The Color Of Water by James Mc Bride Essay -- essays research papers

Black Power, the word alone raises an abundance of controversial issues. Black major power was a civil rights movement led by the black panthers which addressed several issues including segregation and racism. Black power had a different meaning to either member of the Mc Bride family, Ruth and pile both looked at black power from a different angle. In The Color of Water, The author James Mc Bride admired the black panthers at first, but slowly he grew afraid of them after hero-worshiping the consequences his mother might face for being a discolor woman in a black community influenced by black power. James worries were baseless, black powers motive was to educate and improve African American communities not to create havoc or to harm members of the white community.There was a time in James life when he was thrill to see members of the black panther. James states But our favorite was a gleaming black, souped-up GTO with the words Black Power written in smooth-spoken white scrip t across the hood and top(26). James admired the owner of that car, He wanted black culture to be carried out and he seemingly loved dap, the black panthers handshake. The media assured their viewers that the black panthers were a threat to whites anywhere ,Which planted a seed of fear in James mind. James was so afraid that he wouldnt be able to sleep till his mother was home(33). James would sometimes let himself in situations where people would call his mother names for no apparent reason other than ...

Beyond Suffrage: A Book Review Essay examples -- essays research pape

The book, Beyond Suffrage Women in the in the altogether Deal, presents the role of women in the 1930s in a overmuch different light than many people think of it. The goal of this book is to enlighten the reader as to what role women played in politics during the New Deal. Because of its broad view I have taken several specific examples from the book and elaborated on them in order to give you a better understanding. The author, Susan Ware, begins by laying the groundwork for the womens network. During the 1930s, many different organizations began to evolve to include women in their decision-making. The backbone to this movement seems to lie deep at heart the White House. The First Lady, Eleanor Roosevelt, held a great deal of influence in decisions regarding women and their role. Ware writes of Mrs. Roosevelt as the foremost member of the womens network in the 1930s, and end-to-end the book Roosevelts influence seems to be everywhere. Moving on, the twenty-eight women discussed in this book are all tie in through a complex network, which make them very strong in a time where women had no real strength. Almost all of them held top federal jobs in Washington DC. They were all amend women, born in the same generation. A sisterhood, supporting each other and encouraging each other after every victory, no matter how small, linked them very closely. These women gave each other the moral support and mentorship that seems abse...

El Nino :: essays papers

El NinoThis morning, before writing this essay, I spent a considerableamount of measure watering my wilting garden. Meanwhile, the New YorkYankees have been rained out for their third consecutive game. And outin California? Rain, no rain, rain, no rain... Why are we despicablesuch severe weather this summer? In case you have not heard, we areexperiencing a weather phenomenon called El Nino.What is El Nino, and How Long pass on This Last? According to MichaelMcPhaden, director of the Tropical Atmosphere Ocean Array, an El Ninois born when west-blowing Pacific trade winds relax or reverse. Withoutthe wind at its back, brine that typically piles up on the jaggedwestern edge of the Pacific -- around Indonesia, the Philippines andAustralia -- slides back toward the Americas. The sliding water movesin what scientists call one thousand waves. It pushes the cold water down.That causes the initial warming, said McPhaden. At the same time, thePacific reacts to the lost wind by building another series of wavesunder water. Called , they surcharge west toward Indonesia, the Philippinesand Australia. Eventually, the series of waves strikes the coasts ofthose countries. Then, it reverses and heads back toward South America,traveling along the equator. As it passes, McPhaden said, it leavescold water closer to the surface.El Nino normally occurs around Christmas and usually make it for a fewweeks to a few months. Sometimes an extremely warm event can developthat last for much longer time periods. A strong El Nino developed in1991 and lasted until 1995. We are apparently experiencing one of thesestronger El Ninos, as this one has lasted for nearly six months . Buthow long depart this last? And then what?The Onset of La Nina After an El Nino event, weather conditions usuallyreturn to normal. However, in some years the trade winds can engenderextremely strong and an abnormal accumulation of cold water can occurin the central and eastern Pacific. This event is called La Nina. WhereEl Nino refers to a body of unusually warm water astride the equator bySouth America, La Nina describes a sea thats abnormally cool. Twoindependent computer models that reckon El Nino see on the horizon apronounced cooling of the same area of the Pacific. Sometimes, the coldwater is just enough to return ocean temperatures to normal. Notalways. Sometimes, it overshoots, McPhaden said. That would bring aLa Nina after El Nino.The models say . . . there will be a cold effect sometime nigh year --

Andy Goldsworthy Essay -- British Artist Art

Andy GoldsworthyWhere does art-making begin and end? Andy Goldsworthy, a 40-year-old British artist who uses nature as a partner, raises this question with his works of amazing art some of them are temporary, some meant to last. Goldsworthy creates works of extraordinary beauty using natural materials, stones, wood, water, which then disintegrate naturally or are deliberately dismantled. Andy Goldsworthy, a non-traditional sculptor, was born in Cheshire, England in 1956 and raised in Yorkshire. Currently, Goldsworthy resides at Penpont, Dumfriesshire, Scotland. While attending Harrogate High School, as a teenager, photographer and sculptor, he worked as a hired hand on farms outside Leeds, England. It was then that he began to explore the patterns of nature by lay its building blocks in unexpected ways. These farm experiences provided him with direct encounters and knowledge related to working the land.After high school, Goldsworthy attended Bradford College of Art. Later, at Preston College in Lancaster, England, Goldsworthy took additional courses in fine art and began to develop his own style. Soon, the outdoors became his studio and he discovered he was happier living on a farm than in a college studio. His view of nature opposes altering the land. Goldsworthy says,I have become aware of how nature is in a state of change and how that change is the key to understanding. I want my art to be sensitive and alert to changes in material, season and weather. Often I can only follow a train of cerebration while a particular weather condition persists. When a change comes, the idea must alter or it will, and often does, fail. I am sometimes left stranded by a change in the weather with half-understood feelings tha... ...itchieproclaims that Goldsworthy, whose self-professed ambition is to utilize natures inherent energy, succeeds in making its forces visible. There are legion(predicate) ways to understand the work of Andy Goldsworthy and contemporary ecol ogical art.Synopsis of print, Goldsworthys piece Kaede leaves around a hole, yellow to reds, afternoon, overcast, going dark, 14 November 1987. Is a very aglitter(predicate) piece. There are many colored leaves around a hole. This piece reminds me of a sun burst. It has such bright colors. It is a wonderful piece.Bibliographyhttp//www.museum.cornell.edu/HFJ/currex/goldworthy.htmlhttp//www.kidscastle.si.edu/channels/liberal arts/facts/artsfact9.htmlhttp//www.sculpture.org.uk/biograph/goldswor.htmlhttp//www.santafe.edu/shaliz/reviews/goldworthycollaboration/Bourdon, D (1993). Andy Goldsworthy at Lelong. Art in America, p. 121.

Macbeth :: essays research papers

Macbeth is one of the greatest tragedies of all time. It begins with a prophecy of three Witches. An overanxious nobleman named Macbeth and his wife let voracity and envy consume them and end up killing the king. The murder places Macbeth on the throne, which fulfills the earlier prophecy. The play takes a tragic turn and Macbeth is killed, but only later on he and his wife both go mad. Although some people may think Macbeths plot is aged and unimportant, it still explains a large part of life history in todays society. Greed, envy, and hate are all too familiar in the struggle for indicant even today. The problem with having power is that sometimes the person with the power is not the best person to be in that power. This point is very evident in the characters of Lady Macbeth, the Witches, and Macbeth.Lady Macbeth is the perfect example of the powers of greed, envy, and hate. Lady Macbeth, standardized a lot of women today, wants her husband to be manly and prominent. Most w omen use their influence over their husbands in a subdued fashion. Lady Macbeth is very previous and aggressive virtually her power over Macbeth, which makes her begin to hate her own husband. Because of this, Macbeth is ashamed of himself and will do anything his wife asks of him. Lady Macbeths spousal abomination is brought about by her envy of the Kings social status and the fact that her husband is not the king. This is a very typical situation in a lot of relationships. close to women tend to abuse their power over their husbands to gain a higher social status or to simply get what they want out of the relationship. Although the abuse is not usually as extreme as Macbeths case, where murder takes place, it is still very common. The higher social status is also where her greed interferes. Even though she and Macbeth are some of the highest nobles in Scotland, Lady Macbeth is still not satisfied. Even in todays society greed in relationships plays a very major part, in the m ain in materialistic items such as social status and money.The three Witches in the play hold the ultimate power over Macbeth. The Witches are seen as the devil, tempting and leading Macbeth into bad situations. If the Witches had never given Macbeth the idea that he would be king, then he never would have killed Duncan or began his steady decline.

Macbeth :: essays research papers

Macbeth is one of the greatest tragedies of all time. It begins with a prophecy of three Witches. An overanxious nobleman named Macbeth and his wife let greed and envy consume them and revoke up killing the king. The murder places Macbeth on the throne, which fulfills the earlier prophecy. The play takes a tragic turn and Macbeth is killed, but only after he and his wife both go mad. Although some people may think Macbeths plot is aged and unimportant, it still explains a large part of life in todays society. Greed, envy, and hate atomic number 18 all too familiar in the struggle for business leader even today. The problem with having antecedent is that sometimes the person with the power is not the best person to be in that power. This point is very evident in the characters of Lady Macbeth, the Witches, and Macbeth.Lady Macbeth is the perfect example of the powers of greed, envy, and hate. Lady Macbeth, like a lot of women today, wants her preserve to be manly and prominent . Most women use their influence over their husbands in a subdued fashion. Lady Macbeth is very forward and aggressive about her power over Macbeth, which makes her begin to hate her own husband. Because of this, Macbeth is ashamed of himself and will do anything his wife asks of him. Lady Macbeths spousal abuse is brought about by her envy of the Kings accessible status and the fact that her husband is not the king. This is a very typical situation in a lot of relationships. Some women tend to abuse their power over their husbands to gain a higher social status or to simply get what they want out of the relationship. Although the abuse is not usually as extreme as Macbeths case, where murder takes place, it is still very common. The higher social status is also where her greed interferes. Even though she and Macbeth are some of the highest nobles in Scotland, Lady Macbeth is still not satisfied. Even in todays society greed in relationships plays a very major part, mostly in mater ialistic items much(prenominal) as social status and money.The three Witches in the play hold the ultimate power over Macbeth. The Witches are seen as the devil, tempting and leading Macbeth into corked situations. If the Witches had never given Macbeth the idea that he would be king, then he never would have killed Duncan or began his steady decline.

