Night Essay Example for Free

Night EssayCompare the hiatus of the youthfulness from Warsaw and the abeyance of the sad eyeball nonesuch and explain, using evidence from in that location and elsewhere in Night, why Elie Reacted differently to the two hangings. Elie Wiesels Night is a memoir of his horrifying childhood experiences of suffering as a Jew in the concent ration camps. Eliezer was make to suffer in many camps, and during this time he attestatored the daily sufferings and deaths of many humans. His faith faltered as a result, and after so much hassle he grew apathetic to the withering away of mortal life. By the end of the book nothing real surprises Elizer anyto a greater extent because he knew anything could happen at any moment. However, Eliezers reaction towards hanging of the youth from Warsaw was different from the hanging of the sad eyed angel. Eliezers faith faltered daily when he confesses the death of many innocent lives including the hanging of the youth from Warsaw, but he n ever loses his intrust or gestures the existence of graven image until he witnesses the hanging of the sad eyed angel. Eliezer witnesses many death during his time in submergence camps, and he never wept once, even when he witnesses the hanging of the youth from Warsaw. This young boy is described as tall and strong. Supposedly, he had stolen something during the alert in the concentration camp. Looking back at his execution, Eliezer expresses his feeling about the hanging saying that it upset him deeply (Wiesel 62) in a way quite distinct from his knowledge of the thousands who died daily in the camps.Elizer was disturb by the hanging because he did not lost all of his faith and hope, he still have humanity so thats why he feels upset when he witness people die, deep in his heart faith and hope were just broken, now after witness the hanging of the youth from Warsaw he found the broken pieces of hope that is why that evening after the execution he finds the soup tasted collaps e than ever (Wiesel 63). Another reason that Eliezer finds the soup taste better is because he was actually grateful that it was not him or his arrest toward the execution.Elizer realize that death is everywhere in concentration camp, and it could be either him or his father next time standing on the gallows. He is thankful that he still alive at that moment and can is still eating his ration of soup, although he knows that he could be in line next to get hang in the gallows. Eliezer also felt the youth from Warsaw brought the death on themselves. He realizes that there are rules in the concentration camp that you can never disobey, if you break the rules in the camp, you will be killed. Where is merciful beau ideal, where is He? (Wiesel 64) It was another(prenominal) day when Eliezer return from work and roll call begins.There were three gallows for three prisoners that are going to be hang on the gallows for conspiring to blow up the electric power station, but among the three p risoners there is a little pipel in the middle, the sad eyed angel. At every hanging, no one in the audience will ever shed a tear or weep, but the hanging of the sad eyed angel affected not solo Eliezer but many others.During the execution all eyes were on the child, the two men died immediately, but the child was too light and so he remained for more than half an hour, lingering between life and death. (Wiesel 65) The hanging pained Eliezer so much and it makes him wonder how deity can be present in a world with such cruelty, he question the present of God and when he heard a voice saying For Gods sake, where is God? (Wiesel 65) he answers Where He is? This is where hanging here from this gallows (Wiesel 65).Following the death of the sad eyed angel Eliezer thinks that was the death of God as well. That night, the soup tasted of corpses (Wiesel 65), after witness the hanging of the sad eyed angel Wiesel finds the soup tasted like corpses and also like death, the death of God. T he sad eyed angel represent a symbol of mute which God is presents as in the novel Night. God was a symbol of silence in the novel because when Eliezer and the other Judaic people cries out for Gods aid and mercy, their please were left unanswered.The God in Night did not save them from cruelty and death, God has remained silence throughout the novel, so when the angel was hanged Eliezers relates the death of angel to the death of God, as he meant that God was hanging upon the gallows and had abandoned them. Eliezer realizes that the Nazis were coming closely to destroy his faith in God and so he was unable to enjoy anything because he thinks that life, hope, and joy could not be reach because all goodness had been undone. Ive got more faith in Hitler than in anyone else.Hes the only one whos keeping his promises, all his promises to the Jewish people Wiesel 81) Hitler the ultimate evil was conquering the good Jewish people every day through death and destruction. To Eliezer ther e was no hope for life and no chance for survival. He thinks God had abandoned them because there seems to be no end to evil. After witness the hanging of the sad eyed angel, Eliezer was constantly creation reminded of death, he feels like death was everywhere in the camp, and when he were forced to watch the hanging of the sad eyed angel, which appeared to be innocent and full of hope, he feels that he was forced to watch innocence and hope die in front of him.As Eliezer watched the young pipel struggle between life and death he felt that the boy was innocent and he did not deserve to suffer. Eliezer and the young pipel were around the same age, so when he witnesses the hanging of the young pipel he felt as he shared the pipels pain and suffering and that he was suffering from a slow painful spiritual death as well. The hanging of the young pipel pained Eliezer so much because he knew he could not rescue him. In Elie Wiesels Night the author present a significance of the hanging a nd the brutal elements of the surroundings in the concentration camp.He express that evening the soup tasted better than ever (Wiesel 63) after he witness the hanging of the youth from Warsaw, and yet after he witness the hanging of the sad eyed angel the soup tasted of corpse. It was trying to present how Eliezers slowly loses his hope and faith in God. Eliezers faith was being challenged under such brutal condition, and many do not get their beliefs put to the test in such extreme condition as Eliezer did, and this leads Eliezer to question his faith.The meaning of hanging in this novel represent the bad conquers good, death and evil become apparent. The goodness that had been present prior to concentration camp had been destroyed through death, evil and abandonment. Every killing that Eliezer witness deteriorated his faith and ultimately after witness the sad eyed angel, it was the end of hope for Eliezer, he finally understood the murderous nature of concentration camp, and he could not walk away unaffected by the hanging. At last, Eliezer walked away as a in all different person than how he entered.

