Essay on Foster Parenting in Nebraska The Victims...

Having previously been a foster parent here in Nebraska, I knew immediately where I wanted get my information for this Victims Advocate Project. Having worked directly with the Child Advocacy Center in Lincoln with some of my former foster children, I was happy to get into contact with its executive director, Lynn Ayers. Lynn has been working in victims advocacy, particularly as a children and family advocate for over 36 years, and has a wealth of knowledge on the subject. In her time in this field, she has seen a variety of cases and was more than happy to respond to my request for an interview via e-mail correspondence. The Child Advocacy Center is located in Lincoln, Nebraska, and is a non-profit organization providing a safe,†¦show more content†¦The Child Advocacy Center also helps with gaining protection orders, writing victims impact statements, and filling out Crime Victim Compensation applications. Victims and their families are also referred to a variety of ser vices in the community such as food and legal assistance, emergency housing, and counseling. The center has therapists from the University of Nebraska Psychology Department Project SAFE and Lutheran Family Services available on-site for all victims. With over three decades of experience as a victims advocate specializing in minor children and their non-offending parents, Lynn has helped lead a great number of children and families toward healing and justice. She states that the job is very demanding and can be draining. She states, Its sometimes difficult to walk out the door and leave the job at work. You think about a child or a situation and worry, are they okay? Lynn said that she always wanted to do her very best at her job, but also had to remind herself that she had her own family and children at home that she needed to be there for. She stressed the importance of finding a good balance of both and identifying and maintaining a healthy support system outside of work. In her work, Lynn Ayers has witnessed the first-hand effects of child sexual abuse. She stated that the most difficult part of her job has been hearing firsthand the abuse suffered byShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesSingapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services: Ashley Santora Acquisitions Editor: Brian Mickelson Editorial Project Manager: Sarah Holle Editorial Assistant: Ashlee Bradbury VP Director of Marketing: Patrice Lumumba Jones Senior Marketing Manager: Nikki Ayana Jones Senior Managing Editor: Judy Leale Production Project Manager: Becca Groves Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Senior Art Director: Janet Slowik Art

The Role of Climate Change on Our Nation’s Infrastructure System Free Essays

string(66) " swerve our oil use, co2 emanations, and increase productiveness\." The Role of Climate Change on Our Nation’s Infrastructure System Introduction: Infrastructure plays a critical function in everybody’s day-to-day life, but most people don’t recognize merely how extended that function truly is. Whether it’s going from one topographic point to another, utilizing power, imbibing tap H2O, or blushing a lavatory substructure helps us populate our lives to the criterion that we have become used to and maintain our economic system traveling. There are many factors that need to be considered when measuring the current and future province of substructure wellness. We will write a custom essay sample on The Role of Climate Change on Our Nation’s Infrastructure System or any similar topic only for you Order Now One factor is the consequence of a altering clime, but it is hard to gauge merely how it will impact our substructure system since its hereafter impacts can merely be loosely anticipated. In this paper I will look into the function substructure plays in the aiding and deterring of clime alteration, the current and future province of our substructure and how climate alteration can impact it, and possible solutions through invention in policy and support to assist minimise the effects. History of Support: Ever since President Woodrow Wilson signed the Federal-Aid Road Act in 1916, the nature and extent of the federal authorities in the edifice, maintaining, and support of the corporate states surface substructure system has been broad ranging. The 1916 act launched the Federal-Aid Highway Program, every bit good as presenting the States with grants to assist in the building of roads that would be used in mail bringing. The mandate of the National System of Interstate and Defense Highways and the creative activity of the Federal Highway Trust Fund in 1956 marked a dramatic heightening of the Federal governments’ impact in the creative activity of the nation’s roadways by making the model for a national route system and a support system for roads to be created [ 1 ] . The basic construction for federal support of substructure was set up so that federal financess could be granted to the States by undertakings submitted for blessing, and so if the programs were approved for the financess they would have a part of cost, and the remainder of the support is required by the State and local authoritiess that need the undertaking completed [ 2 ] . Since so most federal support has been granted though extensions of old Acts of the Apostless and the procedure of how assistance is given has remained largely unchanged over this clip. A cardinal ground for the age of many substructure systems is due to the aggressive disbursement on substructure that was initialized in the late 1930’s through the early 1940’s by President Roosevelt, normally referred to as the New Deal Programs, which used big sums of federal financess to make the footing of many of our roadway and electrical systems. Much of the substructure built during this clip has non been undated since it was originally built. The sum of support for substructure has varied over clip but it has been at a degree under what it needed to be at to supply a strong and efficient system. Through history there has been a spread between what was needed for substructure and what was really spent. On mean merely about 2.4 % of our GDP is spent on substructure in America. To compare, Europe spends about 5 % and China spends about 9 % of their GPD on their substructure. This deficiency of disbursement and development in substructure has led to our current ranking of 15Thursday, out of the 32 OECD states, in footings of our overall satisfaction of our roads and main roads [ 2 ] . Current province of Infrastructure: The systems of substructure in America are presently in one of the poorest provinces in the country’s history. The American Society of Civil Engineers ( ASCE ) release a study card rating at least 12 of the country’s substructure systems every four old ages traveling back to 1998, in that clip they have released 5 study cards with the most recent being in 2013. The overall GPA of our country’s substructure has been given a class of D three times and a D+ two times, with the 2013 study card giving a D+ . A hapless and inefficient substructure system is non merely insecure, but it besides exacerbates fuel and energy ingestion, creates extra injury to the environment through pollution and taint, and besides wastes people’s clip and money. ASCE estimates that the sum of support needed to increase each class to a class of a B, considered to be in a ‘good’ province, by 2020 is $ 3.6 trillion. However, the estimated support by 2020 for all the classs is estimated to be merely about $ 2 trillion, go forthing a $ 1.6 trillion support spread which will surly take to an substructure province that is at a comparable degree that we see now [ 3 ] . With an expected substructure province to stay in hapless conditions, an added challenge in the appraisal of future impacts by clime alteration on substructure arise when finding how pieces and parts that are already stressed and aged will react to climate alteration. We can analyze how new parts will respond by preforming trial in labs to imitate clime alteration effects on them to see how the rates of impairment could perchance play out over clip, but seeking to detect how fast the altering rates of parts that have been used over the past decennaries is difficult to precisely quantify. Infrastructure and Climate Change: Infrastructure plays a big function in our nursery gas emanations and depending on the conditions of the system it can either assist us in the chase of diminishing emanations or it can be an added releaser of emanations. Many of the solutions to the jobs in our substructure system besides have the potency to assist out other jobs in the system every bit good as to assist diminish our usage of fossil fuels. An efficient transit substructure system is critical to assist swerve our oil use, co2 emanations, and increase productiveness. You read "The Role of Climate Change on Our Nation’s Infrastructure System" in category "Essay examples" Traffic congestion on roads consequences in 1.9 billion gallons of gasolene to be burned per twelvemonth, and the costs to drivers is over $ 100 billion in wasted fuel and lost clip. A new and efficient air traffic control systems we would salvage around 3 billion gallons of jet fuel a twelvemonth from being wasted [ 1 ] . On the other manus if w e increase people’s ability to use public transit and mass transit services the positive effects could ruffle through many countries of transit and public wellness. Increased usage of public and aggregate transit would assist to maintain autos off the route, particularly during peak transposing times. This would hold the consequence of non merely cut downing traffic conditions, which would assist to relieve some of the otiose gasolene that’s burned while waiting in traffic, but to besides halt the combustion of gasolene by all the people who normally drive a auto. With less people really on the roads, the conditions of the roadways will be maintained for a longer clip, which once more has the consequence of cut downing traffic and wasted gas burned while waiting in traffic. Plus, taking more autos off the route during the early hours should assist to cut down the sum of smog formation in some high-dense metropoliss. Most of the effects of clime alteration will hold some impacts on different countries of the substructure system. A big factor to the substructure system is the addition in big precipitation events, an addition in planetary sea degrees, and the addition in utmost conditions events [ 4 ] . With increasing events of big precipitation our dikes, imbibing and waste H2O systems, and levees will all be subjected to new stressors that can worsen the procedure of early weakness and pre-mature impairment [ 5 ] . Sing the mean age of all the states dams to be 52 old ages old, and that approximately 17 % of them are considered high risky, the emphasis from the addition of flows coming in from affiliated H2O ways added to the addition of heavy deposits that big precipitation events bring into the H2O system which hurt the overall wellness of a dike, their length of service is expected to diminish. The imbibing and waste H2O systems is expected to endure from many of the same emphasis as dike wil l, except the excess H2O will besides be coming from our sewerage system so that big urban countries will see big impacts from the high sum of paving that helps funnel excess sums of H2O into the system. Large sums of precipitation and the addition of the sea degree will stretch our levee system with added stressors that can give a possible harmful failure that could be every bit annihilating as a dam failure. Both dikes and levees hold back H2O that could potentially deluge most of the coastal and low lying countries. Extreme conditions events are the chief causes for many of the energy grid power breaks. Breaks can be caused from knocked over tree limbs on power lines, implosion therapy of transmittal Stationss, to the devastation of grapevine subdivisions [ 3 ] . In America, our substructure is presently in an abysmal province, and with support for the hereafter projected to hardly cover half of what it will take to convey it into a good province it is safe to state that it will go on to let down. Decision and How to Continue: The chief stressors associated with substructure development are from the continual lacking of support and an overall absence of a big scale leading function in footings of establishing when and what undertakings are taken on so to most expeditiously finish staying undertakings so that their benefits will assist other unfinished undertakings or won’t be negated because of unfinished undertakings. All of the systems of substructure are connected ; the quality of H2O downstream of a river is effected by the quality that has been put out upstream and if a main road outside a metropolis has awful route conditions people and concern are less likely to go and devour in that metropolis even if the city’s roads have all merely been repaved. With this in head, the manner we choose the following set of undertakings to undergo demand to be picked with careful consideration to how its betterments will impact other undertakings still necessitating completed. The ability to implement this sort of planning is presently really hard though, because support is progressively being moved from big supervising body’s to smaller and smaller 1s. Federal support for substructure investings have been continuously shriveling over the past twosome decennaries which has led to the States, and progressively even more so the local and municipality authoritiess that are forced to come up with the support spread. With a lessening in centralisation of undertaking planning, along with an addition of undertakings that have to be delayed due to miss of financess that need to come from the fighting provinces budgets or till adequate financess can be raised by a local or municipality authorities, the ability now to integrate a program for phasing in different undertakings is acquiring progressively harder. When be aftering the range and particulars of a given undertaking factors such as sustainability, resilience, and the continual care and up-keep demand to be primary for any planning of substructure. The transit systems, H2O intervention systems, and flood control systems being built today must be able to account for both current and future challenges that are likely to be confronting them. Infrastructure needs to be built with future population motion in head as good, so when new systems are built or betterments are made to the bing substructure it needs to be able to manage tonss much greater than what it presently needed or a design for a system needs to be scaled so it’s merely responsible for a smaller population denseness. In add-on, funding for research and development at all degrees need to be implemented so the development of new and of all time more efficient methods and stuffs for the edifice and maintaining of substructure can go on. Future development besides needs to let for easier and cheaper betterments and ascents over the clip of its usage. Future care can be done more easy if they are built to let replacing over different clip intervals so that when it comes clip for the necessary betterments to be made it doesn’t demand to be all at the same clip. While funding demands to be increased from both private and public sectors, the users of the substructure demand to larn and besides pay the appropriate monetary value for them to utilize it. Mentions [ 1 ] ( 2012 ) â€Å"Highway Funding.† Congressional Digest. Volume 91, Issue 7, pp. 194, 195, 224. [ 2 ] ( 2012 ) â€Å"Surface Transportation Policy.† Congressional Digest. Volume 91, Issue 7, pp. 196-199. [ 3 ] ( 2013 ) â€Å"2013 Report Card for America’s Infrastructure.† [ 4 ] IPCC, 2007: Summary for Policymakers. In: Climate Change 2007: Impacts, Adaptation and Vulnerability. Contribution of Working. Group II to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change, M.L. Parry, O.F. Canziani, J.P. Palutikof, P.J. new wave der Linden and C.E. Hanson, Eds. , Cambridge University Press, Cambridge, UK, 7-22. [ 5 ] Hall, David. â€Å" Corps of Engineers ‘ Studies Will Inform Response to Climate Change. †Civil EngineeringJuly-Aug. 2013: 20-23. Print [ 6 ] IPCC, 2007: Summary for Policymakers. In: Climate Change 2007: Extenuation. Contribution of Working Group III to the Fourth Assessment. Report of the Intergovernmental Panel on Climate Change [ B. Metz, O.R. Davidson, P.R. Bosch, R. Dave, L.A. Meyer ( explosive detection systems ) ] , Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. [ 7 ] IPCC, 2013: Summary for Policymakers. In: Climate Change 2013: The Physical Science Basis. Contribution of Working Group I to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change [ Stocker, T.F. , D. Qin, G.-K. Plattner, M. Tignor, S. K. Allen, J. Boschung, A. Nauels, Y. Xia, V. Bex and P.M. Midgley ( eds. ) ] . Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. [ 8 ] ( 2011 ) â€Å"Failure to Act: The Impact of Current Infrastructure Investment On America’s Economic Future.† How to cite The Role of Climate Change on Our Nation’s Infrastructure System, Essay examples