Lyric Analysis

Kayla Keeney English 131 Ms. Jones 20 Feb. 2013 non Ready To engage Nice rhetorical Analysis Not Ready To Make Nice, a song released in 2006 by the Dixie Chicks is a controversial song written after Natalie Maines commented that she was hangdog the president of the United States is from Texas (Tyrangie), in between songs at a concert in Britain in 2003. The comment resulted in The Dixie Chicks being dropped from playlists at umteen radio stations across the south (Tyrangie). This song is closely how Maines is not willing to exempt all of the negative remarks and actions made towards the traffic circle, some which include end threats.One rhetorical tool used by the Dixie Chicks is pathos. The first verse, Forgive sounds good/ Forget Im not sure I could/ They articulate time heals invariablyything/but Im still waiting,opens the song showing forgiveness, anger and sadness (Dixie Chicks). They are letting it be known that they would like to forgive all of the people that progr ess to hurt Natalie, and the rest of the bar, due to her comment, but some of the actions taken towards them were so extreme that they are not sure that they could ever forget them.The next verse includes the lines Im through with doubt/Theres nothing left for me to figure out/ Ive pay a price and Ill backing paying (Dixie Chicks). When this, and the lines It turned my whole world around and I kind of like it are sung, Maines is making it absorb that she does not have some(prenominal) regret somewhat her comment towards President Bush and she is enduree doubting herself because of it. She is letting it be known that she may have had to pay a price of the Dixie Chicks music no longer being on the radio, but she is no longer going to doubt herself or regret her comment because she is entitled to freedom of speech.This brings a bitter sweet emotion into play, because she realizes many other people probably feel the akin counselling she just voiced her opinion publicly and is n ot ashamed of it. Pathos is used in that verse when she is talking round the price they will keep paying. Music is their career and it got taken away by one band members comment. That verse brings heartbreak to not only the song, but the band members who are so passionate about their music and career choice, along with the listeners that loved the Dixie Chicks music. Joy and peace is brought into the song when I made my furrow and I sleep like a baby. With no regrets is said.Natalie is saying she is content with what she said and all the trouble she got herself and her band into. She has no regrets. Its a sad, sad story when a mother will teach her daughter that she ought to hate a perfect stranger, and how in the world can the words that I said send somebody so over the edge that theyd write me a letter sayin that I better shut up and chant or my life will be over (Dixie Chicks), brings a confused emotion. In the song when this verse is sung, it sounds like Natalie is going on a blah about how sad our world is today, and an angry tone of voice is used to really show her anger about the situation.She sounds scared, sad, and mad all at the same time. She is confused at society. All of the pathos used already throughout the song, bittersweet, heart break, joy, peace, and confused, is revisited again in the chorus, which states Im not ready to exploit nice/ Im not ready to back down/ Im still mad as hell and I dont have time to go round and round and round/ Its too late to make it right/ I probably wouldnt if I could/ cause Im mad as hell cant bring myself to do what it is you think I should (Dixie Chicks).Ethos is also a rhetorical tool the Dixie Chicks used throughout the song. The Dixie Chicks have credibility writing and singing this song, because it goes a long with a life type of theirs. If another singer or band would have published Not Ready To Make Nice, it would not have had as much meaning or emotion, and it would not have been expressed as it w as by Maines, unless they had a similar experience. After Maines was asked if she was sorry about her London comments, she said no and responded with Sorry about what? Sorry about what?Sorry about not wanting to go to war? And not wanting people to die? (Schorn) Many people entangle the same way as Natalie Maines did, but did not voice their opinion in such a way as she did. She has every right to do so though. It is common for people to not like the idea of going to war. Americans have the right of freedom of speech, in other words, the right to express any opinions without censorship or restraint. Natalie Maines should be able to voice her opinion as she pleases, due to the first amendment, which brings logos into play.Maines Logos in Not Ready To Make Nice includes the comment itself, that was made and freedom of speech. Since the first amendment exists the Dixie Chicks should not have been punished like they were. Knowledge about the comment, and some background about the Dixi e Chicks lives afterwards, is needed to make sense of the song and the meaning behind it. After finding out about the death threats made towards the band, and the banning of their songs on the radio, there is more of an understanding as to why there is so much pathos throughout.It is logical to think that the Dixie Chicks wrote this song as feedback towards bucolic music listeners and southerners, to voice how they feel about the actions done towards them it is their way of expressing their feelings publically a couple of years later. Through pathos, ethos, and logos, the Dixie Chicks are able to give tongue to out publically to let the world know how Maines comment has affected them. Though Maines states she does not regret what she said, she makes it clear that her life has changed forever, along with the Emily and Marties, the other band members.This song is a way for Maines to stand behind her comment and to stand up to President Bush. Behind the words is passion. The Dixie Ch icks are passionate about the meaning they are trying to get across to listeners. They want listeners to feel what this song means to them and they want us to feel their emotions that they have poured into writing this song. Not Ready To Make Nice is a way for them to show courage, by telling the world they are at peace with what was said back in 2003. Works CitedChicks, Dixie. Not Ready To Make Nice. Cowboy Lyrics. cowboylyrics. com. Web. 19 Mar 2013. . freedom of speech. Dictionary. com Unabridged. Random House, Inc. 19 Mar. 2013. . Schorn, Daniel . Dixie Chicks Not Ready to Make Nice. http//www. cbsnews. com/8301-18560_162-1611424. html. CBS, 11 February 2009.

Mod

A supervisor Is defined as someone who supervises as In a bountiful business or enterprise, supervise Itself means to be In charge of (someone or something) to watch and direct (someone or something) this means that the Job Is even-tempered construct and run with the same basic and fundamental Ideas of dervish, Interpersonal skill and professional actions In solar day to day work such as hilling and directing as needed. Though the functions of the Job are oriented around a new Idea for the switch, the functions themselves are the same. 2.Do you think that charge can be learned by means of books and study or only through experience? Why? I believe that good supervision can be learned through books and study, however, supervision itself is a skill and therefore must be taught hands on not only through study. Experience is a key to learning a skill such as supervision because it involves instructing others what to do, one cannot have the confidence to lead others by nearly reading a book and Jumping in. In order to learn how to lead and supervise you must have the experience of being in command preceded by the experience learned in books and study. 3.Explain the icing ceiling The rubbish ceiling refers to the concept that states that the majority of successful business leaders and supervisors are white male and there is an invisible barrier immediately as the glass ceiling holding women and minorities back from progression in the business world. Diversity is very slowly growing in business however this still seems to be a problem. Greater diversity is a need because in todays world a business must have different languages and cultural viewpoints, the glass ceiling prevents this. 4. Explain entrepreneurship. Entrepreneurs are people who start, manage, work In and operate their sustain businesses. Pond these tasks an entrepreneurs must similarly proved the professional did of supervision to their own company, Including all the liableness, risk and taxes. The rewards of entrepreneurship are great personal accomplishment and profit If done properly. Mod 1 By Sketchbooks would also do well at a bank. A supervisor is defined as someone who supervises as in a large business or enterprise, supervise itself means to be in charge of that the Job is still built and run with the same basic and fundamental ideas of leadership, interpersonal skill and professional actions in day to day work such as ring and directing as needed.Though the functions of the Job are oriented around a new idea for the switch, the functions themselves are the same. cognise as the glass ceiling holding women and minorities back from progression in Entrepreneurs are people who start, manage, work in and operate their own businesses. Upon these tasks an entrepreneurs must also proved the professional side of supervision to their own company, including all the liabilities, risk and taxes.

Culture and Attribution Essay

Every country in the world practice their own cultural traditions and norms. Nevertheless, these various cultures are generally characterized as either individualistic or embodied. Individualistic culture is defined as a society in which the ties between individuals are loose and every cardinal is expected to look after himself or herself and his or her immediate family only ( individualisation versus collectivism, n. d. ).On the other hand, a collective society pertains to a society in which people from birth forrard are integrated into strong cohesive ingroups, which throughout peoples lifetime continue to protect them in exchange for unquestioning loyalty (Individualism versus collectivism, n. d. ). These kinds of culture would be further elaborated in the duration of this paper. A group of business people coming from two different cultures break down together but unfortunately, the project they conducted fails.This failure could be attributed to the fact that they hand over di fferent beliefs and priorities. As such, they would also have different reactions as to why they did not succeed in this business venture. The ones who came from the individualistic culture would blame themselves and point out that it was their weaknesses and misgivings that cause this downfall. It could also be possible that they would blame their business associates and do all the possible means to protect the assets that they have invested on this project.On the other hand, those business people coming from the collective culture would blame the all group for their failure. Since it is a group project, their shortcomings as a whole team could be the reason why they failed. Another possible reaction could be that they would purpose that they work together to address the problem and to regain what they have lost from this unsuccessful project. Another similar incident personally happen to me in one of the group projects that is required in a course that I took.The professor assig ned us to make a resolution regarding the issue of plagiarism. The group have to work together and each person must contribute their ideas on how the problem of plagiarism could be address. However, we were not able to complete a fleshy resolution due to the leave out of group cooperation. This is due to the fact that some of our members did not at lead the scheduled meeting, which is why only some of us do the resolution.Our professor gave us a failing mark that resulted for most of the members to blame each other. This attribution clearly shows that most of us came from an individualistic culture because we tend to think of ourselves and our own interest without giving due consideration to the shortcomings of the whole group. In another perspective, if this incident happen from someone coming from a collective culture the failure that took place would be seen as the responsibility of all members.Those who did the resolution also have their misgivings as they fail to remind the other members of the meeting. Furthermore, the lack of cooperation and teamwork of all the members is one of the major factors as to why we get a failing mark. The aforementioned incidents prove that culture has a huge impact in an individual. The behavior as well as the decisions of a person is greatly influence by cultural factors. Reference Individualism versus collectivism. (n. d. ). Retrieved July 29, 2008, from http//www. via-web. de/284. html.

