Finance Manager free essay sample

Target market the tasks have been designed to enable learners to demonstrate their skills, knowledge and understanding of professional administration in the business world. This unit could be assessed in the workplace or learners could support a real meeting whilst on work placement. Alternatively centres may use the scenario as a basis for this assessment. If the scenario is used, the tasks will need to be run as role-play activities and the centre will need to allocate appropriate roles to their learners and/or identify other suitable participants. Learners will provide support to Peter Holmes, the Finance Manager at Baylis Phelps. The tutor should act as the Finance Manager throughout this assignment. A group of at least five participants will need to be gathered so that a realistic business meeting can take place. The other participants may be other learners but roles must be rotated to ensure that all learners have the opportunity to fully address the tasks and related Assessment Criteria. Learners are provided with a copy of the quarterly agenda in Appendix A and this will form the basis of the information they use to complete the tasks. The tasks have been designed so that all of the assessment criteria in Unit 19 are addressed. These guidance notes must be used in conjunction with the unit specification and C. Understand marketing concepts used by businesses Marketing concepts: buyer decision-making process: Attention, Information, Decision, Action, Satisfaction; unique selling proposition (USP), eg unique mix/product, quicker, friendlier, cheaper; segmentation and targeting: defining typical customers, targeting groups of potential customers; benefits versus features from customers’ point of view; marketing mix: product or service, place or distribution, price, promotion; importance of designing marketing mix to meet customers’ needs; importance of coordinating all aspects of the marketing mix; importance of costing a marketing mix Types of promotion: eg advertising: newspapers, radio, TV, cinema, magazines, outdoor, flyers, internet; personal selling; promotional activities, eg competitions, money-off coupons, free gifts with purchase, tasting sessions, demonstrations, fundraising; direct marketing: direct mail; catalogue shopping, internet shopping; sponsorship; public rel ations: press releases, press conferences, promotion through networking; cost-effectiveness of method and plan. Evidence of success or failure in the marketplace: business marketing campaigns that have worked and those that have failed and the  reasons why 2 Be able to plan marketing and promotion Sections in marketing plan: market definition and opportunity: proposed target market segments, demand for product/service; competition; other external influences, eg trends, legislation; marketing tactics: use of marketing mix, image; marketing research: method, scale, findings, conclusions; sales forecasts, support material, eg industry studies, letters of support; how success of marketing will be measured . Promotion plan: coordination with rest of marketing mix; image to be developed; costs; schedule for proposed promotion campaign; type of promotional materials appropriate for the customer group, eg poster, leaflet, advertisement, website; nature of the promotional materials, eg colours, visual features, text; name of the product/service and company; branding or logo, website design and functionality; reasons why promotional material is appropriate for the customer group; how success of promotions will be measured 223(Web only) Edexcel BTEC Level 2 Firsts specification in Business – Issue 1 – February 2010  © Edexcel Limited 2009 Assessment and grading criteria In order to pass this unit, the evidence that the learner presents for assessment needs to demonstrate that they can meet all the learning outcomes for the unit. The criteria for a pass grade describe the level of achievement required to pass this unit. Assessment and grading criteria To achieve a pass grade the evidence must show that the learner is able to: To achieve a merit grade the evidence must show that, in addition to the pass criteria, the learner is able to: To achieve a distinction grade the evidence must show that, in addition to the pass and merit criteria, the learner is able to: P1 assess own business proposition using marketing concepts [CT3] P2 justify types of promotion for a micro start-up business drawing on evidence of success or failure in the marketplace P3 plan marketing for a micro start-up business that is relevant to customer needs [SM2/SM3] M1 explain how marketing principles have been used to develop a marketing mix for a micro start-up business D1 develop a cost-effective, coordinated marketing mix and promotion plan to meet the needs of a defined target market. P4 plan costed promotional activity for a micro start-up business that is appropriate for customer groups. [SM2/SM3] M2 produce a cost-effecti ve promotion plan that communicates consistent messages to prospective customers. This summary references where applicable, in the square brackets, the elements of the personal, learning and thinking skills which are embedded in the assessment of this unit. By achieving the criteria, learners will have demonstrated effective application of the referenced elements of the skills. Key IE – independent enquirers CT – creative thinkers RL – reflective learners TW – team workers SM – self-managers EP – effective participators (Web only) Edexcel BTEC Level 2 Firsts specification in Business – Issue 1 – February 2010  © Edexcel Limited 2009224 Essential guidance for tutors Delivery Although this unit could be taken as a stand-alone unit it has been written to form one of a series of units which take learners through the whole process from generating a business idea to pitching a business plan. It is, therefore, important that the delivery of the units is coordinated to maximise the benefits of the continuing theme. When planning learning outcome 1, tutors will need to be aware