Universal Accounting Standards - 954 Words

Universal Accounting Standards Issue The internationalization of business activities has increased exponentially over the past 3 decades. Because the accounting standards and practices of different countries have developed in response to diverse environments, accounting has developed with strong national accents . As a result, multinationals with branches and investments in a wide array of countries find it difficult to achieve a consolidated financial report. Further, investors in these multinationals have trouble evaluating financial statements formed from a multitude of unusual (to the investor) accounting standards, forcing them to make less informed decisions. The benefits of a set of uniform accounting standards include†¦show more content†¦Other countries even report that international standard setters appear to have little or no sympathy for the fact that some countries need to incorporate their adopted international standards in national law or regulation. Lastly, with styles of communication diff erent all across the globe, other countries contest that they would have difficulties understanding the ordering of text in the laws of uniform accounting standards since logic and structures are not the same everywhere. 3. Sarbanes-Oxley Act The Sarbanes-Oxley legislation came into force in 2002 and introduced major changes to the regulation of financial practice and corporate governance . The act created a new regulator for the accounting industry: the Public Company Accounting Oversight Board . The regulations put forth are stringent were in response to situations such as Enron. Under current conditions, few, if any, countries accounting standards would pass through all of the regulations of Sarbanes-Oxley. This makes it more difficult to bring the U.S. into the harmonization process. Although steps are being made to harmonize with U.S. standards, there will not be a complete harmonization in the near future for reasons such as the Sarbanes-Oxley Act. Outlook With many major countries and economic blocs accepting IFRS or harmonizing their form of GAAP with IFRS, we are on the right track to creating uniform accounting standards worldwide. With today’s changing economies across theShow MoreRelatedReport : Pakistan And Bank Limited ( Hbl ) Pakistan3164 Words   |  13 PagesExecutive Summary 2 JB HI_FI Australia and Habib Bank Limited (HBL) Pakistan 3 Introduction: 3 Analyses under the light of accounting standard: 3 Accounting profession: 3 Accounting Bodies in Pakistan: 4 Accounting Bodies in Australia: 5 Analyses under the light of JB hi-fi Australia: 6 Analyses under the light of Habib Bank LTD Pakistan: 10 Reasons for International accounting differences: 12 Religion: 12 Strategies of JB Hi-fi and Habib Bank ltd: 13 Cultural: 13 Hofstede’s Cultural Dimensions: 14Read MoreFinancial Accounting And Reporting Standards1426 Words   |  6 Pages Financial Accounting and Reporting Standards Jeremy J Boston Saint Leo University â€Æ' Abstract Financial accounting has become more complex as our country grows. The United States has established a core financial body to ensure all financial statements are published within the prescribed guidelines so that any creditor or investor is able to read and understand the information. The FASB was created to ensure that these guidelines are followed and they are well-paid individuals so there isRead MoreMajor Differences Between Us Gaap and Ifrs1062 Words   |  5 Pagesinstitutions whose accounting standards are used for financial reporting, Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). The IFRS, whose rules are established and maintained by the International Accounting Standards Board (IASB), is the most widely used of the two institutions but the primary choice for the United States continues to be GAAP, whose standards are established and maintained by the Financial Accounting Standards Board (FASB). AlthoughRead Mor eThe Principles Of Financial Statement1116 Words   |  5 Pagesstrategic decisions. With the differences between the U.S. GAAP and IFRS pose problems over the an acceptable accounting flaws that exist with in standards of accounting practice relevant to manipulate the system that has been adopted. Via Turner Investments (2016) a CPA blogger says Anyone who believes all countries can embrace international accounting standards and use those standards in the same way is dumber than a sack of rocks, The New York Times Web site.† Additionally, as cited by HassanRead MoreInternational Financial Accounting Standards Board919 Words   |  4 Pagesthe International Financial Reporting Standards (IFRS) for their financial reporting, as well as the continued efforts made between the IFRS and US Generally Accepted Accounting Principles (US GAAP), it is evident that international convergence is an overall appealing idea for global reporting. With that said, for decades now US GAAP has w orked with IFRS to create a universal standard; and while progress has been made to diminish variances between the standards, there are still large, if not unattainableRead MoreInternational Financial Reporting Standards Board944 Words   |  4 Pagesswitched to the International Financial Reporting Standards (IFRS) for their financial reporting, as well as the continued efforts made between the IFRS and US Generally Accepted Accounting Principles (US GAAP), it is evident that international convergence is an overall appealing idea for global reporting. With that said, US GAAP has worked with IFRS to create a universal standard; and while progress has been made to diminish variances between the standards, there are still large, if not unattainable,Read MoreIfrs and Gaap Convergence1638 Words   |  7 PagesIFRS and GAAP Convergence Janet Rivera Cruz Prof. Basil Jackson Accounting 304 December 2, 2012 Cruz   2       The purpose of this paper is to describe what accounting convergence means and assess the likelihood of the convergence being completed and implemented in the next five (5) years. IFRS is the principle based set of standards that establish standards and dictate specific treatments. IFRS has become a global standard for companies when preparing financial statements. IFRS consistRead MoreThe Importance Of Accounting Standards For Business Affairs1049 Words   |  5 Pagesacross the international boundaries. IFRS initially was formed to harmonize accounting across European Union, but the value of harmonization was so overwhelming and attractive around the world that became a benchmark globally. Importance of Accounting Standards In this assignment I want to explain the importance of the Accounting standards. As the world economy is becoming integrated and globalization is becoming a universal phenomenon, more and more businesses are getting out of the nationalisticRead MoreThe International Accounting Standards Board741 Words   |  3 PagesSimilar to the Financial Accounting Standards Board’s (FASB) governance of U.S. GAAP in the United States, the International Accounting Standards Board (IASB) was formed in 2001 to be the governing body responsible for International Financial Reporting Standards (IFRS). IFRS standards are beginning to be recognized globally as the leading accounting standards. Since 2002, the IASB and FASB have been committed to agreeing on unified international accounting standards. The ultimate goal is for IFRSRead MoreThe International Accounting Standards Board1249 Words   |  5 Pageschallenged by disparate accounting standards between jurisdictions, preventing the free flow of capital worldwide. The mission of the International Accounting Standards Board (IASB) is to develop a single set of accounting standards, enabling capital to flow in international markets as easily as information spreads between people. This paper presents a brief history of international accounting standard setting and the IASB, considers arguments for and against international standards, analyzes problems

Should Plastic Surgery Be Legal Essay - 1848 Words

Plastic Surgery has always been subject to ethical debate, or at least the reasoning some people use to have it done. Now, how can more fuel be added to this flaming topic? Well, do babies have rights to plastic surgery, or are they subject to their parents’ standards till they come of age? A family from Atlanta, Georgia, in the United States has created an internet sensation of their daughter, after Katie Crenshaw the mother of Charlie Crenshaw posted pictures of her toddler on an online website. She told the following to Barcroft Media, â€Å"I sent it to a website that caters towards parents that have children with differences or disabilities, from there it went viral,†. Charlie Crenshaw has what her parents call a â€Å"birthmark†, in truth however it is a capillary hemangioma which is approximately 5cm x 6cm and is located on her right cheek. The American Association for Pediatric Ophthalmology and Strabismus says, â€Å"The benign tumor is made of an abnormal overgrowth of tiny blood vessels,† and† The majority of capillary hemangiomas do not require treatment and are simply monitored for the development of vision problems,†. While the tumor may not pose any immediate health risk it does pose the following ethical dilemmas, 1) whether parents should oppose a surgery which would benefit a child, 2) Are the Crenshaws using their daughter is a ladder to internet fame, and 3) should doctors obey a parent wishes even if the treatment being opposed poses no threat? From the ethicalShow MoreRelatedPlastic Surgery Debate992 Words   |  4 PagesGroup 1 Plastic Surgery I. Introduction Plastic Surgery, or Cosmetic Surgery, is surgery that is unnecessary from a medical perspective, but is carried out to improve appearance. Cosmetic surgery is initiated by an individual who wants to change the physical appearance of a feature. Although in many cases their physical appearance is normal, they may wish to change the size of their breasts or the shape of their nose. An individual may also use cosmetic surgery to change disfigured body partsRead MoreCosmetic surgery is a globally well-known term, which is undertaken to alter and enhance human1000 Words   |  4 PagesCosmetic surgery is a globally well-known term, which is undertaken to alter and enhance human self-imageand esteem.Cosmetic surgery is different from all other forms of surgeries and is a treatment for â€Å"want† rather than for â€Å"need†. Along with gaining popularity due to social obsession, it also creates health risks due to invasive surgery. This essay will argue for government control of cosmetic surgery in the areas of advertisement, medical malpractices and human welfare. Media advertising industryRead MoreAmerican Teen Cosmetic And Plastic Surgery1432 Words   |  6 Pages American Teen Cosmetic and Plastic Surgery Plastic and cosmetic surgeries have become a persisting issue in The United States, with the steady advancement of social media and technology being exposed to teens, many are falling victims to the country’s perception of standard beauty and resorting towards surgical procedures features that are not considered to be attractive among the general public. The United States makes it very easy for teens to proceedRead MorePlastic and Fantasy in U.S. Advertising800 Words   |  4 Pagesof how they should portrayed. These magazines and advertisements are filled with models and celebrities who sometimes make an individual feel insecure about herself or himself. Most Americans are now turning to cosmetic surgery in order to obtain the appearance after observing these images. 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Said quote depicts quite wellRead MoreShould The Federal Government Place A Cap On Child Support1310 Words   |  6 PagesMany people believe that should the Federal Government place a cap on child support, that support will remain the same throughout the child’s life. In addition, CP’s would argue that the Federal Government should not be involved in such matters, when in fact it has already placed its hand in the pot by seizing federal tax refunds or the denial of a new or re-finance mortgage until the current arrearages are paid in full. It has further been argued by many that child support payments do not coverRead MoreMy Job As A Plastic Surgeon1723 Words   |  7 Pagesobscure trait would be scrutinized a few horrible times by a few horrible people, or perhaps subliminally frowned upon by the narrow scope of societies beauty standards, and people would run to me to solve their issue. However, it is my job as a plastic surgeon to often talk people out of procedures; it is my job to make people look exceedingly extraordinary, not dreadfully normal. I knew the second this woman walked in that, if I took her money and put her under the knife to rework what she consideredRead MorePro Teen Plastic Surgery Debate Information3238 Words   |  13 PagesCurrent event- Historical event- She is just 14, going to undergo plastic surgery. her face bears the painful-looking raised scars and puckered skin of a burn victim. Blikis was burned in an acid attack. Acid eating through the skin on their faces, destroying cartilage and bone in minuetes. As she waits for her first surgery to help restore her face and her future. Driscoll, Amy. World of Hope for Acid Attack Victim. Miami Herald (Miami, FL). 15 Jul 2001: 1B+. SIRS Issues Researcher. Web.Read More Medical Intervention for Intersexed Children: Gender Unknown1305 Words   |  6 PagesMedical Intervention for Intersexed Children: Gender Unknown What makes a person male or female? Who has the right to choose what sex a person should be? These are some common questions that parents have to face when their child is born as an intersexed. Intersex is a general term used for any form of congenital (inborn) mixed sex anatomy. A person who is considered intersexed has some parts of their sexual anatomy that look female and some that look male (Dreger). In the United StatesRead MoreThe Effects Of School Violence On South Korea1308 Words   |  6 Pagescompetitive nation. It is so much so that getting one’s foot in the door in love and career greatly depends on how attractive one looks. In order to enhance their social competitiveness, more and more young people have decided to undergo cosmetic surgery. First, in the middle and high school stages, there are many incidents of school violence that have occurred because of someone’s appearance. Students who look ugly will be more likely targets of ridicule. A study analyzing the reasons of school violence