Daily Dairy

First day back at placement after Easter Holiday, I greeted children in to severalise as their parents dropped them in to class in the morning. Straight away children where learning through play. My morning duty was to supervise children and play with them. in that respect was Lego, spume on a table, a table with sand and toys set out for the children. Girl A handles Bengali at the moment learning to speak English. But she said whistle in Bengali as she was pouring sand through a windmill toy. Girl B described the foam as sticky as she was touching the foam. Girl A said lets play with water , again she said that in Bengali.So I helped her and translated in Bengali for her to repeat after me and say, Lets play with water She attempted and said, play with water I then praised her and said, Well through with(p) While Girl A, B, C & D where playing with fishes in the water bath they were seeing who catches how m any an opposite(prenominal) fishes. So I instructed them to take tu rns and count how many they caught in their nets. After play I assisted Girl B to wash her hands making sure the water was not to hot and that she rinsed completely the foam off her hands. Then I instructed her to dry her hands with the towel.At morning play, I was with a group of children. I pointed out to them as we were admiring the sun that the clouds where moving. So I instructed them to steady their eyes on the clouds and watch how slowly the clouds move. After break was numeracy time. The children where divided in three groups in different areas f the class room. One of the teachers had to go to the loo so she left me with her group and instructed me to sing five little ducks with them which they enjoyed as I exaggerated my hand gestures. After the teacher came back she did a sharing and counting natural action using bears/animals & a container.Boy A understands more about equableness than the other children in his group. After group activity children had phonics time with the whole class just before lunch. They where sounding out the first letter of their names. E. g. T T Tahmina and then deciding whether it was a alive(p) or stretchy sound. T T is a bouncy sound During phonics another teacher called me over and instructed me to set the construction play table after-school(prenominal) ready for lunch play. So I chose a box full of Interstars and tipped the lot on the table outside in the nursery playground.Then send away put out costumes in a corner for the children to express themselves as different characters. I believe this is a great way to build their confidence. out front lunch I supervised children to wash there hands and dry them. Also I was mopping the floor regularly for the childrens safety in case they slipped because water was being sprinkled on the floor. At the lunch hall, I asked the children what they would like to eat giving them a choice of, tuna rap or chicken. Then I gave the children a slice of bread and some salad, bearing in mind there was a child allergic to bread on my table.As well as working 11 with Girl A helping her eat cause she was getting bored I also helped other children cut their chicken into small pieces making it easy for them to eat and pick up. During lunch play I was instructed by the teacher to water the plants with the children which I precise much enjoyed with the children as they enjoyed the activity to. I didnt experience any difficulties during that particular activity, but if there were any concerns or problems I would have asked any of the teachers for advice and support.

