, maintenance and continuity of competitive supply cost, operational aptness through intensive research and best practice. Centrica’s Ambition and Governance structure Centrica is committed in ensuring that its customers are treated with outmost fairness, securing affordable energy supplies and ensuring reduced carbon emission. The following...Centrica Company can be said to be a competitive player in the energy industry both in the local and international market. This research has indicated that Centrica has a complex system of management with well-outlined functions and indeed the reason for the company’s prosperity. The diverse management depa rtments work harmoniously with the common goal of putting the Company at the right position. In addition, the Triple bottom line model enables Centrica Energy Company to trace the product development trends both locally and internationally. Moreover, the model helps in ascertaining the effectiveness of the supply chain systems. The company’s’ continued culture of expansion and customer satisfaction will see it grow tremendously and compete aptly with other players in the energy sector. In essence, sustenance of the current strategic management of all the Centrica departments is fundamental to a more prosperous company in 2020.

Read two articles relateting to one aspect of early childhood Assignment

Read two articles relateting to one aspect of early childhood curriculum.write a brief synthesis of the articles - Assignment Example Along with the right teaching in Science are different assessment instruments that would help the teacher gain success in classroom. Some of the assessments are: Learning and Knowledge Assessments, Performance-based Assessments for Individualized Instruction, Progress Monitoring, and Curricular Evaluation, and Direct Assessments of Science Learning. Educators are well aware that children learn easily and more effectively if they are enjoying while learning. Since the nature of children in the early childhood education better known as the â€Å"preschool years† are more of â€Å"playing†, educators must capitalize on playing as an effective medium of teaching. Teacher may opt to incorporate the three-play types in their classroom strategies. These play types are the modelled play, open-ended play and finally purposefully framed

Fatty acid Essay Example for Free

Fatty acid Essay The First Solid Chocolate became an available in The United States in 18th century. The First Chocolate bar appeared around 1910. In 1998 we consumed 3. 3 billion pounds of chocolate or more than 12 pounds per persons (Leslie Chelsy, 2002). Since chocolate was valued for it stimulating effect, it became standard issue for the U. S. armed farces during word war II. Today, giving fine chocolates as an expression of love is a long standing tradition. What would Valentine ? s Day be without chocolate? Also, some study suggests that some chocolate may be good for the heart. It is true that chocolate is rich in saturated fatty acids, villains when it comes to raising cholesterol and attach our coronary arteries. The main component of cocoa butter is a fatty acid known as stearic acid, which is rapidly converted in the liver to oleic acid, a monounsaturated that neither raises or Lowers Serum cholesterol. For example, one study found that healthy young men on a 26 days diet in which a 37 percent of calories come from cocoa butter had no increase in their serum cholesterol and their cholesterol levels were no higher than if they had been on a diet in which the fat came from olive oil. Recent research suggests that chocolate may even protect arteries from disease cocoa powder has been found to contain flavonoids, a type of phytochemical that is also present in red wine, green tea, peanuts, cranberries, strawberries, apples and many other fruits and vegetables. Flavonoids act as antioxidants, the lower the probability that artery-clogging cells will develop. Nutritionist has discovered that flavonoids are known to function as antioxidants in blood stream. The greater the level of antioxidants, the lower the probability that artery-clogging cells will develop. For example, a 1. 5 0nce piece of chocolate contains approximately the same amount of flavonoids as 5 ounces of red wine, another product whit antioxidants. Chocolate high in flavonoids may improve cardiovascular health. Some research has indicated that chocolate may work similar to aspirin to help keep platelets in blood from sticking together or clothing. This improves blood flow and can reduce the risk of heart attack and strokes. It is not true that chocolate may cause acne or pimples. A lot of people believe that chocolate is the main cause for acne. However, there is not evidence that chocolate cause acne or pimples. On the other hand, some chocolates contain palm oil or coconut oil, two saturated fat that raise cholesterol levels. And do no one should expect to lose weight one a chocolate diet nutritionists are concluding that there is little harm in eating two or three chocolate bars a week. Finally, chocolate is a lover gift in everywhere. I As think a red wine, enjoying chocolate container a flavonoids that can function as antioxidants. Also, dark chocolate can prevent heart attack and strokes.

