Android Security Research Paper Example | Topics and Well Written Essays - 1000 words

Android Security - Research Paper Example The authors continue by stating that in fact, ICC mediation defines the core security structure and is the article’s focus, but it improves on the assurances provided by the underlying Linux system (Enck, Ongtang and McDaniel 53). The rest of the subtopic goes deep into the security enforcement element of the Android operating system, covering the mandatory access control (MAC) among other features. The next subtopic is security refinements, with a short introduction. Under this comes a discussion of public vs. private components, implicitly open components, broadcast intent permissions, content provider permissions, service hooks, protected APIs, permission protection levels, pending intents, and URI permissions (Enck, Ongtang and McDaniel 54). The final subtopic in the article is lessons in defining policy, which covers the results (experiences) the author have had after working with the Android security policy. They state that the results showed that Android security policy starts with a relatively simple easy-to-understand MAC enforcement model, but the number and subtlety of refinements make it hard for someone to discover an application’s policy by simply looking at it (Enck, Ongtang and McDaniel 56). Some refinements push policy into the application code while others add delegation, which combines discretionary controls into the otherwise typical MAC model (Enck, Ongtang and McDaniel 56). This scenario makes mustering a firm grasp on Android's security model non-trivial.

Teaching Essays E-Learning Students Education

Teaching Essays E-Learning Students Education E-Learning Students Education Abstract: With the enormous spreading of e-learning over the last 15 years, quality of e-learning has been often criticized and tied up to poor provision. It has become important for higher education institutions to show the ability to provide high quality programmes. A variety of perspectives on what should be considered when evaluating the quality of e-learning. Some studies have addressed this topic from a more comprehensively view while other have looked at single perspective. This study aims at exploring this subject to develop a framework of critical factors necessary for the evaluation of quality in e-learning system, and to explore the relevancy and importance of the E-learning in Saudi Arabia. Accordingly, the literature of this topic was reviewed thoroughly to identify the factors that constitute the evaluation framework and 12 factors have been addressed. The empirical research was lying on a methodological quantitative approach where data was collected from learners in Sa udi Arabia based from their experience in E-learning. Introduction Nowadays, higher education is experiencing big challenges driven by many emerging trends, among which is the introduction of means of online learning. Accordingly, many universities all over the world are taking different moves to cope with the new requirements; some universities were established as purely online learning providers, other conventional universities launched new online programs, and some introduced online learning programmes to enhance some of their already existing programs. E-Learning redefines the teaching/learning processes and the overall learning environment. It change the old university system to a new set of practices by introducing significant changes in the roles of its main key players; learners, faculty members and the institution as an entity (Mendenhall, 2001). The change which e-learning brings to higher education accompanied by its vast spreading as an accepted learning delivery mode has been always questioned by its components who tie this type of learning to poor quality. Therefore, studying the different aspects of evaluating the quality of e-learning has been rising as an issue that worth researching and enhancing (Kistan, 2005; Wirth, 2005). A big range of perspectives on what factors to address when evaluating the quality of e-learning has been developed. Nevertheless; most of those studies either addressed few factors to a single aspect or dimension (Ally, 2004) or addressed multiple aspects but without looking at the e-learning institution comprehensively (Cohen and Ellis, 2004). In view of the lack of a holistic framework of factors to evaluate the quality of e-learning programs; this study aims hopefully at contributing to the body of knowledge in E-learning practice. Research objective: The main principle of this study is to evaluate the quality of e-learning through investigating the related critical factors that been identified by researchers and practitioners in this field. It also intends to study the importance of such framework in the e-learning practise in Saudi Arabia. The study aims also at understanding how the key learners and faculty members differ in perceiving the importance of such factors on impacting the quality of an e-learning program? Research Question: The research intends to answer in broad perspective the following questions as well: What are the factors which are affecting the quality of e-learning? In this question the researcher are trying to address the quality factors which affecting the success of E-learning in Saudi Arabia based on 12 factors have been address from the literature. How can we increase the e-learning practice in Saudi Arabia? The second question are to know what is the best way to increase the number of E-learning practise in Saudi Arabia and what do the learner think based on their experience. Dissertation structure: This dissertation includes six chapters in addition to its introduction. Below is a brief description of each: Chapter two; outlining the background information of the research to puts the reader into the perspective of this study. The chapter includes a discussion of the emerging trends in higher education that have pushed for the introduction of e-learning and discusses broadly the quality issue in this type of learning. Chapter three; covers the literature review of the e-learning, i.e. critical factors for evaluating the quality of e-learning programs. The chapter starts with identifying the distinctions between e-learning and traditional education, discusses in details the definition of the Quality concept in higher education generally and in e-learning in specific. Chapter four; Cover the research methodology such as the process of data collection and analysis which will be used. Chapter Five; we will be describing and analysing the data and presents the data gathered. Results of the analysis are then discussed. Chapter six; this chapter summarizes the study, lay out the conclusion and ends up with recommendations for future research. Bibliography Research Methodology: In this study the researcher are going to collect his data by quantitative method where a questionnaire will be designed based on the factors which have been discovered from the literature review and then will be sent to random group in Saudi Arabia. The