Crude Oil Refining or Petroleum Product Importation Which Is Economical for Nigeria free essay sample

CRUDE OIL REFINING OR PETROLEUM PRODUCTS IMPORTATION: WHICH IS ECONOMICAL FOR NIGERIA? ABSTRACT: One of the most crucial challenges facing Nigeria is being able to meet the energy need of the energy hungry populace; the exponential population growth makes it even more challenging. The approach adopted to meeting this need has impacted severely on the economy of the nation as reflected in the year-on-year economic figures. This can be attributed to her choice of net importer of petroleum products status to the much more economic domestic refining option. This paper analyses the best economic option between refining crude oil and importing the products in Nigeria, at the end making probable suggestions. TABLE OF CONTENT ABBRECIATIONS 1. NTRODUCTION. 4 2. CRUDE OIL REFINING AND PETROLEUM IMPORTATION IN NIGERIA 5 2. 1 Overview 5 2. Challenges of Petroleum Product Refining in Nigeria 6 3. CRUDE OIL REFINING AND PETROLEUM PRODUCTS ECONOMICS .. 8 3. 1 The Economics of Crude oil Refining .. 8 3. 2 The Economics of Petroleum Products.. 9 4. CRUDE OIL REFINING, PETROLEUM PRODUCTS IMPORTATION AND THE ECONOMY. . 0 5. CONCLUSION 11 BIBLIOGRAPHY. 13 ABBREVIATIONS BPSD Barrels per Stream Day B/D Barrels per Day CBN Central Bank of Nigeria GDP Gross Domestic Product NNPC Nigerian National Petroleum Corporation NPRC Nigerian Petroleum Refining Company PHRC Port Harcourt Refinery Company 1. INTRODUCTION The role of crude oil remains key among the energy sources, hence we have to still live with the consequences that are associated with it, one of which is economical. This obviously is an aspect no country, importer and exporter have been able to overcome, though its impact on some countries is less than in others. Nigeria is definitely one of those countries whose economy has been monumentally impacted, ironically though, a leading crude oil producer and exporter in the world. However, this is not to take away crude oil’s enormous contribution to the Nigerian macro-economy over the years it holds sway. The discovery of oil in Nigeria was thought to be a big respite to the growing energy supply challenges facing her and to bring economical gains, especially as the price of oil has often been on the increase. Hence, should have made huge sums of money from it. Incidentally, this is not to be, as oil suddenly took shine off the hitherto major sources of the country’s GDP. Sectors like agriculture and manufacturing went moribund, making Nigeria a mono-economy, with oil being the mainstay of the economy. It provides 95% of foreign exchange earnings and about 80% of government budgetary revenues[1]. The Nigeria economy plays into the hands of the volatility of extremely vulnerable external shocks, particularly the vicissitude of world oil market prices, and the consequent inflations that characterise it most of the times. With the production of 229,008,126 barrels of crude oil and condensates increased in the third quarter of 2010 with an average of 2. 49 million barrels per day of domestic production in recent years, four refineries of 445,000 b/d refining capacity, the issue of meeting domestic oil demand should have been substantially addressed. However, with the 0 – 15% refining capacity in 2009[2], which is often the case over the years, importation became the only available alternative. Hence, Nigeria though a leading exporter of crude oil in the world is also, ironically, a net importer of petroleum products. This paper is divided into four chapters; chapter 2 looks at crude oil refining in Nigeria, offering an overview and challenges that confronts it. In chapter 3, crude oil refining and petroleum products economics is examined and chapter 4 looks at the implications of both crude oil refining and importation vis a – vis the economy. The chapter 5 concludes the paper with few suggestions as to what the best economic option should be in meeting the petroleum products demand in Nigeria. 2. CRUDE OIL REFINING IN NIGERIA 2. 1OVERVIEW The petroleum products consumed in Nigeria had been imported from refineries abroad; this continued even a couple of years after the discovery of crude oil in a commercial quantity in the country. However, as the demand for the products increased and with the availability of the feedstock, the two Multinationals operating in the country then saw it as a viable business to establish refinery that would serve the domestic demand. This lead to the 50/50 joint venture refining company between Shell Darcy Petroleum Company and British Petroleum called the Nigerian Petroleum Refining Company (NPRC) in 1960. The construction of the refinery took two years to complete; by 1965 it commenced operation at an installed refining capacity of 38,000 bpsd[3] to refine local crude into five petroleum products. It was located at Alesa–Eleme, near Port Harcourt, some kilometres away from the crude oil production location. In order to meet the ever increasing demand for the products, the refinery was de–bottlenecked to increase its production capacity from the initial 38,000 bpsd to 60,000 bpsd. Running as a private entity, the company was able to run efficiently, profitably and met the omestic product consumption demand. In 1970, the Federal acquired and paid for a 60 percent equity share in all private international companies working in the Upstream and Downstream sectors of the Petroleum Industry in the country[4], NPRC inclusive. Despite been the major shareholder, the Federal Government allowed NPRC to operate without interference. It was only represented by its own corporation, th e Nigerian National Oil Corporation (NNOC), on which the shares were invested on to represent it at the board meetings of NPRC. Hence, the company was commercially profitable, well maintained and ran very efficiently. A decree in 1977 gave birth to the Nigerian National Petroleum Corporation (NNPC), which was later to appoint the Chairman of NPRC, and then acquired the remaining 40 percent stake in NPRC. This in effect made the NPRC a full Government entity under the Refinery Division of the NNPC, headed by a general manager. The name was changed to NNPC Refinery, Alesa–Eleme, now headed by a managing director and having a new management structure. It was under the general manager of NNPC Refinery Division at the headquarters. A wholly Government built Refinery commenced operation in 1978, after a 30–month construction. It was located at Warri, and had an installed refining capacity of 100,000 b/d. But was de – bottlenecked in 1985 to have a total capacity of125, 000 b/d. The Warri Refinery was essentially built to process crude oil products and to add value to some of the refinery by-products such as propylene rich stock and decant oil[5]. Soon after, in 1980, another refinery, the Kaduna Refinery came on stream. It was meant to cope with the ever growing demand for petroleum products, especially in the Northern axis of the country. The refinery consisted of two streams, 50, 000 b/d fuel units and 50, 000 b/d lubes, Asphalt plants. It was designed to produce 3,857mt/d of Premium Motor Spirit (PMS), 1,686mt/d of Kerosene, 3,000mt/d of Automotive Gas Oil (AGO), 1,796mt/d of Asphalt, 91mt/d of LAB, 657mt/d of Base Oils, 620mt/d of Liquefied Petroleum Gas (LPG), 2,100mt/d of Fuel Oil. The existing products pipeline linking Warri Refinery to Kaduna was converted to pump crude oils for supply to the new Kaduna Refinery. Again, like the previous refineries, the fuel section of Kaduna Refinery was de-bottlenecked from the 50, 000 b/d to 60, 000 b/d. This brought the Kaduna Refinery to overall 110, 000 b/d capacity[6]. The fourth and final refinery was a new grassroots refinery, adjacent to the existing Port Harcourt Refinery, with an install capacity of 150, 000 bpsd. With this, Nigeria total installed refining capacity is 445, 000b/d, which was originally built to serve both the domestic and international petroleum product demand. Unfortunately, the purpose for these refineries were short-lived, serving only for a couple of years before each began to experience various man-made challenges that made them cost centres instead of the originally intended commercially profitable centres. The ever growing domestic product demands were no more met, as acute scarcity became a normal phenomenon. This led, unfortunately to the return of high propensity of petroleum product importation in order to meet the energy need of the nation. 2. 2 CHALLENGES OF PETROLEUM PRODUCT REFINING IN NIGERIA The Nigerian state-owned four refineries have undergone, and still undergo several man-made challenges that have made it more of a liability to the country than an asset. One of the issues that reduced the refineries to cost centres is bureaucracy. Immediately NNPC took over the running of the first refinery, bureaucracy silenced the commercial cultures that make a business thrive. Tens of signatures would have to be appended on a letter seeking to fix or procure working materials. These unnecessarily delay maintenance and impact the efficient running of the refineries. Also, being fully under the control of Government, all the funds for running the refineries would have to come from Government coffers. This occasioned delays and outright insufficient funding. Working capital especially meant to procure the needed spare parts, chemicals and all other necessary items for operations was not forthcoming, hence leading to the continues breakdown often experienced in the various refineries. The recommended 24-36 months normal industry Turnaround Maintenance (TAM) was hardly done[7]. It took years, far above the recommended time in between for TAM at the various refineries. The results were failures, wear and tear of the equipment, frequent shutdowns and complete non operations. Efficiency of the refining industry is such that needs well trained manpower. However, most of the refinery staff like any other state- ran enterprise were employed or appointed on ethnic or political sentiment. In such case, proper management and efficiency is thrown to the wind. Dedication and commitment to duty is hardly there, and the consequence is obvious. The big one is corruption. The refineries have over the years become conduit pipes of siphoning tax payer’s money. Some individuals in Government seem to have become rich by the comatose state of these refineries, hence would do everything within their powers to make them remain so. These challenges have rendered the refineries helpless and never operating at the capacity utilization. Because of these, the country never really enjoyed product sufficiency with its vast reserve and refineries it ordinarily should have. Hence, Nigeria has always been a net importer of petroleum products. 3. CRUDE OIL REFINING AND PETROLEUM PRODUCT ECONOMICS 3. 