Share Repurchase and Taxation among UK Companies

Share Repurchase and Taxation among UK Companies The aim of the research project is to examine the relationship between share repurchase and taxation in the UK companies. Project Objectives To examine the motivations of share repurchase in the United Kingdom. To analyze the recent trend in share repurchases over last 20 decades among UK companies. To explore the relationship between shares repurchase with taxation in the UK companies. To explore the impacts of taxation on share repurchase activity for UK companies Context For decades, most of the corporations are preferred to pay out cash in the form of dividends rather than share repurchases, despite the relative tax advantage of capital gains over ordinary income. In some countries, such as U.S. and UK, companies can buy back their own shares in the stock market, also known as a share repurchase. In the last 20 decades, share buybacks become extremely popular in the United States. According to aggregate data from Compustat, companies announced share repurchases increased from 4.8 percent in 1980 to 41.8 percent in 2000, while dividends only grew at an average annual rate of 6.8 percent (Grullon Ikenberry, 2002). Researchers also found that during 1985 to 1999, corporations in the U.S. announced intentions to repurchase about $750 billion of stock (Vermaelen Rau, 2002). Moreover, studies show that from 1999 to 2000, industrial firms spent more money on share repurchases than on dividend pay out, and that is the first in history, share repurchases p rograms have become more popular than dividends (Grullon Ikenberry, 2002). What are the reasons for the companies buy back their own shares. Jensen (1986) pointed that firms repurchase stock to distribute excess cash flow. A share repurchase distributes cash to existing shareholders in exchange for a fraction of the firms outstanding equity. This hypothesis has been supported by Stephens and Weisbachs (1998) study. They found share buy backs have a positive relationship with the level of corporation cash flow. Moreover, they also found a negative relationship between share repurchase and prior stock returns, which means, firm repurchase when their share prices are undervalued in stock market. This theory has been supported by Vermaelens (1981) study. He found that firms repurchase stock when they are undervalued and have the excess cash to distribution. In later studies, researchers pointed that firms may repurchase stock to increase their leverage ratio (Opler and Titman, 1996). For the tax perspectives, researchers pointed that tax changes have a major impact on share repurchase. In the UK, companies are sensitive to tax environmental changes. For example, studies shows that in 1994, there were significant increase in the number of open-market stock repurchase programs. This cause by the introduction of tax favored agency share repurchases programs (Vermaelen Rau, 2002). But in 1996, when the tax credit given to tax exempt pension funds in agency buybacks was abolished, the number of the companies announced share repurchase fell significantly. However, in 1997, when all tax credits were abolished, share repurchase became popular again. As some evidence showing above, share repurchase become more popular than any time in the history. Researchers stated that the majority of companies start to use cash payouts to shareholders through share buybacks rather than cash dividend (Grullon Michaely, 2002). Therefore, it is important to better understand the motivation behind the recent surge in share repurchase activity. Although, share buy backs growing popularity, most of the established studies focus on the U.S. firms. Whether the share buybacks in UK as popular as in the U.S., because the different of tax and regulation systems between this two countries. The aim of the research will not only enhance our understanding of corporation pay out policy but also examine the share repurchases programs under UK taxation system and how this impacts effect on UK companies payout strategies. Moreover, the reason for me to focus on the UK companies rather than other EU companies because there have lacks of share repurchase activities in Europe countries. According to the Securities Data Corporation (SDC) reports shows that during 1980 to 1998, there were only 489 stock buybacks announcements made by European companies. And nearly 60% of those announcements were made by the UK companies. There have various reasons for the lack of share buy back activities in EU companies. Firstly, share repurchase is still illegal in some European countries, such as France and Germany. Secondly, some countries proposed specific tax provisions to discourage share buy backs. For example, in Netherland have the high taxes on dividends and low taxes on capital gains. Thirdly, the share repurchase do not fit European company culture. Traditionally, most European companies focus on maximizing stakeholders value rather than shareholders value (Vermaelen Rau, 2002). Moreover, in European countrie s the stakeholders (such as managers, banks) prefer to maximize the size of the companies rather than focus on stock prices. They are not interested in share repurchase. Finally, there are little relative studies examine the relationship between share repurchase and taxation with UK companies. Literature Review 4.1 Introduction This search focuses on share repurchase and taxation among UK companies. Bibliographic database used were Business Source Premier (EBSCO), Econo Lit with Full Text (EBSCO), JSTOR Business, Psyc ARTICLES (CSA), Science Direct and Swets Wise. The details of these and full text database were searched in Table 1. The total numbers of retrieved articles were 30. Keywords used were dividend, share repurchase, buybacks, payout policy, dividend policy, taxation and regulation with limited to academic journals and non-academic articles on the last 20 years. 