Monk1 Essay Example For Students

Monk1 Essay Thelonious Monk was born in Rocky Mount, North Carolina on October 10, 1917. He began playing piano when he was the age of five, in New York City, where he grew up. He started as the pianist for the Cootie Williams Orchestra, where he gained fame for his tune Round Midnight, in 1944. Thelonious Monk was part of that small but select group of jazz musicians who were responsible for the birth of a new kind of jazz bebop. In his teens he met Mary Lou Williams, a fine jazz pianist who became a lifelong friend and a major inspiration. By the early 1940s he was playing Harlem clubs like Mintons and Monroes Uptown House with fellow innovators Kenny Clarke, Dizzy Gillespie and Charlie Parker. In the mid 40s he led groups under his own name, worked with Coleman Hawkins, and was with the Dizzy Gillespie Orchestra for a while; but he did not work regularly until the mid 50s when he finally became recognized for the contribution he had made to the new jazz and started recording some remarkable albums for Riverside. In 1947 Blue Note record signed Monk and recorded him for a few year. Then after little other work he recorded a record of Duke Ellington hits in 1955. This served to bring him out of the obscure, and somewhat into the main stream of Jazz. Then in1957, John Coltrane was kicked out of Miles Daviss band, because of a severe drug problem. As a result, the great saxophonist Coltrane joined Monks quartet. Because of Coltranes presence, people quickly began to recognize Monk as one of the great stars of Jazz. He signed an extended contract with Columbia records in 1962, and appeared on the cover of Time magazine in1964. He continued to tour through the rest of the 60s, and he played with the Giants of Jazz in the early 70s. In 1962 he began recording for Columbia. During the 60s he led a quartet featuring Charlie Rouse on tenor, a group that recorded and toured extensively. He retired from touring and recording in the early seventies. His last recordings were made in Europe in November 197 1 while on a Giants of Jazz tour for George Wein. His piano playing and his compositions have oddness about them, a strange angularity that is not always easily assimilated, but pays back dividends for those willing to listen. Many of his recordings are of his own compositions but his treatment of Tin Pan Alley standards like Tea for Two, Liza, and Memories of You show his unique approach to the keyboard. Monk retired suddenly in 1973. He suffered from some sort of mental illness which kept him from touring, with the exception of a few scarce appearances. He died in 1982, at the age of 65. Monk continued to grow in popularity even after his death. He will always be recognized as a true individual in Jazz music. His ability to give a melody with his own flare, in addition to his funky hats and sunglasses will always be remembered. Some of Monks greatest recordings: Bibliography:

The Influence of Arts in Education a Problem Analysis Essay Example For Students

The Influence of Arts in Education: a Problem Analysis Essay The American boards of education have dictated that the emphasis in education would be on math, science, and reading, and therefore they cut back on other programs. The intense focus on the basic skills is a sea of change in American instructional practice, with many schools that once offered rich curriculums now systematically trimming courses like social studies, science and particularly art (Dillon, 2006). The federal government through the LIST. Department Of Education and the National Endowment for the Arts has maintained a consistent connection With arts education in the public schools over the last 10 years. This has occurred in part through targeted funding for programs?often involving readerships between schools and community organizations; professional development for teachers and teaching artists; and research and evaluation. The tuft agencies have cooperated as well in the data collection efforts of the National Center for Education Statistics, which provide important insights into the status and condition of arts education in the country. The No Child Left Behind Act of 2001 (UNCLE) is arguably the most significant federal action to affect arts education, and education generally, in the last decade?if not the last 40 years. We will write a custom essay on The Influence of Arts in Education: a Problem Analysis specifically for you for only $16.38 $13.9/page Order now This legislation, as with the Goals 2000 law, is an update of the basic deader education law originally enacted in 1965. No Child Left Behind was signed into law in January 2002. It expanded the federal role in education in order to close the achievement gap between disadvantaged and minority students and their peers, To comply with the law, states have developed plans to increase student achievement and have set performance goals, which all students are expected to meet by 2013-14 in reading and mathematics. In almost every section of the law, UNCLE stresses that decision about the allocation of federal resources for education should be grounded in scientifically-based research. The intent, as interpreted by the Department of Education, is to transform education into an evidence-based field. In education, high test scores means higher budget. But in a failing economy, schools have to decide vatu is more important: well flushed out art classes that cannot gather empirical data as to their progression, or having test scores that meet UNCLE standard. The crisis Of money is real, so because music and the arts arent government-tested like reading, writing and math are. School districts are pressured into cutting them first. It puts decision makers in a very uncomfortable position because they see he advantages of the arts, but when the students are being tested in some areas and not others, the resources and money tend to follow the testing. The arts programs tend to be cut first for this reason. Most every school where the arts programs are cut, show a decrease in morale and attendance. There is also an increase in vandalism and disruptions, so within a few years, most Of them have had to add additional disciplinary staff to handle the problems that were created by not providing a full gamut Of knowledge that human beings need. These staff additions cost more than keeping the arts programs in the schools ND are hurting testing scores in the process. Usually created by commercial test publishers, standardized tests are designed to give a common measure of students performance. Because large numbers of students throughout the country take the same test, they give educators a common yardstick or standard of measure. Educators use these standardized tests to tell how well school programs are succeeding or to give themselves a picture of the skills and abilities of todays students. However, the results from these tests can only help teachers develop programs that suit students achievement levels in specific object areas, such as reading math, language skills, spelling, or science (Dillon 2006), These are the tests that encourage teachers and administrators make decisions regarding the instructional program. They help schools measure how students in a given class, school, or school system perform in relation to other students who take the same test. Using the results from these tests, teachers and administrators evaluate the school system and the funded school programs. As schools increasingly shape their classes to produce high test scores, many life skills not measured by tests just dont get taught (Wetland, game; Winner, 2007). The student that is then subject to this manner of instruction is situated in the idea that knowledge only Comes from the subjects tested, and is then narrowed into only those areas of professionalism. It seems plausible to imagine that art classes might help fill the gap by encouraging different kinds Of thinking. While students in art classes learn techniques specific to art, theyre also taught a remarkable array Of mental habits not emphasized elsewhere in school. Such skills include visual-spatial abilities, reflection, self-criticism. And the willingness to experiment and learn from mistakes (Dickinson, McKenna, game; Deletions, 997). All are important to numerous careers, such as Business Management, Entrepreneurship, Politics, and Teaching, but are widely ignored by todays standardized tests. Whats more, most of the habits picked up within arts education actually help in preparation for standardized tests. The relationship between arts learning and the SAT is of considerable interest to anyone concerned with college readiness and admissions issues. The SAT Reasoning Test (formerly known as the SAT l) is the most widely used test offered by the College Board as part tot its SAT Program. It assesses students verbal and math skills and knowledge and is described as a standardized measure of college readiness. Many public colleges and universities use SAT scores in admissions. Nearly half of the nations three million high school graduates in 2005 took the SAT. Multiple independent studies have shown increased years of enrollment in arts courses are positively correlated with higher SAT verbal and math scores. High school students who take arts classes have higher math and verbal SAT scores than students who take no arts Arts participation and SAT scores co- vary?that is, they tend to increase linearly: the more arts classes, the more educational habits are picked up, and the higher the scores. One of these habits is persistence: Students work on projects over sustained periods of time and are expected to find meaningful problems and persevere through frustration. An ethnographic study of seventh grade boys in special education revealed use of the visual arts helped them become more sophisticated, less reluctant readers. Described as learning disabled, the boys were encouraged to use visual forms Of expression to convey their understanding Of reading assignments. After a nine-week course of visualization training, they also took a more active role in aiding and began to interpret text rather than passively reading it. Another is expression: Students are urged to move beyond technical skill to create works rich in emotion, atmosphere, and their own personal voice or vision. In an experimental research study of high school age students, those who studied dance scored higher than unruliness on measures of creative thinking, especially in the categories of fluency, originality and abstract thought, Whether dancers can use their original abstract thinking skills in other disciplines is an important area of exploration. A third is making clear connections between schoolwork and the world outside the classroom: Students are taught to see their projects as part of the larger art world, past and present. Each of these habits clearly has a role in elite and learning, but we were particularly struck by the potentially broad value of four other kinds of thinking being taught in the art classes we documented: observing, envisioning, innovating through exploration, and reflective self-evaluation Though far more difficult to quantify on a test than reading comprehension or math computation, each has a high value as a learning tool, both in school and elsewhere in life. We dont need the arts in our schools to raise mathematical and verbal skills we already target these in math and language arts. .u87184f5cc714837db3b51f1b3d6f42fc , .u87184f5cc714837db3b51f1b3d6f42fc .postImageUrl , .u87184f5cc714837db3b51f1b3d6f42fc .centered-text-area { min-height: 80px; position: relative; } .u87184f5cc714837db3b51f1b3d6f42fc , .u87184f5cc714837db3b51f1b3d6f42fc:hover , .u87184f5cc714837db3b51f1b3d6f42fc:visited , .u87184f5cc714837db3b51f1b3d6f42fc:active { border:0!important; } .u87184f5cc714837db3b51f1b3d6f42fc .clearfix:after { content: ""; display: table; clear: both; } .u87184f5cc714837db3b51f1b3d6f42fc { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u87184f5cc714837db3b51f1b3d6f42fc:active , .u87184f5cc714837db3b51f1b3d6f42fc:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u87184f5cc714837db3b51f1b3d6f42fc .centered-text-area { width: 100%; position: relative ; } .u87184f5cc714837db3b51f1b3d6f42fc .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u87184f5cc714837db3b51f1b3d6f42fc .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u87184f5cc714837db3b51f1b3d6f42fc .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u87184f5cc714837db3b51f1b3d6f42fc:hover .ctaButton { background-color: #34495E!important; } .u87184f5cc714837db3b51f1b3d6f42fc .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u87184f5cc714837db3b51f1b3d6f42fc .u87184f5cc714837db3b51f1b3d6f42fc-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u87184f5cc714837db3b51f1b3d6f42fc:after { content: ""; display: block; clear: both; } READ: Jane Eyre Essay ThesisWe need the arts because in addition to introducing students to aesthetic appreciation, they teach other modes of thinking we value. For students living in a rapidly changing world, the arts teach vital modes Of seeing, imagining, inventing, and thinking. If our primary demand of students is that they recall established facts, the children we educate today will find themselves ill-equipped to deal with real-world. A group of 162 children, ages 9 and 10, were trained to look closely at works of art and reason about what they awe. The results showed that childrens ability to draw inferences about artwork transferred to their reasoning about images in science. In both cases, the critical skill is that of looking closely and reasoning about what is seen. Those who have learned the lessons of the arts, however how to see new patterns, how to learn from mistakes, and how to envision solutions are the ones likely to come up with the novel answers needed most tort the future. A Literature Review The issue and argument against said cuts has been an ongoing conversation since the early asses. Research in arts education has consistently shown that he arts are a distinct form of knowledge requiring sustained and demanding work and yielding kinds of empathy, understanding, and skill both equal to and distinctive from those available in chemistry, civics, and mathematics. In 1997, Dry. Bobbie McKenna, an Associate Director and Director of Graduate Studies for the School of Theatre, mom and Television at the University of Arizona, came together with Eric Deletions of Center for the Arts in the Basic Curriculum and Dee Dickinson of New Horizons for Learning to put together a piece dedicated to learning through the arts. The report presents a synthesis of the research n the contribution Of arts education to learning (Dickinson, McKenna, game; Deletions, 1997). It exhibits information on schools that have incorporated the arts successfully and discusses the relationship between the arts and cognition and the ways each art form promotes unique ways of knowing. They include such associations as: visual arts instruction and reading readiness; dramatic enactment and conflict resolution skills; traditional dance and nonverbal reasoning; and learning piano and mathematics proficiency. The report also presents research on what the arts offer to the preparation of students for the roll of work. Furthermore, the authors consult studies given by neuroscience from Berkeley and psychologists from the International Center for the Development of Learning to discuss scientific studies and information gathered on the influence of educational theatre, music, dance, and the fine arts on the human mind. The discussion continued ten years later when author Sam Dillon of the New York Times researched both sides of the educational argument. In his piece Schools Cut Back Subjects to push Reading and Math, Dillon addresses the response from thousands of schools to the reading and math testing acquirement laid out in No Child Left Behind, President Bushs signature education law: reducing class time spent on other subjects and, for some low- proficiency students, eliminating it. Similar to the argument presented by Dry. McKenna, the article highlights areas within the education of adolescents that are diminished When the artistic education is removed from schools. However, the article also highlights the difficult situations that educators and face when narrowing the curriculum. For example, Dillon discusses 125 Of the schools lowest-performing students are barred from taking anything except math, aiding and gym, a measure that Samuel Harris, a former lieutenant colonel in the Army who is the schools principal, said was draconian but necessary. When you look at a kid and you know he cant read, thats a tough call youve got to make, Mr.. Harris said. In their piece Art for Our Sake, Ellen Winner and Lois Wetland from The Boston Globe agree more with the position presented by Dry. McKenna. The reporters analyze studies and research done on arts integrated schools in the Boston area where that arts programs teach a specific set of thinking skills rarely addressed elsewhere in the curriculum and that tar from being irrelevant in a deserving education system, arts education is becoming even more important as standardized tests like the MACS exert a narrowing influence over what schools teach) (Wetland, Winner, 2008), The continual point made throughout the piece is that as schools cut time for the arts, they may be losing their ability to produce not just the artistic creators of the future, but innovative leaders who improve the world they inherit. The last article examined takes a different approach to examining arts education. In fact, it reviews the policy of art education as a whole. Jane Reamer Author, Researcher, and Arts and Education Consultant in New York explores the process of using lessons learned about high quality, effective arts education programs to help local educational leaders and practitioners create their own policy statements. She raises questions about policy implications from those lessons and connects them to the readers own experience. She provides an Wanderlust framework and an action agenda for developing local policy at the classroom, school, or district level that supports high quality arts education for every student. She argues that effective arts education programs must be purported by responsive policy and ongoing tax levy funds to have a greater chance for providing quality arts teaching and learning that endures. The Handbook of Research and Policy in Art Education, edited by Elliot Eisner and Michael Day, further examines the claims made by arts advocates and defends arts education through the integration of arts within schools. Sponsored by the National Art Education Association and assembled by an internationally known group of art educators, this 36-chapter handbook provides an overview of the remarkable progress that has characterized this field in recent decades. Organized into six sections, it profiles and integrates the following elements tot this rapidly emerging field: history, policy, learning, curriculum and instruction, assessment, and competing perspectives. This handbook provides researchers, students, and policymakers (both inside and outside the field) an invaluable snapshot of its current boundaries and rapidly growing content. It describes in antithetical terms what the research says about how study of the arts contributes to academic achievement and student success. It offers impartial, to- the-point reporting of the multiple benefits associated with students learning experiences in the arts. In short, it makes the case for the arts based on sound educational research. In a nutshell, it provides much needed definition and intellectual respectability to a field that as recently as 1960 was more firmly rooted in the world Of arts and crafts than in scholarly research. In the back and forth argument of which programs should have precedence Within schools, the arts are often the first to go in order for Others to have more time. There are reasonable explanations on each side as discussed earlier. There are discussions based on numerical value in test scores, but also the physical, motional, mental, and intellectual effect on human minds. The arguments will still continue as many discuss students stability in education coming through foundation in the visual arts, music, dance, and drama, and the belief that through these art forms most students will not only find the means for communication and self-expression, hut the tools to construct meaning and learn almost any subject effectively. A Projected Solution In the current climate of educational accountability, arts educators must answer two fundamental questions so that the arts will retain a place within public education: What kinds of thinking skills do arts teachers strive to instill? How can students learn these skills? .uac245d21555e7612243c535e2b34cd4b , .uac245d21555e7612243c535e2b34cd4b .postImageUrl , .uac245d21555e7612243c535e2b34cd4b .centered-text-area { min-height: 80px; position: relative; } .uac245d21555e7612243c535e2b34cd4b , .uac245d21555e7612243c535e2b34cd4b:hover , .uac245d21555e7612243c535e2b34cd4b:visited , .uac245d21555e7612243c535e2b34cd4b:active { border:0!important; } .uac245d21555e7612243c535e2b34cd4b .clearfix:after { content: ""; display: table; clear: both; } .uac245d21555e7612243c535e2b34cd4b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uac245d21555e7612243c535e2b34cd4b:active , .uac245d21555e7612243c535e2b34cd4b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uac245d21555e7612243c535e2b34cd4b .centered-text-area { width: 100%; position: relative ; } .uac245d21555e7612243c535e2b34cd4b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uac245d21555e7612243c535e2b34cd4b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uac245d21555e7612243c535e2b34cd4b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uac245d21555e7612243c535e2b34cd4b:hover .ctaButton { background-color: #34495E!important; } .uac245d21555e7612243c535e2b34cd4b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uac245d21555e7612243c535e2b34cd4b .uac245d21555e7612243c535e2b34cd4b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uac245d21555e7612243c535e2b34cd4b:after { content: ""; display: block; clear: both; } READ: How to design a network EssayIt is not enough to say that the arts teach how to paint or draw or that the arts teach creative expression, We need to go beneath the surface and discover what underlying cognitive and social skills are imparted to students when the arts are taught well. The problem is this: educators are making more room for specific subjects that they believe hold higher precedence over the arts and are, therefore, cutting back the arts programs within schools (Winner, 2006). Unaware of the deleterious effect this could have on students ND of how this move could actually hinder their further growth in sciences, math, and history, the following information ha s been gathered based on research Of integration Of arts into classrooms and the effect they had on learning. There are many arguments made for the arts and reinstating their influence within the educational society. Though the argument is understandable that educators are focusing on having students well versed in mathematics and literacy, the arguments made for the arts programs are strong enough that they should be considered by said educators (Dickinson, McKenna, game; Deletions, 1997). The case is constantly made for the fleetness in scientific language without the consideration that art, in all of its forms, has another language all on its own. A language that needs study and discipline to master just as any other science equation needs to be memorized so it can be applicable and useable. Through this ongoing conversation, there is only the belief that there either is or is not enough room within a curriculum to have dull arts programs as well as focus on the core math and sciences and literary studies, It is not taken into consideration the integration of the two and the effect that it would have on earning as a whole (Winner, 2006), Though researchers are able to make valid arguments to keep arts programs, the instruction can still be taught where both forms of education (aesthetic and practical) can be treated equally and utilized together for greater effect. Music has also been claimed to be a way to improve reading and math skills Most research with the Arts Education Partnership that when children are trained in music tat young age, they tend to improve in their math skills. The surprising thing in this research is not that music as a whole is enhancing math skills. It is certain aspects of music that are affecting thematic ability in a big way. One particular study published in the journal Nature showed that when groups of first graders were given music instruction that emphasized sequential skill development and musical games involving rhythm and pitch, after six months, the students scored significantly better in math than students in groups that received traditional music instruction, possibly because of the effect of learning to read music notation. In terms of reading, listening to music trains the kind of auditory discrimination skills needed to make phonological distinctions, Furthermore, several programs set up in New York City, such as the Guggenheim Museums Learning to Read through the Arts, Reading Improvement Through the Arts, and Childrens Art Carnival, where children with reading difficulties are given experience in the visual arts integrated with reading and writing, consistently report that remedial readers improve their reading scores due to the integration tot arts studies and visual stimulation (Wetland, Winner, 2008). In 1993, the journal, Nature, reported that spatial-temporal reasoning is temporarily enhanced in adults after listening to Mozart for 10-15 minutes, This ending, which became known as the Mozart effect, captured the attention of the media. Studies have also examined whether children who learn to make music in the classroom improve their spatial reasoning abilities. A meta-analysis was conducted over I g studies in which young children were taught to make music in the classroom by improvising, composing, experimenting with rhythm instruments or moving to music, or by learning to play a particular instrument, and found that the children who learned to make music significantly outperformed those Who did not on a range Of spatial temporal tasks. Furthermore, in 1999, a study published in Neurological Research reported that piano keyboard training along With computer-based spatial training led to greater improvements in mathematics than when spatial training was combined With computer-based English language training. This being said, consider then the use of theatre and dance within the classroom, and other dramatic arts. In Chicago, a program called Whirlwind had sought to improve basic reading skills in young children through dance. One of the activities that children in this program engage in is dancing their bodies into the shapes of letters. By virtue f this activity, these children in fact improved their beginning reading skills significantly more than did a control group which did not get the same kind of dance instruction. Classroom drama refers to using acting techniques within the regular classroom curriculum. In 2000, the Journal tot Aesthetic Education found 80 studies that assessed the effect of classroom drama on verbal skills. In these studies, children who enacted texts were compared to those who simply read the same texts. Classroom drama significantly enhanced memory for and understanding of the texts, raised reading readiness and reading achievement cores, and improved oral language skills The most important finding of these meta-analyses on classroom drama is the demonstration that drama not only helps children to master the texts they enact, but also often helps them to master new material not enacted. However, the transfer of skills from one domain to another is generally not thought to be automatic: it needs to be taught According to the Kennedy Center, arts integration is an approach to teaching in which students construct and demonstrate understanding through an art form. Students engage in a creative process Which connects an art form and another object area and meets evolving objectives. With the overwhelming amount of knowledge a child must learn today, it is often difficult for teachers to form a lesson plan that will engage their students. The techniques of pedagogy have evolved to stress learning over memorization. The inclusion of the arts can be an excellent way to encourage students to fully absorb their lesson, Educators can think of their rooms as a staging area for the students creative minds (Dickinson, McKenna, ; Deletions, 1997). It is helpful to encourage students to be active and move around their classrooms, rather than sitting tort hours at a small desk. Students want to think in new ways, and look for moments where they can take advantage tot creativity. When studying history, for example, students can be divided into groups and encouraged to enact a drama of the events they are studying. This can create a close connection to the material through research in a way that simply writing an essay might miss, The students can exercise their ability to express themselves by performing what they learn. Furthermore, one can employ the senses more inventively by introducing music and the visual arts to the class discussion. For instance, a teacher could bring in a copy of Beethovens 3rd Symphony when beginning to study Napoleon to show an artist who was disillusioned by the horrors of Napoleons reign. Then have a slide or poster of Jacques-Louis Davits Coronation of Napoleon to show the adoration of others during that time. The facts can be presented in a way that encourages debate and fosters the interests Of the students. Throughout the conversation of budget and cuts to programs that seem erroneous, the arts have been jeopardized consistently.