Data later on will be analysis to show the result and the findings. Saudi Arabia Background: Saudi Arabia which is the birth place of Islam and home to Islam’s two holiest places in Mecca and Medina is located in the Middle East bordering the Arabian Gulf and the Red Sea. The king’s official title is the Custodian of the Two Holy Mosques. The modern Saudi State was founded in 1932. It is a large Middle Eastern nation that ranks as one of the world’s leading producers of petroleum, and exports more oil than any other nation. The government is monarchy type and the monarch is both the chief of state and head of government and administratively it is divided into 13 provinces and the constitution is governed according to Islamic Law. The country’s legal system is based on Sharia law and several secular codes have been introduced. Commercial disputes are handled by special committee. Saudi Arabia has an oil based economy with strong government controls over major economic activities. It possesses more than 20% of the world’s proven petroleum reserves. It not only ranks as the largest exporter of petroleum, but also plays a leading role in OPEC. The petroleum sector accounts for roughly 75% of budget revenues, 45% of GDP, and 90% of export earnings. It is believed that about 40% of GDP comes from the private sector and roughly 5.5 million foreign employees play an important role in the Saudi economy, particularly in the oil and service sectors. The researcher have carried this research in Saudi of same reason which we are going to describe them in details as The access: as the research is a Saudi nationality and have good access to the people in Saudi Arabia where he can collect more information and find a good respond rate than carrying a research in any other place. The Language: The research are multi language as he can speak Arabic Mother tongue and English so he will not face any problem to collect the data The Information: The researcher understating the situation in Saudi Arabia so he can do good research and will not spend too much time to understand the situation and cultural factors. The Organisation of the Education System in KSA The education system in Saudi Arabia has five divisions. They are: kindergarten for children from three to six years old, elementary (6-11), intermediate (12-14), secondary level (15-18), and university level (typically 19-24, depending on the subjects studied, and the form of higher education). The secondary stage is the final phase of general education in the Kingdom. It is a three-year period, following on from the intermediate stage. Students are admitted to this stage if they have obtained the intermediate stage certificate. Normally students follow secondary stage education between the ages of 16 and 18 years. This stage is considered the most important period in the general education ladder because students who successfully complete this stage are eligible to join any higher education institution. The administration of the education system in the Kingdom of Saudi Arabia is highly centralised. All educational policies are subject to government control and supervision by the Supreme Council of Education. Textbooks and teaching tools are uniform throughout the Kingdom. The four principal authorities responsible for education in the Kingdom of Saudi Arabia are: the Ministry of Education; the General Presidency for Girls’ Education; the Ministry of Higher Education; and the General Organisation of Technical Education and Vocational Training. Conclusion In this chapter we have gave a sample overview about the research and what are the reason to carry this research as there are a lack in understand the practice of E-learning program in Saudi Arabia and the research are trying to develop a good understanding to this n the information of other study have carried in similar field ay of the Success factors of the quality for E-learning in Saudi Arabia. Also in this chapter we have describe the dissertation structure and the research question which are going to measure what are the main factors for the success of learning Quality. Finally the Saudi Background have been analyse to give the reader the information to understand where the study have carried on and why. Chapter Two Introduction: The main objective of this chapter is to put forward the point of view of this study by laying out its background information. The chapter starts with presenting the emerging trends in higher education that have lead to the introduction of e-learning. It then continues by explaining the quality issue associated with this type of learning. The chapter also includes an overview of the background information about the e-learning in Saudi Arabia. Education An overview: According to a recent publication by the UNESCO, the education sector in general comprised of all of it’s constitutes including the higher education is experiencing new trends that exert on it new pressures and challenges (Hernes, 2003). Those trends are either classified under demography such as the continuing grow and increase of population, particularly young populations, migration between countries, increase of life expectancy, or are due to globalization where nations in general and learners in particular flow across borders without limits, allowing learners to have easy access to the best universities in the developed countries. Finally and perhaps the most important trend, is the knowledge growth accompanied by advanced information and communication technologies which have changed forever the way information is obtained, stored, used and displayed. Despite the divide between one country to another, or within the same country, more knowledge development opportunities have been created. Information technologies offer the possibility of modularization and customization of education through the use and re-use of learning objects focusing on learners, possibility of engaging learners more than ever and therefore changing the role of the faculty from a teacher to a facilitator. In response to the challenges described above, the growth of e-learning programme with its different modes in higher education is apparent and best reflected by the increasing number of e-colleges or e-universities, or the increasing number of higher education institutions that introduced e-learning programs and definitely by the growth of enrolment rate among learners. A study of e-learning in the United States in 2005, suggested that e-learning is penetrating the higher education institutions both in size and breadth and that e-learning is part of the mainstream of higher education. Figures of the study showed that sixty-five percent of schools offering graduate face-to-face courses also offer graduate courses online. Sixty-three percent of schools offering undergraduate face-to-face courses also offer undergraduate courses online. Among all schools offering face-to-face Master’s degree programs, 44% also offer Master’s programs online. Among all schools offering face-to-face Business degree programs, 43% also offer online Business