Facing the Giants Reaction Paper Essay

The secret of the teams success is their trustingness to God. Their coach and the team itself seems to be swearless and almost to give up, only their coach make a stand and seek God, His revelations and His sovereignty in their situation. Our events team almost has the same situation. We seem to be hopeless in mounting our own event because we are running out of clock and we still dont have an approved title. The good function is, our professor gave us last chance and our event manager gather all of us to discuss and vote for our titles proposal. Finally, we were able to hit the go after and get an approval because of our teamwork and perseverance even if there is no hope. This is a very good movie to watch for families and for people who are losing hope in their own situations. I realized that in breeding, there is null we cant accomplish with faith. We have our own giants, only if we cannot show them without God in our side. The movie shows that it is also important that our lives should be command by the Word of the Lord because His Words can renew our mindsets and hard drink and His Word can light up our journey in this world. I also learned that, wherever God puts me, I mustiness do my best not for myself, not for anybody else, but for His name to be glorified. My life must be a great testimony that will press and will encourage others. Giving up is never an option. If we feel resembling quitting, we must ask ourselves why we started. In everything we will do we must give our best and all that we have, all for our Lord. This movie gives its watchers something to treasure a lifetime. It will move every heart. I was teary eyed in the part where the son was saying sorry to his father after realizing that he really needs to respect his father. It is a good example to keep company because nowadays, teenagers dont have this respect for their parents. Movies nowadays will take leave us stunned or give us some laughters but this movie gave us les sons that we can really apply to our families and career life.

Student Brawl

rajab1377 Exactly your point Ind cardinalsia is the biggest Muslim country in the world with to a greater extent(prenominal) than 650,000 mosques (registered) and perhaps millions more of unregistered ones (including madrasah, pesantren etc). We even have Minister of Religious (Islamic) Affairs whose salary is paid by hard-working tax payers from ALL RELIGIONS If you be quiet suppose the reason of these check brawls was because Indonesia is abstracted religious knowledge or institutions etc, thats BS crap How many more mosques do we need? 50 millions, one for each Indonesian? And if you think because Indonesia doesnt properly follow Islamic legalitys, go to Aceh and see it for yourself all the serviceman rights violations by Syariah Police, aside of intense drugs and human traficking In fact Aceh was recently surveyed as the no. 2 almost corrupt province (behind capital of Indonesia *gasp ). Talking about hypocrisy Seriously dude, wake up from your (edit) ignorance and work with us as leave of solution, stop being part of the problem rajab1377 13pm Oct 3, 2012 Salaam Alaykum, It seems surprising to hear such(prenominal) terrible discussion of killing among school children, its very rare that school children can go upto killing, even in college it is very rare that there is killing & it is more surprising that Indonesia which has more than 90% Muslim population. The children who can kill at this teenage age can do more bigger execration when he/she will grow old. Its a shameful act & killers parents must curse themselves for upbringing a killer. Shame on them.This happens due to neediness of religious knowledge no proper following Islamic laws, the law of Allah mighty Glorious, Lord of the Worlds which leads you to live a beautiful life in Dunya will open you salvation in Akhirat. Also note that dont differentiate yourself with west in killing or any other crime, its a shameful act & everyone must be shamed for this act, compare yourself with the right-hand(a) of other countries & learn from them good & not bad. Wassalaam. KampungHighlander 403am Sep 26, 2012 The crush solution I think is to merge them into one school. No, much erupt to just close both schools permanently. ProudAthe 813pm Sep 25, 2012 As an alum of one of the aforementioned high schools, I am very ashamed and aghast of what just happened. I think even now, the majority of the students still think that students brawl is a sacred tradition that needs to be preserved. Anyone whos against it is labelled coward. Hopefully noone sees this as an accomplishment DasMonk 443pm Sep 25, 2012 Username In fact Indonesian kids also fight with guns and knives and bamboo spears using your proclaim logical system why bring the West up?It seems evey time some amour happens we enter the it happens elsewhere so why care route As for school kids connector the FPI in fact they are more liekly to join the unpeaceful gangs that incline throughout Jakarta than the FPI T he FPI seems to draw its thugs from Islamic schools or no schools principal(prenominal) measures to prevent School Violence I am sure most of you would have heard of theColumbineHigh schooltragedy where dickens students went out on a shooting rampage and killed nearly 13 people in the class 1999.If you have not heard of that thence you would have heard of the shootout in Virginia Tech in the year 2007 at least. These are some of the examples of instances of violence in school. Who knows? The same thing could happen to the school in which your child is studying as puff up. So it is very outstanding that you need to know about the measures to be developn in order to prevent school violence. One of the most important causes for children to develop fight inside a school is because of their attitude.If the attitude of the children is rather rough or arrogant then he can tweak up a fight quite easily and at his own will. So it is very important for a child to have a good and prop er attitude in order to avoid school violence. But if this is to happen then it is the duty of the parents to take care of it. They should give their child proper love, care, affection and a quality home line in order to develop a proper attitude. In most cases the children become arrogant because of a stressed out home atmosphere.Just believe a case where you fight with your husband/wife in seem of your child. Though you may feel that the child is too young to take it very seriously, it does have some sort of impact on the young minds. They too tend to take your path. They will become arrogant as well simply because of the reason that parents have an arrogant attitude. So parents should pick up these little things and act in a wise manner to return your child with a proper home atmosphere so that he grows out to be a good mannered child.Teachers have their roles in preventing school violence as well. They should be responsible enough to scene after each and every child in the class and fancy their needs as well. The teacher should be specific and fair in their dealings as well. They should not be biased in their actions because this is one of the prime reasons for a child to develop hatred and jealousy. Also a teacher should take necessary steps in order to take care that there are rivalries among students which could possibly end up in a brawl. This is because brawls never end in a brawl at all.They will have a continual effect and these brawls can very well lead to the children ending up committing violence of one form or the other. The school authorities will have to make sure that the children does not possess any kind of weapons like knives or guns. They should keep a constant vigil on the students in order to avoid violent activities in schools. There is only final word that is sufficient to carry off school violence and that is responsibility. If each and every individual construe their responsibility very clearly then there is no such proble m of school violence

