Bangladesh and Education Essay

Education – a simple word that is one of the major drivers of our planet earth. Through education people get to know who they are, where they came from and where they will be heading in the near future. Education is the spearhead of a society. It is because of proper education that people get to know about the diversity of this unpredictable world. Education forges the lives of those who get it. Education is one of the important factors that affect the quality and the means of leading a prosperous life. Bangladesh was described as one of the poorest countries of this world after the liberation war in 1971. It had gone through harsh phases of floods, droughts, cyclones, famines and other natural calamities and at present one of the world’s most crowded countries still remains well below the poverty line and as a result most of the population is still illiterate. Education still and always will remain an important form of social capital in this world. Education fosters innovation, contributes to the economic growth of a country and also increases the efficiency, effectivity and productivity of all the individuals who get the light of education. The World Bank (WB) approved generous amount of loans in the recent past to promote and improve the education sector of Bangladesh. However, the government and the NGOs are playing an active role in the development process by educating the mass population of Bangladesh and the whole course of action mainly focus their vision on the children and women. In Bangladesh the educational process is so slow and weak that the development process has become sluggish. OBJECTIVE Education system in Bangladesh is three-tiered and highly subsidized and the Bangladesh government operates many education institution in the primary, secondary and higher secondary levels. Through the University Grants Commission, the government funds more than 35 state universities in the tertiary education sector. Bangladesh emphasizes on the education For All (EFA) objectives, Millennium Development Goal (MDG) and the International Declarations. According to the articles 15 and 17 of the Constitution of Bangladesh, every citizen has the right to education and all children between the ages of 6-18 should receive primary and secondary education free of charge. The government should provide the underprivileged children with free books and education free of cost. METHODOLOGY As we are the students of RS, we were unable to go outside to meet with people and conduct interviews with them. So, to gather our information and data, we had to go though different forums, journals, books and different websites. HISTORY OF EDUCATION. From 1971 our education system started officially. At the beginning of the education system in Bangladesh the number of schools and universities were very poor. There were only 6 public universities in 1971. But now the numbers of universities are increasing. Now the numbers of primary schools are near about 76000. The great point system started from 2000 and the JSC and JDC education system was started from 2010. In recent years Bangladesh has adopted various strategies to educate the general people mainly the children. In education sector BRAC’s contribution is bigger. Sir Fazle Hassan Abed founded BRAC School at 1972. In the history of education BRAC played an important role . EDUCATION SYSTEM AFTER LIBERATION After the liberation war of Bangladesh in 1971, the People’s Republic of Bangladesh became an independent nation free to choose its own educational destiny. As Bangladesh was, and still is, a secular state, many forms of education were permitted to co-exist. The formidable British system was, and still is, largely practiced. In fact, presently, the Bangladeshi system of education is divided into three different branches. Students are free to choose anyone of them provided that they have the means. These branches are: The English Medium – English medium schools are mainly private and thus reserved for the wealthy class. After three years of pre-school, students must successfully pass through ten grades to be eligible for writing the Ordinary Level Exams, also called the O-Levels. Then after one more year of studies, students can write the Advanced Level (A-Level) Exams. The Bengali Medium – the Bengali Medium, which is offered by the government. In the Bengali Medium, all the courses are offered in Bengali with the exception of English courses and the Religious course. The tuition fee is minimal compared to English schools but they still vary largely between schools. After three years of pre-school, students in the Bengali medium do five years of primary school. Then they move to high school for grade five to grade ten. At the end of the tenth grade, they appear for their SSC (Secondary School Certificate) exam. Afterwards, they move on to two years of college following which they have to write for the HSC (Higher School Certificate) exam. The Religious Branch – Bangladesh is a very poor country with millions of homeless children. To educate these children, there are religious institutions called â€Å"Madrashas† where these children are sheltered, fed and taught the ways of Islam by priests. These children learn the scripts from the Koran and the regular prayers. Literacy situation in Bangladesh Period Census – The 1974 census defined literacy as the ability to read and write in any language. This definition was in conformity with the UNESCO; one accepted throughout the world. The definition of literacy used in the 1981 census covered only persons of age 5 years and above and included those who could write a letter in any language. The 1991 census also defined literacy as the ability to write a letter in any language but covered persons of age 7 years and above. The effect of change in definition of literate has been reflected in the literacy rates of different census years. Increase in Literacy – Literacy rate among people of all ages rose from 17% in 1961 to 24. 9% in census year 1991. For the 7 years and above age group, the literacy rate increased from 26. 8% in 1974 to 32. 4% in 1991. In all census periods, the literacy rates were higher among the males than among the females. The female literacy rate, however, rose significantly in the 1991 census. It was 16. 4% in 1974 and 25. 5% in 1991. Urban rural variation in literacy rate is also quite evident in all census periods. Literacy rates in urban areas are higher than in rural areas in all census periods. Adult literacy Adult literacy rate for population 15 and above is defined as the ratio between the literate population of the age 15 years and over to the total population of the same age expressed in percentage. This rate for both sexes was 25. 9% in the 1974 census and 29. 2% in the 1981 census. In the 1991 census the rate was 35. 3%. In all census periods, male adult literacy rate was higher than the female. Educated adults come to the urban areas for better employment and education. As a result, the adult literacy level of urban population is much higher than that of their rural counterparts in all census years. However, the gap between urban-rural literacy rate narrowed in 1991, as did the gap between the male and female population. This is due to rural people’s increasing participation in education in recent times. Steps of Bangladesh after Liberation towards development of education The independence of Bangladesh generated a new enthusiasm in both government and private level in efforts to expand literacy and remove illiteracy. The Bangladesh Constitution of 1972 provides the basis for a policy on universal primary education. The policy has three components: establishing a uniform mass oriented and universal system of education; extending free and compulsory education to all children; and relating education to the needs of society and removing illiteracy. Keeping in view the constitutional directives, Bangladesh committed itself to implement the recommendations of – The World Conference on Education for All (1990), The World Summit on Children (1990) and The Summit Declaration on Education for All (1993). Primary Education of Bangladesh Primary education was recognised as the foundation of preparing literate citizens of the country in all national documents, reports of the commissions, and committees on education. But this stage of education got a momentum only after the enactment of the Compulsory Primary Education Law of 1990. Compulsory primary education under this Act was introduced in 1992 in 68 thanas, and all over the country in 1993. Measures such as satellite schools, community schools, and Food for Education Programme were taken up to increase enrolment and decrease dropout. The new primary curriculum based on terminal competencies was implemented in 1992. These steps resulted in some improvements in various efficiency indicators of primary education such as in gross enrolment ratio and the completion rate and raised the participation of girls in primary education. In addition to state intervention, from the second half of 1980’s, the government allowed NGOs to experiment with a variety of delivery mechanisms to cater to the basic educational needs of the disadvantaged population. Role of BRAC BRAC launched its education programme in 1985 with 22 one-room primary schools following non-formal approach. The goal of the BRAC Education Programme is to make a significant contribution to the achievement of education for all in Bangladesh. The BRAC Education Programme is mainly focusing on –  increase access of basic education in unreached and underserved population improve quality in formal education system support the government in achieving Millennium Development Goal 2 – Education for All by 2015 ? In sheer size, BRAC operates the largest private school system in the world: 1. 1 million students (70% of them are girls) are enrolled at present in 37,000 BRAC schools that provide four years of non formal primary education. So far, almost 5 million children have already graduated from primary school and got their basic education from these schools and close to 95% enrol to secondary schools. Education Programme – Primary School Operations Primary Schools Currently running24,398 Current Students0. 75 mil Graduates4. 95 mil Cost per Child per YearUSD 32 Schools for Indigenous Children2,441 Pre-Primary Schools Currently Running13,054 Current Students0. 36 mil Graduates4. 33 mil The Five Year Plan(s) According to the Report of Bangladesh Education Commission of 1974, the number of adult men and women illiterates in the country at the time of independence was 35 million. The Report recommended adoption of non-formal and mass education programmes for them. Accordingly, the First Five-Year Plan (1973-78) launched a massive functional literacy programme through non-formal education and allocated Tk 400 million for this subsector. The Second Five-Year Plan (1980-85) attached high priority to eradication of mass illiteracy. In the Third Five-Year Plan (1985-90) the programme was revived with an allocation of Tk 250 million and a modest target of making 2. 