Critical Analysis of Delta Airline

Critical Analysis of Delta Air Lines, Inc. Financial Reporting and Disclosure Table of Contents Description of Delta Air Lines, Inc. Background, Industry, Market3 Financial Reporting Similarities and Differences4-5 Direction of Disclosure Three Year Comparison5-6 Disclosure Techniques7-8 Financial Derivatives8-9 Financial Statement Analysis Three Year Ratio Analysis10-13 Disclosure of Note Items Application of GAAP13-18 Conclusion Closing Comments18-19 Description of Delta Air Lines, Inc. Background and ProductsDelta Air Lines, Inc. was originally formed as Huff Daland Dusters, Inc. on May 30, 1924, in Macon, Georgia. This began as an aerial crop dusting operation until the company moved to Ouachita Parish in northeastern Louisiana, in 1925, and began acting as a passenger airline in late 1929. Collett E. Woolman purchased the company on September 13, 1928, and renamed it Delta Air Service, with headquarters in Monroe. In the ensuing decades, Delta grew through the addition of routes and the acquisition of other airlines.It transitioned from propeller planes to jets in the 1970s, and entered international competition to Europe in the 1970s and across the Pacific in the 1980s. Delta Air Lines, Inc. is currently a major airline based in the United States headquartered in Atlanta. Delta is the world's largest airline operating under a single certificate, operating flights on six continents across the globe. Delta operates an extensive domestic and international network, spanning North America, South America, Europe, Asia, Africa, the Middle East, the Caribbean and Australia.Delta and its subsidiary Delta Connection operate over 4,000 flights every day. Delta and the Delta Connection carriers fly to 348 destinations in 64 countries. Industry and Market Typically, airline companies and aircraft manufacturers are more prone to swings in revenue and equity market prices due to the release of economic indicators. Delta had an increase of 38% in domestic revenue since 2 008. This is due to increased cargo and baggage handling fees due to new policy implementation. Delta increased its international revenue by 26% since 2008.This is mostly due to an increased focus in the international arena due to the lower demand and higher competition from discount airliners in the U. S. The airline industry contains a variety of different airlines. Some of Delta’s biggest competitors are AirTran Holdings, Southwest Airlines Company, Continental Airlines, American Airlines, JetBlue Airways, United Airlines, and US Airway Group. All of these competitors are diversified in terms of the number of different things they offer, allowing companies in the industry to have access to a number of different profitable markets.Similarities and Differences in Financial Reporting Comparison of Annual Report, 10K and 10Q Delta Air Lines, Inc. uses a number of different elements to supply pertinent information to consumers, investors, creditors, employees, and anyone with a general interest in or curiosity about the company. This pertinent information comes in the form of reports that companies file with the Security and Exchange Commission or SEC, such as the company annual report, the 10K and the 10Q.The annual report is a comprehensive report on a company’s activities throughout the preceding year. Annual reports are intended to give shareholders and other interested persons information about the company’s activities and performance. The 10K is a summary report of a company’s performance that must be submitted annually to the SEC. The 10Q, on the other hand, is a report of a company’s performance submitted quarterly by all public firms to the Securities and Exchange Commission. In the 10Q, firms are required to disclose only newly relevant information egarding their financial position. We see that all three reports are very similar in general as to the information they provide, as well as their purpose. There are a numbe r of similarities and differences between the three reports. The annual report, unlike the 10K and the 10Q, is designed for the benefit of the stockholders and any potential investors. The annual report is published once a year, like the 10K, and usually provides information over a two or three year period to show growth or decline.The annual report is produced to be aesthetically appealing, with color, pictures, quality paper, and printing all for the benefit of current or potential stockholders. The annual report usually includes a company overview, a letter to shareowners, information on the company and its brands, products, and initiatives, its financial highlights, a list of the members of the board of directors, goals and opportunities, and then any important financial statements, information and notes, all of which is meant to promote investment and provide information.The 10K is also a form of an annual report but is only filed with the SEC. It is merely a financial snapshot of the company over the previous year and lacks any visually appealing elements. It too includes a company of the important financial statements, information and notes, but unlike the annual report, it gives much more detail and insight into the operations and cash flow functions of the company. The 10K includes detailed information regarding the business, risk factors, properties, legal proceedings, controls and procedures, transaction relationships, and much more.Like the annual report, the 10K provides information for the current year as well as for one or two years before the current. The 10K is not meant for the benefits of stockholders, but is produced for the sole use of being files with the SEC. The last report is the 10Q, which is a quarterly report filed exclusively with the SEC. This report gives a snapshot of the company’s financial situation in the last quarter, usually a three month period, and also supplies the information for the same quarter in the previous year. The 10Q sually contains information for the total year to date as well. The 10Q, unlike the 10K, is an unaudited version of the financial information and may contain a significant amount of estimation. The report contains sufficiently less information than the other two reports, and gives a general overview of the following topics: financial statements, operations, quantitative and qualitative disclosures, controls, and risk factors. Like the 10K, the 10Q lacks any visually appealing elements because its sole use is for that of the SEC and not for the stockholder’s or potential investors.While still being of importance, the 10Q is of less important than that of the annual report or 10K because of its unaudited and estimated nature, as well as the fact that it reports on a significantly shorter time period than that of the reports and therefore enables users of the report to draw fewer conclusions. Overall, the 10Q is not as useful as those interested in the financial in formation because it provides much less detail and gives a much smaller picture of the company’s financial outlook. Direction of Disclosure Three Year ComparisonOver the last three years, Delta Air Lines, Inc. has made few changes in regard to its direction of disclosure. Delta Air Lines, Inc. discloses its Notes to Financial Statements directly following its Financial Statements and Supplementary Data. In 2008 and 2009, Delta Air Lines, Inc. disclosed all of the same eighteen notes to financial statements in the same order. In 2010, the number of notes was increased to nineteen. The three added notes in 2010 consist of Note 8: JFK Development, Note 11: Bankruptcy Claims Resolution, and Note 19: Subsequent Events.In the 2008 10K, Note 17: Valuation and Qualifying Accounts was stated and kept in the 2009 10K as Note 17 as well. However, it was not included in the 2010 10K. All the Notes added in each year were due to issues that arose within the company. Delta Air Lines, Inc. Note 11: Bankruptcy Claims Resolution was added because In September  2005, we and substantially all of our subsidiaries filed voluntary petitions for reorganization under Chapter  11 of the U. S. Bankruptcy Code. On April  30, 2007, the Delta Debtors emerged from bankruptcy.Under the Delta Debtors’ Joint Plan of Reorganization, most holders of allowed general, unsecured claims against the Delta Debtors received or will receive Delta common stock in satisfaction of their claims. There will be no further material impact to our Consolidated Statements of Operations from the settlement of claims because the holders of such claims will receive under Delta’s and Northwest’s Plan of Reorganization, as the case may be, only their pro rata share of the distributions of common stock contemplated by the applicable Plan of Reorganization.Delta Air Lines, Inc. Note 8: JFK Redevelopment states the company’s annual rent, operation and maintenance payments for the use of terminal facilities at JFK were approximately $135  million in 2010, and estimate the future annual payments to be approximately $200 million after the project is complete in 2016. We will be responsible for the management and construction of the project and bear construction risk, including cost overruns. As construction progresses, the project will be recorded on our Consolidated Balance Sheet as a fixed asset as if we owned the asset.We will also record a related construction obligation on our Consolidated Balance Sheet. Future rental payments will reduce this construction obligation and result in the recording of interest expense on our Consolidated Statement of Operations. The last aspect of Delta Air Lines, Inc. direction of disclosure that has changed with the last three years is Note 19: Subsequent Events. In February 2011, the company completed a $100 million offering of Pass Through Certificates and a $135 million offering of Pass Through Certificates through two separate pass through trusts. This has a final maturity in January 2016.The company received $75 million in net proceeds from the 2010-2B EETC at the closing of the offering and the remaining $59 million is being held in escrow until they refinance other aircraft. Techniques of Disclosure Companies should disclose information as completely as possible in relation to financial condition, contingencies, methods of valuing assets and liabilities, and contracts and agreements. In order to do so, a company may use a number of different disclosure techniques, which include but are not limited to, parenthetical explanations, notes, cross references and contra tems, and supporting schedules. Delta Air Lines, Inc. uses a number of these techniques in the disclosure of their pertinent financial information. Delta Air Lines, Inc. uses parenthetical explanations in a number of different places throughout their financial reporting. Companies use parenthetical explanations to add clarity and com pleteness where it may be needed. This technique brings additional information into the body of the text or statement an afforded for less oversight by readers or users of the financial information. Delta Air Lines, Inc. uses parenthetical explanations in their financial reporting.For example, on the balance sheet under â€Å"Stockholders’ Equity†, Delta Air Lines, Inc. shows parenthetical explanation of the price per share when stating: Shares of common stock issued and compensation expense associated with equity awards (Treasury shares withheld for payment of taxes, $10. 73 per share). (This example is in the 2010 annual report). Notes are another important technique that companies use for disclosure purposes. Notes allow companies to supply additional information or explanations without writing lengthy or inconvenient parenthetical explanations.Notes are commonly used to disclose the existence and amount of any dividends in arrears, terms of or obligations concernin g purchase commitments, special financial arrangements, financial instruments, depreciation policies, changes in accounting principles or policies, and any contingencies. Companies who use notes are obligated to present all essential facts as completely and precisely as possible in an effort to relay the appropriate and accurate information to readers. Delta Air Lines, Inc. relies heavily on notes in their financial reporting and discloses them in a section called Notes to the Consolidated Financial Statements.Each of these notes adds or clarifies information already presented in the report. An example of such is Note 4: Goodwill and Other Intangible Assets. This note in the Notes to Consolidated Financial Statements section of the annual report describes that the company experienced a significant decline in market capitalization primarily from record high fuel prices and overall airline industry conditions. We determined that these factors combined with further increases in fuel pr ices were an indicator that a goodwill impairment test was required.As a result, we estimated fair value based on a discounted projection of future cash flows, supported with a market-based valuation. We determined that goodwill was impaired and recorded a non-cash charge of $6. 