1CRUDE OIL REFINING ECONOMICS The overall economics or viability of a refinery depends on the interaction of three key elements: the choice of crude oil used (crude slate), the complexity of the refining equipment (refinery configuration) and the desired type and quality of products produced (product slate). Refinery operating cost, utilization rate and environmental considerations also influence refinery economics[8]. The type of crude used would determine whether there would be investment in the upgrading processes of the refinery. Light, sweet crude require less upgrading, heavy crude do need more upgrading. Also, the product demand in the market determines the configuration of the refinery. For instance, the U. S. refineries are configured to process a large percentage of heavy, high sulphur crude and to produce large quantities of gasoline and low amounts of heavy fuel oil. The Canadian refineries are configured for light, sweet crude, hence would upgrading to process heavy crude. Most of the European refinery configuration favours the production of diesel; gasoline accounts only 20% production[9]. Obviously, the Nigeria refineries were configured for the light crude the country produces and produces a wide range of products meant for her market and other markets. The refinery utilization rate is a very critical component of refining economics. High percentage capacity utilization is needed for a refinery to increase operating efficiency and reduce costs per unit of output. A utilization rate of about 95% is considered optimum as it allows for normal shutdown required for maintenance and seasonal adjustments. The operable capacity of Nigerian refineries has on average 0 – 15% utilization, which make them grossly under utilized. High utilization capacity is one of the things that make for profit margin scenario for refineries. The refinery industry has historically been a high- volume, low- margin industry, characterised by low return on investments and volatile profits. Profitability is measured by return on investment, defined as the net income contributed by refining/marketing as a percentage of net fixed assets (net property, plant, and equipment plus investments and advances)[10]. One way to represent the economics of a refinery is to calculate its Refinery Gross Margin[11]. For example, if a refinery receives $80 from the sale of the products refined from a barrel of crude oil that costs $70/bbl, then the Refinery Gross Margin is $10/bbl. The Net or Cash Margin is equal to the gross margin minus the operating costs (excluding income taxes, depreciation and financial charge. If a refinery experiences operating costs of $2 per barrel, then the Net Margin is $8/bbl[12]. The refinery margins are normally set on a competitive market, where the market is open. The contrary is the case in the Nigerian environment, the refineries are not working, and whenever they do, profit is never the aim. 3. PETROLEUM PRODUCT ECONOMICS Refined products market is different from crude oil market in a number of ways, owing to the scale of operation ( much smaller for refined products: a typical crude oil transaction involves 500,000 or even one million barrels of oil, while a typical refined products sale may involve only 5,000 to 10,000 bbls), quality considerations, price di fferentials and market size. In a competitive market, refined product prices are determined by supply, demand and inventory conditions at a given location and time[13]. International (border) price comes to play in the economics of refined products. The exchange rate used to convert the dollar value of imports into the domestic currency is the interbank exchange market rate, which is market determined. A freight charge (including insurance margin) is added to the value to get the landed cost. Import duty, domestic distribution, storage, marketing, and transportation margins are then added to obtain the order price at retail level[14]. Imported petroleum products also has additional cost like; Port charges, taxes and export duties at source country, insurance costs for transportation and brokerage costs for agents. The obvious reality is that there exists a wide range of domestic prices for petroleum products, determined mainly by the market and subject only to taxes and special charges in the developed countries. However, in developing countries like Nigeria, the prices are fixed by the government. Hence, the products are bought at the international price with a very high interbank exchange rate, and sold at a heavily subsidized, domestic rate, which has serious implications to the economy. 4. CRUDE OIL REFINING, PETROLEUM PRODUCTS IMPORTATION AND THE NIGERIAN ECONOMY. For a start, the estimated daily crisis-free demand for petroleum products in Nigeria today, are 30 million litres of petrol (PMS), 12 million litres of kerosene (DPK), 18 million litres of diesel oil (AGO), and 780 metric tons (1. 4 million litres) of cooking gas (LPG). †(Braide, 2003)[15]. Nigeria with a population of 158. 2 million (UN, 2010) and increment to workers salary in the recent years, which have empowered quit e a number of people to acquire some petroleum products demanding appliances, is much more pent-up now than in the last ten years. This makes it more challenging to satisfy. Government have obviously chosen a very hard alternative, importation, to have the demand met. With a weak currency (of N153 = $1), at a current price of crude on the international market and heavily subsidized domestic price of petroleum products. For instance, PMS have been at N65 ($42 cents)/litre in Nigeria for a couple of years now, as against the expected open market price of N131. 32 ($84 cents)/litre[16]. Importation, though the only alternative to the non-functional refineries, is economically catastrophic. For instance, Government spent $1. 34billion[17] from January to March, 2011 to import petroleum products to the country. In a year, this will amount to $5. 36 billion for importation alone, this excludes importations from marketing companies in Nigeria, tax waivers, demurrage and other implied costs that makes the total amount of importing the commodities extremely high. Government Petroleum Support Fund (PSF), which was established to disburse funds to the importing companies and the NNPC have between January, 2006 and July 2008 spent US$ 9. 2 billion[18] for subsidy alone. The fund also spent over US$ 3 billion from 2009 to the first quarter of 2010[19] for subsidising the importation of PMS and HHK within the period. The Year-on-year importation of petroleum products keep depleting the country’s external reserve, thereby putting the economy in bad standing. On the other hand, the KRPC, WRPC and PHRC (new) were built with lump sums of $525 million, $478 million, and $850 million respectively[20]. Unfortunately, with the poor management, the refineries from every statistics available have become liabilities to the country. With ultra low capacity utilization, a huge staff, high operating cost, no profit from NNPC year-on-year accounts[21], the refineries at present state are not economical. The implication of these is that the cost of crude oil, refining, importation, and distribution of the products are borne by the country’s treasury. A private sector run refinery industry is the only answer for meeting domestic demand at a very huge economic gain and energy security to the country. This will also revive the ailing petrochemical industry, which has a massive ripple effect on job creation, directly and through other dependent industries like Paint and Plastic industries. But before this can be realised the unavoidable deregulation has to take place. Little wonder why the over 18 private licensed refinery companies are yet to mobilise to site. Therefore, Government should revisit the issue of deregulation, and then privatise the state-run refineries. This massive importation does no good at all to the country, and should be reduced to near zero minimum. 5. CONCLUSION Government should be commended for taking up the challenge of building the capital intensive refineries, being beyond the ability of any local company at the time. It created energy security, jobs, averted looming crisis arising from massive shortage of supply of petroleum products and saved so much cost. But its continual running of the refineries is, to say the least wasteful and harmful to the economy. Refineries are commercial ventures, with huge financial implications, and do not provide much employment opportunities to warrant such protectionism by Government[22]. Obviously, it is only a few that benefits in a State-run refinery at the expense of many. Privatisation of the refineries holds more prospects economically to the country than what obtains. At the time being, the unenviable net importer position of the country is no more sustainable. Less Importation would save so much cost and the Nigerian economy shielded from the unstable, volatile international petroleum price. Subsidy has caused considerable loss of revenue and a rapid growth in domestic oil consumption as low price does not reflect real cost for consumption. It has contributed to the collapse of local refineries, as price of fuel do not show cost of supply. Reluctance of private players to invest in refineries, persistent fuel shortages at filling stations, dilapidated supply and distribution infrastructures, smuggling, and product adulteration, all of which impact substantially on the economy are the consequences of the continues subsidy regime in place. Everything should be done to encourage a functional refinery industry to check the crippling importations. An efficient refinery industry in Nigeria would have massive market both within the country and in the neighbouring ountries, and this brings immeasurable economic gains that are able to change the economic outlook of the country. BIBLIOGRAPHY PRIMARY SOURCES NATIONAL LEGISLATIONS The Nigerian National Petroleum Corporation Act, 1977 The Petroleum Products Pricing Regulatory Act, 2003, No 8, Laws of the Federal Republic of Nigeria SECONDARY SOURCES BOOKS Gary, J. H. , Handwerk, G. E. , Kaiser, M. J. , Petroleum Refining Technology and Economics, (5th Edition) (United States of America, Florida, CRC Press, 2007). OTHERS INTERNET SOURCES Braide, K. M. The Mechanics of Fuel Scarcity in Nigeria, http://www. nigerdeltacongress. com/marticles/mechanics_dynamics_fuel_scarc. htm. (assessed 13/04/2011). CBN, http://www. cenbank. org/Out/2011/pressrelease/gvd/CommuniqueforMPCMeetingofMarch 21 22 2011_21st Mar_. pdf (assessed 01/05/2011). CIA, The World Factbook, http://www. cia. gov/library/Publications/the-world-factbook/geos/ni. html (assessed 18/04/2011). Hossain, M. S. , Taxation and Pricing of Petroleum Products in Developing Countries: A Framework for Analysis with Application to Nigeria, http://www. imf. rg/external/Pubs/ft/wp/2003/wp0342. pdf (assessed 20/04/2011). Iba, L. , Fuel Crisis: Still waiting for private refineries, http://64. 182. 172/webpages/news/2010/july/12//busines-12-2010. 001. htm (assessed 09/05/2011). Nigerian Refineries: History, Problems an d Possible solutions, http://www. businessdayonline. com/NG/index. php/oil/3256-nigerian-refineries-history-problems-and-possible-solutions-1 (assessed 09/05/2011). NNPC, Annual Statistics Bulletin, http://www. nnpcgroup. com/Portals/0/MonthlyPerformance/2009ABS Web. pdf (assessed 01/05/2011). NNPC, Subsidiaries, http://www. npcgroup. com/NNPCBusiness/Subsidiaries/ (assessed 09/05/2011). PPPRA, Report on the Administration of the Petroleum Support Fund (PSF), http://www. pppra-nigeria. org/briefonadministrationofPSF. pdf (assessed 01/05/2011). Refinery Economics, http://nrcan. gc. ca/eneene/sources/petpet/refraf-eng. php (assessed 19/04/2011). Refining Product Specifications – Overview, http://www. petroleumonline. com/content/overviemCont. asp? mod=8ord=10 (assessed 19/04/2011). [1]CIA-The World Factbook, at http://www. cia. gov/library/Publications/the-world-factbook/geos/ni. tml (assessed 18/04/2011) [2] NNPC 2009 annual report and EIA Nigeria Energy Data, Statistics and Analysis-oil, Gas, Electricity, coal [3] This is the maximum number of barrels of input that a distillation facility can process when running at full capacity under optimal crude and product slate condition with no allowance for downtime. [4] Nigerian Refineries: History, Problems and Possible solutions, at http://www. businessdayonline. com/NG/index. php/oil/3256-nigerian-refineries-history-problems-and-possible-solutions-1 (assessed 09/05/2011) [5] Ibid [6] Ibid [7] Ibid [8] Refinery Economics, at http://nrcan. gc. a/eneene/sources/petpet/refraf-eng. php (assessed 19/04/2011) [9] Ibid [10]Ibid [11] The difference in dollars per barrel between its product revenue (sum of barrels of each product multiplied by the price of each product) and the cost of raw materials (primarily crude, but also purchased additives like butane and ethanol) [12] Refining Product Specifications – Overview, at http://www. petroleumonline. com/content/overviewConti. asp? mod=8ord=10 (assessed 20/04 /2011) [13]Gary, J. H. , Handwerk, G. E. , Kaiser, M. J. , Petroleum Refining Technology and Economics, (5th Edition) (United States of America, Florida: CRC Press, 2007) at 18-19. 14]Hossain, M. S. , Taxation and pricing of Petroleum Products in Developing Countries: A Framework for Analysis with Application to Nigeria, at http://www. imf. org/external/pubs/ft/wp/2003/wp0342. pdf (assessed 20/04/2011) [15] Braide, K. M. , The Mechanics of Fuel Scarcity in Nigeria at http://www. nigedeltacongress. com/martiles/mechanics_dynamics_of_fuel_scarc. htm (assessed 20/04/2011). [16] Ibid [17]CBN, http://www. cenbank. org/Out/2011/pressrelease/gvd/CommuniqueforMPCMeetingofMarch21 22 2011_21stMarch_. pdf (assessed 02/05/2011). [18]PPPRA, Report on the