Ica Gh Syslabus

Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG toss Examinations ACCRA 2009 implant of charter deemants, gold coast 1 Proposed Sylabus for ICAG loss Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each Part area 1 1. 1 1. 2 1. 3 1. 4 pecuniary chronicle Fundermentals job guidance Economics precaution development brasss PART 2 2. 1 2. 2 2. 3 2. decimal Tools in worry examine and internal refresh Business and Corporate Law Principles and Practice of Taxation PART 3 3. 1 3. 2 3. 3 3. 4 pecuniary Reporting Public Sector chronicle Cost and vigilance report fiscal caution PART 4 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional ethical motive Corporate Strategy and Governance Advanced Tax preparation and Fiscal Policy Review of adjustment Examinations Syllabus may 2010 Proposed Trans itional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 lay down of charter Accountants, gold coast Financial Accounting basic principleINTRODUCTION After nearly four years of organizing examinations on the current syllabus of the found of undertake Accountants (Ghana), headmaster programme, the first of which was held in may 2005, it is now considered appropriate and timely to revise and update it in order to bring it in line with current state of knowledge and to make it more relevant to the current demands of employers and clients. The job of the Chartered Accountant has become more sophisticated because of the effects of globalisation, developments in development technology and the complexity of the modern contrast governing.The modern day chartered method of news reportant, for instance, not only expresses an opinion on the accuracy and fairness of pecuniary accounts, scarce also advises counsel on the viability of investing work reveals, tax income matters and renders specialised advisory services, and so forth In many cases, he is called upon to serve the nation as a member of a special investigating panel. In order to perform these draws accreditably, he needs to have explicated proficiency in accounting theory and practice. The bracing syllabus would be examined in May 2010. The new syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage.The 16-subject, 4- take-structure examination combines subjects which address the practical skills requirements of the potential professional accountants with others which are in the first place of the theoretical or judgmentual nature and therefore serves as a good grounding for the Professional Accountant. SUMMARY OF NEW STRUCTURE Exhibit 1 Chart of New Examination Scheme 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS & Business Systems 3. 1 3. 2 3. 3 3. 4 Financial Reporting Pu blic Sector Accounting Cost and Management Accounting Financial Management PART 1PART 3 PART 2 PART 4 2. 1 2. 2 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy implant of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new scheme was developed on a well-established context for a review and transpose. The next new features and innovations stand out. A four-part structure of 16 papers in total. Fusion and integration of some courses. This is meant to encourage an integrative learning nestle and to minimize the negative of the tunnel vision subject-by-subject training. The combination of related courses is therefore meant to issue forth more meaning and synergie s. For example, it is not uncommon to find very similar questions and requirements on Budgeting and Variance Analysis in both the old i. e. Current Management Accounting and Cost Accounting papers. Clearly defined and achiev satisfactory learning outcomes from Part to Part.This should partly resolve the problems associated with the placement of partly qualified candidates in industry and on other programmes. A more rational, easy-to- satisfy and implement, graduate conversion and exemption scheme has been incorporated. It is hoped that this will motivate higher grade candidate entrantsdegree and diploma holders to acquire sufficient accountancy competence and speed up their eventual professional qualification. All students have ten (10) years from the date of registration within which to sweep through all the examinations of the Institute of Chartered Accountants (Ghana).After the ten (10) years period any student who has not completed the examinations of the Institute will not be bailable to take the examinations. Better focus on railway line pecuniary strategy and reporting or chat skills, thereby enabling candidates to appreciate the overall realities of the traffic organisation purlieu and to use advisory skills more effectively. Introduction of some more relevant programmes and appropriate titles the New Business Strategy is more about management, make accountants strategical decisions makers. Increased emphasis on business advisory skills at the final Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PER abidanceANCE OUTCOME OF EACH PART Each of the 4 Parts of this examination scheme has a broad objective and expected deed outcome as stated below. Additionally, within each subject at any Part, the syllabus coverage as well as the detailed but specific objectives and learning outcomes are stated. The broad objective and learning outcomes of the four (4) Parts are as follows PART 1 4 basic/ fanny papers. Provision of basic principles and knowledge ask to understand the Business Environment. PART 2 Four (4) traditional issue papers. Test of technical expertise unavoidable of a modern accountant. Acquisition of background knowledge and skills necessary for effective performance at middle management level. PART 3 Four (4) core papers. Emphasis on business cases, strategy and advisory skills. PART 4 Four (4) core papers. Emphasis on business cases, strategy and advisory skills. topic and Interpretation The pass mark is 50%. The results will be published as pass or fail.A candidate who fails has the option of rewriting this paper in subsequent examinations till his/her candidature expires. Institute of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 study 1. 1 Financial Accounting Fundamentals 1. OBJECTIVES AND LEARNING OUTCOMES This paper is designed to enable candidates acquire and appreciate e xtreme accounting knowledge in organisations. At the end of the course, the candidate should be able to Demonstrate sound knowledge and understanding of accounting principles, concepts and their application in the preparation of pecuniary statements.To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. Able to line and correct omissions and errors in accounting records and financial statements. Able to specify the components of financial statements and prepare and pledge non-complex accounts for sole great dealrs, partnerships and limited companies. Specify why an entity of importtains financial records and prepares financial statements. tell apart the sources of knowledge for the preparation of accounting records and financial statements. Record and account for transactions and events resulting in income , expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the jurisprudences, regulations and accounting standards applicable to the financial statements. stimulate a trial agreement from accounting records and identify the uses of the trial balance. Prepare accounts and financial statements from incomplete records. Understand the different bases of preparing financial statements. agree some inter study financial reporting standards.Define the qualitative characteristics of financial education and the fundamental bases of accounting FORM OF psychometric test The examination will be a three-hour paper make uping of five needed questions. (All the five questions must be answered. ) 3. programme WEIGHTING GRID This grid fork overs the relation back weightings of topics within this subject and should draw and quarter the relative study time spend on each. The marks purchasable in the assessment will equate to the weightings belo w. 4 Institute of Chartered Accountants, Ghana 2. Financial Accounting FundamentalsHowever, there aptitude be thin variations in some instances as they serve as a strike only. broadcast COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of retroflex Entry & Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (tangibles and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non- cyberspace Making Organisations, Preparation of Financial Statements from Incomplete Records Accounting for specialised transactions Introduction to financial statements analysis TOTAL WEIGHTING (%) 0 15 20 20 15 10 degree Celsius Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations report card 1. 1 Financial Accounting Fundamentals master(prenominal) TOPIC SYLABUS CONTENT (Contd. ) 1. 1 Conceptual Framework of Accounting a. Define and apologize the compass of accounting, financial accounting, book-keeping, cost and management accounting, and their similarities and differences. b. condone the needs of external and internal users of accounting information. c. detect forms of Business Entity and justify the meaning of entity. d. rationalize the categories of business organisations. (i) Sole Proprietorships Their characteristics, benefits and limitations. (ii) Partnerships Their characteristics, benefits and limitations. (iii) Limited Liability Companies Their characteristics, benefits and limitations e. formulate the differences mingled with Partnerships and limited liability companies. f. exempt the endeavor of financial statements by 1AS 1. g. justify the accounting assumptions and concepts. h. Outline the components of financial statements. i. target the main users of financial information and their information needs. . Identify and explain accounting concepts an d conventions. k. Outline the qualitative characteristics of financial statements. l. Outline the elements of financial statements and the basis of their recognition and their measurements. m. formulate Accounting Standards their part, standards position process, IASB membership. a. Specify why an entity maintains financial records and prepares financial statements. b. Identify the sources of information for the preparation of accounting records and financial statements. c.Record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. d. Record and account for changes in the ownership structure and ownership interests in an entity. 1. 2 Maintaining Financial Records 6 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Contd. ) 1. 3 Principles of Double Entry and Books of Prime Entry a.Understand and apply the accounting equation. b. Identify the elements of financial statements Types, definitions, congenatorships and distinctions. The nature of transactions. c. Outline the contents and dissolve of different types of business documentation, including quotation, sales order, purchase order, goods received note, goods dispatched note, invoice, statement, credit note, debit note, remittance advice, receipt. d. Identify the main types of ledger accounts and books of prime entry (cash books, the sales day book and the sales ledger, the purchases day book and the purchases ledger) and understand their nature and function. . Understand and illustrate the uses of ledgers and the posting of journal entries into ledger accounts. f. Identify the main types of business transactions e. g. sales, purchases, payments, receipts. g. Identify correct journals from given narrative. h. Il lustrate how to balance and close a ledger account. 2. 1 Adjustments to accounting records and financial statements a. Identify and explain the types of errors that can affect trial balance and its effects on financial statements. (i) relieve how these can be corrected. (ii) apologize the habit of suspense accounts. iii) exempt the uses of journals to correct errors in draft financial statements. b. apologize the accounting for the sideline in financial statements (i) receiveds/inventories. (ii) Tangible non-current assets. (iii) Fixed Assets and Depreciation. (iv) Intangible non-current assets and amortisation. (v) Accruals and prepayments. (vi) Debtors/receivables and trade creditors/ payables. (vii) Provisions and contingencies. (viii) Returns inwards and outwards. (ix) Discount received and discount allowed. (x) Capital and revenue expenditures. Institute of Chartered Accountants, Ghana 7Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fun damentals MAIN TOPIC political program CONTENT (Contd. ) xii. Bad debts, purveys for doubtful debts, preparednesss for discounts on debtors. c. Prepare Bank Reconciliation Statement. 2. 2 Accountingfor Non-current Assets a. puff the accounting treatment for property, plant and equipment in accordance with IAS 16. b. pardon the methods and policies of depreciation (limited to straight line, reducing balance and revaluation methods). c. relieve the reasons for depreciation and accounting for provision for depreciation. . Account for disposal of property, plant and equipment using ledger accounts. e. Account for recognition of Intangible assets in accordance with IAS 38. f. Explain the differences between depreciation and amortization. a. Prepare and present income statement and balance planer of a sole trader i Manufacturing Account ii Trading Account iii Profit and Loss Account iv Balance Sheet a. find the procedure for forming a partnership. b. Outline the provisions in the Incorporated Private partnership represent 1962 (Act 152) in relation to the preparation of partnership accounts. c.Prepare final accounts of partnership Trading, profit and loss account Profit and loss appropriation account Partners capital and current accounts Balance sheet d. Explain the procedure for admission of a partner. e. Explain the methods of valuing goodwill. f. Explain revaluation in relation to an admission of a new partner, change in the profit sharing ratio, or a retirement/death. 3. 2. Preparation of Financial Statements of a Partnership Firm 3. 1 Preparation of Financial Statements of a Sole dealer 8 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsPAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC course of instruction CONTENT (Contd. ) g. Prepare partnership accounts for an admission, change in the profit sharing ratio, or a retirement. h. Prepare accounts for simple dissolution (excluding piecemeal realisation). 3. 