9  billion for the year ended December  31, 2008. This is just one of many notes disclosed by Delta Air Lines, Inc. in their financial reports (this example is in the 2010 annual report). Cross-references and contra items are another important techniques used to supplement the disclosure of financial information. Cross-referencing shows a direct relationship between an asset and a liability on the balance sheet.Cross-referencing is not a technique used by Delta Air Lines, Inc. in their disclosure. Along with cross-referencing, Delta Air Lines, Inc. does not disclose any contra or adjunct accounts in its financial reports. Delta Air Lines, Inc. reports its assets at net and does not quantitatively divulge any contra account information. Contra and adjunct accounts are listed on the balance sheet. Contra accounts either reduce an asset, liability, or owner’s equity account. Adjunct accounts increase an asset, liability, or owner’s equity account. Some examples of such accounts are accumulated depreciation and discount or premium on bonds payable.Delta Air Lines, Inc. does not list any of these accounts specifically in disclosing their financial information, but instead lists all their assets and liabilities at net. The last technique of disclosure to discuss is supporting schedules. Supporting schedules are used to present more detailed information about certain assets or liabilities. Typically, Delta Air Lines, Inc. does not use this technique in disclosure. Financial Derivatives Financial derivative instruments are products developed to manage the financial risks associated with constant change due to volatile markets, new technology, and deregulation.Derivative instr uments help to smooth out fluctuations caused by various types of risk. Companies, such as Delta Air Lines, Inc. use the fair values or cash flows of derivative instruments to offset changes in fair values or cash flows of any at-risk assets. Delta Air Lines, Inc. discloses information on their use of financial derivative products in their Notes under Consolidated Financial Statements. In Note 1: Background and Summary of Significant Policies, Delta Air Lines, Inc. discusses a change in accounting policy in regards to derivative instruments.In March of 2008, FASB issued â€Å"Disclosure about Derivative Instruments and Hedging Activities†. The standard requires enhanced disclosure about how and why entities use derivative instruments, how the instruments and related hedging items are accounted for and how the instruments affect an entity’s financial position, performance, and cash flows. This standard amends required disclosures about the fair value of financial instru ments in interim and annual financial statements. In Note 3: Risk Management and Financial Instruments, Delta Air Lines, Inc. discuss their disclosure of financial derivatives and how they are accounted for.Delta Air Lines, Inc. results of operations are materially impacted by changes in aircraft fuel prices. In an effort to manage exposure to this risk, the company periodically enters into derivative instruments generally comprised of crude oil, heating oil and jet fuel swap, collar and call option contracts to hedge a portion of our projected aircraft fuel requirements, including those of our Contract Carriers under capacity purchase agreements. All hedges are recorded at fair value, and gains and losses on hedges are recorded in other income (expense) at net.Within the Consolidated Statement of Cash Flows, settlements for fair value and cash flow hedges are classified as an operating activity, while all other derivatives are classified as a financing activity. Financial Statement Analysis Analysis: Three Year Ratio Comparison | 2010| 2009| 2008| Liquidity Ratios|   |   |   | Current Ratio: | 0. 64| 0. 79| 0. 81| current assets / current liabilities | | | | Quick or Acid Test Ratio:| 0. 61| 0. 76| 0. 77| current assets – inventories / current liabilities | | | | Current Cash Debt Coverage Ratio:| N/A| 0. 14| -0. 15| net cash from operating activities / average current liabilities| | | | | | | |Activity Ratios| | | | Receivables Turnover Ratio:| 21. 81| 20. 74| 15. 73| net sales / average (net) trade receivables | | | | Inventory Turnover Ratio:| N/A| N/A| N/A| cost of goods sold / average inventory | | | | Asset Turnover Ratio:| 0. 74| 0. 64| 0. 50| net sales / average total assets| | | | | | | | Profitability Ratios| | | | Profit Margin on Sales: | 0. 02%| -0. 04%| -0. 39%| net income / net sales | | | | Rate of Return on Assets:| 0. 01%| -0. 03%| -0. 20%| net income / average total assets| | | | Rate of Return on Common Stock Equity| 0. 73%| 0 . 31%| 1. 5%| net income – preferred dividends / average common stockholder’s equity| | | | Earnings Per Share| $0. 71| -$1. 50| -$19. 06| net income – preferred dividends / weighted shares outstanding| | | | Diluted Earnings Per Share| $0. 70| -$1. 50| -$19. 08| given in the financial statements | | | | Payout Ratio| N/A| N/A| N/A| cash dividends / net income| | | | | | | | Coverage Ratios| | | | Debt to Total Assets Ratio:| 33. 59%| 38. 06%| 35. 50%| debt / total assets| | | | Times Interest Earned:| -0. 61| 1. 74| 13. 20| income before interest and taxes / interest expense| | | | Cash Debt Coverage Ratio:| N/A| 0. 3| 0. 04| net cash from operating activities / average total liabilities| | | | Book Value Per Share: | $1. 08| $0. 30| $1. 87| common stockholder’s equity / outstanding shares | | |   | Explanation A financial analysis of Delta Air Lines, Inc. is best done through the calculation and interpretation of financial ratios. There are four categ ories of financial ratios: liquidity, activity, profitability, and coverage. Each ratio gives a piece of information about the financial stability of the company and collectively portrays the big picture in regards to finances.The first type of ratios, liquidity ratios, measures a company’s short-run ability to pay its maturing obligations. The first ratio, the current ratio, is mainly used to give an idea of the company’s ability to pay back its short-term debts with its short-term assets. The higher the current ratio, the more capable the company is of paying its obligations. Delta Air Lines, Inc. current ratio has decreased gradually in the past three current years, which means the company is becoming less capable of paying off their maturing obligations. In all three years Delta Air Lines, Inc. as remained with a current ratio under one. A ratio under one suggests that the company would be unable to pay off its obligations if they came due at that point. The next r atio, the quick/acid test ratio indicates whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory. Like the current ratio, the higher the ratio, the better the financial outlook of the company. Delta Air Lines, Inc. acid test ratio has continued to decrease over the last few years, which is an indication that the company is becoming less liquid. Once again, Delta Air Lines, Inc. atio remained under one, implying that the company is not capable of paying off its maturing debts at this current point in time. The last liquidity ratio is the current cash debt coverage ratio which indicates whether a company can pay off its current liabilities from its operations in a given year. Delta Air Lines, Inc. current cash debt coverage ratio has increased from 2008 to 2009. The information needed to calculate 2010 was unavailable. The higher the current cash debt coverage ratio, the more capable the company is of paying off its current liabilities with the proceeds from its operations in a given year.Delta Air Lines, Inc. ratio was again below one in the two years calculated, meaning that the proceeds from their operations cannot support their current liabilities. The next type of financial ratios is the activity ratios, which measures how effectively the company is using the assets employed. The first ratio, the receivables turnover, measures the number of times on average a company collects receivables during the period. A low ratio implies that a company should re-assess its credit policies in order to ensure the timely collection of imparted credit that is not earning interest for the firm.Delta Air Lines, Inc. receivables turnover ratio increased over the last three years, meaning the company gradually started effectively using its employed assets. The inventory turnover ratio shows how many times a company’s inventory is sold and replaced over a period. This ratio should be compared against industry averages. A low turnover implies poor sales or ineffective buying. This ratio could not be calculated for all three years because the company does not have a cost of goods sold since they do not sell inventory.The last activity ratio, the asset turnover ratio, is useful to determine the amount of sales that are generated from each dollar of assets. Companies with low profit margins have a high asset turnover ratio, and those with high profit margins have a low asset turnover because of pricing strategies. Delta Air Lines, Inc. asset turnover ratio was increased over the last few years and was highest in 2010. This ratio indicates that over the last few years, the company has not been able to effectively use their assets to generate sales.A third type of financial ratios is the profitability ratios that measure the degree of success and failure of a company during a given period of time. The profit margin on sales measures how much out of every dollar of sales a company usually keeps as earnings . Delta Air Lines, Inc. profit margin on sales had increased gradually over the last few years. While this is a positive indication, the company generally has a lower profit margin than other companies in its industry. The rate of return on assets shows how profitable a company uses its assets during a period of time. Delta Air Lines, Inc. as a low rate of return indicating an inefficient use of assets to generate earnings. This company’s return on assets has increased over the last three years, indicating an increase in profitability. The rate of return on common stockholder’s equity measures a company’s profitability in terms of how much profit the company generates with the money shareholders have invested. Delta Air Lines, Inc. has a rather low rate of return on equity and has not shown consistent growth over the last few years. This indicates less profit per dollar invests, as well as a decrease in company profitability.The next ratios are the basic earning s per share and the diluted earnings per share. Basic earnings per share are the portion of a company’s profit allocated to each outstanding share of common stock. Diluted earnings per share expand on this idea by including any dilutive securities. Over the last three years, Delta Air Lines, Inc. basic and dilutive earnings per share have increased, indicating an increase in the company’s profitability. The last profitability ratio is the payout ratio, which is the percentage of earnings paid out as dividends to common stockholders. Delta Air Lines, Inc. ayout ratio cannot be calculated due to the fact that this company has no cash dividends. The last type of ratios used for financial analysis is the coverage ratios. Coverage ratios measure the degree of protection for long-term creditors and investors. The debt to total assets ratio shows the proportion of a company’s assets that are financed through debt. Companies with high debt to total asset ratios are said to be â€Å"highly leveraged†, and would be in danger if creditors start to demand repayment of debt. Delta Air Lines, Inc. ratio is on the low side and has been consistently low over the last three years.This could be an indication that many of the company’s assets are not financed through debt, which is good for the company. The times interest earned ratio or TIE is used to measure a company’s ability to meet its debt obligation. It is usually quoted as a ratio and indicates how many times a company can cover its interest charges on a pretax basis. Failing to meet these obligations could force a company into bankruptcy. The next ratio, the cash debt coverage ratio, indicated a company’s ability to repay its obligations from net cash provided by operating activities without having to liquidate the assets employed in its operations.Delta Air Lines, Inc. is very low which means that liquidation of assets would be required to repay current obligation. The last ratio we must analyze is the book value per share. Book value per share is the amount each share would receive if the company were to liquidate in the basis of amounts reported on the balance sheet. Delta Air Lines, Inc. book value per share has fluctuated significantly over the last few years but increased from 2009 to 2010, which is a good indication. Disclosure of Note Items Standard Applied and Application Delta Air Lines, Inc. ses Generally Accepted Accounting Principles (GAAP) for all of their financial reporting, disclosure, and statement analysis. Delta Air Lines, Inc. flies globally after its merge North West. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the U. S. (GAAP). The company’s Consolidated Financial Statements include the accounts of Delta Air Lines, Inc. and their wholly-owned subsidiaries. As a result of the Merger, the accounts of Northwest are included for all pe riods subsequent to the Closing Date.Preparation of these find financial statements require estimates and assumptions affecting the reported amounts of assets and liabilities at the date of the consolidated financial statements, reported amounts of revenues and expenses during the reporting period and related disclosures of contingent assets and liabilities. Item 1: Equity Disclosure of stockholder’s equity requires a company to disclose changes in the separate accounts comprising stockholder’s equity in order to make financial statements sufficiently informative.These changes may be disclosed in separate statements or in the basic financial statements or notes. In October  2009, the Financial Accounting Standards Board issued â€Å"Revenue Arrangements with Multiple Deliverables. † The standard revises guidance on the determination of when individual deliverables may be treated as separate units of accounting and the allocation of consideration among separate ly identified deliverables. It also expands disclosure requirements regarding an entity’s multiple element revenue arrangements. Item 2: DebtIn terms of long-term debt, disclosure generally must indicate the nature of the liabilities, maturity dates, interest rates, call provisions, conversion privileges, restrictions imposed by creditors, and assets designed or pledged as securities. It is recommended that companies show any assets pledged as a security for the debt in the assets section of the balance sheet. The fair values for all long-term debt should be disclosed if a practical estimation can be made. Lastly, it is required that companies disclose future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next five years.This type of disclosure allows users of financial statements to evaluate amounts and timing for future cash flows. Any off-balance sheet accounting that a company may do is required to be included in the notes in extensive detail. In Note 5, Delta Air Lines, Inc. acknowledges debt and gives specific details regarding its terms and conditions. For example, during 2010, the company recorded a $391  million loss on extinguishment of debt, of which $304  million related to a non-cash write-off of debt discounts that were recorded as part of purchase accounting.In the 2010 annual report, the company includes a table summarizing scheduled maturities of the company’s debt, including current. The nature of this disclosure aligns with the GAAP requirements. Item 3: Income Taxes Delta Air Lines, Inc. accounts for deferred income taxes under the liability method. They recognize deferred tax assets and liabilities based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. A valuation allowance is recorded to reduce deferred tax assets when necessary.Deferred tax assets and liabilities are recorded net as current and noncurrent deferred income taxes on the Consolidated Balance Sheets. The income tax provisions are based on calculations and assumptions that are subject to examination by the Internal Revenue Service (the â€Å"IRS†) and other taxing authorities. Although the positions they have taken on previously filed tax returns are reasonable, they have established tax and interest reserves in recognition that taxing authorities may challenge these positions, which could result in additional liabilities for taxes and interest.This company reviews and adjusts the reserves as circumstances warrant and events occur, such as lapsing of applicable statutes of limitations, conclusion of tax audits, a change in exposure based on current calculations, identification of new issues, release of administrative guidance or the rendering of a court decision affecting a particular issue. They adjust the income tax provision in the period in which the facts that give ri se to the revision become known. Item 4: Earnings per ShareBasic earnings per share (EPS) are net income divided by the weighted average number of common shares outstanding during the period. Diluted EPS includes the incremental shares assumed to be issued upon exercise of stock options and the incremental shares assumed to be issued under performance shares and restricted stock unit arrangements. For the 2010, 2009, and 2008 EPS computations, 18 million, 26 million, and 12 million stock options were excluded from the calculation of weighted shares for diluted EPS because their affects were ant dilutive.Item 5: Accounts Receivables Accounts receivable primarily consist of amounts due from credit card companies from the sale of passenger airline tickets, customers of the company aircraft maintenance and cargo transportation services and other companies for the purchase of mileage credits under the company’s SkyMiles Program. Delta Air Lines, Inc. provides an allowance for unco llectible accounts equal to the estimated losses expected to be incurred based on historical chargeback’s, write-offs, bankruptcies and other specific analyses.Bad debt expense and write-offs were not material for the years ended December  31, 2010, 2009 and 2008. Item 6: Cash and Cash Equivalents Short-term, highly liquid investments with maturities of three months or less when purchased are classified as cash and cash equivalents on the Consolidated Balance Sheets and are recorded at cost, which approximates fair value. Restricted cash and cash equivalents on the Consolidated Balance Sheets are primarily held to meet certain projected self-insurance obligations and are recorded at cost, which approximates fair value.According to Note 2, at December  31, 2010 and 2009, the company recorded $407  million and $419  million, respectively, in restricted cash, cash equivalents and short-term investments and $33  million and $16  million, respectively, in other noncurr ent assets on the Consolidated Balance Sheets. Item 7: Short-Term Investments Investments with maturities of greater than three months, but not in excess of one year, when purchased are classified as short-term investments on the company’s Consolidated Balance Sheets.At December 31, 2010, the short-term investments are treasury bills recorded at cost, which approximates fair value. At December  31, 2009, the short-term investments were invested in a money market fund that was recorded at fair value and liquidated in an orderly manner in 2010. According to Note 2 in the 2010 Annual Report, at December  31, 2010, short-term investments on the Consolidated Balance Sheet consisted of treasury bills and were recorded at cost, which approximates fair value. During the year ended December  31, 2010, Delta Air Lines, Inc. eceived $77  million from an investment in a money market fund that was liquidated in an orderly manner, $71  million of which was recorded in short-term investments on the Consolidated Balance Sheet at December  31, 2009. This investment was classified in Level 3 of the three-tier fair value hierarchy due to uncertainty regarding the timing and expected amount of the distribution. Item 8: Revenue Recognition Delta Air Lines, Inc. recorded the sales of passenger tickets in air traffic liability on the Consolidated Balance Sheets.Passenger revenue is recognized when they provide transportation or when the ticket expires unused, reducing the related air traffic liability. The company periodically evaluates the estimated air traffic liability and records any adjustments in their Consolidated Statements of Operations. These adjustments relate primarily to refunds, exchanges, transactions with other airlines and other items for which final settlement occurs in periods subsequent to the sale of the related tickets at amounts other than the original sales price.This company is required to charge certain taxes and fees on passenger tickets , including U. S. federal transportation taxes, federal security charges, airport passenger facility charges and foreign arrival and departure taxes. These taxes and fees are legal assessments on the customer for which Delta Air Lines, Inc. acts as a collection agent. Because they are not entitled to retain these taxes and fees, they do not include such amounts in passenger revenue. The company records a liability when the amounts are collected and reduce the liability when payments are ade to the applicable government agency or operating carrier. Item 9: Goodwill and Other Intangible Assets Delta Air Lines, Inc. applies a fair value-based impairment test to the net book value of goodwill and indefinite-lived intangible assets on an annual basis and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. The annual impairment test date for goodwill and indefinite-lived intangible assets is October 1. They value goodwill and i dentified intangible assets primarily using the income approach valuation technique.These measurements include the following significant unobservable inputs: the projected revenues, expenses and cash flows, an estimated weighted average cost of capital, assumed discount rates depending on the asset and  a tax rate. These assumptions are consistent with those hypothetical market participants would use. Since the company is required to make estimates and assumptions when evaluating goodwill and indefinite-lived intangible assets for impairment, the actual amounts may differ materially from these estimates. Changes in assumptions or circumstances could result in impairment.Factors which could cause impairment include, but are not limited to, negative trends in our market capitalization, an increase in fuel prices, declining passenger mile yields, lower passenger demand as a result of the weakened U. S. and global economy,  interruption to the operations due to an employee strike, t errorist attack, or other reasons,  changes to the regulatory environment and  consolidation of competitors in the airline industry. According to Note 4, during 2008, Delta Air Lines, Inc. experienced a significant decline in market capitalization primarily from record high fuel prices and overall airline industry conditions.In addition, the announcement of their intention to merge with Northwest established a stock exchange ratio based on the relative valuation of Delta and Northwest It was determined that these factors combined with further increases in fuel prices were an indicator that a goodwill impairment test was required. As a result, they estimated fair value based on a discounted projection of future cash flows, supported with a market-based valuation. The company determined that goodwill was impaired and recorded a non-cash charge of $6. 9  billion for the year ended December  31, 2008.Item 10: Inventories Inventories of expendable parts related to flight equipmen t are carried at moving average cost and charged to operations as consumed. An allowance for obsolescence is provided over the remaining useful life of the related fleet for spare parts expected to be available at the date aircraft are retired from service. The company also provided allowances for parts identified as excess or obsolete to reduce the carrying costs to the lower of cost or net realizable value. These parts are assumed to have an estimated residual value of 5% of the original cost.Conclusion Closing Statements In summation, Delta Air Lines, Inc. is not a highly profitable company. Although it is currently a major airline in the United States and grew through the addition of routes and the acquisition of other airlines, they are not performing so well due to the economic recession. The current economic environment has taken a toll on the company, like most companies throughout the United States in the last few years. Delta Air Lines, Inc. is not as liquid as it would li ke to be, and the coverage ratios are being affected.Over the last few years, the company’s profitability has increased in all facets. If this trend continues, Delta Air Lines, Inc. will be on its way to becoming more liquid and therefore, more financially stable. Delta Air Lines, Inc. management seems to be trying to efficiently utilize all its resources but is falling short in placing this company in a promising financial position. If this company continues to conduct their business in the same manner and direction as they have thus far, then they will fall short of continuing to be a profitable and successful company for years to come.