4 million adults literate by June 1990. Information from the office of the Integrated Non-Formal Education (INFE) project (former MEP Office) show that only 27 upazilas were covered in this project out of a target of 71 upazilas. A total of 291,600 adults were made literate in five years. In the Fourth Five-Year Plan (1990-95) Tk 235. 70 million was allocated. During the Plan period MEP was continued as a spillover under the project and total of 367,660 adult illiterates of 11-45 years age were made literate. The programme was implemented in 68 thanas of the country. Moreover, under the aegis of the district administration a programme named Total Literacy Movement (TLM) was started in 1995 in Lalmonirhat and Bhola districts. It was later extended to 15 other districts. Preparatory work is now under way to extend TLM to 22 more districts. The Fifth Five-Year Plan (1997-2002) adopted an ambitious objective to achieve the goal of Education for All (EFA) by the end of Plan period 2002. The major objectives are to increase gross enrolment in primary schools to 110 percent (net 95%) with particular emphasis on enrolment of girls and on increasing completion rate of primary education to at least 75 percent by the year 2002. The Fifth Plan also set up some important objectives of mass education consistent with the overall objectives of achieving the goal of EFA and fulfilling the educational needs of 30 million adult illiterates. These objectives are to increase literacy rate of adults (15 years and above) to 80% by the year 2002, to empower learners with technical skills, entrepreneurial traits and leadership skills, to empower skills related to literacy, numeracy and communication, to reduce gender gap in literacy rates in both rural and urban areas, and to develop continuing education programme for neo-literates. ? BANGLADESH, EDUCATIONAL STATISTICS OF 2005 ? BASIC EDUCATION STATISTICS, 2010 Number of Institution, Enrolment and Teacher in Post-Primary and Primary by management and sex, 2010 Type of SchoolManage. mentInstitutionTeacherStudentIndicators TotalTotalFem. % FemTotalGirl% GirlTSRSPITPI Primary School EducationPublic3767218145510543158. 109885697506116551. 20542625 Private450021995026812834. 157018849347542149. 52351564 Total8267438095717355945. 5616904546853658650. 50442045 Secondary School EducationPrivate187232107804791722. 737240497387315753. 493438711 Public3177231241733. 4322527710651947. 283171123 Total190402180115033423. 097465774397967653. 313439211 College EducationPrivate3068773201626521. 04150516671642347. 601949125 Public2569900231023. 3388910935852340. 3290347339. Total3324872201857521. 302394275107494644. 902772026 Madrasah EducationPublic310400. 0060642313. 8158202135 Private93581077431091110. 132194863116742753. 192023512 TOTAL93611078471091110. 122200927116765853. 052023512 University EducationPublic319163165618. 072629418198831. 18298482296 Private515710170129. 792009394912524. 45353940112 Total8214873335722. 5746388013111328. 26315657181 Technical & Vocational EduPublic251401554213. 501338971799913. 443353316 Private259711286270823. 993140307052122. 46281214 Total284822455461120. 5344792710258122. 90201578 ProfessionalPublic70179548627. 0819120935748. 941127326 Private214312345014. 41508231451628. 561623715 Total284491893619. 03699432387334. 131424617 Teacher EducationPublic90103927526. 47176631005856. 941719612 Private9283025530. 728613243728. 2910949 Total182186953028. 36262761249547. 551414410 All (Post-primary)Public101833247768623. 12155407158467537. 6247152733 Private341034167928020719. 2411514931589360651. 182833812 Total351214500398789319. 5313069002647828149. 572937213 All (Primary + Post-primary)Public3869021470211311752. 6911439768564584049. 35532966 Private7910561629414833524. 0718533780936902750. 55302348 Total11779583099626145231. 46299735481501486750. 09362547 COMPARISON OF EDUCATION AID AND SPENDING OVER THE PERIOD 1980-2008 Figure 5 shows the increasing gap between education aid and government spending. The 1980s illustrate the small gap between aid and spending, which began to increase over time. From 2006 onwards, education aid began to decline and government spending increased. This reflects the relatively low and declining proportion of aid in total education spending. ? TOTAL PRIMARY STUDENT ENROLMENT (1985-2005) Fiscal Year Primary student enrolment (millions) 1985 10. 08 1986 10. 78 1987 11. 26 1988 11. 76 1989 11. 77 1990 12. 34 1991 13. 03 1992 13. 72 1993 14. 2 1994 15. 19 1995 16. 43 1996 17. 07 1997 17. 32 1998 17. 63 1999 19. 61 2000 17. 67 2001 17. 66 2002 17. 56 2003 18. 43 2004 17. 95 2005 16. 23 PRIMARY ENROLMENT Source: Ministry of Education, Bangladesh PROGRESS IN PRIMARY SCHOOL ENROLLMENT RATE SINCE 2000 One of the key EFA goals is to ensure gender parity in education by 2015 – Unlike most South Asian neighboring countries, Bangladesh has already achieved gender parity in primary and secondary education. The GER and NER for girls have increased from 87. 7 percent and 63. 9 percent to about 88. 4 percent and 67. 4 percent respectively within 2000-05. About 16. 2 million students are currently enrolled in primary schools in Bangladesh, of which about 8 million are girls In an effort to promote the education of the poor, the GoB has been engaged over the past ten years into demand side interventions such as the Food for Education Program (FFE) and the primary stipend program. PROGRESS IN ADULT LITERACY RATE SINCE 2000 According to HIES 2005, Bangladesh is estimated to have about 41. 5 million people aged 15 or more who are illiterate. Considering the extent of poverty and the prevailing high illiteracy rate (about 54 percent in 2000), the GoB gives high priority to non-formal education through basic and post-literacy programs and continuing education. The government also recognizes that the literacy and numeracy skills can help improve the income and welfare status of the poor. Literacy and social mobilization programs have contributed to raising the national literacy rate from 45. 6% to 52. 7% between 2000 and 2005. Bangladesh is likely to meet the EFA target of a 50 percent increase in adult literacy by 2015 if the annual growth rate of literacy rate exceeds 4 percent. The literacy and social mobilization programs are likely to have contributed to raising the national literacy rate from 45. 6 percent to 52. 7 percent between 2000 and 2005 (cf. HIES 2000 & 2005). In particular female literacy rate has gone up by almost 9 percentage points compared to male literacy rate which only records a 5 percentage point increase. Furthermore, the number of illiterates aged 15 to 30 has decreased from about 15 million to 11. 8 million between 2000 and 2005. Although Rural areas appear to be still lagging behind urban areas. ? PROGRESS IN PRIMARY COMPLETION RATE SINCE 2000 OVERVIEW OF THE PRIMARY EDUCATION AND ADULT EDUCATION Bangladesh sustains one of the largest primary education systems in the world with as many as 80,401 primary institutions of 10 different kinds namely, GPS, RNGPS, NRNGPS, experimental schools, community schools, kindergartens, NGO schools, ebtedaee madrashas, primary sections of high madrashas, primary sections of high schools. According to the School Survey Report 2008, GPS, RNGPS, Experimental and community schools constitute 75% of the total institutions. These four categories of institutions are providing primary education to 81. 9% of the total primary school enrolled children of over 16. 3 million. The proportions of boys and girls enrolled at the primary level are 49. 3% and 50. 7% respectively. A total of 364494 teachers are engaged in primary teaching in all the ten categories of institutions comprising 40. 4% female and 59. 6% male. The proportion of female teachers in GPS, RNGPS, PTI and community schools is 50. 2%, 32. 2%, 39. 0% and 73. 6% respectively and the pupilteacher ratio is 51. 4, 44. 7, 48. 1 and 43. 35 respectively. NGOs in the country have been making significant contribution to the education sector. About 500 NGOs are currently running 48,855 learning centers for providing primary education to 10,24,495 females and 6,06,802 males in the country (CAMPE, 2007). A total of 518 NGOs have been engaged in education programs of which more than 450 have adult literacy programs integrated into NFE. The NGOs are providing adult education to 1,19,277 females and 26,193 males through 6,574 learning centers (CAMPE, 2007). However, some of the major NGOs in the country offering adult education are BRAC, Proshika, Dhaka Ahsania Mission, FIVDB, Action Aid, Swanirvar Bangladesh. BRAC has been the largest NGO in the country operating the largest non-formal education program. It runs 34000 NFPE schools serving 1. 02 million un-enrolled and drop out children of the marginal families. RELATE WITH MDG The Government of Bangladesh has made commitment in the World Education Forum held at Dakar, Senegal in April 2000, towards achievement of Education for All goals and every citizen by the year 2015. The World Education Forum adopted six major goals for education, two of which also became Millennium Development Goals later in the same year. The Dakar goals covered the attainment of Universal Primary Education (UPE) and gender equality, improving literacy and educational quality, and increasing life-skills and early childhood education programs, and were to be achieved within 15 years (EFA Global Monitoring Report, 2005:28) However, the gender goal was judged to be particularly urgent – requiring the achievement of parity in enrolments for girls and boys at primary and secondary levels by 2005, and of full equality throughout education by 2015. The Millennium declaration of the United Nations adopted on 8 September 2000 by all member states in the millennium Summit gave birth to eight goals to be achieved by 2015 (UN, 2005:3). Besides the eight goals, there are 18 targets and 48 indicators in the MDGs. All these Aaspects are pertinent to combat poverty, hunger, illiteracy, diseases, inequality between man and woman, infant mortality, maternal mortality, environmental degradation and improving global partnership for development. The second Goal has designated universal primary education that emphasizes the implicit objective of equal education for boys and girls alike and to be able to complete a full course of primary schooling. Bangladesh is committed to achieve the MDGs and the goals are included in the countries first Poverty Reduction Strategy Paper. By May 2005, the government developed Unlocking the Potential: National Strategy for Accelerated Poverty Reduction (PRSP). It takes a rights-based approach and identifies four strategic objectives: creating opportunity towards