programs. The same study showed an increase of around 20% of learners enrolment rate compared to the previous year (Allen and Seaman 2005). For different reasons, those statistics do not seem to be applicable to other countries. The USA is certainly the world’s largest provider of e-learning; however the market for e-learning and lifelong learning is also growing in Europe. Moreover, The Arab world, which represents 5 per cent of the worlds overall population, has entered the 21st century with a striking statistics which shows that it has only 0.5 per cent of the worlds Internet users, which obviously impacts number of its e-learning initiatives and enrolled learners in such type of learning systems (UNDP, 2002). Using Computers in Learning: These days, computers have become important educational tool kit. Many educational organizations and training centres rely on it to deliver information and learning knowledge. However, using computers in education has a long history and it has deep-rooted in the field. The idea of using computers in training first appeared during World War 2, in that the US military trained farmers to use weapons and other equipment via this systematic approach (Horton, 2000). The first real use of the computer in educational organizations was seen in the 1960s, when the University of Illinois together with the Data Corporation, developed the PLATO system. PLATO is a system which enabled the learning and understanding of complex subjects. Apple’s Macintosh and Microsoft Windows operating system have since provided a standard platform on which programmers can develop training programs (Horton, 2000) Definition of E-learning: E-Learning refers to the employment of information and communication technologies to support the development and delivery of learning in academic and professional development institutions. E-Learning is used widely with other terms such as online learning, technology-mediated learning, web-based learning, computer-based learning, etc. several definitions of e-learning has been developed reflecting the diversity in its application, used tools and associated technologies, whatever definition was used, the meaning of e-learning always contains two fundamental terms; Learning and Technology. In a way or another, all definitions of e-learning indicate the learning that takes place with the support of multimedia objects, the internet and technological applications as a delivery mode. One of the highly used definitions of e-learning as: â€Å"Education via the Internet, network or standalone computer; it refers to using electronic applications and processes to learn, where communication device have been used and content is delivered via the Internet, intranet/extranet, audio or video, TV and CD-ROM, DVD etc as appropriate (LTSN Generic Centre, 2004). A latest definition that uses the terminology of E-learning higher education has been defined by Ally (2004) as: The access of the Internet to use learning material; to interact with the content, instructor, and other learners; and to obtain support during the learning process, in order to obtain knowledge, to construct personal meaning, and to develop from the learning experience. According to Horton (2000) â€Å"E-learning is defined as instruction delivered on a computer by way of CD-ROM, DVD, Internet, or intranet with the following features: Includes content related to the learning objective. Uses instructional methods such as example and practice to help the learner. Uses media feature such as words and pictures to deliver the content and methods. Builds new skill and knowledge linked to individual learning goals or to improve organizational performance† Feature of E-learning: Eaton (2001) outlines that e-learning is characterized with the following features: Computer-mediated classrooms: faculty members and learners communicate through the computer means making face to face interaction less frequent; Separation in time between communications: communication between faculty members and learners can be also in asynchronous modes; Availability of services online: learners are not only provided by online learning experience but also with online services such as advising, registration, and library services. Distinction between e-Learning and Conventional Education: To understand the quality of e-learning requires full understanding of how this type of learning differs from the conventional style of education and the changes it brings to higher education institutions. This section presents in a broad perspective the distinctions between e-learning and traditional education which shape higher education nowadays. Such distinctions will be taken into consideration when materializing a definition for quality in e-learning, and deciding what to be taken into consideration for evaluating the quality of this type of learning. The following areas were highly repeated in the literature as key distinctions between e-learning and traditional education: Educational Changes: McLaughlin and Oliver (2000) believe however that the new technologies have positive impact on the learning environment where more choices for forms of learning are provided to faculty and learners. This includes the delivery and presentation of content in more flexible and variety of modes, the provision of interactivity, engagement, communication, feedback, communication and collaboration tools. Weller (2000) sees that those types of new choices will facilitate the quick use of courses for easier customization and individualization resulting in more satisfied learners. Change in Faculty Roles: With the growing amount of knowledge and information every day, and the availability of an huge amount of content over the internet, faculty members will not continue to be seen as the source of knowledge, instead, according to Cashion and Palmieri (2002), faculty members are expected to direct learners where to find the most relevant knowledge and provide them with tools that teach them how to learn. Different Types of Learners: Oblinger and Oblinger (2005) have referred to young learners of today as the â€Å"Net Generation† who grew with familiarity with technological products and facilities. Internet access, computer and electronic games have been a daily activity of learners lives. Learner’s todays have different expectations with respect to their learning styles; they prefer to experience things instead of reading or hearing about them, they expect immediate response to questions or actions, they appreciate interactivity and dialogue (Pashuk, 2005). Learners of today consider themselves as customers who demand to be served high quality services. They have consumers attitudes towards their academic program and any of its services (Wager, 2005). E-Learning institutions should be arranged to different types of learners, not only in their preferences and expectations but also in their level of variety. Change in Administrators Role: Administrators of an academic institution are usually referred to as staffs who are not participating in direct teaching or research