How Sustainable Is A Wind Energy System Environmental Sciences Essay

A The literary significance of sustainability derived from the Latin word which means maintain or support. However, since 1980, sustainability has been used for environment and development related to environment. With the progress of engineering, human lives become more mechanised and modern. In this modern universe we depend on more in engineering than earlier, so more energy is required for our modernised society. To carry through our demands we burn fuel which we get from the natural reservoir. By firing this natural fuel non merely we destroy our natural resources, but besides we increase the C emanation in the environment. The simple definition â€Å" sustainability is bettering the quality of human life while populating within the transporting capacity of back uping eco-systems † , ( hypertext transfer protocol: //en.wikipedia.org/wiki/Sustainable_development ) . â€Å" a sustainable planetary society founded on regard for nature, cosmopolitan human rights, economic justness, and a civilization of peace. † ( hypertext transfer protocol: //www.earthcharterinaction.org/content/ ) Ethical issueA I choose I chose wind energy systems: is a sustainable and renewable energy which is produced from air current. This sustainable or renewable energy is energy which comes from natural resources: air current energy is one of the illustrations of sustainable energy. Wind energy is pollution free, sustainable signifier of energy which can assist us to cut down the traditional dodo based power coevals. Many industrialised states such as US, Canada recognised that air current energy is a lasting, sustainable economic and environmentally friendly, which secured energy monetary value and supply. Wind energy is a green energy which supports long term energy supply to our environment from renewable resources. Wind energy systems Using air current energy system to bring forth power is advantageous in many facets. On the other manus if fossil fuel is used as an energy beginning, it increases the carbon-di- oxide degree in the air and it is dearly-won. Wind energy is pollution free, sustainable signifier of energy which can cut down the traditional dodo fuel energy coevals. If we continue to bring forth the energy by firing the dodo fuel, there will be singular impact and alterations in the environment such as planetary heating, utmost conditions events ( such as inordinate inundation, draught etc ) , and atmospheric instability. Air pollution To bring forth air current energy, there is no demand of any signifier of fuel. Wind turbines are acquiring powered by air current, so wind energy green goodss zero emanation to the environment. Fossil fuel contributes to bring forth acerb rain, smog and every bit good as clime alteration. Harmonizing to western air current energy, â€Å" Using air current to bring forth adequate power for over 200 places ( 2,000,000 kWh ) of electricity alternatively of firing coal will go forth 900,000 kgs of coal in the land and cut down one-year nursery gas emanations by 2,000 metric tons. This is tantamount to taking 417 autos off the route or seting 10,000 trees. † ( hypertext transfer protocol: //www.westernwindenergy.com/s/Environment.asp ) Huge sum of green house gas emanation resulted acid rain which destroyed workss, aquatic environment, edifices etc. the chief causes for acerb rain is inordinate sum of sulphur-nitrogen compounds present in the air. These harmful sulphur-nitrogen compounds produced from mills, emanations from motor vehicles and from electricity coevals. Coal power works is the most unsafe agent of bring forthing green house gas. The green house gas from coal power works can go thousand of kilometers before it produce acerb rain. So it polluted our air non merely the mill environing but besides affect nearby state. There is no uncertainty that production of energy by fossil fuel is harm to our environment and life. Furthermore, during geographic expedition, transit, extraction of resources besides effects the environment. Lay waste toing consequence on Marine ecology and on wild life during transit of oil is already good known to everyone. So, this is the clip to switch to utilize alternate energy beginnings that is wind energy. By utilizing air current energy to bring forth power we can maintain the environment clean for our following coevals. Water From the American Wind Energy Association web site, it is found that little sum of H2O required comparison to coal works. â€Å" A typical coal works consumes about 0.49 gallons ( 1.90 liters ) * and an oil works consumes about 0.43 gallons ( 1.60 liters ) of pure H2O per kilowatt hr produced. Relatively, wind energy requires 0.001 gallons ( 0.004 liters ) * per kWh, this H2O is used to clean the turbine rotor blades when rainfall is deficient to unclutter off dust and insect build-up which would deform the form of the aerofoil and degrade public presentation. † ( hypertext transfer protocol: //www.awea.org/ ) Cost effectual -to green goods air current energy Producing air current energy is besides sustainable for environment and strong economic system. Global heating and contaminated environment impact the economic system in many ways. These are as follows: The US spends more than $ 20 billion a twelvemonth on lung-related unwellnesss associated with debauched air quality due to fossil-based power coevals. ( hypertext transfer protocol: //www.westernwindenergy.com/s/Environment.asp ) Hurricane, inundation harm 100s of house, destroys many lives. Pollution from fossil fuel destroys many marine lives such as fish, H2O works. Green house gases bit by bit increase the mean temperature in the Earth. It besides altering the conditions form in the universe, as a consequence we have flood, cyclone, and tsunami really often now a twenty-four hours. Childs are enduring lung disease which diseases create from air pollution. Low birth weight, premature birth and infant deceases besides result of smog. Lake H2O besides contaminated by quicksilver, a toxic heavy metal. However, wind power workss besides have some inauspicious consequence to the environment but the effects are much lower than fossil fuel energy.AFact and recommendations Energy is required in every facet from our day-to-day life to industrial intents. We should travel to utilize air current energy to bring forth power which is more sustainable. We need to believe about this alternate energy resources to carry through our demands while continuing the environments to maintain the environment clean for our future coevalss. Fig 1: adapted from wikipedia ( hypertext transfer protocol: //en.wikipedia.org/wiki/Sustainable_development ) Following are the recommendation to diminish the environmental pollution and move to utilize green energy that is wind energy: Production of energy utilizing renewable beginnings that is wind energy which led to cut down the green house gas emanation to the environment. Increase the environmental and ethical consciousness of the people to switch to green power. Environmental consciousness can be done by advertise the inauspicious consequence of dodo fuel energy. Mutuality regulations are required to maintain the environment clean. Government of different developed states need to hold to bring forth green energy by utilizing air current energy system. Merely few states now a twenty-four hours bring forth energy from wind energy systems. As green house gas can go few 100s of stat mis, it can impact many life every bit good destroy the ecological rhythm. Finally, its clip to travel air current energy system to bring forth power for the industrialised universe. Decision The chief intent to utilize weave energy system is to maintain clean our environment for the following coevals. The concluding end of utilizing air current energy is the manner to bring forth energy in a sustainable manner. Using air current energy to bring forth power non merely sustainable for the environment but besides economically feasible. Our nonsubjective, at this clip, is to impel the company into a outstanding market place. In this century, around the universe terrible emphasis is noticed in every sector either economic or environmental. Increase in Population is besides a large issue of this emphasis. Energy ingestion additions quickly with the addition of population. Peoples are non taken attention of their environment at good. To carry through the energy demand we destroy our environment but we besides destruct our life and sustainability of environment and economic system in this universe. Now is the clip to take attention of our life and environment by utilizing alternate air current energy systems to bring forth energy and power for our day-to-day life and for our industrialised society.

For this assignment I intend to look at the issue of Racism, why it persists and what should be done about it