4.2 Motivations of share buy backs There are number of reasons a firm repurchase stock. First, Share repurchase could improve the retained profits. Because when companies purchase their own shares, the remaining number of shares left in the public will lower. The reduction of shares in the public means the earning per share will increase even the profits remain the same. So when companys share price undervalued, repurchasing shares may still result in a strong return on investment. Secondly, firms may use share repurchase announcements to signal the market that their shares are undervalued and the positive stock price reaction at the announcement of share repurchase should correct the misevaluations (Dann, 1981; Vermaelen, 1981). However, Ikenberry, Lakonishok, and Vermaelen (1995) argued that this increase may not be sufficient to correct the misevaluations, particularly in the open market share repurchase- programs. According to Stephens and Weisbachs (1998) study, they investigated on 450 open-market share repurchase programs in the U.S. between 1981 and 1990. They found that between 74% and 82% of the shares targeted at the time of announcement are later repurchased and this actual share buybacks are negatively related to stock price performance after the stock repurchase. Thirdly, share repurchase may increase the leverage ratio. The leverage ratio will increase when a firm distributes its capital. Therefore, assuming that an optimal leverage ratio exists, a firm may more likely to buy back their own shares when their leverage ration is below the target ratios (Bagwell Shoven, 1988). Fourthly, companies where there are few opportunities for growth, share repurchase may the possible way to improve the earning per share in order to meet executives or managers targets. Thus, companies structures may affect their decisions to buy back own shares. Finally, share repurchase make a takeover more expensive. Because share buybacks avoid the accumulated amount of cash in the firm, when a firm with a strong cash position but needs limited spending on capital will accumulate cash on balance sheet, therefore, it make the firm more attractive for takeover. However, recent studies shown share repurchases are only benefit shareholders wealth in the short term, but do not add any long term value to the company (Guay and Harford, 2000). Eberhart and Siddique (2003) did a survey based on 7,079 share repurchase programs between 1981 and 1995. The results showed that after the share buybacks, there were a slightly increase in the number of share outstanding. Often the share purchases in the share buybacks programs are used for employee stock options and stock grants. As one article suggested, share repurchases in general are just à ¢Ã¢â€š ¬Ã…“backdoor compensationà ¢Ã¢â€š ¬? for company employees (Henry, 2006:74). 4.3 Taxation with share repurchases Tax changes have a major impact on share repurchase. Study shows that in 1994, there were significant increases in the number of open-market stock repurchasing programs cause by the introduction of tax-favored agency share repurchase programs (Vermaelen Rau, 2002). Grullon and Michaely (2000) also find that the differential tax between capital gains and dividends is a significant determinant of the market reaction to share repurchase announcement. Grullon and Michaely (2002) pointed that in the U.S., corporations start to substitute share repurchases for dividends because capital gains are taxed at more favorable rates than ordinary income. They found that even in 1986, the Tax Reform Act greatly reduced the relative tax advantage of capital gains, but there was still a significant positive difference between the marginal rate on ordinary income and the marginal rate on capital gains. Raghavendra and Vermaelen (2002) studied on the relationship between taxation and share buybacks among the UK companies. In their studies, the result showed that buyback activity increased significantly when the agency buybacks introduced during 1990 to 1998 in the UK. This consistent with the hypothesis that taxation has a significant effect on share buybacks. Moreover, they also pointed that the ability of pension fund to recover dividend credits has a major impact on the buyback activity in the UK (Raghavendra and Vermaelen, 2002). However, some researchers have argued that taxes alone do not explain the extent of repurchases activity in the U.S. Brav at al (2005) stated that managers view tax considerations as of second important factor in the choice if disbursement mechanism. Ikenberry et al (2004) suggested that since the tax changed in 2003 in the U.S., the dividend had increased significantly. He also pointed that although dividends in the U.S. remain slightly tax disadvantages, that due to the delay of the capital gains by the investors. However, based on the results from research conducted in the U.S., the extent to whether the taxation dominant the managers decisions announce share repurchase rather than dividends is still an unresolved issue. 4.4 Regulation framework in the UK In order to better understanding the effect between taxation and share repurchase among the UK. It is important to develop our knowledge in the legal and tax frameworks governing U.K. share buybacks, moreover, to recognize the difference between these frameworks and those in the U.S. In The UK, share buybacks allow the company to manipulate its stock price. In order to avoid the share repurchase reduce creditors benefits, the Companies Act states that only distributable profits or the proceeds of fresh issue of share can be used to finance the purchase. Moreover, the companies are not allowed to announce share repurchase programs during the period when directors are not allowed to trade in their companys shares. This means that in the UK, share repurchases are not allowed in the 2 month period preceding the publication of annual earnings. Finally, compare with the U.S., in the UK, share repurchase are much less flexible tool for capital management. All the firms buy-backed shares may ask to cancelled, because the UK regulators more concerned about the preemption rights of shareholders (Vermaelen Rau, 2002). Not like in the U.S., the regulators more concern about the à ¢Ã¢â€š ¬Ã…“treasury stockà ¢Ã¢â€š ¬?, such as repurchased shares can be re-issued without s hareholder approval (Vermaelen Rau, 2002). Conclusion There are various reasons for firms to announced share repurchase, although share buyback activity become extremely popular in the U.S., but the UK repurchase scene is different from the U.S. scene in many respects. Although the UK is the European country where buybacks are most popular, but it is still relatively small numbers of share repurchase programs announced compare with the U.S., where about 100 U.S. firms announce open-market share buybacks each month. However, the UK taxation system may make share repurchase less attractive than they are in the United Stated. What the impact of taxation system on share repurchase announcement among UK companies? How these impacts affect UK companies in last 20 years? Which industry is more likely to announce share repurchase program? The proposed research will review the potential relationship between taxation and share repurchase among UK companies. 