work, their role is usually to assure that the institutions systems are running properly. Administrators are responsible to create, maintain and improve an environment that helps learners and faculty achieve their academic goals. Administrators of an e-learning institution can be involved in selecting, orienting and preparing qualified faculty for courses, administer and manage the technological facilities at the institution, provide different types of faculty and learners support from the technical helpdesk, library services, financial aid, etc. Administrators can also be involved in the planning, quality assurance, performance management of an activity to help the institution serve its learners better (Williams, 2003). Reliance on Infrastructure: Although e-Learning is basically about learning rather than about technology; the technological infrastructure of e-learning programs is still the critical and primary component of the education systems, e-Learning is characterized by its high independence on the validity, and reliability of its infrastructure which have the role of facilitating and providing accessibility of the learning/teaching process and its support services between faculty members and learners (Pashuk, 2005). Institutional Demands: E-Learning institutions must set up their systems, policies and procedures to deal with issues like data security from both internal and external threats as well as copyrights from the learners, faculty and the institutional perspectives. Developing a high quality online course will not only require the intellectual contribution of faculty members, it rather involves other key team members from the same institution or from partnered institutions. Copyright issues are usually linked to revenue sharing models, especially when the course developers are contracted or granted any incentives (Mendenhall, 2001). Advantages of using E-learning Methods. As we know, traditional education requires effort, time and money that lead to some difficulties in achieving the goals of learning. On the other hand, e-learning contributes to the spread of knowledge among people around the globe by easy, fast and comfortable means that helps people to attain their personal learning objectives. As a result, several educational organisations have proceeded along the e-learning approach to facilitate and improve the process of learning. In this section, several advantages of using an e-learning approach will be discussed. The author has divided the advantages into two main categories, advantages for learners, and advantages for instructors. Advantages for learners. According to Mayer (2003) he has conclude the common advantages that learners can gain from e-learning. The following list illustrates the main advantages for learners: â€Å"Learners can get the best tuition available â€Å" The extensive popularity of e-learning programme makes learning more flexible and gives freedom to learners to choose the best course which fit their needs. â€Å"Training time†. Web-based and media training are available 24 hours a day and 7 days a week which allows learners to study when they need it without any conditions or constraints. They do not need to wait for tuition sessions or specified time to attend. â€Å"Learners set the schedule†. Learners can study at their own time and they can take as many lessons as they need depending on their time and their schedule. For example, some of them may wish to study full-time while others want to study a few hours a week. â€Å"Learners get access to the instructor†. Communication with the tutor(s) through web based e-learning systems can be more helpful than the traditional classroom approach. â€Å"Training adapts the learner’s style† Many different learning styles can be integrated within an e-learning environment and the learner is able to adapt his or her style or series of styles which they prefer and in the way they feel is most efficient. â€Å"Learners get quick feedback† There is no need to wait while for the results and degree of the course, the results can be obtained immediately. â€Å"Learners treated more equally† A degree of anonymity is ensuring, therefore personal characteristics are not considered. â€Å"Saves time and money for learners† Hidden costs are eliminated in that here are no travelling fees, parking charge, etc. It is also efficient for time in that almost all the time is used on learning and no time is wasted on travelling. â€Å" Produces positive effects† Learners are constantly improving their other skills, such as computer skills, internet technologies and how they apply the skills in their jobs. Advantages for Instructors, According to Mayer (2003) the most common advantages for instructors can gain from e-learning are: â€Å"Tutors can teach anywhere† Tutors are able to teach the course from any location. All they need is connection to the internet. â€Å"Tutors travel less† Almost all the time is spent on publishing, planning, designing, producing the courses with no time wasted on travelling to attend the class. â€Å"Course can be dynamic† Tutors have the opportunity to deal with course stuff at any time and in any place such as Office, home etc. â€Å"Tutors save time† Time spent in preparing the course material such as handouts, having course paper printed are eliminated. Conclusion In this chapter we have cover a wide range on academic study to understand this subject as starting with the definition of E-learning and what do we mean by E-learning, followed by another important part which is what are the deferent between E-learning and the Conventional education. Also the researcher has included brief explanation about the history of E-Learning and the feature of E-stand its practise. Moreover, We can see based on the literature there are many advantage of E-learning for the learner for example he can study from anywhere and at any time which are the flexibility of E-learning and also there are an advantage for the instructor as he also can teach from any place and with flexible time schedule. Chapter three Introduction: In order to understand what constitutes quality of e-learning and the critical factors that should be addressed when evaluating this type of learning; an understanding of the distinctions between e-learning and traditional education need to be attained. The first section of this chapter is dedicated therefore to explore what changes has been brought to higher education by e-learning. This chapter includes a review for the literature to explore what has been recognized by the researchers and practitioners of this field as key factors that affect the quality of e-learning programs and institutions and therefore should be used to evaluate this type of learning. A list of highly rated and most repeated factors was then generated and categorized to form the basis for a comprehensive framework intended for evaluating quality of e-learning programs which will be used later in the empirical research. Quality in E-learning: Defining quality in e-learning and what should be considered when evaluating the quality of e-learning