Information Security Classification Essay

Information Security is simply the process of keeping selective culture effective cherishing its availability, integrity, and privacy (Demopoulos). With the advent of calculators, knowledge has increasingly become computer stored. Marketing, sales, finance, production, veridicals, etc are various types of assets which are computer stored selective teaching. A large infirmary is an institution which provides health care to long-sufferings. They are staffed by doctors, nurses, and attendants. Like all large governance, a infirmary excessively has huge amounts of randomness and culture to store.Hospitals concur increasingly become automated with computerized dusts designed to meet its discipline needs. According to the Washtenaw Community College website, the following types of breeding are stored in a Hospital tolerant information Clinical laboratory, radiology, and patient monitoring Patient census and billing Staffing and scheduling Outcomes assessment and q uality control pharmacy ordering, prescription handling, and pharmacopoeia information Decision support pay and accounting Supplies, inventory, maintenance, and orders perplexityViruses, worms and malproduct are the most usual panics to information security. In computers, a computer virus is a program or programming code that replicates by world copied or initiating its copying to an otherwise program, computer boot celestial sphere or document (Harris, 2006). Floppy disks, USB drives, Internet, email are the most common ways a virus turn outs from one computer to another. computing device viruses have the potential to damage data, delete files or crash the hard disk. me actually viruses contain bugs which can cause system and operating system crashes. Computer worms are malicious software applications designed to spread via computer communicates (Mitchell).They to a fault represent a serious threat to information security. Email attachments or files opened from email s that have execu confuse files attached are the way worms spread. A Trojan is a network software application designed to outride hidden on an installed computer. Software designed to monitor a individuals computer activity surreptitiously and which transmits that information over the lucre is known as spy ware (Healan, 2005). Spy ware monitors information using the machine on which it is installed. The information is transmitted to the comp some(prenominal) for advertizement purposes or sold to third party clients.Identity theft and data breaches are two of the biggest problems facing Information security managers. Hackers steal mixer Security numbers, credit card data, bank account numbers and other data to fund their operations. There are other potential threats to the hospital information like power outages, incompetent employees, equipment failure, saboteurs, natural disasters, etc. A large hospital requires an information classification policy to retard that information is used in appropriate and proper manner. The use of the information should be consistent with the hospitals policies, guidelines and procedures.It should be in harmony with any state or federal laws. The hospitals information should be classified as follows 1. Restricted 2. orphic 3. Public Restricted information is that which can adversely affect the hospital, doctors, nurses, staff members and patients. Its use is restricted to the employees of the hospital only. Finance and accounting, supplies, inventory, maintenance, and orders management are restricted information which comes in this category. Confidential information embroils data on patients which must(prenominal) be protected at a high level.Patient information, clinical laboratory, radiology, and patient monitoring are some of the information which comes in this category. It can also include information whose manifestation can cause embarrassment or neediness of paper (Taylor, 2004). Public information includes dat a which provides general information about the hospital, its services, facilities and expertise to the public. Security at this level is minimal. This type of information requires no particular(prenominal) protection or rules for use and may be freely disseminated without potential harm (University of Newcastle, 2007).Information Classification Threat Justification Patient information Confidential Disclosure or removal Any disclosure or removal can cause serious consequences to the patient Clinical laboratory, radiology, and patient monitoring Confidential Disclosure or removal Any disclosure or removal can cause serious consequences to the patient Finance and accounting, supplies, inventory, maintenance, and orders management Restricted Loss or destruction Any loss or destruction of this information could be very dangerous for the organization General information about the hospital, its services, facilities and expertise Public Low threat Low threat since the information is publi c. It would affect public relations however. look for Information Confidential Disclosure or removal This is confidential material since its exposure would cause serious consequences for the hospital Figure Classification table Information is an asset for the hospital. The above information classification policy defines welcome use of information. They are based according to the sensitivity of the information.According to the political sympathies of Alberta information security guideline, there are four criteria are the tush for deciding the security and inlet requirements for information assets. These criteria are Integrity information is current, complete and only authorized and accurate changes are made to information Availability authorized users have access to and can use the information when required Confidentiality information is only accessed by authorized individuals, entities or processes and encourage intellectual property is protected, as needed.Information security must adequately offer protection through out the life span of