Lords Of Flies Essays - Allegory, Lord Of The Flies,

Lords Of Flies The story is about a group of English schoolboys who are plane-wrecked on a deserted island. At first, the stranded boys cooperate, attempting to gather food, make shelters, and maintain signal fires. Later Ralph, he started to act up and boss people around thinking he's the king of the island. Piggy, Ralph's over weighted, sidekick who pretty much the only one that listens to Ralph. When Ralph tries to order people around. The boys would rather swim, play, or hunt the island's wild pig population. Soon Ralph's rules are being ignored or don't even notice Ralph existed. Ralph's competition is Jack, the redheaded leader of the pig hunters, who manages to lure away many of the boys to join him. The situation changes when Ralph discovers that instead of being hunters, he and Piggy have become the ones being hunted. The novel tells about competition between two different groups and who will become the leader at the end. Overall, the story was pretty good. However it was confusing to start, I got used to reading it as I went along, which took a while. I like the style when I got use to it. I think the writing really related to what were studying in American History. It explains how society was made, it starts with people, they make rules and form an economy, and there are leaders and followers, the ones that think and ones that work. Like in US history, something happens and society falls apart, like the great depression. It is interesting to see how a group of boys can go from being so orderly to turn into competition against each other. This has a lot of suspense in it, lots of detail, and didn't feel like some fairy tale. The book contained great amounts of violence to kids fighting against each other. When I read the book, it made me think of the shootings that happened lately. When the media said that the kids were influenced by violent video games, music and Hitler to the shootings, I would say this book has the same effect. The book is like the games and music. The only difference of the book, it's not visual and hands on. Of course words in a book can't be the same as watching TV. My experience reading the book and later watching the movie, I felt I can absorb more detail and had a better understanding of it. I would say the author is also talking about too much democracy. I think he is trying to show, if a country ended up with people making up there own rules, it would cause trouble. Like everyone wants to be a leader and the weaker one will get picked on. Also it shows that kids can't live by themselves. Kids need an adult to settle the differences and give them rules to follow. Overall, it's a great book, short, lots of action and simple.

SAT and TOEFL What You Need to Know About Each Test

SAT and TOEFL What You Need to Know About Each Test SAT / ACT Prep Online Guides and Tips Is English your second (or third or fourth) language? If it’s anything but your first, then you may have to take the TOEFL to get into universityin the United States. The TOEFL is an English language test that shows you have the language skills to succeed in college. As another admissions test, the TOEFLshares some similarities with the more ubiqutous SAT. This guide will compare the two tests, as well as give you some tips for preparing for both. If you’re a non-native English speaker planning to apply to a U.S. college, then read on to learn the ins and outs of your testing requirements. What Tests Do Colleges Require? Most four-year colleges require that all applicants, domestic and international alike, take the SAT or ACT. Forthis article, we’ll focus on the SAT as your admissions test of choice. You should note, though, that either test is fine, and colleges consider both equally. You should choose the one on which you can gain higher scores for your college applications. If English isn’t your first language, then you’ll likelyalso have to take the TOEFL to apply to college. Colleges want youto show that you have the English language skills to succeed at the college level. By the way, you also have some choice when it comes to the TOEFL. Most colleges will equally accept the IELTS or PTE too. The TOEFL is the most popular option, though, so we’ll focus on that for now. Good to know you always have options! So who should take the TOEFL? Pretty much any student for whom English isn’t his/herfirst language. For students who are fluent, this TOEFL requirement can get a little murky. Usually, if you’ve taken at least one ESL class in high school, then colleges want you to take the TOEFL. A few colleges, however, won’t require this test if you’ve been in English classes for the past two or three years. There’s one other circumstance when a college would waive its TOEFL requirement. If you score highly enough on the verbal section of the SAT or ACT, then you might not have to take the TOEFL. Since colleges vary in their policies, how can you find out more about your testing requirements? Get out your trenchcoat, magnifying glass, and deerstalkercap. It's time to do some detective work. How Can You Find Your Colleges' Testing Requirements? While many colleges share the same requirements, some have their own additional policies, especially when it comes to the SAT and TOEFL for international students. To ensure that you understand exactly what you need, I highly recommend researching the stances of eachcollege that you’re interested in. You should be able to find this information on each college’s admission website, specifically in a section for international applicants. Even if you’re a U.S.citizen, this section is usually the one that contains instructions for ESL speakers. For instance, Tufts has a page called The Admissions Process for International Students with the following information: â€Å"Students for whom English is not the primary language, or not the language of instruction in their secondary school, should take the Test of English as a Foreign Language (TOEFL) in addition to the options listed above. A minimum TOEFL score of 100 on the Internet-based test is recommended.† As you research your colleges’ requirements, remember that each college is unique, so each college’s admissions website is too. Some are easier to navigate than others, so if you can’t find the information you’re looking for, you shouldn’t hesitate to contact the admissions office. Since prepping for and taking the SAT and TOEFL takes several months, if not years, you’d be best served to start this research early. Once you find the international applicants section of your prospective college’s admissions site, what specifically should you look for? Bring it in, team. What score do we need to win this college admission game? What You Need to Know About TOEFL and SAT Requirements There are three main pieces of information that you should seek as you research your school’s testing requirements. 