5 Research Method 5.1 Desk Based Research The desk based research used to my study. Because desk based research is very useful to get a broad understanding of the topics and is relatively easy to use (Bryman and Bell, 2003). The data usually used in desk based research is referred to as secondary and includes collecting information from third party sources such as company website, magazine articles, books, journals, published statistics and marketing research reports (Collis Hussey, 2003). There are many advantages to using secondary research. This includes the relative ease of access to many sources of secondary data with little or no cost to acquire. The use of secondary research may help researcher to clarify the research question and help align the focus of large scale primary research. However, there are also some disadvantages of using secondary research. Sometimes, secondary data may not presented in a form that exactly meets the researchers need and the research may not get the full details of the research to gain t he full value of the study. Moreover, with companies competing in fast moving industries, the secondary research may out of date have little or no relevance to the current market situation. 5.2 Reasons of using Desk Based Research There are several reasons for me use desk based research. First, there is a tremendous amount of literature available, but limited studies focus on the taxation and share repurchase among UK companies. Therefore, the desk based research may help me to limit the articles to focus on my research topics. Second, the desk based research may possible to obtain companies annual report and account from companies websites. Because the UK Companies Act (2006) requires all quoted companies to publish their annual reports available on their website. (CA S430). Finally, in order to explore the relationship between taxation and share repurchase among UK over 20 years. The specific data need to be obtained, such as market-to-book ratio, return in capital employed, equity to debt ratio, market value. All of that information could obtain through on-line data base, such as Data Stream, which can be used in Aston Universitys library. However, some of the information may out of date or the results may not be directly related to UK companies situation. And the amounts of information available may be very limited. Also, due to the lack of study on relationship between taxation and share buybacks under UK taxation system, it is difficult to find sufficient sources from limited useful information. 5.3 Sample Section and Analysis Method The company shares repurchase announcement information been collected between 1 January 1999 and 31 December 2009. The information obtained from various ways, including London Stock Exchange (LSE) online service, UK-wire Company Announcement service, news articles from the Financial Times. The independent variables of stock returns and data have been provided by DataStream. Moreover, the data and sample had to satisfy the following criteria: The repurchase must exclusively be ordinary shares The firms is listed in the UK Repurchases announced during the last quarter of 2001 are excluded to dampen the volatility effects of 11 September 2001. Only the first announcement of share repurchase programme is included. The sample includes all open market share repurchases, private repurchases Descriptive statistics of the repurchases and independent variables used in this study to summarize and organize the companies repurchase data. Then, the main tax regimes divided into four equal periods during the sample period. The repurchases announcement data will be analyzed into the four tax periods. The correlation matrix on the variables will be needed to analyze whether there is the correlation between companys stock returns and share repurchase. Finally, the result will be interpreted and presented. Ethical issues The following ethical issues will be conducted with this research: Recode the data and results accurately Follow the Aston University rules on plagiarism Describe and discuss the research result objectively Task List Task Problems Solutions Obtain journals and literatures about firms dividend policies, share repurchase and taxation Tremendous amount of literature need to reviewed Limit search to articles that study on share repurchase within UK companies Obtain the information about the firms announced share repurchase programs within the UK for last 20 years Relatively small data need collect from numerous information Limit the research to companies announced share buybacks listed by data stream between 1989 and 2009 in the UK Create a list of relative UK companies Which company should include The company announced share repurchase over million Obtain the information about taxation and regulation changes over last 20 years in the UK A lot literatures need to reviewed Limit search to articles about taxation and regulation changes in last 20 years Find the impact of taxation change for share repurchases activity A limit studies/result on this area, especially for UK companies. Analyze the data on my own, use the statistical methods to explore the relationship between taxation and firms payout policies. Write up report Easy to exceed 15000 word limit Work with supervisor to only include the most relevant information Review the dissertation before the submit it Easy to make some grammar, spelling mistakes. Ask my friend read it, see whether the dissertation make sense for them. Help me to find the grammar mistake.