the information. Depending on the security classification, information assets will need different types of storage procedures to ensure that the confidentiality, integrity, accessibility, and value of the information are protected. The hospital director must be responsible for the classification, reclassification and declassification of the hospitals information. The information security policy must be updated on a regular basis and published as appropriate.Appropriate training must be provided to data owners, data custodians, network and system executives, and users. The information security policy must also include a virus prevention policy, intrusion detection policy and access control policy. A virus prevention policy would include the foundation of a licensed anti virus software on workstations and servers. The headers of emails would also be scanned by the anti virus software to prevent the spread of malicious pro grams like viruses. Intrusion detection systems must be installed on workstations and servers with critical, restricted and confidential data.There must be a each week review of logs to monitor the number of login attempts made by users. Server, firewall, and critical system logs should be reviewed frequently. Where possible, automated review should be enabled and alerts should be transmitted to the administrator when a serious security intrusion is detected. Access to the network and servers and systems should be achieved by individual and unique logins, and should require authentication. Authentication includes the use of passwords, offend cards, biometrics, or other recognized forms of authentication.This policy is the access control policy. It prevents unauthorized access to critical data. A large hospital like any organization today uses computers to store its information. The classification of its data is a very important goal to protect it from threats like viruses, Trojan s, worms, spy ware, ad ware and hackers. Natural disasters and incompetent employees are another type of threats to the hospitals data. A proper information security policy can protect the organizations critical data from any external or internal threat.BibliographyAllen, Julia H. (2001). The CERT Guide to System and earnings Security Practices. Boston, MA Addison-Wesley. 0-201-73723-X. Krutz, Ronald L. Russell dean Vines (2003). The CISSP Prep Guide, Gold Edition, Indianapolis, IN Wiley. 0-471-26802-X. Layton, Timothy P. (2007). Information Security Design, Implementation, Measurement, and Compliance. Boca Raton, FL Auerbach publications. 978-0-8493-7087-8. McNab, Chris (2004). Network Security Assessment. Sebastopol, CA OReilly. 0-596-00611-X. Peltier, Thomas R. (2001). Information Security gamble Analysis. Boca Raton, FL Auerbach publications. 0-8493-0880-1.

Wal-Mart Entry Into India and Its Effect on Indian Retail Environment

drawrect Introduction Wal- food grocery store is the worlds largest corporation and it is one among the biggest private employer of America. Wal- Mart sell blood line was established in the year 1962 by Sam Walton Wal-Mart besides has doing international operation in United Kingdom, Mexico, Canada and some countries throughout the world. In 1970, a Wal-Mart has listed in New York stock exchange. The first Sam rescript membership warehouse opened in 1983. Wal-Mart has different types super stores, super markets, and Wal-Mart discount stores. In the year, 2009 the sale of Wal-Mart employs is $401 billion. The Wal-Mart is world first retail store in the world. www. walmartstores. com) Effects of the Wal-Mart Entry Negative effect on the Indian small scale industry Since many of the small scale subdivision stores in India are the major contributors to the Indian economy, the entry of Wal- Mart into Indian market creates a lot of negative effect on the Indian small scale industry. This may lead to loose the production line to many of the middle and small scale people. Local traders Local traders from the major of the cities were contradictory the entry of retail giant Wal-Mart especially in Delhi because it entrust chance on the local traders or business man and also for small retail shop.They defecate the issue of domestic traders will be totally neglected. miserable price products Wal- Mart in order to capture the Indian market is trying to introduce low price strategy on their products which inturn venture the other local businesses. Local traders later also should implement this determine strategy which may affect their profit margin. But in bring around the consumers may benefit a lot from this. Creates excess competition due(p) to the entry of Wal Mart into the Indian market the competition may add between local retailing businesses like Pantaloon, Reliance etc. e can see a tough competition between these business units in future . Suppliers benefit Conclusion From the synopsis there is advantages and disadvantages for Wal-Mart to enter in the Indian retailing system. From the arrival of the Wal-Mart to India FDI will be increased in India and most of the retail stores will have the subsidiaries in many of the places to increase the availability of the customers. Most of the foreign retail outlets is already survive our country. So Wal-Mart can also survive in India if it sets a good strategy for shine and also should be practiced for the customers and suppliers in the country. Bibliography

Ielts Preparation Essay

Onam is maven of the greatest festivals of INDIA. It is discoverd with Joy and enthusiasm all over the landed e postulate by all communities. It is celebrated in the beginning of September. It is a celebration of 10 days. The Legend of ONAM is, It is celebrated to welcome the King Mahabali, whose spirit is state to visit India at the time on ONAM. The story goes that, the beautiful state of Kerala was once ruled by a Demon King , Mahabali.The poove was greatly respected in his kingdom and was considered to be wise, judicious and extreamly generous. It is verbalize that Kerala witnessed its golden era in the reign of King Mahabali. Everybody was happy in his kingdom and there was no discrimination on the basis of company or class. Rich and poor were equally treated. there was neither wickedness nor corruption. People did not even lock their doors, as there were no thieves in the kingdom, there was no poverty sorrow during his reign and everybody was Happy. expression at his fa me and growing popularity, Gods became jealousy on him, and send him to an unknown world(nether world), Since Mahabali is o attached to the people of India, before send him to the nether world, the God gave him a boon to visit India once in a Year. During his visit India celebrate as ONAM. During the 10 days festival, The government declargond as a Public holidays for School and colleges. During the festival all the families gather together and celebrate. There are various sports loke Snake Boat rice, Elephant race, tug of war etc are celebrated. People bun w dresses, and it is festival of unity and happiness.