has been developed during the last 15 years. Despite the important contribution of each of those studies, a complete framework for evaluating the quality of e-learning couldnt be addressed. Developed frameworks either describe the quality of e-learning program with an importance on the classroom environment only or overlooked some important aspects such as the impact of the institute on the quality of E-learning programs (Cashion and Palmieri, 2002). E-Learning has been set by governing or accrediting bodies which have developed quality standards, principles or frameworks. Such standards however, were developed to help institutions plan for their E-learning (Cashion and Palmieri, 2002) or as a self assessment tools, so they usually address in general perspective academic standards, quality standards, standards of competence, organizational standards and service standards (Harvey, 1999). According to Vlasceanu et al (2004), the definition of quality in a higher education institution differs with the changes in: The interests and needs of a range of types of stakeholders. The institutions inputs, processes, outputs, purpose, mission and set of goals. The kind and attributes of the academic world. The historical involvement and development of higher education Revisiting the changes that e-learning brought to higher education especially to the role of its fundamental stakeholders; learners, educators and administrators, it perhaps becomes logical when we look for a definition of Quality as a concept, to consider these stakeholders first. For this reason, a growing literature in the field of e-learning tends to define Quality of e-learning programs as the degree to which principal stakeholders‟ needs and expectations are consistently satisfied, referring to the learners and educators (Kistan, 2005). Success factors Critical success factors (CSFs) are key areas of performance that are essential for the organisation to accomplish its mission (Rockart, 1979). Managers implicitly know and consider these key areas when they set goals and as they direct operational activities and tasks that are important to achieving goals. However, when these key areas of performance are made explicit, they provide a common point of reference for the entire organisation. Thus, any activity or initiative that the organisation undertakes must ensure consistently high performance in these key areas; otherwise, the organisation may not be able to achieve its goals and consequently may fail to accomplish its mission. The term â€Å"Critical Success Factor† has been adapted for many different uses. Familiarity with the term is often presented in the context of a project or an initiative. In this context, CSFs describe the underlying or guiding principles of an effort that must be regarded to ensure that it is succe ssful. The Clarity of course goals Not surprisingly, there has been consensus in the literature that in order to assure the quality of the teaching/learning process; designing a course should start with explicit outcomes that identify the expectations from learners and faculty from the very beginning. Learning outcomes which usually drive the effectiveness assessment process of courses should be also challenging and linked directly to the institution overall goals and objectives. (Mayer et al 2000) faculty members have to adjust course content by selecting appropriate learning styles to achieve course goals and learners needs. Inter

Robber Barons in America Essay -- Cornelius Vanderbilt Wealth Money Es

Robber Barons in America What is a robber baron? Webster’s New Dictionary defines it as an American capitalist of the late 19th century who became wealthy through exploitation (As of natural resources, governmental influence, or low wage scales) or a person who satisfies himself by depriving another. In America we had a lot of these kind of people. For this report I am going to tell you about the ones that I found most interesting to me. I would first like to tell you about Cornelius Vanderbilt. Cornelius Vanderbilt was born in Port Richmond on Staten Island, N. Y. in 1794. Cornelius at the age of 16 had already stepped into the busniess world and he didn’t even know it. At 16 he entered into the steamboat business when he established a freight and passenger service between Stanton Island and Manhattan. Little did Cornelius know this would be one of the key ways he would make his millions upon millions. Cornelius entered the steamer business in 1818, and bought his first steamship in 1829. Cornelius was not a laid back guy nothing was ever good enough for him. If you had and Cornelius Vanderbilt wanted it there wasn’t much you could do to keep him from getting it. This is the kind of attitude that put him on top of the world. After establishing his steamboat Vanderbilt became a very vigorous competitor, lowering his rates while also making his ships top of the line. Vanderbilt the entrepuner himself soon controlled must of the Hudson River. After awhile his f ellow competitors in the steamboat business paid him to take some of his traffic elsewhere so that he wouldn’t get all the work. By 1846 Vanderbilt was a very wealthy man and with wealth he learned cam power. He became widely know as the Commodore Vanderbilt. Vanderbilt sold his steamboats in 1862 and began buying railroad stocks. In a mere 5 years Vanderbilt used his power to uphold most of the New York Central Railroad system. Vanderbilt like in his steamboats strived to be the best in the railroads now. Vanderbilt established many railway systems during his railroad career maybe his most famous was that of the one that connected New York and Chicago in a direct rail route in 1873. At the time of Vanderbilt’s death in 1877 he was worth over 100 million dollars the most at that time. Another questionable hard workingman is that of John Davison Rockefeller. Rockefeller was born in R... ...of what we know about cars to Henry Ford. Ford died April 7, 1947, in Dearborn. Who owns the â€Å"Superstation† and the Atlanta Braves? The television king Robert Edward Turner III who was born in Cincinnati, Ohio in 1938. Turner who was educated at the Georgia Military Academy and Brown Universitey. Turner had a major set back in his life after his dad committed suicide. He inherited the family billboard-advertising business. In 1970 Turner had bought a failing television station in Atlanta, Georgia and by 1975 he had transformed it in to one of the leading stations.. He did this by showing low-cost sports and entertainment programs via satellite to cable systems throughout the country. In 1976 Turner bought the baseball team the Atlanta braves and then the next year he bought the Atlanta Hawks In 1980 Turner invented Cable News Network(CNN) the first 24 hour news station. In 1988 he launched Turner Network Television(TNT). Then in 1991 Turner married the actress Jane Fonda. Turner now at the age of 63 still owns all his companies. I would have to say that after doing this report I learned that no matter how you earn the money you just have to have it to be successful.