Going global means new frontiers Essay Example for Free

Going ball-shaped means new frontiers EssayIntroductionOn the 19th Sep. 2014, the worlds largest initial public offering (IPO) was successfully completed in the New York Stock Exchange (NYSE), U.S., and the total IPO amount has reached up to $25 jillion (Chen. Mac. Solomon. 2014). Alibaba, the miracle creator, used only 15-years development to take the seat in the beleaguer Street and build an e-commercial empire. The NYSEs IPO is the signal to give out world-wide investors and competitors that Alibaba is ready to join the global grocery contention. For Alibaba, going global means new frontier, however, the new frontier could be either a gratuitous cliff or cornucopian grassland. In this essay, we will primary(prenominal)ly discuss that why Alibaba want to expand global merchandiseplaces, and how Alibaba is going to hold up the global strategies to against global competitors in overseas market. by avoiding direct competition, targeting similar market as China and incr easing firm size in the global market environment to footprint into a grassland market for persistent development.Alibaba the worlds largest online and mobile commerce company, was established in 1999 by the group of 18 people led by Jack Ma in Hangzhou, China. There are three main sites in Alibaba China, including T-mall, Taobao and Alibaba.com along with numbers of other companies to support Alibabas ecosystem development. Moreover, Alibaba besides has Alibaba.com and AliExpress.com to domiciliate worldwide online shopping services (Pressman 2014). Until 2013, Alibaba has to a greater extent than 2 million merchants across more than 190 countries and regions. In 2013, there was amount of $248 billion transactions went by dint of Alibabas online sites which is more than the total of eBay and Amazon. Furthermore, after the NYSEs IPO, Alibabas market cap has reached up to 215 billion dollar, which only followed behind Microsoft, Google and Apple among the global tech firms (Laj oie Shearman. 2014).Global Market Expansion (convention path from domestic to overseas) Why Alibaba want to expand global market?Alibaba is a typical Multi-national corporation, since Alibaba see up the headquarter in the China and operate e-commerce descentes in othercountries. in As a typical multi-national corporation, going global to exploit new distant market, to commix into larger and more efficient units and to exploit better social capital is an irresistible process for Alibaba. As the dominator in the Chinas online shopping market, Alibaba has already controlled 80% of the market share, thus Alibaba needs new distant markets for persistent development. Moreover, For Alibaba, both the internal capabilities and external environment allows Alibaba to make the global market working out decision.For the internal capabilities, Alibaba is a mature Internet corporation, which has controlled 80% of the Chinas online shopping market. Chinas market profits could constantly provid e considerable capital support for Alibabas long-term market expansion. Moreover, after the NYSEs IPO, Alibaba has won the trust from global investors and acquired sufficient capital for early market expansion. However, the challenges always exist during the process of the market expansion, especially from the local anaesthetic e-commercial corporations. Despite of the competition, high cost for setting up facilities, cultural shock, and different government policies would also be main concerns before the decision was made. Thus, I have listed three main strategies below to demonstrate Alibabas global market expansion.Avoiding direct competitionInstead of face to face competition with those locally dominant e-commercial corporations, Alibaba decided to operate their business around the market edges and move partial of e-commercial businesses to cross-country trade. In 2004, The Americas largest e-commercial corporationeBay entered the Chinese market by merger with a Chinese e-comm ercial corporationEachNet. In society to against eBay, Alibaba decided to launch Taobao, one of the main sites under Alibaba for C2C (customer to customer) business model, compete with eBay. Because of Taobaos preponderant business model and domestic advantages, eBay last(a)ly failed in Chinas e-commercial market expansion (Wang, 2010). honest now, Alibaba faced the same challenge in the Americas market, but Alibaba will not make the same mistake as eBay did. In order to avoid direct competition with eBay and Amazon, Alibaba has launched AliExpress for cross-country trade wholesale by offering quality products at factory prices. As the advantages, Chineseproducts have unstoppable prices to attract American customers also Chinese customers have strong demands for American high quality products (like Cherry Farmers and Fisherman). Although its too earlier to claim the final result of Alibaba, to avoid direct competition is always a good way to enter a new market without too much sq ueeze from local competitors.Finding similar market as ChinaAlibabas global strategies are more likely targeting the large and potential e-commercial market as Chinas market. For instance, Brazil, as one of the largest developing economy in the world, the economy status and e-commercial structure in Brazil is really similar as in China. ALthough, eBay and Amazon has already settled down in the Brazils market, its always not too late for Alibaba overtakes the dominance. In 2013, Alibaba set up a Portuguese e-commerce site to allow Brazil buyers directly purchase goods from Chinese wholesalers. Just in a year, Alibaba has became the third largest e-commercial website and took 20% of market share after Ebay and Amazon.In this July 12 millions of Brazilian customers visited the Alibaba.com, which is ten times than last year (Sciaudone, 2014). Moreover, in Brazils market, Alibaba wisely used the local sub-contractor to reduce investment and improve service quality, which subcontracted th e online payment services to Boleto and delivery services to Brazils state-owned postal service (Pressman, 2014). To make it even better, Brazilian President Dilma Rousseff and Chinese President Xi Jingping have signed the agreement to open the Green Channel to support Alibabas business between deuce countries (Chao, 2014). All in all, the success in the Brazils market indicated that to find the similar market is a feasible strategy for future development.increase the firm sizeAs a typical multi-national corporation, Alibaba effectively applied the law of increasing firm size, which have rapidly growth in the exemplification size of the firm, culminating in the MNC, and the parallel growth in organizational complexity (Hymer, 1970). E-commercial is the fundamental business for Alibabas long-term development, but not the only business Alibaba does or will do. As the range of investments show below, Alibabamade plenty of investments in smart phone, video websites, telecommunication a nd so on.Some of them are full complement businesses to support Alibabas e-commercial, like Juhuasuan, Alipay and Alibaba pictures and some of them are potential businesses for long-term development, like Kabam, Peel, and Tango. Like Jack Ma has said in the Stanford Business shallows presentation, Alibaba would always follow the markets path, where is the market, where is the Alibaba. Alibaba believed those investments are the future market and opportunities. On the global market expansion, Alibabas strategy is to pursue dynamic, diversified, sustaining development.Impacts on global market and host regionWith the development of Alibaba, the global e-commerce businesses will absolutely more competitive than before. There will be more and more cheaper and quality products flow into global market from China. Other e-commercial corporations, like eBay and Amazon, have to find the way out to against Alibabas expansion. On the other hand, Alibabas global market expansion will provide mor e opportunities and channels for Chinas manufactories and factories to enter into a larger market. As Alibabas mission said, to make it easy to do business anywhere. Alibaba help Chinas merchants to do business much easier and more efficient.ConclusionIt is indeed that Alibaba made a great success in 15-year development, but some concerns still exist from investors. Some investors even thought its possible that Alibaba is too big to be expropriated by Chinese government (Crovitz, 2014). However, Its a totally misunderstanding, Chinese government always encourage and support Chinas corporations to exploit overseas market and welcome foreign investment. Furthermore, investors also consider the instability to an Internet company. Unlike other industries, such as auto or manufacture industry, Internet familiarity is highly volatile. Internet Company could create billions of fortunes overnight, but also could lose everything instantly. In this case, its a significant mission for Alibaba to keep investors trust and faith. Up to now, Alibabas steady-state growth and expansion is the best response to investors trust and support.For 15-year development, Alibaba completely followed the conventional path from serve domestic market to operate businesses overseas. Eventually, Alibaba has successfully reinforced an e-commercial businesses bridge between China and overseas market. Alibaba will continue to grow, and it will continue to change China and change the world. As William Kirby, and expert on Chinese business in Harvards business school, demonstrated that Alibaba is a private company that has done more for Chinas national economy than close to state-owned enterprises (Economist, 2013).ReferencesChen, Liyan Mac, Ryan Solomon Brian. Alibaba Claims Title For Largest Global IPO Ever With Extra Share Sales. Forbes. Web. operable from http//www.forbes.com/sites/ryanmac/2014/09/22/alibaba-claims-title-for-largest-global-ipo-ever-with-extra-share-sales/ Accessed on 14/11/ 2014Crovit, Gordon L. 2014. Alibaba Too Big to Expropriate? The Wall Street Journal. Web. Available from http//online.wsj.com/articles/gordon-crovitz-alibaba-too-big-to-expropriate-1411339239 Accessed on 14/11/2014Hymer, Stephen. 1970. Lecture notes distributed in Global Business Environment at The University of Birmingham U.K. on November 2014.INC. 2014. How Alibabas Jack Ma Conquered China. INC. Video. Web. Available from http//www.inc.com/jack-ma/alibaba-jack-ma-reveals-his-global-strategy.html Accessed on 14/11/2014Osawa, Juro. Alibaba Isnt the Amazon of China. The Wall Street Journal. Web. Available from http//blogs.wsj.com/digits/2013/10/16/alibaba-isnt-the-amazon-of-china/ Accessed on 15/11/2014Pressman, Aaron. Alibaba a affright to eBay, Amazon outside the U.S., not within. Yahoo Finance. Web. Available from http//finance.yahoo.com/news/alibaba-aims-at-ebay-and-amazon-outside-of-the-united-states-173757037.htmlAccessed on 14/11/2014Sciaudone, Christiana. 2014. Alibaba in Br azil Challenges EBay-Amazon Market Grip. Bloomberg. Web. Available from http//www.bloomberg.com/news/2014-09-05/alibaba-in-brazil-challenges-ebay-amazon-market-grip.html Accessed on 14/11/2014Shearman, Nick Lajoie, Marc. 2014. What is Alibaba?. The Wall Street Journal. Web. Available from http//projects.wsj.com/alibaba/ Accessed on 14/11/2014The Economist. 2013. The Worlds greatest bazaar. The Economist. Web. Available from http//www.economist.com/news/ apprise/21573980-alibaba-trailblazing-chinese-internet-giant-will-soon-go-public-worlds-greatest-bazaarAccessed on 20/11/2014Wang, Helen H. 2010. How eBay Failed in China. Forbes. Web. Available from http//www.forbes.com/sites/china/2010/09/12/how-ebay-failed-in-china/ Accessed on 20/11/2014http//www.cnbc.com/id/102008330.