Analyzing Financial Statements

Analyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of genus genus Phoenix Analyzing Financial Statements XYZ Corpoproportionn Years 2003/2004/2002 (Respectively Listed One Page after A nonher) 2003 on-line(prenominal) dimension on-going proportionality = flowing As rounds $82,058. 00 0. 87 true Liabilities $93,975. 00 semipermanent Solvency Ratio semipermanent Solvency Rate = heart As influences $359,863. 00 1. 39 intact Liabilities $259,979. 00 character Ratio sh atomic image 18 Ratio= Largest taxation Source $632,889. 00 0. 51 sum of m nonp atomic human action 18ily grosss $1,244,261. 00 curriculums and Expense Ratio curriculums/Expense Ratio= radical Program Expenses $865,692 0. 66 integral Expenses $1,316,681. 00 oecumenical and focus and Expe nse Ratio entire prevalent and focussing Expenses $ 450,989 0. 4 occur Expenses $1,316,681. 00 tax r as yetue and Expense Ratio tax income/Expense proportion= do R stillues $1,244,261. 00 0. 95 append Expenses $1,316,681. 00 memory aerodynamic lift/Expense Ratio full(a) gunstock- acme Expenses $79,888. 00 . 06 (Note on this Page)Total Expenses $1,316,681. 00 (Please none), there is no stratum for descent raising disbursements, so I took the name in the different column. 2004 topical Ratio ongoing Ratio = Current Assets $302,902. 00 0. 90 Current Liabilities $337,033. 00 long Solvency Ratio long-term Solvency Rate = Total Assets $699,004. 00 2. 06 Total Liabilities $338,937. 00 Contri howeverion Ratio sh ar Ratio= Largest tax Source $1,078,837. 00 0. 51 Total taxs $2,19 1,243. 00 Programs and Expense Ratio Programs/Expense Ratio= Total Program Expenses $1,410,312. 00 0. 66 Total Expenses $1,972,131. 00 ordinary and Management and Expense Ratio Total world-wide and Management Expenses $ 561,818. 00 . 29 Total Expenses $1,972,131. 00 tax and Expense Ratio R signalizeue/Expense proportion= Total r thus farues $2,191,243. 00 1. 11 Total Expenses $1,972,131. 0 Fund Raising/Expense Ratio Total Fund-Raising Expenses $115,999. 00 . 06 Total Expense $1,972,131. 00 2002 Current Ratio Current Ratio = Current Assets $104,296. 00 0. 75 Current Liabilities $139,017. 00 Long-Term Solvency Ratio Long-Term Solvency Rate = Total Assets $391,270. 00 1. 26 Total Liabilities $310,246. 0 character Ratio Contri thation Ra tio= Largest Revenue Source $617,169. 00 0. 53 Total Revenues $1,165,065. 00 Programs and Expense Ratio Programs/Expense Ratio= Total Program Expenses $ 716,105. 20 0. 6 Total Expenses $1,185,008. 00 General and Management and Expense Ratio Total General and Management Expenses $ 468,903. 0 0. 4 Total Expenses $1,185,008. 00 Revenue and Expense Ratio Revenue/Expense balance= Total Revenues $1,165,065. 00 0. 98 Total Expenses $1,185,008. 00 Fundraising /Expense Ratio Total Fundraising Expense $117,903. 00 0. 1 Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is certainly historic for nerves to k instanter how easily they argon doing financi eachy when most efforts ar world do to exercise clients.It is easy to forget that pouring cash into a problem bequeath not fix it unless revenue flows continue or argon change magnitude and outlays argon controlled. Some of the easiest computations passel be do with information retrieved from commensurateness sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, broadcasts and expense ratio, general and trouble expense ratio, pargonntage-raising and expense ratio, and revenue and expense ratio slew provide a picture of where a company stands at present comp ard to where it was in past course of studys and what may occupy to be make in the approaching.The current ratio exhibits a picture of the liquidity of an authorization the amount of cash and other assets which rat be easily accessed for exercise to present expenses. The current ratio is expected to be over 1. 0 if it is less, the performance may have problems meeting its obligations. In this scenario, each yr the ratio has shown that XYZ is getting closer to 1. 0 2002 reflected . 75, charm by 2004 it has increase to . 90. This means that cartridge clip it still may make it unenviable to contribute obligations, the seat has gotten much better.The take aim of the long-term solvency ratio is to provide keenness on how healthful an spot solelyow for be able to return their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the fleck the better if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a phase of 1. 26 was acceptable, but in 2004 it has risen to 2. 06 this is a near(a) figure and shows that the arranging is up(p) in its financial planning and will to a greater extent than likely delay viable.The contribution ratio is practice sessiond to show to what extent an fashion is myrmecophilous upon their master(prenominal) funding source. It is best for an organization to have their revenues spread by many sources rather than becoming myrmecophil ous on only integrity or two which may or may not fund them in the proximo. If the figure work out is above . 5, the agency is overly low-level on one source of revenue. XYZ Corporation of necessity to look for much sources of funding. Their contribution ratio is . 53 for 2002 and has waited stable in 2003 and 2004 at . 51. art object their dependence has dropped a little bit, they ar still working in the danger zone.The broadcasts and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is devising or not devising the grade as far as how much of programs expenses be in comparison to overall expenses. It is expected that this ratio be a nominal of . 60. In 2002, XYZ Corporation produced a ratio of . 60 in 2003 and 2004, this tally brocaded to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and p recaution xpense ratio identified how much gold is exhausted on administration of the agency in comparison to the kernel expenses. If the careful figure is greater than . 35, the organization should begin to cut the costs cerebrate to administration. XYZ Corporation has consistently brought their administrative costs reducehearted. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable then in 2004 a figure of . 29 which is well within acceptable range. The fund-raising expense ratio fundamentally tells how much money is universe played out cogitate to the complete expenses in order to raise revenues to be used by the agency.A ratio of over . 15 is a sign that more than than than money is being played out than necessary to raise the pecuniary resource take oned by the agency this means that less female genital organ be worn out(p) for essential run. In 2002, XYZ Corporations ratio was . 1, which is within acceptable limits in 2003 and 2004, th ey overturn their amount still farther to . 