Investigating the Relationship Between the Amount of Money a Football Club Receives and its Success Essay Example

Investigating the Relationship Between the Amount of Money a Football Club Receives and its Success Essay Investigating the Relationship Between the Amount of Money a Football Club Receives and its SuccessIn this investigation, I will look at a set of statistics for English football clubs for the 1998 1999 season. Using these, I will look at how the amount of money a football club receives affects its success.Measuring successIt is difficult to measure success, as there is no numerical way to quantify it. In my investigation, I will look at success in terms of achievements on the pitch as opposed to the success of the club as a business. I will measure success by looking at the relationship between money and three factors. These are:* League Position This is a measure of the clubs success as the better the team performs, the higher the league position.* Goal Difference This is calculated by total goals scored minus total goals conceded. This is a measure of the teams success as the better the team performs, the greater the goals scored and the less the goals conceded, thus the greater the goal difference.* Stadium Capacity This can be considered as measure of success. It can be argued that the more successful a team is, the better supported it will be and thus the greater the stadium capacity in order to accommodate more fans. It is important to note that this factor is not as significant a measure of success that the other 2 factors as there could well be exceptions to the above argument. E.g. a successful and well-supported team could play in a very small stadium if the stadium was in a built up area where there was no space to enlarge it.I will investigate the following statement:The more money a football club receives the more successful it is on the pitchWith the above factors in mind, the statement can be split up into 3 sub-statements:* The more money a football club receives the higher its league position.* The more money a football club receives the greater its goal difference.* The more money a football club receives the greater its stadium capacity.I expect to find the more money a football club receives the more successful it is. This is because clubs with more money are able to pay higher transfer fees for better players and are able to employ better coaches.The data I am using for this project provides a considerable amount of information about each club. Not all of this information is relevant to my investigation. The information about each club that I require is:Name of clubLeague positionGoal differenceStadium capacityMoney received from football trustThe information will come from statistics provided in Rothmans yearbook. This is a reliable source of information as it is a reputable publication.The data concerns itself with all clubs in the English football league. These total 92. It is impractical to investigate data for 92 teams; therefore I will use a sample.SamplingI will use a sample of 50 teams. I have decided to use this size as it is just over half the teams and will therefore be fairly representative of the situ ation as a whole and also, 50 is a convenient number.The standard of football within the Football League varies tremendously. For example, Premier Division football will be played at a much higher standard than Division Three football. Thus to get a representative sample which encompasses all standards of football within the football league I will need to use a stratified sample.There are 93 teams in total, 20 in the premier division and 24 in divisions 1,2 and 3. In a stratified sample of 50 teams, this equates to 11 teams from the premier division and 13 from each of the other 3 divisions. Within the 4 strata, the teams will be selected entirely at random using a random number generator.Using a stratified sample, I have selected the following teams to study.Premier Division Aston Villa, Coventry City, Everton, Leicester City, Liverpool, Manchester Utd, Newcastle Utd, Nottingham Forest, Tottenham, West Ham Utd ; Wimbledon.Division 1 Barnsley, Birmingham City, Bradford City, Brist ol City, Grimsby Town, Norwich City, Port Vale, Portsmouth, Sheffield Utd, Stockport County, Sunderland, Watford ; WBA.Division 2 Blackpool, Bournemouth, Bristol Rovers, Colchester Utd, Gillingham, Luton, Millwall, Northampton Town, Oldham Athletic, Preston N.E., Wigan Athletic, Wrexham ; York City.Division 3 Barnet, Brentford, Cambridge Utd, Chester City, Darlington, Exeter City, Halifax Town, Hartlepool Utd, Hull City, Plymouth A, Rochdale, Southend Utd ; Torquay Utd.I am happy that this sample is a fair sample as it is stratified and I expect it to give a good representation of the situation as a whole.I will use my sampled data to compare the amount of money a club receives with my 3 measures of success, league position, goal difference and stadium capacity.I think it will be useful to use two methods, to compare the quantities. One such method is scatter graphs. I will draw 3 scatter graphs to investigate the correlation between money received and league position, goal differ ence and stadium capacity. This will be useful as it will make it easy to see if the 2 factors are linked. Another method I will use is to split the sampled teams into groups according to how much money they receive and find the standard deviation of the league position, goal difference and stadium capacity within each group. This is useful as one would expect that clubs that receive similar amounts of money would have similar levels of success and thus a low standard deviation of success measuring quantities. Using standard deviation, I will be able to show whether this is the case.One problem of using league position that I can foresee is the fact that there is not the same number of teams in all for divisions. This is a problem because it makes the results of plotting a scatter graph misleading. If a scatter graph is plotted of money Vs. league position, problems could arise. For example, a team finishing 20th in Division 1 (24 teams) is more successful than a team finishing 20th in the Premier Division (20 teams). This could not be shown on a graph of money Vs. league position. A way to remedy this problem is to represent league position as a percentage (e.g. last in league = 100%, 10th in league of 20 = 50%, 12th in league of 24 = 50%).Investigating how money affects league positionA scatter graph of football trust grant vs. % league position was plotted:It would appear that there in no correlation between the two factors. Separate graphs for teams from each division were plotted however these also suggested no correlation.The data was grouped according to how much money the club receives. The standard deviation of each group was then calculated. Generally a group will be of size à ¯Ã‚ ¿Ã‚ ½500,000 however, for the groups 2.5M 3M and 3M 3.5M, there is only one team in each group. Therefore it is impossible to calculate the standard deviation.Grant (à ¯Ã‚ ¿Ã‚ ½)Standard deviation of % league position within group0 500k23.85500k 1M13.111M 1.5M32.251. 5M 2M29.352M 2.5M24.732.5M 3.5M19As standard deviation is calculated bythe maximum possible value for the standard deviation of % league position within a group is 50 as percentages are numbers between 0 and 100.I expected the standard deviations within each group to be low (i.e. low compared to a maximum value of 50). This is not the case. This shows that there is great variation in the league position of teams within each group and that teams which receive similar grants do not finish in similar league positions.Both methods which I have used suggest that there is no link between football trust grant and league position. Evidence for this is the fact that there is no correlation between the two on the scatter graph and the fact that standard deviation has shown that teams which receive similar grants do not finish in similar league positions. This provides a strong argument that my hypothesis, the more money a football club receives the higher its league position was incorrect. Investigating how money affects goal differenceA scatter graph of football trust grant vs. goal difference was plotted:Again, it would appear that there is no correlation between the two factors.Again, standard deviation was applied to the grouped data. The results were as follows:Grant (à ¯Ã‚ ¿Ã‚ ½)Standard deviation of goal difference within group0 500k16.71500k 1M8.811M 1.5M22.91.5M 2M16.392M 2.5M19.262.5M 3.5M35The standard deviations are not particularly low. This shows that within each group, there is great variation in goal difference. The slight exception to this is the 500k 1M group where there is less variation. However, in general, these results show that teams which receive similar grants do not have similar goal differences.Both methods which I have used suggest that there is basically no link between football trust grant and goal difference. Evidence for this is the fact that there is no correlation between the two on the scatter graph and the fact that standar d deviation has shown that teams which receive similar grants do not have similar goal differences. This provides a strong argument that my hypothesis, the more money a football club receives the greater its goal difference was incorrect.Investigating how money affects stadium capacityA scatter graph of football trust grant vs. stadium capacity was plotted:It would appear that there is a weak positive correlation between the 2 factors. A line of best fit has been added. To verify that this line is accurate, I will check that it passes through the point (x,y). This point has been found to be (1155200,19072). This graph shows that in general, the greater the grant, the greater the stadium capacity.Again, standard deviation was applied to the grouped data. The results were as follows:Grant (à ¯Ã‚ ¿Ã‚ ½)Standard deviation of stadium capacity within group0 500k5037500k 1M36001M 1.5M156511.5M 2M104082M 2.5M65522.5M 3.5M10927Stadium capacities are relatively large numbers therefore these standard deviations are quite low. Looking at the data, it is clear that these standard deviations would be considerably lower were it not for the odd extreme value within the groups. These values show that within each group there is not a great amount of variation in stadium capacity and that teams with receive similar grants have fairly similar stadium capacities.Both methods which I have used suggest that there is a link between football trust grant and stadium capacity. Evidence for this is the fact that there is a weak positive correlation between the two on the scatter graph and the fact that standard deviation has shown that teams which receive similar grants have fairly similar stadium capacities. This provides a strong argument that my hypothesis, the more money a football club receives the greater its stadium capacity. was basically correct.I began the investigation with three sub hypotheses which made up the overall hypothesis that the more money a football club rec eives the more successful it is on the pitch. I have disproved 2 of there hypotheses and proved 1. Thus, it is difficult to say whether my main hypothesis was correct or not. However as already mentioned, it is questionable whether stadium capacity is as significant a factor than league position or goal difference as, for example, a successful and well-supported team could play in a very small stadium if the stadium was in a built up area where there was no space to enlarge it. If one discounts the stadium capacity as less significant, it is possible to state that my main hypothesis was disproved and that the more money a football club receives the more successful it is on the pitch is not the case.One reason which might explain the results of my investigation (money affects stadium capacity but not league position or goal difference) is that the clubs may be spending their grant money on ground improvements rather than players or coaches.One way to improve the investigation to see how money affects the success of a football club would be to acquire the statistics for the total income of a football club as opposed to just the football trust grant. For this, it would be necessary to acquire statistics for all other sources of a football clubs income such as income from ticket sales and merchandising.

The Chronicles of Narnia and Atuhor C.S. Lewis FAQs

The Chronicles of Narnia and Atuhor C.S. Lewis FAQs What are The Chronicles of Narnia? The Chronicles of Narnia consist of a series of seven fantasy novels for children by C.S. Lewis, including The Lion, the Witch and the Wardrobe. The books, listed below in the order in which the C.S. Lewis wanted them to be read, are – Book 1 - The Magician’s Nephew (1955)Book 2 - The Lion, the Witch and the Wardrobe (1950)Book 3 - The Horse and His Boy (1954)Book 4 - Prince Caspian (1951)Book 5 - The Voyage of the Dawn Treader (1952)Book 6 - The Silver Chair (1953)Book 7 - The Last Battle (1956). These childrens books are not only very popular with 8-12 year olds, but teens and adults also enjoy them. Why has there been confusion about the order of the books? When C.S. Lewis wrote the first book (The Lion, the Witch and the Wardrobe) in what would become The Chronicles of Narnia, he wasn’t planning on writing a series. As you will note from the copyrights in parentheses in the book list above, the books were not written in chronological order, so there was some confusion as to the order in which they should be read. The publisher, HarperCollins, is presenting the books in the order that C.S. Lewis requested. What is the theme of The Chronicles of Narnia? The Chronicles of Narnia deals with the struggle between good and evil. Much has been made of the Chronicles as a Christian allegory, with the lion sharing many of the characteristics of Christ. After all, when he wrote the books, C.S. Lewis was a well-known scholar and Christian writer. However, Lewis made it clear that was not how he approached writing the Chronicles. Did C.S. Lewis write The Chronicles of Narnia as a Christian allegory? In his essay, Sometimes Fairy Stories May Say Best Whats to be Said (Of Other Worlds: Essays and Stories), Lewis stated, Some people seem to think that I began by asking myself how I could say something about Christianity to children; then fixed on the fairy tale as an instrument; then collected information about child-psychology and decided what age group Id write for; then drew up a list of basic Christian truths and hammered out allegories to embody them. This is all pure moonshine. How did C.S. Lewis approach writing The Chronicles of Narnia? In the same essay, Lewis stated, Everything began with images; a faun carrying an umbrella, a queen on a sledge, a magnificent lion. At first there wasnt anything Christian about them; that element pushed itself in of its own accord. Given Lewis’s strong Christian faith, that is not surprising. In fact, once the story was established, Lewis said he ...saw how stories of this kind could steal past a certain inhibition which had paralysed much of my own religion in childhood. How much of the Christian references do children pick up on? That depends on the child. As New York Times journalist A.O. Scott stated in his review of the movie version of The Lion, the Witch and the Wardrobe, â€Å"To the millions since the 1950s for whom the books have been a source of childhood enchantment, Lewiss religious intentions have either been obvious, invisible or beside the point.† The children I have talked to simply see the Chronicles as a good story, although when parallels to the Bible and life of Christ are pointed out, older children are interested in discussing them. Why is The Lion, the Witch, and the Wardrobe so popular? Although The Lion, the Witch, and the Wardrobe is the second in the series, it was the first of the Chronicles books that C.S. Lewis wrote. As I said, when he wrote it, he was not planning on a series. Of all the books in the series, The Lion, the Witch, and the Wardrobe seems to be the one that has most captured the imaginations of young readers. All the publicity surrounding the December 2005 release of the movie version also greatly increased the public’s interest in the book. Are any of The Chronicles of Narnia on VHS or DVD? Between 1988 and 1990 the BBC aired The Lion, the Witch and the Wardrobe, Prince Caspian and Voyage of the Dawn Treader, and The Silver Chair as a TV series. It was then edited to create the three movies now available on DVD. Your public library may have copies available. The more recent Narnia movies are also available on DVD. A more recent movie version of The Chronicles of Narnia: The Lion, the Witch, and the Wardrobe was released in 2005. My nine-year old grandson and I saw the movie together; we both loved it. The next Chronicles movie, Prince Caspian, was released in 2007, followed by The Voyage of the Dawn Treader, released in December 2010. For more information about the movies, go to The Lion, the Witch, and the Wardrobe, and . Who was C.S. Lewis? Clives Staples Lewis was born in 1898 in Belfast, Ireland and died in 1963, just seven years after completing The Chronicles of Narnia. When he was nine, Lewis’s mother died, and he and his brother were sent to a series of boarding schools. Although raised a Christian, Lewis lost his faith while a teenager. Despite having his education interrupted by World War I, Lewis graduated from Oxford. C.S. Lewis gained a reputation as a Medieval and Renaissance scholar, and as a Christian writer of great influence. After twenty-nine years at Oxford, in 1954, Lewis became Chair of Medieval and Renaissance Literature at Cambridge University and remained there until he retired. Among C.S. Lewiss most well-known books are Mere Christianity, The Screwtape Letters, The Four Loves, and The Chronicles of Narnia. (Sources: Articles on the C.S. Lewis Institute Web site, Of Other Worlds: Essays and Stories)