For this assignment I intend to look at the issue of Racism, why it persists and what should be done about it. I shall also look at the links between slavery and those of the asylum seekers living in Britain. I intend also to try and give a brief explanation of the racism and discrimination in the Chhoka case. There are many different definitions of racism, all of them having one thing in common. Racism is the belief that someone is either inferior or superior regarding race, colour, and religion. Racism is â€Å"The belief in the inherent superiority of one race over all others and thereby the right to dominance†. The first place that most people associate with racist language is the home or the playground. For some parents, its not unheard of to â€Å"go to the Paki shop†, or â€Å"the Chinkies†, so our children are being schooled in the art of racist language from an early age. The media is the next most powerful weapon. We open our papers daily and read about muggings, killings mostly to do with black youths, but when a white youth is mugged or murdered or intimidated, it will make front page for sensationalism, again fuelling people's hatred or misgivings. We can associate the use of language as being racist, for example anything black is understood to be evil or bad whereas white is the epitome of everything good and pure. Goodness will always triumph over bad. We can place certain people into 2 categories, those who are the targets and those who are the agents. By doing this it is easier to gain an insight into how some establishments or communities work. Targets: Are individuals or groups of people who are victimised by other individuals, groups of people, institutions, educational establishments, the lawmakers of the land plus the people entrusted to carry out and implement these laws. These people are the oppressed. Asylum seekers are perfect targets for any agent group. Even within this group, there can be agents who prey on the weakest of the group. Agents: These are the dominant social groups, people who would never describe themselves as dominant over another human being. They have a superior attitude, which sets them apart from sometimes even others in the same agent group. Agents are the groups or individuals of people who perpetrate acts of physical, verbal abuse towards others, but do not get their hands dirty in the physical sense of the word. They are instigators and normally to be found in high positions where their ideals are carried through on the pretext of professionalism. Targets can be found in the playground, in the media, in educational establishments, in high society and any other walk of life. These people are known as the oppressors. They blame the targets for any misfortune inflicted upon themselves. As before, there can be targets included in this group, as well as other agents as power is their ultimate weapon or tool. Slavery was at its most popular during the late fifteenth century. From the 1640's a period of free trade opened up and Britain was one of the countries who exploited this to their advantage. Slave trading opened up new markets for British and European goods in Africa. Sugar, coffee and cotton were common commodities now. By the middle of the eighteenth century, British ships were carrying approximately 50,000 slaves a year. Royal Navy sailors complained of smelling the stench from the slave ships as they crossed from Africa across the Atlantic. It was with great delight to some and great sorrow to others when this trade was outlawed in 1807. Most British towns and cities were built on the labours and exploitation of the slave trade. The vast profits from American plantations were ploughed into cities such as Glasgow and Bristol and to anyone who suggested that â€Å"they don't need to be here, they can go back to their own countries†, then we must ask them, who forced these people over here in the first place. We, the British people did. According to the Geneva Convention the term â€Å"refugee† applies to anyone who: â€Å"owing to well-founded fear of being persecuted for reasons of race, religion nationality, membership of a particular social group or political opinion, is outside the country of his nationality and is unable or, owing to such fear, is unwilling to avail himself of the protection of that country†. Asylum seekers did not choose to leave their own homes and countries, but were forced too. They left behind their families and their homelands due to war, oppression, violence and hate. They escaped fascist regimes, and the daily threat of hunger, oppression and death. Britain is the land of the unskilled, under-educated, socially excluded, yet many of the refugees are professionals in medicine, health, education and yet some see them as being scroungers of the state. Asylum seekers are discriminated as soon as they set foot in Britain. They are issued with sub-standard housing, in tower blocks full of dampness and repairs which will never be done, they are not allowed to work or offer their expertise and are sometimes trapped in their own homes for fear of their emotional and physical wellbeing. These people did not leave their own countries to become scapegoats for a society that pretends it cares. They are issued with food vouchers which is humiliating and degrading and are once again, under threat of a regime that they do not necessarily understand. Problems surrounding the recent events concerning the refugees are not helped by the fact that there has been no educational programme to teach young people and others in the community about the refugees backgrounds, no local support for the existing members of the community and a distinctly second rate police service, which is not being utilised to the best of its advantage or for the people to whom it is supposed to protect. There are four key elements in place to support and reinforce each other. Sometimes these processes can be in force one at a time, but in the Chhoka case the four levels were present: Structural: Combining physical, legal and political structures such as the law, the government and all political processes. Cultural: The assumptions and norms of a shared society that bind individuals and institutions together and also their behaviours. Institutional: Educational establishments, the police force, government departments, businesses, the health system and the welfare system. Personal: Attitudes and beliefs of individuals and their behaviour towards others, either directly or indirectly. The case of Surjit Singh Chhokar, a 32 year old waiter who was stabbed to death has highlighted the flaws and faults in our so called civilised society. No one has ever been convicted of Surjit's murder although it has taken over three years and two murder trials involving three men. The Chhokar case has shown how structural, cultural, institutional and personal racism all become linked. There were no interpreters available for the Chhokar family which was the first step in the cultural discrimination. This was a heartbroken family grieving at the loss of a son, a brother and who wanted answers. They trusted the police, the government, only wanting answers and no one even explained to them why the accused walked away free. They were treated inhumanely again when lawyers corresponded with them in English without translations or an interpreter available. When the news first broke, the murder only warranted a five line statement in the Evening Times, but when it became clear that there was more to the story, there was a sudden media frenzy Elements of institutional racism were found in the procedures of the police and the procurator fiscals offices. Police immediately ruled out a racial motive and the case would probably have been filed away and closed had it not been for Lord McCluskey, Scotland's most senior judge. He questioned the Crown's decision to accuse only one man of murder when it was obvious that there were another two involved. Lord Hardie, the then Lord Advocate said,†from the preliminary report given to me, I am satisfied the action taken in this case was the most appropriate in the circumstances†. Lord Hardie obviously did not realise the impact that this case would have on the whole judiciary system and the questions that would be raised. The key findings from the report were † The Crown Office quality and practice review unit should be reinforced and reconstituted as a formal inspectorate of the Crown Office and Procurator fiscal Service. The inspectorate should conduct a thematic review of the service's response on race matters within two to three years. The police should make it their priority to translate policies into practical instructions for officers. HM Inspectorate of Constabulary should make it an early priority to conduct a thematic inspection of family liaison. More systematic communication, co-operation and exchange of ideas between the Crown Office and the police at the most senior levels.† The family's lawyer also faced criticism when he took on the dual role of interpreter and public campaign organiser. The judiciary system made a mockery of our so called justice courts, but hopefully lessons have been learned, sad though it is that an innocent family had to suffer before this level of racism and discrimination was dragged into the forefront of every household. Hopefully the Race Relations (Amendment) Act 2000 will â€Å"shake up† what authorities need to be, in order for trust and respect to be shown and given by the people for whom their services are intended. The main purposes of this Act are to extend further the Race Relations Act 1976 in relation to public authorities; to make chief officers of police vicariously liable for acts of racial discrimination by police officers; and to amend the exemption under the Act for acts done for the purposed of safeguarding national security thus remedying a European Convention on Human Rights incompatibility in that legislation. The primary school that my youngest child attended has a anti-racism attitude (not in an official capacity) and they do their best to highlight every child's culture, race, religion and involve the other children in a way that is enjoyable and educational. Parents are also invited to any concerts put on by the children and are asked to be involved in any specific food days, in which a group of children bring in their national food or sweet, letting again, the other children share in a culture which they would otherwise never have the experience of. It was with outrage one day when all parents were given letters by the local council stating that this practice would stop, as it was encouraging children outwith the school area to participate in bullying the small minority of ethnic children. Parents quickly sprang into action and with the support of parents of all nationalities, the local counsellor and a cover story by the local newspaper that our children were again allowed to enjoy the sharing and learning about each others culture, but it was shameful that children of that age were witness to the powers that be in the education system who would have stopped which is a learning experience in a close and safe environment, where hatred and name calling is not allowed and all the children are equal. This is only a small school with 160 children, but if they can succeed in an area where poverty, high unemployment, drugs and crime are linked then we should all take lessons from these teachers and children. My conclusion is that each of these events starting from the slave trade and the exploitation of the slaves by the British has paved the way for the terrible way in which we as a society treat the refugees, or asylum seekers. Until there is an educational system in place starting from nursery schools and ending in nursing homes, we will never be able to eradicate racism or discrimination. We need to challenge government, the school system, the law makers and decide on a curriculum which will enable our young people, the next generation, to grow without hate or prejudice and to pass their skills and knowledge onto the next. We need to see and accept that the asylum seekers are bringing with them a wealth of culture, expertise and experience and together we can all learn and enjoy each other as a multi-cultural society.

Health Risks and Benefits of Circumcision Research Paper

Health Risks and Benefits of Circumcision - Research Paper Example The main risk associated with circumcision is primarily credited to the surgical procedure itself. In a study conducted in the University of Washington, the authors were able to establish that out of 130,000 boys who had circumcisions at the Washington state hospital, 287 of them developed complications in relation to the procedure. The most common complications seen were intraoperative bleeding (230 cases) and damage to the penis (52 cases). The authors comment however that these are preventable risks which would still be outweighed by the benefits of circumcision. Most of the complications associated with circumcision are minor and are very much localized. Meatal stenosis is seen in circumcised males and is said to follow intraoperative vascular injury to the frenular vessels. Due to meatal stenosis, there may be a deflection of the urine system or in some cases; dysuria and occult hematuria may also be seen in the circumcised male. Reports of skin bridges forming when separated fo reskin come in contact with each other are sometimes also manifest in circumcised males, and this can cause pain and penile curvature during erection. Before the advent of improved anesthesia options, the neonatal pain experience has been emphasized as one of the main objections against circumcision. The pain experience is known to cause physiological responses, such as increased heart rate, respiratory rate, and serum cortisol level, lower serum oxygen saturation and lower vagal tone.

Forms Of Business Organizations Research Paper Example | Topics and Well Written Essays - 2000 words

Forms Of Business Organizations - Research Paper Example The disadvantages of corporations include the need to comply with more legal formalities like filing of annual returns, obligation to comply with more federal rules and regulations and the fact that it is expensive to form and operate compared with other business forms e.g. sole proprietorship and partnerships. Analyzing the advantages and disadvantages of corporations in light of the farming business of the four brothers, this form of business will not ensure be advisable as it will not meet the preferences of the owners. First, having a corporation will not give them the powers to determine the ownership and limit it to the members of the family. It will also not guarantee the adherence to the Christian beliefs and norms. Besides, having a C corporation will deny them the ability to determine the management of the business hence Xavier may not have the opportunity to offer his experience and skills. A C corporation demands that a board is constituted and the board will have the man date of monitoring the operation by formulating policies and determining who to manage the business. In conclusion, the form of business determines the manner in which the business will be operated and managed apart from determining the amount of taxes to be paid and other reporting requirements, It is therefore important that before a decision is made, the owners of the business should carefully analyze the merits and demerits of each business form in order to make decisions that will ensure their demands are met.

Webcomics Essay Example | Topics and Well Written Essays - 2250 words

Webcomics - Essay Example The internet provides the freedom to the artist to provide web comics at global level. They provide the advantage over the traditional paper comics in different forms. The artist are now free to publish their comics easily on the web site The internet enhance different artist to freely show their thoughts and feelings in the form of comics, in simple word they are free to draw their voice. Above all, this is a less costly and more enhanced way of providing the comics at global level.Background and context: the very first comic was appears in 1986, by T.H.E Fox which was published on CompuServe and Quantum link and the comic was head as "Where the buffalo roam"1. By this first web comic, the web comic fields boost up in 1993 where different artist start their comic art on internet. In 1994, the Net comic weekly started on the net and keeps on running till 1999. By 2000, the trend in the web comics rises and thus takeover the position of traditional web comic paper media.Aims and Objec tives of the research: the aim of this paper is to evaluate that either the web comics are providing more advantages to the readers or artist or the traditional paper comics are still better then the web comics. We will provide different objectives that web comics are providing, holding a literature review and different data, and in the end we will conclude a comprehensive result of the whole research paper. We will compare the paper media and electronic media in providing the comic service and will elaborate that which of the media is more useful for the web comics. Rational statement: Web comics and Distribution: Do they offer an advantage over the traditional print comic medium YES! The web comics and distribution offer an advantage over the traditional print comic medium. LITERATURE REVIEW The print media comic is now becoming less effective, more time consuming and provide less opportunity for the artist to provide its services at broader area. Some authors think that Scott McCloud2 that he web comics provide the freedom to the artist. It enhance artist to show its art, feelings and thought at global level. On the other hand, there is no limitation to the artist in designing specific comics showing specific thoughts. The comics are the substitute of words in which a feeling is provided showing what actually the artist is thinking. The comics didn't require the expressions as the art itself is very expressive and showing the entire basic theme. Another comic, Mark Fiore3 still feels inconvenient in web comics and still using the paper media. According to him the comics is a special field and the internet provides the opportunities to those who know few or nothing about the comic field. Therefore, many artists are misusing this field and its quality and motives remain n or more same as it was in 19th century. The web comics rather enhancing the field of comic, making it more poor and ineffective. Similarly the famous artist, Gallagher's shows4 that the internet is enhancing the comics fields because the comic is actually a simple way that helps the people in describing their feelings and thought, so comics should not remain as the part of artist field rather every one should have freedom in using the comics to express what they want to say. Similarly the filed of web comics is becoming more popular and now different firms, companies and specially the consumers are trying to express their feelings and thought through comics about any event, product or service. The artist Joe Cameau5 stated that web comic are better then the paper media comics due to the unique capabilities of web. Where as, in the case of paper media the artist need more effort and have fewer resources in order to sketch the required animation. On the other han