60. bandage this rate is actually(prenominal) smashing, it is beta to be aware that cutting this ratio too close may actually limit the revenues of the agency some money needfully to be spent to identify and court some funding sources or those likely revenues may be lost.The revenue expense ratio is a very important figure in go outing where an organization stands. This ratio informs the contributor whether the agency is making money, losing money, or breaking even. It progress tos a starting maculation for making finales nearly whether a program should continue, if it should be re- appreciated, or if it should be discontinued. The financial steering team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is skillful below acceptable. Through hard work it appear s that they have elevated this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards acceptable levels and if history predicts future behavior, they will continue to grow and be able to provide function for their clients without fear of insolvency.They do need to work on getting more earmarkors instead of having one study(ip) source of revenue, but even straight they have change magnitude to two major sponsors. This in itself is a major accomplishment. XYZ Corporation obdurate cost, inconstant woos, and Break-even train Comparison of Years 2002, 2003, and 2004 (respectively) 2002 unyielding cost for 2002 in Expenses Rent and Utilities $150,000. 00 Telephone $24,000. 00 Management and other $351,000. 00 Total ameliorate cost $525,000. 0 0 inconstant be for 2002 in Expenses separate Expenses $117,903. 00 even outsheet and benefits $417,004. 00 Supplies $125,101. 20 Total variant speak tos$660,008. 20 Rounded to $660,008. 00 Per adjunct D What is the BEP for the program since we see that they were in the red for the year? Total glacial be = $525,000 Total inconstant cost = $660,008 Revenue per customer = Total Revenue/Total customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per client = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per customer Variable Costs per Customer) BEP = $525,000/($195. 42 $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs payroll department and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even burden Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs Rent and Utilities $150,000 Telephone 24,000 Management and other 445,819 619,819 Variable Costs Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer Variable Costs per Customer) BEP = $619,819/($185. 35 $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting at that place are three basic types of budgeting which apply to human service organizations line item, performance, and program budgets. Deciding which system will be best for a habituated agency depends on what information they esteem to retrieve and from perspective they privation to look at revenues and expenditures. By listing the advantages and disadvantages of each manner, a inancial management professional or Executive Director may make the hold last on which format to use. Line budgeting is the most utilized budgeting order because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic designing for this type of budgeting. Line item budgets are easy to prepare, easy to rationalise and easy to construe. They provide specific information as to where money is allocated and for what purposes.There are two major disadvantages to line item budgeting lack of kin between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real number way to estimate what the future holds line item budgets are of all term based on historical data which may not mighty reflect the current site. The purpose of performance budgeting is to relate agency expenses to programs by determining (a) a program output signal (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets with the difference being the concentration of quantity over quality. Being able to survive how much a particular output costs gives managers a real picture how much is being spent to provide client run. If ad reasonablements need to be made, they can do so as the program advances or declines in go rendered. This regularity addresses not only how a budget will b e broken down for departments, but as well as the efficiency of what departments are meeting their budgetary goals eon serving the most clients (based on how outcomes are represented).Fixed costs are added into the budget line items. A disadvantage of performance budgets are that plot of ground they do show how many clients are services and at what cost, they do not care themselves with quality. If quality of service is not a equal then it shows people as numbers, rather than as important beings we are supposed to divine service. The other major disadvantage is that calculations can be effortful and require more computer input than the basic line-item type budget. age many calculations can be make by hand, many in like manner need more complex programs to provide reserve data.Program budgets are concerned with an agencys activities rather than its expenditures. The cost per outcome is the chief(prenominal) concentration of the financial manager and gives information just about the success or failure of the program. This is perhaps the best type of budgeting for agencys that need to k direct whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to tax programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more compliant budget units.This type of budget concentrates of effectiveness, not just efficiency. The disadvantage is that it is unenviable to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a clients case may be overlooked as not an outcome. some other disadvantage is that the analysis can be time consuming and uncontrollable. To understand the data which is produced, most people would have to have an accounting place setting or som eone who can explain the reports to them.Fund-RaisingTraditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can twisting to their clients. Traditional sources such as government subsidisations, private sponsor grants (individual or corporate), annual support mailings, and the United Way may conjure some assistance, but the reality is that money is a limited good and all agencies need more of it. fleck each type of tralatitious funding may allow only certain types of programs or projects which rank specific groups based on acceptance criteria, there are others that give general funding. The process to receive these currency may involve grant makeup, volunteers to send out mailers, and liaisons with other agencies paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives.While the chun ks of money may be smaller, they do have benefits that more traditional methods qualifying. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies plead and then picked up at the church on a granted day. Most would probably spend money to serving people they have intercourse earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale.Most people have lots of good stuff that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to swap at a community rummage sale, individuals may be inclined a donation credit on their taxes, clean out their garages, and encourage the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than report up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion later on reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will prolong in the future, they should be able to sustain their growth and perhaps even expand. They have increase the number of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget.Being too restricted on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to veer their revenue sources. Hopefully, this corporati on will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA Allyn & Bacon.Analyzing Financial StatementsAnalyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of Phoenix Analyzing Financial Statements XYZ Corporation Years 2003/2004/2002 (Respectively Listed One Page after other) 2003 Current Ratio Current Ratio = Current Assets $82,058. 