realizing the full potential of children i. e. access to health, nutrition, education, water and sanitation; ensuring the best interests of children in national, social, family and personal situations i. e. empowerment of children; ensuring safety and security at home and in the public space i. e. protection against abuse, exploitation and violence and establishing and protecting children’s rights i. e. social inclusion, decent work and livelihood. PRSP goal is to introduce and strengthen early childhood and pre-school education; introduce a unified and common primary education opportunity for all children; improve quality of primary education; 100% enrolment, and raise all other targets to achieve quality and completion in primary education; increase literacy rate to 80% and expand the scope of NFE beyond the literacy to reach out to the extreme poor and in remote areas (PRSP, 2005:50-51). In summing up the discussion it can be said that Bangladesh has been improving in primary education significantly since independence. Though primary education has been given priority from the emergence of the country but some dramatic changes has been noticed in the 1990s. This decade saw a renewed dedication to the expansion of primary education, and consequently primary education experienced significant enhancement during the period. In 1990, in a major policy direction Bangladesh made commitment to international compliance and as a result WCEFA came into being. Similar major international initiatives were taken in 2000. World Education Forum at Dakar and the UN Millennium conference at New York, fixed various targets and goals, named as MDGs. As a signatory country, Bangladesh is now committed to attain these targets by 2015. Currently primary education in Bangladesh is on target of achieving the second MDGs phase and it is a matter of concern Number of Students Enrolled in Primary Schools and Percentage of Boys and Girls *percentage of boys and girls students in primary schiools (1991-2009) Number of Students % of Students YearTotalBoysGirlsBoysGirls 199112,635,4196,910,0925,725,32754. 745. 3 199213,017,2677,048,5425,968,72554. 245. 8 199314,067,3327,525,8626,541,47053. 546. 5 199415,180,6808,048,1177,132,56353. 047. 0 199517,284,1579,094,4898,189,66852. 647. 4 199617,580,4169,219,3588,361,05852. 447. 6 199718,031,6739,364,8998,666,77451. 948. 1 199818,360,6429,576,9428,783,70052. 247. 8 199917,621,7319,065,0198,556,71251. 448. 6 200017,667,9859,032,6988,635,28751. 148. 9 200117,659,2208,989,7958,669,42551. 049. 0 200217,561,8288,841,6488,720,18050. 349. 7 200318,431,3209,358,7579,072,56350. 849. 2 200417,953,3009,046,4338,906,86750. 449. 6 200516,225,6588,091,2218,134,43749. 8750. 13 200616,385,8478,129,3148,256,53349. 650. 4 200716,312,9078,035,3538,277,55449. 350. 7 200816,001,6057,919,8378,081,76849. 4950. 51 200916,539,3638,241,0268,298,33749. 8350. 17 Statictis of primary schools in Bangladesh(1996-2009) YEARInstitution GPSEXPRNGPSCOMM* SATTHSAPSNGPSKGEb. Mad- rashaHMAPSNGOTotal 1996377105219683275920027593963143494992759-80818 19973771052195291962104212923472154582312850-77685 19983771053196582989282215823177169171732948-79803 199937709531955331072945123026321940640432531478840 200037677531925330613884122021262296371034379276809 2001376715319428326840951576197124773843357417078126 2002376715319428322548231576179224773443357430178363 2003376715319428326048231618167030886581820034586737 20043767154198143218-1283169937456723821444782868 20053767254196823027-135394622816768*832928980401 20063767254199993192-1314114026656726892033882020 20073767254201073186-131497322536726892022981434 20083767254200833263-157196629876744923340882981 20093767255200612991-95981927446744923323081508 GPS- Government Primary School, RNGPS- Registered Non Government Primary School, NGPS- Non Government Primary School, EXP- PTI attached Experimental School, KG- Kinder Garden, HSAPS- High School Attached Primary Schools, HMAPS- High Madrasa Attached Primary School, * SATT – Sattilite Schools which are closed from 2004 . CHALLENGES †¢Quality of teachers : Teacher’s poor academic quality and low competency is a serious problem for student’s educational attainment. Rahman attempted to establish a profile of the primary school teachers by interviewing some 500 teachers. He found that most of the teachers have only the SSC/HSC examination in the third division (Rahman, 1986:32). This poor quality of teacher’s academic competencies results in ineffective teaching. †¢Fund : Lack of funding is a big problem. The government and donors try to invest more in education sector to achieve the goals of education for all. †¢Quality of education : Bangladesh has a significant progress in achieving some goals of education for all but it needs to focus on the quality of education and early childhood development. †¢Coaching centers : some coaching centers are very much expensive. It helps to decrease child’s creativity because students found readymade notes there and they don’t need to work for it. †¢Students politics : when students participate in politics, they can not concentrate their studies. They will very much busy with political activities rather than their study because they are given money to do this. †¢Lack of consistency: Dhaka, Jan 2 (BDNEWS) – Countries leading educationists Monday demanded cancellation of the proposed ‘unified education’, which was postponed earlier, and introduction of a genuine unified education based on equality, and scientific and secular thinking at secondary level. RECOMMENDATION 1. Inclusion of legal education in government’s policy priorities, and to undertake concrete steps to improve its quality. 2. Formation of a Council of Legal Education for overall control, monitoring and supervision of legal education in Bangladesh. The Council will exercise its functions in collaboration with the Bar Council and the University Grants Commission. Necessary law is to be enacted for the formation of the Council, which would also entail amendment of the Bangladesh Legal Practitioners and Bar Council Order 1972, in so far as it concerns legal education. 3. To form legal education committee in the University Grants Commission consisting of the representatives of the law schools, and with this end in view to make necessary amendments in the University Grants Commission Order, 1972 and the relevant rules. 4. Provision for additional vocational course up to one year for law graduates as prequalification for appearing at the bar examination. How this course would be designed and run would be determined by the proposed Council of Legal Education. 5. Rational combination of academic and vocational character of legal education to make sure law graduates acquire knowledge, skill and competency for legal practice as well as law related general services. It is necessary to provide for more practical methods of teaching law i. e. Socratic method, problem method, case study, moot court and mock trial, clinical legal education etc. 6. Promotion of inter-disciplinary approach to curriculum to help students better understand the societal problems. Subjects like national history, economics, political science, sociology, logic etc could be included in the law curriculum. 7. Inclusion of new law courses (subjects) in the curriculum to respond to the needs of modern economy, ICT and globalisation. Subjects such as corporate law, international economic law, e-commerce, intellectual property law, environmental law, medical jurisprudence need to be included. 8. To include in the curriculum separate courses on ADR, legal ethics, research, drafting and conveyancing. 9. Need for emphasising transnational aspects of law to include more subjects on public and private international law and comparative law. 10. To enhance human rights and gender sensibility of legal education. Separate papers on these issues are suggested to be included in the syllabus 11. Narrowing down the gap between college legal education and university legal education by including more subjects in college curriculum and extending its duration. 12. Introduction of clinical legal education which means learning law by providing legal services to the community. Students need to be involved in various ADR activities where they will be exposed to real life situations and get opportunities to apply their knowledge of law as well as be sensitised to the rights of the marginalised sections of the community. 13. Immediate need for massive reforms and overhauling of college legal education by — (a)extension of duration of courses from existing two years to three years with emphasis on practical courses in the final year; (b)introduction of admission tests; (c)limiting number of seats for admission; (d)mandatory appointment of full time teachers; (e)provision for government financial assistance; (f)provision for adequate infrastructural facilities like class-rooms, library, books, computers etc; (g)provision for effective supervision of the colleges. 14. Establishment of government sponsored model law college to set the norms and standards of modern legal education. 15. Evaluation and examination of students by problem oriented questions. 16. Introduction of basic legal education at SSC and HSC levels as a part of general legal awareness, and as a stage of prequalification for higher studies in law. Ministry of Education is to provide necessary directives and frame rules to incorporate fundamentals of law of the land in SSC and HSC curriculum. 17. To preserve the present bilingual character of medium of instruction for law with an emphasis on effective learning of English. 18. To provide for institutional accountability of teachers, and their evaluation by the students. Details of the procedures of accountability and evaluation would need to be worked out. 19. Provision for training of the teachers. 20. Besides legal profession of a lawyer and a judge, to create more diversified professional job opportunities for the law graduates in various government and non-government departments. One of the ways to do it is to create by competitive examination BCS cadre service(legal) for law graduates to perform law related works in various government and autonomous bodies. CONCLUSION Bangladesh’s education system has deeply entrenched links to the English language over many centuries. This has made English the de facto second language. What’s more important though, English is the primary language of trade and commerce here, which makes Bangladesh a very attractive destination for software and IT services off shoring. And now the government also has been taking some steps for the betterment of the educational system of Bangladesh. People are also concerned now unlike the previous dates. The people and the young generations should come forward along with the government on this purpose. We should remember one thing that we need to change for the development.