Enhancing quality in assessment Essay

Quality assurance refers to refers to any systematic process aimed at ensuring that services and products being developed meet the specified requirements and standards (Sale, 1990). Thorough testing by the quality assurance on products and services is important so as to give developers a chance to fix glitches before new technology prior to the products or services being unleashed to the consumers (Hernon & Altman, 1998). Appropriate quality assurance can also support firms in attaining a competitive edge in the trading ecosystem which is extremely complex. It can also help in improving customer acquisition and retention rates through helping in distributing cutting edge services to consumers more dependably and faster. Assessment refers to any process which appraises skills, understanding, knowledge and knowledge of an individual. The vital elements of assessment which requires being quality assured include the assessors, the assessment process, the assessment system, collecting the evidence and making the judgment (Oakland, 1989). Assessment principles propose that assessments should be reliable, fair, flexible and valid. Assessors carrying out the assessment should make sure that assessment decisions engage the evaluation of adequate evidence which will enable a judgment to be made regarding competence of an individual. Assessors judge the individuals against benchmarks or competency standards which are developed by the industry with an aim of assessing whether such individuals are competent. Individual needs of the customers should also be assessed in order to find out whether the products and services provided to them satisfy those needs. This assessment will help in understanding and improving those individual needs (Oakland, 1989). When individual needs are met this will increase the customer’s satisfaction, customer loyalty and also the company will be having a competitive edge over its competitors (Fox, 1993). In order for a company to be successful it should be able to meet the customer expectations. Customer expectations should be made public in organization where appropriate criteria should be introduced and also high standards should be set with an aim of meeting the individual needs of the customers. Also during the assessment there should be a systematical way of analyzing, gathering and interpreting evidence in order to find out how well the performance of the company matches the standards and expectations of the consumers (Harlen, 1994). The information gathered will be used in explaining, documenting and enhancing performance. This will help in creating an organization culture which focuses more on satisfying the individual needs of the consumers which will eventually increases the performance of the company (Garcia, 2009). Assessment is frequently subdivided into two categories namely formative assessment and summative assessment. Formative assessment possess a developmental purpose which is aimed at helping individuals in a company to work more effectively through giving them feedback in connection with their performance and also ways of maintaining or enhancing their performance. This will help the company in ensuring that the customers’ needs and expectations are achieved. On the other hand, summative assessment is used to show the extent of the individual’s success in attaining the assessment criteria used in appraising the intended performance outcomes of the company. Different customers have different needs and requirements and therefore companies should assess those needs in order to satisfy all their individual needs (Gitlow, 2005). Quality assurance process prevents hitches from occurring, detect and correct hitches that do happen, and promote higher standards of care. Assessment activity should be within a quality management system concerned with constant improvement. Two main factors which drives the demand for ensuring the quality of assessment include philosophy of quality management and the desire to follow the set requirements. Assuring assessment quality will leads to many benefits to the organization. Improving the consistency and quality of assessment will assist the assessors to have more confidence on their judgments, individuals to deem that they have been treated in a just way, and community, employers and other groups to value assessment judgment issued. A great concern on quality in assessment easily forms part of the overall approach of the organization and management of quality processes (Quality management and quality assurance standards, 1994). Quality assurance is very concerned on a systematic approach to enhancement that is aimed at responding and recognizing to the expectation and needs of all the groups of stakeholders in organizations. Stakeholders expect quality assessment and training carried out in an environment which is systematic that also assures its services and processes. Quality assurance processes the support staff which supports them in providing effective and efficient service that is focused appropriately on the needs of customers and clients. Quality assurance involves constant improvement (Vitale & Vengroski, 1993). The cyclical approach of ‘plan, do, assess, and act’ encourages the need to execute processes, assess their efficiency and act to continue with further improvement (Fox, 1993). Organizational needs should also be assessed where all departments should be assessed and also the employees. Employees should also be allowed to have self-assessment and peer reviewed assessments so as to determine their performance and help in knowing areas to improve in order to enhance their performance (Gitlow, 2005). All the groups and stakeholders which contributes to the performance of the company should be assessed and analyze them in order to come up with effective ways of enhancing the performance of the company. This will also help in increasing customer’s satisfaction since all their needs will be assessed and therefore working towards fulfilling those needs. Assessing individual, groups and organizations needs therefore it very significant towards improving the performance of the company. References Ciccone, K. R., & Lord, J. T. (1992). IQA-2: continuous performance improvement through integrated quality assessment. Chicago: American Hospital Pub.. Fox, M. J. (1993). Quality assurance management. London: Chapman & Hall. Garcia, D. (2009). Quality management. Chandni Chowk, Delhi [India: Global Media. Gitlow, H. S. (2005). Quality management (3rd ed.). Boston: McGraw-Hill/Irwin. Harlen, W. (1994). Enhancing quality in assessment. London: P. Chapman Pub.. Hernon, P., & Altman, E. (1998). Assessing service quality: satisfying the expectations of library customers. Chicago: American Library Association. Oakland, J. S. (1989). Total quality management. Oxford: Heinemann Professional Pub. ;. Quality management and quality assurance standards. (1994). Sydney: Standards Australia ;. Sale, D. N. (1990). Quality assurance. London: Macmillan. Vitale, B. A., & Vengroski, S. M. (1993). Quality assessment and improvement in long-term care: a continuous process. Philadelphia: F.A. Davis. Source document