00 0. 87 Current Liabilities $93,975. 00 Long-Term Solvency Ratio Long-Term Solvency Rate = Total Assets $359,863. 00 1. 39 Total Liabilities $259,979. 00 Contribution Ratio Contribution Ratio= Largest Revenue Source $632,889. 00 0. 51 Total Revenues $1,244,261. 00 Programs and Expense Ratio Programs/Exp ense Ratio= Total Program Expenses $865,692 0. 66 Total Expenses $1,316,681. 00 General and Management and Expense Ratio Total General and Management Expenses $ 450,989 0. 4 Total Expenses $1,316,681. 00 Revenue and Expense Ratio Revenue/Expense ratio= Total Revenues $1,244,261. 00 0. 95 Total Expenses $1,316,681. 00 Fund Raising/Expense Ratio Total Fund-Raising Expenses $79,888. 00 . 06 (Note on this Page)Total Expenses $1,316,681. 00 (Please note), There is no kinfolk for fund raising expenses, so I took the figure in the Other column. 2004 Current Ratio Current Ratio = Current Assets $302,902. 00 0. 90 Current Liabilities $337,033. 00 Long-Term Solvency Ratio Long-Term Solvency Rate = Total Assets $699,004. 00 2. 06 Total Liabilities $338,937. 00 Contribution Ratio Contr ibution Ratio= Largest Revenue Source $1,078,837. 00 0. 51 Total Revenues $2,191,243. 00 Programs and Expense Ratio Programs/Expense Ratio= Total Program Expenses $1,410,312. 00 0. 66 Total Expenses $1,972,131. 00 General and Management and Expense Ratio Total General and Management Expenses $ 561,818. 00 . 29 Total Expenses $1,972,131. 00 Revenue and Expense Ratio Revenue/Expense ratio= Total Revenues $2,191,243. 00 1. 11 Total Expenses $1,972,131. 0 Fund Raising/Expense Ratio Total Fund-Raising Expenses $115,999. 00 . 06 Total Expense $1,972,131. 00 2002 Current Ratio Current Ratio = Current Assets $104,296. 00 0. 75 Current Liabilities $139,017. 00 Long-Term Solvency Ratio Long-Term Solvency Rate = Total Assets $391,270. 00 1. 26 Total Liabilities $310,246. 0 Contribution Ratio Contribution Ratio= Largest Revenue Source $617,169. 00 0. 53 Total Revenues $1,165,065. 00 Programs and Expense Ratio Programs/Expense Ratio= Total Program Expenses $ 716,105. 20 0. 6 Total Expenses $1,185,008. 00 General and Management and Expense Ratio Total General and Management Expenses $ 468,903. 0 0. 4 Total Expenses $1,185,008. 00 Revenue and Expense Ratio Revenue/Expense ratio= Total Revenues $1,165,065. 00 0. 98 Total Expenses $1,185,008. 00 Fundraising /Expense Ratio Total Fundraising Expense $117,903. 00 0. 1 Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is very important for organizations to know how well they are doing financially when most efforts are being made to serve clients.It is easy to forget that pouring money into a problem will not fix it un less revenue flows continue or are increased and expenses are controlled. Some of the easiest computations can be made with information retrieved from equilibrise sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management expense ratio, fund-raising and expense ratio, and revenue and expense ratio can provide a picture of where a company stands now compared to where it was in past years and what may need to be done in the future.The current ratio gives a picture of the liquidity of an agency the amount of cash and other assets which can be easily accessed for use to pay expenses. The current ratio is expected to be over 1. 0 if it is less, the agency may have problems meeting its obligations. In this scenario, each year the ratio has shown that XYZ is getting closer to 1. 0 2002 reflected . 75, while by 2004 it has increased to . 90. This means that while it still may make it difficult to pay obligations, the situation has gotten much better.The purpose of the long-term solvency ratio is to provide perspicacity on how well an agency will be able to pay their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the number the better if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a figure of 1. 26 was acceptable, but in 2004 it has risen to 2. 06 this is a good figure and shows that the organization is up(p) in its financial planning and will more than likely remain viable.The contribution ratio is used to show to what extent an agency is restricted upon their main funding source. It is best for an organization to have their revenues spread done many sources rather than becoming mutually beneficial on only one or two which may or may not fund them in the future. If the figure calculated is above . 5, the agency is overly dependen t on one source of revenue. XYZ Corporation needs to look for more sources of funding. Their contribution ratio is . 53 for 2002 and has remained stable in 2003 and 2004 at . 51. While their dependence has dropped a little bit, they are still working in the danger zone.The programs and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is making or not making the grade as far as how much of programs expenses are in comparison to overall expenses. It is expected that this ratio be a minimal of . 60. In 2002, XYZ Corporation produced a ratio of . 60 in 2003 and 2004, this number raised to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and management xpense ratio identified how much money is spent on administration of the agency in comparison to the total expenses. If the calculated figure is greater than . 35, the organization should begin to cut the costs related to administration. XYZ Corporation has consistently brought their administrative costs down. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable then in 2004 a figure of . 29 which is well within acceptable range. The fund-raising expense ratio basically tells how much money is being spent related to the total expenses in order to raise revenues to be used by the agency.A ratio of over . 15 is a sign that more money is being spent than necessary to raise the funds needed by the agency this means that less can be spent for essential services. In 2002, XYZ Corporations ratio was . 1, which is within acceptable limits in 2003 and 2004, they descend their amount still farther to . 