that although learners may be familiar with promotion campaigns, the theoretical concepts can be quite challenging at this level. It is recommended that the learning programme includes plenty of opportunities to explore how concepts such as the marketing mix have been used in a range of contexts of interest to learners. Visiting speakers, including marketing professionals in an industry such as mobile telephony, would be of interest to learners. It would also be beneficial for learners to see how micro start-up businesses and social enterprises have used marketing concepts. Whilst material and examples can be drawn from the range of successful promotional campaigns that surround all potential consumers in the developed world, there is much to be learned from flawed campaigns and it is suggested that the learners carry out an analysis of some examples of a poorly designed marketing mix. Learning outcome 2 is about planning marketing and promotion. Once learners are clear about what is required, much of the learning for this outcome will be through working on their own marketing plans and promotion plans. Learners could work in workshops with support as needed, available from the tutor or from business mentors. Learners should focus on the needs of their customers  and ensure that promotions are tailored to customer groups and fully costed. 225(Web only) Edexcel BTEC Level 2 Firsts specification in Business – Issue 1 – February 2010  © Edexcel Limited 2009 Outline learning plan The outline learning plan has been included in this unit as guidance and can be used in conjunction with the programme of suggested assignments. The outline learning plan demonstrates one way of planning the delivery and assessment of this unit. Topic and suggested assignments/activities Tutor-led introduction to unit and learning programme. Tutor-led discussion on AIDA model – group discussion on relevance to model for different types of purchases drawing on learners’ own experiences as customers. Learner pairwork on identifying benefits and segmentation and targeting for recent purchases made by learners. Learners in groups consider how marketing concepts apply to their own product or service and the customers they intend to attract. Entrepreneur introduction followed by group discussion on the marketing mix using examples from real businesses. Small groupwork research into cases of poorly integrated marketing mix – groups suggest how these could be improved. Learners work on how these concepts apply to their own planned businesses (can be used for assignment). Tutor-led introduction to promotion mix and analysis of promotion for one product of interest to learners. Learner group discussion on marketing plan and how this could be used to plan for a micro start-up business or social enterprise, learners consult with entrepreneurs on how marketing may be applied for their enterprise. Entrepreneur introduction to promotion followed by small group activity designing promotion campaign for a proposed event to be held in the learning context. Learners work in groups in a workshop environment to develop their marketing and promotion plan. There should be access to tutor support, and also support from visiting marketing professionals and entrepreneurs. There should also be opportunity for peer review of draft plans. Classwork and individual learning time on completion of: Marketing and Promotion Plan (P1, P2, P3, P4, M1, M2, D1). (Web only) Edexcel BTEC Level 2 Firsts specification in Business – Issue 1 – February 2010  © Edexcel Limited 2009226 Assessment This unit is one of a series that supports development of a business plan for a micro start-up business. Assessment work should be based on producing a marketing plan and a promotion plan for learners’ planned start-up businesses. Learners will be drawing on assessment work from previous units in the series. It is recommended that tutors break down the work for learners, for example by taking in different parts of the marketing plan and providing feedback before the learners go on to develop their promotion plan. The criteria relating to the first learning outcome are about applying theory and these should be assessed through development and justification within the marketing and promotion plan. Alternatively, learners could develop their marketing and promotion plan but orally present their reasons for choices and the link to theory. For P1, learners should produce evidence of the application of marketing concepts listed in the content of the unit within the context of their microbusiness or social enterprise. Learners could use the concepts to frame the plan. For P2, learners should choose types of promotion listed in the content and the choices should be justified within the context of the business plan. For P3, learners should produce a marketing plan for a micro start-up business using sections as given or similar to those listed in the content. For M1, the learners should explain how they have used marketing concepts to develop their marketing mix. Learners are not expected to explain fully how all the concepts have been used and if they are able to explain how two of the marketing concepts have been used then the criterion is satisfied. P4 requires learners to produce a promotion plan for their own business. This should follow on from the marketing plan and it should include choice of media relevant to customer groups, the development of sample promotional materials, timings and costings for the micro start-up business. For M2, the promotion plan should be sufficiently developed to be capable of being implemented and all parts of the plan should coordinate with other parts, for example leaflets, language and chosen media all likely to appeal to targeted customer group. For D1, each aspect of the marketing mix and promotion plan will complement all other aspects and has been designed to appeal to a defined group of potential customers. The plan will include a description of the attributes and needs of this target group. Business planning preparation