The Fate of Women in The Birthmark Essay -- Birthmark Essays

The Fate of Women in â€Å"The Birthmark†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚   Wilson Sullivan in â€Å"Nathaniel Hawthorne† in New England Men of Letters states that Nathaniel Hawthorne’s tale, â€Å"The Birthmark,† depicts the efforts â€Å"of a deranged scientist to obtain total perfection† in   his wife by removal of a facial blemish. In this story the scientist operates on the superficial level of the physical world, while the woman, the truly heroic woman, functions on the level of the heart and soul, the more significant level. She it is who in her virtue provides for the reader an example to live by, even though she loses her life in the process. This essay hopes to explore the status, role, attitude toward women and other such issues.    Alfred Kazin in the Introduction to Selected Short Stories of Nathaniel Hawthorne comments regarding the central idea in the author’s short stories: â€Å"In story after story the given element, the central and unifying element, is what moves and stirs within us, the mysterious springs of our every action, our â€Å"soul†(Kazin 14). The secret to understanding the role and concept of women in Nathaniel Hawthorne’s tale, â€Å"The Birthmark† lies in the reader’s appreciation of Kazin’s statement above. The woman who sets a shining example for the reader is a specialist in soul development, whereas her counterpart, the male scientist, is a scientist of the physical world only. Another literary critic, in â€Å"Hawthorne’s Use of Mythology,† relates his similar interpretation of the essence of Hawthorne’s stories: â€Å"Everything he has to say is related, finally, to ‘that inward sphere.’ For the heart is the meeting-place of all the forces – spiritual and physical, light and dark, that compete for dominance in man’s nature. . . .† (McPherson ... ...horne – A Collection of Critical Essays, edited by A.N. Kaul. Englewood Cliffs, NJ: Prentice-Hall, Inc., 1966.    McPherson, Hugo. â€Å"Hawthorne’s Use of Mythology.† In Readings on Nathaniel Hawthorne, edited by Clarice Swisher. San Diego, CA: Greenhaven Press, 1996.    Stewart, Randall. â€Å"Hawthorne’s Female Characters.† In Readings on Nathaniel Hawthorne, edited by Clarice Swisher. San Diego, CA: Greenhaven Press, 1996.    Sullivan, Wilson. â€Å"Nathaniel Hawthorne.† In New England Men of Letters. New York: Macmillan Co., 1972.    Swisher, Clarice. â€Å"Nathaniel Hawthorne: a Biography.† In Readings on Nathaniel Hawthorne, edited by Clarice Swisher. San Diego, CA: Greenhaven Press, 1996.    Williams, Stanley T. â€Å"Hawthorne’s Puritan Mind.† In Readings on Nathaniel Hawthorne, edited by Clarice Swisher. San Diego, CA: Greenhaven Press, 1996.   

Comparison of the North American and Japanese Educational Systems Essay

Comparison of the North American and Japanese Educational Systems The comparison between Japanese and North American educational systems is often used. The Japanese system, along with other Asian cultures, places importance on the group and the interdependence of its members (Cole & Cole, 2001, p. 541). The North American model, in contrast, focuses on the ideals of individuality and independence (Cole & Cole, 2001, p.541). This contrast is due to a conflicting cultural/social structure and outlook of the world. Japanese look at the development of self as doubled sided: the inner self and the social or public self (Hoffman, 2000, p.307). Within the Japanese education system, the teacher's goal is to develop and cultivate both layers. Opposing this concept can be found in the North American style, which does not distinguish the two, but instead stresses the importance of the one true self (Hoffman, 2000, p.307). It is interesting to compare my personal experiences as an educator in both Japan and Canada. Both educational systems aims towards the sam e outcome: the development of the child toward their future role in adult society. However, the difference can be seen in the differences in the educator's desire for the children’s development, and their role in adult society.   Ã‚  Ã‚  Ã‚  Ã‚  The Japanese educational system emphasizes the importance of the group (Hoffman, 2000, 301). The national, cultural image reflects its stress on group interconnectedness (Hoffman, 2000, p.301). Within a classroom’s daily life, large group activities are encouraged. Japanese students spend less time seated and more time participating in whole or small group activities (Hoffman, 2000, p.302). On a regular basis, as a teacher in elementary schools in Japan, I prepared group or whole class interactive activities. As children learn, the attention is given to the children' development in terms of a collective effort as a class (Hoffman, 2000, p.302). In Japan, the greatest task of the children's education is considered to be their socialization into group life (Hoffman, 2000, p.302). In the middle childhood years, there is a large increase of formalization and rituals in schools. Every part if life is a routine. The school code of dress, attitude, and daily routi ne, all are oriented to encourage proper observance of form (Hoffman, 2000, p.305). The role of the teacher is not authorita... ...The culture as a whole, reflects the need to be a member of a group. There are many cultural, sports and social adult groups. Within groups, Japanese adults are some of the most unique people, but without it, you wonder where their identity lies: what the group is or what they are as people.   Ã‚  Ã‚  Ã‚  Ã‚  Both of these educational systems are reflective of the culture. The Japanese educational system aims to socialize the children to rely on groups and stresses the importance of relations within those groups. In contrast, the North American educational system aims to socialize the children to be independent and individualistic. Each system aims to socialize their children in a way they see as important for the culture they live in. Japanese culture is very dependent on the group concept, whereas the North American culture stresses the notion of independence. References: Cole, Michael, & Sheila R. Cole, (2001) The Development if Children. (4th ed.). New   Ã‚  Ã‚  Ã‚  Ã‚  York, New York: Worth Publishers. Hoffman D, (2000). Individualism and Individuality in American and Japanese Early   Ã‚  Ã‚  Ã‚  Ã‚  Education: A Review and Critique. American Journal of Education 108 (Aug.,   Ã‚  Ã‚  Ã‚  Ã‚  2000): 300-317.