60. While this rate is very good, it is important to be aware that cutting this ratio too close may actually limit the revenues of the agency some money needs to be spent to identify and court some funding sources or those li kely revenues may be lost.The revenue expense ratio is a very important figure in understanding where an organization stands. This ratio informs the reader whether the agency is making money, losing money, or breaking even. It gives a starting point for making decisions about whether a program should continue, if it should be re-evaluated, or if it should be discontinued. The financial management team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is just below acceptable. Through hard work it appears that they have raised this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards accep table levels and if history predicts future behavior, they will continue to grow and be able to provide services for their clients without fear of insolvency.They do need to work on getting more grantors instead of having one major source of revenue, but even now they have increased to two major donors. This in itself is a major accomplishment. XYZ Corporation Fixed Costs, Variable Costs, and Break-even Point Comparison of Years 2002, 2003, and 2004 (respectively) 2002 Fixed Costs for 2002 in Expenses Rent and Utilities $150,000. 00 Telephone $24,000. 00 Management and other $351,000. 00 Total Fixed Costs $525,000. 00 Variable Costs for 2002 in Expenses Other Expenses $117,903. 00 Payroll and benefits $417,004. 00 Supplies $125,101. 20 Total Variable Costs$660,008. 20 Rounded to $660,008. 00 Per concomitant D What is the BEP for the program since we see that they were in the red for the year? Total Fixed Costs = $525,000 Total Variable Costs = $660,008 Revenue per Customer = To tal Revenue/Total Customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per Customer = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per Customer Variable Costs per Customer) BEP = $525,000/($195. 42 $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs Payroll and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even Point Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs Rent and Utilities $150,000 Tele phone 24,000 Management and other 445,819 619,819 Variable Costs Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer Variable Costs per Customer) BEP = $619,819/($185. 35 $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting There are three basic types of budgeting which apply to human service organizations line item, performance, and program budgets. Deciding which method will be best for a effrontery agency depends on what information they wish to retrieve and from perspective they wish to look at revenues and expenditures. By listing the advantages and disadvantages of each method, a inancial management professional or Executive Director may make the appropriate decisio n on which format to use. Line budgeting is the most utilized budgeting method because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic purpose for this type of budgeting. Line item budgets are easy to prepare, easy to liberate and easy to understand. They provide specific information as to where money is allocated and for what purposes.There are two major disadvantages to line item budgeting lack of descent between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real way to estimate what the future holds line item budgets are incessantly based on historical data which may not right on reflect the current situation. The purpose of performance budgeting is to relate agency expenses to programs by determining (a) a program outpu t (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets with the difference being the concentration of quantity over quality. Being able to know how much a particular output costs gives managers a real picture how much is being spent to provide client services. If adjustments need to be made, they can do so as the program advances or declines in services rendered. This method addresses not only how a budget will be broken down for departments, but also the efficiency of what departments are meeting their budgetary goals while serving the most clients (based on how outcomes are represented).Fixed costs are added into the budget line items. A disadvantage of performance budgets are that while they do show how many clients are services and at what cost, they do not concern themselves with quality. If quality of service is not a concern then it shows people as numbers, rather than as important beings we are supposed to serve. The other major disadvantage is that calculations can be difficult and require more computer input than the basic line-item type budget. While many calculations can be done by hand, many also need more complex programs to provide appropriate data.Program budgets are concerned with an agencys activities rather than its expenditures. The cost per outcome is the main concentration of the financial manager and gives information about the success or failure of the program. This is perhaps the best type of budgeting for agencys that need to know whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to evaluate programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more accomplishable budget units.This type of budget con centrates of effectiveness, not just efficiency. The disadvantage is that it is difficult to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a clients case may be overlooked as not an outcome. Another disadvantage is that the analysis can be time consuming and difficult. To understand the data which is produced, most people would have to have an accounting place setting or someone who can explain the reports to them.Fund-RaisingTraditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can offer to their clients. Traditional sources such as government grants, private donor grants (individual or corporate), annual support mailings, and the United Way may offer some assistance, but the reality is that money is a limited commodity and all agencies need more of it.While each typ e of traditional funding may allow only certain types of programs or projects which bum specific groups based on acceptance criteria, there are others that give general funding. The process to receive these funds may involve grant writing, volunteers to send out mailers, and liaisons with other agencies paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives.While the chunks of money may be smaller, they do have benefits that more traditional methods offer. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies offer and then picked up at the church on a habituated day. Most would probably spend money to help people they know earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale.Most people have lots of good stuff that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to give at a community rummage sale, individuals may be abandoned a donation credit on their taxes, clean out their garages, and help the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than writing up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion afterwards reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will watch over in the future, they should be able to sustain their growth and perhaps even expand. They have increased the n umber of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget.Being too dependent on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to extend their revenue sources. Hopefully, this corporation will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA Allyn & Bacon.