Aging Population Effects on Health Care Essay

Health care is a fast evolving field with advancements of technology and treatment options growing every day. The delivery of care has grown and often shifts direction over the years to accommodate changing population demographics and needs of patients. Many factors play a part in the role of health care and medical treatment, one of those factors being population demographic changes. When the demographics of a population change it can cause adverse effects on the surrounding area in many ways, such as access to care, types of treatment needed to care for the population and the need for health care employees. In a particular population where the demographic is aging the dynamic and need for care begins to affect the health care system in a variety of ways. All health care entities involved play a role in ensuring the challenges and the needs of the population change are met. As the population demographic ages the impact on the delivery of care will be significantly altered, such as t he organization of care and how it is delivered, treatment options, long-term care, and health care coverage will all be affected in different ways. According to the Administration on Aging of the Department of Health and Human Services, approximately 13% of the people living in the United States are elderly as of 2011, which average to about 40 million people. The Department of Health and Human Services estimates that by the year 2030 this number will expand to 72 million making up for 20% of the population in the United States (Campbell, 2013). Another factor that affects the aging population demographic is the rapid rate of retiring Baby-Boomers, with almost 10,000 entering retirement every day over the next 16 years this number will continue to grow (Campbell, 2013). The increasing amount of people aging in the United States as well as all over the world means the focus of health care will shift from acute care to the treatment of serious chronic diseases and assisted living skilled and non-skilled medical care will be in high demand. The aging population also results in the growth and demand for an increase in health care services impacting the health care market in a way that increases cost for all health care entities, such as the individual patient, the federal government, individual states, hospitals, physicians, etc. Other impacts of the health care system will be the increase need for health care employees with  specific skill sets along with the need for additional health care settings to attend to the elderly population. When population demographics change such as aging, many health care related challenges begin to rise and must be addressed and overcome quickly to ensure the quality of care is not impacted. Some of these challenges in an aging population are the need for in-home medical care and assisted living, such as hospice care, skilled nursing facilities and other long-term medical care settings. The challenge these bring to the health care system as well as the aging population are the high financial cost of in-home support and increased difficulties recruiting the proper trained employees (Potter, 2010). Another challenge this specific population change is faced with is the increased cost of health care coverage. Most retirees and elderly population turn to the federal government health plan known as Medicare for his or her individual health care coverage, with the majority of the Baby-Boomer population turning 65 years old at a rapid pace, more and more Americans are qualifying for Medicare coverage. In recent years the cost of Medicare has raised, mainly impart to the increased cost of prescription medications and the consumption of the elderly population (Potter, 2010). With decreasing long-term care options and increasing health care cost the elderly population is faced with many challenges within the health care system. Ultimately the current state of the health care system in the United States must address the concern of the aging population and adapt to the needs of the elderly. In the current era of advanced technology, more and more elderly people are connected to the internet and have a wide variety of receiving health care information. As the health care market moves into a more diverse and technology driven state it is important to market these wellness programs as well as changes in health care coverage that will ultimately effect the aging population. Another way to address the challenges of the aging population is ensuring that individual patients receive the most up to date information regarding his or her health care coverage and diagnosis information. Individual patients, communities and society as a whole can bring together the focus on the aging population health care needs by promoting wellness programs and providing the support to health care facilities needed to face the aging popu lation’s challenges.

Can be compared financial performances in different accounting Thesis

Can be compared financial performances in different accounting standards (Thai GAAP, UK GAAP, IFRS) - Thesis Example technology, the world today can be said to become a global village, where people around the world have become connected and integrated by the click of the computer. Besides, the number of multinational companies, foreign investors and finances from abroad invested in different countries has increased significantly. As a result of these, they face problems arising from different accounting standards. It should have been a good thing if financial performance of companies from different countries could be compared even if accounting information was presented using different accounting standards. In this way, financial information can be said to have met one of the key qualities, or characteristics, which is â€Å"Comparability†. It should be noted here that, the objective of financial statements can be said to be â€Å"to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions† (paragraph 12).1 To be able to meet the said objectives, this research will use financial statement of three different companies involved in same line of business, but operating in three different countries to establish the financial performance of the three companies financial statements prepared under UK accounting standard (UK Generally Accepted Accounting Principles, UK GAAP), Thai accounting standard (Thai Generally Accepted Accounting Principles, Thai GAAP), and USA GAAP and make a comparison with the requirements of the International Financial Reporting standard (IFRS), which are accepted worldwide. The result of using different accounting standards may have an adverse effect on a company’ performance on the international scene in as much as investors are concerned. Some may still be in favour of a unique International accounting standard. Particular country accounting standards are still necessary because of; Shifting the accounting practice, will be consumed

Event Risk Research Paper Essay Example | Topics and Well Written Essays - 2500 words

Event Risk Research Paper - Essay Example This multinational event can help to determine not only basic risk management needs for events, but also provides insight into the specialized problems and risks that come with sporting events that are held at a multinational level. Defining risk management for different events is one that is essential for the success of any event. The first aspect of this is known as quantitative risk management, which is understood by how much risk is at a specific event, as well as how different organizations should respond to this. Measuring the amount of risk through political and sociological concepts can provide a broader understanding of the preparation that needs to take place as well as how one can respond to this. Models that are known to assist with the risk management are able to create thresholds, which defines how much an organization needs to prepare without moving over the needed components of the models. The mixture of security measures that are taken are then able to create a better understanding of what is needed with the event to create an elimination of potential risks (McNeil et al, 7, 2005). To effectively reach the quantitative analysis of an event is the need to understand the various factors that create risk. For instance, if the event includes a multinational component, then this will need to be a part of the risk management process. By doing this, there will be the ability to create a strategic model that will affect the way that the event is approached. The risks will then define the event through the organizing committee, stakeholders of an event and the individuals that are participating in the event either as athletes or as audience members. Creating best practices that are a part of an event and making sure that safety, security and avoidance are a part of the risk management can help to create a different response from those that are

Answer the following question after reading Heart of Darkness How are Essay

Answer the following question after reading Heart of Darkness How are women treated andor portrayed in Conrad's 'Heart of darkness' - Essay Example Conrad possibly employs women characters in his short novel "Heart of Darkness" in a way that reflect the archaic perspectives concerning women, and takes more primitive demeaning view point (Conrad 2000). Three major characters in this story namely, the aunt of Mr. Marlow, the African mistress of Mr. Kurtz, and his fianc are used to present different moods and apply twist to the story. Conrad also used two knitting women to symbolize the nature of human fate and to enlighten Mr. Marlow, before his departure to the dark region of Africa, the chaos and anarchy employed by western colonizers on the black African natives. Whether Conrad's treatment of women in Heart of Darkness project extraordinarily complex male understanding of women, or puts the reader to contrasting pictures of women is interesting to explore. Characterization of women in the ancient Greek to the present, and view point of Conrad calls for a rational view. Greek literature display power and authority in women and Homer was a master in presenting women in this role. For understanding Conrad, a deep and critical analysis of the social system and male prejudice about women, during the period of writing "Heart of Darkness," is essential to understand his motive in presenting three major characters in different colors in this novella. ... Greek literature, particularly The Odyssey of Homer, present woman as strong driving force behind man and the characters Penelope, Naussica, and Anticlia are good examples. Penelope, a faithful and loving wife of Odysseus, is a perfect, devoted, strong person and "blessed in the possession of a wife endowed with such rare excellence of understanding and so faithful to her wedded lord." (Homer 2000 p.256). It clearly depicts the powerful role of women in Greek literature. Conrad also used women very sparingly in Heart of Darkness, but in a way that reflect the archaic perspectives concerning women, and takes more primitive demeaning viewpoint. In Heart of Darkness no explicit narrative is used by Conrad to describe women's role except a whole page on the African woman, that too towards the end of the story. Conrad used only three major female characters in the form of: an influential aunt of Mr. Marlow in the beginning; the savage, imposing Black African women, the mistress of Mr. Kurtz in the middle; and the modest white lady, the intended of Mr. Kurtz in the end of the story. The white and black female characters are presented in contrasting status and it is a reflection of prejudice present in Conrad. Marlow considers white women as the keepers of the flame at home and the purest form of belief in their society. In the words of Marlow, "I tried the women. I, Charlie Marlow, set the women to work-to get the job" is clear example to show that in the view of Conrad women are simple medium to attain the men's ambitions (Conrad. 2000. p. 22). Again the male exploitive notion drove Marlow to his aunt, an 'enthusiastic soul' whom knew the wife of a very 'high personage in the Administration" and she was determined to make no end a fuss to get him appointed

Endogenous variables, affecting the U.S. foreign policy decision to Essay

Endogenous variables, affecting the U.S. foreign policy decision to invade Afghanistan - Essay Example The actor makes decisions based on the goals he or she intends to attain and the best course of action based on cost- benefit considerations. The primal objective, in this case, is the security of the state. Constructivists, on the other hand, approach the decision making process on the ideology of the state’s social role in its social environment. In addition, there is a consideration of the role to be achieved through the decisions in relation to other countries. The proximal goal is ensuring states security but in relation to the states social role. Foreign approaches therefore reveal the behaviour of actors, such as the president and the government, in decision making process regarding foreign policy. The 9/11 terror attacks of United States brought about a significant impact on the U.S. foreign policy. Indeed, the attack changed the focus of the foreign policy which was under the Bush administration moving from a focus on relations with great powers such as China and Russ ia to an emphasis on the nexus between non-state terrorist groups and â€Å"rogue states† with known or suspected WMD programs. ... According to utilitarian and neorealist approach this can be explained through personalised goals that the president and the congress intended to meet. The desire for President George W. Bush and most of the members of congress to seek support in the 2004 elections contributed to the decision of Afghanistan’s attack. George. W Bush had a goal to convince the citizens that he could ensure their security and enact policies necessary for the security of the state. This desire led to his endorsement of the attack to demonstrate his active position of addressing issues affecting his nation. He had to demonstrate his courage and strict stand in this incidence by commanding an attack (Rittberger, 2002) so as to capture the head of the terrorism group. Another goal that Bush desired to meet was to demonstrate his power as the constitution of the greatest nation. He did not rush into new actions or policy changes but gave himself time to consider the administration’s policies. S imilarly a great proportion of the members of the congress had to appear significantly in addressing this issue for the same reason. According to the constructivist approach, the role of the leadership can be interpreted through a critical look at America’s role globally. America is one of the super powers in the world, regarded for its great strength of its army, air force, and the navy. It is one of the custodians of peace on the globe giving it the role to ensure that peace is maintained at all costs. Due to the desire to still prove itself as a superpower and remain relevant as a custodian of peace on the globe, then the idea of eliminating the Al-Qaeda seemed persuasive enough.