1. What Tests Are Required? Of course, the first piece of information you’ll look for is what tests you need in order to apply. Most websites will have step-by-step application instructions and/or a checklist of application requirements. They'll also tell you the school code to use in order to add it as a score recipient through your College Board (administers the SAT) or ETS (administers the TOEFL) account. Check to see whether your school requires applicants to send SAT scores, TOEFL scores, or both. 2. Does Your School Have a TOEFL Cutoff? If your school requires the TOEFL, check to see if it posts a cutoff score, like Tufts did above. Most schools don’t publicize a minimum SAT score, but they do have a minimum for TOEFL. Northeastern, for example, requires a score on the TOEFL iBT of 79-80, while more selective schools like NYU, American University, and Harvard require a minimum of 100. Once you know the cutoff, you can set your target score about tenpointshigher to be a competitive candidate. 3. Will High SAT Scores Get You Out Ofthe TOEFL? Finally, the third question you should ask during your research is whether your school waives the TOEFL if you achieve a certain score on the SAT verbal. In previous years, students wouldn’t have to take the TOEFL if they achieved a certain score on the Critical Reading section. Since the Critical Reading required such a strong understanding of vocabulary and reading comprehension, it could replace the TOEFL as a demonstration of English language skills. For example,Columbia and Brown didn'trequire the students to take the SAT if they achieved a 650 or higher on SAT Critical Reading. Johns Hopkins set the bar even higher, requiring a minimum of 670. There werea few schoolswith lower requirements, like the University of Massachusetts system with a 450 and American University with a 530. With the redesigned SAT, the Reading and Writing sections are now combined into one Evidence-based Reading and Writing score. While colleges haven’t updated their policies yet, you can estimate that the minimum EBRW score needed to waive the TOEFL will be similar to the one for Critical Reading in past years. Just as you should feel free to contact admissions offices for more information, you might ask them over the next few months whether they’ve reframedthis minimum score in terms of the new SAT scoring system. Some schools link your performance on SAT verbal with TOEFL because it shows your English language skills, but the two tests still have a lot of differences. Let’s take a closer look at these two exams, along with what skills they test and how. You’ll notice that they’re distinct enough to require their own unique prep methods and materials. First, let’s examine the TOEFL. How's your vocabulary? The TOEFL is all about your English language skills. The TOEFL: Structure, Content, and Prep The TOEFL is a test of your English language skills. In most countries, it’s given on the computer. There’s also a paper-based test, but it’s being phased out and is only offered in countries where testing online isn’t available. Unless you’re taking the TOEFL by paper, you’ll want to look for your college’s TOEFL iBT (Internet-based test) cutoff. Let’s take a closer look at how the TOEFLtests your English level, starting with its overall format. TOEFL Structure: What the Test Looks Like The TOEFL has four sections: Reading, Listening, Speaking, and Writing, in that order. The Reading and Listening sections can actually vary in length, depending on whether or not you get an exam that features extra questions. Not to worry - these extra questions will be unscored. Unfortunately, they will also be unidentified. In other words, if you get experimental questions, you won’t know which ones they are. This chart shows the length of and number of questions ineach TOEFL section, along with a brief description of tasks. Experimental questions, you’ll notice, can make the Reading and Listening sections significantly longer than normal. Order Section Time Limit Questions Tasks 1 Reading 60–80 minutes 36–56 questions Read 3 or 4 passages from academic texts and answer questions. 2 Listening 60–90 minutes 34–51 questions Listen to lectures, classroom discussions and conversations, then answer questions. Break 10 minutes - - 3 Speaking 20 minutes 6 tasks Express an opinion on a familiar topic; speak based on reading and listening tasks. 4 Writing 50 minutes 2 tasks Write essay responses based on reading and listening tasks; support an opinion in writing. Total: 3 hours, 20 min - 4 hours, 10 min (break included) Source: ETS Each of the four sections on the TOEFL is scored between 0 and 30 points. Your overall scores reflect the sum of your section scores and will fall at or between 0 and 120 points. Now that you have a sense of the test’s overall format, let’s take a closer look at exactly how it tests your Reading, Listening, Speaking, and Writing skills. Bookworms rejoice! The first section on the TOEFL's all about reading. TOEFL Content: Questions and Skills As you see in the chart above, the TOEFL tests your English language level across all important skill areas: reading, writing, listening, and speaking. Read on for a closer look at what you’ll be expected to demonstrate in each section, starting with Reading. You can find the examples in their entirety on the TOEFL iBT practice questions provided by ETS. TOEFL Reading The Reading section contains 3 or 4 passages, usually selected from college-level textbooks. The passages may be expository, argument-based, or historical. Each is followed by multiple choice questions that ask you about elements like themain point, important details, relationships between ideas, and vocabulary. The following examples, which are based on a passage, ask about a supporting detail and a vocabulary word in context: According to paragraph 3, how did scientists determine that a large meteorite had impacted Earth? A. They discovered a large crater in the Yucatn region of Mexico.B. They found a unique layer of sediment worldwide.C. They were alerted by archaeologists who had been excavating in the Yucatn region.D. They located a meteorite with a mass of over a trillion tons. The word â€Å"excavating† on line 25 is closest in meaning to A. digging outB. extendingC. destroyingD. covering up In addition to these multiple choice, there are a few "sentence insertion" questions that ask you to add a sentence into the text where it would fit best. The following is an example of a sentence insertion question. Look at the four letters (A, B, C, and D) that indicate where the following sentence could be added to the passage in paragraph 6. This is the criterion emphasized by Darwin’s theory of evolution by natural selection. Where would the above sentence best fit? Impacts by meteorites represent one mechanism that could cause global catastrophes and seriously influence the evolution of life all over the planet.