The table below shows how the grading criteria are assessed through the preparation learners will undertake for their business plan. Understand marketing concepts used by businesses Marketing concepts: buyer decision-making process: Attention, Information, Decision, Action, Satisfaction; unique selling proposition (USP), eg unique mix/product, quicker, friendlier, cheaper; segmentation and targeting: defining typical customers, targeting groups of potential customers; benefits versus features from customers’ point of view; marketing mix: product or service, place or distribution, price, promotion; importance of designing marketing mix to meet customers’ needs; importance of coordinating all aspects of the marketing mix; importance of costing a marketing mix Types of promotion: eg advertising: newspapers, radio, TV, cinema, magazines, outdoor, flyers, internet; personal selling; promotional activities, eg competitions, money-off coupons, free gifts with purchase, tasting sessions, demonstrations, fundraising; direct marketing: direct mail; catalogue shopping, internet shopping; sponsorship; public rel ations: press releases, press conferences, promotion through networking; cost-effectiveness of method and plan. Evidence of success or failure in the marketplace: business marketing campaigns that have worked and those that have failed and the reasons why 2 Be able to plan marketing and promotion Sections in marketing plan: market definition and opportunity: proposed target market segments, demand for product/service; competition; other external influences, eg trends, legislation; marketing tactics: use of marketing mix, image; marketing research: method, scale, findings, conclusions; sales forecasts, support material, eg industry studies, letters of support; how success of marketing will be measured Promotion plan: coordination with rest of marketing mix; image to be developed; costs; schedule for proposed promotion campaign; type of promotional materials appropriate for the customer group, eg poster, leaflet, advertisement, website; nature of the promotional materials, eg colours, visual features, text; name of the product/service and company; branding or logo, website design and functionali ty; reasons why promotional material is appropriate for the customer group; how success of promotions will be measured

Financial Statement Fraud and Corporate Governance

Question: Discuss about the Financial Statement Fraud and Corporate Governance. Answer: Introduction Lehman Brothers was an international financial service provider firm. It was the fourth largest firm in the field of investment banking in the United States before September 2008. In September 2008, Lehman Brothers declared themselves as bankrupt and filed for Chapter 11 Bankruptcy. The main causes for failure and collapse of Lehman Brothers were not -assessment of risks on the part of the management and the condition was further aggravated by the auditors by not warning the management about the consequences that would follow because of negligence by the management (Cappelleto, 2010). The auditors also concealed such facts and figures from the financial statements, which if shown, would have saved the firm from collapsing. Hence, strong procedure and regulations is the need of the hour as it demands strict control and lead to an effective course of action. Between the year 2001 and 2008 there a major boom in the housing market. Lehman Brothers assumed the investment in the housing market a highly profitable venture and it started borrowing heavily and invested all its proceeds in the mortgage market. By the time, the sub- prime mortgage business of housing finances had also become worse. Another major part of exposure by Lehman Brothers at that time was in Real Estate, private financing and leveraged lending from its own capital (CPA, 2012). The firm had invested billions of money in risky portfolios without keeping the consequences in mind. And for all these investments, it had raised billions of dollars from various financers just like other investment bankers were doing. Instruments used A major disastrous and deceitful step that was taken by Lehman Brothers was the use of Repo 105 transaction in a wrong manner so as to present a rosy image of its balance sheet before the public who was investing in Lehman Brothers and the financial institutions in order to receive more lending. The Investment Securities were kept as collateral and the funds thus received were used to pay off the troubles obligations of the firm (Kruger, 2015). The firm was supposed to show the holding of securities as collateral by the third parties as a nothing in the financial statements and to show the securities as it is in the Balance Sheet, which was concealed with the help of auditors. The transaction was shown as for sale of inventory of securities and the securities were slowly and gradually decreased by these Repo Transactions (Christensen, 2011). Moreover, the loan taken against these securities were never shown in the Balance Sheet as the firm treated these Loans as Sales Proceeds of Inv estment Securities. All this was done to depict more liquid assets and funds and less risky liabilities in the Balance Sheet of the firm. The long-term investments securities and assets were being mortgaged for short-term borrowings by Lehman Brothers in form of Repo Transactions and Commercial Papers and in mid and late 2008, the firm was borrowing huge amounts on a daily basis. This firm was exposed to a huge risk because it borrowed huge sum of money. Once the obligation of debt enters the system, it leads to hype in the interest rate and ultimately a major iskOver the time, the financial institutions stopped accepting long-term securities as collateral against short-term borrowing and the firm gradually failed to meet its obligations (Hoffelder, 2012). All theses major transactions and facts had led to the collapse of Lehman Brothers. The situations worsened more with the concealment of these material and key matters from the financial