Carrying An Activity Is Related To Money

Discuss About The Carrying An Activity Is Related To Money? Business stands for carrying an activity that is related to money. It is operated in every part of the globe and as the business grows, it looks for more opportunities across the border. International business is the term that is used for the operation and objective of a nation that have some interest in other countries. International business includes all the commercial transactions whether it is private or governmental, sales, investments, transportation that takes place between two or more religions, ethics, culture or nation. Many companies such as Tesco, Disney, and Ford are having its business operations in other countries to earn profit and to grow its business. With more opportunities, the international business is also very complex. And for solving these complications, organisations appoints international managers. They are the ones who ease the company’s operations in other countries. An international manager is a wide-ranging title for an executive who handles the c orporation’s global processes. Large companies recruit numerous departmental international managers such as managers who are in charge of worldwide sales, social marketing or foreign business. This study will elaborate the challenges and possible opportunities for the managers that are operating in a global environment. It will outline a brief description of international environment and the challenges that managers face while operating in a global business environment. In addition to this, the essay will also demonstrate some practical examples for an Australian organisation which is facing challenges in the international competition and expansion. At last, the study will outline the personal views of the researcher. International business is the term that is used for the operation and objective of a nation that have some interest in other countries. International business includes all the commercial transactions whether it is private or governmental, sales, investments, transportation that takes place between two or more religions, ethics, culture or nation. It comprises any type of trade operations that overlaps national boundaries. In the terms of definition scale, international business is demarcated as companies that purchases or sell goods or facilities across two or more nationwide borders, even the administration of the company is situated in a single nation (Teagarden, 2017). Starting a commercial operation in a foreign land is a thrilling prospect, but the management of the company must be equipped for the range of encounters that come with functioning in a massively dissimilar situation. It is important for the managers of these organisations to reflect the economic, political and soci al climate of the region in which the company is going to function. Having a rigorous research about the republic in which the company is going to operate will enable the managers to face the difficulties or challenges associated while operating overseas. While the global business context faces environmental issues, a small portion of international manager environmental substructure shows a crucial character for the business. Foreign rivalry impact local competitiveness and its safety is the primary reason that tests every manager ("Managing Human Resources in an International Business", 2017). In order to maintain their visibility in the international marketplace, they must deliberate the encounters and how they discourse them. Here are the main challenges faced by international managers: Communication is the key attribute of every prosperous industry, so international manager has to acquire some level of confidence in the local language and that must be their first importance before interacting with any native client. Not having rudimentary knowledge of local language will create problem for the managers regarding not being able to directly coming to the point. Culture is another problem for managers (Mackenzie, 2010). Not having knowledge about local way of gesture sometimes makes clients unhappy. If the sales are increasing overseas, international managers have to find the means to steer language barricades that may increase towards customer service centre of the organisation.  Ã‚   According to Klebber Terra, the director of operations at the Samarco mine in the south-eastern state of Minas Gerais, stated that BHP Billiton is facing problem while operating in Brazil. The CEO of BHP Billiton, Andrew Mackenzie stated that the company is very sympathetic and distraught on the operation problem faced by the community. Dealing the business operations in different countries with different cultures, background and language, always creates issues for the service department of an organisation. In these situations, it is important for the international manager of BHP Billiton to have native call centres for the customers which can handle the issues. An organisation business operation could falter quickly if international manager of the company are unaware of the commercial legitimacies and guidelines of the nation in which the business is functioning. Governmental controls, tax rules and health and safety principles vary from site to site and country to country ("International Culture", 2017). It is important for the international managers to study the laws that disturb the corporation’s processes. It is important for them to direct all the necessary investigation and connect the findings and prospects all over the business. It is important for them to understand the several rules and guidelines that manage the company merchandises and services. International managers must conform to the tax laws of the dissimilar countries along with constitutional export conventions. The management of BHP Billiton preserves ethical dealings with the administrations and their assistances, officials and staffs. The company’s aptitude to bear business is unswervingly influenced by foreign government decision making and it is significant for the firm international manager to have exposed and productive dealings with the government. In the Samarco disaster, the town of Bento Rodrigues was completely destroyed. It is evident that the Samarco mine is jointly owned by mining giants Vale of Brazil and BHP Billiton of Australia. With the disaster, and with the country’s laws and regulations, BHP Billiton and its ventured company had to sign a deal with the state and federal public prosecutors to pay US$262 million in damages. It is important for the executive of BHP Billiton to keep more concern about the environmental issues of a foreign state so that it could prevent penalty from the foreign government.     Ã‚   An organisation is likely to deal with foreign currency while operating overseas. In order to complete the transactions successfully, international managers must study the conversation rate to keep up with the up-to-date exchange rates ("International Business- An Overview", 2017). Having mistaken in bookkeeping due to inappropriate calculations could generate a false reportage and legal difficulties, which can reduce the solidity of company’s foot line. International managers for preventing incorrect calculations and other matters must progress a clear company-wide strategy to initiate the workers on accounting performs including the foreign exchange.    Another issue in currency is its ups and downs. For BHP Billiton, the fall in the Chinese market is a very big concern. It is important to state here that China represents the 61% of the global seaborne iron ore demand. For BHP Billiton, sales in China generated $21.6 billion during 2012. But a lower economic growth in China market resulted in the lower prices and demands of the company’s products and also negatively impacted in company’s international market result. The revision of International business prominence on the specific difficulties and chances that appear as an establishment is functioning in more than one nation. In real terms, worldwide business includes the most generalised study for the business field that is modified towards an equitably unique across the boundary situation (Guedes & Faria, 2011). Directing worldwide business is like operating a new field where worldwide managers have to absorb the influences that are essential for operating in that field. Managers who are shrewd in recognizing new conducts of doing trade that please the altering primacies of foreign administrations have a clear and chief modest benefit over their participants who cannot or will not familiarize to these altering primacies. It is evident that BHP Billiton is in the commodities business and this is the thing that most of the foreign investors recognise. As the organisation operation is based on the prices it obtain for their oil, gas, minerals in the world markets, which have been subjected to substantial volatility. It is important for the firm betrothed in worldwide business doings to include a global viewpoint. An establishment supervisory principles can be demarcated on the basis of three board categories namely, services or products to the market assisted, abilities and consequences. But, these viewpoint of global business in significant to recognise and appreciate the complete meaning of international trade (Future international manager, 2014). An establishment international manager must openly define the company’s guiding values in terms of international mandate instead of allowing company’s guiding principles on the terms of international adjust to its national happenings. Having a global outlook on the firm’s basic declaration of purpose will assist in focus of the executives on the opportunities outside the domestic market.   Ã‚  Ã‚   For international managers, it is important to formulate and implement a set of commercial plans for defining the company’s guiding philosophies in the marketplace of a foreign land (Dlabay & Scott, 2011). These guiding principles relative to all the other things should deliver a long-term view of what the establishment is trying to become and achieve and should provide way to the central and subsidiary directors operations with the internationalisation of its markets. Every strategy of international manager comprises a number of secondary approach options. The decision procedure that usually develops in the marketing approach area is an operational one (Dlabay & Scott, 2011). As the international managers develop around a decision circle, previously particular strategies need to be modified. The shares of BHP Billiton got tumbled after the announcement of the company about writing down its multi-billion dollar US assets with its news on the Samarco mine, Brazil. The amount of issues a firm faces is increased while it starts operating in an international market. In international market, decision making process of the managers becomes more complicated. It is evident as one is dealing with multiple currency, legal marketing, and political, economic and cultural schemes (Czinkota, Ronkainen & Moffett, 2011). Geographic and demographic factors are the other things that differ widely. In the international context, it is crucial that the strategic level of the international level must be according to the operating country due to the rigidness of the international environment. A company can change in its implementation while operating nationally in a few months, but if a country is operating globally, contract, custom and law may interfere to make the changes more difficult and could take several years to get settled.; It is evident that starting a business is tough and when an individual is looking for international expansion, it is even tougher. But there are many benefits in expensing the business on a foreign land. There are many advantages such as tax incentives, international partnerships, faster growth and streamlining efficiencies. As per the international situation of BHP Billiton, I learned that the main problem is on the momentum of crafting solutions to the international problems. From my point of view, it is important for the international managers to consider the economic, political and social climate of the region in which the business is going to function. Having a more deep study about the Brazil town situation would have given opportunity to the company to prevent the mine accident. Having a concentrated research about the republic in which the company is going to operate will enable the managers to face the difficulties or challenges associated while operating overseas. Another t hing I think is important is the visibility of the international marketplace. In order to maintain the visibility in the international marketplace, international manager of BHP Billiton must deliberate the encounters and how they address them. If the sales are increasing overseas, international managers have to find the ways to steer language barriers that may increase towards customer service centre of the organisation. With the decrease in The Chinese market, the executives of BHP Billiton could also look on other developing economic countries such as India. An establishment international manager of the stated firm must explicitly define the company’s guiding principles in terms of global mandate instead of allowing company’s guiding principles on the terms of international adjust to its domestic activities. Another thing that international managers must consider is the agenda for international business of the countries. It is important to look out for the countries that have strong programs in place to help foreign investors and could help in making the process as smooth as possible. Czinkota, M., Ronkainen, I., & Moffett, M. (2011).  International business. Hoboken (N.J.): Wiley. Dlabay, L., & Scott, J. (2011).  International business. Mason, OH: South-Western Cengage Learning. Future international manager. (2014). [Place of publication not identified]. Guedes, A., & Faria, A. (2011). Globalization and International Management: In Search of an Interdisciplinary Approach.  Brazilian Administrative Review. Retrieved from https://www.scielo.br/pdf/bar/v4n2/v4n2a03.pdf International Business- An Overview. (2017). Retrieved from https://www.pondiuni.edu.in/storage/dde/downloads/ibiii_ibe.pdf International Culture. (2017).  THE ENVIRONMENT OF INTERNATIONAL BUSINESS. Retrieved from https://www.unice.fr/crookall-cours/iup_cult/_docs/_RUGM_Chapter-05.pdf Mackenzie, M. (2010). Manager communication and workplace trust: Understanding manager and employee perceptions in the e-world.  International Journal Of Information Management,  30(6), 529-541. https://dx.doi.org/10.1016/j.ijinfomgt.2010.04.001 Managing Human Resources in an International Business. (2017). The Internationalization Of Business. Retrieved from https://wps.prenhall.com/wps/media/objects/728/745520/chapter13.pdf Teagarden, M. (2017). International Business in a Wobbly World.  Thunderbird International Business Review,  59(5), 565-566. https://dx.doi.org/10.1002/tie.21914

Individual Case for Taxation Study Example | Topics and Well Written Essays - 750 words

Individual for Taxation - Case Study Example ify for both options because of their recent house contract and the mortgage firm’s advice for closing in the course of the fourth week of December 2013. Since the couple’s itemized deductions are far less than their standard deductions, standard deduction is a favorable decision (J. K. Lasser Institute, 2012). To be certain, Michael and Frances can have their lawyer or tax experts draft their returns for both alternatives. Michael and Frances have been handing over joint returns for a while. Inflation fluctuations and changes in the current permanent tax laws are made to aid in easing the marriage penalty. The couple should always want to employ the standard deduction technique that offers them the largest tax merit (Wodon, 2014). As a couple, Michael and Frances spend moderately on health insurance, loan payments, state and domestic taxes, generous contributions, and a range of miscellaneous item. As a result, the couple would largely consider itemizing deductions. However, the recent purchase of a new home makes itemizing option unfavorable. The situation in 2013 is that the purchase of the new home eased the couple’s filing of their joint return owing to paying the deduction of acquisition mortgage and unreimbursed employee business costs. The sum amount of standardized deductions is far more than the itemized ones (Eng, Galper, Ivsin, and Toder, 2013). In 2013, the couple can prepare the joint return by making standard deductions. A standard deduction should allow the couple to go into itemized deductions in the future. A standard deduction in 2014 should allow the couple to choose the most valuable deduction alternative for them or compel them to select one or the other. An issue I identified with the situation is the couple’s filing condition. The case study does not specify whether the couple has ever filed a joint tax return separately before 2013. If so, then the couple’s record should indicate joint effort towards deciding the type of

Is Current UK Government Policy On Training And Development Fit For Essay

Is Current UK Government Policy On Training And Development Fit For Purpose - Essay Example It is evidently clear from the discussion that the policy of the United Kingdom on training and development is reflected in the document, Further education-new horizon: Investing in skills for sustainable development, produced by the United Kingdom Department for Business, Innovation & Skills or BIS. One important feature of the UK government policy is that â€Å"the case for state investment is strongest for young people and those with low skills†. In particular, the focus is on â€Å"young people aged 19 up to 24†.   However, â€Å"the further education resource budget will be reduced by 25%†. This is a very important feature of the UK government policy on training on development. The UK â€Å"will progressively introduce a new loan facility, which will remove grant funding from the 2013/14 academic year, providing the capacity to sustain learner participation with government-backed fee loans for individuals aged 24 or over studying at qualifications at leve l 3 and above†. BIS elaborated â€Å"there will be no up-front costs and the repayments made on an income-contingent basis.† In addition, â€Å"the government has made available  £129m in 2013-14 and  £398m in 2014-15 for these fee loans†. The BIS claims, however, that while public investment will be reduced, the UK government will â€Å"free the sector from top-down targets and direction to enable a truly demand-led system to develop†. The government will seek â€Å"greater contributions from individuals and employers who benefit most and can afford to pay†. For 2011-12, â€Å"the total Teaching and Learning budget will be  £3.1bn, of which  £605m will be earmarked for adult apprenticeships†. However, spending on adult apprenticeships and, relative to the previous government, â€Å"will increase by up to  £250m by the end of the SR period†. Informal adult and community learning will be retained although they will be â€Å"r eformed†. There will also be â€Å"progression routes for those looking for a way into formal learning. Importantly, â€Å"there will also be helpful for those who are unemployed on active benefits†. The UK government policy on training and development comes with â€Å"fundamental policy changes†. The â€Å"Train Gain† will be abolished. â€Å"Funding for workplace training on SMEs will be prioritized†.

