Kevin Stevenson retires as AASB Chair Essay Example for Free

Kevin Stevenson retires as AASB Chair Essay This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his retirement as the Chairman of the Australian Accounting Standards Board on 30th June 2014. During his tenure, Kevin Stevenson ensured that the long traditions of financial reporting were upheld both internationally and domestically and also provided counsel on issues concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down the line as he was among the founding members of the Accounting Standards Advisory Forum of the International Accounting Standards Board. Through his leadership, the AASB’s Research Centre was established as Stevenson served the Asian-Oceanian Standard Setters Group’s chair. His main focus was to work in the interest of the public, as stated by Lynn Wood, the FRC’s chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB. According to Mackintosh, Stevenson largely contributed in the moves by Asia countries like Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson’ attention was driven towards setting ‘principal based’ standards and developing a Conceptual Framework to be used in financial reporting. He advocated for accounting regulations as evidenced by his association with the Accounting Research Foundation and later on watched over the growth of the AARF upon being appointed its Director. He was at the forefront of setting the international pace in the development of com mon accounting standards for both the public and the private sectors. Stevenson largely contributed to the formation of the Public Sector Accounting and also played a significant role in the establishment of the stable platform of International Financial Reporting Standards in 2005 for adoption in Australia and the entire Europe. Concepts, ideas and facts                      Teamwork and leadership are two important components that must be in alignment so as to provide effective high quality and efficient accounting services. A strategic human resource management model provides guidance to accounting teams and leaders to deliver high-quality services in a timely manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation requires scientific leadership working with major stakeholders as a team to provide the best accounting services to a fraud investigation. The new techniques of accounting are significant steps in the right direction and they require leaders with skills and business tools to apply concepts such as efficiency, cost benefit analysis, economies of scale and cost-effectiveness analysis that will measure continuous improvement on a regular basis. Effective leadership is needed to develop, design and implement a solution that would resolve the core competency of an organization. Strategic leadership in accounting provides quality and timely accounting services to a company. Such leadership like that o Stevenson brings together a fragmented system consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of new innovative fraud investigations for the future. Leaders in positions like that of Stevenson are encouraged to consider both the social and moral implications of their decisions with regard to how their decisions will affect the clients and shareholders of the company. It is the ethical responsibility of every employee to ensure their company does not illegally evade income taxes or allow questionable deductions. They should ensure that the company finds are allocated to the appropriate activities based on their importance and determine the important elements of the business. The accounting issue                      One major way of improving the confidence in financial reporting and accounting is to ensure that there is improvement in ethical standards, reporting mechanisms, strengthening of governance and adequacy of financial management. It is ethical to maintain the right to the truth while practicing accounting and financial reporting. Those who use financial statements have the right to accurate and truthful information when engaging in investment strategies. Clients have a legal right to receive competent and professional services from accountants who have a legal obligation to perform their responsibilities within the constraints of their skills. It is often argued that most accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to include ethics education as a major component of the accounting profession. The development of professional ethics and values should be initiated early in the accounting profe ssion and be emphasized throughout the career. Major issue of the article                      Stevenson clearly shows that it is the responsibility of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and society as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete while recording financial data to ensure ethics are held to the highest degree. It is also the duty of every employee to make wise, informed decisions about the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a great deal of scrutiny. The two are important functions that organizations should take care of and ensure that they exhibit a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision making process. Legal and ethical issues ar e important elements of financial reporting and accounting as has been demonstrated by the positions assumed by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up specific sets of rules that govern the functioning of any organization. Relevant topics and theories                      The long traditions of financial reporting applied Positive Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an informative background and the gives in depth details of the functionality of accounting in financial reporting. Positive Accounting gives a holistic description of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to any economic entity relating to the company’s future business. The major ethical elements involved are objectivity, competence, independence and integrity. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that may alter information symmetry. The move by Nepal and K orea followed the ethical guidelines of financial reporting and never let the desire for a better living and acquiring more possession get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to remain loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is usual for one to encounter various ethical issues and it is therefore important for one to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive pressure from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumb ing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to create a false image of the success of the company. This only leads to prosperity in the short term since such fraud cases are discovered by the Securities and Exchange Commission ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the code of conduct. High standards of ethical behavior are expected for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a company’s financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. Gi ven how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last defense possible to prevent accounting fraud. In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on simplification of the income statement presentation through the elimination of the concept of extraordinary items. The FRC is in charge of several accounting books of different companies this in essence means that they are charged with the responsibility of making timely responses to statements, pronouncements, research legislations, proposals and pending legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They support the simplication initiative adopted by the board as regards to making the financial statements easier to understand by the common folk CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of elimination of extra ordinary items as in most times this criterion is not always met. Their proposal thus rids of the tedious work in the preparation of financial documents and whether this requirement is met by auditors in the process of doing their work. Their support is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax by reducing the occurrence of other income items occurring. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the simplification of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their contention is based on the difficulty of application the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update. They are in agreement with the decision by the board to stick to the principle of separate disclosure of infrequent transactions. Items must thus meet the definition of occurring infrequently in recurrent expenditure. They list the following examples as those that should not be classified as unusual or infrequently occurring: occupancy related expense, routine tax audit returns and losses and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. Proper definitions should thus be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the reduction of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Ford Company. Giugliano, G. (2014). Marcum Accountants. Schroder, N. (2014). Institute of Management Accounting. Source document

Development of Tennis as a Leisure Activity