3 Preparat ion of Financial Statements of a company a. pick up between. Ordinary Share and Preference Share. Authorised Capital and Stated Capital. Income Surplus and Capital Surplus. b. follow the nature and types of debentures. c. Explain the nature and purpose of final accounts of a limited liability company. . Draft company final accounts for internal use. e. Define cash come down and explain cash flow statement. f. place the usefulness of cash flow statement. g. Prepare a simple cash flow statement in accordance with IAS 7. a. Identify the type of entity that is a non-profit making organisation. b. Identify the purpose of such organisations. c. Outline the differences between income statement for non-profit making organisation and income statement for a profit making business. d. Prepare receipts and payments account, income statement and a balance sheet for a non-profit making organisation.Prepare Income statement and balance sheet of an entity from incomplete records. 4. 1 Prepar ation of Financial Statements for Not-for-Profit Organisations 4. 2 Preparation of Financial Statements fromIncomplete Records 5. Accounting for a. Explain joint venture. Specialised b. break up between joint venture and partnership. Transactions Joint Venture c. Explain how to make entries in the accounts of a joint venture. Investments d. Explain investments accounts, and how they are Royalties used. Branch Institute of Chartered Accountants, Ghana 9 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Financal Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Contd. ) e. Record transactions in investment accounts. f. Explain royalties, minimum rent and short workings. g. Record royalties in the books of the lessee and lessor (including sub-royalties or leases). h. Prepare departmental and weapon accounts (excluding foreign branches). 6. Introduction to Financial Statement Analysis a. reason basic financial ratios from given income statement and/or balance sheet Profi tability Ratios fluidity (Short term solvency) Ratios Gearing/Leverage Ratios Activity/Efficiency Ratios Investment Ratios b.Explain the meaning and uses of the above ratios. c. Outline the limitations of financial ratios as tool for performance measurement. LIST OF RECOMMENDED text edition 1. 2. 3. ICAG deal Text. Wood F. Business Accounting 1 Financial Times. Millichamp, R. A. (1992) Foundation Accounting DPP. RELEVANT LEGISLATIONS 1. 2. Companies Code, 1963, Act 179. Incorporated Private Partnership Act 1962, Act 152. 10 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Business Management 1.OBJECTVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to explain the objectives of business and the functions of management explain the major concepts, theories and techniques in the field of general management apply the concepts, theories and techniques in analysing and providing solutions to business problems hear the non-ho mogeneous available areas of an organisation and how they relate to one another describe the purlieu within which businesses operate appraise the impact of economic, social, political, legal, technological and global changes in the environment on management decisions. . FORM OF enquiry The examination will be a three-hour paper of seven (7) questions. Candidates will be required to answer any five (5) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should lean the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be lithe variations in some instances as they serve as a guide only.Syllabus Coverage Introduction to Management Planning and Decision Making Organizing, Motivation, Leadership, Controlling Communication Groups and Team Work Human Resource Management Marketing Management Operations Management TOTAL Weighting (%) 10 15 30 15 10 10 10 100 11 Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Contd. ) SYLLABUS CONTENT Introduction to Management a. Explain the objectives of business organisations. b.Explain the four (4) functions of management and state the other major elements in the management process. c. Explain the office staffs of management. d. Explain the types of skills needed by managers. e. Describe how managerial jobs differ according to the levels and areas of responsibility. f. Explain the phylogenesis of management theories. g. Explain how socio-cultural, legal, economic, political and technological and global changes influence businesses. h. Explain the concept of stakeholders and distinguish between primary and secondary stakeholders. i. Explain the nature of the motive and interests of takeholders. j. Explain the social responsibility of businesses. Planning and Decision Making a. Define and differentiate between the following key terminologies Planning Forecasting Objective setting Policies Programmes Schedules Procedures Budgeting b. State and describe types of plans. c. Categorise the types of planning at the different levels of management. d. Explain the planning process. e. Explain the steps in the decision making process. f. Appraise preference solutions and select appropriate solution(s) to organisational problems. g.Evaluate and apply skills necessary for effective decision making as regards the entire spectrum of management and organisation. 12 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Contd. ) SYLLABUS CONTENT Organising a. Describe the elements that make up organisational structure and its related units. b. Develop organisational charts and explain their importance. c. Describe the main approaches to job design. d. Explain the major methods of vertical co-ordination, including formalisation, span of ma nagement, centralization vs. ecentralisation, delegation, line and staff positions. e. Analyse delegation, authority, responsibility and accountability and their impact on motivation and organisational culture. f. Explain, analyse and evaluate the concept of coordination as an integral part of management. g. take between types and conditions for business and organisational integration. h. Identify and state the characteristics and transactionhips associated with planning, organising, leading and checkerling in organisations. i. Appraise the role and importance of co-ordination. a.Define leadership. b. Explain the major sources of a leaders power. c. Explain the following leadership theories Traits theory demeanoral theory adventure theory Managerial grid Tannenbaum and Schmidt leadership continuum Fieldlers contingency theory Situational leadership Path-goal theory. Contemporary theories d. Explain the various leadership styles Leadership Institute of Chartered Account ants, Ghana 13 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Contd. ) SYLLABUS CONTENT Motivation . Explain the theories of motivation. b. Describe the role of behavioral aspect of motivation. c. Evaluate the limitations to motivation theories. d. Describe how teamwork and consultative management are used as motivational tools. e. Outline the linkage between motivation and output. a. Explain the nature and importance of organizational control. b. Describe the control process. c. Discuss the different organisational control process. d. Explain the different control methods. a. Explain the meaning and role of communication in modern organisations. b.Explain the main forms of communication. c. Describe the communication process. d. Distinguish between organisational communication channels and explain their role in managing effectively. e. Discuss the roles of negotiation in the management process both within an organisation and with exte rnal bodies. f. Identify and describe barriers to communication. a. Define and analyse the concept of management groups, inter or intra-group relations and how motivation influences group/managerial behaviour. b. Analyse and evaluate the concept of team approach in directing organisational activities. . Explain how groups are formed within organisations and how this affects performance. d. Explain the nature, functions and purposes of social groups in organisations. e. Explain inter-personal and inter-group relations and distinguish between them. f. Define and analyse the concept of organisational culture and business etiquette in organisations. Controlling Communication Groups and Teamwork 14 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Contd. ) SYLLABUS CONTENT Human Resource Management a.Explain the role of the human resource management function and its relationship to other parts of the organisation. b. Describe the re cruitment process. c. Distinguish between training and development and show their relationship. d. Explain the meaning and effects and/or application of job evaluation, staff appraisal, performance measurement and evaluation promotion and demotion. e. Explain the disciplinary procedure in human resource management. f. Explain compensation clays and the significance of indirect compensation. g. Explain the concept of organisational health and safety and its benefits. . Distinguish between duties of employers and employees responsibilities. Marketing Management a. Explain the marketing concept. b. Outline the strategic roles of marketing in organisations. c. Explain the main elements of a marketing plan and importance. d. Explain segmentation and targeting of markets and positioning of products within markets. e. Explain the elements of the marketing mix and their application. f. Describe the role of technology in modern marketing. g. Explain the differences and similarities in the m arketing of products and services. h. Design and implement a pricing strategy. . Explain customer care strategies as a means of achieving competitive advantage and their relationship with total quality management. Institute of Chartered Accountants, Ghana 15 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management (Contd. ) MAIN TOPIC SYLLABUS CONTENT Operations Management a Explain the following types of production process chore production Batch production Mass/continuous/flow production b. Explain and compare the following methods of plant layout Process layout Product layout Fixed-position layout. c.Discuss the role of operations management in organizations. d. Explain the concept of quality and total quality management. e. Explain how the quality of products and services can be assessed, measured and improved. RECOMMENDED/ commendation TEXTS 1. 2. 3. 4. 5. ICAG Study Text. Appleby P. O. Modern Business Administration, Pitman. Boachie-Mensah, F. O. Essentials of Management, Woeli Publishing Services. Cole, G. A. Management Theory and Practice. DP Publications. Marfo-Yiadom, E. Principles of Management, Woeli, Publishing Services. 16 Institute of Chartered Accountants, GhanaEconomics PAPER 1. 3 Economics 1. OBJECTIVES AND LEARNING OUTCOMES On completion with this paper, candidates should be able to explain the nature and scope of economics define and explain the fundamental problems of satisfying wants from scarce resources with alternative uses or describe resources allocation in relation to competing wants explain and offer illustrations of the main techniques of economic analysis as a basis for business decisions identify how macroeconomic variables and organisation economic policies affect and/or influence an organisation. explain the main features and contemporary trends of the Ghanaian economy and apply the concepts and techniques of economics to current business issues. 2. FORM OF EXAMINATION The examination will b e a three (3) hour paper of seven (7) questions, five (5) of which should be answered by candidates. The paper will consist of both (2) sections, A and B. Section A will consist of four (4) questions on microeconomics and Section B will consist of three (3) questions on macroeconomics.Candidates are required to answer three (3) questions from Section A and two (2) questions from Section B. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 17 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 3 Economics SYLLABUS COVERAGE (Contd. ) WEIGHTING (%)Basic Economics Concepts and Systems Price and sum determination Elasticity concepts Theory of consumer behaviour Theory of p roduction Theories of costs and revenues Theory of the Firm issue income accounting notes and banking Public Finance International Trade TOTAL 7 10 8 10 10 5 10 10 10 10 10 100 18 Institute of Chartered Accountants, Ghana Economics PAPER 1. 3 Economics subsection A Microeconomics MAIN TOPIC (Contd. ) SYLLABUS CONTENT Basic Economic Concepts and System a. Define and explain economics in relation to production, dissemination. b. Consumption of goods and services. c.Explain the concepts of scarcity, choice and scale of preference. d. Explain the concept of opportunity cost in relation to individuals, firms and government. e. Identify the main characteristics of the various economic systems and explain their merits and demerits. f. Discuss the role of economics in business decision making. a. Define demand and supply and identify the types. b. Identify and explain the determinants of quantity demanded and supplied. c. Explain individual and market demand and supply using tables, gra phs and equations. d. Distinguish between a change in quantity demanded and a change in demand. . State and explain the determinants of a change in demand and a change in quantity demanded. f. Distinguish between a change in quantity supplied and a change in supply. g. State and explain the determinants of a change in supply and a change in quantity supplied. h. Identify and explain the determinants of a change in supply and a change in quantity supplied. i. Explain the concepts of remainder value and quantity via demand and supply with the aid of tables and diagrams. j. Determine equilibrium price(s) and quantity(ies) mathematically for a single and a two-commodity model. . Define and explain maximum (ceiling) and minimum (floor) price legislations and give reasons for legislating prices. l. State and explain the consequences of price legislation with the aid of diagrams. m. Explain the remedies for the consequences of price legislation. Institute of Chartered Accountants, Ghana 19 Price and Quantity Determination Proposed Sylabus for ICAG Qualifying Examinations SECTION A Microeconomics MAIN TOPIC (Contd. ) SYLLABUS CONTENT Elasticity Concepts a. Distinguish between own price (point/arc), cross and income elasticities of demand. b. take aim and interpret coefficients of own price (point/arc), cross and income elasticities of demand. c. Identify and explain the determinants of price elasticity of demand. d. prognosticate and interpret coefficients of price (point/ arc) elasticity of supply. e. Identify and explain the determinants of price elasticity of supply. f. Explain how elasticities are used in pricing decisions, production and incidence of taxation. a. Define and explain the concept of utility. b. Define and graph total, average and borderline utilities and calculate average and marginal utilities from total utility. . State and explain the law