Medical-Related Communication Technology Essays

Medical-Related Communication Technology Essays Medical-Related Communication Technology Paper Medical-Related Communication Technology Paper 2001; Stuart et al. , 2003). These systems have also been used in teaching students and checking for their mastery and understanding of the course topic (Fung Kee Fung et al. , 2003). Such technology is currently being evaluated for application to the pharmaceutical care laboratory setting, by providing an interactive teaching tool that may also assess the learning outcome in students (Hussein and Kawahara, 2006). VoiceTextTM is a powerful software created by Neospeech. com that provides a method in generating voice output from any inputted text. This software employs voices that have a natural sound, making communication in a much friendlier interaction with another individual. The software may be configured for application in different types of devices, including desktop and network settings, as well as in different languages such as English, Korean, Japanese and Mandarin Chinese. VoiceTextTM is equipped with a number of features that facilitates communication of a speech-restricted patient or individual. It is supplied with features that employs natural sounds and clear pronunciation, so that the speech is very understandable. The software is also supplied with a comprehensive dictionary that provides thousands of words as well as pronunciations at its default setting. Interestingly, the software has controls features that allow the user to control the pitch and volume of the voice output, as well as regulate the speed and pauses of the speech. In addition, the user has the ability to customize the settings for dates, times and abbreviations associated with addresses and mixed languages. The software is very powerful because it provides access to its network from a distance through an internet connection, and also allows delivery of data to the user’s PDA and email. This high quality program is also equipped with the ability to use English as a second language, with a maximum of three languages that may be used at one time. The software also allows customized features such as news reading, driving directions and book or document reading. The renowned scientist/physicist, Dr. Stephen Hawking, is one of the latest users of the VoiceTextTM technology. Dr. Hawking suffers from amyotrophic lateral sclerosis (ALS), which is a degenerative motor neuron illness that restricts his physical movements yet retains his intellectual capacity. The only parts of his body that are still capable of moving are his two fingers on his right hand, and he is unable to speak. The text-to-speech technology is a prime assistive technology that facilitates Dr. Hawking in communicating with the rest of the world. He is typically seen in public with a computer screen mounted on the arm of his wheel chair, of which runs his TTS software. The software enables him to press a switch in his hand to create words and sentences at his own command. Once he has built up a sentence, he sends it to the VoiceTextTM system, which converts his inputted text into speech. This technology has helped Dr. Hawking in continuing his life as a scientist/physicist, including writing scientific books and research papers, and giving lectures. The development of the IVR-TTS system has tremendously facilitated communication among speech-restricted individuals and patients. Seeing the interactive nature of the human being, this medical-related technological innovation may provides special kinds of individuals to continue on with their lives, regardless of speech and motor impairment. References Fung Kee Fung K, Fung Kee Fung M, Bordage G and Norman G (2003): Interactive voice response to assess residents’ laparoscopic skills: An instrument validation study. Am. J. Obstet. Gynecol. 189:674-8. Hussein G and Kawahara N (2006): Innovations in teaching: Adaptive and longitudinal pharmaceutical care instruction using an interactive voice response/text-to-speech system. Am. J. Pharm. Educ. 70(2):1-8. Mundt JC, Ferber KL, Rizzo M and Greist JH (2001): Computer-automated dementia screening using a touch-tone telephone. Arch. Intern. Med. 61:2481-7. Stuart GW, Laraia MT, Ornstein SM and Nietert PJ (2003): An interactive voice response system to enhance antidepressant medication compliance. Top. Health. Info. Manage. 24:15-20.