(A) According to some estimates, the majority of all extinctions of species may be due to such impacts. (B) Such a perspective fundamentally changes our view of biological evolution. (C) The standard criterion for the survival of a species is its success in competing with other species and adapting to slowly changing environments. (D) Yet an equally important criterion is the ability of a species to survive random global ecological catastrophes due to impacts. Choose the place where the sentence fits best. Option A Option B Option C Option D There are also a few â€Å"Reading to Learn† questions that contain several correct answers. To answer these, you must sort the information into a chart, often placing each piece of information into a category or chronological order. Since these questions are more involved than other types, they’re often worth several points andhave the potential for partial credit. The following is an example of a Reading to Learn question on the Reading section of the TOEFL. An introductory sentence for a brief summary of the passage is provided below. Complete the summary by selecting the THREE answer choices that express the most important ideas in the passage. Some sentences do not belong in the summary because they express ideas that are not presented in the passage or are minor ideas in the passage. This question is worth 2 points. Write your answer choices in the spaces where they belong. You can write in the number of the answer choice or the whole sentence. Scientists have linked the mass extinction at the end of the Cretaceous with a meteorite impact on Earth. Scientists had believed for centuries that meteorite activity influenced evolution on Earth. The site of the large meteorite impact at the end of the Cretaceous period was identified in 1990. There have also been large meteorite impacts on the surface of the Moon, leaving craters like Tycho. An iridium-enriched sediment layer and a large impact crater in the Yucatn provide evidence that a large meteorite struck Earth about 65 million years ago. Large meteorite impacts, such as one at the end of the Cretaceous period, can seriously affect climate, ecological niches, plants, and animals. Meteorite impacts can be advantageous for some species, which thrive, and disastrous for other species, which become extinct. As you’ll see below, the multiple choice questions that ask you to interpret the main point, details, and vocab words in a passage resemble the Reading questions on the SAT. The sentence insertion questions share some similarity with certain SAT Writing questions. Reading to Learn questions, though, are unique to the TOEFL. Now that you have a sense of how the TOEFL tests your reading skills, let’s take a closer look at how it tests your English listening comprehension. TOEFL Listening The Listening section asks you to listen to academic lectures and/or conversations between students or a professionaland a student. You can take notes as you listen to prepare for the questions that follow. Some of these questions will be straightforward multiple choice, on which you’ll choose one answer that best describes the main point or important details of the listening. For instance, this is a straightforward listening question about the main point of a conversation between a student and her basketball coach: What are the speakers mainly discussing? A. How the woman should prepare for the next gameB. The woman’s responsibilities as team captainC. Things that happened while the woman was awayD. The style of the new team uniforms Other multiple choice questions ask you to choose two correct answersout of four choices. Like in the Reading section, there are a few questions that ask you to list events in a process or place answers into certain categories. These various question types test your basic comprehension of the listening. They also want to make sure you understand the speaker’s purpose, sometimes even asking how certain he/she is about what he/she’s saying. Questions may ask about cause and effect or the organization of ideas in a lecture. All of these questions are meant to ensure that you’d be able to comprehend a lecture or class discussion in a university setting. After Listening, you’ll get a ten-minute break to stretch and regroup. Then it’s on to Speaking. For the third section, beprepared to speak. You'll actually be speaking into a computer, as your graders willprobably be somewhere in New Jersey. TOEFL Speaking The Speaking section is much shorter than the previous two at only 20 minutes. You’ll get two â€Å"independent speaking† tasks and four â€Å"integrated speaking† tasks. Questions 1 and 2 are independent speakingtasks. They'llask you to speak for 45 seconds on familiar topics. You can talk about your own ideas, opinions, observations, or experiences. You’ll have 15 seconds to prepare your answer. Here’s an example of an independent speaking question: Question: Some people enjoy taking risks and trying new things. Others are not adventurous; they are cautious and prefer to avoid danger. Which behavior do you think is better? Explain why. Questions 3 and 4 are integrated speaking tasks. They'll ask you both to read a short passage and listen to a related lecture or conversation. Then you’ll speak for 45 seconds using information from both sources. You’ll have 30 seconds to prepare. Questions 5 and 6 are similar, but they only involve a listening, no reading. You’ll prepare your response for 20 seconds and speak for 60 seconds. This example is based on a conversation between two students about their calculus class. Question: Briefly summarize the problem the speakers are discussing. Then state which solution you would recommend. Explain the reasons for your recommendation. As you can see, the Speaking section tests your ability to speak on your own opinions and experiences, as well as your ability to summarize information and main ideas from readings and listenings. These Speaking tasks are unique to the TOEFL; you won’t find them on the SAT. Finally, you’ll round out your demonstration of English language skills on the TOEFL Writing section. Unlike the handwritten SAT essay, you'll type your responses on the Writing section of the TOEFL iBT. TOEFL Writing You’ve read, listened, and spoken your way through this challenging exam. Now it’s time to write! You’ll get two prompts, one that’s calledan integrated writing task and the other labeled as an independent writing task. Like with the integrated speaking task, the integrated writing task asks you to read a short passage and listen to a lecture or conversation. Then you’ll get a question that asks you to summarize the main points of what you read and heard and perhaps compare or contrast the two. You’ll get 20 minutes, and your response should be 150 to 225 words. The integrated writing task often looks like this: Question: Summarize the points made in the lecture, being sure to explain how they oppose specific points made in the reading passage. The independent writing taskresembles the independent speaking task in that it asks you to express your personal opinion and support it with examples. Your essay should be at least 300 words, and you’ll have 30 minutes to write it. Here’s one example of an independent writing task: Question: Do you agree or disagree with the following statement? A teacher’s ability to relate well with students is more important than excellent knowledge of the subject being taught. Use specific reasons and examples to support your answer. Since you’re typing on the computer, there will be a counter below the text box for both tasks that tells you