Essay 1 Cause and Effect Example | Topics and Well Written Essays - 750 words - 1

1 Cause and Effect - Essay Example However, children are the social segment that has been very badly affected by TV. TV has influenced the lifestyles and priorities of children in the current times in varied ways. Watching too much TV badly impacts the health of children, makes them vulnerable to violent programs and shows, and negatively influences their academic performance. TV has an unhealthy effect on the life of young children as it encourages a sedentary lifestyle and prevents them from participating in sports and outdoor activities. It is a fact that people do often get addicted to TV programs and remain glued to the TV screen to seek entertainment and fun. In that context, children are more susceptible to getting addicted to TV, as they are impressionable and are unable to understand the bad effects of TV. Hence, TV encourages children to lead a sedentary life and many a times they end up becoming ‘couch potatoes’. The time which the children could have spent engaging in sports and outdoor activities gets mostly hijacked by the ubiquitous TV. The current times have seen a flooding of the households by gadgets like video games, PCs and TV, which collectively encourage a sedentary style of living. The thing that needs to be understood is that TV makes an important part of this baggage. TV not only makes children skip activity and exerc ise, but combined to varied other compatible gadgets like video games and home video players; TV makes them get addicted to a sedentary mode of living. Thereby, this sedentary lifestyle to a great extent promoted by TV gets reflected in the poor health of children. Children addicted to TV often tend to be vulnerable to random snacking and evince obesity. This trend often gives way to chronic diseases and health issues amongst children. Hence, there is no doubt that unreasonable TV viewership does has a bad impact on the health of children TV also compromises the psychological health of children by getting them exposed to programs and

The Values of Life Essay Example | Topics and Well Written Essays - 750 words

The Values of Life - Essay Example I’m still 23, and I’m in the second year in the university, which I need to use them in order to get my bachelor degree. Accomplishment is a value that drives a person to meet their personal goals and objectives in the sense that, there is that need to be somewhere after going through the education program. In my case, I want to accomplish so much in life, for example, I want to ensure that by the time I get to 30, years I will have a well-established career, and I will be financially stable. Additionally, I will give back to the society by helping the needy as it is the society that has helped in shaping my values. Honesty is a virtue that should be owned by every individual this us because it allows people to move forward and to correct mistakes that were made in the process of achieving goals and objectives. Honesty as a value allows people to have good relationships because there is a creation of the trust, which is very important in the lives of people. Am living in accordance with these value by ensuring that in each and every activity I undertake I am first honest with myself and then to other people. There is a need to treat every individual equally and fairly and by so doing, other people will not feel left out. Being fair means that there is justice when it comes to serving people and also treating them. This value is important to me because it allows me to see every person as an equal which in turn allows me to respect every person despite their social, cultural or economic background. Strength is another value that I have become accustomed to especially through my education because sometimes being a university student is not easy. This is because it requires strength and dedication to ensure that a person completes their course. This is because sometimes school can be frustrating, but with adequate strength, I set my mind to the goals and objectives I want to receive in life.

Impact of the Institute of Medicine on Nursing Practice Essay Example for Free

Impact of the Institute of Medicine on Nursing Practice Essay Impact of the Institute of Medicine on Nursing Practice, Education and Leadership The Institute of Medicine of the National Academics in Conjunction with the Robert Wood Johnson Foundation launched a campaign to provide solutions in response to the need for evaluating and alteration of the nursing profession. Future needs of our growing population from diverse cultures and demographics dictate the need for registered nurses to adapt and transform in response to advances in health care. This is done by promoting health with most favorable, efficient patient outcomes centered on patient care. The limitation of nursing practices today prevents nurses from effectively responding to the continuously evolving, rapidly changing, health care system which compromises patient safety and optimal outcomes. The IOM and RWJF determined four key messages in their discussions. Nurses should practice to their full potential regarding education and training. Higher levels of education and training should be attained through an improved and seamless academic program. Nurses should play an important role along with medical doctors and other health care professionals in reforming health care. Health care informatics and data collection need improvement to facilitate development of policy and efficient workforce planning. These suggested reforms will certainly impact nursing education, nursing practice, and the nurse’s role as a leader ( IOM, 2011). The foundation of the IOM’s report is to restructure nursing roles to become more efficient, cost effective, and adaptable in response to the growing population and technological advances seen in health care. Education is the key to preparing nurses for the new roles and responsibilities they will encounter. The expanded roles and expectations of the nurse call for educational reform as well. Incorporation of competencies at the educational level include leadership, basic health policy, evidence based care, quality improvement, and systems thinking ( IOM, 2011). The goal of the IOM is to increase the  number of nurses with Bachelors Degrees to eighty percent by the year 2020. Some bariers to this goal are as follows. There is a shortage of faculty, placement for students to perform clinical duties is limited, lack of competent programs to prepare nurses for higher degrees and technological advaces in patient care, and lack of workforce planning. Workforce planning is the competence of an organization to meet emerging needs. Educational institutions are not meeting these needs due to cost and qualified fculty (Wikipedia, 2014). As a result clinical experience is imperitive for fulfilling educational needs. The advent of the Affordable Care Act of 2010 endorses a shift from treatment of patients in an acute care setting to focusing on management and prevention of chronic illness. There is evidence based practice to suggest a more holistic approach which involving patient and family centerd care is more effective in treating patients rather than the hospital or healthcare model (Holmes, 2011). Due to this new model the IOM encourages nurses to advance education to the fullest extent, continue and maintain education to develop new competencies, and reform nursing school curriculum to meet these new patient care delivery models (Holmes, 2011). The IOM suggests that it is imperitive that nurses are able to practice to the full extent of their education and training ( IOM, 2011). As the population grows, physicians will not be able to perform at a competent level and provide complete patient care without a substantial number of nurses. Reliance on nurses is necessary to reform the health care system. Barriers such as regultatory restrictions regarding scope of practice, professional resistance by physicians, and insurance company reimbursment pactices hinder RNâ⠂¬â„¢s and Advanced Practice Nurse’s from practicing to the full extent of their education and compromise patient outcomes (Richard Ridge, 2011). Autonomy is an issue in some states regarding APN’s role. Some states require physician oversight to diagnose, treat, prescribe, or make referrals. Compensation for services is also an concern. Independent insurance providers, Medicaid, and Medicare compensate APN’s at reduced rates or not at all and may not cover prescribed prescriptions unless a physician signs off. Professional resistance is also an problem. The Scope of Practice Partnership lobbies against state expansion of the APN’s role stating they lack medical education, clinical knowledge and cognitive and technical skills which are acquired only in medical school ( IOM, 2011). These restrictions make it difficult to meet the demands of patient care. Outdated insurance practices also pose an obstacle by restricting insurance reimbursement to APN’s. Some recommendations to remove these barriers include conforming scope of practice regulations from state to a national level. Enlighten medical doctors on the future of health care and the need for autonomous APN’s. Providing information about successful patient outcomes as well as the decrease in hospital readmissions may sway the opinion of doctors regarding APN practice. Include Medicare and private insurance coverage of APN’s. Refer to evidence based practices to justify coverage. In order to institute IOM’s reform it is imperative the role of the nurse also transition into that of a leader. The development of leadership skills should be instilled at every level of nursing education and clinical mileu. The educational curriculum needs to incorproate theory and business practices, exposure to political dynamics, and management of multifocal relationships to ensure competency in high level collaborative skills (O’Grady, 2011). We will be responsible for assessing and implementing change in patient centered care systems which requires full partnership with other disciplines to reform policy. It is time for nurses to shape policy rather than conforming to it. As the population grows, and demographics shift to include a vast number of geriatric patients, the need for health care reform is imperative to provide optimal patient care. The IOM’s report recognizes the integral role nurses play in our healthcare system. The IOM suggests changes in areas such as education, leadership, and scope of practice to safegaurd the future of healthcare. Implementing these suggestions will transform the role of the nurse into a competent leader who is responsible for health policy change, and an educator to patients, family, and community. It is time we take responsibility for change rather than accept it for what it is. References Holmes, A. M. (2011, April). Future of nursing special: Transforming education. Nursing Management, 42. 34-38. Retrieved October 16, 2014, from Lippincott Nursing Center: http://www.nursingcenter.com/lnc/pdfjournal?AID=1150962an=00006247-201104000-00008Journal_ID=Issue_ID= IOM (Institute of Medicine). (2011, October 05). The future of nursing: Leading change, advancing health. Retrieved from http://iom.edu/Reports/2010/The-Future-of-Nursing-Leading-Change-Advancing-Health.aspx OGrady T. P. (May, 2011). Future of nursing special: Leadership at all levels. Nursing Management,42. 32-37. Retrieved October 19, 2014, from Lippincott Nursing Center: http://www.nursingcenter.com/lnc/journalarticle?Article_ID=1163290 Ridge, R. (2011, June). Future of nursing special: Practicing to potential. Nursing Management, 42.32-37. Retrieved October 16, 2014, from Lippincott Nursing Center: http://www.nursingcenter.com/lnc/pdfjournal?AID=1176058an=00006247-201106000-00008Journal_ID=Issue_ID= Wikipedia, The Free Encyclopedia. (2014, September 27). Retrieved October 19, 2014, from Workforce planning: http://en.wikipedia.org/w/index.php?title=Workforce_planningoldid=627275816