statements. Had all these risky ventures been forewarned by the auditors in the financial statements, the collapse could have been delayed or might have been avoided (Kaplan, 2011). The Auditors of Lehman Brothers were Ernst Young LLP (one of the big four accountancy and audit firms) having its headquarters in New York. Auditing Standard ASA 701- Communicating Key Audit Matters in the Independent Auditors Report It came into effect for financial reporting periods ending on or after 15th December 2016. The main objects of inculcating this auditing standard are mainly to assess the key audit matters and once assessed, these matters should be communicated along with an unbiased opinion on such key matters to the management of the audited firm. The purpose of such communication is to ensure enhanced transparency in the financial statements audited and to enable the users of the financial statements to have a look into the matters which can in any way affect such users in future. In the case of Lehman Brothers, if ASA 701 was to be followed then the auditor would not have concealed the material fact that was key audit matters on the basis of which the financial statements were to be interpreted by its users and investors. As per Roach (2010) Key Audit Matters are those matters which require significant attention of the auditor during the auditing process of financial statements and reports. For assessing such significance, the auditors have to find out the matters that have a high risk of material misstatement, high uncertainty and the effects of such transactions that have occurred during the audit period. Auditing Issues surrounding the Lehman Collapse: Following points explain in Lehman Brothers collapse case, the role of Auditors in Concealment of material facts and non-communication and now- disclosure of key matters that would have been disclosed if the ASA 701 was there at that point of time and was followed. However the unavailability of the standard and major loopholes in the system led to the total downfall. In the Repo Transactions undertaken by Lehman Brothers, the short-term financing transactions were treated as sales. In the Balance Sheet of the firm, the Securities offered as collateral were removed from the Balance Sheet and liability was reduced so as to depict that the liabilities were being paid off by selling off of securities thereby reducing the leverage. The actual treatment of Repo Transaction should have been that the Securities were to be shown as it is in the Balance Sheet and a nothing was to be given that the securities have been given as collateral to third parties against the funds raised from them (Wiggins et. al, 2014). Further, the loan raised from the third parties was to be shown in Balance Sheet till these were repaid. As the transaction was treated as Sales under FAS 140, hence the loan taken from third parties was shown nowhere and the securities shown as sold were reduced from the assets in the balance sheet (Parker et. al, 2011). All this was affirmed by t he auditors of the firm and no nothing for the same were given in their Audit Report as the FAS 140 did not say anything about the independent obligation of disclosure and the same was taken advantage of by the firm and auditor too. Lehman and its Auditor firm decided not to show the impact of the Repo 105 transactions on the balance sheet as it would make it clear to the investors and the financiers that the leverage effect was not changing and the firm was already under huge loan liabilities. The Auditors should have disclosed all the impacts related to the wrong method of treatment of Repo 105 transactions that were being done by Lehman Brothers (Christian Metrick, 2014). Hence, the auditor decided not to disclose the impact of Repo. Approval of Lehmans Repo 105 Policy for manipulating the Balance Sheet Lehman had made an internal policy of Repo 105 and Reverse Repo and to further treat the same in the balance sheet as trading (sale and repurchase) of investments. This policy was made after the approval and affirmations from Auditors. The Auditor should have stopped Lehman from doing so and should have forewarned them against the consequences that this policy could have in future. Afterward Lehman had also started Repo 108 transactions in which equities were used in place of fixed income securities as collateral. The same was also affirmed by the Auditors of the firm. For treating the Repo 105 transactions as Sales under FAS 140, the firm had to obtain a true sales opinion that stated the transactions are fully complying the legal criteria to be followed for transfers /sales. This True Sales Opinion was not obtained by Lehman in the US. Afterward he tied up with finances of UK to enter into Repo transactions where he had obtained true sales opinion with a condition that the investment securities will only be traded within the UK and the securities should also be sited in the UK (Manoharan, 2011). Lehman Brothers entered into a number of transactions on the basis of this opinion through which he collateralized fixed income securities amounting to billions of dollars (Fazal, 2013). After some time, without disclosing it to UK financers, Lehman started transfers of billions of dollars of American fixed income generating securities also. The auditors had full knowledge of the above situations but never disclosed the same in financial statements. Approval of Financial Statements that concealed Repo 105 transactions There was an obligation on the part of Lehman to buy back the billions of dollars of securities that were transferred temporarily to the third parties. This was nowhere disclosed by Lehman Brothers in their Financial Statements regarding the same. All such transactions were merely presented as Balance Sheet Fluctuations in the management reports (Baldwin, 2010). Secondly, the obligation to repurchase these securities at a lower rate were treated as derivatives on the balance sheet and these derivatives were hidden in a large group of derivatives mentioned in the footnotes of