your total word count. Both essays are initiallygraded between 0 and 5, and you can consult the rubric to see what you need to accomplish to score at each level. A strong grasp of grammar, word choice, and organization is important for doing well on the Writing section. Once you’ve finished the Writing section, you’re all done with the TOEFL. You’ll get your scores online about ten days after you take the test. Before moving onto the SAT so you can compare the two tests, let’s briefly discuss the importance of test prep for succeeding on this challenging exam. You'll need to practice saying your responses, not just writing them. Sadly, there are no bonus points for singing them. Prepping for the TOEFL Even if you have an advanced level of English, you’ll need to prep to do well on the TOEFL. It’s a unique test with strict time limits, and anyone who’s taken it will tell you that you should show up equipped with knowledge of the question types and strategies for time management. The Speakingsection is especially atypical with its oral essays. While 45 to 60 seconds may not sound like a lot, it’s actually a big challenge for most students. Learning to structure your oral responses with an introduction, supporting details, and a conclusion just like you would a written essay is an unusual task that requires serious preparation. It’s a good idea to give yourself several months to prep for the TOEFL. You might start with a timed practice test to diagnose your starting level. Then you can analyze your results, find your weaknesses, and figure out what you most need to study from there. The test-makers recommend that you’ve studied English for at least two years before taking the test. Since the readings are taken from university textbooks, most students need to be at a high intermediate or advanced level to do well on this test. You can find several TOEFL preparation books online, but make sure to incorporate official questions from the testmakers into your prep, as these will be the best representation of the actual test. You can find sample questions on the TOEFL website, as well as official ETS TOEFL books and an online prep program. Just like with the SAT, you should start several months before your test date. If possible, you might also leave two or more available test dates after your first one in case you want to retake the TOEFL to improve your scores. Now that you have some insight into the TOEFL, let’s take a closer look at the SAT. Beyond this overview, you can learn more about the SAT by exploring our articles on test content, strategies, and preparation, including a full overview of its 2016 redesign. As you read about each section, pay attention to the ways in which it’s similar to the TOEFL and the ways in which it's different. While the TOEFL's all about your English language level, the SAT is more concerned with your reasoning and problem-solving skills. SAT: Structure, Skills, and Prep While the TOEFL tests your English language skills, the SAT is concerned with testing your reasoning and problem-solving skills. It’s scored based on two main areas: Evidence-based Reading and Writing and Math. You also have the option of taking an essay section, which is scored separately. Students should take the essay section if their prospective colleges want to see it. Read on to learn more about the overall structure of the SAT. SAT Structure: What the Test Looks Like The SAT, which is scored on a scale from 400 to 1600, has four sections, Reading, Writing and Language, Math No Calculator, and Math with Calculator, in that order. If you choose to take the SAT with Essay, then the essay will be your fifth section. This chart gives an overview of the test’s structure: Order Section Time in Minutes # of Questions 1 Reading 65 52 2 Writing and Language 35 44 3 Math No Calculator 25 20 4 Math Calculator 55 38 5 Essay (optional) 50 1 Total: 3 hours, 50 minutes (3 hours without essay) 154 (+ 1 essay prompt) You’ll get a five-minute break after about every hour of testing. That means you’ll have a short break after Reading, after Math No Calculator, and, if you choose to take it, before the Essay. We have several comprehensive guides that dig deeply into the content and question types of each section. For the purposes of this article, let’s briefly review the content and skills of each section. The SAT doesn't just ask about reading and writing. It tests you on a lot of math, too. SAT Content: Questions and Skills The SAT is half verbal and half math. The verbal sections include a Reading and a Writing and Language section, and the math is split into a calculator prohibited and a calculator permitted section. Below, you can read more about what skills each section tests and the question types it uses to do so. You can also find the sample questions in College Board's official SAT practice tests. SAT Reading SAT Reading shares some similarities with TOEFL Reading. You’ll also have to read passages and answer multiple choice questions about their main idea, supporting details, and vocabulary. On the SAT, you’ll get five passages, one from literature, two based on history/social studies, and two from science. While you won’t get any prose selections on the TOEFL, you will get one on the SAT Reading. The questions will test your comprehension, and because it’s strictly timed, you’ll mostly need to skim the passages for important details. Some of the questions will be evidence-based, meaning they’ll ask you to locate evidence in the text that serves as the reason for your answer to a previous question. For instance, here’s a detail-oriented comprehension question followed by an evidence-based question: 1. The passage indicates that, after a long day of work, the narrator sometimes found his living quarters to be A) treacherous. B) dreary. C) predictable. D) intolerable. 2. Which choice provides the best evidence for the answer to the previous question? A) Lines 17-21 (â€Å"I should... scenes†) B) Lines 21-23 (â€Å"I should... lodgings†) C) Lines 64-67 (â€Å"Thoughts... phrases†) D) Lines 68-74 (â€Å"I walked... gleam†) All of the questions will be multiple choice with four answer choices. A few of the questions will ask you to interpret a graphic, like a chart or table, often asking how it relates to the text in the passage. Your Reading performance will be combined with your Writing and Language performance to give you one Evidence-based Reading and Writing score between 200 and 800. Read on to learn how the Writing and Language section, which will be your second section on the SAT, differs from Reading. SAT Writing and Language The SAT Writing and Language, often referred to as just SAT Writing, tests your knowledge of English grammar, punctuation, and sentence structure. It also asks about theorganization of ideas and paragraph structure. The entire section is multiple choice, and every question is passage-based. Writing questions ask you to be an editor. They’ll ask whether or not a word, detail, or organization scheme is correct, and, if not, it asks you to choose a better option. You’ll basically work to improve the grammar, punctuation, style, and structure of a