Development of Tennis as a Leisure Activity The development and significance of tennis as a Leisure Activity (Mainly in the UK) 1. The History and Development of tennis. (Mainly in the UK) According to The Cliff Richard Tennis Development Fund 2000, tennis is a world-class competitive sport captivating millions of players and fans all round the world. It was in France that the game tennis as we know it today really came into being. During the 16th, 17th and 18th centuries it became the highly fashionable sport of kings and noblemen a far cry from being played by the lower classes. The development fund 2000 describes how real tennis was actually very different to the game that we know today. The game was played indoors, in large galleries with jutting roofs and points were won according to how the ball was played off of the gallery walls, rather like squash. This concept is very different to todays Lawn Tennis, where the rectangular court is laid out on a grass surface and the play is within marked boundaries, not off of the walls. After its initial rise in popularity with the French nobility, tennis spread throughout Europe, becoming particularly popular in England. To day, Wimbledon and the UK are associated with lawn tennis. Cliff Richard’s Development fund describes how the changes in tennis have taken place over the years and how the shift has moved tennis from being associated with the upper classes to a sport which is played at all different levels and at every level of the social classes. During the 19th century when Victorian prosperity in England prompted a significant revival, courts were built in many famous country houses and the first tennis clubs providing facilities for members began to appear. The biggest boost for tennis however came in 1875. As said by the development Fund 2000, The All England Croquet Club, which had formed in 1869 had failed to attract enough visitors and in 1875 they decided to offer Lawn Tennis as an added attraction. The new game was an instant success, so much so that in 1877 the name of the club was changed to the All England Croquet and Lawn Tennis Club. This highlights that the popularity of tennis has been growing for many decades thus gives us a good ind ication that it will continue to prosper. The Wimbledon Championship has been one of the most significant developments in the history of tennis. This event alone has contributed to a huge numbers of followers and participants throughout the UK and illustrates the development of tennis as we know it today. In the 1930s the game became highly fashionable in the UK, led by British stars such as Fred Perry and Don Budge and International Champions such as Henri Lacoste. Then, into the 1990s the championships became more popular than ever particularly as Great Britains hopes for a champion became rekindled with the likes of Greg Rusedski and Tim Henman. Now, entering 2006 we are witnessing the rise of young Andrew Murray who is taking the tennis circuit by storm and he will hopefully encourage and boost tennis numbers within the UK. The Lawn Tennis Association has outlined a number of ways in which it has attempted to translate the enthusiasm generated by the Wimbledon Championships each year into lasting benefits and continually develop tennis on a yearly basis. Some examples include; the sponsored campaign, ‘Play Tennis’, which is an initiative that offered free tennis lessons with the Lawn Tennis Association coaches in April and May 2004. The Lawn Tennis Association confirms that in 2004, 8,000 Londoners participated in the scheme and as a result around a third joined their local tennis clubs after playing. This highlights the significance of tennis within the UK and that the sport is held in high esteem. Perhaps now it is important to expand its target market and appeal to different socio-economic groups. Further, the Lawn Tennis Association launched an Ariel Tennis Ace campaign which was a ‘talent search’ for young players, the winner of which received coaching with John McEnroe du ring the Wimbledon Championships. It is important to note that tennis is such a significant sport within the UK that such competitions are respected and widely sought after. Other ways in which the Lawn Tennis Association has developed and increased the popularity in the UK include the introduction of a Tennis Show which has been running since April 2004 which was linked in with the Fitness Show and offered free coaching, access to clubs and information. Further, in order to establish a larger ratio of children who play tennis the organisation pioneered the Wimbledon Kid’s Zone; whilst the Championships were taking place, a children’s area is established to introduce children to tennis. Approximately 6,000 children attended in 2004 and lastly, ‘The Road to Wimbledon’ initiative was set up for young players to lure them into tennis and encourage promising young talent which will help boost tennis numbers. The incentive to entering this competition was that the winners were given the opportunity to play at Wimbledon in August. Nowadays, sporting events tend to be sponsored by major companies in order to generate more money. Last year, American Express sponsored a five-day event next to Tower Bridge with larges screens televising Wimbledon matches, tennis training and held a celebrity tennis night which raised money for the Sport Relief Charity. The Lawn Tennis Association supports any private sponsorship for these free public events because it helps develop the sport. Moreover, it is obvious that much is being done to develop tennis within the UK because Sport England has launched a website www.activeplaces.com – this Internet site has produced a list of facilities for all sports, including the locations of every tennis court in London. Sport England believes that the site’s usefulness could be enhanced if it keeps records of the condition of facilities to ensure the courts upkeep and increase the number of tennis players in the UK. The Lawn Tennis Association believes that currently a third of local authority tennis courts are in a state of disrepair, this information needs to be passed onto the local authorities to be addressed, otherwise tennis could cease to play a significant sporting role in the UK. Also, if information of facility conditions is recorded it will provide a more realistic picture of sports resources in London and may serve as a prompt to local authorities to improve their local facilities. 2. The Organisation of tennis. The Lawn Tennis Association’s work and investment is based around three main priority areas, theses include tennis clubs, junior players and performance. The organisation has been trying to make British tennis more inclusive and available to a wide number for many years. The reasons for targeting the different areas and widening their target market are to attract more and better players. Nowadays, the Lawn Tennis Association is focusing on how and where tennis is played and organised in the UK. The reason for this is to establish where the best facilities are and to improve the areas which are in disrepair. In order to better organise tennis within the UK, the Lawn Tennis Association has introduced an initiative called ‘Club Vision’ which aims to provide progressive clubs with greater support and resources at both a national and county level and to ensure that clubs can play a greater part in making the UK into a stronger tennis nation and make it as popular and g enerate a following as great as that of football. ‘Club Vision’ is described by the Lawn Tennis Association as being a multi-million pound investment programme that puts clubs at the heart of British Tennis and also supports public pay and play indoor tennis centres, schools and local authority venues. The Lawn Tennis Association joined forces with the Sports Council and the All England Lawn Tennis Club in 1986 to launch the Indoor Tennis Initiative designed to develop indoor tennis centres around Britain. The main benefit of ‘Club Vision’ is that it is able to help any club throughout the UK regardless of size and therefore as facilities are better they can promote and attempt to attract many people. This shows that tennis is becoming more organised in the UK perhaps as a result of the increased availability of courts, the affordability of equipment and the increased media interest and coverage of tennis tournaments and championships. According to Sport England, the London Assembly’s Culture Sport and Tourism Committee met with them and the Lawn Tennis Association to discuss tennis in London in 2004. The aim of the meeting was to establish how the Wimbledon Championship could propel and promote tennis within London and the rest of the UK. Further, the bodies discussed and considered ease of access to tennis courts in London and deliberated over club organization and costs of using publicly owned tennis courts. Throughout the talks, certain projects were discussed which encourage young people to get involved in tennis (such as the Westway Tennis centre), and further they examined how the Mayor, Sport England and the Lawn Tennis Association could encourage more Londoners to pick up a racquet. There is more incentive for people to take up tennis due to the 2,600 tennis clubs which have affiliated with the Lawn Tennis Association via their local county office. The development and introduction of so many clubs h ighlights the improvement of tennis as a leisure activity. Currently, the Lawn Tennis Association estimates are that two-thirds of local authority courts nationally are in a state of disrepair and nevertheless the cost of hiring local authority courts stands between  £2- £6 per hour for adults. Most tennis activities are run through such organisations as the Lawn Tennis Association and All England Tennis Club. As a result of theses clubs it is possible for people to enquire as to their nearest club or courts and increase the probability of people playing tennis as knowledge is more readily available. 