Living and Non-Living Cells and Tissues in Trees

Living and Non-Living Cells and Tissues in Trees Only 1 percent of a dormant mature tree is biologically living while the rest is composed of non-living, structural wood cells. In other words, very little of a trees  woody volume is composed of living, metabolizing tissue; rather, the major living and growing portions of a tree are leaves, buds, roots, and a thin film or skin of cells just under the bark called the cambium. There are other living cells that are important for tree growth within the different parts of trees, especially in root tips, the apical meristem, and leaf and flower buds; however, these living cells make up a very small percentage of the total volume of a trees cells. Instead, non-living or dead cells comprise most of the volume of a tree, providing vital structural support for the living cells. Interestingly enough, trees start out in life as a germinating seed with every living cell in hyperdrive, but  as a tree seed becomes a seedling, then a sapling, then a mature tree, its living contents become less and less as a percentage of the total volume. Trees increasingly lose their living cytoplasmic cells as metabolism ceases in each cell, and although they are no longer alive, these non-living cells now provide protection, transportation, and physical support for the living ones. The Vital Role of Non-Living Cells Without the support and structure provided by non-living cells,  trees would likely die  and certainly wouldnt grow quite as large as they do. This is because non-living cells provide a vital role in the process of  how a tree grows  - from the heavy lifting of holding up the tall branches to the trees bark, which protects the thin layer of living cells underneath. This supporting and protective wood is created by cambial-hardened cells produced on the inner and outer cambial layer and sandwiched between the outer cambial layer. As a result, the bark of a tree is a product of the ongoing process of creating  sieve tubes to transport water and nutrients from the leaves to the roots and back. The sound, non-living cells of a tree are very important to helping a tree stay protected, and the bark and structural cells serve as a line of defense against insects and disease that could affect the vulnerable living tissue of the cambium that maintains life throughout the tree. New cells are formed and living cells cease metabolization as they transform into transport vessels and protective skin, creating a cycle of creation, rapid growth, slowing metabolism, and death as the tree climbs ever-higher into a healthy, full plant. When Wood Is Considered Alive and Dead For most intents and purposes, wood is considered to be the product of living cells in trees harnessing the environment around them to make proteins and form protective vessels and shells for the trees sustained growth. Wood is only technically considered dead when its separated from the tree itself, as it still serves a vital role in the plants life when attached to living cells in the tree. In other words, although wood is largely made of non-living cells - cells that no longer reproduce but instead transport nutrients to living cells - it is still considered alive if it is attached to the tree itself. However, if a branch falls off or a person cuts down a tree, the wood is considered dead because it no longer transports living matter through itself. As a result, wood that has been separated from a tree will dry up as the protoplasm hardens and the protein turns into the wood one might use in a fireplace or for building a shelf. This wood is considered dead, though the piece it was once attached to - if still attached to the tree itself - is still considered alive.

How music can shift social structure Dissertation - 1

How music can shift social structure - Dissertation Example A prominent example in this case is that of the Bluegrass music from the USA which is an amalgamation of Irish, African American, Scottish and German instruments and singing (Anon., 2005). Music and society both affect each other and at times it becomes difficult to find out which influences most on the other (Annon, 2005). Music not only reflects culture but it also shapes the culture. It has a tremendous amount of power in it. It can lift the spirits of the people and make them realize their connection with the Absolute power of God (Hammond, 2003). The aim of this paper is to examine how music can shape up a war torn or turbulent society in a positive manner. For the purpose of convenience I shall divide the paper into several parts. Part one will be based on the introduction of the topic. Part 2 will discuss the power of music to make peace; part three will discuss the theoretical aspect of the healing power of music. Part four will discuss the passage of music into the body and how it can be beneficial for the healer and the person being healed. Part five will discuss the practical implementation of the theory and its results on the society. For this research paper journal articles, books and authentic websites have been explored. Towards the end the conclusion will discuss the need of music in the current world affairs to maintain peace and harmony in the world. Music can be used as a tool to change the state of a person’s mind by manipulating their emotions. Music is considered to be a universal language that can transmit emotions and ideas across boundaries. A politician or a scientist making a speech will probably not make an impression on the masses as compared to a simple road side musician. People can long remember the words of a song than that of a speech of a politician.

Tony Blair and Liberal Democracy Ideology Essay

Tony Blair and Liberal Democracy Ideology - Essay Example Tony Blair played a major role in Unifying the Labour Party a fact that made the popularity of the Labour Party to rise in the United Kingdom. It is through this unification that the country experienced a balance between the two major parties the country and that is the Conservative Party and the Labour Party. This is referred to by some experts as the Blair effect. This shows that Tony Blair was a good leader by all means and this also brings about the question of liberalization. It is important to note that Tony Blair highly advocated for the liberalization of various aspects in the country as well as other parts of the world especially the developing countries and countries that were having political, social and economical problems. Tony Blair was the Prime Minister of the United Kingdom from the year 1997 to the year 2007 and during his premiership, he adopted various policies which have been seen by many as to advocate for Liberal Democracy and Nation State. Many people will remember him for the foreign wars that he was involved in when he was the Prime Minister and also his doctrines of military intervention in various conflicts in the world. When he was resigning, he argued in parliament that his successors should learn to use his foreign policy. Although these doctrines and policies were not instrumental in his first election to the premiership and were not cited in his campaign, the policies that were cited in his first campaign still remained instrumental in his leadership throughout his premiership1. The most prevalent political model of Tony Blair was the Liberal Democratic Nation State. This was his initial political ideology and while he exercised this at the domestic politics, his foreign policy leaned very much to the Liberal Democracy ideology. It is important to note that even though the Liberal Democracy was a prevalent policy in the United Kingdom long before Tony Blair was elected to the premiership but he also embraced this policy during his premiership2. On the international side, the global crusade for the policy of liberal democracy was taken by Tony Blair as his personal crusade during the conflict of Kosovo. Although he faced significant criticism from various quarters, he did not shy away from implementing this policy in the subsequent wars that included Afghanistan and Iraq. He was also very instrumental in bringing about neoliberalism to be the country's dominant social and moral philosophy. This does not meant that neoliberalism is just a synonym of capitalism because the society and the political culture of the country were transformed by numerous policies which sought to eliminate the ideal of equality from the political policies and this policies also encourage the establishment and acceptance of an underclass which had the outlook of permanency and hereditary social group. Under the administration of Tony Blair, the core electorate group also known as Middle Britain had the opportunity to dominate the country's politics and in so doing they excluded the disadvantaged and non-voting underclass from the politics of the country3. Blair also attempted to implement the Mazzinian Nationalism but this failed

The White Tiger Essay Example for Free

The White Tiger Essay The significance of the Darkness and the Light in the book The White Tiger by Aravind Adiga The contrast between the Darkness and the Light is often mentioned in this book. The darkness is described as the poor and miserable areas of the rural India, while the light is the opposite. In the light there are often flourishing cities crawling with entrepreneurs and hard workers. In The White Tiger one gets to follow Balram Halwai’s journey from the darkness to the light. Needless to say, India is far from the American dream. Once you are born into a certain type of caste you will probably spend your entire life with a fixed position in the social hierarchy. When Balram refers to the darkness he often mentions the poverty, ignorance and most importantly, the lack of education. â€Å"Me, and thousands of others in this country like me, are half-baked, because we were never allowed to complete our schooling† -Balram Halwai Primarily, what separates the light from the darkness is the level of education. Many people from the darkness end up being servants or drivers for their masters from the light. Balram describes the other servants as ignorant and unengaged. Nonetheless, what separates Balram from the others is his willingness to learn. While driving, he picks up a lot of interesting information by eavesdropping on his master, Mr. Ashok. With knowledge comes the ability to question and increased ambition, I think his increased knowledge is what inspires Balram to take the leap from the darkness to the light. Unlike the other servants he does not feel inferior to his master. â€Å"†¦ The tale of how I was corrupted from a sweet, innocent village fool into a citified fellow full of debauchery, depravity and wickedness.†- Balram Halwai In the big cities the traditional moral values do not apply anymore, instead money talks. Corruption is widespread, ranging all the way from the bottom to the top in the social hierarchy. Most cities in the light are clashes of  western and indian cultures. This means that materialism has gained the upper hand in these parts. Over time, Balram slowly transforms from the innocent village boy to the more egocentric city denizen. This is clearly shown when he abruptly stops sending payments to his family and spends this money rather on alcohol and debauchery. â€Å" I was looking for the key for years/ but the door was always open†- Iqbal, Pakistani poet I think this quotation is one of the most thematic for the book. Balram was discontent with his present situation and wanted a way out of the rooster coop that he was trapped inside. He eventually realized that the change originated within him, the door out of the coop was always open. All it took was someone who stood out from the rest/ a white tiger to break out of the coop, which took the form of killing his own master. However, by doing so, Balram fulfilled his journey from the darkness to the light and thus becoming his own master. Finally, the darkness and the light divide India in two very different categories, extreme poverty versus wealth, or â€Å"small bellies and big bellies† as Balram puts it. The contrast between the darkness and the light is so big that in the same country people can live in mansions with luxury cars and multiple servants while others can only afford a water buffalo in order to get nutrition to survive. Albeit, India has at this time a growing middle class and a developing economy it still has its social problems. Just look at what’s going on right now, women and children get raped and left to die whithout judicial priority. Although I think these problems are hard to deal with since moral values are hard to change, but by solving problems like these and the educational gaps that are brought forth in â€Å"The White Tiger†, India can take a step towards a more equal society and hopefully erase the world that Balram refers to as â€Å"the Darkness†.

Bankruptcy Law :: Papers

Bankruptcy Law The federal statute for the form of bankruptcy commonly known as Chapter 13 is cited in legal briefs as 11 USC CHAPTER 13 - ADJUSTMENT OF DEBTS OF AN INDIVIDUAL WITH REGULAR INCOME. Section 1301 this code not only relieves the bankrupt debtor, but it also relieves the codebtor. US Code as of: 01/23/00 Sec. 1301. Stay of action against codebtor (a) Except as provided in subsections (b) and (c) of this section, after the order for relief under this chapter, a creditor may not act, or commence or continue any civil action, to collect all or any part of a consumer debt of the debtor from any individual that is liable on such debt with the debtor, or that secured such debt, unless - (1) such individual became liable on or secured such debt in the ordinary course of such individual's business; or (2) the case is closed, dismissed, or converted to a case under chapter 7 or 11 of this title. (b) A creditor may present a negotiable instrument, and may give notice of dishonor of such an instrument. (c) On request of a party in interest and after notice and a hearing, the court shall grant relief from the stay provided by subsection (a) of this section with respect to a creditor, to the extent that - (1) as between the debtor and the individual protected under subsection (a) of this section, such individual received the consideration for the claim held by such creditor; (2) the plan filed by the debtor proposes not to pay such claim; or (3) such creditor's interest would be irreparably harmed by continuation of such stay. (d) Twenty days after the filing of a request under subsection (c)(2) of this section for relief from the stay provided by subsection (a) of this section, such stay is terminated with respect to the party in interest making such request, unless the debtor or any individual that is liable on such debt with the debtor files and serves upon such party in interest a written objection to the taking of the proposed action.