Persuasive Easy Essay Example for Free

Persuasive Easy Essay Gun Control seems to be on the top of today’s subject. After the recent tragedies that occur at Sandy Hook Elementary School in Connecticut, we are all concern for the victims. Many people are calling for stricter laws on gun control. No matter if you are for or against, something needs to be done about the regulation of gun control. In the past couple of years the United States has have its fair share of mass shooting form Congresswomen Gifford, Aurora, Colorado, and Jovan Belcher, a linebacker of the Kansas City Chiefs. He shot his girlfriend and then took his own life. In each of these events the guns used were legally purchased. Growing up with guns As a Native American and a member of the Jicarilla Apache Nation, we are tough about the proper handling of guns. As a young man I can remember going out to the gun rang with my grandfather and uncle. They would be teaching the safety of gun control. They would teach what was tough to be and would give lessons about what type of gun I would be using. Not only did I learn about what type of gun I was shooting, I also learned how to clean my gun. Learning the proper way of handling guns is important. The Jicarilla Apache Nation does a large amount of hunting for the people of the tribe. For some families this is the only way they, can receive meat. They also have rewards on some predator animals such as coyotes, mountain lions, and bears. Tribal members can go out to collect bounties on these predators. In one vehicle there could be as much as two rifles of one person. It is not uncommon to go to the local grocery store and see guns in people vehicles. No matter how many guns are around, gun violence is not the number one killer. The pros and Con’s about gun control. Many of the people want to band firearm. No matter if all firearms are banded many criminals could still get a gun. Marijuana is illegal to have in many states, but that does not stop people from getting the drug. Banding firearms is not the answer. It would make it harder for an honest person to obtain a firearm. Developing stricter background check can help in some cases. Teaching people the proper ways of handling a firearm could also help. Keeping them away from children and also teaching them about firearms is important. Many of the youth today carry some sort of firearms into school to show their friends. Both sides can debate the facts about the decrease or the increase of violence that a firearm could bring. The National Rifle Association (NRA) fights for the rights to use firearms for hunting and self defense. There are organizations that back up the rights for firearms. There are also many groups that are against firearms. Some facts about firearms and mass murders. Since 1982, about 61 mass murders were carrying out with the use of firearms in the United States. Within that about 49 for those murders are by firearms purchase legally. There are other counties were they have more firearms people. This does not mean that there are more shooting in those countries. The Second Amendment gives the right for an individual to possess a firearm. This Amendment was adopted into the Bill of Right in 1791. Since then time has changed and so should many of the laws. Having firearms to protect yourself and your family is important to most people, but there are other was to protect yourself and your family. A new study by Johns Hopkins researchers urging a tightening of gun control policies aims to inject some facts into what has become a highly polarized cultural debate while mass shootings and everyday gun violence claim thousands of lives in the USA (Devi, 2012). Conclusion If you are for or against firearms, the Second Amendment states that an individual has the right to bear arms to defend their selves and family form harm and danger. Having the proper education about firearms is important for each person who owns any type of firearms. Having a stricter background check can ensure that firearms are not sold to the wrong person. Despite all we can do if a criminal wants a firearm they could still receive one. Stricter laws about gun control can prevent some of the tragedies that have occurred in the United States. References Brandl, S. G., Stroshine, M. S. (2011, September). Buyer Characteristics and Firearm Time-to-Crime. Criminal Justice Policy Review, 22(3), 285-300. doi:10.1177/0887403410373510 Devi, S. (2012, November 3). Researchers call for reform of US gun control policies. The Lancet, 380(9853), 1545. Retrieved from http://dx.doi.org.ezproxy.apollolibrary.com/10.1016/S0140-6736(12)61865-0

