Tuesday, October 29, 2019

Literature Review on Total Quality Management in public and private Essay

Literature Review on Total Quality Management in public and private preschools - Essay Example The use of quality management issues in public and education sector is more recent, and the interest of working with quality from a TQM point of view within the education sector has grown during the last decade (Dale, et al., nd). The use of TQM in the public sector such as education and the health sectors is deemed as part of the new public management. New public management is a general term for various change initiatives, which has been brought about by escalating requirements from different authorities. The Swedish public sector introduced an administrative law in 1987 that requires counteracting of inconveniences and enhancing accessibility among authorities. The Swedish commission on advanced vocational education necessitates that educational organizations employ quality assurance as some kind of quality evaluation. Formal definitions of total quality management preschool The external concept of quality refers to attempts to enhance the quality of the incoming product. In the ca se of schools, the product is the student or the child who is entering school for the first occasion. Industry operates with sellers who make parts, which when assembled will be the end product. Schools on the other, hand have two vendors, which are the preschool children and their parents or guardians. Schools ought to have programs for preschool and parenting. Nevertheless, this is often not possible to have preschooling as part of an ongoing program in most cases due to cost inadequacies. If possible, any school wishing to implement the external quality concept should have a preschool program. There are numerous definitions of the quality concept as put forward by different scholars (Karoly & Bigelow, 2005). There are five broad concepts of the term quality. One aspect is the transcendent concept where quality is taken as the innate excellence, which is absolute and universally acknowledgeable and long lasting. In preschooling, transcendent quality can be learned to be acknowledg ed through experience. The second approach to quality is product based, where quality reflects differences in the amount of some ingredient or factor possessed by a product. Preschool quality management concept on product based refers to attributes possessed by students. The third attribute of quality is user based, where the quality of the best satisfies clients’ preferences. Preschool quality management reflects on students meeting the requirements and needs of the employers as they look for those students with the highest quality. The fourth aspect of quality is manufacturing based, where the focus is on the supply side. Manufacturing based quality is essentially concerned with manufacturing practices and fulfilling tolerances (Bradley, 1994). The final concept of quality is value based, where quality is measured in terms of costs and price. In preschooling total quality management, the school should offer performance or conformance at an acceptable price and cost. Main co mponents of total quality management in preschool There are five main basic components in preschool total quality management that foster young children skills and abilities. These are the curriculum, the early literacy learning principles, accountability and assessment, teacher education and professional growth, as well as home-school relations (Bracken, 2004). Early literacy learning principles Developing standards for preschool is among the best