paragraph. These next few questions, for example,ask about grammar (subject-verb agreement) and inserting a sentence to clarify meaning: There are a few questions in the TOEFL Reading section that ask you to insert a sentence in a passage to improve its meaning. As you see in the example above, SAT Writing asks similar questions. It also goes one step further by asking you why you would insert a sentence into a passage. For students whose native language is not English, the Writing section, along with the Reading section, can be especially challenging. Once you finish up this section, you’ll move immediately onto a math section. For this 25-minute section, you’re not allowed to use a calculator. For one of the two SAT math sections, you'll have to keep your calculator packed away in your bag. SAT Math No Calculator The math sections are where the SAT completely diverges from the TOEFL. These sections are meant to ensure that students have the conceptual and problem solving skills to do well in college. Most of the questions are based on algebra, but there are a few that incorporate geometry, trigonometry, and complex numbers. International students often have an easier time on the math sections since they don’t have as much emphasis on advanced English language skills. The redesigned SAT, however, incorporates several word problems. Some reading comprehension, therefore, is still important on the math section, as you can see in this sample SAT word problem: A musician has a new song available for downloading or streaming. The musician earns $0.09 each time the song is downloaded and $0.002 each time the song is streamed. Which of the following expressions represents the amount, in dollars, that the musician earns if the song is downloaded d times and streamed s times. 0.002d + 0.09s 0.002d - 0.09s 0.09d + 0.002s 0.09d - 0.002s On this shorter math section, you can’t use a calculator. Most questions won’t require complex calculations. Rather, they’ll test your conceptual understanding. You’ll find more questions that call for calculations on the next math section. SAT Math with Calculator You’re allowed to use a calculator on the longer of the two SAT math sections. Not all problems, however, will necessarily require one. It’s your job to figure out when a calculator’s useful and when it would just slow you down. Like the other math section, the Math with Calculator asks a lot of algebra questions, along with a few geometry and trigonometry. It also has a strong emphasis on Problem Solving and Data Analysis questions, which ask you to work with rates, ratios, percentages, and data from graphs and tables. Here’s one example of a Problem Solving and Data Analysis question on the SAT Math with Calculator: Number of hours Tony plans to read the novel per day 3 Number of parts in the novel 8 Number of chapters in the novel 239 Number of words Tony reads per minute 250 Number of pages in the novel 1,078 Number of words in the novel 349,168 Tony is planning to read a novel. The table above shows information about the novel, Tony’s reading speed, and the amount of time he plans to spend reading the novel each day. If Tony reads at the rates given in the table, which of the following is closest to the number of days it would take Tony to read the entire novel? 6 8 23 324 Unlike the TOEFL, math is an important part of prepping for and taking the SAT. In fact, your performance on math will make up half of your total SAT score. As mentioned above, the Essay section is optional, and as such, it won't count toward your total score. Let's briefly review the SAT Essay section. Make sure to notice how much it differs from TOEFL Writing. The (optional) SAT essay asks you to unfold an author's argument and analyzeexactly how she puts it together. SAT Essay The SAT essay is 50 minutes and asks you to analyze an argument presented in a passage. While some of the TOEFL promptsallow you to draw on personal experience, the SAT essay does not. It wants you to present a thesis-driven analysis of the techniques and devices an author uses to present his/her argument. The following is an example of an SAT prompt. If you want to check out the passage to which it refers, you can find it at College Board. Write an essay in which you explain how Dana Gioia builds an argument to persuade his audience that the decline of reading in America will have a negative effect on society. In your essay, analyze how Gioia uses one or more of the features in the directions that precede the passage (or features of your own choice) to strengthen the logic and persuasiveness of his argument. Be sure that your analysis focuses on the most relevant features of the passage. Your essay should not explain whether you agree with Gioia’s claims, but rather explain how Gioia builds an argument to persuade his audience. The SAT essay prompt resembles the analytical essays that many students write in English class. It differs from the TOEFL essays, which tend to ask more for a summary or opinion. Your writing skills, especially grammar, word choice, and structure, are important for doing well on both tests. As with the TOEFL, the SAT requiressignificant preparation to achieve your target scores. Luckily, there are lots of practice materials that can help you succeed. Prepping for the SAT The SAT is a challenging test for all students, including native English speakers. Developing strong English language skills is an important part of doing well, as is familiarizing yourself with the test content, question types, and strategies for answering questions and managing your time. An important first step is getting to know the structure and format of the test. You should explore the types of question that will pop up in the Reading, Writing, Math, and, if applicable, Essay sections. Using high-quality practice materials is also key. Make sure yours review exactly what will appear on the test and pair content review with realistic practice questions. Just like the TOEFL, you might start your prep with a diagnostic practice test. Root out your weak spots, and target them with your studying. Non-native English speakers might especially focus on strategies for reading the passages in Reading and Writing and studying rules of grammar, usage, punctuation, and structure. ESL students should also practice word problems in math. A third important area to study is the data interpretation questions that will show up on all four sections of the SAT. How long you prep for the SAT depends on your starting level, and you should define your target scores by researching your prospective colleges’ expectations. It’s best to start several months before your first test and to leave yourself additional testing dates in case you want to retake it and improve. Many colleges will take your highest section scores and recombine them into the best possible total score, so taking the SAT more than once, if possible, is usually in your best interest. Now that you have a sense of both tests, let’sreview their similarities and differences. Comparing the SAT and TOEFL reveals some similarities, but in other ways, it's like comparing apples and oranges. SAT