the financial statements (Heeler, 2009). All this was approved by the Auditors which was a total concealment of material misstatements. As per IFAC (2015) the leverage ratio had materially declined in the year 2008 as compared to the year 2007 for the firm. Moreover, the reduction was temporary and falsely created by Repo 105 transactions. After the end of fiscal quarters, Lehman used to repay the debts of Repo transactions and the securities would again get shown in the Balance Sheet. This would affect the leverage ratios up to a material level that had to be disclosed by the firm in financial statements and by the auditor in his audit report (Fazal, 2013). The above-said points clearly explain as to what were the key matters in the case of Lehman Brothers that were to be communicated to those charged with governance. If the Auditing Standard ASA-701 was followed and were there for the persual of Lehman Brothers and its auditors, the auditors might have strictly followed the same and saved a lot of investors and mainly Lehman Brothers from such huge irrecoverable losses. Therefore, the standard ASA-701 could have acted as a safeguard and provided a remedial course of action. Recommendation Auditors should also correctly depict and audit the financial statements. Auditors have the responsibility of the society as a whole to correctly audit the books of accounts and to report the misappropriation of the company. Auditors should comply with the auditing standards and completely apply them in use of audit. Auditors are the watch dog and not bloodhounds, but they should be able to correctly understand the working of the company and audit the books. Auditors can be held responsible for the loss to the third parties who relied on the financial statements audited by the Audit firm as seen in the case of Lehman Brothers. Hence auditors should correctly report all misappropriations done by the management in their audit report. Further, the collapse of Lehman indicates that there was huge gap between the regulations and the real implementation. The failure indicates the pitfall in the regulatory mechanism hence, urging for stringent supervision and audit standards. It is essentia l for policy makers like IFRS, Accounting Standard Board, and Basel to implements stringent norms so that ethical practice are followed. Conclusion The case of Lehman Brothers provides many important lessons to every organization, be it small or large with regard to corporate governance and the ethical standards to be followed by the management and its evaluators including the auditors. The organizations should strictly adhere to the accounting policies and standards that have been set as these have been set keeping in view the impacts of each and every aspect of financial matters that are to be incorporated while preparation of financial statements and that can even get a countrys economy at stake if misled (Larcker Brin, 2011). It is recommended that the companies should do such reporting of true and correct financial transaction which should not mislead the stakeholders. Also, the financial statements should reflect the correct picture of the books of accounts and company`s operations. In such case, the company should try to resort to the adoption of regulatory accounting and auditing standards. References Baldwin, S., 2010. Doing a content audit or inventory. Pearson Press. Cappelleto, G., 2010. Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Christensen, J., 2011. Good analytical research. European Accounting Review, 20(1), pp. 41-51 Christian M, M Metrick, M., 2014. The Lehman Brothers Bankruptcy F: Introduction to the ISDA Agreement. [pdf] Yale Program on Financial Stability Case Study. Available at: https://www.jahber.org/doc/24361 [Accessed 26 April 2017] CPA 2012. ABC learning collapse case study. [online] Available at: https://www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study [Accessed 25 April 2017] Fazal, H., 2013. What is Intimidation threat in auditing? [Online] Available at https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ [Accessed 25 April 2017] Heeler, D., 2009. Audit Principles, Risk Assessment Effective Reporting. Pearson Press Hoffelder, K., 2012. New Audit Standard Encourages More Talking. Harvard Press. IFAC 2015. Strengthening organizations, Advancing Economies. [online] Available at: https://www.ifac.org/auditing-assurance/clarity-center/clarified-standards [Accessed 25 April 2017] Kaplan, R.S., 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86(2), pp.367383. Kruger, P., 2015. Corporate goodness and shareholder wealth. Journal of Financial economics, pp. 304-329 Larcker, D Brin, T., 2011. Lehman Brothers: Peeking Under the Board Faade. [pdf] Stanford Closer Look Series. Available at: https://www.gsb.stanford.edu/faculty-research/publications/lehman-brothers-peeking-under-board-facade [Accessed 26 April 2017] Manoharan, T.N., 2011. Financial Statement Fraud and Corporate Governance. The George Washington University. Parker, L, Guthrie, J Linacre, S., 2011. The relationship between academic accounting research and professional practice. Accounting, Auditing Accountability Journal, 24(1), pp. 5-14. Roach, L 2010., Auditor Liability: Liability Limitation Agreements. Pearson. Wiggins, R.Z., Piontek, T Metrick, A., 2014. The Lehman Brothers Bankruptcy A. [pdf]. Available at: https://som.yale.edu/sites/default/files/files/001-2014-3A-V1-LehmanBrothers-A-REVA.pdf [Accessed 26 April 2017]

Test Anxiety Causes Students To Underperform In Examinations Essay Sample free essay sample