Five Pillars of Islam

According to teachings and beliefs of Islam, the mission is to reform society, making it moral and good. In the traditional practices of Islam, as a child one is taught to memorize the Qur’an. It is said that as one gets older the power of these words helps them in shaping their lives. The Qur’an teaches that there is only God that should be prayed and worshipped to. There belief is also that when humans wrote down some of God’s original messages the true message was somehow altered and not written correctly. A chant, which is the first thing that infant hears is whispered â€Å"La ilaha ill-Allah Muhammad-un Rasulu-llah† which means (â€Å"There is no god but God, and Muhammad is the Messenger of God†). Islam teaches that Muhammad was God’s messenger hear on earth. Muhammad is said to be the true deliverer, because his scriptures were direct from God. The Qur’an is said to be authentic, the words that God said have not be been changed, but are direct and not translated. One can only find peace and harmony if they believe and surrender to Allah (God). There are two major sins according to Islam. One is called shirk, it means to only worship one God. The other kufr, to be ungrateful to God, or atheist. Islam teaches that one must be fearful and love God. The unseen life show’s that Muslims believe in angels of God, here on earth with specific responsibilities, some recording our every deed. There is also the belief in the after life and hell. The Five Pillars of Islam are considered God’s commandments. The beliefs of Muslims are reflected in these Pillars. The first Pillar, the Shahadah, is believing and professing the unity of God and the messengership of Muhammad. Secondly, it is required that one prays five times per day, facing Mecca. Thirdly, the zakat, which is the donation of at leas two and a half percent of one’s yearly accumulated wealth. Fourth, is fasting, and finally the firth Pillar is hajj, the pilgrimage to Mecca, which is expected of every Muslim at least once in their lifetime, performing traditional rituals and practices. Following these commandments are required of all that practice the Islamic religion, paying homage to God. These help to bring one closer to God and all his glory.