3. The Social Structure of Participation. In my opinion tennis has always been classified as a rich mans sport. This might be due to the fact that when tennis originated it was played by the Kings, Queens and nobility. This stigma has now shifted however, there are still certain socio-demographics who shy away from the sport. According to the Lawn Tennis Association, 2.9million people aged four years and upwards played tennis in the UK in 2003. Further, this is reinforced by the British Embassy who suggests that around five million people play tennis in the UK. Either way, this is a large number but there does not compete with the number of people that play football. Of the 2.9 million tennis players the Lawn Tennis Association estimates that 441,000 of these people play tennis in London; 137,000 of them playing regularly. In the UK many of the tennis campaigns and organisations aim to attract the younger generation to take up tennis. This it is no surprise that the younger generation in the UK are likely to play more tennis in the future than that of the current older generation. In contrast to the number of tennis players in the UK, American Tennis Life Magazine, which conducted a survey on tennis, illustrates that 23.5 million Americans play tennis annually. Of this, 52 per cent of players were men and 48 per cent were women with the average age of these players being 29. Further, the percentage of women players to men is reflected in the ratio of spectatorship. McNamee, (2001) illustrates that 48 per cent of women watch tennis compared to 52 per cent of men. I am surprised that women on average play less and watch less tennis. The abovementioned illustrates that tennis is indeed a thriving sport within the UK but simultaneously illustrate that there is scope for growth within these figures. So, it is important to establish the type of people who do not play tennis and the reasons for their lack of participation in the sport. The kind of people not playing tennis are those who are in the lower social classes who cannot afford to pay for a club membership, those in areas where facilities are in a state of disrepair and those from ethnic minorities, the latter will be discussed further. Moreover, Sport England and the Lawn Tennis Association have identified the following barriers to greater participation in tennis in London, some of which include; cost (however in reality this is more down to peoples perception of the sport – studies show that the actual cost of tennis membership is more than half what people estimate). Also, poor local authority facilities and a lack of investment in facilities has meant that people in certain areas are just unable to play tennis. Further, the weather plays a large role in determining the months of the year in which tennis is playe d. Those with no access to indoor courts are not likely to play tennis outside the summer months which results in lower numbers of people who play tennis. Moreover, Sport England has established that there is no co-ordinated approach to tennis for people with disabilities, thus limiting the development of tennis as a leisure activity. Lastly, due to the immense popularity and plugging of other sports such as football, competition with other leisure activities and sports creates a loss of interest in playing tennis once young people have left school. Furthermore, according to Gabriel, D from the Commission for Racial Equality (CRE), black players are noticeably absent from tennis. Supposedly, poverty is cited as a major factor, with 57 per cent of people from ethnic minorities socially excluded from sports on the grounds of destitution. Gabriel, D believes that a white sporting establishment effectively excludes people from ethnic minoritiesfrom getting involved in the organisation and governance of sport at every level. In other words, the lack of black people in decision-making roles within sports organisations means there is little opportunity for them to ascend to senior and more influential roles that could promote their wider involvement and influence in sport. McLean, L reinforces the fact that the ethnic minorities do not take part in sport, compared with the national average. Supposedly, people from ethnic minorities are keen to give sports such as tennis a go, but they do not have access to facilities. Thus in order to ensure that tennis remains a popular sport and continues to grow it is essential that every local government looks to improve facilities in their area and encourage ethnic minorities. Every year, Wimbledon is broadcast on television and in its own right is one of the UK’s major sporting events. According to the Lawn Tennis Association, Sport England spent approximately  £18.7 million on tennis facilities, coaching and promotion and outreach in London in 2003. This perhaps demonstrates that tennis in the UK is in fact on the increase. What we must ensure is that we have the infrastructure in place to cope with larger numbers. The Lawn Tennis Association believes that the most immediate benefit from the Wimbledon Championships is the revenue generated by the event. The 2003 competition brought in  £25.8 million (net income) which was invested back into tennis initiatives nationally. However, in order to see tennis become more popular it is essential to promote all year round and eradicate the idea that it is a summer sport. There is of course little that the Lawn Tennis Association can do to change the weather but it should look to invest in indoor courts and floodlighting through its Club Vision programme and Indoor Tennis Initiative. In 2003, the Lawn Tennis Association committed  £2.28 million to facilities in London, 30 per cent of the organisations fund. Since 2001 it has invested over  £4.89 million in 16 major tennis projects in London. Further, Gabriel, D from the Commission for Racial Equality has reported that black people are very interested in tennis thus there is scope to increase the number of tennis players in the UK. In my opinion tennis is a growing sport. This is further emphasised by UK Sport (2001), which has explained how the management Board of the England and Wales Cricket Board (ECB) has decided to engage with Sport England and the Lawn Tennis Association in an informal consortium to seek planning permission for the redevelopment of facilities at the Bisham Abbey Sports Centre, enabling it to become a Centre of Excellence for both sports. This illustrates that organisations believe that tennis is a worthy investment for the future. Further, Since September 2004, construction has been underway on the Lawn Tennis Association’s new National Tennis Centre (NTC) in Roehampton. If tennis was showing signs of decline there would not be so many initiatives or campaigns running to improve facilities throughout the UK. The site will provide a single site of national focus for tennis in Great Britain, and will open in late 2006. The reasons for a National Tennis Centre according to the Lawn Tennis Association are that in 1999 an extensive review of the sport was undertaken and it arose that tennis has effectively turned into a social leisure activity for a few, rather than a competitive sport to be enjoyed by many millions. In all, the evidence points to a rise in popularity of the game tennis. There is still plenty of scope for growth and the introduction of more ethnic minorities to the sport. Bibliography The Cliff Richard Tennis Development Fund (2000) The History of Tennis. (Internet), Available at http://www.cliffrichardtennis.org/planet_tennis/history.htm, cited 30/11/05 Bray, A. (2005) Tennis in London. (Internet), Available at http://www.london.gov.uk/assembly/reports/culture/tennis.rtf, cited 30/11/05 The Lawn Tennis Association. (2005) Building our Tennis Nation. (Internet), Available at http://www.lta.org.uk/InsideTheLta/AboutTheLta/BuildingOurTennisNation.htm, cited 30/11/05 British Embassy. Sport – One of the best things in life. (Internet), Available at http://www.britishembassy.gov.uk/servlet/Front?pagename=OpenMarket/Xcelerate/ShowPagec=Pagecid=1065716130553, cited 30/11/05 Gabriel, D. Commission for Racial Equality (2005). Why black British tennis players are missing from Wimbledon. (Internet), Available at http://www.cre.gov.uk/Default.aspx.LocID-0hgnew070.RefLocID-0hg00k001.Lang-EN.htm, cited 30/11/05 UK Sport (2001) Cricket and Tennis seek Alliances. (Internet), Available at http://www.uksport.gov.uk/template.asp?id=376, cited 30/11/05 Tennis Life Magazine. Demographics. (Internet), Available at http://www.tennislifemagazine.com/advertising/advertising-demo.html, cited 01/12/05 McNamee, Dr (2001) Sporting Conduct: A survey of Sports spectators’ perceptions of the values and norms of selected professional sports. (Internet), Available at http://www.uksport.gov.uk/images/uploaded/sportingconduct.pdf, cited 01/12/05 McLean, L. Participation in Sport. (Internet), Available at http://news.bbc.co.uk/hi/english/static/in_depth/uk/2002/race/participation_in_sport.stm, cited 01/12/05

The Cfd Analysis Of Winglets Engineering Essay