Parental Awareness of Educational Play

Pargonntal Aw atomic number 18ness of Educational PlayIntroductionThis rent in suspend be looking at how parents of infantren in a foundation stage fit understand and value typify establish activities to aid their childs study and to consider their sketchs on round as an integral part of the Early Years Foundation Stage (EYFS).Many policies tolerate been introduced in the last fewer geezerhood c at a timerning the education of green children. Through the implementation of policies which concentrate on supporting families, alongside initiatives like Surestart childrens welfare and education hold up been united as hale as support being offered for parents, families and the community.The idea of the family is now seen as an important part of early years education and parents should be encouraged and set as they are important to the well being of their children and their educational benefits. Aubrey (2000) suggests that early education does not happen in a void and notab ly, we essential immortalise that betterment begins with the family and reminds us that parents are a childs first educator.The EYFS tries to implicate every(prenominal) that is accepted to encounter a child thrives in a EYFS setting, including children learn done fill and parents work in alliance with settings. Although the EYFS is not without its critics.This study pull up stakes seek to establish the extent of parental a be intimate(predicate)ness of the educational value of play in the EYFS classroom.I have been employed in the early years sector for over fourteen years and have helped with the transition from nursery to aboriginal work for many children, including three children of my witness. During this time, I have experienced many parents whom are very happy for their child to be involved in a play based course of study whilst in nursery education, but become concerned and surprised that children when entering school do not recruit in a more structured and handed-d take curriculum and that the EYFS is come almostd into school.The abutting chapter pass on review the literature in the area of early years education, and go forth begin by considering some of the many definitions of play.Literature reviewThis literature review, ordain discuss the many definitions of play. Major acquisition theories with reference to play, forget be considered and how they have influenced education of today. It will also look at how policy has change overd and developed, what has defined the Early Years Foundation Stage (EYFS) and discuss whether parents are aware of the benefits of a play based curriculum or not.What is play?An early definition of play comes from Isaacs (1999) who viewed play as the work of children. Montessori (2005) believed that children preferred to work whilst playacting. Her instruction focused on children developing basic skills, skills could include button and fastening equipment to promote independence in dressing. Thou gh Montessori did not promote learning done play, she did value individual effort as well as working as part of a group. (Lindon, 2001).Lindon (2001) believes play is a range of activities which are undertaken for their own enjoyment, satisfaction and interest. Play is not essential for survival although these activities support psychological wellbeing, learning physical skills and adroit stimulation.Whereas Moyles (1989) comments on how play is valuable as an slender learning bill, he also notes the difficulties in finding a definite, precise and conclusive definition of play. He continues by saying there is a need for a different terminology to be used, as the idea of play kitty be interpreted as something trivial, instead of being seen as play being serious and important to learning. Wood and Attfield (2005) agree by suggesting play give noticenot easily be defined or grouped as it is always dependant on circumstance and context, which can vary greatly.It has become appare nt that although there is no clear definition of play, play is considered to be important by researchers in the field, although Peacocke (1987) argues that the lack of definition causes parents to be suspicious of play as a original learning activity.Child development and playRoussou as far keister as 1700 challenged the idea that children were naturally sinful with the opposing idea that children were naturally innocent (Oates et al, date) Roussou as cited in Wood and Attfield (2005) used his know conductge to think much on how children should be raised and determined that children from birth to twelve, should have their natural innocence appreciated and should be free, to run, jump and play all day. Ideas with the years have often challenged the current thinking of the time and childhood and play has developed and changed because of differing rude(a) ideas, to how we define it today. Child development ideas continue to be discussed and challenged with innovational and profou nd ideas having a large tinge on how childhood has been conceptualized and children treat in society.Whilst others asked what do children know Piaget as cited in Garhart Mooney, (2000) suggests that Piagets work was about how children arrived on what they know? Piaget claimed that children construct their own comprehension by giving meaning to their surroundings and the people they meet. Piaget (1967) renowned how all children of the same age appeared to think in similar ways, and how they would also beat similar mistakes. From the observations Piaget noted the changes in the childrens thinking this led him to believe that the child was an isolated individual, who adapts to the environment they are in (Smith et el, 1998).Gerhard Mooney, (2000) suggests Piagets possibility has created the most comprehensive over view of early children and how they think, although practitioners of today can see some of Piagets theories are not as purposeful as once thought, the basic ideas of his theory still helps practitioners to plan a focused and challenging curriculum for young children. Lindon (2001) continues by suggesting that it is by means of Piagets beliefs that children create their own understanding of the world, which led him to high take fire that adults should create environments which children can discover and learn by themselves. Cadwell (2003) suggests an example of this is the preschools of northern Italy, Reggio Emilia which are strongly influenced by the theories of Piaget.Vygotsky as cited in Garhart Mooney (2000) concur with Piaget that childrens knowledge was created from personal experiences although Vygotsky suggests that personal and social experiences can not be separated and that children learn from each other every day, their language develops and they grasp new ideas as they speak to each other, listen to each other and play together. Daniels (1996) proposes that Vygotsky saw play as an important activity to aid learning and development. V ygotsky as cited in Garhart Mooney (2000) suggests play combines time and opportunity for activities in social interaction, language and the use of symbols. He believed that this would empower the childs own interests and operate business creating and problem solving. As cited in Brock et el (2008) Vygotsky believed these were the tools needed to work within the childs zone of proximal development and that when children are learning, they learn best when what they are learning is just after-school(prenominal) their grasp. This means that practitioners should know what the child is capable of and what they are capable of understanding. The childs development should wherefore be aided by adult guidance and teamwork with peers.Bruner (1977) continued to develop the ideas and theories of Vygotsky. He believed that children had an in built desire to learn. Bruner, like Vygotsky suggested that it is the work of the practitioner to know where the childs development is at and how they ca n carry transport the childs development to the next stage, he called this scaffolding.Broad transport (2006) suggests that Vygotsky and Bruners view is that the child and adult will work together, and through this they will develop new schemas. This idea has become increasingly popular, and its relevance to todays education. development and playFroebel as cited in Macvanel (2009) believed that childhood was a stage in its own right and children were not mini adults. He felt up children should learn through play, experience life first hand, self choose activities and use natural motivation. Froebel felt that play was a spiritual activity which reflected deep inner processes and change (Wood and Attfield, 2005). Montessori (2005) believed in an environment which is planned and learning activities supported training. She disregarded conjuring trick play stating it as insignificant and demeaning to the child, although she provided a child sized setting in which children could learn and rehearse life skills without the adult intervening. Montessori placed less emphasis on free play and fantasy play than Froebel (Montessori and Gutek, 2004). Where Montessori disregarded fantasy play, Isaacs (1995) saw the value of play especially spontaneous, imaginative and manipulative play. She saw that play could be used as a way to gratify forbid needs, work through inner discord and gather understanding of the world in which children live and the races they have with people. Play was central to Isaacs curriculum and invited the children to adapt problem solving techniques and develop number, mark making and reading skills (Palmer, Cooper and Bresler, 2001).Current research carried out by Play England entitled Play for a change, revealed that playing had effects on areas of the brain controlling emotion, motivation and reward. The researchers continued by suggesting that play helps children to develop a range of responses to differing situations, experiences and relations hips. To conclude it states playing aids children in developing flexibility and the ability to adapt to changing situations (Quarell et el, 2008). Leong (2009) agrees by saying the research into the links between play and cognitive and social skills is apparent and that play is the first stepping stone to children learning more complex ideas as they get older. This research raises new questions for those who view play as a trivial, simple, frivolous, unimportant, and purposeless deportment and challenges them to recognize play for the important factor it is and the effect it has on