Finance and Accounting in the Hospitality Industry

Finance and Accounting in the Hospitality Industry Introduction. According to the Barrows Powers (2009, pp. 3-5) hospitality industry has included hotels , restaurants and other related organisations to the food industry and it has given more emphasis on providing customer sensitive products and services in order to gain profitability and customer satisfaction. Hence, the application of finance and accounting has been done a great deal to achieve such requirements for the hospitality industry. The applications of finance in the hospitality industry has been discussed under several ways of this assignment. Further it has focused to understand the sources of funding and income generation for the business and services industries as well as understand the business in terms of the element of cost. In addition that it has given more intention to evaluate the financial statements of the selected businesses which are in the hospitality industry. Apart from that, this has emphasise the analysis of the performance of the business by using ratio analysis techniques. Finally it has focused to apply the marginal costing concept to evaluate the short term management decisions. Task 01. 01.1 Sources of funding available to business and service industries. Sources of funds are very important to decide management decisions as well as long term strategies of any organisation. As per the Sharan (2005, pp. 210-218) following funding methods should be noted. Retain Profits. Increasing the revenue and reducing the cost this can be increased in a systematic manner. Bank Loans. It is advisable to go for a loan under lower interest rate. Because if the loan interest rate is higher than the companys return on investment, then it will cause liquidity problems in the future. Bank Overdraft facility This is subject to higher interest rate and recommended only for a limited time period. Issuing share to the public Ordinary shares less cost to the organisation but more power has been given to them. But preference share has less controls over the company but subject to a higher cost to the organisation since they have to pay pre-determined dividends on time. Franchise option. This is recommended to expand the business chain with an association with medium scale merchants to promote companys products and goodwill. Hire purchase schemes This also important to manage the cash flow situations of the organisation without investing higher capital for equipments plants. Lease Schemes This also important if the company have not greater funds to invest for their assets. But this is subject to higher interest cost. Credit purchases This is important to manage the working capital position of the organisation . Since agreement with many suppliers can be obtained credit period to pay the cost of goods purchased. Debt Factoring This important to get the cash in early by giving commission chargers to the factoring company to collect their debts very quickly. Sponsorship This is ideal by collecting funds from other organisations and giving chance to promote their names. As per the Banjerjee (2010, pp. 47-58) following funding options also to be considerable. Debenture issue to investors Right issues to shareholders Business Amalgamation Mortgages Venture capital strategies to expand the operations. 01.2 Methods of generating income and contribution to business service operations. According to the Hayes Miller (2011, pp. 5-20) generating income and contribution to the hospitality industry can be identified in following way. Sales In the case of hospitality industry is concerned such as hotels, are providing rooms, foods, beverages and other supportive services in order to generate income from that. Commission. This commission income will be received from the third party supplier to the organisation. Sponsorship This will be received from other organisations to promote their names. Grants Grants are receiving from the government , any other authority. Sub letting This can be generated by sub letting the premises to external parties, such as fancy item shops , flower shops , jeweler shops, etc. Task 02. 02.1 Elements of costs, gross profit and selling prices for products services. Element of Costs According to the Davis Davis (2012, pp. 25-34 ), followings can be identified as the elements of cost in the hospitality industry. Materials Material cost is the cost component in the final product or services which incurred mainly to provide particular products and services. Eg : Linen , Cutlery, Glassware , China , Silverware, Consumables Consumables are the main cost component in the final products in the hospitality industry. This requires further processing to deliver the final product to the customers. Eg : Foods and Beverages Labour Labour cost is the cost which are incurred for the main operating functions of providing final product or services of the organisation. Eg : Salary paid to waiters, kitchen staff front office staff Overheads Overheads are costs which incurred for indirect materials , indirect labour and other indirect cost. These costs cannot be identified specifically with the final product or service. Eg : Salary of admin department, electricity, stationery Selling Price and Gross Profit Margin According to the Kotas R. (1999 , pp 99-107) pricing methods used by the hospitality industry can be identified as follows. Pricing in Tourism ( Peak / Peak off trading price ) Selling price on peak seasons prepared by adding a higher markup to the operational cost as selling price. While in peak off seasons it is adjusting by reducing mark up and offering discounts for the selling price while concerning the competition in the market. Conventional Pricing Method. ( Rate of return pricing ) Here, it is emphasised that setting separate contribution margins to the different revenue segments ( such as foods, beverages, room, other operational segments ). After that it has to select the profit maximising contribution rate. Finally, the selling price will be based on the selected profit maximising sales mix. Gross Profit will be computed by deducting cost of sales from sales. Absorption Pricing Method Here, variable cost per unit has to be computed first and after that overhead cost to be absorbed to the unit cost. Finally markup to be added to the total cost to set as the selling price in order to gain required profit. Contribution Pricing Method. ( Marginal Costing) It is required to categorise the cost as variable fixed. Then the variable cost per unit has to be computed and based on the variable cost per unit, required contribution to be decided to arrive selling price. There is no absorption of overheads and fixed cost to the unit cost of the product. The Gross profit margin will compute after deducting the variable cost of the sales. Backward Pricing Method. This is a method of adjusting the operating cost to a fixed rate. In this case local or national trade organisations has decided fixed selling price and other members have to be accepted this price . Once they need to change this rate, meet again and decide the new price. Product and Service Costing. Selling price decided by adding a predetermined percentage of service charge to the unit cost, after adding the profit mark up to the unit cost. 02.2 Methods of controlling stocks and cash in a business services environment. Stock Controls Proper stock controlling is the way to smooth functioning of daily operations working capital management in an organisation. According to the Ryan B. (2004, pp: 355-361) following inventory controls are recommended. Compute economic order quantity level and re order level of the inventory. Required to avoid the unnecessary stock purchases . Create Just in Time inventory management system. Hospitality industry, mostly dealt with the perishable goods (foods beverages). Therefore it is ideal to maintain a JIT inventory system to eliminate the wastages, losses, and inventory handling cost. Implementation of ERP software programme for the inventory management. This ensures the updated accurate information linkage within the organisation to take proper inventory related decision on time. In other hand Warren et al (2008, pp: 270 271) emphasise important two controls over inventories. Safeguarding the stock from damage and theft. By restricting the store area only to authorised staff members, and it encourages to lock the high value items in a locker while usage of a camera system and security. Reporting the stocks in the financial statements. It is required to conduct a physical stock count at the year end and take the figures into accounts, while identifying any mismatch between system physical figures. Cash Controls Holding considerable cash amount is encouraged to conduct smooth functioning of working capital management. According to the Needles and Powers ( 2011, pp: 399 403) there should be following controls over the cash. Implementation of dual control over the cash. It is important to give authorisation for two persons to verify handle the cash balances to eliminate the cash thefts or manipulations. Preparation of bank reconciliations. Required to identify the reasons for the differences in cash book figure with bank statement balance. Conduct a physical cash count in random basis. This will help to minimise the misconduct by the staff who has handled the cash. Task 03. 03.1 Final accounts analysis of Valentina Hotel Ltd. 03.1.1 Source and structure of the trial balance. Sources of the trial balance are concerned, Kotas and Conlan ( 2007, pp. 101-115) it has been categorised under three ledgers , namely general ledger, sales ledger and the purchase ledger. Purchased ledger consists the personal accounts of suppliers (Creditors). Sales ledger relates to personal accounts of customers (Debtors). While general ledger consists impersonal accounts. Such as nominal accounts and real accounts. Nominal accounts refer to income and expense accounts. While real accounts refer to the assets and equity accounts. The structure of the trial balance is concerned , Jagels (2007, pp. 20-21) it has been categorised under the following way. Current Assets Fixed Assets Contra Assets Current Liability Long Term Liability Owners Capital Contra Capital Contra Revenue Revenue Expenses Therefore the trial balance consists of accounts which having debit credit balances and which all of them are summed up at the end. The trial balance of Valentina Hotel Ltd can be summarised as follows. Current Assets Bank / Cash / Debtors Fixed Assets Contra Assets Building / Equipment / Acc. Depreciation Current Liability Creditors Long Term Liability Long term bank loan / Debentures Owners Capital Ordinary share capital / Retained Profit Contra Revenue Opening Stock Revenue Sales Expenses Salaries / Loan interest / Marketing / Energy / Communication / Rates Insurance / Purchases 03.1.2 Evaluation of final accounts 03.1.2.1 Income Statement. Income Statement of Valentina Hotel Ltd for the year ended 28th February 2010.  £ 000  £000 Sales 2, 040 Less: Cost of Sales Inventory (01/03/2009) 49 Purchases 1, 360 1,409 Less: Inventory ( 28/02/2010) (51) (1,358) Gross Profit 682 Admin Operating Expenses Business rates insurance ( 67 3) 64 Wages salary (262 + 5) 267 Depreciation ( 250 * 25%) 62.5 Communication expenses 36 Energy Cost 49 (478.5) Selling Distribution Expenses Marketing 79 (79) Finance Expenses Debenture interest (200 *6%) 12 Loan interest 4 (16) Profit Before Taxation ( PBT) 108.5 Less: Income Tax (39) Profit After Taxation (PAT) 69.5 Less: Dividend declared ( 100*0.15 ) (15) Retain profit for the period 54.5 03.1.2.1 Balance Sheet. Position Statement of Valentina Hotel Ltd as at 28th February 2010. Assets  £ 000  £ 000  £000 Non Current Assets Cost Acc. Dep. NBV Buildings 400 400 Equipments 250 112.5 137.5 650 112.5 537.5 Current Assets Inventory (28 / 02 / 2010) 51 Debtors 92 Pre -paid Insurance 3 Bank 3 Cash 1 150 Total Assets 687.5 Equity Liability Equity Reserve Stated Capital (  £1 Ordinary shares) 100 Reserves Retained Earnings ( 157 + 54.5 ) 211.5 311.5 Non Current Liabilities 6% Debentures 200 Long Term Bank Loans 60 260 Current Liability Creditors 45 Wages salary payable 5 Debenture interest payable 12 Income tax payable 39 Dividend payable 15 116 Total Equity Liabilities 687.5 03.2 Budget and variance analysis of Valentina Hotel Ltd. 03.2.1 Process and purpose of budgetary controls. According to the Needles et al (2010, pp. 966) budgetary control is the use of a comprehensive system of budgeting to aid the management in carrying out its function such as planning , coordination and controls. Purpose of Budgetary Controls. The purpose of budgetary controls can be recognised, according to the Kotas R. (1999, pp. 177-180) in following manner. Achieving business targets. Delegating responsibilities to the staff. Optimum resource utilisation. To take corrective actions. Well coordination of work. As a basis of future policy Use as a basis of performance measurement Process of Budgetary Controls According to the Needles et al (2010, pp. 966-969) budgetary control process can be identified as follows. Period of Budget. This may be one year or sometimes it can be continuous from previous time to next time. Approach of Budget. Selecting a suitable method to use a budget. Such as zero based budgeting . Implementation of Budget. Implementation should be done after preparing approving the budget for the period. Performance Measurement. Measure the actual performance with budget during the budgetary period. Identification of differences in actual with budgeted performance. By conducting a variance analysis. Take corrective action. Corrective procedures required to produce the performances which are closer to the budgeted performance. 