Process Mapping

| PDF | Print | Share Process Mapping – An Overview Back to previous page Process Mapping – An Overview What is it and how can it help me? A map of a patient journey is a visual representation – a picture or model – of the relevant procedures and administrative processes. The map shows how things are and what happens, rather than what should happen. This helps anyone involved see other people's views and roles.It can also help you to diagnose problems and identify areas for improvement. There are different approaches to mapping patient journeys, procedures and administrative processes in healthcare services. Which one you select will depend upon: What you need to know Resources and timescales Engagement and interest of staff Each one gives you a slightly different perspective and there is no definitive right or wrong. The key is to reflect how things are – and not how they should be.Examples of process mapping techniques: A guide to mapping patient journeys – process mapping; a conventional model Process mapping – alternatives ways to conventional process mapping Process templates Walkthrough a patient journey Spaghetti diagram Value added steps A picture of time and resources (process templates) required by a single patient Reviewing the patient pathway; mapping your last ten patients – using patient files and records Getting patient perspectives Care pathway analysis When does it work best?Mapping patient journeys is an essential tool to reduce delays and highlight improvements for patients and staff. Each approach reveals a different perspective. All approaches will reveal: Unnecessary delays Unnecessary steps / unnecessary handovers Duplication of effort / waste Things that don't make sense / not logical Likely hotspots, bottlenecks or constraints Depending upon which approach you use, you will be able to: Identify bottlenecks and constraints Identify and understand variations in clinical practice Deve lop a shared understanding of the problem Build teamsIdentify issues to do with quality of care Gain an in-depth understanding of a patient's perspective Identify steps that don't directly contribute to patient care (those that contribute are sometimes called value added steps) Carry out capacity and demand analysis from core information Mapping things out can also produce brilliant ideas; especially from staff who don't normally have the opportunity to contribute to service improvement, but really know how things work. How to use it You don't need to map everything: concentrate on the area where there is a gap in your understanding, or which needs improvement.Ideally, you will know where the bottleneck is before you go into more detailed mapping as the information you need should be slightly different. The information and level of detail you need depends upon your starting point. Consider the views and perspectives of the people you want to work with to identify the problems and so lutions. Where do I start? What do you need to know? How simple can you go? Are you working at a high level along the whole pathway or focusing in more detail? Whose views do you need? What is the best way to engage them? Do you need to meet with / engage people in advance?How could you capture the patient's view (if the mapping exercise includes part of the service they experience)? Wherever possible, use photographs and pictures of places, staff and equipment in mapping exercises. This brings your representation of ‘how things are' to life. Guide to Conventional Process Mapping Potential impact (on patient journeys) This is often used across teams and Reduces unnecessary delays, time lost due organisations (see mapping the whole patient to duplication and work that doesn't make journey across teams and organisations) to sense, right support for constraints. earn about this mapping technique). Strengths Outcome A range of staff's knowledge about their work Different perspecti ves. (what happens and when it happens) mapped Interpretation is shared. along a patient journey. Staff buy-in for potential improvements. Lots of ideas for improvement. Change or improvement ideas. What it is Usually a big meeting of fifteen to twenty- five people lasting around two to three hours. Team building. Everyone understands the issues, so reduces resistance to change proposals.What resources you need Weaknesses Skilled facilitator (not part of the group). A room. Lead-in time to get the right people in the Effort to set up. room. Cost of external facilitation (unless you Time from the people involved, preferably at a time when there is lease opportunity for are able to get someone from another interruption. part of the organisation). Rolls of paper, post-its. Time – delay in getting going. People who aren't in the room don't get engaged. Lots of ideas for improvement overwhelming, so follow-up doesn't meet expectations.Non-Conventional Process Mapping Potential imp act (on patient journeys) This is often used across teams and Reduces unnecessary delays, time lost due organisations (see process mapping – to duplication and work that doesn't make alternative ways). sense or doesn't ‘add value', right support for constraints. Outcome Usually more quickly accessed knowledge Strengths about a procedure / clinic / administrative process. Details could focus on: Can be planned in a shorter timescale. Walk the patient journey yourself. Set up a mini mapping session. Value added steps.Potential for more detailed information to be produced. A good place to start. A picture of the time and resources Weaknesses (process templates) required by a Could still get silos unless links or single patient. interfaces with other teams Staff buy-in for potential considered. improvements. Change or improvement ideas. What it is (eg different approaches) 1. Walking through the patient journey 2. Set up a mini process mapping session. 