childrens learning (Christie, 2001).Smith (2000) categorised play into five areas. He believed that children were active players, learners, social and unrestrained beings and autonomous players, and their play fitted into each of these areas. Lindon (2001) disagrees saying that researchers must be aware that although they desire areas of play to be clearly defined into categories, that these clear categ ories can condition the view of play and when children play normally, they move between areas of play and adult defined areas of development with ease.A child, who is active in play, should not always be seen as just the child engrossed in physically active play (Lindon, 2001). Fisher (1996) agrees and points out that a child engaged in an intellectual activity is just as active as the child pedalling a bicycle.Eden (2008) says that children engrossed in play with others, learn how to work together and live together, that play is a valuable resource to promote equality and cultural awareness in young children. Smith (2000) agrees by saying that children establish kempt relationships with their peers and through play children have to learn to accept others. Bruce (2001) acknowledges that it is this enjoyment of all types of play that aids the children in play. Children reflect on what they have learnt, reproduce their experiences and through this cycle of everyday learning the chil dren consolidate their experiences.Curriculum and playSince the 1944 Education Act, primary teachers and staff were given considerable freedom to teach what they believed to be educationally relevant to the children within their care (Cox and Sanders, 1994). Change was bought about after the Education Reform Act (1988), namely with the penetration of the National Curriculum (Cox, 1996). The national curriculum was introduced in September 1989 and is a framework used by all chief(prenominal)tained schools to ensure that teaching and learning is well structured, balanced and sound (directgov, 2010). subsequently the implementation of the national curriculum, it was soon thought that the children under five would also benefit from a curriculum. The Rumbold report (1990) was influential in developing recommendations for preparedness for these young children. Play and talk were recommended as key approaches. The first attempt to define a curriculum was called desirable outcomes for c hildrens learning (1996) and included six areas of learning. (Wood and Attfield, 2005).Play in the Early Years Foundation Stage (EYFS)The EYFS was implemented in 2007 and brings together the Curriculum Guidance for the Foundation Stage and Birth to Three Matters. The Effective provision of pre school education (EPPE) project, informed part of the EYFS and among other things showed that the experiences provided for young children in the Foundation Stage and early years settings have a strong impact on childrens learning and social development (DCFS, 2008). All schools and early years settings caring for children under five years have to implement the EYFS syllabus and the programme ends at the end of the academic year the child turns five (Pugh and Duffy, 2010). The EYFS sets out legal requirements and direction to help practitioners in settings meet the varied developmental and learning needs of all children under five years (Bruce, 2008).The EYFS proposes that flexible plans are u sed by practitioners to adapt ideas and that carers use observations to link play situations to learning outcomes. The main premise of the EYFS is that play is the central aspect and can support each of the six areas of learning (Canning and Read, 2010). For example, Pimentel (2007) suggests that to develop problem solving reasoning and numeracy in young children, practitioners should be providing mathematical opportunities through play based, open up ended and challenging activities like imaginative play, songs and stories. Current research from Bergen (2002) agrees concluding there is a relationship between problem solving and pretend play and that social play has a great influence on problem solving of all kinds. Worthington and Caruthers (2010) continue by suggesting that parents should been shown how children explore mathematical meaning through play, to in full understand the concept. Riley (2003) suggests that play opportunities offer children the chance to acquire knowledg e and understanding of the world in which they live and that play has the potential to be the major approach to childrens learning.The EYFS, promotes parents as partners as it recognises that young children whose parents are involved in their early learning make notably better progress (Evangelou, 2004). The child and the family is now recognised as a whole, each able to benefit the other. Initiatives such as Sure drive believe in educating parents in order to educate the child. (Kurtz, 2003). Although Wiltshire (2002) argues that the whole idea of the foundation stage is confusing to parents as they do not know anything about its aims and outcomes. Petrie and Hollaway, (2006) suggest some parents may not be aware of the opportunities for learning that are embedded in a play-oriented curriculum, whilst Brotherson (2009) reminds us that at times, parents have concerns that their child is just playing and not learning what they need to learn and parents must be made aware that play i s learning for children. Elkind (2007) continues by saying that parents are concerned their child is at a disadvantage if they are not constantly engaged in high level learning and educational games, and is of the horizon that parents need to be alerted and reassured of the learning benefits of unscheduled imaginative play situations which will help develop their academic and social abilities.Since the EYFS has been implemented, there has been some who have criticised the initiative. There are fears that a single framework will result in a checklist style curriculum, with practitioners being overwhelmed with the framework (Thompson, 2006). Whitebread and Whitebread (2008) agree by proceed that although concerns over the expanse of the curriculum are minimal, there are serious concerns that in some areas the capabilities of the children are under estimated. Brock et el suggests that practitioners must be fully aware of the breadth and depth of play and a play based curriculum to be able to implement the EYFS effectively and with worthwhile outcomes.Key pointsAs far back as 1929 Isaac defined play as childrens work, now over eighty years later the EYFS is based upon children learning through play. The EYFS principles are based on research and theory of the early years pioneers of education, although it is argued that parents are critical and confused by it. Policy and early years initiatives are supporting parents to become involved in their childs care, but it is unlikely they will become involved and embrace the EYFS if they do not understand the ideas and concepts which it is built around. I am interested to see if parents understand the benefits of play, or like Peacocke (1978) suggests parents do not see the benefits of play and like Whitebread (2002) states they are confused by the foundation stage. inquiry AimsTo find out what knowledge parents have of the Early Years Foundation stage.To gather info on what parents understand are the benefits of play a s a learning tool in the foundation stage classroom.To gain insight into what parents views are of a play based curriculum compared with a more traditional curriculum.MethodologyThis chapter will look at how the research for this study has been approached, how I have designed the research and how it will help to answer the question Do parents of school age children value play as a learning tool to support the Early Years Foundation Stage? I will look at which methods of research have been chosen and why, highlighting the benefits and problems surrounding the chosen methods. Validity and reliability of the research will be discussed as well as discussing ethical issues which may arise whilst carrying out the study.Method and ApproachThis piece of research is focused upon parental views and awareness of the educational value of play, it will use qualitative methods during which personal opinions will be sought. As the parents views are paramount within the research the methodology use d will be an interpretive approach. Robert Holmes (2005) suggests that qualitative researchers believe that the social world is created by the shared understanding of situations. Cresswell (2003) continues by saying that qualitative methods bring peoples personal views into the study. Peat (2002) suggests that the strengths of qualitative research include being able to gather education on the views of the participant and this in turn can help us gain insight and ideas. However, Silverman (2005) suggests that there can be limitations to qualitative research such as a hypothesis cannot be tested and that more ethical issues relating to qualitative studies can be noted as participants are giving personal viewpoints and opinions.ValidityHughes (2001) suggests that interpretive research is valid as long as it is true and notes the genuine voice of the participant. This is demo through the research as the parents are active people whose understandings and actions are paramount and the i ntricacy and diversity of these opinions are respected. Robert- Holmes (2005) suggests that multiple understanding of the research is all equally important and the range of interpretations gives the research validity. Although Robson (2002) suggests validy is rarely recognised within a single study, but is built up over time during unhomogeneous research.Silverman (2005) suggests that validity can be affected in qualitative research, if the researcher uses second hand knowledge rather than first hand research. I tonicity that I must make note of this and be assure that I remain aware of as I feel it would be easy to allow my own thoughts, views and opinions affect the research. Robson (2002) continues by suggesting elevate concerns with validity can arise with concern to whether the sample of people within the study is representative of the macrocosm and this must be questioned. To acknowledge this I am aware that the sample of people I am using for my research are not represent ative of the population as a whole but is rather focused on a small group of parents within a small community, although these parents come from differing social