Strategic Development of Management Accountant’s Role

Strategic Development on Management Accountant’s Role: The Impact on Costing and Budgeting Introduction The company’s existent state of affairs has alerted the demand for alteration and invention in the direction technics employed. Therefore, to assist inform future strategic determinations, a procedure of research and development has been initiated in order to reexamine current patterns and assess new techniques. This study addresses how the direction accounting ( MA ) function has changed within strategic determination doing context every bit good as how the usage of modern-day attacks to bing and budgeting can practically impact companies public presentation taking into history strategic direction. The altering function of MA within the context of strategic determination devising The direction comptrollers ( MA’s ) function has been traveling through alterations, consisting a diminution in the ‘scorekeeping’ function and, a corresponding addition in ‘business-consultancy’ functions ( Hopper and Scapens et al. , 2007 ) . It shows a alteration from a function as inactive manufacturers of fiscal information, to a more proactive function including active engagement in determination devising and a focal point on a broader set of information than merely entirely fiscal. Therefore, the MA’s function is altering from an administrative degree to the strategic one, i.e. from â€Å"bean counters† to â€Å"business partners† ( Paulsson, 2012 ) . Other faculty members support the altering function of MA, such as Burns and Baldvinsdottir ( 2007 ) who mention globalisation, displacements in engineering, accounting dirts, and corporate tendencies ; while Pierce and O’Dea ( 2003 ) supply a list of factors that inclu de, the grade of decentalisation of the accounting map, development of describing systems, corporate civilization, and debut of new MA tools. However, it is argued that MA’s function had expanded instead than changed ( Burns and Baldvinsdottir, 2005 ) . In fact, it is of import to retrieve the nucleus values of traditional accounting have ne'er truly disappeared ( Baldvinsdottir et al. , 2009 ) . The addition in competition and the outgrowth of more client focused markets have besides driven a alteration in MA function ( Cooper and Dart, 2009 ) . As a consequence, a downswing in gross revenues and an addition in costs could be partly due to non accommodating to those alterations fast plenty. A determination based on traditional accomplishments would non help directors in doing better strategic determinations and accordingly non viing with rivals who seem to hold developed their function. The fact that traditional MA accomplishments have merged with new 1s will add the concerns strategic success in the fast moving concern epoch ( Jarvenpaa, 2007 ) . The handiness of user friendly and analytical package has freed up infinite for the MA’s to execute more sophisticated undertakings such as strategic determination devising and develop the necessary ‘hard skills’ needed, which means going an analyst and concern spouse compared to a simple figure cruncher ( Pauls son, 2012 ) . With MA heading towards a ‘business partner’ type function ( Vaivio, 2006 ) , it has become common for direction comptrollers to be involved in countries such as strategic determination devising ( Sunarni, 2013 ) . Similarly, it is thought that by germinating the traditional function of merely supplying internal information to unifying this with external information, direction comptrollers can help directors more efficaciously when doing a strategic determination for the company ( Kidane, 2012 ) . Once a strategic determination has been made, a specific direction tool can be used to help in doing the tactical determination. In order to heighten the future economic value of the company ( Kaplan and Norton, 1996 ) the balanced scorecard ( BSC ) attack should be used, as it measures public presentation through strategic aims, which so drives betterment in merchandises and market development ( Kaplan and Norton, 1993 ) . It besides will let the company to utilize peculiar scheme to steer determinations at all degrees through communicating, and it can be used to accomplish single and company marks ( Kaplan and Norton, 1996 ) . The practical impact of modern-day attacks to bing and budgeting As a response to the challenges over environmental and internal procedure alterations within MA function, new techniques and constructs have been adopted. Those have helped MA’s to bring forth more elaborate and accurate methods, so that misdirecting signals associated with traditional methods were avoided ( Cooper and Dart, 2009 ) . However, a job associated with the debut of new attacks is that they are significantly more dearly-won to implement and run compared to traditional attacks as staff utilizing them will necessitate advanced preparation and new package will be required ; therefore, being avoided by little administrations ( Hansen et al. , 2009 ) . Although there are high costs associated with these attacks many houses have adopted these new attacks, proposing that the benefits overweigh the operating costs ( Hansen et al. , 2009 ) . An illustration of a modern-day budgeting attack would be Zero-based budgeting ( ZBB ) , which was introduced to get the better of restrictions of incremental budgeting ( Drury, 2012 ) . ZBB allows companies to prioritise and choose plans and degrees of attempt which best meet its aims ; ensuing in an intensive direction engagement in the budgeting procedure, coercing them to research options in budgetary determinations doing ( Dean and Cowen, 1979 ) . In fact, ZBB can advance efficiency as directors need to warrant their undertakings, promoting them to seek for the most efficient every bit good as cost-efficient solutions ( Rasmussen, 2003 ) . It is besides found to restrict the growing of disbursals in the company, unlike those who use traditional attacks, and to arouse the engagement of more line directors in the budget procedure ( Dean and Cowen, 1979 ) . Similarly, the company would profit by following throughput accounting as it is a step of public presentation ( Gregory et al. , 1995 ) and is a time-based costing technique which applies the theory of restraints ( Drury, 2012 ) . It would maximize the company’s ends as the technique focuses on the companies restraints ( Dean and Sharfman, 1996 ) by hiking net incomes sustainably and run intoing the company’s strategic aims ( Gregory et al. , 1995 ) . It encourages determination devising to be communicated on an organizational footing advancing a positive alteration within the administrations civilization. Although the company, by utilizing this technique, can accomplish short term net income maximization ( Dean and Sharfman, 1996 ) with a ‘short term determination horizon’ , it would non profit in the long term because long term net incomes are non sustained ( Robinson, 1990 ) . Activity based costing ( ABC ) was developed in order to battle the restrictions that the traditional technique of soaking up bing carried. This new technique will help the company in bettering strategic determination