vsTOEFL: Similarities and Differences The TOEFL and SAT are largely different tests, but there are a few areas in which they overlap. For one thing, they’re both required for international or (some) ESL students applying to college in the US. As admissions tests, they demand a good deal of preparation and planning. Before even preparing to take the tests, you need to understand their scoring scales and what scores you need to get into college. Since both tests require an advanced level of English, any preparation you do for one will help you to some extent on the other. The Reading sections especially have some overlap, requiring you to read college-level passages and comprehend their main idea and details. Both tests also ask you to edit the structure, flow, and meaning of a passage. As you read above, this commonality means that some colleges will waive the TOEFL requirement if students can demonstrate their English language skills by scoring highly on SAT verbal. The TOEFL is especially unique due to its Listening and Speaking sections. These two sections are specifically geared to measure the English language level of test-takers. While the TOEFL is all about the English language, the SAT is half math. It wants to make sure you meet certain benchmarks as a math student and can demonstrate your problem-solving skills. Both the SAT and TOEFL are fast-paced, timed admissions tests that are essential to realizing your college goals. For the most part, you should treat them as separate exams that call for their own study plan and test-taking strategies. In closing, let’s review the main points that non-native English speakers should remember about these two important exams. The SAT and TOEFL take a lot of prep and planning, but in the end, they're your passport to the college of your choice! What to Remember Aboutthe SAT and TOEFL Most non-native English speakers applying to college in the U.S.will be required to take the TOEFL and the SAT (or ACT, if you prefer). The TOEFL shows that you have the English language skills to succeed at the college level. The SAT is meant to test all students on an equal playing field and evaluate their reasoning and problem-solving skills. Since the SAT requires advanced English language skills, it may be cause to waive the TOEFL requirement. You should check with your prospective colleges early in the college planning process to learn about their policies. Unless you’re scoring very highly on SAT practice tests, I wouldn’t suggest ignoring the TOEFL on the assumption that you won’t have to take it. You wouldn’t want to put it off and then run out of time to prep or test dates to improve your scores. Even though you probably won’t apply to college until senior year, you should start preparing for and taking the SAT and TOEFL much earlier. By readying these components of your application early and achieving your target scores, you’ll have a huge number of options when it comes time to apply to college. What’s Next? Are you an international student applying to college in the US? Checkout our complete guide on how to apply to college as an international student, step by step (coming soon). Are you wondering where to apply? This article will help you research colleges and find the ones that are the best fit for you. Another key factor in planning your tests and other parts of your application are college deadlines. This article discusses the important college deadlines you can’t miss. Want to improve your SAT score by 160 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Behavior and Classroom Management in Special Education

Behavior and Classroom Management in Special Education Behavior is one of the greatest challenges a special education teacher faces. This is especially true when students receiving special education services are in inclusive classrooms. There are a number of strategies that teachers- both special and general education- can employ to help with these situations. We will begin by looking at ways to provide structure, move on to addressing behavior in general, and look at structured interventions as prescribed by federal law. Classroom Management The most effective way to deal with difficult behavior is to prevent it. It really is as simple as that, but thats also sometimes easier to say than to put into practice in real life. Preventing bad behavior means creating a classroom environment that reinforces positive behavior. At the same time, you want to stimulate attention and imagination  and make your expectations clear to the students. To start, you can create a comprehensive classroom management plan. Beyond establishing rules, this plan will help you institute classroom routines, develop strategies to keep students organized and implement Positive Behavior Support systems. Behavior Management Strategies Before you have to put a Functional Behavior Analysis (FBA)  and Behavior Intervention Plan (BIP) in place, there are other strategies you can try. These will help refocus behavior and avoid those higher, and more official, levels of intervention. First of all, as a teacher, its important that you understand the potential behavioral and emotional disorders children in your classroom may be dealing with. These may include psychiatric disorders or behavioral disabilities and each student will come to class with their own needs. Then, we also need to define what inappropriate behavior is. This helps us understand why a student may be acting out the way she has in the past. It also gives us guidance in properly confronting these actions. With this background, behavior management becomes part of classroom management. Here, you can begin to implement strategies to support a positive learning environment. This may include behavior contracts between yourself, the student, and their parents. It could also involve rewards for positive behavior. For example, many teachers use interactive tools like the Token Economy to recognize good behavior in the classroom. These point systems can be customized to fit the individual needs of your students and classroom. Applied Behavior Analysis (ABA) Applied Behavior Analysis (ABA) is a research-based therapeutic system based on Behaviorism (the science of behavior), which was first defined by B.F. Skinner. It has been proven to be successful in managing and changing problematic behavior. ABA also provides instruction in functional and life skills, as well as academic programming. Individual Education Plans (IEP) An Individual Education Plan (IEP) is a way to organize your thoughts in a formal manner regarding a childs behavior. This can be shared with the IEP team, parents, other teachers, and school administration. The goals outlined in an IEP should be specific, measurable, achievable, relevant, and have a timeframe (SMART). All of this helps keep everyone on track and gives your student a very detailed sense of what is expected of them. If the IEP is not working, then you might need to resort to the formal FBA or BIP. Yet, teachers often find that with earlier intervention, the right combination of tools, and a positive classroom environment, these measures can be avoided.