Value of lessons Essay Example for Free

Value of lessons Essay When the monster recounts the early memories of his life, he explains: it was a long time before I could distinguish between the operations of my various senses. This helps us to sympathise with him as we view him similarly to a helpless new born child. By Shelley providing this knowledge of his innocence, it acts as evidence that he is not an evil creature, and started his life with no malicious intentions, which helps us to identify his motives which occur later in his narrative and drive him to commit his crimes. In his narrative the monster also tells us of the friendship he formed with the cottagers during his observation of them from his hovel. He expresses how he longed to join them, but dared not because the only interaction he has had with humans before this point had left him miserable from the barbarity of man. We sympathise with the monsters feelings of isolation and loneliness as it is clear that the monster longs to feel compassion and belonging, but knows from his previous human reception that this is not a possibility. He takes to doing favours for the cottagers, such as collecting firewood, in an effort to ease their sadness and poverty. We find it endearing how the kindness of the cottagers towards each other inspires the monster to show kindness towards them, this shows evidence of the monster longing to be part of the family which he so avidly admires, thus furthering our sympathy towards him. As the monsters knowledge develops it brings him both happiness and misery. He first feels happiness, as his new found knowledge of language instils him with the hope that this acquired skill will ensure the acceptance of the cottagers. He hopes that upon presenting himself to them his gentle demeanour and conciliating words should win their favour and afterwards their love. This hope is heightened by arrival of spring causing his past recollections of cruelty and the hard learned lessons of the barbarity of man to be blotted from his memory with the disappearance of winter. This increases our sympathy as these delusional hopes he has created for himself emphasise his desperate longing and determination to be accepted and loved. As the monster then continues to observe the cottagers with his new found understanding of their language, he comes to learn more about the strange system of human society. He discovers that he does not possess any of the qualities that will allow him to be accepted amongst mankind, which brings him great misery. He comes to question his existence: was I, then, a monster, a blot upon the earth? This realisation brings the monster great pain, which Shelley emphasises by its contrast with the hopes and happiness that his earlier knowledge gave him. The monster tells of when he went to speak with De Lacey, the blind man who lives in the cottage, in an attempt to gain his friendship. De Lacey responds to the monster with kindness and sympathises with his plight. He cannot see the monster and believes him to be human, so here Shelley is convincing the reader of the monsters humanity by showing us that only his appearance sets him apart from other humans. The children return home to the cottage during the conversation between De Lacey and the monster. Upon seeing him they react with horror and Conternation. When Felix struck the monster violently with a stick, we feel greatly sympathetic towards him as he was not given the chance to prove himself the way had done to the old man. Shelleys use of this anti-climax reflects the monsters disappointment at the outcome of his plan and helps the reader to empathise with him. This empathy is also created through his language, as he expresses his feelings of pain and anguish and how his heart sank within him as with bitter sickness. The fact that he could have torn [Felix] limb from limb but refrained, conveys how defeated he feels at the loss of his only chance of being accepted by his protectors, who have now become his attackers. The monsters final appearance in the novel shows his reaction to seeing his creators dead body. He is immediately filled with remorse for his crimes and begs for Frankensteins forgiveness: Oh Frankenstein! Generous and self-devoted being! What does it avail that I now ask thee to pardon me? The fact that the monster mourns his creators death, after Frankenstein had shown him nothing but rejection and hatred, shows that the monster is a very compassionate creature. This helps us to feel that we can still sympathise with monster, despite his crimes, as it reassures us that it was the cruelty that life had dealt him which drove him to commit these murders. I think Shelley wanted us to realise that Frankenstein was not born evil; it was the brutal treatment he received by mankind that turned him to be bitter and resentful. Perhaps Shelleys intended to convey that society could have this same effect on anyone, and urge readers to think of the consequences that their actions could have on the lives of others. Or perhaps Shelley is simply urging us not to judge a book by its cover, as the monster is judged solely on his appearance throughout the novel. More specifically, this could be aimed at scientists, like Frankenstein, warning them to think of the potential consequences of their work. Although Shelleys motive for this novel is unclear, evidently she intended for her novel to teach readers a lesson, and I feel the sympathy she creates for the monster helps us to appreciate the value of these lessons.

The Life of Vincent Van Gogh Essay -- Biography Biographies Essays

The Life of Vincent Van Gogh Vincent Van Gogh is one of the most famous artists of all time. He is known for his paintings and is hailed as the quintessential expressionist painter in history. Yet, Van Gogh lived one of the most troubling lives one could ever imagine. Almost every painting can be viewed as a look into his troubled soul. Van Gogh’s Paintings today can be sold for millions of dollars, but during his life time he sold a single painting for a measly 40 francs. Van Gogh’s legacy has left behind stories of greatness and sadness having to do with both his personal life and his career as an artist. Vincent Van Gogh was born near Brabant, Belgium, the son of a minister. In 1869, he got a position at the art dealers, Goupil and Co. in The Hague, through his uncle, and worked with them until he was dismissed from the London office in 1873. He worked as a schoolmaster in England (1876), before training for the ministry at Amsterdam University (1877). After he failed to get a post in the Church, he went to live as an independent missionary among t...

Union Are good

Families are the most important parts of our society. If the families in a community are strong, it means this community is much more powerful. Since most of our time we spend at work, all the people there are more like extended family. In the article of Galley Hurdles what Glen Sideman said you might be with second or third wife but co-workers will remains the same. This remind me of when I first started working, being new and young to work force all my co-workers were very supportive and it was a great learning experience for me.Even now when I'm living in Canada and it's been almost over three years, I'm in contact with most of them and still they guide me and it's been very helpful looking over all those suggestions. Right now because of college I can't work full time so doing part time Job in a retail store. In Just short span of time I get really close to all of my co-workers. Every weekend we go out someplace, care for each other and it really feels like extended family. It is very important for people working in an organization to have and be part of a union.I have an experience of working as an estimator for mechanical construction company both with union and non-union. I would say being in a union has many advantages. If you were to take a look at history, a lot has changed and much has been developed in the area of wages, job security, employee benefits and workplace safety. In that two years of experience what I had learn in a non-union workplace the worker has no voice, the employer makes all the rules, set wage rates which sometimes are even below the minimum age rate and If you are not satisfied, the only option Is to get another Job.In a non- union workplace I have seen no Job security at all, at the end of every Job there was fear In workers whether they can continue working here or they would be laid off. Union members were entitled to health benefits compared to non-union peers, the union workers on sites never worked too long while non-union workers I know sometimes they even have to work on weekends with no bonuses or overtime especially If the worker Is doing apprenticeship.My first experience was with non- union and I totally agree with the article myth about unions that people actually don't know much about union, Including me until I Joined a union workplace. All that being said, union brings power and leverage to the table, the worker as an Individual has no power to fight for rights In the first DIB I said, arts doesn't foster any social change but may be a good piece a art Inspires people. One look at a magnificently-painted canvas and you can almost hear women swoon or men's heart flutter.But what Is It exactly about art that Inspires people to buy them and decorate their homes and work places with It? That I really never understand. Union Are good By mathematical wage rate and if you are not satisfied, the only option is to get another Job. In a non- fear in workers whether they can continue working here or t hey would be laid off. Especially if the worker is doing apprenticeship. My first experience was with non- know much about union, including me until I Joined a union workplace.All that being said, union brings power and leverage to the table, the worker as an individual has no power to fight for rights In the first DIB I said, arts doesn't foster any social change but may be a good piece a art inspires people. One look at a magnificently-painted canvas and you can almost hear women swoon or men's heart flutter. But what is it exactly about art that inspires people to buy them and decorate their homes and work places with it? That I really never understand.