Nursing Research Paper Essay Example | Topics and Well Written Essays - 2000 words

Nursing Research Paper - Essay Example According to Aust (2011, p264), about 34% of the people on wheelchairs suffer from sitting discomfort; while more than half of wheelchair users have sitting interface pressure. Collins (2004, p53) argues that, pressure ulcers impose high risks of death, loss of function and poor quality of patient’s life. Treatment of the ulcers increases the health care cost of the patient. Pressure ulcers mainly occur as a result of damaged soft tissues. Scientifically, the tissues are mainly damaged due to unrelieved pressure built over a long time. Pressure ulcers could also be caused by the localized disruption of the skin integrity which results due to piled pressure on the underlying tissues. According to Borbasi and Jackson (2008, p16) pressure ulcers are preventable. Based on studies conducted by Bours (2002, p16); use of support surfaces, maintaining nutritional status, moisturizing, and timely repositioning is extremely essential in the prevention of this killer disease. In a scenar io where one has the pressure ulcers, then the effective and efficient role of the nursing staff is of immense importance. This study paper seeks to determine the significance of the nursing staff knowledge and education in the preventing and taking care of the pressure ulcers among patients with impaired mobility. ... Objectives and hypothesis of the study It is clear that pressure ulcers are a serious problem among the immobile patients. In most of the patients, their impaired mobility is as a result of trauma, unconsciousness, spinal cord or brain injuries. Owing to the impaired mobility; the patients develop pressure ulcers since they have limited or almost no activity. Prevention of the disease is a key issue of concern. Therefore, there is the importance of educating the nursing staff on how to care for patients with impaired mobility as a way of preventing the disease. This would consequently, result to a low percentage of the occurrence and development of the pressure ulcers among the immobile patients in the health care facilities (Brienza et al, 2010, p26). Prevention is better than cure; therefore, the nursing staff ought to make prevention of the pressure ulcers their goal especially in the clinical setting where the patients are more prone to the disease. The objective of this research study is finding out the level of education and evidence based knowledge of the staff and how this determines the prevalence and occurrence of the pressure ulcers. The research also looks into possible ways of reducing the occurrence of the disease among patients with impaired mobility. The research study will be guided by the following research questions; 1) Is the nursing staff equipped with skills, knowledge and education to help curb pressure ulcers? 2) What is the probability of a patient with impaired mobility prone to the pressure ulcers? 3) What are some of the possible ways of preventing the pressure ulcers among the immobile patients? 4) How often are the patients repositioned in the health care centres? 5) What is the average

Development research skill Essay Example | Topics and Well Written Essays - 1000 words

Development research skill - Essay Example defined as the information that has been collected and studied for the first time and the secondary research can be explained as analyzing and interpreting the information collected in the primary research (Kirk and Miller, 2001). The use or the application of the primary research is that it is important and applied for answering various queries and also questions and it includes surveys, questionnaire and interviews that is conducted with small groups and individuals. And the secondary research is used or applied for publishing the research reports in surveys, internet and library and it is also useful in preparing the reports of the governments, universities and also medical councils. The secondary research generally utilizes properly the information that are studied or researched by the researcher previously and it is easily available to the public (Wainer and Braun, 1988). The intellectual ownership in relation or in consideration with the primary and the secondary research are the research that is conducted have some right which includes copyrights, trademarks, patents and also the trade secrets (Davies and Dodd, 2002).The intellectual ownership in context of the research can be explained by the fact that the research is required to be conducted in such a way that it maintains honesty, confidentiality, compliance with the various requirements and also disclosure of the various interest and also adhering the various relationship between the other researchers. Therefore in perspective of the study of the business management the intellectual ownership can be protected (Glesne and Peshkin, 1992). Secondary research paper can be explained and described as the source for analyzing, interpreting, commenting, summarizing and evaluating the processes the information that is collected on the basis of the primary sources. The materials for conducting the secondary research is included for the publication of the articles in newspapers , journals and also

Employee Relations Evaluation Report Essay Example | Topics and Well Written Essays - 3000 words

Employee Relations Evaluation Report - Essay Example Strong bonding among employer and employees are established by communication. Support: Each and every organizational members need to support each other for achieving goals and objectives of the company. Employers guide the employees for performing their work effectively. Employees support the employers by enhancing the productivity of the company. Gratitude: In employment relationship, gratitude is an important element. The employers appreciate and recognize the performances and efforts of employees and show gratitude to them. When the employees receive support or help from the employers they also express their gratitude towards them. There are various perspectives for managing employee relations of a company. By implementing any of the three perspectives of employee relations the companies try to improve their relations with the organizational members. Work place conflicts and various organizational issues are solved with the help of employee relations. Unitarist perspective: According to this perspective organization is perceived as a family where all the employees and management of the company emphasize on achieving organizational goals and objectives. Unitarist focuses on employee’s loyalty, common values, objectives and interest. Employees’ dissatisfaction is expressed by conflicts which is bad for the company. Organizational conflicts should be solved tactfully. Trade union is unnecessary thing for a company. If strong trust is present between employees and employers then trade union is not required. Pluralist perspective: According to this perspective companies perceive that employment relationship is made up of various powerful subgroups which have their own leaders, objectives and values. Trade unions and management are the important subgroups which affect employment relationships. For the different aims and objectives of these groups conflicts arises in the company which are solved by implementing

Theater & Drama Essay Example for Free

Theater Drama Essay Art is an expression of emotion. As they say, art is everywhere. Perhaps everything in this world is driven by art. It is already part of our lives. In other words art itself is an element of life. There are many forms of art; visual art, theater, multimedia, and the like. All of these are common even during the early century times. In fact art exist and has life, it never die, for if it dies it will never be called art. Theater is one of the common medium of art. It is an art in which there is no permanent image for every performance; an artist may vary his/her expression of the art. Thus, this form is one of the most prestigious medium. Theater is one of the oldest and one of the most popular forms of entertainment (2007, Encarta. msn. com). In this form of art, an actor can perform on a space provided. Hence, a space for performance is called a theater. There are several elements of theater; text, space, and narrative. Text is one of the most common among them. In fact text is the main element of theater but even though it is the most common it is one of them most effective. Second is the space. This is to give dynamics on the scene. Third is the narrative. Narrative is used to connect a story. It is also used to relate the story to the audience. Sometimes when a story is very long the narrative element will make the delivery of the story short by narrating to the audience what happened. These elements when used together are a strong foundation of theater performance. In fact these elements do not come in single form. They are fused and forms many variation. This is to ensure that a performance will have a different taste from time to time. This is to eliminate the tendency of a boring performance. One time, I attended an acting workshop. It is on Rasa Box technique. The technique is to explore the emotion of the artist to come up with an acting that somewhat realistic. It is a technique where an artist will no longer use any subtext to be able to act a scene. Because often times the character’s experience wasn’t experienced by the actor, he/she sometimes recall his past experiences or borrow the experiences of other people to be able to feel or internalize the role. It is a hard job for the artist to recall or borrow experiences thus the technique offers a new style. During that workshop we were taught and experience or ourselves the importance of text, space, and narrative. Not all the time text is useful. Sometimes space gives a great impact when used. For example the character is angry on one of the characters. He/she will shout or scream loud to show or emphasize the anger. Now try to imagine if the artist will not give any words but will just look at the other character for a long moment and will just leave. Thus the other example is much better compared to the first. Why, it is because the first one is the most common expression of anger. In theater, the artist must be flexible to explore other expression of a particular emotion; but in reality emption is commonly mixed and this will give a better expression. I saw a performance last time. The title of the show was Uwahig but the Integrated Performing Arts Guild. It was also the show that was presented during the International Theater Festival. It is really amazing. Most of the artists did not use text but spaces and movement. The poet (narrator) relates the story in the form of a chant and song. The show started with the artist on the audience. They creep, crawl and contract as if they were undergoing suffering. Then suddenly the lights slowly fade out and the artists start to cry in agony. In that moment you will feel how important are the elements of theater and how important to know when to use those elements. Then the narrator came out. She started with a chant. It is a chant where you will feel the sufferings of the people in that story. The she slowly came to silent. Her eyes looked at the other character. Then she starts narrating again. Those spaces make the audience comprehend and feel the story of that performance. The performance ended with a narration: â€Å"And this is the start of the epic of mankind†. It is really effective. You will not feel boring when watching that show. Indeed it gives a true example on the right usage of the elements. In fact it is the right timing on the usage of those elements that makes the delivery of the story effective. One thing also that makes the text more effective is the addition of dynamics upon delivery. In theater or any performance, even in music, a loud sound is much appreciated when comes after a silence. In vice versa, a silence is much appreciated when comes after a loud sound. That’s dynamics; the rise and fall of sound of the tone of sound or movements. Another performance I saw was the legend of a falls in one country. On near-the-end scene the Raja ran to catch the woman. To emphasize the running scene, the artist act as if running by stamping their feet in a slowly rising momentum. Then when the time comes where the woman was almost caught by the Raja, the Raja jump for her and then suddenly they were in slow motion. There were times when the Raja almost hold the hand of the woman but unfortunately loose the grip. The audience that time really screams for the woman. They were as if the ones being caught. Well, that was an effective delivery. Dynamics makes the audience follow through the flow of the story. I have also an experience when I watch a theater performance where some of the usage of the text were ineffective due to the wrong timing and the often use of the style. In theater, when an image is already established, do not repeat the acting or the image. It will only give a boring performance and will ruin the impact of the show. It was a performance of a great novel and somewhat on one part of the story they improvise the delivery of the story. They make it a comedy by dancing with the new novelty songs which makes it more comedy. But they were able to leave hole on that scene. They repeated the style trice and that makes the whole scene corny and ineffective. In that experience I learn that due to the fact that there are only few elements of theater, the artist should be responsible in making choices in what to deliver. The elements of theater make the performance. It is like a textile that is made up of many fibers. It is threaded in different variations to come up with a different style. It is like eating that when you often eat the most delicious food it will no longer become delicious in someday. Variation makes the art alive; particularly the theater. Some of the artists who are concentrating on contemporary theater question the traditional use of the elements. Well, some of the traditional type of theater uses the elements ineffectively. Their delivery makes the performance boring. Before, traditional type of theater uses only single variation. When it’s a play, it’s only a play. The limited variation of the style makes it somewhat dead. We cannot deny the fact that we are living in the new generation. The people are developing and thus the likes of the people develop too. In this generation, a typical type of theater performance might be ineffective. It is more beautiful to explore more on theater. It is like an experiment. The audience needs from time to time new style of performance. One Artistic Director ones said when they were exploring on the possible images of a new production that they are planning: â€Å"Our work must be like of that effective commercial on television; it gives new performance and taste†. Well, I agree with him. Theater art is a growing art. Thus when you are stuck with your old style of art, someday your art will vanish. He was trying to imply that from time to time art must be updated. It does not mean that the performance will also be futuristic since we are now living in the future. What it means it that we will not rely on one form of style in theater arts. There is a theater arts group I knew that no longer exist. Their art die. One reason for that is they did not adopt or explore more on their art forms and rely only on the traditional ones. They also did not explore more on the variations of the elements of theater arts. One example of their art performance is the typical play where mainly their artist use the elements of theater but one thing is lacking, the timing of when to used those elements. Another element of theater is the technical aspect; the lights and sounds. They are useful because it gives life to the performance. The lights make the scene realistic and the sounds add more life to the scene. In one performance o Cirque de sole lights and sounds play a vital role in emphasizing the scenes. There were instances where the lights make the scene as if the scene is in the sky where the falling angel was seen. The angel looks as if it is really falling due to the enhancement made by the lights and the music makes gives more emotion on the scene. Many artists nowadays give emphasis on theater arts. Some feel it boring but many say that it is more difficult than film. I agree because in film an artist has several chances in revising his/her images and when the artist commits a mistake, there is a chance to correct it whereas in theater, there is no room for mistakes during performance. Once a mistake is committed, it will not be corrected anymore. It will be inculcated in the minds of the audience thus one director of a theater company says: â€Å"commit mistakes with confidence†. That means that when you commit a mistake; make it appear to the audience that it is part of the performance. In general the elements and the right timing of using them make a performance beautiful. Work cited: Theater (2007). msn Encarta. Retrieved April 30, 2007 from http://encarta. msn. com/encyclopedia_761553217/Theater. html Integrated Performing Arts Guild. Retrieved April 30, 2007 from http://www. msuiit. edu. ph/ipag/