QSR Industry In India Essay

Executive Summary 4 ï‚ ¨ India is witnessing rapid urbanization of small towns and growth of mid-sized cities. This along with rising population in key metros and higher disposable incomes is fuelling growth in every industry. 35% of India‟s population will be in urban centres by 2020 totaling to 53 crores compared to the current urban population of 32 crores. ï‚ ¨ Consumer markets are being driven by the country‟s youth population. Be it college goers or the young working class, exposure to the international environment and culture, has created a demand for world-class products at affordable prices. ï‚ ¨ This has led to the rise of Quick Service Restaurants (QSRs) in India, the fastest growing segment in the eating out market. By 2012, there will be at least 2000 more QSR outlets across India. ï‚ ¨ With QSR giants like Starbucks and Dunkin‟ Donuts yet to foray in the market, there is a lot to look forward to. 5 Industry Overview 7% of the total restaurant market comprises of QSRs 6 ï‚ ¨ The Indian fast food market is growing at an annual rate of 25-30 per cent, Foreign fast food chains are Estimated Size of the Indian Restaurant Industry Organized Eating Out Market, Rs. 8600 Cr. Growth : 20% (20%) aggressively increasing their presence in the country. ï‚ ¨ The market is dominated by global brands like McDonalds, KFC and Dominos specially in the organized fast food segment. Growing trend of Unorganized Market, Rs.3 4400 Cr. (80%) Growth : 5-6% consumption of new cuisines and increasing brand awareness has led to the increase of global players. The new age Indian consumers have also played a QSR Market Rs.3000 Crores 7% significant role. ï‚ ¨ Organized modern formats like malls, multiplexes and Organized Restaurant Market (Except QSRs) Rs.5600 Crores 13% food courts have also become a favoured destination. Larger companies are teaming up with small franchisors to set-up their brand. ï‚ ¨ QSRs started with big metros, but are now building their presence in Tier 2 cities like Unorganized Restaurant Market Rs.34400 Crores 80% Pune, Ahmedabad, Chandigarh and Bangalore. Sources: www.nrai.org,, www.rncos.com Total Restaurant Industry Rs. 43000 Crore Market Segmentation 7 Restaurant Industry †¢Road-side location †¢No technical standards †¢No accounting standardization Unorganized Full-Service Restaurants QSRs Fine Dining Take-away Casual Dining Organized Home Delivery Eat-in Bars and Lounges †¢Accounting Transparency †¢Organized Supply Chain †¢Quality Control †¢Sourcing Norms †¢Multiple Outlets †¢Dominated by Global Players Kiosks/Carts Highest growth segment. Maximum Footfall due to increasing traffic at airports, railway stations, malls, multiplexes and supermarkets Growth Drivers 8 25% of population eats out at least twice a month and spends Rs.150-Rs.500 / meal Urbanization Youth Spending Expanding Middle Class 2% 11% Better logistics A younger and richer India is fuelling rapid growth in the eating-out segment 29% Affuent Upper Middle Class 300 million 29.5 % or 88.5 million Key consumption areas 2% 5% Total population of Gen Next (13-24 Age Group) Total population of Gen Next living in urban areas Household Distribution By Annual Income 1% Nuclear families Mall and Multiplex boom Clothing & accessories, Food, Entertainment and durables Spending Power Rs.3000-40000 per month †¢ †¢ Lower Middle Class 86% 64% Bottom of the pyramid Urban youth behaviour †¢ †¢ 2010 2020 Sources: Marketing Whitebook 2011-12, Economic Times, MGI Socially active Hangs out at coffee shops and malls Prefers to be seen at the right places Expresses one‟s identity through choice of brands consumed Maintaining Consistency in product and quality of service are the biggest challenges faced by QSRs 9 Challenges Demand Side Supply Side Health and hygiene concerns among buyers Maintaining Quality of Service Acquiring Key Talent Building a costeffective supply chain QSR customers are very easy to sell to, but also very easy to lose Localization of Menu Managing high attrition rate amongst junior level employees Establishing a supply chain in a new region Beating local competition Standardization of product across outlets Low entry barriers Monitoring multiple outlets Reducing service time – efficient assembly line Talent Supply Chain Monitoring quality of products procured from third parties SWOT Analysis 10 STRENGTH OPPOTUNITIES †¢ Burgeoning middle class †¢ Risk-sharing in a franchise based model †¢ Abundance of cheap labour in India †¢ Increase in malls and Positive multiplexes †¢ Increasing youth spending †¢ Urbanization WEAKNESS THREATS †¢ Sourcing Talent †¢ Food Inflation †¢ Monitoring franchisees †¢ Product imitation †¢ Maintaining quality standards across outlets †¢ Understanding Indian tastes Internal Factors †¢ Price Competition †¢ Dependency on third parties †¢ Local Competition External Factors Negative Urban Youth Make Up The Prime Target Audience 11 Particulars Low Cost in terms of initial investment as well as operating cost Target Audience Profile Category Young Urban Professionals on the move Low Risk Key Features of a QSR Teenagers High Impulse products Students Best Retail Locations Multiplex audience Competitive Prices Shoppers Target Audience Behaviour Age group 16-35 Hygiene & Taste conscious Location Cities and towns Social Class Middle and Upper Middle Class Lifecycle Dependent and Pre-Family* Brand conscious Westernized culture Seeking international standards Value seekers Experimental *based on Sagacity Lifestyle Model 12 Working of a QSR Brand Image, Ambience and Overall Experience are important intangible factors for QSR customers 13 ï‚ ¨ A QSR is meant to create instant interest in the mind of the consumer. It has to have ï‚ ¤ Intangible parameters that make a QSR successful Mass appeal Brand ï‚ ¤ ï‚ ¤ A unique experience ï‚ ¤ ï‚ ¨ A characteristic ambience A strong brand identity One cannot find Ronald at any other burger joint except McDonalds. ï‚ ¨ The service, which is the only human touch, plays a big role in creating a unique experience. A lot of time and resources are spent on training the staff ,as they represent the brand. KFC employees are expected to live up to their 3 F‟s to create to perfect environment – Fun, Friendly and Familiar. ï‚ ¨ In an effort to maintain the same experience across outlets, the service, interiors and menu items are standardized . Experience Ambience QSR Formats and Locations 14 QSR FORMATS LOCATIONS Malls Restaurants Tourist hubs Food Court Counters Corporate hubs Kiosks/Food Carts Take-away/Delivery Drive-ins Shopping Centers Multiplexes Airports/ Railway Stations Setting up a Franchise Outlet 15 Initial Qualification †¢ Application Review †¢ Background and Credit Check †¢ Assess training needs †¢ Signing of Franchise Disclosure Document †¢ Verify Assets Site Registration †¢ Franchisor sends site registration to brand for approval †¢ Franchisee remits funds Operation Plan Site Exploration and Securing Control †¢ Prospective franchisee makes an operation plan which is reviewed thoroughly Franchise Onboarding †¢ Franchisee arranges for Financing †¢ Hires a Team †¢ Franchisor provides Support and Training †¢ Builds Restaurant †¢ Supports in Grand Opening †¢ Determine Site Selection Strategy †¢ Identify focus areas †¢ Franchisor completes Action Plan for Trade Area †¢ Franchisee negotiates for the site and sends letter of intent Franchisor’s Role after the launch †¢ On-site Training is provided for every procedure. †¢ The Franchisor has an approved vendor list from where the ingredients can be sourced. †¢ They have an annual promotional and advertising plan that they implement with the support of the franchisees. †¢ Quality checks are conducted via Consumer Feedback, Food SafetyAudits and Standard Audits Managing Human Resources 16 ï‚ ¨ Acquisition When QSRs come to India, they find it difficult to get experienced talent for Human Resource Tree at at a typical QSR outlet strategic positions. There are very few people with relevant experience, Restaurant Manager especially in a global firm. Poaching employees from competitors would mean huge incentives and salary raises. Thus a lot of companies hire people in the same function but from a different industry. ï‚ ¨ First Asst. Manager Support & training The franchisors offer support and training to the franchisees for effectively Trainee Manager running the small format franchise business. Training is conducted at 3 stages: ïÆ'Ëœ Induction ïÆ'Ëœ On-going ïÆ'Ëœ Refresher ï‚ ¨ Retention Trainee Floor Manager Out of 10000 emloyees, KFC has to replace 7000 employees each year. This means cost for fresh recruitments, training and relieving employees is very high. Dominos has increased salaries of store front employees by 20% and implemented an incentive plan in order to reduce attrition rate. Training Squad Crew Member Second Asst. Manager Marketing Strategies 17 ï  ± QSRs have to play on their strengths to create and communicate a brand promise. ï  ± The brand promise can be anything from fast service to low prices to healthy food. ï  ± Successful QSR chains have been able to take their brand promise very effectively to the masses. 1 †¢ A large burger chain targeted the value seeker community and created highest value for money as its brand promise. 2 †¢ India‟s largest Pizza chain targeted the customers who wanted fast service at their doorsteps. It created the brand promise of assured fast delivery and communicated it with its â€Å"30 mins or its free† campaigns 3 †¢ A large coffee shop chain wanted to position itself as not just a coffee shop but a place to hangout with friends and family. They marketed themselves with the tag line â€Å" A lot can happen over coffee† which clearly communicated that they wanted their customers to have a complete experience much beyond just coffee. Pricing Strategies 18 ï  ± Its important for QSRs to price their products carefully because of the stiff competition that they face. ï  ± The strategy is to price their products in such a way that the maximum number of customers can be retained and at the same time higher margins are abstracted from the customers who do not mind paying more for extra value. This is achieved by: DIFFERENTIAL PRICING Pricing the base product aggressively and keeping higher margins on the side orders This strategy is for the price conscious consumer who sees great value in the base product and can choose to not take the side orders At the same time it allows the QSR to charge the customer for whom price does not matter, much more through the high margin side orders Most QSRs keep fighter brands in their menu to remain competitive. VALUE PRICING Value combos allow the QSR to sell more no of high margin products with the low margin base products. Eg: QSRs try to sell more French fries and cold drinks through their value meals. Pizza chains sell more garlic bread and cold drinks through their value meals Growth Strategies of QSRs 19 A large burger chain in India has the highest foot fall amongst all countries, but the lowest average bill. Growth in India is achieved based on volumes, hence every QSR is looking to expand its presence . A coffee trading company who supplies coffee beans, started a retail business of coffee shops all over India. Forward Integration A casual restaurant chain diversified into food court stalls., thus entering the QSR market. Horizontal Diversification A coffee shop chain diversified its coffee shops business by establishing express outlets and coffee machines. Concentric Diversification A soft drink giant branched out to form a new company with Pizza and Fried Chicken chains in its umbrella. It sold off its stake, but is in a lifetime contract with the firm Lateral Diversification Menu Planning 20 Menu Selection is critical, especially when localizing in markets like India and China where traditions, religion and local taste are cannot be ignored. Enlisted below are some of the important factors: Size of outlets Target in terms of demographics Local taste preference †¢ QSRs do not keep the full menu at all outlets. †¢ Instead they include only a few high volume products at outlets with space limitations like food courts and express kiosks †¢ Depending upon the age group they are targeting, QSRs have to adjust their menus. †¢ QSRs targeting older age groups have to include healthier and more traditional food items in their menus where as QSRs targeting the youth can have more experimental and/or fast food items. †¢ Product adaptation according to customer preferences is really important for QSRs to succeed. †¢ International chains in India have to adjust their menus to include more vegetarian and spicy items. A Fried Chicken brand has the most extensive range of items in India amongst all its worldwide outlets †¢ Most QSR giants avoid using beef and pork due to cultural taboos. The 4 pronged approach to ensure standardization across all outlets 21 Standardized aspects of every outlet There are 4 important factors that enable standardization for a restaurant with multiple outlets: Training Equipment †¢Every new employee has to go through a specific pre-designed training program for that level of employment. Recipes Procurement of Products †¢The same machines are used by all outlets for making the  dishes. Standard recipes have to be followed by the chefs who receive thorough training for the same. †¢QSRs have centralized approved vendors from where they  procure and process raw materials. They also procure finished products like spices and condiments from the same vendor and distribute it. Case Study – Dominos India 22 60 9000+ 400 364 9000 Jubilant Foodworks Ltd. operates the 364 Dominos international markets outlets in India, pursuant to a Master Franchise Agreement