Improving Math and Science Scores in Middle School

Program Evaluation Improving Math and Science scores in Middle School TABLE OF CONTENTS Page Needs Assessment 3 Program Theory 10 Logic Model 20 Conceptualization & Operationalization of Program Outcomes 24 Assessment of Program Impact 25 References 28 NEEDS ASSESSMENT Math and Science are two subjects which most students at any level approach with trepidation and intense dislike, however, both subjects are integral to cognitive thinking. Not only will these subjects provide skills that will help students think more clearly, but students will be academically successful throughout their school career, enjoy wider career choices and earn more money after graduation. Therefore, establishing a strong foundation in these subjects is integral to future academic and career success. However, studying these subjects in middle school is even more difficult. Studies have shown that the transition for a student from elementary school to middle school is academically and psychologically difficult. According to Maurice Elias in an article entitled, â€Å"Middle School Transition: It’s Harder Than You Think†, many former elementary school students are not well prepared for the demands of middle school. They need explicit instruction, coaching, and support with regard to organizing time and resources for homework; responding to work that is more challenging and requires more effort; understanding and addressing the varying expectations of teachers in different subject areas; and accomplishing such basic tasks as taking notes and taking tests (Elias, 2001). Unfortunately, this same sentiment resonates today with the New York City Public School system, specifically, middle schools located in low income areas. The New York City Public School System is struggling with mathematics achievement in the grades beyond elementary school. Over 30% of the city’s elementary and middle school students score at the lowest level of the state mathematics test and only 34% of all students pass that test. The mathematics â€Å"problem† seems connected to the third major trend in the data, the low performance of middle and junior high schools in the city. In both Mathematics and English Language Arts, the city’s middle and junior high schools seem to be the weakest link in the system (Domanico, 2002). Recently, the math state scores were released further underscoring the middle school â€Å"math problem† that exists. Results showed that while 75. 3% of students at the elementary level passed successfully only 38. 9% of grade eight students passed (Andreatta, 2006, 11). As such, the intent of this study, based on the aforementioned information, is to evaluate and make recommendations with regard to middle school students in a particular school who have been struggling with both subjects. This study will focus on a middle school, IS 166- George Gershwin School—located in East New York. The decision to choose IS 166 was dependent on a few factors among which included the fact that the district within which it is located is considered a â€Å"virtual educational dead zone† by a Civic Report drafted by the Manhattan Institute for Policy Research (Domanico, 2002). Additionally, after reviewing the New York City Department of Education’s website—which provides an overwhelming amount of information on every public school in the city as well as their progress over recent years in the core subjects—it was found that of the schools within the 19th School District—primarily East New York, IS 166 is one of the worst performing schools. The school’s poor academic performance is further exacerbated by the outstanding grades displayed by another school in the 19th School District such as IS 409—East New York Family Academy and outside of the district another school MS 114, located in District 2 (Manhattan), whose grades superseded the city’s level as well as the state’s level. The graphs below illustrate how IS 166 performed poorly in the last 2 years on the state Math and Science exams comparatively to other schools, specifically IS 409 in the same district as well other schools in other districts. The last two graphs will show the difference with a higher performing school such as IS 409 and therefore will confirm why this study is going to be conducted. IS 166- George Gershwin School Math and Science Grades Source: New York Department of Education (Division of Assessment and Accountability—School Report Cards 2005). Definition of the Levels on which the scores for both subjects are based: Level 4—These students exceed the standards and are moving toward high performance on the Regents examination. Level 3—These students meet the standards and, with continued steady growth, should pass the Regents examination. Level 2—These students need extra help to meet the standards and pass the Regents examination. Level 1—These students have serious academic deficiencies. Source: New York Department of Education (Division of Assessment and Accountability—School Report Cards 2005). The aforementioned graphs showed how poorly IS 166 has performed in the last two years in both Math and Science. In Math, the number of students performing at Levels 3 and 4 has decreased from 22. % in 2004 and 17. 5% in 2005. The number of students tested for Level 3 was only 60 and for Level 4 only 3 of 361 total students. The remaining students, as displayed on the right hand side of the graph, are still at a Level 1 which as noted by the above definition means that they are in grave need of assistance. Therefore, for the purposes of the study, the target population will be defined as â€Å"in need† students. Although there has been a slight increase in Science, the results are still less than desirable when compared with other schools in the district and the City. As seen in the graph, only 14% of the students passed at Levels 3 and 4 in 2004 and by 2005, only 18% were able to pass at the same levels. Therefore, if IS 166 continues on this trajectory, it will continue to be labeled an underperforming school that graduates below average students incapable of performing the basic tasks in both subjects. The goal of the evaluation study is to thoroughly review the problems that exist and hopefully get the school to achieve grades similar to IS 409-East New York Family Academy sometime in the near future as is reflected in the following graphs. IS 409- East New York Family Academy Math and Science Grades Source: New York Department of Education (Division of Assessment and Accountability—School Report Cards 2005). As noted in the above graphs, IS 409 is performing extremely well at Levels 3 and 4 and has outperformed schools in both math and science in the district (which is truly exceptional given the neighborhood and its history) as well as other City schools. Very few students if any are far below the standard in both subjects. Moreover, as noted before, other schools such as MS 114 and IS 289 located in District 2 have maintained exceptional scores over the two year period. For 2004 and 2005, MS 114 scored 88% and 81% consecutively in Math and 97% and 91% in Science. IS 289 also scored high grades-for both years in Math, the school displayed 83% and 73% when compared to other schools in the district and city and in Science, they scored 87% and 82%. Other schools in other districts from Queens and Staten Island have also demonstrated solid scores. This makes designing a program even more of a priority in light of the above referenced comparisons. The study will not focus on the students at all levels in the middle schools but specifically, the eighth grade students destined for high school who have yet to grasp the necessary skills needed to succeed and have been the center of test score analysis over the years. These eighth grade students will be approximately 14 years old but depending on factors such as repeating a grade or special needs, the age may vary from 14-16 years old. As noted before, they will be identified as â€Å"in need† students and the study will attempt to identify the worst performing students by looking not only at grades but possibly contributing factors such as income, special needs, and possible crime involvement. The improvement of Math and Science scores is a gargantuan task which requires a major overall of the school at all levels, however, to begin the following services are needed and they are but not limited to: ?Offering training sessions for the math and science teachers. The difference between not only IS 409 and other schools in District 2 is that the teachers have more experience, education, and are less likely to be absent more than average. The training sessions will be implemented on weekends or after-school whichever is more convenient for the teachers and will be done prior to establishing an after-school program for the students. The training sessions will allow teachers from higher performing schools an opportunity to impart their techniques for achieving higher grades. Offering a separate informative session for the Principal, Maria Ortega, so that she is more knowledgeable on what is needed to succeed in both areas. In most cases, the principal of a school has a general idea of what is needed in most subject areas, however, if the principal is more involved, informed, and fully comprehends the nuances of the subject matter, then she will be able to make better choices in hiring and understanding the teaching of the curriculum. This is an i dea which originated out of reading the case of MS 114 in District 2 which showcases a principal that has not only taught but has written Math books for children. Also, in IS 289, the principal knows each student individually and is fully acquainted with their needs. ?Offering additional services for children that may range from an after-school program to extending class hours to offering classes on the weekend. One of the schools in District 2 actually has classes that last at least 50 minutes giving students a better opportunity to absorb the material thereby performing better in exams. ?Offering programs that will incorporate the parents as well. Perhaps this will be in conjunction with the after-school program. As noted, most of the students in this district are from low income families and perhaps some of the parents are in low paying jobs or living on welfare. The parents can take advantage of the program by refreshing themselves with the basic concepts of each subject so that they may assist their children and perhaps help themselves. PROGRAM THEORY In order to address the dire academic situation at IS 166-George Gershwin School, and before implementing an after-school program, it is important to address the issue at the higher levels which means analyzing teaching techniques and more importantly, principal participation. At the Center for Civic Innovation Luncheon featuring Chancellor Joel Klein held on Thursday, October 5th at the Harvard Club, Chancellor Klein began his speech with an analogy of the leaky roof and the squeaky floor. He stated that there was a school located in uptown Harlem that had a leaky roof and a squeaky floor. One day a repair man came to repair the floor and the custodian stated that the floor cannot be fixed prior to the roof being fixed to which the repairman replied â€Å"That’s not my concern, I am just here for the floor†. The Chancellor began his speech with that story to underscore the problems with the NYC Education system. He believes that everyone wants to fix the underlying problems without addressing the issues at the surface. The Chancellor’s story may be applied to the case of IS 166 and any other school in need of improvement. Many observers and parents are often led to believe that their children are primarily the problem in achieving higher scores and possibly that their children lack the intellect to truly analyze or process the information given to them. However, it is just as important for the heads of the respective schools to be cognizant of what is needed to improve these scores and the principal is just the person to ensure this. Therefore, before implementing a program, we have recommended that Principal Maria Ortega participate in a briefing session lasting approximately one month in the summer—right after the end of the school year and before the hiring season begins—for at least 4 hours a day, three days a week. According to reports of comprehensive school reforms in Chicago and Louisiana, the schools’ academic success was primarily attributed to the principals in charge and the contributions they made throughout the reforms. In one report, it stated that â€Å"highly effective schools communicated expectations for teachers. The principal was active in working to improve teacher skills; ineffective teachers were let go. † Moreover, the principals played an important role in four areas a) selection and replacement of teachers; b) classroom monitoring and feedback; c) support for improvement of individual teachers; and d) allocating and protecting academic time (Good et al, 2005, 2207). Therefore, implementing a program or briefing session solely for Principal Ortega would help her improve in all these areas. Principals, under Chancellor Klein’s tenure, have been given more empowerment opportunities and have more responsibilities to ensure the success of their schools. IS 166 has been categorized as a Title I School In Need of Improvement (SINI) under the No Child Left Behind Act (NCLB) and as such, Principal Ortega has to work harder than ever to improve the english, math, and science scores—subjects that are integral to a student’s academic success. The program we have suggested will illustrate to Principal Ortega that math, in particular, cannot be taught in the traditional manner, that is, using rote. In fact, the National Council of Teachers of Mathematics (NCTM) advocates the development of an inquiry-based mathematics tradition. Students taught using this tradition are encouraged to explore, develop conjectures, prove, and problem solve (Manswell Butty, 2001, 20). Students are best able to absorb the material in not only math and science but other subjects if the teachers are able to present it in an interesting manner that entails connections to the outside world. Principal Ortega should also be familiarized with the requirements for the exams and then know exactly how the staff should approach student preparation. She should also ensure that with respect to math, she adheres to the recommendations Lyle V. Jones reiterated in his article entitled â€Å"Achievement Trends in Math and Science† in which it was stated: ? Only teachers who like mathematics should teach mathematics ? The chief objective of school mathematics should be to instill confidence ? Mathematics teaching must be based on both contemporary mathematics and modern pedagogy (Jones, 1988, 333). After completion of this program, and hopefully with a better understanding of what is needed to improve the scores at IS 166, the next step would be to address the teaching staff. As noted, the methodology used is integral to ensuring that the students comprehend, absorb, and analyze the information being disseminated. If they fail to process the information then they will ultimately perform poorly in the state exams and possibly continue to do so throughout high school. We recommend prior to the beginning of the academic year, and the implementation of the after-school program, that teachers, specifically, the math teachers enroll in a summer institute similar to one reported in an article entitled, â€Å"Toward a Constructivist Perspective: The Impact of a Math Teacher InService Program on Students†. The reason being is that the teaching of math more so than science requires certain techniques that are far from the traditional methods that most teachers employ. The summer institute in the report offered participating teachers intensive two-week summer institutes and weekly classroom follow-up during one academic year. Moreover, they received an opportunity to reexamine their ideas about the teaching and learning of mathematics. During the summer institutes, these teachers experienced mathematics classes in which they were encouraged to construct solutions and ideas and to communicate them to a group. They analyzed student understandings as revealed in interviews and they planned lessons which reflected their evolving ideas about mathematics learning and teaching (Simon and Schifter, 1993, 331). Teachers need to plan their lessons in such a manner as to engage the students so that they may effectively communicate their thoughts or problems with a particular issue. In fact, after completion of the summer institute, and after the teachers began using their newfound techniques, the results were noteworthy and ranged from students stating that â€Å"it’s fun to work math problems† to â€Å"I’d rather do math than any other kind of homework† to â€Å"I like to explain how I solved a problem†(Simon and Schifter, 1993, 333). Therefore, using the above referenced example, the summer institute that we propose for the math teachers will last approximately three weeks in the summer and it would begin approximately mid-August prior to the beginning of the academic year. This program would be mandated by the principal and would include veteran staff members as well new ones brought on board. Another factor that teachers have to take into consideration is the population they cater to during the academic year. IS 166 consists of predominantly black and Hispanic students residing in East New York and its surrounding environs, thereby, making them not only an â€Å"in need† group in terms of grades but an â€Å"at risk† group in terms of their backgrounds and predisposition to engage in illicit activities. Many believe teaching techniques are generic and if they are employed in one school then they may be applicable in another. However, studies have shown that minority children in low income neighborhoods require a different set of techniques employed. According to Manswell Butty, African-American children have further been identified as favoring four learning styles a) person-centered, b) affective, c) expressive, and movement oriented (Butty, 2001, 23). Therefore, teachers need to use laboratory or group exercises, discussion sessions, or instructional uses of music and the visual and dramatic arts, especially when those pedagogical techniques promote Black students’ greater academic involvement, interest, and performances (Butty, 2001, 23). However, this is not a generalization implying that all minority children respond to this technique but most will probably respond positively. Therefore, teachers must be made aware of the group of children that they are dealing with and ensure that they employ the above referenced techniques to garner success. In fact, there are Learning through Teaching in an After-School Pedagogical Laboratories (L-TAPL) in California and New Jersey, which not only offer a program for elementary students but also serves as a practice-rich professional development for urban teachers. The program aims to improve the achievement of urban students and the competence of their teachers (Foster et al, 2005, 28). According to the Foster article, numerous studies, policies, and programs have addressed the persistent problem of underachievement among poor urban students and its array of possible causes. The NCLB links teacher quality to improved student achievement, especially among low-income urban children of color. Consequently, improving teacher quality has become one of the hallmarks of current reform efforts (Foster et al, 2005, 28). These laboratories groom future urban teachers to deal with students similar to the target population at IS 166. And as such, as an alternative to our summer institute, the teachers are free to enroll in the program offered by this lab in New Jersey. Therefore, taking into account the above referenced studies, improving teacher quality is of utmost importance when taking into consideration the improvement of math and science scores. All of the above has brought us to the most important element of the study establishing an after-school program. Establishing an After-school Program-Resources Funding Under the NCLB Act, Title I schools, such as IS 166 that are listed as Schools In Need of Improvement, have failed to reach student achievement targets that have been set for every school. This means the school has failed to meet state proficiency level for all students in English Language Arts, Mathematics, Science and/or high schools graduation rate. Schools falling in the above referenced category may be eligible for Supplemental Educational Services (SES). SES include free after-school/weekend remedial help or tutoring services. The SES provision offers providers an opportunity to offer low-income children, who may be struggling in school, extra academic help and individual instruction. Through SES, innovative leaders and educators can start a new tutoring program or expand an existing one to serve more students (New York City Department of Education). However, instead of using an SES provider—which in some cases the DOE will offer contracts of over a million dollars to provide services to various schools—we will request additional funding that would have been used to acquire an SES provider to establish the after-school program by ourselves with the assistance of The After-school Corporation (TASC). TASC is renowned for establishing successful after-school programs and