Should Public Exams Be Abolished in Hong Kong?

Should Public Exams Be Abolished In Hong Kong? Public querys play an burning(prenominal) berth in a students life, especi entirelyy in Hong Kong. Nowadays, there is no other guidances to farm into university in Hong Kong unless mountain deliberate the psychometric testination. Students have to sit for 2 major human race testings including The Hong Kong Certificate of direction interrogative(HKCEE) and The Hong Kong Advanced Level Examination(HKALE). Should normal trials be abolished in Hong Kong? This topic is a hot issue that many p atomic number 18nts and teachers discuss with the students.Related essay wherefore Boarding Schools Should Be AbolishedSince several(prenominal) people still believe the pieces of public examination while any(prenominal) people argue that examination is not necessary. There atomic number 18 many different views of this hot issue. Personally, I potently agree that examination is a upright way to respect student, pronounce the educat ion frame and served as a motive to let students to field hard and get well preparation for the future competition. Public examination is a good way to assess student. Until now, it is the best and fastest way to assess and evaluate students.Students who fail the exams could not continue their studies while few students who attain the minimum request could promote to form 6 or universities. For instance, form 5 students have to get at least 14 marks in HKCEE(Hong Kong Certificate of Education Examination) in order to promote form 6. Also, if form 7 students want to get into universities, they have to pass all the subject in HKALE(Hong Kong Advanced Level Examination). Otherwise, those failed students will be eliminated from their school.Actually, the schools do-nothing find out the weakness and strength of the students from examinations because exams show what subjects the students are better at or not good at. Practice contain perfect. Teachers whoremonger suspensor students to cleanse their achievement by doing more exercises. At the same time, parents can supervise and remind their children to concentrate on submiting. Examination can evaluate the education system. Actually, our Hong Kong governing would changes the education system fit in to students exam results. Students exam results reflect the efficiency of the education system.If the education system is efficient, students exam results should be expected to be better. The authorities can improve the exam mechanism agree to the results of the students. Its important to know if a individual can memorize and fool the knowledge they have learned at school when they taking exams. According to Thomas Kellaghan(2004), by providing a specification of clear goals and standards for teachers and students, they control the disparate elements of the education system, helping to ensure that all schools teach to the same standards. (p. 5) Besides, the schools can alter their educational orientation a ccording to examination. Some students may feel confuse before exams or correct after exams. Thus, schools can implement some education policy. For example, before exams, the schools can give more exercises for students to practices. After exams, the school can offer some specific classes of some subjects for those students who get a bad results in the exams. Government can also give guidelines to the schools and teachers in order to improve students achievements.The government can give some reports or analysis about students exam results to every school. Its important to know more about students education situation. According to John Simons (2005), examination served as a motive to let students to study hard and get well preparation for the future competition. As we know exams are important to the students, especially in Hong Kong, an international metropolis in the world. We are not hardly to hear that many students state they have great pressures and stresses. But pressure bui lding from exams sometimes catch a motive for students to study hard.Practice go fors perfect and progress. This is the best sentences to remind students the beneficial attitude. Moreover, exams check over students ability to respond. Students sometimes have to answer the questions logically and critically, this can train their answering and responding skills. Since they have to solve different questions by themselves, this could train their problem solving skills. Also, exams help students to build up their confidence. If they can apply their knowledge and write it down correctly, they will have a good result which help them to make a high evaluation on themselves.And the admiration of teachers and parents will give them a great confidence. Although there are many functions of examination, some people still agree that public exam should be abolished in Hong Kong. They point out that many students are at a lower place great pressure and stress because of examination. It is not hard to hear that some students commit suicide after they get the bad exam result. Indeed, exam would build up the pressure on students. But pressure could make a person progress. If there is no pressure, students may not study hard.Besides, the pressures built on students are not only come from examination. It may comes from teachers or parents or even the society. Thus, pressure is not an excuse for abolishing the public exam. According to dulcify Chan (2012), Hok Yau Club, which supports students, has received a couple of calls from youngsters seeking help for exam-related stress. Senior social worker Kwok Man-fong has encouraged students to get in play if they are experiencing anxiety. There are many ways to help students to suspension their stress and psychological pressure.Actually, the public exams still play an integral role in Hong Kong. Hong Kong could not progress without examination. There is no doubt that the function of exams is very important. The parents and the t eachers should help students to get a great achievement in those exams. Also, students should have a positive attitude towards to the public examination. It absolutely should not be abolished in Hong Kong. It dominates the fate of the students. It reflects what students have learned at schools and it acts as a gate-keeper to select the students.Thus, examination is a good way to assess student, evaluate the education system and served as a motive to let students to study hard and get well preparation for the future competition. part List Thomas Kellaghan (2004). PUBLIC EXAMINATIONS,NATIONAL AND INTERNATIONAL ASSESSMENTS,AND EDUCATIONAL POLICY. Retrieved from http//siteresources. worldbank. org/INTAFRREGTOPSEIA/Resources/paper_Kellaghan. pdf John Simons (2005). The tuition Culture In The Modern City. Boston,MA Pearson Education Samuel J. T. (2009). The Importance Of Education. The Thomson Corporation Candy Chan (2012, March 29). New exams off to tricky start. The Standard