backgrounds. As Bell (1999) points out researchers are dependent on the amity and availability of subjects, and it can be difficult to achieve a true stochastic sample.Focus groupMy research will be focusing on the parents of a class of cardinal children who have all started at primary school in September 2009. The primary school is set on the edge of the Cotswolds and is the only school in a small town. The children are from mainly sinlessness British heritage and the school admits pupils from a wide variety of social backgrounds (Ofsted, 2007). Prior knowledge of the class suggests that majority of the children have attended at least(prenominal) one of three pre school settings in the town including two private day nurseries and a charitable preschool. I decided to research this subject after a discussion with a small group of parents who were concerned that there children were still just playing now they were at school rather than fighting(a) in the more traditional curriculum, that they were expecting. This made me realise that some parents still did not view play as a significant learning tool to support the EYFS. I also began to question what parents really felt about play as a learning tool, their views of the benefits or criticisms of a play based curriculum and if they even realised that there children would be taught within the EYFS when they began at primary school.MethodTo find out the views and knowledge that the parents have of both the EYFS and how they view play, I will be using questionnaires and references. I have decided to use questionnaires as they are ideal if you are trying to gather a large amount of primary information from a group of people, as suggested by Green (2000). A pilot questionnaire has been designed and given out to a selection of people who are similar to the people I will be giving my final questionnaire to. Once I have collected the outline questionnaires from my pilot group, I will be able to draw up my final questionnaire using any criticisms and suggestions that my pilot group give me. Green (2000) suggests that pilotage your research questionnaire allows for the researcher to get rid of any uncertainty or vagueness that your questionnaire raises.The questions I am asking within my questionnaire are a mixture of differing sorts including open ended and closed questions. Green (2000) suggests that a combination of question types should be used when designing questionnaires, whilst Hucker (2001) reminds us that we should ensure that questions are relevant, using straight forward language avoiding assumptions and using a mixture of question types and avoiding leading questions. I feel that since I will have sent a first muster in questionnaire to a pilot group of people, that the finished questionnaire I am sending to the parents w ill have hopefully been changed and rethought if needed, with questions altered or added and that they will meet all the suggestions of Hucker (2001) and Green (2000).Permission will be gained from the head teacher of the school. If the head teacher is happy with the questionnaire content and the proposed methodology for the research, the questionnaire will be issued to all thirty families within the EYFS classroom.Ethical considerations and confidentialityAubrey (2000) reminds us that researchers have a duty to ensure that their research will do no harm to their participants and that participants will be treated with respect and their answers treated with namelessness and confidentially. The ethics of this research include ensuring the anonymity of all the participants and to present the information they share with me in a true light and to ensure the information remains confidential. Hucker (2001) reminds us that people who are involved in research have a fundamental right to kno w how the information collected about them will be used. To ensure that all parents know what my research is about I will enclosed a covering letter with my questionnaire outlining my intentions and the aims of the research, my details in case they wish to contact me to discuss anything regarding the research, alongside a brief paragraph outlining who I am and why I am carrying out this research. I will state within this letter that all questionnaires will be kept confidential and at no point will anyone be able to identify parents answers. Arrangements will be made to return all questionnaires in a sealed envelope to the class teacher and then passed onto myself. At no point will I know who has returned their questionnaire and who has not. I will suggest to the parents that the questionnaires are returned to the teacher in a sealed envelope, so that they will also not be able to view the answers given by the parents.Hucker (2001) suggests that it is an important idea to ensure tria ngulation in the research to show similarities across the range of methods used and to support validity and reliability in the research. Questionnaires are my first research tool and as another method to ensure triangulation, I will ask on my questionnaires if any parent would like to meet with me and participate in an interview. By using more than one method of research, I can hopefully show a fully rounded view of the research topic and as suggested by Robert-Holmes (2005) the different evidence produced can be combined and compared to provide a triangulated analysis.To prepare for the interview with any parent who would like to take part, I have decided to do an unstructured interview rather a structured interview and have decided on a list of questions to prompt me to ensure the interview flows and to aid me in doing this. I have chosen to complete unstructured interviews as Robert-Holmes (2005) suggests that structured interviews are very similar to questionnaires where as uns tructured interviews shifts the focus away from the researcher and towards the issues and the true feelings of the participant. Bell (1999) suggests that during questionnaire the responses given by participants have to be taken at face value, where as during an interview rich material can be gathered, he likens this to putting flesh on the bones of any possible questionnaire responses. Robert-Holmes (2005) suggests it is an interviewers job to courteously listen to the responses made and to remain non judgemental at all times, this will be easier to do in a relaxed atmosphere. The prompts I will use will be open ended questions, similar to some of the questions asked within my questionnaire but in a much loser context with the aim to allow me more in-depth information on my research topic and parents views on play as a learning tool and gain an insight into their knowledge of the EYFS. An open ended question is a question in which the respondent is requested to provide their own opi nion or ideas (Babbie, 2009). The responses my participant gives will be recorded by me in note form, but if I feel that I am lacking out on significant information or not giving the participant my full attention, I may use a Dictaphone. This will be discussed with the participant and if they are not comfortable with this I will remain with note taking only.I will need to address the fact that the participants anonymity will have been compromised when doing the interview as I will obviously know whom they are, but I am aware I must ensure that they realise I will remain a confidant at all times and when quoting them or discussing there interview within this study, I will use a codename for each participant. Participants will also be made aware that they are free to withdraw from the study at any time. Hucker (2001) reminds us that there are many advantages of interviews including that they allow researchers to gain more in-depth information from the participants, but that disadvant ages of interviews can be that the researcher can affect the research and that the interviewer can often influence the participants answers. Green (2000) agrees suggesting that interviewers should be aware that asking leading questions can be problematic and personal bias can make the research one sided rather than purposeful.ConclusionTo summarise this piece of research seeks personal opinions, therefore will be a qualitative study. Aspects of validity, reliability and ethical issues have been discussed and will be maintained throughout. Questionnaires and Semi-structured interviews will be used to collect selective information from a sample population of parents with children in a EYFS classroom. Though this is a small study, responses will be interesting with regard to parental views towards views on play as a learning tool and the EYFS.Now that the method of data collection has been established, it is now possible to commence with the data collection.N.B After discussions with t he Head teacher of the primary school regarding the content of the questionnaires, she has asked that I include two further questions in my questionnaire, the first being Where parents received their information of the EYFS and If parents would like further information on the EYFS and how they would like to receive this information The head teacher felt on a personal level for the school, that she would be able to use all the research to show how effectively the school is working in partnership with parents and where if at all they need to extend the parents knowledge of the EYFS. If the research shows that the school needed to support the parents further how they needed to improve and how parents would like to receive information was also important to her. I have agreed to this as I feel it could benefit all the parents, the children and the school. Hucker (2001) reminds us that carrying out research helps us crush how we might do something better or more effectively, and the head teacher of the school wanted to be able to do this from my research.Data Collection and abbreviationThis chapter will discuss the data, how it was collected, analysed and interpreted. It will initially discuss the data collection process, any problems which I experienced and the successes I had. Specific themes will be place and acknowledged alongside a brief description on the analysis of the data and how this data links to current literature. Once the main themes have been acknowledged, they will be examined and discussed in greater detail, which will lead towards the conclusion of the data and the summarisation of the main themes.Data collectionPermission was granted by the head teacher of a primary school for me to carry out this research within the school, she agreed as the results would be beneficial to parents, children and staff.A letter of introduction was then distributed to the foundation stage class parents alongside a questionnaire. The letter outlined the research, and the parents were asked if they would complete the questionnaire and additionally participate in an interview. In total, thirty parents were invited to participate in the study.Problems with data collectionOn sending out the questionnaires, the initial response was low and after the first week only five parents had returned their questionnaire