have no contract with the DOE and thus, are not labeled SES Providers. In addition to wanting to establish a program using solely school staff, it is important to note, that there have been several complaints about SES providers and most are being investigated either by the Special Commissioner of Investigation for the New York City School District or the Office of Special Investigation and in the best interest of the target population, we have decided to forego those providers. Therefore, the funding used from SES will be used to offer per session rates for the teachers participating in the program as well as pay for the consultant from TASC. The funding will also be used to acquire additional supplies such as the KidzMath program which is highly popular and is used around the country to get students interested in math and to improve scores. Funding will also be used to secure additional bus transportation from the Office of Pupil Transportation as well as food and refreshments for the children. Staffing and Facilities The program will be housed in the school recreation room and so there will be no need to rent a facility to do so. The program will be supervised by the TASC consultant who will preferably be someone from the community who is familiar with the target population and can easily relate to their situation. The principal and assistant principal will take turns observing the classes and ensuring that the teachers and participants are abiding by the rules. The teachers will be eighth grade math and science teachers who deal with the target population on a daily basis and who are familiar with the problems they are experiencing. Additionally, the teachers will be assisted by high school students who are well versed in the subject areas, who have been recruited from neighboring high schools and would like to add an after-school tutoring activity to their resume. Therefore, these students will not be paid but will use the after-school program as a learning experience. Participants The students participating in the program will be chosen based on their past academic performance in grades six and seven and failure to show any signs of improvement. To reiterate, this program is geared specifically for eighth grade students, ages 14-16 years old, and will begin a month into the beginning of the academic year towards the end of September early October after the students and teachers have settled in the new semester. Letters will be sent to the parents at the beginning of the academic year notifying them of their child’s progress and advising them that the program is mandatory if they are to improve and move on to high school (the letters will be followed up by phone calls). While the school has no recourse if a student fails to attend even though it has been marked mandatory, offering a voluntary program usually encourages those that are really not in need of it to participate and those that do need it usually don’t. The parents will be informed of the structure of the program and the fact that transportation will be provided so that their children will be taken home safely after the program. In fact, parents who may not be working full time or at all will be encouraged to observe or participate in another session that will help them to understand what their child needs to improve. The session, which will last as long as the tutoring session, will more than likely be conducted by the assistant principal or a math/science staff member and will give the parent an opportunity to be truly acquainted with the activities being conducted. This program may also be helpful to them as well as some of these parents lack the basic educational skills that are necessary to obtain a job. Activities and Schedule Based on successful programs in Arkansas, the after-school program we will establish will mirror these successful programs and therefore, the program will entail classes of one and a half hours each day, Monday through Thursday between the hours of 3pm and 4:30pm. Mondays and Wednesdays will be dedicated to math and Tuesdays and Thursdays will be dedicated to science. The sessions will be divided into 40 minute periods during which the first period will be dedicated to the teacher illustrating the subject material and the second period will be dedicated to the students participating in groups and working together to complete the work presented in the first period. The students will get a ten-minute break during which they will receive refreshments. In the Camden School District in Arkansas, school officials credited the success of the after-school programs to the schools being released from the â€Å"Adequate Yearly Progress† (AYP) status under the NCLB Act (Arkansas Advocates for Children & Families, 2006). Throughout the course of the program, teachers will be encouraged not to utilize the same material or techniques used on a daily basis. The teachers will be reminded that the program is geared towards individuals who have a negative attitude toward the subjects which may be as a result of not only failure to comprehend the material but also the teacher’s emphasis on traditional methods. Therefore, the program will forego any emphasis on memorization, computation, and equation and will focus on modeling and real world problem solving. Engaging in group work, especially in math, has proven to be successful and will be the focus of the program. According to Jones, group work differs from cooperative learning in its lesser emphasis on the teacher as instructor and its greater dependence on students teaching other students. Moreover, cooperative learning procedures as dependent first on instruction by the teacher, then on practice engaged in actively by members of an established student team (often of four team members), has evidence that supports the efficacy of the approach to elevate not only achievement but also self-esteem, interpersonal effectiveness and interracial harmony (Jones, 1988, 328). Therefore, the students will work together in groups over the period of the academic year and will be exposed to hands-on experiences, games, and projects. KidzMath should really be a good stimulant and with the assistance of the teachers, the students should be motivated. Teachers will also be encouraged to maintain a weekly progress report which will ultimately be used to assess the program’s progress. Another aspect of the program would entail having the Principal establishing stronger ties with the community and getting more community leaders involved by dropping by the after-school program to give advice and encouragement to the students. Students are not only stimulated by various activities that are outside of the norm of the regular classroom but are also stimulated by role models or individuals they deem to be successful from their part of the neighborhood. According to a report done on the Chicago School Reform, the schools that experienced major changes and improvements were led by principals who were strong veteran leaders with good relationships with their local school councils and the community (Hess, Jr. , 1999, 79). Additionally, incentives can also be offered for the students in the program which will encourage their continued participation and potential success and can range from visits to museums or amusement parks if they have showed slight improvements. While these children who performed poorly are from low income families, and a reduction in poverty rates might have a salutary effect on measured school achievement, according to Lyle V. Jones, the influence of poverty on educational achievement may be ameliorated by introducing school-parent programs to improve academic conditions in the home. After reviewing nearly 3,000 investigations of productive factors in learning concludes that such programs have an outstanding record of success in promoting achievement (Jones, 1988, 327). Explanation of Logic Model Inputs: consist of the fundamental resources—human and capital—that the program needs in order for it to achieve its goals. These resources consist of funding for per session rates for the teachers, payment for the TASC Consultant, supplies such as KidzMath, transportation, and refreshments. The most important resources needed are the children to whom the program is directed. Activities: Once the fundamental resources are in place, the schedule has been established and the techniques for teaching have been agreed upon, then the after-school program will proceed as planned throughout the academic year. The sessions will be conducted four days a week, Mondays and Wednesdays, for math and Tuesdays and Thursdays for science lasting 1. 5 hrs each period. The sessions will entail a great deal of group work and collaboration along with potential visits from community leaders and role models. Outputs: Upon implementation of the program, it is important to ascertain if the program is reaching its target population, if the services provided are being done in the manner discussed and if the population are benefiting or if they have any concerns those will be noted throughout the assessment. This will be done by conducting site visits, performing observations and conducting surveys. Outcomes: If the program is successful in achieving its goals, then the immediate goals will see the students passing their in-class tests and ultimately the state exams—which has been the focal issue with the school and the reason for the Title I status under the NCLB Act. The long-term goals include the participants of the program actually going on to high school and possibly even college. From that point onward, if students succeed in college, they may even pursue challenging careers thereby improving their socio-economic status. The reason the logic diagram is done in a cyclical manner is to demonstrate that if the program is successful and the students do improve significantly, then the school may be eligible for the same amount or a higher amount of funding which they can use to increase their resources for the input phase for the upcoming academic year. PROGRAM PROCESS Once the program has been implemented, it is important to ascertain if the services are in fact being delivered as planned and if the participants are learning with the teachers employing the new techniques as discussed. In order to do this, we will conduct an observational study as fashioned from the TASC’s site visit procedures in addition to teacher and parental surveys to see if they have noted any differences in the children participating in the program. This assessment will be done halfway throughout the semester at approximately the end of January which will also coincide with the first set of state exams (students also take these exams towards the end of the academic year-approximately June). The assessment will begin with a two-person team (my colleague and I) visiting the after-school’s program for two days a week, for a total of two weeks—one day for math and the other for science. The visit will include an interview with the principal and assistant principal (who, as noted before, would have taken turns monitoring the program). There will be 90 minute observations including the 10 minute break to see how the children are behaving and the teachers’ interaction with them accordingly. The assessment will look at three of the five primary factors as fashioned from TASC’s rating on project activities: Staff-directing relationship-building ?Staff use positive behavior management techniques ?Staff show positive affect toward youth ?Staff attentively listen to and/or observe youth ?Staff encourage youth to share their ideas, opinions, and concerns Staff strategies for skill-building and mastery ?Staff verbally recognize youth’s efforts and accomplishments ? Staff assist youth without taking control ?Staff ask youth to expand upon their answers and ideas ?Staff challenge youth to move beyond their current level of competency ? Staff plan for/ask youth to work together ?Staff employ two or more teaching strategies Activity content and structure ?The activity is well organized ?The activity challenges students intellectually, creatively, and/or physically ? The activity requires analytic thinking The observers will rate each indicator on a scale from 1 to 5 where 1 meant that the indicator was not evident during the observation period and a 5 meant that the indicator was highly evident and consistent. These ratings will provide a systematic method for the observation team to quantify its observations of the factors that contribute to the possible success of the program (TASC Catalog of Publication and Reports, 2005, 3). The assessment will also ask teachers to document any changes they have observed in their students’ behavior throughout the program. This will be extracted from a weekly progress report that they were encouraged to write at the commencement of the program. This will give us an idea if the students have made any progress in the eyes of the educators. The last assessment will be done with the parents who will be asked their views of the program. The questions will include but not be limited to: ?Is the program meeting your expectations? ?Do you see any noticeable changes in your child’s progress? Does your child show any more interest in math or science? ?Do you feel you have benefited from observing or partaking in the informative sessions conducted by the principal or staff? ?Are you satisfied with the transportation provided? These questions will receive ratings from 1-5 as noted above and will give us an overall idea of the process of the structure. We can use the res ults of the assessment to facilitate mid-term improvements before the conclusion of the program. The results can also be used for future improvements should the after-school program enter its second academic year. CONCEPTUALIZATION AND OPERATIONALIZATION OF PROGRAM OUTCOMES The goal of this study is to determine the impact of an after-school program on improving the scores of low performing eighth grade students in IS 166. Therefore, the hypothesis is eighth grade Math and Science students who have performed below average in state exams are more than likely to improve their grades in both subjects after enrolling and completing the year long after-school program. In this case, the independent variable would be the after-school program and the dependent variable would be the overall improvement in grades. Independent Variable: After-school Program The after-school program (in this project) may be conceptualized as any academic activity that takes place outside of the mandated school hours that is geared towards the improvement of a child’s academic achievement in a specific subject area. It may be operationalized by examining the responses from the observations conducted in the assessment phase which were based on five primary factors ranging from staff-directing relationship building to staff strategies for skill-building and mastery to activity content and structure. Under each category there are various indicators which will be rated on a scale from 1 to 5 where 1 is meant that the indicator was not evident during the observation period and a 5 meant that the indicator was highly evident and consistent. Dependent Variable: Overall Improvement in Grades Overall improvement in grades may be conceptualized as a notable or significant increase which may be anywhere from 15-20% in the in-class and state scores. The increase in scores would hopefully translate into passing grades. Improvement in grades can be operationalized by examining both the in-class and state test scores and comparing both to the previous year’s scores and as such, we can begin to measure some sort of success based on the increase in the scores. It should be noted that while the overall improvement in grades is the primary dependent variable on which the focus is placed, there are other variables that should be taken into account, however, due to the constraints of this paper, they will be mentioned briefly. They are but not limited to: improvement in student attitudes—that is the effect the after-school program has had on their approach to the subjects. Do the students now have a positive attitude towards the subject after improving their ability to process and analyze the new information provided? Also, there is the parental support aspect which must be taken into consideration. Did the after-school program increase parental awareness, that is, making parents aware of what students need to excel in both subjects? Do parents now know how to assist or provide support for their children in these subject areas? Assessing Program Impact—Strategy In order to determine if the after-school program had an effect on overall Math and Science scores, a randomized control-group pretest and posttest design will be conducted. (Please note that steps 1-3 would have been done prior to the implementation of the after-school program). The following steps will be followed in order to execute this test: 1) Students will be selected from the eighth grade roster by random methods, specifically, randomly choosing social security numbers from the database. ) The students with social security numbers ending in even numbers will be assigned to the treatment group (X)—the after-school program, while the students with social security numbers ending with odd numbers will be placed in the nontreatment group (Y). 3) An in-class test similar to that given at the state level will be administered to both groups to ascertain their scores—the dependent variable. The scores will be added for both the ex perimental and control group. 4) After totaling the scores, the experimental phase will begin. Both groups will be exposed to the same conditions with the exception of the experimental group (X) who will have the experimental treatment—the after-school program for the academic year. 5) After the experimental group has completed the after-school program, both groups will be evaluated again using an in-class test similar to the one given in the pre-testing period. Once again, the scores will be added for both the experimental and control group. 6) The scores between the pre-testing period and the post-testing period will be calculated to establish the difference. ) The difference in the scores will be compared to determine if the after-school program (the treatment) was associated with a change favoring the experimental group over the control group—who did not participate in the after-school program. 8) A statistical test will be used to determine whether the difference in the scores is truly significant—that is, if the difference is large enough to reject t he null hypothesis that the difference is simply a chance occurrence. According to Stephen Isaac in his book, â€Å"Handbook in Research and Evaluation† nternal validity gains strength with the randomized design because extraneous variables are controlled since they affect both groups equally (Isaac, 1971, 39). To elaborate, extraneous variables such as differential selection is controlled by random selection methods. Maturation and pre-testing effects occur equally for all groups, differential mortality can be assessed for nonrandom patterns, and statistical regression is controlled when extreme scorers from the same population are randomly assigned to groups (statistical regression will occur but it will occur equally with all groups) (Isaac, 1971, 39). The disadvantages to this design are to be found in the within-session variations during which time the experimental and control groups are tested and treated separately. There may be differences in room conditions, personalities of teachers, or wording of instructions. According to Isaac, the students should be tested individually or in small groups, randomly assigning subjects, times, and places to experimental and control conditions. The effects of any unwanted situational factors are thus randomly distributed among the subgroups, allowing them to be ignored (Isaac, 1971, 39). Isaac further states that to control for within-session instrument differences, it is necessary also to assign mechanical instruments, teachers, observers and raters to sessions—or preferably to a single session. Ideally, if observers or judges are involved, they should remain unaware of which groups are being used for control or experimental purposes, since they may have subtle biases that could influence their observations. REFERENCES Andreatta, Dave. â€Å"Math Concerns Are Adding Up† New York Post, October 12, 2006: 11 Arkansas Advocates for Children & Families (2006). After-school programs in Arkansas: A solution whose time has come. 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Comprehensive School Reform: A Longitudinal Study of School Improvement in One State† Teachers College Record, October 2005, (107) 10: 2205-2226. Hess, Jr. , G. Alfred. â€Å"Understanding Achievement (and other) changes under Chicago School Reform† Educational Evaluation and Policy Analysis, Spring 1999, (21) 1: 67-83. Isaac, Stephen (1971). Handbook in Research and Evaluation. San Diego: EDITS Publishers Jones, Lyle V. â€Å"Schooling in Mathematics and Science and What Can Be Done to Improve Them† Review of Research in Education, 1988-1989, (15): 307-341. Manswell Butty, Jo-Anne L. â€Å"Teacher Instruction, Student Attitudes and Mathematics Performance among 10th and 12th grade Black and Hispanic Students† The Journal of Negro Education, Winter-Spring 2001, (70) ? : 19-37. 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