The Cfd Analysis Of Winglets Engineering Essay In this interim report, I am going to talk about the topic of my project, aims of the project, tasks performed, project timeline, discussions and conclusions. The topic of my project is CFD ANALYSIS OF WINGLETS. When I decided to choose this project I had no idea about the winglets. Therefore, I have read a lot of about winglets. I needed to learn enough about them such as what they are, where they are used, how winglets work, why they are used in many aircrafts, how many types of winglets are there, which is the most used, winglets benefitsà ¢Ã¢â€š ¬Ã‚ ¦etc. These questions will be answered later. On section 2 aims and deliverables, I talk about what I could do in my project to be a brilliant project and what I have to do to achieve it. On section 3, I will attempt to explain what the winglets are, for that I post several images. Different types of winglets and their internal structure will be studied on the second and third point. On the next point, I talk about winglets dimensions and winglet airfoil. For that, an image is shown with a classic winglet design and three winglets airfoil are shown too. On point 3.5, winglets technology is explained. Finally, blended winglets (are the most popular winglets, as you can check later) features and benefits are explained. This is the section 3, analysis of tasks. A Gantt chart will be shown to check project timeline and progress to date. My interim report finishes with discussion and conclusions. 2. AIMS AND DELIVERABLES With my project, I will demonstrate winglets are tools that improve the aircrafts performance. For that, I will attempt to demonstrate winglets reduce the aerodynamic drag so fuel consumption goes down. I will analyze a wing with and without winglet and the creation of a vortex near at the wingtip could be checked. My knowledge  and skills are not very deep in fluent and gambit so I need to improve them. Thus, this improvement will also be an important objective. Three winglets airfoil will be analyzed in Gambit and Fluent and their results will be discussed with my supervisor. These winglets airfoil are shown on section 3.4.2. 3. ANALYSIS OF TASKS 3.1 WINGLET DEFINITION Winglets are vertical extensions of wingtips that improve an aircrafts fuel efficiency and cruising range. Designed as small airfoils, winglets reduced the aerodynamic drag associated with vortices that develop at the wingtips as the airplane moves through the air. By reducing wingtip drag, fuel consumption goes down and range is extended. Aircraft of all types and sizes are flying with winglets. From single-seat hang gliders and ultralights to global jumbo jets. Some aircraft are designed and manufactured with sleek upturned winglets that blend smoothly into the outer wing sections. The concept of winglets originated with a British aerodynamist in the late 1800s, but the idea remained on the drawing board until rekindled in the early 1970s by Dr. Richard Whitcomb when the price of aviation fuel increased. Fig.3.1.1: Vortex wingtip with and without winglet. Winglets reduce wingtip vortices, the twin tornados formed by the difference between the pressure on the upper surface of an airplanes wing and that on the lower surface. High pressure on the lower surface creates a natural airflow that makes its way to the wingtip and curls around it. Since the 1970s, when the price of aviation fuel began spiralling upward, airlines and aircraft manufactures have looked at many ways to improve the operating efficiency of their aircraft. Winglets have become one of the industrys most visible fuel saving technologies and their use continues to expand. Their main functions are: improved wing efficiency translates to more payload, reduced fuel consumption (about 4% in many flights when the distance to crossing is more than 1800 Km.), and a longer cruising range that can allow an air carrier to expand routes and destinations. The figures, reproduced below, are showing two images about winglets. Fig.3.1.2: The figure reproduced above shows winglets. Fig.3.1.3: Winglets in cars. With winglets aerodynamic drag goes down, so these components are often used in car industry. Winglets are used in cars of high range or even in formula 1. 3.2 TYPES OF WINGLETS In general any wingtips that not end the wing simply horizontally are considered as some kind of a winglet. Even though in strictly technical terms Wingtip Fences are not real extensions of the wing, and Raked Wingtips do not have a vertical part, they are still widely considered as winglet variants. We can distinguish three types of winglets: wingtip fences, blended winglets and raked wingtips. The differents types of winglets are explained showing  various  images  and commenting on  the  aircraft  in  which  they are  used. 3.2.1 WINGTIP FENCE They are a special variant of winglets that extend both upward and downward from the tip of the wing. Preferred by European plane-maker Airbus, it is featured on their full product range (except the A330/340 family and the future A350). The Airbus A300 was actually the first jet airliner to feature this kind of solution by default, but it was a very small version of the tool. Provided that most of the Airbus planes (including all A320 family jets) feature such wingtip fences, this may be the most seen and most produced winglet type. Even the new Airbus A380 double-decker features wingtip fences. Fig.3.2.1.1: Airbus Winglets as seen from the outsider. Fig.3.2.2.2: Airbus Winglets as seen from onboard. 3.2.2 BLENDED WINGLETS They are knowing as the real Winglets. They are the most popular winglet type, leveraged by Airbus, Boeing, Embraer and Bombardier but also by Russian Tupolev and Iljushin. Blended winglets were first introduced on the McDonnel Douglas MD-11 aircraft in 1990 with launch customer Finnair (it also features a smaller winglet at the bottom side of the wing). In contrast to Airbus who applies the wingtip fences by default on most of their aircraft (and the winglets on the A330/340 family),  blended winglets are considered by Boeing for example as an optional extra feature on their products, except for the Boeing 747-400. For some of the older Boeing jets (737 and 757) such blended winglets have been offered as an aftermarket retrofit, these are the newer, tall designs and do not connect to the tip of the wing with a sharp angle, but with a curve instead. These winglets are popular among airlines that fly these aircraft on medium/long haul routes as most of the real fuel savings material ize while cruising. Longer flights  mean longer cruising, thus larger fuel savings. And they also server as marketing surface for airline logos or web addresses usually. 141 ship sets have been pre-sold  already as the forecasted fuel avings  range  around  4%-6% for medium/long-range flights.  Airbus earlier tested similar blended winglets designed by Winglet Technology for the  A320  series, but determined that their benefits did not warrant further development and they stayed with the wingtip fences instead.  Aviation Partners Boeing  claims that winglets on 737s and 757s have saved a collective 1.2 billion gal. of fuel since they were introduced and 11.5 million tonnes of CO2 while reducing those types noise footprint by 6.5%.  It has sold winglets to 140 airlines and 95% of all 737NGs are fitted with them. Fig.3.2.2.1: Blended Winglets on Several Aircraft Types. 3.2.3 RAKED WINGTIPS They are the most recent winglet variants (they are probably better classified as special wings),  where the tip of the wing has a higher degree of sweep than the rest of the wing. They are widely referred to as winglets, but they are better described as  integrated wingtip extensions as they are (horizontal) additions to the existing wing, rather than the previously described (near) vertical solutions. The stated purpose of this additional feature is to improve  fuel economy, climb performance and to shorten take off field length. It does this in much the same way  as traditional winglets do. In testing by Boeing and NASA, raked wingtips have been shown to reduce drag by as much as 5.5%, as opposed to improvements of 3.5% to 4.5% from conventional winglets. Airliners to use raked wingtips: Boeing 747-8, Boeing 767-400ER, Boeing 777 (-200LR; -300ER; and freighter versions) plus the new Boeing 787 Dreamliner and the Airbus A350.  The 747-8, the 787 and the A350 will have spe cial, new kind of wings, which do not have a separate winglet, but have raked,  and  blended wingtips integrated without a sharp angle between the wing and the winglet. Fig.3.2.3.1: Raked Wingtips on the new Boeing 787 and Airbus A350. 3.2.4 WING VORTEX ELIMINATOR This is a special type of winglet. A type exists of winglet that is capable of neutralizing the vortex, this winglet is named Wing Vortex Eliminator, and consists of a pipe that canalizes the air mass that happens for the top of the wing, redirecting and avoiding that the air masses of the lower surface and upper surface come together of turbulent form. Fig.3.2.4.1: Wing vortex Eliminator. The following figure shows a summary with the types of winglets and different aircrafts where they are used. Fig.3.2.1: Types of winglets. 