3. Follow a patient. 4. Be a patient . What resources you need Clipboard and paper (if doing it by yourself) or flipcharts, rolls of paper and post its. onsidered. Just because there is more detail, it does not (and should) not reflect everything. A judgement call needs to made on what actually would be useful and what is possible to undertake in the time that has been allocated. Tracking paperwork, samples, patients Potential impact (on patient journeys) through a system (see tracer studies to Reduces unnecessary delays, time lost due learn about this technique). to duplication and work that doesn't make sense or does not ‘add value'. Outcome A small number of pathways mapped ie 10 Strengths patient records along key steps and/or staff nteractions. Less resource intensive to set up. What it is A form developed to pick up information as something goes through the system. Collate the information and follow-up either through interviews or group discussion. Identifies steps that are hidden. Level of detail in a contained area. Some staff may feel this approach is more scientific as it focuses on what happened and when, adding weight to the findings. What resources you need Planning time and good communication (staff who are involved need to know what they need to do and why). Weaknesses A good form. Analysis time. Analysis time.Follow-up time (meeting or possibly interviews). Ownership of the results or findings less. Some people may say the sample size is too small. Using patient files and records Potential impact (on patient journeys) (see reviewing the patient pathway: mapping Standardises clinical practice / timescales at key stages of clinical pathway, reduces your last ten patients). unnecessary delays and work that doesn't ‘add value'. Outcome 10 records of patient journeys with timescales Strengths from a defined start and end point. What it is A review of patient records and a follow-up meeting to discuss findings.Relatively quick and easy to focus – it gi ves you a good starting point. Focus on clinically important events and when they happen. What resources you need Access to patient records (this isn't always Comparison across consultant. easy). Time to review the patient records. A room and the right people to discuss the Weaknesses results. Misses out the detail. Misses out the ‘why things happen'. People may say the sample size is too small. Walkthrough a patient journey / patient Potential impact (on patient journeys) shadowing (see process mapping – Reduces unnecessary delays, time lost due alternative ways). o duplication and work that doesn't make sense or doesn't ‘add value'. Delays reduced Outcome due to quality issues picked up from patients' Qualitative perspective of the patient's viewpoints. journey and interactions with staff. See also Strengths getting patient perspectives What it is Someone ‘shadows' a patient taking a tour of all of the steps or some steps in a patient's journey. You can al so walk through the journey talking to staff, but you will miss interaction between patients and staff. What resources you need Someone external to the team to carry out the walk through.Identifies issues that staff may be less happy to highlight in a bigger group. Quality focus. Identifies local solutions with staff that they can take forward. Good way for individuals in a team to see how other teams work. Some preparation. Weaknesses Agreement about what to do with the findings. General ownership of the insights Staff who are skilled at observing / gained (it is recommended someone interviewing doing the walk through. Permission from patients. external to the team does the walk Time to write it up. through). Shadowing does not necessarily provide representative views. Workflows (see spaghetti diagram)Outcome A picture of time wasted from walking / movement of things. Strengths What it is A picture of the actual movement of staff, patients or things eg X-rays through a department. Called a spaghetti diagram as that's what it often looks like. Results of improvements Better layout for a department or ward based on observations. Easy and quick to do. Visual picture reveals a lot and triggers much discussion. Weaknesses What resources you need Someone to observe the movement of the Also its strength – a single perspective person, patient or thing. Preparation and discussion time with team. Flipchart and pens.Compare with evidence based pathways Results following improvement Development towards evidence pathways. based Outcome A comparison of your clinical pathways with existing evidence based pathways. Strengths What it is Uses existing pathway work as a source of knowledge and ideas, links to pathway work: Focus on evidence based care and best practice. Simple vision for the future. Map of Medicine May get people ‘on the same page'. Delivering quality and value Cancer Services Collaborative Partnership Department of Health 18 week programme Weaknes ses NHS Library – Protocols and Pathways What resources you need Preparation.Access to the existing pathway. Meeting room and time with the right people. Flipchart. A focus on ‘right patient, right care, right time' (Source local evidence) May not pick up the reality of what is going on in your pathway (especially in support function).. Currently, only main pathways are available. You must know your own pathway to get the most from it. Care Pathway Analysis Tools