of diminishing marginal utility. d. Use the law of diminishing marginal utility to explain equilibrium of the consumer (one commodity, two or more commodities) and derive the demand curve. e. Use the equilibrium conditions for two commodities to retrieve the equilibrium quantities consumed via tables. f. Use the law of diminishing marginal utility to resolve the paradox of value. g. Explain substitution and income effects and use them to show the curvature of demand curves for normal, subordinate and Giffen goods. a.Identify, define and explain the factors of production. b. Explain fixed and variable inputs in relation to short and coherent run production periods. c. Define and explain total, average and marginal products. d. Calculate marginal and average products from total product and represent total, average and marginal products graphically. e. Identify and explain the relationships between total, average and marginal products. Theory of Consumer Behaviour The Theory of Production 20 Institute of Chartered Accountants, Ghana Economics SECTION A Microeconomics MAIN TOPIC (Contd . ) SYLLABUS CONTENT . State and explain the law of variable proportions and use the law to explain the full stops of production. g. Explain the long run behaviour of output (returns to scale). a. Distinguish between Private and social costs. underlying and explicit costs. b. Define, tabulate, represent graphically and explain the inter-relationship of short run costs (fixed and variables costs total, average and marginal costs). c. Use the law of diminishing returns to variable proportions to explain the conventional shapes (Ushapes) of the average variable cost and marginal cost curves. d.Explain and represent graphically, long run costs. e. Explain economies and diseconomies of scale. f. Use economies and diseconomies of scale to explain The position of the long run average cost curve in cost-output, space. The conventional shape of the long run average cost curve. g. Define and explain total, average and marginal revenues. h. Explain the behaviours of total, average and ma rginal revenues in both price-taking and pricemaking industries. a. Define the concept of profit in relation to normal and economic profits. b. Distinguish between accountants and economists profits. . Distinguish between economic profit and economic loss. a. Distinguish among factory, firm and industry. b. Explain the general concept of equilibrium of the firm. c. Define the various forms of market structures (perfect competition, monopoly, monopolistic competition) and identify the characteristics of each of them. d. Explain the short run and long run positions of the Institute of Chartered Accountants, Ghana 21 Theories of Costs and Revenues Theory of the Firm Proposed Sylabus for ICAG Qualifying Examinations SECTION B Microeconomics MAIN TOPIC (Contd. )SYLLABUS CONTENT perfectly competitive firm, monopolistic firm and monopolistic competitive firm. e. Define oligopoly and identify its characteristics. f. Define, distinguish and give reasons for regulation, deregulation and priva tization of firms. National Income Accounting a. Explain the stock and flow concepts of measurement. b. Define national income. c. Explain the following methods of measuring national income Expenditure approach Product (output) approach Income approac d. Identify and explain the problems and factors that influence the size of national income. e.Explain the relevance of the size of national income. f. Define consumption, savings, investment, government expenditure, imports and exports. g. Identify and explain the determinants of consumption savings, investment, government expenditure, imports and exports. h. Explain income determination, equilibrium income, the multiplier and the basic accelerator. i. Compute equilibrium income, tax, disposable income and savings. j. Define and explain aggregate demand and aggregate supply. k. Illustrate changes to equilibrium level of national income using aggregate demand and aggregate supply analysis. . Define, identify types and explain measur es for tackling unemployment. a. Identify and explain the origins, nature, features and functions of money. b. Identify types of banks and explain the functions of central and commercial banks. c. Explain credit creation by commercial banks. d. Identify and explain the instruments of monetary policy. e. Explain Monetary Policy Formulation through the Monetary Policy Committee (MPC). Money and Banking 22 Institute of Chartered Accountants, Ghana Economics SECTION B Microeconomics MAIN TOPIC (Contd. ) SYLLABUS CONTENT f.Explain the effects of monetary policy on business organizations. g. Define stock exchange and explain its functions and importance. h. Define and explain demand and supply of money and the three motives of holding money. i. Define and explain ostentatiousness and the Philips curve. Public Finance a. Identify and explain the sources of government revenue b. Identify and explain the various items of government expenditure. c. Define National Budget and explain equilib rate budget, deficit budget and surplus budget. d. Identify and explain sources of financing budget deficit and its economic implications. . Explain Fiscal Policy and identify its tools. f. Define tax and explain the principles (progressive, regressive and proportional) and incidence of taxation. g. Outline the merits and demerits of direct and indirect taxes. h. Define national debt and identify the sources of national debt accumulation. i. Explain the arguments for and against increase in national debt. j. Identify and explain ways of managing the national debt (e. g. debt swap, Highly Indebted Poor Countries (HIPC). Initiative, conversion of national debts into bonds etc. ) a. Give reasons for outside(a) trade. . Explain the concept and consequences of globalisation for business and national economies. c. Explain the concept of balance of payments and its implications for business and for government policy. d. Identify and explain the various components of balance of payments. e . Distinguish between balance of payments deficit and balance of payment surplus. Institute of Chartered Accountants, Ghana 23 International Trade Proposed Sylabus for ICAG Qualifying Examinations MAIN TOPIC SYLLABUS CONTENT f. Explain the causes and effects of fundamental imbalances in the balance of payments. g.Identify and explain exchange rate systems (fixed, flexible and managed float). h. Analyse the interrelationship between exchange rate and current accounts balance. i. Identify and explain types of international trade controls, arguments for and against trade control and liberalization. j. Explain the role of major institutions (e. g. World Bank, International Monetary Fund) in fostering internal development and economic stabilization. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Manual on Economics Begg, D. Economics, McGraw-Hill Colander, D. C. Microeconomics, McGraw-Hill Colander, D. C. Macroeconomics, McGraw-Hill Pomayie, P.Macroeconomics, An Introductory Text 24 Institute of Chartered Accountants, Ghana Management breeding Systems PAPER 1. 4 Management data System 1. OBJECTIVES AND LEARNING OUTCOMES This paper is concerned with the strategic importance of information systems to organisations in the modern business environment. It recognises that although may organisations employ Information technology (IT) Professionals, Chartered Accountants now have a key role to play in the provision of information that adds significant value to the ever-increasing volume of data treat for management decision making.At the end of the course, candidates should be able to Develop an understanding of general information system concepts and practices and technological environment of the contemporary organisation. Apply a systematic approach to the use of information technology in organisations. Appraise the technological environment in order to support the practical aspects of information provision and usage. Identify and apply project management tec hniques and develop project proposals. 2. FORM OF EXAMINATION The examination will be a three-hour paper of six (7) questions make up of Sections A and B.Section A will consist of a compulsory case study question of 40 marks. Section B will consist of five (5) questions out of which candidates will be required to answer three (3) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 25 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Management Information System SYLLABUS COVERAGE Systems Theory and Practice Information Systems Computers in Communication Information Technology and the Professional Accountant Business Strategy and IS/IT conjugation Project Ma nagement TOTAL MAIN TOPIC SYLLABUS CONTENT (Contd. ) WEIGHTING (%) 10 35 10 20 10 15 100 1. Systems Theory and Practice Systems concepts and definition a. Explain systems concepts and give examples of real systems. b. Explain the essence of systems approach to problem solving. c. Describe the holistic features of systems. d. Differentiate between system boundaries and environments. . Explain the following system types Open Closed Adaptive Cybernetic Deterministic Probabilistic (or stochastic) System and Subsystems a. Explain the relationships among subsystems in a typical business context. b. Apply the theory of sub-optimality and systems objective. c. Explain the need for system control and feedback. d. Explain the following system control elements Standard Comparators Sensor Effectors e. Represent the control mechanisms diagrammatically. 26 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Contd. MAIN TOPIC SYLLABUS CONTENT 2. Information Systems Application of Information systems in the organisation a. Define and distinguish between data and information. b. Explain the attributes of good information, i. e. accuracy, timeliness, brevity, conciseness, reliability, etc. c. Explain the concept of the value of information. d. Explain the term, Information Technology. e. Explain the role and uses of information in organisation i. e. competitive advantage and support of managerial functions. f. Explain the different types of information systems, i. e. TPS, MIS, DSS, EIS, and ES. g.Describe the three levels of information in relation to the levels of management. Traditional file Structures and storage Media a. Explain the terms, computer file record field record key. b. Explain the relationship and difference between transaction and master files. c. Describe the key methods of file organisation and access. d. List the characteristics and explain the workings of the different storage media m agnetic tape, magnetic disc, diskette, CD-ROM, DVD, Zip disc, dart disk, etc. entropybase Design and Implementation a. Define database and explain the importance of databases in the operations of an organisation. . Describe the types and enumerate the advantages and disadvantages of database models hierarchical, network, relational and object-oriented. c. Explain with examples, components of a Database Management System (DBMS) hardware, software, people (users, designers, administrators, procedures, data/information). d. Apply database tools to real life systems Entities, attributes and Relationships. e. Explain entity relationship modeling, data analysis and entity life history. Institute of Chartered Accountants, Ghana 27 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Contd. )SYLLABUS CONTENT 2. Information Systems (Contd) Computer Hardware and Software Concepts a. Explain the hardware concepts of the computer and list its benefits and shortcomings. b. Describe the categories/generations of computers super, mainframe, mini and microcomputers. c. Draw the basic functional units of a computer system and show how they interrelate CPU, input/output devices (peripheral devices). d. Describe the various types of computer entrepot semi-conductor memory, cache memory, video memory and flash memory. e. Explain operating systems single user, multi user. f. Explain system software and describe its components. . Explain the functions of the operating system (os). h. Explain Applications software and describe Packagres. Bespoke software, special purpose software, general purpose software. i. Viruses, worm. j. Explain with examples the evolution of computer programming languages machine language, assembly language, high level language, 4GL and 5GL. g. Explain the concept of software testing unit testing, static testing, dynamic testing and regression testing. h. Explain the use of the following CASE tools Prototyp ing tools Query language. i. Describe the qualities of a good programme.Representation of processes in computer Systems a. Draw diagrams to represent computer processes using the following tools Programme flowchart Decision trees Decision tables Data flow diagram Human Computer Interfaces (HCI) a. Explain the various types of communication between users and computer systems command driven, menu 28 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Contd. ) SYLLABUS CONTENT driven, GUI, user-friendliness. b. Internal and External design of systems. 2. Information Systems (Contd) Systems Development Life-cycle (SDLC) a.Explain the following phases of the SDLC difficulty identification Feasibility studies System investigation System analysis System design Implementation Post-implementation review. b. Describe the methods required to measure the success of the system. c. Apply merged methodology to system dev elopment. bear upon Systems Options a. Describe the processing options and their characteristics (batch, real-time, demand, online, distributed, centralized and decentralized processing). IS/IT in the organisation a. Explain the role and describe the staffing, functions and responsibilities of the IS/IT department in an organization. . Explain the principles of facilities management and outsourcing. Controls and Security of Computer Operations a. Explain the principles of system security and control. b. Explain the under-listed control measures Administrative controls Input and output controls Operational controls General controls substantiation and Validation c. Explain the principles of hardware/software maintenance (preventive, corrective, adaptive and perfective). Institute of Chartered Accountants, Ghana 29 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Contd. )MAIN TOPIC SYLLABUS CONTENT Data communication Principles, Objecti ves and Uses 3. Computers in Communications a. Explain the importance of computer networks and distributed processing. Computers in Communication a. Explain the following computer network types Wide area Metropolitan area Local area b. Explain computer network topologies and protocols. c. Internet, Intranet, Extranet. Office Automation a. Explain sanction automation. b. Explain E-Business c. Explain the following E-Commerce E-Mail Telecommuting E-Banking Telesales Video conferencing Tele conferencing EDI E-Learning 4.Information Technology andthe Professional Accountant Information Technology and the Contemporary Accountant a. Explain how information technology influencing the ways in which organization are structured, managed and operated. b. Identify the required level of knowledge of information technology by professional accountants which can be applied to practical problems in the organization. Information Technology Knowledge and Skills Areas a. Explain the role o f the accountant in information technology concepts for business systems under the following 30 Institute of Chartered Accountants, Ghana Management Information SystemsPAPER 1. 