3.3 INTERNAL STRUCTURE OF A WINGLET Fig.3.3.1: Winglet structure. The winglets are aerodynamic surfaces, with an inner structure usually two beams (they are horizontal beams that cover the wings from the insert to the end), a pair of ribs (beams perpendicular to the previous ones to stiffen the structure), and two cloths or outer flat plates that bear the way out. Depending on the type of aircraft or manufacturer, these structures are half-metal or half metal composite material. Are embedded in the wing tip, integrating in their structure, so that only removed if a problem is detected or corrosion. 3.4 WINGLETS DIMENSIONS AND WINGLET AIRFOIL 3.4.1 DIMENSIONS When I have to built winglets for CFD analysis these dimensions will not be enough. I do not include more images because they are very big. I will need to check websites where I can see general dimensions of an aircraft such as Boeings or Airbus websites. Fig.3.4.1.1: Classic winglet design. 3.4.2 WINGLET AIRFOIL The winglet airfoil must be design with the following criteria in mind: * To minimize drag at low CL conditions.   * To design the winglet airfoil to be tolerant of low Re.   * To maximize tolerance to negative alpha. The images, reproduced below, show several winglets airfoil. Fig.3.4.2.1: winglet airfoil PSU-90-125WL. Fig.3.4.2.2: winglet airfoil E197. Fig.3.4.2.3: winglet airfoil MH 201. These winglets airfoil will be used in CFD analysis. 3.5 WINGLETS TECHNOLOGY Total pressure of an incompressible fluid is the sum of static and dynamic pressure. The laws of kinetic energy govern dynamic pressure. The difference in air pressure between the lower and upper surfaces of a wing causes the air to escape around the wingtip, which reduces the available lift or the aerodynamic drag increases. The motion of the air rushing around the wingtip causes a vortex to form near the wingtip. The tip vortices cause upwash and downwash air currents that alter the direction of the free stream flow around the wing. Fig.3.5.1: Vortex at the wingtip. When  an  air mass  is crossed  by  a  wing  that  air  mass  is  separated  into  two  streams: a stream  passes  through  the bottom  of the  wing and  the  other  stream  passes through  the top  of the  wing.  Both  meet at  the  trailing edge.  However, in  the wing tip  the same phenomenon,  but  unlike  the  previous  two  air flows  converge  before reaching  the  trailing edge  creating  a turbulence  so-called  vortex.   A vortex is created near the wingtip. Thus, it is necessary put a barrier at the wingtip. This is the concept of winglets. Winglet attracted to him the vortex and it is deflected far over the wing. Therefore, the aerodynamic drag is reduced. The winglet has a tip, just like a wing, so it also produces a tip vortex, albeit a much weaker one. The winglets tip vortex is located far above the airflow over the wing, thus it has a little influence on the airflow over the main wing. They look like vortex diffusers. The installation of well-designed winglets can improve the performance of an aircraft, however, the following aspects are critical: 1) The design must be strongly customized to each new configuration; 2) Winglets introduce additional weight; 3) They increase the wing root bending moment; 4) Efficiency is proportional to the lift coefficient; 5) They can alter the aerodynamics in critical regions (ailerons); 6) Winglets are expensive. 3.6 FEATURES AND BENEFITS 3.6.1 REDUCED ENGINE MAINTENANCE COSTS Better climb performance also allows lower thrust settings, thus extending engine life and reducing maintenance costs. REDUCING THRUST WILL: Slow EGT deterioration, which prolongs on-wing life between engine shop visits. Reduce fuel flow deterioration, which results in lower fuel burn. Lower maintenance costs by increasing time between shop visits (longer on-wing life). Takeoff thrust typically reduced by 3%. Cruise thrust typically reduced by 4%. Graphic 3.6.1.1 3.6.2 LOWER BLOCK FUEL Winglets lower drag and improve aerodynamic efficiency, thus reducing fuel burn. Depending on the missions you fly, blended winglets can improve cruise fuel mileage up to 6 percent, especially important during a time of rising fuel prices. They are saving a minimum of 4% on fuel and up to 6% on our longer flights. FUEL SAVINGS FOR CONVERTED FLEET As of mid-October 2006, Aviation Partners and Aviation Partners Boeing have equipped over  1,400 aircraft with Blended Winglets. They conservatively estimate that these aircraft are saving: 146,550,000 gallons per year. 401,507 gallons per day. 16,729 gallons per hour. 279 gallons per minute. 4.6 gallons per second. POTENTIAL ANNUAL FUEL SAVINGS PER AIRPLANE 737-700 Up to 110,000 gallons 737-800 Up to 130,000 gallons 737-900 Up to 150,000 gallons 737-300 Up to 100,000 gallons 757-200 Up to 300,000 gallons 767-300ER (PD Study) Up to 500,000 gallons Table 3.6.2.1: this table shows fuel saved in Boeing ´s airplane. 3.6.3 HIGHER INITIAL OPTIMAL CRUISE ALTITUDES Winglet equipped airplanes can achieve higher operational altitudes than the baseline non-winglet equipped airplane. This results in the following: Winglet equipped airplanes can achieve higher initial altitudes eliminating the requirement for initial level-off altitudes. Winglet equipped airplanes can achieve approximately 1,200 ft higher optimal altitudes than non-winglet equipped airplanes. Graphic 3.6.3.1 3.6.4 PERMANENT FUEL PRICE HEDGE With uncertainty in fuel supplies and the continuing increase in demand, the potential for higher fuel prices cannot be ignored. Consider the average customer for the following: Average Yearly Fuel Savings (gallons per year) Additional Savings for a $0.10 Increase in Price per Gallon 737-700 Up to 110,000 gallons Up to $11,000 per year 737-800 Up to 130,000 gallons Up to $13,000 per year 737-900 Up to 150,000 gallons Up to $15,000 per year 737-300 Up to 100,000 gallons Up to $10,000 per year 757-200 Up to 300,000 gallons Up to $30,000 per year 767-300ER (PD Study) Up to 500,000 gallons Up to $50,000 per year Table 3.6.4.1 3.6.5 INCREASED PAYLOAD / RANGE CAPACITY The addition of Aviation Partners Blended Winglets has demonstrated drag reduction in the 5 to 7% range that measurably increases range and fuel efficiency. In addition, the Blended Winglets allow commercial aircraft to take off from higher, hotter airports with increased payload. This enables you to fly farther nonstops or to complete shorter missions with greater payloads and fuel reserves. 3.6.6 ENVIRONMENTALLY FRIENDLY Winglets offer the opportunity not only to improve an airplanes operation performance but also its environmental performance. Airport Noise Levels can be dramatically affected with the installation of Winglets: Noise-affected area on takeoff reduced by 6.5 %. Take-off and approach certified noise levels are lowered. Emissions: Lower fuel burn also equates to reduced emissions. Up to a 6% reduction in CO2 and as much as a 8% reduction in NOx is possible. 3.6.7 IMPROVED TAKEOFF PERFORMANCE By allowing a steeper climb, winglets pay off in better takeoff performance, especially from obstacle-limited, high, hot, weight-limited, and/or noise-restricted airports. Performance Improved climb gradients increase 737-800 allowable takeoff weight (TOW). SOME EXAMPLES INCLUDE: Chicago-Midway: ~1,600 lb additional TOW. Lanzarote (Canary Islands): ~3,500 lb additional TOW. Albuquerque, Denver, and Salt Lake City: ~4,400 lb additional TOW. 4. PROJECT TIMELINE With the Gantt chart, you can see the tasks done to date and the future tasks. I will try to follow it and I hope to finish my project on April. As you can see, on the first weeks of my project I have been finding out information about winglets. The first two weeks, I answered two questions; what are the winglets? and what are their main function?. About tenth of November, I started to collect images of winglets and began to understand winglets technology. The following week, winglet design was studied. From my presentation, I made these tasks; airfoil winglets, types of winglets and features and benefits. From now, I have to do CFD analysis of winglets. I will start in 2-D with winglet airfoil and will finish in 3-D. Winglet airfoil will be imported into a data file to a gambit where the mesh geometry and boundary types will be created. Finally, a file .msh will be created in gambit and it will be exported to fluent where the winglet airfoil will be analyzed. The procedure is the same in 3-D, however the geometry of the aircraft will be set up in Solid Edge or Catia V5 and it will be exported to gambit. 5. DISCUSSION AND CONCLUSIONS As  you have  witnessed in  this  interim  report  the  winglets  improve the  performance of  an aircraft  by reducing  the  aerodynamic  drag  and therefore the  fuel  consumption decreases. However,  when  designing  winglets  we  should  take into  account  aspects  such as they are expensive or they increase the wing root bending moment. There are also  people who think  the  winglets  are  unnecessary and  break  up  the aesthetic  of the plane. There are several types of winglets and the blended winglet is the most popular winglet type. Features and benefits of blended winglet have been discussed (http://www.aviationpartnersboeing.com/index.html). In  these  first  few weeks of  work I have  tried to  to collect  enough information about winglets  and I  reported  about  how they work, because  they  break  the vortex  generated at  the  wingtip  vortex  and how it  is generated. I am  looking forward  to start my analysis with fluent and gambit, but my limited knowledge in CFD, stopped me. I feel I am ready to start working with fluent and gambit since these programs have been explained in class successfully.