International, which operate Domino’s pizza delivery stores and the associated trademarks in the operation of stores in India, Nepal, Bangladesh and Sri Lanka. The pizza million pizzas sold each year employees in India Domino’s provides them with the exclusive right to develop and outlets worldwide outlets in India with stores in Sri Lanka are operated by their subfranchisee, DP Lanka. It is the largest Pizza chain in India, way ahead of its immediate competitor Pizza Hut with 50% of market share in the Indian Pizza market and 70% market share in the home delivery market. Source: dominos.com, dominos.co.in, reuters.com Case Study – Dominos India 23 Particulars Market share in the Indian Pizza market – 50% Market share in the home delivery segment –70% Sales Per Day Per Outlet Rs.56600 80% of their sales come from the Pizza segment, and EBIDTA margin (9M FY2011) 18% the remaining is attributed to beverages and side items. Same Store Sales Growth (9M 38.7% 80% of sales come from home delivery and 20% from 65% FY2011) Market Share OTC sales. Sales Break-up: Cuisine-wise 4% Sales Break-up: Segment-wise 20% 16% Pizzas Home Delivery Beverages Over-the-Counter Others 80% 80% Source: indiainfoline.com, dominos.co.in Critical Success Factors of Dominos India 24 Critical Success Factors 1. Delivery-oriented model reduces cost 2. Dominos has a vertically integrated supply chain. (as seen below) 3. Franchising model Supply Chain of Dominos Regional warehouse Raw Material Supplier (Approved vendor) Regional Centralized Facilities for processing raw material like dough – 4 centres across India Refrigerated trucks carry the finished items to retail outlets Retail Outlets Items are prepared based on orders and sent to end consumer 25 Key Players‟ Profiles Key Player Profiles 26 Name Cuisine Parent Company/ Master Franchisee Origin Location Formats Outlets Expansion Plans in India McDonalds Burgers Hard Castle Restaurants Pvt. Ltd USA PAN-India Dine-In, Food Courts, Drive-in 210 To add 20-25 outlets by 2013 KFC Fried Chicken Devyani International Ltd. USA PAN-India Dine-In, Food Courts 110 500 outlets by 2015 Chicking Fried Chicken Mirah Group UAE South Zone Dine-In 14 – Bangs Fried Chicken Fried Chicken Bangs India India South Zone Dine-In, Food Courts 7 100 outlets by FY2011 Pizza Hut Pizzas Devyani International Ltd. USA PAN-India Dine-In 171 300+ outlets by 2015 Dominos Pizzas Jubilant Foodworks USA PAN-India Dine-In, Delivery , Food Courts 364 To add 70 outlets in 2011 Papa Johns Pizzas Om Pizzas& Eats USA West Zone Dine-In 25 – Pizza Corner Pizzas Global Franchise Architects India South Zone Dine-In, Delivery 50 – US Pizza Pizzas United Restaurants Ltd. India PAN-India Dine-In, Delivery 77 – Smokin‟ Joes Pizzas Smokin‟ Joes Pizza Pvt. Ltd. India PAN-India Dine-In, Delivery 52 – Garcia‟s Pizzas Garcias Famous Pizza India West Zone Dine-in, Delivery 20 To add 20 outlets Slice of Italy Pizzas Green House & Hestoft Foods Pvt. Ltd. India North Zone Dine-In, Delivery 16 – Key Player Profiles 27 Name Cuisine Parent Company/ Master Franchisee Origin Location Formats Outlets in India Expansion Plans in India Barista Coffee Shop Barista Coffee Company Ltd. India PAN-India Espresso bars, High end cafes 230 – Costa Coffee Coffee Shop Devyani International Ltd. England PAN-India Cafes 75 300 outlets by 2014 CCD Coffee Shop Amalgamated Bean Coffee Trading Co. India PAN-India Cafes, Mall & Airport kiosks, Office outlets 1090 To add 200+_ outlets by 2014 Gloria Jean‟s Coffee Shop Citymax Hospitality Australia Metros Cafes 15 40 outlets by 2012 Kent‟s Fast Food Burgers Kents Fast Food India North Zone Dine-In 15 – Subway Submarine Sandwiches Subway Systems India Pvt. Ltd. USA PAN-India Dine-In, Food Courts 200 250 outlets by end of 2011 Tacobell Tex-Mex Yum Restaurants USA Bangalore Dine-In 3 100 outlets by 2015 Falafel Veg. Hummus House Lebanese Mirah Group India Mumbai Dine-In, Kiosks 8 100 outlets by 2011 Wimpy Burgers Famous Brands Ltd. UK Delhi Dine-In 3 – Yo! China Asian Moods Hospitality Pvt. Ltd Delhi, India PAN-India Dine-In, Kiosks 80+ – Key Player Profiles 28 Name Cuisine Parent Company/ Master Franchisee Origin Location Formats Outlets Expansion Plans in India Dosa Plaza South Indian Prem Sagar Dosa Plaza Pvt. Ltd. Mumbai, India PAN-India Dine-In, Food Court 35 – Jumboking Vadapav Jumboking Foods pvt.ltd. Mumbai, India West Zone Express, Restaurant & Takeaway 43 250 outlets by 2011-12 Kaati Zone Mughlai East West Ethnic Foods Pvt. Ltd. Bangalore , India South Zone Dine-In 15 – Mast Kalandar Indian Spring Leaf Retail Pvt. Ltd. Bangalore , India South Zone Dine-In 21 – Nirula‟s MultiCuisine Nirula‟s Corner House Pvt. Ltd. Delhi, India North Zone Dine-In, Kiosks 80+ To add 50 outlets by 2012 Kailash Parbat MultiCuisine Kailash Parbat Restaurants Pvt. Ltd. Mumbai, India PAN-India Food Court Stalls 15+ – Comesum MultiCuisine RK Group Delhi, India PAN-India Dine-In, Delivery 11 – Haldiram‟s MultiCuisine Haldiram Snacks Pvt. Ltd. Delhi, India North Zone Dine-In 18 – Bikano Chat Cafe MultiCuisine Bikanervala Foods Pvt. Ltd. Delhi, India North Zone Restaurant, Institutional Tuck Shops, Food Cart 68 – Sagar Ratna MultiCuisine Sagar Ratna Hotels Pvt. Ltd. Delhi, India North Zone Dine-In, Food Court 53 – Tibbs Frankie Frankie J.Tibbs & Co. Mumbai, India West Zone Kiosks 20+ Key Players‟ Segmentation 29 Segmentation based on Size of the Chain Local Chain Jumboking National Chain International Chain Segmentation based on Cuisine Pizzas Burgers & Sandwiches Coffee Shops Indian Specialty Cuisine Dominos McDonalds CCD Comesum Jumboking Pizza Hut KFC Barista Sagar Ratna Yo!China Pizza Corner Wimpy Costa Coffee Kailash Parbat Tabobell Papa Johns Subway Gloria Jeans Mast Kalandar Falafel Pizza Hut Smokin Joes Kents Fast Food Kaati Zone Tibbs Frankie Barista Pizza Corner Garcia‟s Haldirams Haldiram‟s Cafà © Coffee Day Papa Johns Slice of Italy Nirulas Sagar Ratna Tibbs Frankie Tacobell US Pizza Bikano Chat Cafe Comesum McDonalds Nirulas Dosa Plaza KFC Mast Kalandar Kailash Parbat Subway Kaati Zone Yo! China Wimpy Garcia‟s Smokin‟ Joes Dominos Falafel‟s US Pizza Bang‟s Fried Chicken Bikano Chat Cafà © Costa Coffee Kents Fast Food Gloria Jeans Geographical Segmentation 30 PAN-India : International Cuisine McDonalds* NORTH ZONE Nirula‟s Haldiram‟s Bikano Chat Cafà © Slice of Italy Kent‟s Fast Food Sagar Ratna Wimpy PAN-India : Coffee Shops Gloria Jean* KFC* Costa Coffee* Subway* Barista Pizza Hut* Cafà © Coffee Day Dominos* US Pizza Smokin‟ Joes WEST ZONE Papa Johns* Garcia‟s Falafel Jumbo King PAN-India : Indian and Specialty Cuisine Dosa Plaza Comesum 65% of Dominos‟ revenues are contributed by the top 7 cities out of 70 cities it is present in. 50% of their outlets are in Maharashtra, New Delhi and Karnataka SOUTH ZONE Pizza Corner* Chicking* Tacobell* Kaati Zone Bangs Fried Chicken Mast Kalandar *International Brands Kailash Parbat Yo! China Tibbs Frankie Key Players‟ Positioning 31 PAN-India Ethnic Cuisine Ethnic Cuisine PAN-India Pizza Hut Dominos Comesum* Dosa Plaza* Kailash Parbat* Yo! China* Cafà © Coffee Day* Barista* Gloria Jeans Costa Coffee Sagar Ratna* Haldiram‟s* Mast Kalandar* Jumbo king* Kaati Zone* Bikano Chat Cafà ©* Nirula‟s* Zonal Tacobell Falafel Pizza Corner Papa Johns US Pizza* Smokin Joes* Slice of Italy* Garcias* McDonalds KFC Wimpy Subway International Cuisine Chicking Bang‟s Fried Chicken* Kent‟s Fast Food* Tibb‟s Frankie*International Cuisine Zonal *Indian originated chains Dominos and Cafà © Coffee Day are the largest QSRs in India in terms of reach and number of outlets 32 No. Of Outlets v/s Geographical Spread of Pizza Chains Pizza Chain Outlets Spread Origin Indian 52 PAN-India Indian 50 South Zone International 25 West Zone International 20 West Zone Indian Slice of Italy 16 North Zone Indian Chain Outlets Cities 1090 120 PAN-India Indian 364 87 PAN-India International McDonalds 210 45 PAN-India International Pizza Hut 171 34 PAN-India International Barista 230 30 PAN-India Indian Subway No. of Outlets PAN-India Dominos 115 77 Cafà © Coffee Day No. of Cities 65 International Garcias 15 PAN-India Papa Johns No. Of Outlets v/s No. of Cities of top brands in India 171 Pizza Corner 15 International Smokin Joes 5 10 Geographical Spread PAN-India US Pizza 0 364 Pizza Hut No. of Outlets Dominos 200 26 PAN-India International KFC 110 21 PAN-India International Spread Origin 33 Trends and Future Prospects Big brands – Small cities – Small formats 34 Locations Large chains expanding to smaller cities Domestic chains setting up in big cities Formats Cuisines Technology Express Outlets Basic street Foods entering organized market – Vadapav, Ice Gola Online ordering systems Smart Carts/Kiosks Regional cuisines– Kebab Lucknow Wale, Malwaneez IVR system for placing order and making payment via Credit Card Kiosks have managed to attract huge footfalls at sales points. Even big chains are now customizing their outlets to smaller models like „express‟ and „stand-ins‟ Integration of concepts – so Mcdonalds serves coffee and CCD serves sandwiches Menu diversification by introducing Indian flavours – Chicken TandooriSub at Subway Investors are queuing up to get a big slice of the pie 35 ï‚ ¨ With the number of QSRs growing at 30% per year, the industry is attracting investors‟ interest, especially after the IPO of Jubilant Foodworks, the master franchise of Dominos Pizza in India ï‚ ¨ ICICI Venture acquired 10% stake i.e. $55 Million in Devyani International who is the franchisee of KFC, Pizza Hut and Costa Coffee in India ï‚ ¨ Also Mast Kalandar, a Bangalore-based QSR chain, secured a second round of investment from Helion Venture Partners, Footprint Ventures and Salarpuria Group. ï‚ ¨ Chinese cuisine QSR Yo! China received funding of $5.5 Million from Matrix partners ï‚ ¨ Accel Partners invested in Bangalore-based fast food chain Kaati Zone. Source: vccircle.com QSR giants Dunkin Donuts and Starbucks set to foray into the Indian market 36 ï‚ ¨ ï‚ ¨ ï‚ ¨ Dunkin’ Donuts- Jubilant FoodWorks is to develop, sub-franchise, and operate more than 500 Dunkin‟ Donuts restaurants throughout India over the next 15 years. The first Dunkin‟ Donuts locations are expected to open by early 2012. The Agreement marks the largest international store development commitment in Dunkin‟ Donuts‟ history. Starbucks – Tata Coffee is to bring Starbucks , the world‟s largest coffee chain to India through a Joint Venture Quiznos – The US-based subway restaurant chain has signed a master franchise agreement with Arjun Valluri for setting up outlets in Southern India. Source: www.dunkindonuts.com, www.trak.in, U.S. Franchise Trade Mission Participants Profile, April 10-15 2011 Sources 37 Research firms ï‚ ¨ Technopak ï‚ ¨ IBEF ï‚ ¨ Marketing Whitebook 2010-11, 2011-12 ï‚ ¨ Mckinsey Global Institute ï‚ ¨ www.rncos.com ï‚ ¨ www.nrai.org Company Websites ï‚ ¨ www.yum.com ï‚ ¨ www.mcdonaldsindia.com ï‚ ¨ www.dominos.co.in Other websites ï‚ ¨ Hospitalitybizindia.com ï‚ ¨ Indiaretailing.com ï‚ ¨ Franchiseindia.com Newspapers ï‚ ¨ Deccan Herald ï‚ ¨ Economic Times ï‚ ¨ Business Standard ï‚ ¨ DNA 38 About D‟Essence Our Services 39 D‟Essence Hospitality is Boutique Management Consulting firm based in Mumbai which provides specialty consulting services for the entire spectrum of the hospitality industry with a special focus on hotel operators, builders and investors ï  ± Feasibility Studies ï‚ ¤ Management Model Viability ï‚ ¤ Technical Viability Economic and Financial Model Viability ï‚ ¤ ï‚ ¨ Market Viability Business Model Viability Exit Strategy Viability Site Analysis – We have vast experience in project planning & site selection. In many cases it has been seen that planners & architects normally look into a project from design and land-use perspectives. But we do detailed site and market analysis to determine the viability of the project from financial and investment standpoint. ï‚ ¨ India Entry Strategy – We help our clients to develop suitable market entry strategies through analyzing entry barriers (ease), geographical factors, incumbents‟ resistance and routs to market. ï‚ ¨ Management Contracts – Branded operators have very stringent clauses in the contracts. To deal with them needs deep understanding of the domain and effects of each clause on the profit margins. D‟Essence Hospitality Services makes full use of its expertise in understanding the management contracts and negotiating it for best acceptable terms. Our Services 40 ï‚ ¨ Key Recruitments D‟Essence Hospitality is dedicated to becoming India‟s leading executive search firm exclusively serving the Hospitality Industry. Our search team enables you to recruit for executive level management, divisional managers, general managers, culinary, finance, sales and marketing, food and beverage, engineering professionals who will all, directly affect and drive the profitability of your organization ï‚ ¨ Acquisitions From our years of experience, we advise our clients on which assets to buy and when to buy and based on our recommendations they devise strategies for buying assets. We also provide assistance to our clients to develop assets disposal strategies in order to maximize project performance ï‚ ¨ Business Model and Business Plan We assist our clients in the business planning process and then prepare a plan based on the available resources and their business objectives. Our Business Planning services include feasibility studies, business formation plans, strategic plans, new product plans, marketing and promotional plans, etc. ï‚ ¨ Fund Raising ï‚ ¨ Mentoring ï‚ ¨ Growth Strategy THANKYOU D‟Essence Consulting 303, Aar Pee Center, 11th Road, Gufic Compound, MIDC, Andheri (E) Mumbai- 400093 Tel +91 22 28347425 www.dessencehospitality.com