procedure by bring forthing elaborate and accurate information as it uses a greater figure of cost Centres and different types of cost drivers ; guaranting that misdirecting signals associated with traditional costing methods are avoided ( Drury, 2012 ) .Impacting the firm’s profitableness as it eliminates costs and losingss linked to unprofitable merchandises, services and clients that fail to heighten the worthiness of the house ( Drury, 2012 ) .According to Kennedy and Afflek-Graves ( 2001 ) , it provides a good footing for future hard currency flow projections, which in bend aid houses to take investings in value-added activities and increase stockholders value. Harmonizing to Chea ( 2011 ) , ABC recognises the relationships each driver has with a merchandise or activity ; therefore, bettering merchandise cost truth. This gives the direction of an administration a clear image on chances to cut down costs ( Kaplan and Norton, 2001 ) . ABC has been shown to better firms’ public presentation in market and accounting related steps as it gives directors a better apprehension of cost/resource direction ( Lambert and Sponen, 2011 ) . A survey conducted on UK houses found that the houses utilizing ABC had shown to surpass matched non-ABC houses by 27 % and that ABC adds value to houses through better cost controls and plus use ( Kennedy and Afflek-Graves, 2001 ) . It provides the company with critical information about which services make demands on which duty Centres and functional sections, assisting to place which services add value to the company ( Jabbour, 2009 ) . However, it has been reported that ABC still does incorporate major subje ctive allotments which restricts the truth of it cost information ( Cooper and Kaplan, 1992 ) . Kennedy and Afflek-Graves stated that â€Å"the end of ABC is to increase net incomes, non to obtain more accurate costs† ( 2001 ) . The development of ABB has shown to be an betterment from traditional methods by puting more realistic budgets and besides, improved designation of resource demands. It has besides helped to increase the accent and truth of budget end products ( Huynh et al. , 2003 ) . ABB has shown to be more effectual in pull offing costs as it presents a model which allows a company to calculate out the sum of resources that are required to accomplish the budgeted degree of activity ( Huynh et al. , 2013 ) . This allows them to do appropriate accommodations during the budget scene stage ( Drury, 2012 ) .This will assist the company make up one's mind what activities should be undertaken in order to run into budgeted production and gross revenues volume. ABB provides critical information in greater item which will assist steer direction comptrollers make right determinations on how much resources should be allocated to each activity, i.e. a more precise manner to project future costs ( Atkinson et al. , 2008 ) . Once this method has been adopted the company will be able to interpret its vision into scheme with determinable marks in order to make value, which includes disbursals, net income borders and productiveness addition, every bit good as cost of capital decreases ( Huynh et al. , 2013 ) . Therefore, it can be used for companies’ efficiency and effectiveness rating. However, it merely accentuate cost management’ control and be aftering intent ( Blocher et al. , 2005 ) . When a company uses ABC and ABB at the same time it normally develops an activity based operational method i.e. activity based direction ( ABM ) , which consequences on an homogenous working environment ; therefore, easing communicating and helping as an effectual theoretical account for strategic decision-making ( Huynh et al. , 2013 ) . By implementing ABM the company is utilizing a strategic cost direction system looking at cost and procedure dimensions for cost decrease ( Blocher et al. , 2005 ) . The use of ABM additions company’s profitableness and fight every bit good as improves operational control because it distinguish value-added from non-value added costs by analyzing managers’ undertaken actions on an activity based base ( Huynh et al. , 2013 ) . Decision Having exposed MA’s to new countries, specifically in the country of concern direction, is doing their function more proactive when it comes to determination devising. Therefore, words like concern and spouse are cardinal as directors and MA’s are going bonded together to do a stronger squad and heighten strategic determination devising. Strategic direction is an of import country which should be developed within this fabrication company ; therefore, BSC should be implemented as it would give the company a strategic acquisition capacity, through roll uping feedback and proving the company’s scheme before doing determinations. It is clear that the debut of modern-day attacks to bing and budgeting have significantly impacted organisations operations, particularly on the function of MA’s within context of strategic determination devising. If the company stop up by utilizing ABC system for product’ costing, it should besides build an activity based budgeting and direction for efficiency intent, as a strategic determination. Therefore, the acceptance of an activity based direction line would give directors a clear position of the companies’ consequences taking directors to run control and do strategic determinations. Contemplation This whole group work was a challenge. Everything started when we are non in our original assigned groups and we end up together after a strategic move by coachs to apportion pupils by attending. We started working under force per unit area ; we were two hebdomads behind other groups and have non worked together antecedently made it even more hard as we did non cognize how to move with each other. When get downing we agreed to work in every point increasingly together, which was decidedly non a reasonable determination as we were already late. All that issues were originating because we wanted to b democratic and allow everyone hold equal authorization in the group, which was taking to inefficiency in organisational degree, task assignment degree and deadline conformity degree. We finally noticed that, ensuing on one of the member self-entitled herself as the leader and started delegating undertakings and making deadlines. We managed to complete the work but it would be better if we had worked determined place from the started. We have learned that leading is a cardinal point for teamwork. Mentions Atkinson, A. , Kaplan, R. , Matsumura, E. and Young ( 2008 )Management AccountingPeking: Tsinghua University Press. Baldvinsdottir, G. , Burns, J. , Norreklit, k. and Scapens, R. ( 2009 ) The direction accountant’s function,Fiscal Management( July/August ) . pp. 34–35. Blocher, E. , Chen, K. , Cokins, G. and Lin, T. ( 2005 )Cost Management: A Strategic Emphasis. 3rdEd. McGraw-Hill. New York. Nathan birnbaums, J. and Baldvinsdottir, G. ( 2005 ) An institutional position of accountant’s new functions: the interplay, of contradictions and practice.The European Accounting Review. 14, ( 4 ) . pp. 725–58. Nathan birnbaums, J. and Baldvinsdottir, G. 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