03.2.2 Variance analysis. Computation of RM Variances Raw Material Total Variance = Standard Cost Actual Cost = ( 10,000* $ 10) $ 98, 600 = $ 1,400 F / + Raw Material Price Variance = Qty. Used ( Standard Price Actual Price ) = ( 11,700 * $ 10 ) $ 98,600 = $ 18,400 F / + Raw Material Usage Variance = Std. Price ( Standard Usage Actual Usage ) = $ 10 ( (10* 1,000) 11,700 ) = $ 17,000 (A) / Analysis of variances It has shown $ 1,400 favourable total raw material variance from the budgeted figures. It indicates that actual material cost is less than the budgeted material cost and it is in the, within the controls. Further there is a $ 18,400 favourable raw material price variance from the budgeted figures. This indicates that the actual price is less than the budgeted price. However it has $ 17,000 adverse raw material usage variance from the budgeted figures. This means, RM usage are in out of the controls. Suggestions for appropriate future management actions Take corrective actions to eliminate the over usage of RM. Setting new procedures to reduce the wastage of RM. Implement new controls to monitor the RM usages. Check whether such variance is controllable or not. If it is controllable, then corrective action to be taken. If not a revision of standards is recommended. Task 04. 04.1 Ratio analysis of Audalucia Hotel. Profitability Ratio Gross Profit Ratio of the company has been declined by 15.14% ( Appendix A) compared to the 18.33 % of this year with 21.60 % of last year. Net Profit Ratio also declined by 30.56% ( Appendix A) compared to the 3.59 % of this year with 5.17 % of last year. Apart from that Return On Capital Employed (ROCE) also decreased by 31.73% ( Appendix A) compared to the 8.24 % of this year with 12.07 % of last year. This incurred due to increase in expenses cost of sales. Liquidity Ratios Current Ratio of the company has been increased by 0. 52 times ( Appendix A) compared to the 3.68 : 1 of this year with 3.16 : 1 of last year. Quick Ratio decreased by 0. 50 times ( Appendix A) comparisons to the 2.43 : 1of this year with 2.93 : 1 of last year. This incurred due to over fund usage on closing stock. Efficiency Ratios Inventory Turnover Ratio of the company has been decreased by 36.25 times ( Appendix A) compared to the 17.37 times of this year with 53.62 times of last year. Inventory Turnover Period has been increased by 14 days ( Appendix A) compared to the 21 days of this year with 7 days of last year. Debtors Turnover Period has been decreased by 7 days ( Appendix A) compared to the 39 days of this year with 46 days of last year. Creditors Turnover Period has been decreased by 5 days ( Appendix A) compared to the 25 days of this year with 30 days of last year. This incurred due to over fund utilisation on stock, increase of debtors creditors. Investors / Financial Ratios Earnings Per Share (EPS) of the company has been decreased by  £ 0.21 ( Appendix A) compared to  £ 0.25of this year with  £ 0.46 of last year. This has incurred due to low profit earned during the period and new share issue. 04.2 Appropriate future management strategies for business and service operation. Following strategies to be taken by the management to eliminate the discrepancies identified in the ratio analysis. Reducing the selling price volume of sale should be increased to gain higher revenue. Unnecessary fund utilisation on the stock should be reduced. The JIT stock system to be implemented to minimise the stock handling cost. Take necessary steps to reduce the expenses in regularly. Negotiate with suppliers to obtain longer credit period while asking lower credit period to the customers. Follow proper cash flow management procedure within the organisation. Implement new procedures to attract the customers to the company to increase the sales while conducting discounts promotions. Non Current Asset should have used in very efficient effective manner to generate income from it. Task 05. 05.1 Categorisation of costs of Leicester Square Hotel. Fixed Cost As per the Horngren et al (2009, pp: 28-29) fixed cost is the cost which remained unchanged in total for a given period regardless of changes in volume or activity. Eg : Fixed Cost of the hotel operation  £ 1,600,000 Variable Cost According to the Drury ( 2008, pp. 32-34) variable cost is the cost which changes in direct proportion to the volume of the activity. Eg : VC of Food sales per room  £ 7 VC of Beverage sales per room  £ 2.4 Semi Variable Cost According to the Kinney Raiborn ( 2011, pp. 28-29) semi- variable cost is the cost which consists both fixed and variable components for a given activity. It remains as fixed up to a certain level and beyond that it will be variable based on the volume or activity. Eg : Variable Cost per occupied room  £ 15 VC of Minor operations departments per room  £ 1.2 05.2 Cost / Profit / Volume analysis of Leicester Square Hotel. Computation of Contribution per product / customer ( in  £ ) Description Room Foods Beverages Minor Dept. Total Selling Price 120 20 8 2 150 Variable Cost (Appendix B) (15) (7) (2.4) (1.2) (25.6) Contribution 105 13 5.6 0.8 124.4 (Per product/customer) Net Profit Computation ( in  £ ) Sales ( 150 * 100 * 365) = 5, 475,000 Less : Variable Cost (25.6 * 100 * 365) = ( 943,400 ) Contribution (124.4 *100* 365 ) = 4, 540,600 Less : Fixed Cost = ( 1,600,000 ) Net Profit = 2,940,600 Break Even Point Computation BEP ( in units ) = Fixed Cost Contribution per customer = 1,600,000 124.4 = 12,861.74 ÃŽÂ © 12, 862 ( Customers ) BEP ( in  £ ) = BEP ( in units ) * Selling Price = 12,862 * 150 = 1,929,300 Cost -Volume -Profit Relationship Value (  £ 000 ) TR Total Revenue ( £ 5,475 ) ( £5,475) Profit ( £ 2,940.6) Profit BEP BEP ( £1,929) VC ( £ 934.4) Loss FC ( £ 1,600 ) (Customers ) 0 BEP ( 12,862 ) (36,500) According to the Blocher et al (2006, pp 238-241) Cost-Volume -Profit analysis is the method of analysing how operating decision and marketing decision affects the net income based on the relationship between cost ( VC FC), volume (output level ) and selling price. The hotel is required to sell 12,862 rooms to the customers to achieve breakeven point of sales. According to the Hansen et al ( 2009, pp. 591-595) Breakeven point is the level at which revenue is equal to the total cost and the profit is zero. Since they can obtain  £ 1,929,300 revenue to cover the total cost and beyond that they can earn profit from every additional customers. If the hotel unable to achieve 12,862 customers per annum, they have to suffer with losses. The Hotel can earn contribution of  £ 124.4 from every customer and if they achieve the expected sales level of 36,500 customers , they can achieve  £ 2,940,600 profit for the period. 05.3 Justification of short term management decisions based on CPV analysis. Margin of Safety ( in units ) = Expected Customers BEP Customers = ( 365 * 100) 12,862 = 36,500 12,862 = 23,638 Margin of Safety ( in  £ ) = Margin of Safety ( in units ) * SP = 23,638 * 150 = 3,545,700 Degree of Operating Leverage = Contribution Margin Net Profit = 4,540,600 2,940,600 = 1. 54 ( low risk ) According to the Blocher et al (2006, pp 249-252) margin of safety is the amount or units of sale above the sales. In that case hotel can generate  £ 3,545,700 turnover by 23, 638 customers. It indicates that this hotel investment is worth. As per the Hansen et al ( 2009, pp. 597-598) degree of operating leverage is the ratio of contribution to the profitability. In this case, it shows a lower leverage of 1.54 since it generates lower risk to the future profitability of the hotel. Therefore it is justifiable that management has been taken an optimized and a worth decision regarding this investment. Conclusion. According to the given cases of this assignment is concerned it is clear that practical application of theories in hospitality management is really essential in order to obtain proper decisions to improve the profitability, avoid control deficiencies and smooth functioning of routine operation of the business. References. Book References Banjerjee, B. (2010), Financial policy and Management Accounting, 7 th ed. Prentice Hall Ltd, pp. 47-58. Barrows, C. W. Powers, T. (2009), Introduction to the hospitality Industry, 7 th ed. John Wiley Sons Inc., pp. 3-5. Blocher, E.J., Chen, D., Cokins, S Lin, F. (2006), Cost Management : a strategic emphasis, 3 rd ed. Tata Mc Grow Hall, pp. 238-252. Davis, C. E. Davis, E. (2012), Managerial Accounting, John Wiley Sons Inc., pp. 25-34. Drury, C. (2008), Management and Cost Accounting, 7 th ed. Cengage Learnings, pp. 32-34 Hansen, D. R., Mowen, M. M. Guan, I. (2009), Cost Management : accounting control, 6 th ed. Cengage Learnings, pp. 591-598. Hayes, D. K. Miller, A. (2011), Revenue Management for the Hospitality Industry, John Wiley Sons Inc., pp. 5-20. Horngren, C. T., Datar, S. M., Foster, G., Rajan, M. V. Ittner, C. (2009), Cost Accounting : a managerial emphasis, 13 th ed. Pearson Prentis Hall Ltd, pp. 28-29. Jagels, M. G. (2007), Hospitality Management Accounting, 9 th ed. John Wiley Sons Inc., pp. 20-21. Kinney, M. R. Raiborn, C. A. ( 2011), Cost Accounting : foundations evolutions, 9 th ed. Cengage Learnings, pp. 28-29. Kotas, R. Conlan, M. (2007), Hospitality Accounting, 5 th ed. Thomson Learning, pp. 101-115. Kotas, R. (1999), Management Accounting in Hospitality Tourism, 3 rd ed. Thomson Learning, pp. 99-180. Needles, B. E., Powers, M. Crosson, S. V. (2010), Financial and Managerial Accounting, 9 th ed. Cengage Learnings, pp. 966-969. Needles, B. E. Powers, M. (2011), Principals of Financial Accounting, 11 th ed. Cengage Learnings, pp. 399- 403. Ryan, B. (2004), Finance and Accounting for Business, Thomson One Business School, pp. 355- 391. Sharan, V. (2005), Fundamentals of Financial Management, 2 nd ed. Pearson Educations Ltd, pp. 210-218. Warren, C. S., Reeve, J. E. Duchac, J. E. (2009), Financial Management Accounting, 11 th ed. Cengage Learnings, pp. 270-271. Web References Accounting Ratio Analysis , [online], Available from: http://http://www.ratioanalysis.net [ Accessed on 25th November 2012 ]. Industry Information, [online], Available from: http://http://www.instituteofhospitality.org/info_services [ Accessed on 25th November 2012 ]. Hospitality Industry News, [online] , Available from: http://www.bha.org.uk/category/news [ Accessed on 24 th November 2012 ]. Bibliography. Brigham, E. F. Houston, J. F. (2009), Fundamentals of Financial Management, 11 th ed. Thomson One Business School, pp. 512-525. Jain, P. K. Khan, M. Y. ( 2008), Management Accounting, 4 th ed. Tata Mc Grow Hall, pp. 18-19. Maher, M. W., Stickney, C. P. Weil, R. L. (2008), Managerial Accounting : an introduction to concepts, methods and uses, 11 th ed. Cengage Learnings, pp. 138-147. OFallon, M. J. Rutherford, D. G. (2011), Hotel Management and Operations, 5 th ed. John Wiley Sons Inc., pp. 1-18. Weil, R. L. Maher, M. W. (2005), Hand Book of Cost management, 2 nd ed. John Wiley Sons Inc., pp. 539-548. Weygant, J. J., Kieeso, D. E., Kimmel, P. D. Franco, A. L. D. ( 2009), Hospitality Financial Accounting, 2 nd ed. John Wiley Sons Inc., pp. 260-280.

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