Examine the links between human rights and different models of disability in education The WritePass Journal

Examine the links between human rights and different models of disability in education Introduction Examine the links between human rights and different models of disability in education Introduction  What is Disability?Medical modelCharity modelAdministrative modelSocial modelCitizenshipDisability and special educationSalamanca StatementInclusive educationAbout GreeceConclusionRelated Introduction   Ã¢â‚¬Å"No person shall be denied the right to education†Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (European Convention 1950, First   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  protocol Article 2) â€Å"Discrimination against any person on the basis of disability is a violation of the inherent dignity and worth of the human person† â€Å"States parties recognize the right of persons with disabilities to education† (Article 26)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (Convention on the Rights of Persons with Disabilities 2006) Education must be for all, without exceptions. The last years, the issue of disability and the different ways in which different communities try to approach it, have started to interest science and especially social sciences. Eventually, four models of disability were created and each one of them has an effect on both the public opinion and the legislation. Thus, human rights in education and special education were affected, when they were formed, by one or more models of disability. In this essay, I will try to show the way in which human rights are linked to the models of disability. Firstly, I will examine and analyze each one of the models and their origins, and parallel to this, there will be a brief comparison between some issues of some specific models. Secondly, I will analyze and connect the terms of citizenship and inclusive education. Thirdly, I will discuss disability and special education. And finally, in the first part I will discuss the Salamanca statement and framewor k for action on special needs education and with which model of disability it is connected. In the second part I will refer to how things are in Greece as far as special education is concerned, according to the ministry of education and based on my personal experience.   What is Disability? According to the WHO (World Health Organization)  Ã‚   which has been used as the basis for two national studies of disability in Britain (Harris, 1971; Martin, Meltzer and Eliot, 1988), the definition of impairment is: in the context of health experience, an impairment is any loss or abnormality of psychological, physiological or anatomical structure or function. Moreover, the definition of disability is: in the context of health experience, disability is any restriction or lack (resulting from an impairment) of ability to perform an activity in the manner or within the range which is considered normal for a human being. On the other hand, the definition that DPI (Disabled People’s International) gives for impairment is: impairment is the functional limitation within the individual caused by physical, mental or sensory impairment. And the definition for disability is: the loss or limitation of opportunities to take part in the normal life of the community on an equal level with others due to physical and social barriers (DPI, 1982). In today’s world, that we are living, disability has begun to be considered as something universal, a global experience. Through disability, we study especially the values and the position of the people towards disability, and as a consequence, we study how each society treats its members, including disabled people. The interest for disabilities is a combination of the academic interest, in explaining what disability truly is and its effects on all the fields of society, of the activists and the universal character that disability takes (Chard et al. 1999; Blendon and Benson, 2001) Disability is a usual term, but practically it refers to people with some kind of bodily or mental-intellectual incapacity and because of that they cannot participate in sundry activities. There are people who claim that this inability of disabled people to participate is a consequence of the barriers which are raised by the majority of â€Å"normal† people. It is a socially constructed attitude towards people with impairments. However, disability is not just attitudes which result in discrimination, but also institutionalized practices. What is considered to be â€Å"normal† for abled-bodied is not for disabled one, such as the capacity to walk up and down stairs or to cross the road. Disability does not only concern the person itself who is disabled but it affects the whole world too, and it also has economic, cultural and political ramifications to each society. With the interference of disabled activists and organizations, in the 60’s a lot of national governments included policies in legislation through which the rights of disabled people are protected and secured. A big change was made back in 1981 by the United Nations where the responsibility of the government to provide equal rights to people with any kind of disability was recognized. In 1980 the majority of the academics were interested almost entirely in the medical explanation of disability (Barnes, Oliver, Barton, 2002). A very obvious example was Talcott Parsons (1951) who applied sociological methods and concepts to the understanding of health and illness, and medicine in general, in their social context. Medical model The medical model of disability focuses on the groups that are formed, the disabled and the non-disabled. Someone’s disability is his personal problem that requires a medical solution and there are not any problems or any barriers which are caused by society. The focus is not on the integration of the disabled person, but on the disability of the person and either the cure (if there is one), or a specific assistance to overcome the effects of that impairment (Indiana Law Journal, vol 83). For Parsons every form of sickness diverges from the norm. In the upcoming decades, there was a major concentration on ‘mental illness’ through the sociological perspective (Journal of Health and Social Behavior, vol 17). Additionally, Foucault (1975, 1979) argued that mental illness and all the forms of acts that diverge are something more than the social constructs made by the dominant group. All studies relevant to mental illness refer to economic or social problems and their consequences but neither of them really look into the meaning of what is called â€Å"individual† or â€Å"medical† as a form of disability. No one extended the theories from mental illness to any other physical disability or other impairments, and as a consequence, disabled people were socially and economically deprived (Segall, A. 1976) Charity model The second model of disability is the â€Å"charity model†. In this model we examine the voluntary agencies. There are organizations that have been shaped for people who are disabled and they are run by â€Å"normal† people and these organizations are completely different from the organizations of disabled people (which are run by the disabled people) (Barton, 1996). The tradition of charities is very old and particularly for Britain it goes back into the Industrial Revolution. These charities had a wide range of occupations and they were present in a lot of social activities such as religion, entertainment, education and many more. Our concern focuses there, where the charities assumed the role of social welfare; when they had transformed their interests according to the different forms of diseases. As far as Britain is concerned, disabled people started to be gradually excluded from work, when the time of industrialization and the machinery came. This happened because the work was made for able-bodied people and as a result of this, disabled people were condemned to depend on others to make a living (Finkelstein, 1981b). At first, church and poorhouses where those who were helping disabled people to live and after a while the organized charity was added as well. But progressively, as the state took the role of the social welfare, disabled people began to have some economic benefits from the social system and additionally we have the creation of some centers where they could stay, such as day centers (Barnes, 1990; Brenton, 1985; Handy, 1988). The flourish of charities was in the twentieth century. There were many people who were occupied there, some of them were volunteers and some others were salaried staff of professionals (Brandon, 1988). In fact, even though some agencies occupied volunteers and called themselves as voluntary, they were not, actually they were non-governmental and they did not have any profit from the charity and their only aim was to help (Drake, 1994). Most of the charities endorsed the medical model and they emphasized on the treatment of the individual (example: the cure) or they intervened in some other ways, for example, since they knew that the use of public transportation was too difficult for the disabled people, they provided minibuses to those who needed it. But the most fascinating thing was that the disabled people did not prefer this means of transportation because of the fact that they were only for disabled and   Ã‚  this was exactly the ‘problem’. It was something that made a distinction between the able-bodied and the disabled. Here lies the difference between the organizations which are run by the disabled people; their focus was on campaigns and proposals for redesigning the form of public vehicles. The society of the disabled criticized the traditional charities mostly because of their philosophy, which did not unite them with the majority but separated them (Barton, 1996). Administrative model The third model of disability is the administrative model. Finkelstein, one of the founders of the social model, criticizes the explanatory ability of the social model as far as the position of disabled people in modern societies is concerned. He argues (1993) that the administrative model of disability is the only model which combines all the forms that a helping service can take, even if they come from the state or from voluntaries. â€Å"The cure and the care forms of intervention are administered within the rehabilitation and personal-care services respectively† (Finkelstein, 1993:37). The administrative model is some kind of dichotomous and it has some impact on the legislation. This model refers to specific fields such as education. An aspect of this model is that if someone ‘deserves’, depending on one’s impairment, to be called disabled he has, as a result of this, access to some benefits. It is a sad fact that disabled people have to pass specific tests in order to â€Å"prove† their impairment. In fact, there have been some cases of people with severe disabilities who although they deserved the benefits, they were deprived of them, for the reason that they did not fit into the â€Å"boxes† which are provided by the administrative model. So, sometimes it seems to be unfair towards a specific group of disabled people, if they do not fulfill the conditions which are set legally (French, 1994). Social model The fourth and last model is the social. Back to the nineteenth century we have the rising of activist organizations motivated by people with disabilities. There have been many protests in many countries such as the U.S. and Canada, for the discrimination that they have encountered.   But the case of Britain was something special and important, because a new and more radical approach was embedded to theories, so now they refer to, as â€Å"the social model of disability†. The organizations run by disabled people (for example the Upias) made the ground fertile for many disabled activists to rethink the whole idea around disability. By contrast, the social interpretation of disability argues that people with accredited or perceived impairments, regardless of the cause, are disabled by society’s failure to accommodate their needs. The social model concentrates on the social inability to incorporate the disabled with whichever disability that they might have. Because disability does not connote someone’s failure; this approach focuses on the various obstacles like social, economic or political created against impairment. Disability studies were initially approached by medical sociology and some perspectives were raised. There has been a lot of research motivated by practical medical and other services of health concerns.   For example, in Britain, despite the sociological aspects of the social model, it was a team from the Open University (1975), which developed the first studies for disability. This course was developed with the aid of a South African clinical psychologist named Vic Finkelstein and a lot of people from the U.K. who were either disabled or disadvantaged by the educational system, were attracted. Through this course, named â€Å"The Handicapped Person in the Community†, people focused on the improvement of their skills, so as to help in a better way the handicapped people to do their best help in a better way, as far as their autonomy is concerned. The social model of disability offered the â€Å"big idea† (Hasler, 1993), to people who were disabled. But it took some time before it found acceptance from the universities of the UK, as far as sociology departments are concerned.   By contrast, in the U.S. and Canada disability entered the universities in the ‘70s. And again we have a combination of activism and academy as well. During the last years we have a more radical perspective, in which supporters were a small group of disabled scholars who were related to cultural or human studies, especially in Australasia and North America. As a consequence of that, there was a development of a more critical field of research focused on the link between socio-political position and the approach of the social model (Rioux and Bach, 1994; Davis, 1995; Linton, 1998; Albrecht et al., 2001). All of these premises created a common interest between research and academic studies and at the same time signified the rising of the interest in socio-political approach, where British writers first shed light on. In 1970, in Britain, the term â€Å"disability† began to change from a purely medical point of view to a more sociological perspective, because people began to see disability as a form of social segregation and exclusion. There was an organization which followed this movement, the UPIAS (Union of the Physically Impaired Against Segregation), for which disability is seen as an obstacle that social organizations put to people with any kind of impairment, excluding them from some social activities. Thomas Carol argues that UPIAS statement is that disability comes into light when activities of disabled people are restricted by specific social structures. So disability, he claims, is not synonym to the restriction or the lack of activity as it is in the ICIDH argument. It is not that impairment does not go with limitations of activities, but this does not constitute disability (Thomas, 1999). According to the disability movement which included the organizations that were run by disabled people argues that for disabled people, reconstruction of the society can be the cure for their disability problems. This movement dissociates itself from the mental model and it has to do with the social model (Cole, 2000) By contrast to the social model, in biomedicine the focus is on the deviations of the bodies and minds from the social norms of each individual. This â€Å"medical model† relies on the fast growing genetic science, to eradicate the diseases. So, according to this model, disability is equated with impairment. From the perspective of rehabilitation science, the focus shifts to a different area, it seems to be very important to help the disabled to adapt and adjust a more â€Å"normal† life. It’s a strong belief that a lot of difficulties are caused inevitably by the impairment. And this combination of belief, that on the one hand, exclusions and limitations in different forms of activities are caused by impairment and on the other hand the social barriers that are raised against disability, turns into ICIDH (International Classification of Impairments Disabilities and Handicaps). In 1970, we have the development of an organization the ICIDH, organized by Philip Wood, Elizabeth Bradley and Mike Bury. ICIDH, wanted to move further, so it tried to explain what disability is but not from a purely bio-medical perspective. For ICIDH, disability is any kind of deficiency or restriction of ability to do an activity in a specific way which is considered normal for a human being. So, I CIDH does not equate disability with impairment, there is a serious possibility that some social factors can influence some restrictions of activities (Bury, 1997, 2000). Citizenship An additional term that I would like to add because it is important to examine, is the term of citizenship. It is a definition which according to Barbalet (1988:1) defines who is and who is not a member of society. To be called citizen, it means the ability to participate in the decisions that frame his/her society. Additionally, it is the ability of someone to have access to work, travel, leisure, and generally, it is the political, civil and social rights of people (Marshall, 1950).So we must consider in what way we â€Å"see† and approach disabled people. In my opinion, education is a fundamental human right. Education can set an individual free and give him/her power. However, there are a lot of people (adults and children) who are deprived of education, and one of the many reasons can be some particular special need that an individual may have. Disability and special education In the 19th[ÃŽ µ1]   century, we had schools in which elementary education was provided for all. The system, on which schools based their education, was not very helpful for disabled children, because it was based on memory tests and learning by heart. This was a very negative factor for children who lacked specific abilities. As a result, it began to be clear that the degree of difficulty was increased as much as the growing inability of the child was increased too (Cole, 2000). It was only after 1921 and after a lot of pressure that some categories of impairment were recognized as such (epilepsy, deafness, blindness, mental defectiveness and physical defectiveness). So, creating special schools or special classes within regular schools began to be considered and children who were labeled as disabled could go and be educated there. Gradually, more categories were added in the term of disablement. After 1950, a lot of special schools were created and children, who were labeled as i neducable, according to Mental Deficiency Act (1913), had the right to be educated in those schools (Cole, 2000). In my opinion, this was a very cruel way of discrimination against those children who were labeled as ineducable and it was something that followed them throughout their life. After 1975, the idea of a more inclusive education entered the stage. Despite the economic cost, many regular schools were forced to accept disabled children in an effort to integrate them. But still, there are many problems in regular schools that make the life of disabled children difficult. As long as there are special schools, regular schools will not change their strategies dramatically so as to integrate children with impairment (Collin, 2000). Salamanca Statement There have been a lot of efforts to support inclusive education. One of these efforts is the â€Å"Salamanca statement and framework for action† (1994), which took place in Spain and it was organized by UNESCO and the Spanish government, in which 92 governments took part and they tried to find policies which promote inclusive education and prepare all the schools to embrace all the individuals no matter what impairment is and to support their right to learn. Special education must be included in the mainstream schools and not be considered as an isolated issue (Salamanca, 1994). â€Å"The challenge confronting the inclusive school is that of developing a child- centred pedagogy capable of successfully educating all children, including those who have serious disadvantages and disabilities† (Salamanca,1991:6). As we can assume after reading the Salamanca statement, the policies are based on the social model. Because after understanding the several social barriers which ex ist, there is an effort to bring those barriers down through some policies and cooperation from all (governments-schools-citizens). For example, in the statement it is referred that â€Å" we believe   and proclaim that: â€Å"†¦ education systems should be designed and educational programs implemented to take into account the wide diversity of these characteristics and needs†¦ those with special educational needs must have access to regular schools which accommodate them within a child-centred   pedagogy capable of meeting these needs† (2004:viii). And   â€Å"we call upon all governments and urge them to: give the highest policy and budgetary priority to improve their education systems to enable them to include all children regardless of individual differences or difficulties†¦encourage and facilitate the participation of parents, communities and organization of persons with disabilities in the planning and decision-making processes concerning provisi on for special educational needs†¦invest greater effort in early identification and intervention strategies, as well as in vocational aspects of inclusive education† (2004:ix). We can assume that the statement forces the states to do whatever it takes so as to integrate all the disabled people in the educational system. They seek to have regular schools but with inclusive orientation so as not to have discrimination between humans. Inclusive education Inclusive education is when all children no matter what kind of impairment they have, are able to go to their local schools to be educated, and, for local schools to be able and appropriately prepared to provide all the facilities that children may need. There has to be a transformation of the curriculum in that way, so all children can be educated in the same way, without some pupils having special benefits against others. It is also important, through collaborative learning or through specific reading books or images to aid children without disabilities to learn how to coexist and cooperate with disabled children. This is a process which is helpful and all the children can learn and benefit from it. The learning support in each classroom, it would be very effective. Generally, we have to create activities which promote the collaboration of all children, to give opportunity to all disabled children to present themselves and to build up their self-esteem.   Additionally, parental c onsulting is promoted, because it is good for children to be encouraged by their parents to feel more independent. There are a lot of other school policies which are based on the social model of disability (CSIE, 1996, 2000). About Greece In Greece, the education is compulsory and provides primary and secondary education and there is post-compulsory secondary education. According to the reform of 1997, it consists of two types of schools: the unified upper secondary schools and the technical vocational educational schools. Together with the mainstream schools, we also have special schools of all the educational stages, which admit students with special educational needs, such as special school for deaf people or special school for blind people. A child can go to a mainstream school which has integration classes or can go to a special school, depending on the impairment that the child may have. The decision, on which school a child will go to, is made through special education advisers and the Center of Diagnostic Evaluation and support, so as to diagnose the educational special needs of the child. Then, they choose the most appropriate school unit that will contribute to the better integration of the child. The progre ss of the child is evaluated from time to time. From the division of Special Education and the proceedings report of 2004-2007 we can see that a great amount of integration classes were created in the mainstream schools at all levels of the educational system (ypepth.gr/el_ec_page119.htm , in Greek 20/03/11). On the one hand, there are some special schools for example, for deaf or blind children and there is still no policy to include those children in the mainstream schools, so as not to create any kind of discrimination. But on the other hand, those schools specialize in some specific impairments, so they can focus only on those children with the specific disability. The right of education for all and inclusive education is a little bit contradictory in that case, because the mainstream schools in Greece, for example, cannot admit deaf children in the same class with children who can hear. In Greece, there is an effort to include children with specific impairments, such as learning difficulties or mild forms of mental retardation, by educating the teachers to be able to deal with those children’s requirements. A very interesting thing is that, even though the curriculum is the same for all the children whichever the school is and focuses on the equality of learning, if someone does not speak the same language there will be a serious problem because he will not be able to keep up with the rest of the students. So, there are some predetermined qualifications for someone to be able to have the same education with the others. In some circumstances, such as the immigrant’s children, if they do not know the language at all, it will be very difficult for them to catch up with the rest of the students, and maybe those children will be excluded because they do not fit in this model of requirements. But even though, there are some multicultural schools (ypepth.gr/e l_ec_page200.htm   on 25/03/11), which are very helpful for children who do not know the language very well. As far as special education is concerned, the special schools are based on the segregation of the children and their base is the medical model of disability, because they categorize children on the basis of their impairment, however, their disability does not make impossible for people to learn and be educated, so it is sort of coming into the social model. All kinds of children, either the disabled or the immigrants, require a specific kind of education. At this time, Greece is not ready to include all the children in a mainstream school. It would be perfect if we could have a mainstream school which could admit all the children no matter their impairment or their lack, but this is a project which requires a lot of time. And after all, this is the direction that we should all be oriented to. Conclusion To sum up, in this essay we examined the four models of disability and how they consider impairment and disability. Each one of these has its own point of view as far as disability and treatment of disabled people are concerned. All of the models have those who support their theories and those who criticize them. And through this process we can examine the weaknesses of each one. Basically, the human rights, in the last years, are based on the social model of disability, because they declare that everyone has the right to be educated no matter what impairment they may have, and taking into consideration the several social barriers that exist in the societies, they try to resolve the problems and through some new policies on schools to integrate all the children. Additionally, about the different legislations that societies have, we can note that they may have been affected by more than one models of disability. For example, in Greece, disabled people still have some economic benefits from the welfare state (which is a characteristic of the charity model). Furthermore, the administrative model has some impacts on the legislation, because, for example entering a special school or attending integration classes, the child has to pass through some tests which are predetermined and if the child fits in the characteristics that the legislation has given about disability or special needs. Then the child can officially go to a special school or to integrate in a mainstream school and attend integration classes. Moreover, the social model has its effects on the legislations, because there is an effort to recreate schools by embedding several policies in a way to integrate all children, as human rights declare. As far as special schools and mainstream schools are concerned, in my view, it would be perfect if we had one school so well prepared that could accept any child, regardless of its impairment. This would be done in an effort to achieve inclusive education. Special schools are not necessarily negative, but I think that these schools must accept only some very severely disabled children, that may be dangerous for the rest of the pupils. Any less severe impairment, with the appropriate preparation from the side of schools, would be good to be included in mainstream schools.