4 Management Information System (Contd. ) MAIN TOPIC SYLLABUS CONTENT The professional accountant as a user information technology. The professional accountant as a manager information system. The professional accountant as a designer business information systems. The professional accountant as an evaluator information systems. 5. Business Strategy and IS/IT Alignment of of of of a. Explain the approach that an organisation may follow to formulate its strategic business objectives. b. Identify current trends in information technology and the opportunities they offer to organisations. c.Distinguish between a business strategy and an information systems strategy. d. Identify responsibility for the ownership of this strategy. e. Explain the use of IS/IT for competitive advantage, using Porters model. a. Defi ne Project Management and explain the terms of reference of a project. b. Explain the roles and responsibilities of staff who manage and participate in projects. c. Explain roles and responsibilities of the project manager. d. Explain the advantages of using a project management software package in the project management process. e. Construct and analyse a project network. f. Construct and interpret a Gantt chart. . Project Management LIST OF RECOMMENDED TEXT 1. 2. 3. 4. 5. 6. 7. 8. ICAG Study Manual. Stubbe, R. Computers and Information Systems. French, C. A. Data Processing and Information Technology 9th Edition. Landon, K. C. Information Systems and the Internet. Kenneth E. Kedeall, K. E. Systems Analysis and Design. Senn, J. A. Information Systems in Management. Wadsworth. Anderson, J. A. Data Processing Vol. 1 & 2 M & E Pitman. French, C. S. Data Processing and Information Technology. DPP. Institute of Chartered Accountants, Ghana 31 Proposed Sylabus for ICAG Qualifying Examina tions PROFESSIONAL PART 2 PAPER 2. Quantitative Tools in Business 1. OBJECTIVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to Develop the understanding and application of statistical and mathematical techniques needed to solve business and accounting problems. Explain and interpret the role of the relevant aspects of quantitative techniques needed to solve business and accounting problems. Make the most informed decision in business and accounting scenarios. 2. FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions in all out of which candidates are required to answer any 5 questions. . SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Dat a collection and interpretation Decision making under risk and uncertainty Forecasting techniques Planning and control techniques Optimisation and decision making techniques TOTAL 32 Institute of Chartered Accountants, GhanaWEIGHTING (%) 10 20 25 25 20 100 Quantitative Tools in Business PAPER 2. 1 Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Contd. ) 1. Data Collection and Interpretation a. Collect statistical data using the various sampling methods. b. Classify and tabulate data in the form of frequency distribution table. c. Present data pictorially in the form of bar chart, pie chart, give, histogram, Z-Chart, Gantt chart, Lorenz curve, etc. d. Calculate measures of central tendencies ( mean, median and mode) from a given data. e.Calculate measures of dispersion (standard deviation, range, mean deviation, variation, coefficient of variation, quartile deviation and skewness, etc) from a given data. a. Define probability. b. Distinguish between equally probable and mutually exclusive outcomes. c. Explain marginal, joint and qualified probabilities. d. Apply Bayes theorem to problem solving. e. Draw probability trees. f. Distinguish between dependent and independent events. g. Explain the laws of probability. h. Calculate and interpret expected value and standard deviation of a discrete random variable. . Use decision tree to solve problem. j. Prepare a conditional pay-off table. k. Use normal distribution to solve problems. Matrix Algebra a. Present ground substance information in a tabular form. b. Solve matrix algebra addition, subtraction, scalar multiplication, matrix algebra. c. Solve problems involving matrix inversion. d. Solve simultaneous equations by matrix algebra. e. Solve problems involving probability transition matrices. 2. Decision Making Under Risk and Uncertainty Institute of Chartered Accountants, Ghana 33 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Contd. ) 3. Forecasting Techniques Simple linear Regression Analysis a. Draw scatter diagram. b. Find the equation of the line of best fit using the east squares method. c. Draw the line of best fit on a scatter diagram. d. Interpret the regression coefficient. e. Use the regression equation to forecast. f. Use the computer output to test for regression (t-test, ftest). Simple analogue Correlation Theory a. Distinguish between regression and correlativity. b. Explain negative zero and positive correlation. c.Distinguish between product-moment and Spearmans rank correlation coefficient. d. Calculate and interpret product-moment and Spearmans correlation coefficients. Time Series Analysis a. Explain time series. b. State and explain the components of a time series. c. Determine the trend using the methods of moving averages and least squares. d. Apply additive and multiplicative models to determine average seasonal variations. e. Use time series to forecast. 4. Planning and Contro l Techniques Network Analysis a. Distinguish between detailed path method (CPM) and programme evaluation and review techniques (PERT). . Draw network diagrams using activity-on-arrow and activity-on nod models. c. Explain optimistic, most likely and pessimistic times for an activity. d. Calculate the expected duration and variance for an activity. e. Determine critical path and project duration. f. Distinguish among and calculate total float, independent float and free float. 34 Institute of Chartered Accountants, Ghana Quantitative Tools in Business PAPER 2. 1 Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Contd. ) g. Calculate the probability and minimum time for completing a project. h.Crash a project using cost-time slope (lease incremental cost) concept. i. Use network analysis to allocate resources. Stock Control a. State the importance of keeping stock. b. Distinguish the simple economic order quantity (EOQ), gradual replenishment and discounts models. c. Use th ese models to calculate the optimum quantity and determine reorder levels and safety stocks. d. Use the discrete probability to calculate the optimum quantity and determine reorder levels and safety stocks e. Use the normal distribution to determine the reorder levels, service levels and safety stocks. 5.Optimization and Decision Making Techniques Differential Calculus a. Differentiate polynomial functions (first and second derivatives only). b. Determine the turning points of a function (maximum, minimum, point of inflection). c. Use differential calculus to maximize revenue and profits (with or without tax) and to minimize cost (including the stock control, EOQ problem). d. Use differential calculus to determine point elasticity of demand. Integral Calculus a. Derive a function given its derivative. b. Apply integration to business problems. Linear Programming a. Formulate the patriarchal linear programming problem. . Formulate the dual linear programming problem. c. Solve the l inear programming problem (involving two variables) graphically. d. Set the initial simplex tableau. Institute of Chartered Accountants, Ghana 35 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 1 Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Contd. ) e. Carry out the first iteration of the simplex tableau. f. Interpret the final simplex tableau. g. Explain limiting factors (scarce resources) and their shadow prices. h. Carry out sensitivity analysis on the graphical and simplex solutions.LIST OF RECOMMENDATION TEXT 1. 2. 3. ICAG Study Text Francis, A. Business Mathematics and Statistics. Continuum. Lucey, T Quantitative Techniques. Continuum. 36 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4 Audit and Internal Review 1. OBJECTIVES AND LEARNNG OUTCOMES The course is aimed at developing the candidates knowledge and understanding of the audit process from the planning peak through to the reporting stage and the techniques used i n the conduct of internal and external audit. At the end of the course, candidates should be able to 2. xplain the nature , purpose and scope of an audit state and explain the purposes of the regulatory framework within which the auditors work is conducted outline the qualification, functions, responsibilities and rights of an auditor describe the audit procedures required at the planning stage of an audit explain the techniques for collecting and evaluating audit evidence explain the techniques for collecting and evaluating audit evidence explain and apply basic auditing concepts like internal controls, sampling, conformance test, substantive test, weakness test, etc assess audit risk and design appropriate audit procedures draw valid conclusions from the results of audit tests and prepare various reports relating to audit assignments. FORM OF EXAMINATION The examination will consist of three-hour paper. Candidates are to answer all the five (5) questions set. 3.SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Nature, Purpose and Scope of an Audit. The Regulatory Framework of Auditing and Professional Considerations Audit Planning. Evidence Gathering Internal controls and Evaluation of Control Risk Internal Audit and Other Assurance Engagements Conduct of Audit and Assurance Concept, process and subscribe for Assurance Reporting Framework TOTAL WEIGHTING % 20 20 20 15 10 15 100 37Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4 Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Contd. ) 1. Nature, Purpose and Scope of an Audit a. Define an audit. b. Explain the purpose/general objectives of an audit (distinguis h between primary and secondary objectives). c. poke into the advantages of auditing to stakeholders. d. Explain and distinguish between the following types of audit Internal/External Statutory/non-Statutory Financial/Operational Interim/Continuous /Final e. Explain the inherent limitations of an audit. f. Explain the concept of expectation gap. a.Describe the nature, purpose and scope of auditing standards and auditing guidelines (International auditing Standards). b. Explain the procedure for developing auditing standards and auditing guidelines (International Auditing Standards). c. Examine the statutory and ethical considerations relating to acceptance and continuance of audit assignments. d. Assess the code of professional conduct independence, objectivity, integrity, duty of care, confidentiality and conflict of interest. e. State the qualification of an auditor. f. State persons change for appointment as an auditor. g. Describe the procedure for appointing and removing an auditor. h.Examine the duties, responsibilities, powers and rights of auditors. i. Describe the process of accepting audit engagements. j. State and explain the contents of letter of engagement. k. Examine the legal liabilities of the auditor. l. Explain how auditors are remunerated. m. Explain management and auditors respective responsibilities for the presentation of financial statements and detection of fraud and error. 2. The regulatory framework of auditing and Professional Considerations 38 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4 Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Contd. ) 3. Basic Principles and Concepts of Auditing a.Explain the fundamental principles and concepts of auditing whirl through test Weakness test Compliance test Substantive test Vouching Audit risk Audit sampling judgmental and statistical, and sample plectron methods Systems based audit Materiality True and fair view Directional and rot ational testing Systems and risk based audit. 4. Auditing Planning and Evaluation a. b. c. d. Explain the purpose and advantages of audit planning. Describe the process of audit planning. Prepare audit planning memorandum. Examine analytical review procedures as a planning technique. e. Evaluate exploratory materiality levels and audit risks. f. Evaluate the adequacy of accounting system. 5. Internal Controls and Evaluation of Control Risk a. State the reasons for organisations having effective systems of control. b. Identify the fundamental principles of effective control systems. c. Identify the main areas of a business that need effective control systems. d.Identify the components of internal control in both manual and IT environments, including the overall control environment and Control Procedures preventive, detective and corrective controls internal audit as a control factor e. Define and classify different types of internal control, with particular emphasis upon those wh ich impact upon the quality of financial information. f. Show how specified internal controls mitigate risk and state their limitations. Institute of Chartered Accountants, Ghana 39 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4 Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Contd. ) 5. Internal Controls and Evaluation of Control Risk (Contd) g. Identify internal controls for an organisation in a given scenario. h. Identify internal control weaknesses in a given scenario. i.Identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and i n t e r n a l controls. j. Define internal control. k. State and explain the types and limitations of internal control. l. Explain the following in relation to internal control objectives, methods of ascertaining, recording, evaluation, testing systems, control environments and control p