Drug Legalization :: essays research papers

Just say no? This is not exactly the philosophy that the vast majority of the United States population tends to follow. Drugs have become a routine aspect of everyday life in the United States. Neither a gigantic metropolis nor a minute town have gone without feeling the everlasting effects of drugs. Drug use has always posed a major dilemma for America to overcome. The banning of illegal drugs takes many back to the days of the Prohibition problems involving the banishment of alcohol. Prohibition obviously did not work in the 1920’s, and some modern day people feel that making drugs legal would solve the constantly rising drug problem. In his article Facing up to Drugs: Is Legalization the Solution?, Pete Hamill presents both sides of the argument very thoroughly. Using tremendous techniques in both writing and in major points, the author persuades the reader to give a great deal of consideration to the author’s belief that legalization is the answer to America’ s drug problem. In delivering his points to the reader, Hamill effectively makes good use of internal structure. Initially, the point of view utilized in this article exhibits an interesting way that the reader can personalize himself with the article. The constant use of â€Å"I† in the article lets the reader know that the author has had first hand experience with the drug issue. The first person point of view also reinforces the fact that this article is completely based on the ideas and beliefs of Hamill. In addition, playing a key role in this article, the audience remains convinced via the effective techniques in writing. In general, this article reaches out to everyone in the United States, and possibly the rest of the world. However, this article targets powerful individuals, and those in the government who can make an impact on the drug world. This illustrates the whit of Hamill in that he discreetly makes a statement to high ranking officials. Most importantly, the tone in which the author reveals with dignity gives a sense of truthfulness to the reader. The author overall writes seriously, but with a touch of sarcasm here and there. Adding to the seriousness, the author’s realistic approach to the situation on drugs tells the reader that the author means every last bit of what he is saying. Although numerous internal writing techniques remain evident, some of the major points that Hamill illustrates in his article prove very effective.

Cambridge :: essays research papers

England is famous for its educational institutes. It has some of the most famous universities of the world like Oxford, Cambridge and London universities. The city of Cambridge is in the county of Cambridgeshire and is famous because it is the home of Cambridge University, one of the oldest and most prestigious universities of the world.   Ã‚  Ã‚  Ã‚  Ã‚  The Cambridge City occupies an area of 16 square miles. It is 50 miles north of London and stands on the East Bank of the River Cam, and was originally a place where the river was crossed. Other than being the home of Cambridge University, Cambridge City itself is a very lively city. It provides a lot of entertainment such as Ballet, Opera, Drama, Music, and Film. The river is use mostly for pleasure of boating and punting. The Fitzwilliam Museum, the University Museum of Archaeology, and the University Museum of the Zoology are among the best of all museums in Europe. Foundation of Cambridge   Ã‚  Ã‚  Ã‚  Ã‚  The foundation of Cambridge goes back to 11th century when Norman’s built a castle at River Cam. During Romans time, a small town situated just north of river in the Castle Hill area. The town was called Granata. Later on during the Saxon period, it was known as Grantabridge, which means Swampy River Bridge. The name later became Cantabridge and then by 14th century, Cambridge. Foundation of the University Of Cambridge  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The University of Cambridge was establish by religious groups like Franciscans and Dominicans in the early 12th century students from the Oxford University and Paris University left to study in Cambridge in the 13th century. The origin of the college is trace to the association of the students, distinctive form of religious affiliated groups, who began to reside in independent hostels, or halls. Later on some tension developed between the town people and students known as â€Å"town and gown† conflict. This conflict led to the establishment of the first college, Peterhouse in 1284 by Bishop of Ely. In 1318, Pope John XXII issued a bull recognizing Cambridge as a â€Å"Stadium Generale†, or a place of study; that is a University. The University Of Cambridge From Past To Present   Ã‚  Ã‚  Ã‚  Ã‚  The university was basically established to study for religious purposes. It was one of the important centers of Protestant Reformation in the 16th century. Some of the famous religious reformers like William Tyndale, Hugh Latimer and Thomas Cranmer were graduates of Cambridge.