Policies for Primary School Teachers

Policies for Primary School Teachers Introduction This essay discusses the question, â€Å"What do you consider to be an effective primary teacher?†. With reference to recent research, government initiatives and your own experience, the essay explores this question, based on my own educational principles and the ways in which these will underpin your professional practice in the future. The essay begins by reviewing the Government policies and initiatives that are relevant to the research question, discussing, in particular, the document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) and the subsequent Primary Strategy framework for primary education. The essay then moves on to discuss the aims of these policies and initiatives and the implications these have had for schools and teachers. The assessment framework is discussed, and how this impacts on teacher effectiveness is also noted. The essay then moves on to looking at the qualities of effective teachers, and effective teaching in a primary setting, and concludes that some of the facets of Government policies and initiatives – such as continual assessments run counter to my ethos of effective teaching and actually serve as little other than distractions from pure teaching time, through all the administration such assessments bring and the amount of time this takes away fro m lesson planning, for example. In terms of Government policy towards primary education, in 2003, the Government launched the policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) which set out a vision for the future of primary education built, formally, on the striving for higher standards through the formulation of a rich and varied curriculum which is aimed at developing children in a number of ways. As explained by the DfCSF (2008), the key to making this vision a reality lies in the need to empower primary school children to take control of their own learning, to be innovative and to develop their own character. The DfCSF (2008) also noted that the aims of the policy Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) should also be achieved through schools being able to set their own targets, based on challenging but realistic targets for the progress of each individual child, with LEA targets being set after this. In addition, the policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) encourages schools to network to learn from each other and to develop good practice, in partnership with parents in order to help children as far as possible and to forge links between schools and communities (DfCSF, 2008). The policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) was intended as an enabler, with leadership in schools being strengthened in terms of professional development of teachers towards the whole curriculum, and in terms of helping schools themselves design broad curriculum that links different areas of the curriculum and which thus provides children with as wide as possible a range of learning experiences (DfCSF, 2008). The policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) argues that the best primary schools are those that offer a broad and rich curriculum, and that, based on this it is fundamental that schools develop their own distinctive character through taking ownership of the curriculum, by being creative and innovative, using tests, targets and tables to help every child to develop his or her potential (DfES, 2003). Essentially, the policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) urged the promotion of excellence in primary teaching through building on the success of the National Literacy and Numeracy Strategies, using the new Primary Strategies to extend this success in to other areas of the curriculum, including in foreign languages, sport and creativity, amongst other areas, measuring the success of this curriculum through assessments (DfES, 2003). There are many ways in which assessment activities can take place in the classroom, including monitoring normal classwork activities, using specific assessment tests designed by the teacher, designating assessment tasks as part of normal classwork, providing assessment tasks as part of homework assignments, and others, which are the domain of higher educational levels than the foundation stage, such as the use of standardized National Curriculum tests and/or formal examinations (Kyriacou, 1999; p.107). Kyriacou (1999; p.107-109) details each of these assessment protocols, showing, for example, how, although monitoring classroom activity is a part of the normal routine of a teacher, the monitoring, when it becomes investigative and active can become a form of assessment (Kyriacou, 1999; p.107; Kyriacou, 1997). In this way, the monitoring can inform teaching practice, through leading to suggestions for improvements in how learning is delivered, based on observations of areas in which t he children are failing to learn as quickly or as thoroughly compared to other areas, for example. In this way, monitoring and assessment can be a route through which teaching can be improved and teachers can become more effective. In terms of how the assessment is actually made (i.e., the actual process of assessment), evidence is collected through an ongoing process, via the teachers knowledge of the child, information from other contributors who are in regular contact with the child, anecdotes about significant moments in the child’s development, and focused assessments, based on observation where observation is understood to mean â€Å"the practice of watching and listening to a child as they engage in an activity and demonstrate specific knowledge, skills and understanding† (NAA, 2007). As pointed out by Kyriacou (1999; p.106), it is imperative that an adequate record of the child’s achievements, and their assessment, is kept, and that portfolios of children’s work are kept in order to exemplify the standards that are being sought, and so that teachers can use these records as a benchmark to build upon, through which improvements to teaching practice can be made and teacher effe ctiveness be improved. Teachers thus need to be competent in many areas in order to ensure that the assessment process goes smoothly for all concerned and that the assessment process is something that can be useful for teachers, in terms of improving teaching practices. The need for teachers to be competent in the assessment of children is reflected in the fact that the DfEE (2000) list of standards for teachers lists the ability to assess and record each pupils progress systematically as a competency (Kyriacou, 1999; p.106). In addition, it is fundamental that assessment judgements are agreed amongst all concerned, so that all those involved can make the best, fullest, use of the information. The Primary Strategies outlined in the policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) thus built on the National Literacy and Numeracy Strategies to lead to the development of the Primary Curriculum, with the National Literacy and Numeracy Strategies being embedded in the Primary Strategy (under the framework of the Primary Framework for literacy and mathematics that was launched in October 2006) (DfCSF, 2008). This new framework builds on the learning that has taken place since the National Literacy and Numeracy Strategies were launched in 2003, providing new structures and new impetus to the vision embodied in the policy document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003), extending, as it does, the support given only to literacy and to numeracy to other subjects (DfCSF, 2008). The overall ethos of the new Primary Strategy framework is that excellent education is an education that is tailored to child ren’s specific needs, allowing them to engage with the educational process and giving them the start they need to be able to succeed in the context of secondary education (DfCSF, 2008). In terms of the future education of primary children, and how assessments at the primary level affect children’s future educational development, it is well documented that the level of educational attainment of a child (as assessed through Key Stage 1 assessments) cannot – alone – be used as an indicator of how well a particular teacher or school has performed; it is the relative progress that needs to be considered in terms of making an assessment of how children’s future educational prospects are affected by the assessment process (Kyriacou, 1999; p. 106). Ways to do this include taking baseline measurements of achievement and comparing these with achievement following a certain time period of education, or taking value-added measurements (Kyriacou, 1999; p.106). In terms of tracking how children progress beyond the primary level, the relationship between Key Stage 1 assessments and attainment in terms of National Curriculum levels needs to be explored (AAIA, 2007). As discussed by AAIA (2007), however, Key Stage 1 attainments cannot be directly related to National Curriculum levels and any such attempts would result in spurious information (NAA, 2006). It is clear, however, that the higher the child’s assessment at Key Stage 1, the more likely it is that the child would attain high levels following the National Curriculum tests (AAIA, 2007). Cohen et al. (2004) provides information on how to plan and organise classes, and shows how the Qualification and Curriculum Authority (QCA) has set out principles for early years education (QCA, 1999; 2000; 2001), on the basis that, â€Å"effective education requires both a relevant curriculum and practitioners who understand and are able to implement the curriculum requirements†¦building on what children already know and can do, encouraging a positive attitude and a disposition to learn and to protect against early failure†. As the QCA (1999, 2000, 2001) point out, early years education should be carefully structured, providing different starting points, depending on what the child can already do, should have relevant and appropriate content, matching the different levels of children’s needs and should provide planned and purposeful activities which provide opportunities for teaching both indoors and outdoors, with teachers who are able to observe and respond app ropriately to the children under their care. This is on the basis that â€Å"parents are children’s first and most enduring educators† (QCA, 2000, p.9), and that teachers provide a series of stepping stones through foundation stages, through Early Learning Goals, through primary level, which articulates with the National Curriculum which all children from age five are legally bound to follow (Cohen et al., 2004; Parliamentary Office of Science and Technology, 2000). Cohen et al. (2004) show how key aspects of effective learning at the primary level are active, integrated, socially constructive, cognitively constructive and linguistically rich learning, beginning where the individual learner is at themselves, in terms of their learning process, so that the individual child is the agent of their learning, empowering the children to enable their own learning by casting learning as problem-solving (Morrison, 2000; Cohen et al., 2004). As Morrison (2000; p.122) states, â€Å"the intention (of learning) is to extend play, to empower students and to enable them to take responsibility for their own, active and autonomous, learning and to develop in all aspects of their learning†. This is conducted, generally, through four key elements: classroom arrangements (with such things as centres of interest), daily schedules of plan-do-review sessions, key curricular and learning experiences and content and assessments through observation, recording and s haring, using authentic assessment and portfolios (Cohen et al., 2004). By following such suggestions for enabling learning at the primary level, continuity and progression are ensured. Continuity is generally defined, and understood, as ensuring that the overall aims, values and beliefs that give direction to, and put boundaries around, the scheme of work are consistent, regardless of who is teaching or answering later questions (Fabian and Dunlop, 2002). Progression is defined, and