Abstraction Anxiety is one of the factors that affect pupils during scrutinies. Others factors includes unpreparedness. deficiency of accomplishment in the specific class where the test has been taken or some kind of health-related grounds. There are several researches done and found that common alibi or shall we at least see a ground for pupils who did non performed good in scrutinies that they got nervous or dying during the tests. It is nevertheless of import to emphasize that whichever of these factors present or possibly all of these in the pupil are taking the exams anxiousness is a normal in worlds. Introduction Anxiety is a psychological province of head characterized by cognitive. emotional. behavioural. and physiological constituents ( Campusblues. 2007 ) . A cognitive facet pertains to the ideas that run through your head before. during. and after the awful incident. Emotional facet includes the feeling that you experienced related to dying events. This can be seen if a individual is feel hatred or embarrassed. We will write a custom essay sample on Test Anxiety Causes Students To Underperform In Examinations Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Another facet of is behavioural rim of individual. This pertains to unneeded motions of a individual when under stressed. Example of this is. circling of pen in fingers. beating through the tip of fingers. and walking fast. The 4th facet is approximately physiological. This sort of anxiousness includes all the reactions of the organic structure. This is really obvious whenever a pupil is enduring an anxiousness. Probable reactions of the organic structure are crushing of bosom faster. sudating intensively. drying of your oral cavity. All these constituents create a feeling of fright and concern. Anxiety is a common scenario where person may see bosom palpitation. sickness. thorax hurting. shortness of breath and concern ( King. 2007 ) . It has been a common alibi or shall we at least see a ground for pupils who did non performed good in scrutinies that they got nervous or dying during the tests. Underperformance in scrutinies nevertheless are consequences of several factors including unpreparedness. deficiency of accomplishment in the specific class where the test has been taken or some kind of health-related grounds. It is nevertheless of import to emphasize that whichever of these factors present or possibly all of these in the pupil are taking the exams anxiousness is a normal in worlds ( Spielberger. 2006 ) . Anxiety occurs in different position such as experiential. alien. alleviative attention and trial anxiousness ( Foundation. 2007 ) . The focal point of this treatment will be test anxiousness. Test anxiousness is really simple as think but most pupils are barely enduring from it. People tends to take it for granted merely because they believe they can manage it easy but for some single trial anxiousness seems to be truly of import to discourse because they know how this such anxiousness can trip the head of persons. Literature Review AS Lufi et Al. ( 2004 ) states that â€Å"test anxiousness affects people in every field of life. whenever people of all ages have to be evaluated. assessed. and graded with respect to their abilities. accomplishments. or involvements. † ( p. 176 ) . Zeidner ( as cited in Chinta. 2007 ) claimed that emphasis is encountered. and likewise the extent to which emphasis is experienced. is dependent on the grade to which the state of affairs is viewed as emotionally endangering ( p. 177 ) . Actually. anxiousness is positively considered as helpful tool in hiking the human head to execute at normal degrees by maintaining us alert. focused. motivated. Research indicates that the optimum sum of emphasis to maximise public presentation is a moderate grade. Anxiety as a signifier of emphasis maximizes public presentation at normal degree but negatively affects public presentation at either excessively low or excessively high degrees. Further. physical symptoms of anxiousness do non inter fere with exam public presentation but what is traveling on in the head of the one taking the test ( Palmer. 1998 ) . Anxiety works in nerve-racking state of affairss as concerns that interfere with concentration. But what are of import to happen out foremost are the causes or beginnings of anxiousness A research conducted showed that â€Å"Students who experience test anxiousness from the cognitive position are fuss-budgets missing ego confidence† and â€Å"they may be preoccupied with negative ideas. doubting their academic ability and rational competence† ( Sarason A ; Sarason. 1990. as cited by Harris. Henry L. ; Coy. Doris R. hypertext transfer protocol: //www. ericdigests. org/2005-2/anxiety. hypertext markup language ) . In add-on. â€Å"test anxiousness is a major factor lending to a assortment of negative results including psychological hurt. academic underachievement. academic failure. and insecurity† ( Harris A ; Coy. 2003 ) . Research The study is conducted in three schools with pupils as participants in the study. Questionnaire was given to pupils. 50 male and 50 females. a sum of 100 participants. This is a â€Å"filling the clean type† questionnaire. Questions pertains to the causes and effects of trial anxiousness among pupils and appropriate steps to cut down trial anxiousness. In add-on. an observation was done to accurately corroborate the replies given by the participants. Sample Questionnaire Name: Educational Attainment: Age: Gender: Causes of Test Anxiety: Effectss of Test Anxiety During Examination: Measures To Extinguish Or Reduce Test Anxiety: Consequences and Discussions Based on the study. one of the major causes of trial anxiousness during scrutinies are unpreparedness and deficiency of accomplishment. Some other factors include wellness related jobs. As a effect. harmonizing to study. many pupils get neglecting classs. Test anxiousness consequence in no concentration with the capable affair. increased pulse. increased sudating. cold custodies. and dry oral cavity. It was besides found that male normally experiences trial anxiousness. consisting to 75 % . Recommendations Before research is implemented. a study must be conducted foremost among schools with lowest go throughing rate among scrutinies. Everybody has the capacity to go through in scrutinies with no trial anxiousness. Such school will practically uncover what are the attitudes and behaviours among pupils in schools. It is besides advised to cognize constabularies and ordinances of a