Literature Review †Business Schools Role in Society Essay

Introduction Since 2007, the people of this planet have been living on 150 percent of its natural resource capacity (WWF, 2010). Increase in consumption does not show any signs of slowing down, as a consequence of emerging third world countries. The role that business schools play in this situation and its importance cannot be understated (Financial Times, 2010). In order to save this planet, we need to create a sustainable business environment, where corporations put ethics and social responsibility in front of profits. We need to switch the focus of all businesses from shareholders to stakeholders. Can this actually be taught? Or do governments need to legislate such actions? This topic is especially interesting because of the weight of our future that lies within this. If we do not change the way we teach students about core values of our society, the future of our planet may become very undesirable. These sources were acquired mainly from the EUR sEURch engine, as well as reading several articles from global news agencies in order to grasp a certain overview of this topic. * * * Literature Investigation * Addressing Concerns Raised by Critics of Business Schools by Teaching Multiple Approaches to Management (Dyck, B et al. 2011) 0 This article is a study about two ways of teaching management at classroom level. The article mentions concerns from other researchers about the way management is being taught in today’s universities. The authors argue that today’s students have a materialistic-individualistic point of view during their studies, and that these characteristics are consolidated during their time in the business study. These arguments are supported by an experiment. The authors indicate that there is flaws in the way business schools teach, and therefore actions should be taken. Others reject this and say management is an objective science. * This article might help to understand how business schools can change in order to make students more focused on stakeholders and ethics than shareholder profits. The article was published in a journal called Business and Society Review. It holds many references, where three of them are from Harvard Business Review. It was published 2011, therefore its currency cannot be questioned. Arguments are supported by an experiment. However, only one experiment was conducted which included a relatively small sample. The role of business schools in society (Cornuel, E 2005) The main subject of this article is very closely related to arguments stated in the introduction. It underlines the important role that business schools play to raise awareness of corporate social responsibility. It briefly mentions the need of humbleness in today’s business schools. Published in The Journal of Management Development in 2005, the importance and relevance of this article has become more of a current interest after it was published. Although the arguments are logical, this source does not provide sufficient support for its arguments. However, it does discuss interesting points and views within the subject. The author is Eric Cornuel, an Affiliate Professor at HEC, and Director General & CEO of EFMD. The non-profit turn and its challenges for business schools (Cornuel, E & Kletz, P 2011) Here, the researchers describe the challenges that business schools are facing today. Aiming towards the increase in demand for managers with an education in non-profit organizational management. The increase in large foundations (Bill & Melinda Gates Foundation for example) is supposedly one of these demand shifters. The recent financial crisis is also argued to be one of the reasons for the movement towards education for non-profit and sustainability management at top business schools. There are two different models in how to change the curriculum in order to fill this need. The Double Standard Model, which argues that non-profit organizations should be managed differently than ordinary businesses, while the Business-Driven Model argues the opposite. Same author as in the previous source, Eric Cornuel, together with Pierre Kletz, Mandel Leadership Institution, Jerusalem, Israel. This research paper was published in the Journal of Management Development in 2011. This source gives meaningful insights to how and why business schools should make changes in their curriculum. Strategy & Society: The Link Between Competitive Advantage and Corporate Social Responsibility (Porter, M & Kramer, M R 2006) This article was published in the Harvard Business Review in 2006. It is about how corporations can benefit from corporate social responsibility, instead of seeing it solely as a cost. One of the two authors is Michael Porter of Harvard Business School, one of the world’s most famous economists. This source is highly reliable because of two reasons. 1. Reputation of the author. 2. For the fact that it was published in one of the world’s most prestigious journals. It provides useful information for my future arguments, when it comes down to what business schools and businesses can gain from increasing CSR, and thereby improving global sustainability. Conclusion These articles all have one common argument. Business schools have to change. The disagreements lie in how this change should be executed, and what result that is to be expected from it (Financial Times, 2008). They all agree that business schools have a major impact on society, and therefore a great responsibility. Most researchers focus on how corporations must change, consequently leading to a change in demand for young managers with special skills in that area. Hence provoking the change of the business schools curriculum. This could be seen as delegating the responsibility of change to those corporations. As shown in the recent financial crisis, greed can make top executives act unethically, with no sense of corporate social responsibility. Should corporate social responsibility be legislated in order to achieve global sustainability? What role do business schools play in this? How can business schools act to ensure a positive future for our planet? Bibliography WWF 2010. Human demand outstrips nature’s supply, viewed 14 April 2012, Financial Times, 2010. Schools ignore sustainability revolution, viewed 17 April 2012, Dyck, B et al., 2011, ‘Addressing Concerns Raised by Critics of Business Schools by Teaching Multiple Approaches to Management’, Business and Society Review, Volume 116, Issue 1, pp. 1 – 27, viewed 17 April 2012, retrieved from Wiley Online Library database. Cornuel, E 2005, ‘Role of Business Schools in Society’, The Journal of Management Development, Volume 24, Issue 9, p. 819, viewed at 17 April 2012, retrieved from ABI/INFORM Complete database. Cornuel, E & Kletz, P 2011, ‘The non-profit turn and its challenges for business schools’ Journal of Management Development, Volume 30, Issue 5, pp. 483 – 491, viewed at 17 April 2012, retrieved from ABI/INFORM Complete database. Porter, M & Kramer, M R 2006 ‘Strategy & Society: The Link Between Competitive Advantage and Corporate Social Responsibility’, Harvard business review, Volume 84, Issue 12, p. 78, viewed at 17 April 2012, retrieved from Business Source Premier database. Financial Times, 2008. The importance of sustainability, viewed 16 April 2012, Self Reflection I approached the writing of this essay by and initial review if my previously submitted work, in order to grasp the full context, but also to see where I wanted to go and remind myself of the opinions I had while writing. I mostly free wrote for quite some time, and then later putting it all together with more approvable sentences in an academic sense. My biggest struggle was to get all the sources together to create some sort of an overview of the topic, since many of the articles were devoted to certain specific topics. I (hopefully) overcame this by reading a lot of different sources, and making connections to my own topic. I learned that starting an essay by free writing is the best approach for me personally, although a lot of time has to be dedicated to editing in the end, especially in the sense of making it all stick together as a whole piece. *

Customized Learning Theory Essay

Educational techniques use up been salubrious-nigh for many centuries. Through the centuries, t each(prenominal)ing techniques memorise non changed. However, many methods film emerged which has been defined as informational scheme. Students have many contrastive requireing styles that assist them go through. Teachers must see to it how to teach to let in each of the acquirement styles so each pupil learns what they look at to feel. Teaching disciples with attention deficit hyperactivity disease (ADHD) ro utilize be very tight to teach. These school kidskins fatality to be active in what they ar doing and what they are ask. use the kinaesthetic acquire style en perpetrate avail tremendously when article of belief a fry with ADHD. erudition disabilities are paradoxs that affect the mavens faculty to receive, process, analyze, or throw in information. These problems end blade it difficult for a pupil to learn as speedily as person who is non mo ved(p) by acquirement disabilities. Certain kinds of breeding disabilities fire interfere with a psyches ability to cin one casentrate or focus and sack up ca social occasion someones mind to wander to a fault much. Other larn disabilities can scram it difficult for a assimilator to read, redeem, spell, or solve math problems.Research is be conducted daily to be equal to construe which learning theories build for which bookman. Some scholars learn break in by listening, some by doing and some by breaking. Although, teaching can be dated hold to the bible, Pr all overbs 42 states I give you operose learning, so do not depopulate my teaching (Holy Bible, NIV). Romans 127 states that if it is serving, past serve if it is teaching, soce teach (Holy Bible, NIV). No matter what a instructor teaches, as long as each student dies what they deserve expose of the teaching is the solo liaison that matters. encyclopaedism Theory and its splendor Every instructor h as his or her suffer learning theory. Not every theory is the equal. One of the best make loven learning theories in go for today is the Piagets theory (Slavin, 2012). Piaget believed that there were four factors that hold out to a nippers developing. Children lend oneself aids and begin to attend how things work which dish ups the child learn how to do things for themselves. an in the buff(prenominal)(prenominal) factor is that children learn from socializing with early(a) children their age. This gives the child an opportunity to view separate childrens behaviors and learn from each behavior.The child will then be able to develop their stimulate patterns and personality. From there, the child can nark their receive finalitys and find out what works best for them. Culture plays a big check in ship canal that affect learning theories. Vygotsky thought of the coiffure of education as a offset rather than a result of the development of cognitive and learning skills . Many bulk before Vygotsky believed that people possessed the meaty learning ability however, it just unavoidablenessful to be coaxed out. Adolescence is one of the most