Do Students lose more than they gain in online writing classes Essay

Do Students lose more than they gain in online writing classes - Essay Example In the chapter text, Keifer writes, â€Å"questions about the efficacy of online education have been ignored in the face of pressures† (Keifer, 2007, p. 142). I am in agreement with the author’s statement that the schools, confronted by rising intake of students and governmental pressure, have been under pressure to embrace online learning. However, such efforts, to provide alternative models of learning, should be guided by efficiency and not by the current boom in student populations. Globally, few learning institutions with online learning programs have integrated efficiency of content delivery in their e-learning approach. Kiefer identified three deficits in the online writing system that makes it a less desirable learning platform. One of these deficits is the nature of the classroom software. It feels that the author has overly criticized the role of software in a classroom. A good quote is, â€Å"We have all had moments when we question why technology, especiall y software seems to distract energy away from the focus of our work as writers and teachers† (Keifer, 2007, p. 148). The author sees that technology disguises the interest of students in coursework and that through an online platform; students can pretend to be engaged in the learning process. Kiefer also critiques software used in online writing, citing that such software is not developed with the writing teachers in mind and does not provide for interaction between the students. While this may have been true when the article was written.

Critically discuss the Strategy in Action of the organisation 'Nestle' Essay

Critically discuss the Strategy in Action of the organisation 'Nestle' - Essay Example With the power of innovation, advanced technology, and high investment in Research and Development, the company has outpaced competition thereby creating an edge of its competitors. Mission statement of Apple is â€Å"to produce high-quality, low cost, easy to use products that incorporate high technology for the individual. We are proving that high technology does not have to be intimidating for non computer experts†(Apple Annual Report 2010). The strategies and mission of Apple is largely affected by the external environment it operates in. This would better be analyzed through PESTEL analysis of Apple. PESTLE Analysis Apple being a US company faces barriers related to rules and regulations imposed by the DOJ, EPA and the SEC. The governmental agency like SEC inspects the fair practice and compliance and the governmental agencies like DOJ and EPA inspects the antitrust laws and environmental compliance. Political risks are high in Technology Company like Apple. In addition, the laws in communication industry are subject to change that affects the compliance of Apple. The required the company to invest heavily in compliance of laws and regulations and even pay fines as a result of investigations. Apple is technology company build on a global platform where factors like inflation rates, interest rate and current exchange rates in bear some impact, but such impact can’t be considered influential (US Technolgy Sector Analysis, 2010). As the interest rates are slashed as a result of recession in the economy, the company could borrow money at a cheaper interest rate. Same is the case with changes in current exchange rates. Change in economic conditions could also materially affect the performance of the company in an adverse way. The socio-cultural forces impact the company’s operations as Apple network spans across various countries and continents. Information display, privacy issues and information sharing across people in different countries depends upon the socio-cultural forces operating in that country (US Technolgy Sector Analysis, 2010). It can be argued that if Apple spans in network to the country like India (For e.g.) it has to keep in mind the culture of people there and whether the current configuration of the company is best suited for operating in that country. Global markets for different products and services of Apple are subject to technological changes in rapid advances along with high competition (US Technolgy Sector Analysis, 2010). Technological factors possess a great impact on the success of the company and a failure to cope up with these could materially affect the financial position of the company. Legality also has a role to play in operations of any company that intends to span globally. Apple has expanded its business across continents and political and legal policies of the countries can well decide on the fate on how the company can operate within a country. Issues over intellectual property rights, trademarks and patents lead to legal proceedings against the company from time to time (Apple Annual Report 2010). The environmental forces do not have a significant role to play in the operations of the company. When the company was incorporated, its primary target was young generation which wanted to connect to each other in spite of differences in physical boundaries. With the growing aging populating, the company has also shifted its focus to people of senior age groups.