Sunday, October 27, 2019

How Realism caused the Global Financial Crisis

How Realism caused the Global Financial Crisis The global financial crisis is commonly believed to have begun in July 2007 with the credit crunch, when a loss of confidence by US investors in the value of sub-prime mortgages caused a liquidity crisis. The housing market in the United States suffered greatly as many home owners who had taken out sub-prime loans found they were unable to meet their mortgage repayments. As the value of homes plummeted, the borrowers found themselves with negative equity. With a large number of borrowers defaulting on loans, banks were faced with a situation where the repossessed house and land was worth less on todays market than the bank had loaned out originally. The banks had a liquidity crisis on their hands. The housing collapse in the United States is commonly referred to as the trigger for the global financial crisis. Liberalism is built on the fundamental assumption that human nature is rational and thus good. Humans are capable of cooperative behaviour, and destructive behaviour is a result of bad societies, institutions and/or governments. As such, the Liberal school of thought has a strong belief in progress, particularly the notion that humans are perfectible. Thus all humans deserve basic rights, liberty and equality. Consequently, Liberalism has a deep concern with improving the welfare of all people. In a highly developed nation like the USA, many would argue home-ownership is a vital aspect of welfare. In the modern world, constant economic growth is essential for progress of this nature. Liberals believe the optimal way of achieving economic growth is through free trade and markets. There must be freedom for private powers (business) at the expense of public power (government.) Free markets and trade will organically synchronise the supply and demand of resources and government attempts to control or regulate the market will only make that process less efficient. Free trade enables the execution of other core Liberal beliefs, such as the concepts of cooperation and integration. Through economic interdependence based on mutual benefit, the possibility of conflict between nation-states is reduced. Furthermore, economic cooperation creates wealth, development and growth for all involved. This process of rapid cross-border movement of goods, services, technology and capital is known as globalisation. However, with the positives of economic interdependence come the risks financial toxicity in the USA economic system spread world-wide like wildfire. Realism, created as a response to Idealism, is currently the dominant school of thought in international relations. The premise is that nation-states are the dominant actors in a value-free system of international relations, which take place in an environment of permanent international anarchy and revolves around power. The main tenets of the theory are statism, survival, and self-help. Realism accepts the power of the free trade, but not only rejects the notion that government intervention causes market inefficiency, but believes that public power exerting regulatory control leads to the optimal outcome. Realism favours the use of high tariffs to protect infant or venerable domestic industries from foreign competition until they have built up the capacity to compete on the world market. The Realist hijack (through intervention) of the Liberal free-market has undermined the Liberal system overall and is the primary cause of the global-financial-crisis. Other views of international relation schools of thought in the context of global economics include the Marxist view and the Constructivist view. Marxists believe that only vigorous application of strong public power can check the innate tendency of private power benefiting the elite at the expense of the population at large. Constructivists trust that a unit, in addition to its material interests, will also act based on political and economic identities and values. According to Realists, the global-financial-crisis was a result of the Liberal free market enabling Wall Street to act upon its greed unchecked. And today we see how utterly mistaken was the Milton Friedman notion that a market system can regulate itself. We see how silly the Ronald Reagan slogan was that government is the problem, not the solution. This prevailing ideology of the last few decades has now been reversed. Everyone understands now, on the contrary, that there can be no solution without government. The classical Liberal perspective is quick to point out that Realist public policy, hoping to control the market in order to achieve optimal outcomes (in this case a push for greater home ownership), distorted the natural market feedback loops of profit and loss. Capitalism is a profit and loss system. The profits encourage risk taking. The losses encourage prudence. When taxpayers absorb the losses, the distorted result is reckless and imprudent risk taking. The governments Realist policy to push for greater home ownership led to government-sponsored enterprises to, in essence, guarantee mortgages. In the US, householders can hand their property over to the bank and walk away if they cannot pay their mortgage. As the aforementioned government intervention significantly reduced the risk of underwriting mortgages for banks, they began to underwrite mortgages to anyone, even unqualified borrowers who were getting mortgages for houses they could never afford. As many of the sub-prime borrowers got behind in their repayments, they were evicted or they walked away. But with so many houses now coming up for sale, prices fell sharply. With so many borrowers defaulting on mortgages, the supply of houses far outweighed the demand. Consequently, the banks repossessed houses were worth less on todays market than when the banks had originally loaned them out. This liquidity crisis triggered the global-financial-crisis. Public-policy decisions have perverted the incentives that naturally create stability in financial markets and the market for housing. Over the last three decades, government policy has coddled creditors, reducing the risk they face from financing bad investments. Not surprisingly, this encouraged risky investments financed by borrowed money. The increasing use of debt mixed with housing policy, monetary policy, and tax policy crippled the housing market and the financial sector. Liberals argue that this is the reason the markets must be free of government control. As long as Realists believe that interfering with the market can make their nation-state better (i.e. greater home ownership for Americans), there will be opportunity and incentive for corporate lobbyists (in this case from Wall Street) to attempt to manipulate government for its own advantage. Free-markets work because they align the individual greed of man (ironically a fundamental aspect of Realism) with the common good of the nation-state. Realism intervention corrupts that alignment by creating a system that can be gamed. Realists often accuse Liberals of being idealistic to a fault. Ironically, it was the Realists making reality conform to their ideals that created the distortion of government economic policies, leading to short-sighted intervention in the relatively free market. This resulted in the unintentional long-term consequence of perverting the natural incentives of productivity profit and loss which, in turn, ultimately triggered the global-financial-crisis. It was government intervention in the markets that created the crisis and that less, not more, regulation is what the system needs to heal and to survive. Marcell Acs 109790

Friday, October 25, 2019

Androgynous Hate :: Marilyn Manson Rock Essays

Androgynous Hate â€Å"Please proceed, only if you are prepared to confront Satan himself,† warns a Christian web site devoted to educating Christian youth on today’s hot-button issues such as pornography and pre-marital sex (Christian Family Network). But what the authors of this web page are referring to is not the abandonment of morals by today’s teens. They are naming a singular music artist to be a current incarnation of the primal evil; they refer to the man born as Brian Warner, but known by teenagers everywhere as Marilyn Manson. Marilyn Manson fronts a music rock band of the same name that in no uncertain terms preaches hate for everything: hate for family, hate for government, hate for society, hate for religion, and to some, the most threatening of all, hate for self. â€Å"I’d hate the hater, I’d rape the raper,† screams Manson on the opening track of his Anti-Christ Superstar album (Manson). Appropriately titled â€Å"Irresponsible Hate Anthem,à ¢â‚¬  this song characteristically lashes out criminals and victims alike, his message leaving nothing but battered psyches in its wake. Visual images projected by the band use death, grotesque rotting flesh, evil countenances and androgynous sexuality to shock and revolt. At one concert a hermaphroditic Manson dons a gas mask whose air supply is attached to his two guitarists’ penises. If a fan cannot get to a concert, they need not fear. Simply load Marilyn’s latest album, Holywood, into a computer and those with an Internet connection are treated to a multi-media presentation of a human brain being removed in an autopsy. Like a Sam Rami horror movie, the viewer cannot quite believe what they are seeing and watches with the same rapt fascination reserved for a train wreck or airplane crash. It is hard to imagine that this is anything more than an act, but the Church of Satan takes it seriously. The Church made Marilyn Manson an honorary Reverend saying that he is â€Å"the most satanic performer in popular music today,† (MTV News). This dubious accolade seems to fit Manson fine, as he currently prefers to be addressed as â€Å"Reverend.† Marilyn Manson uses this revolting imagery coupled with an unacceptable message of hate to sell record albums, however, he truly feels marginalized by society. That Marilyn Manson has an intentionally shocking presentation goes without saying. But this satanic superstar has another side; a subtle, darker, humanity constantly wounded by media hounding and the overt repulsion displayed by everyone, including his fans.