Risk Management To Avoid Delays In Road Construction Construction Essay

venture focus To Avoid Delays In avenue Construction Construction EssayThe challenges in the construction manufacturing be of same nature irrespective of geographic locations. The beas of concern in construction look prudence are timely completion of expulsions within the allocated damage, also terrible concerns about resources utilization and honk grooming/control measures.Risk charge is the art or practice of dealing with luck. It includes mean for jeopardize, assessing ( secernateing analyzing) attempt issues, developing assay handling strategies, and monitoring lucks to determine how they have changed. My core area of flora is in the field of engineering consultancy for various road projects in Dubai, which includes project planning and monitoring the performance of these projects, most of the times we face stick ups as hale as cost overrun at these projects. Intension of doing the project works in this area is to form a procedure/systematic cash advance fo r identification and management of various risks in the road project with the help of various feed tools and TOC concepts.The risk management is non new to the organizations where as there is lack of awareness and systematic approach towards it. Risk management plan is successfully be implemented in Banks, Oil Companies, Health care etc also the IS 31000 suggests the frame work which depose be implemented in whatsoever(prenominal) kind of industry irrespective of type place. IS 31000 guide limns can be modified as per the specific industry requirements. (Ref ISO 31000 page v Introduction)Risk is an uncertain event or narrow that, if it occurs, has an effect on at least iodin of the following project objectiveComplete Project in allocated timeComplete the project in allocated budgetMaintain all quality standards as per Quality Management PlanCover entire scope of worksProject has known as well as unknown risks, in which known risks are considered for the risk management plan which can be place, analysed and rejoinder plan can be prepared but to handle unknown risks we can have a contingency plan make pee.The project work pass on require access to passing sensitive data of RTA (Road Transport Authority Dubai ) Parsons Overseas Ltds road projects and aim of these data will be limited up to academic purpose only. working with the various road projects in Dubai, I first derived the basic data which shows how many projects are delayed in terms of time/days as well as how much more the client has to pay for these projects other than the budgeted cost. (Ref chart 1 for Days Chart 2 for Cost)Chart 1Chart 2The data above is interpreted from ten road projects in Dubai which clearly suggests that the delay in days has ca utilise the respective increase in the cost this cost also may include the variation in scope.Causes behind the delay in these kinds of projects are external as well as internal, e.g. the planetary recession has caused client (RTA) to change the policy in terms of executing some projects, changing the priority, suspending some works etc is an external constituent for the road projects where as the delay in real purchase is an internal factor. My work is more focused on the internal operational risks in these projects, where the data base in of ten RTA road projects will be used where as the sample risk management plan will be prepared base on current project R800/6 for analysis purpose. Also the risk management plan for occupational Health safety as well as environmental risks are not considered for this exercise.Objectives behind Risk management plan Encourage Proactive rather than reactive managementBe aware of the need to describe and treat risk throughout the organizationImprove identification of opportunities and threats.Comply with relevant legal and regulatory requirements and international normsImprove reportingImprove somatic governanceImprove stakeholders confidence trustEstablish reliable basi s for decision making and planningImprove viewEffectively allocate and use resources for risk treatmentImprove operational effectiveness and efficiencyImprove incident management and preventionMinimize lossImprove organizational larnRISK MANAGEMENT STRATEGYPARSONS GOALSLead industry in SafetyContinuously enhance the value of Parsons CorporationMaintain sustainable growth conformable with the demand in from each one marketGrow consolidated net operating income and sales at least 10% annuallyMaintain a strong balance sheet.PARSONS STRATEGYProvide responsive, high quality service to our customersDevelop long term relationships with customers who share our values.Promote best value solutions to our customersThis record describes how we will perform the job of managing risks for RTA road projects in Dubai. It defines roles and responsibilities for participants in the risk processes, the risk management activities that will be carried out, the schedule and budget for risk management activities, and any tools and techniques that will be used.The objective behind this plan is to give systematic approach to identification, analysis, and monitor the various risks involved in the construction of Road/Bridge projects in Dubai and to avoid delay in the project.The risk identification at design phase is not considered for the exercise largely emphasis is on construction activities.As a part of continuous improvement this plan has to be updated bimonthly or whenever necessary modifications are need to be done, with the consent of Risk Management team.SCOPE OF SAMPLE PROJECTThis project is a component of the overall R800 Project Ras Al Khor Crossing Corridor. This Contract matches R800/5 Contract on one side. It involves the construction of a major grade-separated commutation to replace the existing Interchange No. 1 at Shaikh Zayed Road. The new interchange involves the construction of several couples and underpasses to allow free flow of barter and caters for the h igh volumes of traffic that will access new developments such as the Burj Dubai Developments, business organization Bay and Dubai International Financial Center (DIFC) from Shaikh Zayed Road. The bridges of this project are connected to the elevated viaducts above Doha Road that will be built as part of Contract R800/5s. The existing Interchange No. 1 structure will be demolished as part of this projectThe project also include the construction of roadway signage and pavement marking, landscaping, street lighting, irrigation ducts, diversion and/or protection of services such as DEWA-ED, DEWA water supply, Etisalat, Sewerage, Storm Drainage and Irrigation Systems. take aimM/s Parsons Overseas LimitedContractorM/s Salini Costruttori S.p.A.Contract Sum (Dhs.)AED 617,871,651.00Project Commencment regard11 October 2006Contractual Completion Date28 March 2009 ( Work is in Progress )Time of Completion730 DaysROLES AND RESPONSIBILITIESThe risk management team is not a separate task fro m the project management it is an integral part of the project and requires team work. So as the construction team at project site is the part of risk management plan, where as to organize this work following members are assigned certain responsibilities.TEAM MEMBERRESPONCIBILITYPROJECT MANAGERRESIDENT ENGINEER forge a risk management teamReview the risk management reportsDecide a mitigation / contingency plan.Decision making.Review the exposure assessments for any new risk items.The Project Manager and other members of the Project Management team shall meetbiweekly suggestedto review the status of all risk mitigation efforts.RISK officeholderPLANNING ENGINEERThe Risk Officer has the following responsibilities and authorityCoordinating risk identification and analysis activities.Maintaining the projects risk list.Notifying project management of new risk itemsReporting risk resolution status to management.Project Member Assigned a RiskCivil send, Structural EngineerQuantity surveyo rMaterial EngineerThe Risk Officer will assign each newly identified risk to a project member.Assess the exposure and probability for the risk factor and report the results of that analysis back to the Risk Officer.Assigned project members are also responsible for performing the steps of the mitigation plan and reporting leave to the Risk Officer biweekly.ROJECT RISK MANAGEMENT PROCESSESPLAN RISK MANAGEMENTThis is the controlled document to be prepared which suggests how to conduct risk management for projects. Risk planning is important to provide enough resources time for risk management activities. To start the risk planning the following major inputs are necessaryScope of projectSchedule management planCost management planCommunication management planThe output of this process in a Risk Management Plan which can be modified as the project progresses also as the project scope changes.Risk management plan includesMethodology How to approach the risks, what are the tools to be u sed, data sources to be used in order to perform risk management.Roles Responsibilities Risk management is not an individual task it is a team work. Organization chart to be prepared.Budgeting Assign resources, estimates funds needed for risk management in case of contingency plans if any. This part we are not considering at present for our risk management plan assuming the budgeting is readily available.Timing Establish the review for RMP during tenure of the project as well as establish a mile stone to prepare and approve RMP before the commencement of actual project woks.Risk Category Prepare a Risk Break down structure that can provide a systematic approach to identify risks from different categories from the RBS.Risk probability, impact and matrix The risks for qualitative as well as quantitative analysis can be measured as a defined scale and the specific combinations can be rated for planning response.Reporting Out come of