Results following improvement Care pathway analysis tools allow health Depends upon the focus of the simulation systems to map out the patient journey as a and the changes made as a result. rocess map. You can then modify this to show the potential impact of new ways of Strengths working, or new technology and practice (see care pathway analysis). Displays ideas for improvement and potential impact without need to make What you get from the analysis actual changes on the ground. The anticipated impact prior to change. Done right, it can save significant resources eg you can see bottlenecks and anticipate the impact Helps to visualise benefits of change. of changes in work patterns around the Can prevent decisions that would make things worse rather than better. ottleneck. The discussions around the results usually What it is lead to direct improvement. It is a simulation software tool. A number of Weaknesses tools are now being developed for the NHS, Generally needs a lot of data and some such as the Scenario Generator. The NHS expertise from information and analytical Institute for Innovation and Improvement has departments as well as facilitation. acquired a free license for each SHA and All models represent a view of the world. The PCT. impact the model simulates may not be what happens.What resources you need Currently, free tools only have limited number Access to the simulation software. of pathways Reasonable standard of computer hardware Not available to some regions. to ensure si mulation runs quickly. You must know your own pathway to get the Analytical expertise. most from it. Additional data. Meetings to develop your model. Good understanding about the strengths and limitations of the approach. Examples â€Å"We want the simplest possible picture of how the process works, and simplest is the key word here.The aim of process mapping is to make things clear – to provide us with insight, and the best map is the simplest map that provides that insight. † The East Midlands Improvement Network Originally from Jones & Mitchell, Lean Enterprise Academy  © NHS Confederation. A high level value stream shows the time taken by each main party in an elective care pathway. This type of map can give you context for more detailed mapping exercises. What next? Be clear about your focus. If you are starting out, select an approach that will give you an overview of the whole pathway. Try to get an experienced facilitator on board to help you out.Be clear abo ut your objectives, ie ask what, why, when, where and how? For example, the scope of your project may be to reduce waiting times for radiology. You know mapping will help you. What do you do? A couple of high level maps would be a good place to 1. Describing the workflow of the department, around diagnostic tests 2. Describing the whole pathway for the most common test These would pick up areas for improvement that are straightforward (for example reducing the number of handovers) and may also pick up problem areas for more detailed mapping exercises.You should make improvements before you get to the next stage. The specific tools will guide you a bit more, but you may find it helpful to refer to the service improvement project guide as a checklist. Some tools that may help you Listening – the importance of this skill will help to ensure all participants' views are acknowledged Managing conflict may help with resistance to change Additional resources Websites: Map of Medicine Map of Medicine is linked to Connecting for Health and is currently available to organisations in the english NHS.NHS Scotland's Centre for Change and Innovation covers measurement, analysis, techniques and solutions for service improvement in health, including a section on mapping. Background The techniques described here originate in the main from the manufacturing industry, with a couple from social sciences. For example, the emphasis and term ‘value stream mapping' comes from an approach called Lean.Directly translated to health, this separates and maps out procedures and work processes that: Directly benefit patients (hands on time, decision making) Supports the benefit of patients (eg staff training) Does not benefit patients (eg time spent looking for something that isn't in the right place) Our knowledge about how to apply these approaches to improve health services is developing all the time. The foundation of this guide originates from the NHS Modernisation Agency, the National Clinical Governance Support Team and the learning and experience of work done by NHS organisations.At present, there is a strong influence from Lean and Six Sigma approaches to mapping pathways, procedures and work processes in healthcare. The other strong influence on health services is the development of evidence based clinical pathways. These are being developed as standardised pathways, using evidence developed by organisations like the National Institute for Clinical Excellence (NICE). Mapping has been used to illustrate the world and how things work pretty much since the beginning of time.Humans navigate by maps, as well as using them to illustrate and make sense of the world. Different maps have different perspectives and uses – which all combine to give us a more balanced overview of any given situation. Acknowledgements / sources The foundation of this guide originates from the NHS Modernisation Agency, the National Clinical Governance Support Team and t he learning and experience of work done by NHS organisations.  © Copyright NHS Institute for Innovation and Improvement 2008  © Copyright NHS Institute for Innovation and Improvement 2006-2012