Reflect on my roles as student in the university based on Gibbs theory Essay

1.1 IntroductionReflective practice is the capacity to reflect on action so as to carry in a work on of continuous breeding, which, according to the originator of the term, is one of the defining characteristics of captain practice, Schn, D. (1983) Reflective practice rump be an master(prenominal) tool in practice-based professional learnedness settings where individuals learning from their own professional experiences, rather than from formal tenet or knowledge transfer, may be the most important source of personal professional development and improvement. I am going to reflect on my roles as student In the university, The contemplative model I consume chosen to use is Gibbs model (Gibbs 1988). Graham Gibbs discussed the use of structured debriefing to facilitate the reflection involved in Kolbs experiential learning cycle. He presents the stages of a full structured debriefing as follows (Initial experience)DescriptionWhat happened? Dont make savvys yet or try to draw co nclusions simply describe. FeelingsWhat were your reactions and feelings? Again dont move on to analysing these yet. EvaluationWhat was good or problematical about the experience? betray value judgements. AnalysisWhat sense can you make of the situation? Bring in ideas from outside the experience to servicing you. What was really going on?Were divergent piles experiences similar or diametric in important ways? Conclusions (general)What can be concluded, in a general sense, from these experiences and the analyses you have undertaken? Conclusions (specific)What can be concluded about your own specific, unique, personal situation or way of working? Personal action plansWhat argon you going to do otherwise in this type of situation next time? What steps ar you going to take on the basis of what you have learnt? Gibbs, G. (1998), Gibbs, G. (2001). Gibbs suggestions are often cited as Gibbs reflective cycle or Gibbs model of reflection (1988), and simplified into the following six distinct stages Description1.2 Why is reflective practice so important?Reflective practice is important for everyone and nurses in particular for a number of reasons. archetypal, nurses are responsible for providing care to the best of their ability to patients and their families . They need to focus on their knowledge, skills and behaviour to ensure that they are able to meet the demands made on them by this commitment. Second, reflective practice is part of the requirement for nurses constantly to update professional skills. Keeping a portfolio offers considerable opportunity for reflection on ongoing development. Annual reviews enable nurses to identify strengths and areas of opportunity for future development. Third, nurses should consider the ways in which they interact and communicate with their colleagues. The profession depends on a culture of mutual support. Nurses should aim to become self-aware, self-directing and in touch with their environment. They can only get th is goal if they make full use of opportunities to gain feedback on their impact on patients, patients families, their colleagues and the organization as a whole. Gaining this feedback involves using complex skills in detection patterns, making connections, and making appropriate choices. Reflective practice enables nurses to develop their skills, increase their knowledge, and deal with emotionally challenging situations. Developing my reflective practice early on in your education will pay dividends on every clinical placement I undertake, building a strong foundation for a booming career in nursing.Developing reflective practice involves asking myself what worked, what didnt, and what you would change for a better outcome in a particular situation. By efficaciously assessing my own and others practice, I will gain new skills and knowledge as a nurse. A vital part of the reflective process is to plan for changes in your behavior. One way to tackle this is to adopt the creative th inking strategy devised by Walt Disney. He had three stages to his strategy, based on different characters, each of which surfaced at appropriate points in the process of creating new projects.These three characters were The Dreamer. This character looks towards ideas for the future. The main focus is on how the imagined future feels and looks. In this phase, people state I wish What if? Just imagine if The Realist. This character is action-oriented, looking at how the dream can be turned into a practical, workable plan or project given the existing constraints and realities. The realist weighs up all the possibilities, asking How can I? Have I enough time to? The Critic. This character is very coherent and looks for the whys and why nots to a given situation.The critic evaluates the plan, looking for potential problems and missing links, and says Thats not going to work because What happens when? Effective planning of personal learning requires a synthesis of these different pro cesses. The dreamer is needed in order to form new ideas and goals. The realist is necessary as a means of transforming these ideas into concrete expressions. The critic is necessary as a filter for refining ideas and avoiding possible problems2.1 reflect on my roles as student in the university based on Gibbs theory First stage of Gibbs (1988) model of reflection requires a description of my roles as student Only one week before coming to Malaysia my husband and I celebrate our wedding. A wedding transforms both men and women. For whatever reason, spouses begin to talk each other for granted. It is probably because they know that will be together until shoemakers last do us part. I really believe that even great marriages have terrible years, so bad that you are just tempted to give up. And do not. Hold on. There will come a time when you will look back on this moment as the prelude to something fuller and richer than you have ever undergo (from the movie hope springs) A relatio nship is like a house. When a light bulb burns out, you do not go out and buy a new house, you change the light bulb.It was very difficult for both of us (my husband and I) to start our marriage life in foreign country without any family support, learning and guinea piging English with a lot of changes in our roles. I am now going to enter into the morsel stage of Gibbs (1988) model of reflection, which is a discussion about my thoughts and feelings As student in university I should try to respects the safety and well-being of other people in the learning experience, recognizing my knowledge, skills and abilities, limits of responsibilities, legislative authority and supervision requirements. Understanding and clarifying my roles. Use clear, accurate and effective communication skill in professional interactions, identifying my inevitably as student, I should try to identify my responsibility and try to improve my ability and quality of my objectives. Becomes familiar with and fo llows the agencys policies, procedures and principles.On top of these I should try to cope myself with the new situation as student how live in the multicultural country with different cultures, languages, foods, climate condition, even driving guidance and roles. My mother tongue is Persian then Kurdish, the educational system in Iran is very different with here for example most of the time we study Persian text, for the first time it was very difficult for me to study the English text. Evaluation is the third stage of Gibbs (1988) model of reflection and requires the reflector to with state what was good and bad about the event. By living in Malaysia I can choose more suitable education methods for myself because there are more options. The course and teaching methods are quite different from my country. Secondly, I can improve my foreign language superchargemore I can contact with others.Thirdly, it helps me to promote the mutual reasonableness of between my mother land and o ther destination countries. It gives me this opportunity to exchange information with the locals. I can get better understanding of the destination countries. Similarly, the locals as well can get more clear recognition about other countries.On the other hand Believing in certain values and traditions when you are in a country which has the opposite ideals, can sometimes cause stress. Being far from my country and families, arduous to cope with the climate and geographical area, trying the new foods and tastes, having allergy to some of foods and products, learning English and try to communicate with other people with English language, high cost of living and studying are the most difficulties of studying in Malaysia. Stage four of Gibbs (1988) is an analysis of the event, where Gibbs encourages the reflector to make sense of the situation. When I first time came to Malaysia I have experienced the cultural shock. Just as it took time to adjust to a different culture when I arrived here. I experience these kinds of symptoms RestlessnessThe coping skills and strategies that were successful help me to adjust to my host culture are Get involved Identify a support group of other study abroad students Suspend judgment until you understand a situation Always, always keep a sense of humor Because of different in geographical area the air pressure in Malaysia is lower than Iran thus the amount of oxygen is lower. Because of these matters After 2 days of arriving to Malaysia I had a severe headache and I was extremely sleepy I try to visit a doctor, she recommend me to do regular exercise.In conclusion, stage five of the Gibbs (1988) model, I really glad to have this chance to study in Malaysia and especially in university of Malaya, gaining an incredible experience and having international friends are the most important things which I have acquired by studying in Malaysia. By living in multicultural society I have this chance to expose to other cultures and learn abo ut them. This leads to respect to other people and adapt to each other. I learn how to improve my talents and passions. I learn to develop tolerance for everything and eventually acceptance. In general being a student in university of Malaysia help me to balance myself and cope myself with my new roles as a wife and students in the university.3.1 ConclusionIn conclusion my reflection skills have developed by means of the production of this assignment. Using a model of reflection has helped me to structure my thoughts and feelings appropriately. My level of awareness concerning evidence based practice, and its importance, has been enhanced with the use of critical reflection. My competence has been further developed and I now feel that my personal and professional development is progressing. Using this reflective model has helped me to realize that my learning is something which I must be proactive in. Furthermore as a student nurse I have recognized that reflection is an important learning tool in practice. I realized that Reflective practice is the process of developing new Insights through self awareness and critical reflection upon experiences both in the moment and from outgoing experiences. Reflection is a remarkable learning tool, research methodology, and leadership strategy to gain clarity of inner beliefs and enhance the art of being present in the moment.ReferencesGibbs, G. (2001). Learning by Doing A Guide to Teaching and Learning Methods monograph online. Reproduced by the Geography Discipline Network. Gibbs, G. (1988) Learning by doing A guide to teaching and learning methods, Oxford Centre for Staff and Learning Development, Oxford Polytechnic. London Further Education Unit. ISBN 1-85338-071-7. Section 4.3.5 Schn, D. (1983) The Reflective Practitioner, How Professionals Think In Action, Basic Books. ISBN 0-465-06878-2.a