the risk management processes to be documente d and reported. tracking How risk activities will be recorded for the benefit of the current project as well as for future needs and lessons learned, as well as the audit of the risk management processes.IDENTIFY THE RISKSThe risk identification teaching is to be collected from all departments using tools such as document review, unstructured interviews, check list, assumptions, and experience from old projects.The risk team can elicit this task to all other projects team members in identifying the risks wherefore it can be compiled together to prepare a risk register. The risk identification can be initiated by forming a risk breakdown structure.RISK BREAK DOWN STRUCTUREAs per the project scope and nature of the project the risk breakdown structure can be prepared, for the sample project the risk are identified using the following risk breakdown structure.RISK chargeOnce the risk break down structure is final then the risk identification can be done and can be listed in the fo llowing format called Risk Register.Sr NoRiskRisk WBSProbabilityRemark1132 kv electic communication channel relocationObs return0.9Obstructing NW bridge21200mm dia water lineObs Utility0.9Bridge work3Sewerage lineObs Utility0.9Can delay the traffic diversion4Etisalat LineObs Utility0.75Obstructing NW bridge5MobilizationRes- Manpower0.4Overall project6Trial deep worksInt- Authority Approvals0.8Utility Relocation works7 trading Diversion scheme implementationObs- Traffic Diversion0.9Utility Relocation as well as bridge works8Toyota BuildingObs- Expropriation0.8Traffic Diversion9Diversion of the Existing 600mm 300mm Water DiversionObs Utility0.8affecting bridge UW310Programme unveiling and approvalPM- Planninng0.8Overall project11132 Kv electric line, water tubing valves , irrigation pipe valves , long path materialInt- Material0.8Relocation works12Soil investigation , Pilling, Rebar subcontractor finalizationInt-Subcontractor0.8Road Structure works13Plant machinaryRes- Machi ne0.414 value line crossing along Sheikh Zaid RoadInt-Method Statement0.3Special works required15Change in designInt-Scope0.5QUANTITAVIE RISK summary ( Monte Carlo Simulation )Monte Carlo simulation is a statistical method used to produce number of trials to determine the expected value of a hit-or-miss variable.The Risk register mentioned above indicates a variable Risk Probability the major task in a risk management plan is to reckon the probability right. The above variable can range from minimum to maximum probability limits which are taken from individual interviews as well as the experts opinion. go of the simulation exercise in to derieve Expected probability value. This exercise is done on MS Excel separatly results of which are attached in Appendix DFirst step is to prepare a table as shown below whichSr NoRiskProbability MinimumProbability Maximum1132 kv electic line relocation71021200mm dia water line6103Sewerage line5104Etisalat Line48.55Mobilization446Trial Trench works697Traffic Diversion scheme implementation798Toyota Building699Diversion of the Existing 600mm 300mm Water Diversion6910Programme submission and approval2211132 Kv electric line, water pipe valves , irrigation pipe valves , long go away material4612Soil investigation , Pilling, Rebar subcontractor finalizatin4713Plant machinary3614Utility line crossing along Sheikh Zaid Road4615Change in design46Once the table is ready the data is transferred to the excel sheet to perform simulation. The results from the simulation are summarized belowSr NoRiskProbability MinimumProbability MaximumProbability From Simulation1132 kv electic line relocation7108.521200mm dia water line6108.03Sewerage line5107.54Etisalat Line48.56.25Mobilization444.06Trial Trench works697.57Traffic Diversion scheme implementation798.08Toyota Building697.59Diversion of the Existing 600mm 300mm Water Diversion697.510Programme submission and approval222.011132 Kv electric line, water pipe valves , irrigation pipe val ves , long lead material465.012Soil investigation , Pilling, Rebar subcontractor finalizatin475.513Plant machinary364.514 service line crossing along Sheikh Zaid Road465.015Change in design465.0The above simulation is just a guide line to reach to a specific probality figures where as there are limitations to this method , one it is assumed that these variables for each risk are independent and analysed independently but practically there can be relationship between two or more risk issues.PERFORM QUALITATIVE RISK ANALYSISRisk probability and Impact MatrixWith the help of risk register, risk management plan the risk will be identified for qualitative analysis. These risks are listed and assigned a risk rating using Risk probability and Impact Matrix.Aim of this method is to identify the critical risks based Risk rating which represents frequency of occurrence and the risk probability it self. The listed risks are then categorized as per the matrix established below.The poesy in the matrix represents the risk numbers from the risk register, from the above matrix we can establish the below categories High Risk, Medium Risk Low Risk.Sr NoRiskRisk RatingProbabilityRisk Type1132 kv electic line relocation88.5High21200mm dia water line78.0High3Sewerage line67.5High4Etisalat Line46.2High6Trial Trench works57.5High7Traffic Diversion scheme implementation88.0High8Toyota Building37.5High9Diversion of the Existing 600mm 300mm Water Diversion87.5High15Change in design65.0High10Programme submission and approval32.0Low5Mobilization54.0Medium11132 Kv electric line, water pipe valves , irrigation pipe valves , long lead material45.0Medium12Soil investigation , Pilling, Rebar subcontractor finalization25.5Medium13Plant machinery44.5Medium14utility line crossing along Sheikh Zaid Road35.0MediumROOT CAUSE / CURRENT REALITY TREE ANALYSISThe above identified and categorized risk need to be further analysed to identify the root cause in order to avoid a potential delay or prepare a mitigation plan or to prepare a recovery plan.The above major risks are here classified by authoritative reality tree method Appendix E and thePlan Risk replyThe process of developing options and actions to enhance opportunities and reduce threats to project objective.Monitor Control RiskThe process of implementing risk response plans, tracking identified risks, monitoring residual risks, identifying new risks, and evaluating risk processes effectiveness throughout the project.Indentify RisksThe risks to be identified based on historical events of other projects as well as the expertise opinion on the current project.1. Risk management methodology to be usedRisk Identification The objective behind this is to prepare comprehensive list of risks based on those events that might enhance, prevent, degrade or delay the achievement of objectives say earlier. Also consideration has to be given to all risks whether they are with in the control or not in control.Risk Assessment Questi onnaire, historical delay events/reports of other projects will be used to identify the risk. The questionnaire will be asked to the Design Engineers, Resident Engineer, Civil Engineer, Structural Engineer, Quantity Surveyor, Quality/Material Egg, provision Engineer etc. The data to be entered as per the formats attached in Appendix 1A.B. Categorize Risks The data collected from risk identification templates will be categorized as per the risks High Risks, Medium Risks, Low Risks also the probability of risk occurrence to be mentioned. The data to be entered as per the formats attached in Appendix 1B.Risk Impact Assessment For the each risk identified, the probability of risk occurrence for the particular risk will be established then asses impact of the same in terms of cost and time delay.Monte carols simulation, Decision tree analysis, and Failure Mode effect analysis to analyze risks one of these tools will be used to analyze the risk and forecast the impact.D. Prioritize Risk s Risks that meet the threshold criteria will be recorded in the Risk Response Plan.E. Risk Response Planning For each risk in the Risk Response Plan, determine the options and actions to reduce the likelihood or consequences of impact to the projects objectives. Determine the response based on a cost/benefit analysis (cost vs. expected effectiveness). Describe the actions to be taken to mitigate the risk Describe the actions to be taken when the risk event occurs (contingency plan) Assign responsibilities for each agreed upon response. Assigned a due date where risk responses are time sensitive Incorporated this information into the Risk Response PlanF. Monitor Risk Document the dates and the actions taken to mitigate the risk Document the actions taken when the risk event occurred (contingency plan) Document any subsequent actions taken Incorporate this information into the Risk Response PlanRefer appendix 1F for the templates. Establish systematic reviews and schedule them in the project schedule. These reviews are to ensure All of the requirements of the Risk Management Plan are being implemented Assess currently defined risks Evaluate effectiveness of actions taken locating of actions to be taken Validate previous risk assessment (likelihood and impact) Validate previous assumptions State new assumptions Identify new risks Risk Response Tracking CommunicationsH. Control Risk Validate mitigation strategies and alternatives. Take corrective action when actual events occur Assess impact on the project of actions taken ($$, time, resources) Identify new risks resulting from risk mitigation actions Ensure the Project Plan (including the Risk Management Plan) is maintained Ensure change control addresses risks associated with the proposed change edict the Risk Assessment Questionnaire and other risk management documents to capture results of mitigation actions. Revise Risk Response Plan Communications4.8. AssumptionsOnly the project link risks are considered, the corporate issues, economy risks are not considered.Separate risk management plan is to be prepared for Occupational Health, Safety Environment as per IS14000 18000.The other significant assumptions to be mentioned if any.The application of the risk management plan is only limited to the construction workThe objective behind risk management exercise is to implement a plan for a new project where as for dissertation purpose I have taken a old, ongoing project which gives realistic picture of delays happened so far and helps in analysis.