school is implementing earlier. during and after scrutinies. Actions and regulations among schools will. somehow encourage pupils to analyze harder. Decision Test anxiousness is already unconditioned with us. Everybody may see it. However. there are step to command or minimise or even extinguish the causes and effects of trial anxiousness. Test anxiousness affects students’ public presentation during scrutinies and in school. as a whole. Its effects impact on the class degrees of pupils. Pull offing trial anxiousness and execute actions against trial anxiousness before scrutinies will truly extinguish or cut down it. However. it is a ambitious function. Reducing trial anxiousness is non merely an assignment among pupils but it must besides be one of the major topics to undertake among patents. instructors and schools decision makers and counsellors. We live in a ambitious society. a test-taking society. Therefore. trial anxiousness must be reduced or even eliminated. MentionSecond Chinta. R. ( 2007 ) Influencers of exam public presentation: an empirical reproduction in the Middle East. Journal of American Academy of Business. Mar 2007 ; 10. 2. 177. from ABI/INFORM Global. Hembree. R. ( 1988 ) . Correlates. causes. effects. and intervention of trial anxiousness. Review of Educational Research. Spring 1988 ; 58. 1. 47. from Academic Research Library. Lufi. D. . Okasha. S. . A ; Cohen. A. ( 2004 ) . Test Anxiety and its consequence on the personality of pupils with larning disablements. Learning Disability Quarterly. Summer 2004 ; 27. 3. 176. from Proquest Education Journals. Musch. J. . A ; Arndt. B. ( 1999 ) . Test Anxiety versus Academic Skills: A Comparison of Two Alternate Models for Predicting Performance in a Statistics Exam. British Journal of Educational Psychology. March 1999 ; 69. 106-116. from Proquest Educational Diaries Palmer. D. ( 1998 ) . Exam Anxiety. Centre for Student Development McMaster University. Retrieved on August 05. 2007 from hypertext transfer protocol: //csd. McMaster. ca/academic % 20series % 20pdfs/tests % 20and % 20exams/exam % 20anxiety. pdf Campusblues. ( 2007 ) . Test Anxiety [ Electronic Version ] . Retrieved 14 September 2007 from hypertext transfer protocol: //www. campusblues. com/test. asp. Foundation. T. N. ( 2007 ) . What Is Test Anxiety? [ Electronic Version ] . Retrieved 14 September 2007 from hypertext transfer protocol: //www. kidshealth. org/teen/school_jobs/school/test_anxiety. hypertext markup language. Harris. H. L. . A ; Coy. D. R. ( 2003 ) . Helping Students Cope with Test Anxiety. ERIC Digest [ Electronic Version ] . Retrieved 14 September 2007 from hypertext transfer protocol: //www. ericdigests. org/2005-2/anxiety. hypertext markup language. King. J. ( 2007 ) . Test Anxiety [ Electronic Version ] . Retrieved 14 September 2007 from hypertext transfer protocol: //www. uoregon. edu/~counsel/test % 20anxiety. htm. Spielberger. C. D. ( 2006 ) . Test Anxiety Inventory [ Electronic Version ] . Retrieved 14 September 2007 from hypertext transfer protocol: //www. mindgarden. com/products/tsans. htm.

Essay Topics to Avoid

Essay Topics to AvoidAs a part of your college application essays, you should avoid common app essay topics to avoid making any mistakes. Your topics should be completely fresh and original, without the assistance of any of the old paper forts that have been around for years. There are some excellent websites that will give you tips on essay topics to avoid.Common app essay topics to avoid could include the topic, things or situations that happen at school, the reason for your leaving, situations that interest you and some other topics like that. These topics will not really be your original thoughts and you will be ready to get an A B. I don't want to bore you with this article but if you can keep your essay to this basic topic, it will not only impress your instructor but also give you a good start in your college course.One of the most popular topics to avoid is the question: 'Why did you leave school?' The best way to answer this question is not by just saying that you would rath er have studied at a college that you choose, but that you wanted to do something else and also left school because of this. All you can say is that you left school because you wanted to take up a career that you liked and that you were not as successful as you thought. By describing this, you will impress your instructor and also make your college application essay topics to avoid more interesting ones.One of the common app essay topics to avoid is the question, 'What was the reason for your leaving school?' Even though this question is usually asked at the beginning of the semester, you don't want to answer it. It does not matter if you're a stay-at-home mom or you're a single mother, you still should not talk about this question, because this will only bring your grade down and it is your right to study where you want to study.Another common app essay topics to avoid is the topics of relationships, alcohol, drugs and eating disorders. There are so many of these questions and so l ittle time to write about it. Just think that if you were discussing drugs, you could also discuss the effect that drug abuse had on your family. Just think how interesting it would be to write something to your instructor like that, it will attract your professor and will give you good grades.Alcohol is another very important topic to avoid. Many times, alcohol is used by students to forget their worries, to just relax and enjoy themselves. There are many stories of alcoholics ending up in the hospital and sometimes losing their entire family. And there are also so many teenagers who end up drinking and going to parties because they are bored and want to feel good about themselves.These are the topics that you will not want to avoid during your college application essay topics to avoid. Just have a look at them and you'll see that they can be quite boring but you will still be able to impress your college instructors and also give you a good grade.