Thursday, October 24, 2019

Gothic Cathedral of Florence

This Gothic Cathedral of Florence is now becoming a great difficulty for me. If the Cathedral’s commission was given to me from the beginning of the construction, it would not have been such a pain. But this unfinished dome! Oh my God! Sometimes I get afraid if I am not able to complete it with perfection, I am not going to get even good food from the King. I sometimes wish I was not an architect I always wanted to become a musician. I could have listened to music all day long. I even though of starting up a musical school of mine but the desires of the King have led me to this place.I do not want to get insane. I will have to take some step. Decided! I am going to buy a sheep or a goat from Frodo. I know he will sell me one of his sheep or a goat. Then I am going to make a bagpipe out of the sheep skin. These bagpipes are not available in this city. Nothing is good about this city except the food. Then I will take this bagpipe to the King and tell him that I am a musician by birth and I have changed my occupation now. But will he kill me then? Diary you tell me, you tell me, will he kill me or spare me? I do not want to die.I am not becoming any musician. I am a good architect and will die an architect. Diary, I am now going to design the dome, a dome which has not been designed before. This will be the first dome of its type. August 30th, 1436 I am glad the dome is completed now. I do not believe that I have done it though it took very long. I am tired now I have to get some rest. I should go to some other city of Greece or Rome and leave Italy now for some time. I do not admire the dome so much as others do. I have not even gotten a chance to see it clearly myself.God seriously I have done some hard work on the dome and I am really proud of it. I hope the dome will remain as it is now for centuries. The material used in the structure has been the best available. If war does not struck Italy, this dome will remain enact for some centuries I believe. I wish my father was alive at this moment I would celebrate this moment with him and I am sure he would be really proud of his son who helped the King in building the largest dome ever built. The King has invited me at the dinner; God knows how many presents I am going to receive from all the friends of the King.Only this thing worries me that when will the dome be decorated with the tiles and stones that I have recommended. I hope the dome is completed in my lifetime though I do not wish to live too long in this world. And yes today I am going to thank all of the supporters who helped me in the making of the dome. Lorenzo has been very supportive as he also took over the construction when I was suffering from illness. I am getting late for the dinner now I have to wear the clothes and leave for the dinner the horse cart must have arrived.

Wednesday, October 23, 2019

Anne Aylor. Inc Essay

Different users for different purposes to use financial information. Not all parts of the financial statements are equally relevant to all users. For instance, stockholders are more concerned with profit growth and revenue than creditors. Materiality is a relative rather than an absolute concept. Based on different operation environment, the materiality threshold will vary to influence users of the financial statement. For example, the magnitude of a misstatement that will influence users of the financial statement will change based on how the entity is performing in the industry. Most misstatements affect both a balance sheet an income statement account due to the dual entry method. So, auditors must design a audit plan to detect the smallest misstatement that will influence users of the financial statement. A risk of management fraud will affect directly the accounting amount, such as net income. For example, asset accounts will be overstated and liability accounts will be understated. The objective of setting tolerable misstatement is to provide reasonable assurance that the financial statements are fairly presented in all material respects at the lowest cost. So, auditors may design a higher tolerable misstatement to  minimize cost for the less evidence that will be needed. Conversely, the lower the tolerable misstatement the more evidence that will be needed. We cannot expect every account that will be misstated by an amount equal to its tolerable misstatement. In the fact, it is more likely that most accounts will be misstated by an amount greater then its tolerable misstatement while others may be misstated by an amount less than its tolerable misstatement. Planning for an audit helps the auditor fast and effectively perform the audit before starting an audit. Auditors are required to design an audit program because auditors must consider the risk of material misstatement. Thus, Auditors should have trial balance amounts to establish materiality thresholds for the current year audit.