understood, generally, as the process through which the schools planned activities gradually extend pupils’ thinking, their exploration of values and attitudes, enrich language, knowledge and strategies through increasingly demanding inputs and challenging explorations, matched to pupils chronological age, readiness and circumstance (Fabian and Dunlop, 2002). Through ensuring continuity and progression, children can be enabled to achieve the goals they want to achieve, within the frameworks that are set them. My personal teaching ethos This section takes one or two of my principles to explain how I intend to be an effective primary teacher, using examples from your my school experiences. In essence, I concur with Cohen et al. (2004) that, â€Å"effective education requires both a relevant curriculum and practitioners who understand and are able to implement the curriculum requirements†¦building on what children already know and can do, encouraging a positive attitude and a disposition to learn and to protect against early failure† and I agree with the overall stated ethos of the new Primary Strategy framework is that excellent education is an education that is tailored to children’s specific needs, allowing them to engage with the educational process and giving them the start they need to be able to succeed in the context of secondary education (DfCSF, 2008). Taylor and Hayes (2001) provide a discussion as to how education should be delivered, leading me to arrive at several conclusions as to how I should organize my time as a teacher in order to provide the most effective teaching possible to my pupils. I agree with the aims of the Primary Strategy as set out in the policy document, Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003), which encourages schools and teachers to network to learn from each other and to develop good practice, in partnership with parents in order to help children as far as possible and to forge links between schools and communities (DfCSF, 2008). The dictates of the assessment processes and the Curriculum mean I have to teach within these boundaries, but this does not mean that lessons have to be rigid and that assessments and tests and Curriculum have to be frightening terms to primary age pupils. One of my responsibilities as an effective teacher is to prepare students, as well as possible, for the assessments and to teach the Curriculum in such a manner that the children’s sense of wonder is upheld (see Allen and Ainley, 2007) and that children’s awareness of themselves as part of a whole and as spiritual beings is also encouraged (Eaude, 2005). My aim as a primary teacher is to foster a sense of enjoyment in the learning process and, through this, to foster a love of learning that will continue well beyond the primary level, encouraging success at the secondary level and forging a lifelong love of learning in each individual pupil, based on a sense of wonder at the world, its contents and its processes. I, personally, agree with Cohen et al. (2004), who show how key aspects of effective learning at the primary level are active, integrated, socially constructive, cognitively constructive and linguistically rich learning, beginning where the individual learner is at themselves, in terms of their learning process, so that the individual child is the agent of their learning, empowering the children to enable their own learning by casting learning as problem-solving (Morrison, 2000; Cohen et al., 2004). It is my aim as a teacher, wishing to be an effective teacher, to foster the empowerment of children, through developing a sense of the wonder of learning and empowering the children to direct their own learning, within the context of the Curriculum, so that children feel they are capable of learning and are capable of achieving the standards they set themselves. The Success of New Labour’s Policy Towards Primary Education Tymms (2004) look at how successful the changes to primary education have been, following the introduction of the Numeracy and Literacy Strategies and finds that, whilst the introduction of these Strategies contributed to a rise in standards, independent tests of children’s attainment have shown that this rise in standards is not as widespread nor as high as claimed and that, as such, an independent body should be set up to monitor standards over time, with the purpose of testing how Government planning for education is actually being received on the ground, as it were. A recent Oftsted report (Ofsted, 2003) also shows that some of the aims of the National Numeracy and Literacy Strategy were not achieved (with weak subject knowledge being a common failure of schools), suggesting the Government’s approach to primary education needs to be looked at further. Allen and Ainley (2007) back this suggestion, through their analysis of education in the UK, presented in their book Education make you fick, innit? Allen and Ainley argue that as institutionalized learning has become more common-place in the Uk, through schools and work-based training programmes, possibilities have been foreclosed for emancipating minds, something that is increasingly being applied to primary level education, through the introduction of the Primary Strategy, for example, and the assessment-based curriculum this embodies, which, argue Allen and Ainley (2007) forces teachers to concentrate more on training children in the Curriculum for the purpose of attaining high scores on the assessments than on actually instilling a sense of wonder in learning. Allen and Ainley (2007) argue that this process is killing the sense of wonder in children, and that, even for primary school children, education, the process of going to school, has become little more than a daily grind, rather than a joyous process the children are happy to undertake because they enjoy the process and because the process can bring them knowledge and enjoyment. This essay has discussed the question, â€Å"What do you consider to be an effective primary teacher?†. With reference to recent research, government initiatives and your own experience, the essay has explored this question, based on my own educational principles and the ways in which these will underpin your professional practice in the future. The essay began by reviewing the Government policies and initiatives that are relevant to the research question, discussing, in particular, the document Excellence and Enjoyment – A Strategy for Primary Schools (DfES, 2003) and the subsequent Primary Strategy framework for primary education. The essay then moved on to discuss the aims of these policies and initiatives and the implications these have had for schools and teachers. The assessment framework was then discussed, and how this impacts on teacher effectiveness was also noted. The essay then moved on to looking at the qualities of effective teachers, and effective teachin g in a primary setting, and concluded that some of the facets of Government policies and initiatives – such as continual assessments run counter to my ethos of effective teaching and actually serve as little other than distractions from pure teaching time, through all the administration such assessments bring and the amount of time this takes away from lesson planning, for example. The main conclusion to the essay is that effective teaching at the primary level should serve to instill a sense of the wonder of learning and should open children’s minds to the possibilities that learning, and the learning process, encompasses. I converge with Allen and Ainley (2007) that the current trend towards assessments, more assessments and yet more assessments is not healthy for children, because it causes stress and can initiate a sense of failure in children who do not achieve high scores on these assessments and also because managing these assessments takes time away from teaching, through all the administration that the tests generate. The argument that these tests do little than to confirm that the education policies the Government is espousing are correct seems valid, and it is, as has been seen, in any case questionable that the standards suggested by the Government, in the Primary Strategy are actually leading to rises in standards (see Tymms, 2004). That the overall stated ethos of the new Primary Strategy framework is that an excellent education is an education that is tailored to children’s specific needs, allowing them to engage with the educational process and giving them the start they need to be able to succeed in the context of secondary education (DfCSF, 2008) is thus a good basis to begin, as an effective teacher, but, in order to avoid boredom in the education process, and psychological problems, due to the huge amount of testing and assessment primary children are subject to, effective teaching not only needs to teach the Curriculum and prepare children for the battery of tests and assessments they will be subjected to, but also needs to foster the empowerment of children, through developing a sense of the wonder of learning and empowering the children to direct their own learning, within the context of the Curriculum, so that children feel they are capable of learning and are capable of achieving the standards they set themselves. Effective teachers are thus not only bound by the dictates of Government policy and teaching research which suggests how teachers should teach, but they are, in my opinion, also bound by a responsibility to children, to instill in children a sense of the wonder of learning. In my opinion, and something I will endeavour to achieve in my teaching practice, this sense of wonder can be best achieved through empowering children to realise their potential and to realise they can achieve their goals, through fostering a love of learning. These qualities not only make for an effective teacher but also an inspiring teacher, who will inspire their pupils to want to learn. References AAIA (2007). Assessing children’s attainments in the foundation stage: guidance produced by the AAIA. Available from http://www.aaia.org.uk/PDF/FAQs%20-%20assessing%20childrens%20attainment%20in%20the%20foundation%20stage.pdf [Accessed on 29th February 2008]. Alexander, R. (2004). Still no pedagogy? Principle, pragmatism and compliance in primary education. Cambridge J. of Education 34(1), pp.7-33. Allen, M Ainley P (2007). Education make you fick, innit? Tufnell Press, Reading. Brown, M. et al. (1998). Is the National Numeracy strategy research-based? Brit. J. Educ. Studies 46, pp.362-385. Cohen, L., Manion, L. and Morrison, K. (2004). A guide to teaching practice. Routledge Falmer. DfCSF (2008). The National Strategies: Primary. Available from http://www.standards.dfes.gov.uk/primary/about/ [Accessed on 29th February 2008]. DfEE (1998). Teachers: meeting the challenge of change. London: DfEE. DfEE (2000). Curriculum guidance for K1 stage. Available from http://www.standards.dcsf.gov.uk/eyfs/resources/downloads/5585_cg_foundation_stage.pdf [Accessed 29th February 2008]. DfES (2003). Excellence and enjoyment: a strategy for primary schools. London: DfES. DfES (2004). Department for Education and Skills: five year strategy for children and learners. London: DfES. Eaude, T (2006). 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The EPPE Project [1997-2003] Available from http://www.teachernet.gov.uk/teachers/ issue34/secondary/features/steppingup www.standards.dfes.gov.uk/schemes2/ ks1-2citizenship/cit1/2 [Accessed on 29th February 2008]. Springate, D (2004). Democracy in Schools: Some European perspectives. Springate, D (2006). Empowering Children Through their own Research. Taylor, W. and Hayes, D (2004). The RoutledgeFalmer Guide to Key Debates in Education. RoutledgeFalmer. Tymms, P. (2004). Are standards rising in English primary schools? Brit Educ Res J 30(4), pp.477-494. Webb, R. et al. (2004). A comparative analysis of primary teacher professionalism in England and Finland. Comp Educ 40(1), pp.83-107. Webb, R. and Vulliamy, G. (2006). The impact of New Labour’s education policy on teadhers and teaching at Key Stage 2. FORUM 48(2), pp.145-158. Wilce, H (2007). Nurture Groups: Can they prevent bad behaviour in the classroom?