Twelve Tribes of Israel

Twelve Tribes of Israel The Twelve Tribes of Israel represent the traditional divisions of the Jewish people in the biblical era. The tribes were Reuben, Simeon, Judah, Issachar, Zebulun, Benjamin, Dan, Naphtali, Gad, Asher, Ephraim and Manasseh. The Torah, the Jewish Bible, teaches that each tribe was descended from a son of Jacob, the Hebrew forefather who became known as Israel. Modern scholars disagree. The Twelve Tribes in the Torah Jacob had two wives, Rachel and Leah, and two concubines, by whom he had 12 sons and a daughter. Jacobs favorite wife was Rachel, who bore him Joseph. Jacob was quite open about his preference for Joseph, the prophetic dreamer, above all others. Josephs brothers were jealous and sold Joseph into slavery in Egypt. Josephs rise in Egypt- he became a trusted vizier of the pharaoh- encouraged the sons of Jacob to move there, where they prospered and became the Israelite nation. After Josephs death, an unnamed Pharaoh makes slaves of the Israelites; their escape from Egypt is the subject of the Book of Exodus. Under Moses and then Joshua, the Israelites capture the land of Canaan, which is divided up by tribe. Of the remaining ten tribes, Levi was scattered throughout the region of ancient Israel. The Levites became the priestly class of Judaism. A portion of the territory was given to each of Josephs sons, Ephraim and Menasseh. The tribal period endured from the conquest of Canaan through the period of Judges until the kingship of Saul, whose monarchy brought the tribes together as one unit, the Kingdom of Israel. Conflict between Sauls line and David created a rift in the kingdom, and the tribal lines reasserted themselves. Historical View Modern historians consider the notion of the twelve tribes as descendants of a dozen brothers to be simplistic. It is more likely that the story of the tribes was one created to explain affiliations between groups inhabiting the land of Canaan subsequent to the writing of the Torah. One school of thought suggests that the tribes and their story arose in the period of the Judges. Another holds that the federation of the tribal groups happened after the flight from Egypt, but that this united group didnt conquer Canaan at any one time, but rather occupied the country bit by bit. Some scholars see the tribes supposedly descended from the sons born to Jacob by Leah- Reuben, Simeon, Levi, Judah, Zebulun and Issachar- to represent an earlier political grouping of six that was expanded by later arrivals to twelve. Why Twelve Tribes? The flexibility of the twelve tribes- the absorption of Levi; the expansion of Josephs sons into two territories- suggests that the number twelve itself was an important part of the way the Israelites saw themselves. In fact, biblical figures including Ishmael, Nahor, and Esau were assigned twelve sons and subsequently nations divisible by twelve. The Greeks also organized themselves around groups of twelve (called amphictyony) for sacred purposes. As the unifying factor of the Israelite tribes was their dedication to a single god, Yahweh, some scholars argue that the twelve tribes are simply an imported social organization from Asia Minor. The Tribes and Territories Eastern  · Judah · Issachar · Zebulun Southern  · Reuben · Simeon · Gad Western  · Ephraim · Manesseh · Benjamin Northern  · Dan · Asher · Naphtali Although Levi was dishonored by being denied territory, the tribe of Levi became the highly honored priestly tribe of Israel. It won this honor because of its reverence for Yahweh during the Exodus.

Media censorship Essay Example | Topics and Well Written Essays - 500 words

Media censorship - Essay Example e forms of media censorship are justifiable and the concerned parties should always uphold such regulations in order to foster the growth of a peaceful and cohesive society as the discussion below portrays. Censorship of the mass media has numerous moral, political and economic advantages. The media for example has a series of gatekeepers in the form of editors and subeditors all of who strive to eliminate some errors thereby facilitating self-censorship (Thomas 42). Such are basic forms of self-censorship. The government on the other hand through the department of information imposes strategic censorships on the media thereby regulating the information that reaches the public. Among the basic justifications of the various forms of censorship is the need to uphold the moral values of a society. Moral censorship requires the removal of any obscene content from the messages. Pornographic content, images of dead bodies and images of victims of sexual assault have moral implications. As such, both the government and the mass media managers must always either eliminate or conceal such images. Government intelligence must also always remain with the government. This implies that the government must always censor specific information that concerns some of the most vital features of the government. Military intelligence among other information that concerns the national security is vital to the safety and stability of the country. As such, the government must always regulate the content that reaches the public. Military censorship is therefore important in a country since it such intelligence and tactics enhances the security of a country and the country’s ability to counter external aggression (Magoon 54). Political censorship on the other hand is always the most contentious form of censorship since the public would always want to know the pertinent information concerning the stability of the country. However, both the government and the mass media managers should

Do Androids Dream of Electric Sheep Essay Example | Topics and Well Written Essays - 250 words

Do Androids Dream of Electric Sheep - Essay Example Dave Holden, Rick’s fellow bounty hunter goes through a dreadful encounter with Nexus-6. He gets injured in the process and Rick heads an operation that is meant to find and retire the remaining Nexus-6’s. This operation succeeds when Rick finds and kills Polokov. Eventually, Rick retires from bounty hunting after witnessing Resch’s killing of Luba Luft, an android impersonating an opera singer. He terms this killing an absence of empathy towards androids. Could Rick engaging in doublespeak? Why does he abandon bounty hunting on the basis of the inhuman killing of Luft after participating in the elimination of Polokov? I believe that this story presents a paradox. The aspect of empathy that develops in Rick contrasts sharply the life he has lived. The main questions arising from the story are, â€Å"How is hypocrisy demonstrated of Dick’s future society?† and â€Å"How does the theme of mind control manifest in the character of Buster Friendly?† The aspect of decay versus regeneration is emphasized when Dick develops a world that is in peril. The dust of nuclear fallout covers the landscape. This decay is metaphysically represented by kipple. Against this backdrop, Dick suggests that the world can survive and regenerate through decay. This is the tragic irony of the