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S generally accepted method of accounting principles in relation to nonphysical assets1. IntroductionBusinesses bemuse never been as globalised as they be today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create fiscal statements using the accounting practices of their stead country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the planning of separate financial and accounting statements and posterior reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The external invoice Standards menu (IASB) has been twisting towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparat ion of high quality, transparent and compar equal financial statements for local and global users.The IASB has been working on compiling a stable set of internationalist Financial insurance c overage Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has similarly been adopted by early(a) countries like Australia. The IASB has likewise been working very closely with the US Financial business relationship Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. all the same, duration significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still enured differently by these two systems.A number of differences continue to remain in the accounting handling of intangible assets. Intangibles stupefy been defined in unlike ways. Essentially they comprise of assets that do not have physical presence and are represented by items like grace, brands and patents. These assets do not have conformation but do have values which again are sometimes indeterminate but often capable of estimation. They need to be chthonian the show control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the guild. A strong efficacious pay off that can lead to future financial gain is a good example of an intangible asset whose military rank is quite indeterminate but save provides security and the potential for financial gain to an organisation.The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of seemliness and research and development to ll, and lead to specific differences in the final preparation of financial statements.It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, inquiry and Development cost, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many transnational corporations. Accounting statements and established practices are often give in to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and slender assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of thi s paper.2. GoodwillGoodwill move ups as an intangible asset and comprises of the difference between the cost of an scholarship and the medium value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for more or less 75 % of the purchased bell of acquired companies in recent years. increase attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar.Accounting of Goodwill arises in the solecism of acquisitions where the purchase price exceeds the pay cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP , previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life-time for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a squander asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP.The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to cyclic assessments for disablement, it is expected to maintain its value unclearly. While both(prenominal) IFRS and US GAAP re quire goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In roughly acquisitions the marrow of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considerably and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret.a) Goodwill under IFRSGoodwill is not amortised any longer under IFRS procedures and is considered to be an asset with inde impermanent life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for eating away in value. In the event of impairmen t, the Profit and Loss Account is charged with the computed impairment amount to moderate the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life and with a value linked to the performance of the unit.Another significant change in the treatment of goodwill has arisen out of the requirement for treating all phone line combinations as purchases. This will eliminate the possibility of companies not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements.The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also restricts that the level for assessing impairment must never be more than a business or a geographical segment.The test is a one wooden leg process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In representative the assessed value is lesser than the carrying cost, an appropriate charge is make to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their bring ins to the acquiring company and the efficacy and reasonableness of impairment reviews. ban goodwill arises when the cost of acquisition is less than t he fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquirees identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be accepted and taken to the profit and loss account.Goodwill under US GAAPGoodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable rate towards convergence.In US GAAP, goodwill is reviewed for impairment at the in operation(p) level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps.In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and cons titutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income.The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain.3. Intangible Assets other than GoodwillIntangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s R adebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits.While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant lavish to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness.This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of int angible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to augur the extent of benefits that intangibles will be able to deliver.Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangible s is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators.IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment both year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives re quires the determination of the expected useful life of each of the assets acquired.The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life.All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, compile amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration.Treatment of Research and Development Costs and BrandsDevelopment costs are however assessed for valuation of long term benefits and, amortised over their pertinacious benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development puke is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria.US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development c osts pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense.Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise.BrandsThe treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite.Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. B rands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment.Trademarks and PatentsThe costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique.In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measu rement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives.BibliographyBullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdfFASB Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.orgIFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdfIntangible assets brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdfRadebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USARoberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting A Comparative Approach, 3rd edition, FT Prentice Hall, USA

Thomas Edison :: essays research papers

Edison, Thomas Alva, American inventor, whose development of a practical electric light bulb, electric generating system, sound-recording device, and motion picture projector had profound effects on the formation of modern society. Edison was born in Milan, Ohio, on February 11, 1847. He attended school for only three months, in style Huron, Michigan. When he was 12 years anile he began selling newspapers on the Grand Trunk Railway, devoting his spare time mainly to experimentation with printing presses and with electrical and mechanical apparatus. The train left Port Huron about 700 in the morning and returned at 900 or 930 at night. The trip included a six-hour layover in Detroit, during which time he claims to have read "the entire public library." He was an omnivorous reader and loved to experiment with chemicals and machinery. He constantly wanted to suss out how things worked and liked to see if he could make things better. On the train he was allowed a table in an empty baggage car on which to work. He even brought a broken printing press, repaired it and taught himself to print. He may have produced the first newspaper printed on a moving train. Edison began noticing a loss of auditory modality around this time, which increased throughout his life. In 1862 he published a weekly, kn make as the Grand Trunk Herald, printing it in a incubus car that also served as his laboratory. For saving the life of a station officials child, he was rewarded by being taught cabley. While working as a telegraph operator, he made his first important invention, a telegraphic repeating instrument that enabled messages to be transmitted automatically over a second sop up without the presence of an operator.Edison next secured employment in Boston and devoted all his spare time there to research. He invented a vote recorder that, although possessing more merits, was not sufficiently practical to warrant its adoption. He also devised and partly completed a st ock-quotation printer. Later, while employed by the Gold and Stock cable Company of New York City he greatly improved their apparatus and service. By the sale of telegraphic appliances, Edison earned $40,000, and with this money he established his own laboratory in 1876. Afterward he devised an automatic telegraph system that made possible a greater speed and range of transmission. Edisons crowning deed in telegraphy was his invention of machines that made possible simultaneous transmission of several messages on one line and thus greatly increased the service program of existing telegraph lines.

Causes, Impact and Management of Tsunamis :: Papers

Causes, Impact and Management of Tsunamis Introduction On the 26th of December at 0648 Sri Lankan time(1148) whilst most of the state were just passing game to sleep later on a long Christmas day, oneness of the worlds largest recorded seism struck generating a tsunami which left the Indian ocean countries with much(prenominal) than 162,000 people dead and $675 million(U.S)of damages. The earthquake score countries that were already troubled with poverty and debt leaving them in need of urgent help. World wide, people responded to help get well this horrific disaster donating $450million and the British organisation donated a pledge of $96million. The word Tsunami is a Japanese word with the English translation, harbor wave. Represented by twain characters, the top character, tsu, means harbor, while the buns character, nami, means wave. In the past, tsunamis were sometimes referred to as tidal waves by the general public though they are non actually related to tides. Causes The devastating tsunami was caused by an earthquake with a magnitude of 9.0 on the Richter scale and was estimated to have released the energy of 23,000 Hiroshima atomic bombs. The epicentre of the earthquake was infra the Indian Ocean near the atomic number 74 coast of the Indonesian island of Sumatra. The violent movement of sections of the Earths crust, known as tectonic plates, displaced an enormous amount of water, sending effectual shock waves in every direction. The earthquake was caused by the sliding of the India plate under the section called the Burma plate which is called a destructive plate boundary. The movement has been going on for a thousand years, one plate pushing against the other until something has to give. The result of this build up of pressure happened on December 26 was a rupture in the earths crust which was estimated more than 600 miles (1,000 kilometres) long, displacing the seafloor abo ve Diagram showing the processes involved in a tsunami approaching a coastlineby 10 meters horizontally and several(prenominal) meters vertically. This small dislodge caused trillions of tons of rock music to move along hundreds ofCauses, Impact and Management of Tsunamis Papers Causes, Impact and Management of Tsunamis Introduction On the 26th of December at 0648 Sri Lankan time(1148) whilst most of the population were just going to sleep after a long Christmas day, one of the worlds largest recorded earthquake struck generating a tsunami which left the Indian ocean countries with more than 162,000 people dead and $675 million(U.S)of damages. The earthquake hit countries that were already troubled with poverty and debt leaving them in need of urgent help. World wide, people responded to help overcome this horrific disaster donating $450million and the British government donated a pledge of $96million. The word Tsunami is a Japanese word with the Engli sh translation, harbor wave. Represented by two characters, the top character, tsu, means harbor, while the bottom character, nami, means wave. In the past, tsunamis were sometimes referred to as tidal waves by the general public though they are not actually related to tides. Causes The devastating tsunami was caused by an earthquake with a magnitude of 9.0 on the Richter scale and was estimated to have released the energy of 23,000 Hiroshima atomic bombs. The epicentre of the earthquake was under the Indian Ocean near the west coast of the Indonesian island of Sumatra. The violent movement of sections of the Earths crust, known as tectonic plates, displaced an enormous amount of water, sending powerful shock waves in every direction. The earthquake was caused by the sliding of the India plate under the section called the Burma plate which is called a destructive plate boundary. The movement has been going on for a thousand years, one plate pushing ag ainst the other until something has to give. The result of this build up of pressure happened on December 26 was a rupture in the earths crust which was estimated more than 600 miles (1,000 kilometres) long, displacing the seafloor above Diagram showing the processes involved in a tsunami approaching a coastlineby 10 meters horizontally and several meters vertically. This small dislodge caused trillions of tons of rock to move along hundreds of