move clips for a clean Christian. correspond to Hosseini, Elias, Krauss, & Aishah (2010), adolescence is a point in quantify when an individual makes a choice in their future education, any major sustenance roles, any relationships, and where a child establishes toward long-term goal to work toward to. This proves that it is imperative of having Christian principles of morality integrated into the school systems. verbal description of an Effective Teacher and Learning surround universe an trenchant instructor takes a lot of determination, understand and commitment and too considered to be an intentional teacher.When a teacher focuses too much of his or her reading on one area, other managemental areas could drop. Slavin (2012) states that teaching involves planning and preparation, and the agents which make a good teacher are decision making, reflection, application of education look into and self- noesis and self-regulation. Teachers need to be highly suffice harmonize to federal law. The problem was that a controvert push of the requirement of having highly capable teacher on recruitment and remembering of personnel in rural areas was feared. preeminent educators in education and picky education have argued that the requirement may decline the already significant regionicular shortages and contriteness rate in rural especial(a) education. Another problem that was brought up was the represent to have highly qualified teachers and no extra compensation. Administrators fear that they might not be able to recruit special education teachers who meet the highly qualified standard. This legislation has made an impact on the rural areas of public and private schools.If the standards are set high, then individuals who would want to be teachers would see education as n ot as attractive as other career options (Courtade et. al. , 2010, p. 10). Everybody knows that there are no two children who learn at the aforementioned(prenominal) pace but and an trenchant teacher would understand this. An effective teacher would use different learning styles to champion educate each child. Direct instruction and setting objectives are authorised in the schoolroom. Being able to translate chairional instruction manual clearly and concisely is imperative.An effective teacher wants to make sure the student can understand what is universe taught which makes the variation between good and great learning. Being able to effectively slant educational stuff would allow the students to choke self- assured with his or her ability to learn what is being taught. According to Slavin (2012), poor delivery of lesson plans can have a negatively charged impact on a students mental set. When a teacher has a good lesson delivery, it allows the students to become mor e confident however, it is necessary that the lesson delivery be given utilize various delivery methods.During classroom instructions, a student does not only need ample time to learn new material, the student need to reexamine old material that was already taught. Having the time to review and learn new material shows the students how the old and new material goes in concert and instills the importance of all the material. Homework is a part of a lesson plan that is passing important. Homework was once thought to be essential to learning and should be mandatory. It was once thought that homework was important and can further a students education more than a student who did not complete the homework assignments.This was contradicted when research was conducted when students were allowed to choose whether or not they wanted to do homework. Results showed that the free radical who did not do the homework outperformed the students who did the mandatory homework (Gutarts & Baines (2010). applied science has become a big part in education. engine room has taken over the ranks for textbooks, emails, information, and paper. Several counties in Virginia have been using iPads and laptops instead of textbooks (Reid, 2011).Digital technology holds terrific potential for transforming instruction (Reid, 2011). The introduction of new technology into the classroom is an important component to help foster a learning environment that will encourage problem-solving and critical look ating (Reid, 2011). However, if a teacher chooses to use any form of technology in the classroom, the teacher inescapably to be healthy educated with technology. Some people would think that if a teacher was illiterate when it comes to computers, then why teach with them or use computers in a classroom.A teacher may not need to know the ins and outs of technology but he or she must know what websites are trusted, how to breakers the internet, send out emails, set up blackboards, and u se whiteboards (which can display what is on the computer onto the wall or blackboard). Technology has been very helpful when it comes to distance learning. ramble learning has helped many adults go back to college to get a degree when his or her life does not allow them to go to an actual classroom. Individuals with reading disabilities tend to become overwhelmed with reading and other activities during school.A child who cannot read well and is in half authority school will not be able to take proper notes because he or she does not know how to write well either. In one study, a teacher used an iPad as a tool to help a fifth grade struggling reader with ADHD. The use of the iPad helped the student focus attention, and the iPad also helped the student become more metacognitive in reading. Using the iPad showed an increase of one years growth in a sextette week period using pre- and post-assessments (McClanahan, Williams, Kennedy, & Tate, 2012).The student also gained in confid ence and reason of being in control of his learning. art object generalizations to other struggling readers with Attention shortfall Hyperactivity Disorder cannot be made, the success this student experienced suggests that the use of this device is expense serious consideration and research in similar contexts (McClanahan, et. al. , 2012). Learning Characteristics Modalities and major power free radicaling Learning modalities are important when it comes to learning and teaching. The three different fibres of modalities include, optic, auditive, and kinesthetic.According to Anderson (n. d. ), learning modalities are the sensory channels or pathways through which individuals give, receive, and store information. Perception, memory, and sensation include the notion of modality. Approximately 25-30% of students are visual learners (Anderson, n. d. ). Visual learners are those who learn by seeing (Anderson, n. d. ). Approximately 25-30% of students are auditive learners (Anders on, n. d. ). Auditory learners are those who must hear what he or she hears to very understand it. Approximately 15% of students are tactual or kinesthetic learners (Anderson, n. . ). Tactile or kinesthetic learners need to feel and edge and get a better understanding if movement is involved. However, students can have miscellaneous modalities which include visual and auditory, visual and kinesthetic, and auditory and kinesthetic. There are about 25-30% of students who have mixed modalities (Anderson, n. d. ). Learning modalities are important but it is not the only thing that helps the students. Teachers need to be prepared in their subject and need to be intentional in the area they are teaching. salutary because a teacher is knowledgeable, does not make them an intentional teacher and does not make them knowledgeable in writing lesson plans. If a teacher does not know how to deliver the knowledge to the students, the students are not deprivation to learn as much as they shoul d. When a teacher makes a lesson plan, it helps the teacher to be prepared and helps the teacher know how to convey much needed knowledge to the students. The concept of ability grouping goes on with learning modalities. Ability grouping allows students to group together found on their ability to learn.Ability grouping allows students of higher(prenominal) aim to be grouped with high achieving students. Ability grouping also allows students of lower take to be grouped with lower achieving students. This type of grouping makes the assumption that the teacher will be able to teach the students based on the same direct. This causes a problem because it can cause the lower level students to fall further being the higher level students because they are not taught the same things and the same ways. Personal ReflectionWhen conducting the Learning Styles Profile on myself, it made me certified of my learning styles which is that I am a more of a visual learner than anything but I feel that I am more of a kinesthetic learner so I would single out myself as having mixed modalities. Just honoring something being done would not stop my attention but if I watched something being done while I was doing it, then I would have a better understanding. I would use this as part of my theory because an effective teacher has to have something for everyone.An effective teacher would have instructions for the auditory, visual and kinesthetic students so that each student can learn his or her own way. When conducting the Philosophical Methodology of Learning Profile, it showed that I scored highest and I have fast feeling in progressivist, and traditionalist methodology. My lowest score was actually a negative score and that was in socialist methodology. Inasmuch as I am an extreme progressivist, not all of it is true. I believe that everything has to have a point and to be proved but that does not mean that I deny the existence of God.I really believe that in the progress ive musical mode the teacher becomes the facilitator or the director of learning, while the student becomes the center of focus as an individual. I believe that school revolves around the children. I believe that if a teacher looks at a class as a whole and not individuals, the individuals who need help will not get it. A child with special needs slips through the cracks all the time, and in my opinion, that is not acceptable. The supervisor of learning can direct the learning from different perspectives ultimately considering the needs of the individual.An experience centered approach stems from this philosophic methodology using projects, cooperative group activities, and critical thinking and problem solving, decision-making skills. acquire children to work together as well as separately will help the children get ideas off of other students. This way, the student will know if they need extra help in a current area and can ask for help when needed. Conclusion separately chil d learns differently. Each teacher has to have his or her own theory on what would work in his or her classroom. Schools are for learning and teaching promotes learning, but learning also takes place through experience and individual study (Van Brummelen, 2009, p. 13). A teacher must trust in the Lord with all your titty and lean not on your own understanding (Proverbs 35). Inasmuch as educational theories have been around for centuries, times change, the way that teachers educate students will change, and the way children learn will change. Teachers must adapt to the raw Age which includes many forms of technology and new learning theories.