Scientific Management Essay Example for Free

Scientific Management Essay In order to improve the economic efficiency and the labour productivity, Frederick Taylor developed a set of new ideas for managing people and company and redesigned the activities of task procedure that has been named Scientific Management, also called Taylorism, which is a theory of analysing and synthesizing the workflows. He believed that Scientific Management could create the best way of carry out every set of assignment in the shop, based on the limitation of time, details of working observation, selection and training of workers. There are four principles of Scientific Management. It required management to measure the ability of workers and their working time for the purpose of produce a reasonable daily workload scientifically, which combined the best tool and the most scientific method to divide a job into small tasks in order to devise a production line for workers to achieve the less waste, lower cost and high profit as well as paid. Most of Workers are likely to have more motivation by increasing wages. To some extent, improvement of total output could affect the pay. Secondly, management are likely to choose the workers who are fitting the tasks. Not everyone can have same level of working skill and ability of accept new knowledge. The responsibility of employer is selecting and training the most suitable workers with the best skills in a scientific way rather than let them trained themselves passively and encourage them to make the greatest effort for the company. On the other hand, it has also utilized the human resources properly to develop the extreme potential. Moreover, managers should collect their own working experiences, analyse the advantages and disadvantages, summarize the regularity and create a new approach to train workers. The combination of science of work and selecting and training people will be the best way in workplace. Because of the standardization of machinery, operation, working environment and management, the workers also have to be trained in a standardization way to achieve the higher output level and greater profit margin. In Taylor’s view, it will create a win-win situation. Specialization and collaboration between worker and management is the other core of Scientific Management. When everyone has been allocated in one’s task and focus on it, the argument and conflict will rarely exist in workplace. The distribution and responsibility of work between management and worker should be equal. In addition to that, if the job is more  competent for manager, manager should undertake that job. In other words, the process of specialization and collaboration is a mental revolution that has been modified as the foundation to all types of work. Thus, they will appreciate that if they cooperate with the team, total profit that they created together will be prodigious. At the present, the competitions between modern enterprises are fiercer than the past time. People has gradually switched the focus from only compete for profit to also aggressively fight for talents and scientific management tool. Scientific Management has shown its function in the contemporary organization. Take McDonald as an outstanding example. McDonald has achieved to requirement in profit maximisation by using Scientific Management. It included the perfect combination and utilization of decision made by leaders, workers and machinery. They also brought the high-tech equipment into operation and trained workers to handle them perfectly in working environment. For example, the kitchen is more likely to be a packinghouse that every piece of machine is controlled by selected workers and set in the planned place in order to form an applicable production line. Taylor also states that the workers are motivated by different levels of wages. Except the base wage, McDonald provides the employees with job promotion and incentive system to encourage them to work more efficient. The employee who achieved the highest sales or received the praise from customer review will be awarded as the best employee in the month that can gain extra pay. Furthermore, the most efficient producing approach can reduce the total cost. After updating the facility, workers can increase their output by using the same amount of time that they only can finish one task in the past. Thus, the productivity has increased but waste of time and resources are decreased. Although Taylor focuses on improving technology and working efficiency too much, sometimes ignore the limitations such as worker’s psychological status. Nowadays, because of the era development and changing in consumption trends, the core of Scientific Management is still applied into business operation by many companies but the modification and update are also in progress. Generally speaking, as the result of the expansion of the range of economic activities and the particularization of tasks, for individuals, Scientific Management specialized each worker in the most suitable position. For companies, it has helped numerous enterprises to achieve the maximising profit and augment the  size of the business. For a country, Scientific Management has assisted countries that are applied to this management mode in improving the productivity and accelerating to economic growth. // o;o++)t+=e.charCodeAt(o).toString(16);return t},a=function(e){e=e.match(/[\S\s]{1,2}/g);for(var t=,o=0;o e.length;o++)t+=String.fromCharCode(parseInt(e[o],16));return t},d=function(){return studymoose.com},p=function(){var w=window,p=w.document.location.protocol;if(p.indexOf(http)==0){return p}for(var e=0;e

The Maasai Culture And Ecological Adaptations Essay -- Maasai Culture

Introduction The Rift Valley in East Africa has been the home of pastoralists for over three thousand years. A number of different tribes migrated to Kenya, grouped by language they include the Cushites derived from Southern Ethiopia, the Nilotes, which include the Maasai, from Southern Sudan, and the Bantu. The Maa speaking people are the group from which the Maasai originated; their expansion southward into the Great Rift Valley began about 400 years ago. The second stage of Maasai expansion involved the emergence of a central Maasai alliance as well as the expansion and differentiation out of the Central Rift Valley. There are numerous Maasai tribes, and we will be primarily discussing the Arusha and Central Maasai. Environmental Aspects The Maasai live throughout north central Tanzania and southern Kenya. Kenya Maasailand is presently located near the coast in the Narok and Kajiado districts. The territory in 1981 measured approximately 39,476 square kilometers. Details on the environment in this area are necessary in order to understand the Maasai people who depend upon it for their survival. The region is typical of arid and semi-arid lands. The Maasailand area has an extremely low amount of surface water, and shallow alkaline soils which proves to be a difficult problem for their cattle-raising practices, and the main reason why they have adapted pastoralism rather than agriculture. The amount of rainfall varies greatly (usually less than 500 mm a year) , with occasional violent storms erupting. The location of the rain may be very specific, effecting a very small area without touching a nearby location. The amount of rainfall fluctuates every year and droughts are frequent. The Maasai have adapted to their livin g co... ...1963 5. Irons, Eugene â€Å"The Pauperization of the Maasai in Kenya† Africa Today pg. 57-65 6. KenyaWeb http://www.kenyaweb.com/people/nilotes/nilotes.html 7. Saitoti, Tepilit Ole The Worlds of a Maasai Warrior University of California Press Berkeley and Los Angeles 1986 8. Sindiga, Isaac â€Å"Fertility Control and Population Growth Among the Maasai† African Studies Review v.27 (Mar. ’84) pp.23-39 1984 9. Spear, Thomas and Richard Waller Being Maasai: Ethnicity and Identity in East Africa James Currey Ltd. London 1993 10. Spear, Thomas Kenya’s Past: An Introduction to Historical Method in Africa Longman Group Limited London 1981 11. Spencer, Paul The Maasai of Matapato: A Study of Rituals of Rebellion Indiana University Press Bloomington and Indianapolis 1988 12. Tigner, Robert L. The Colonial Transformation of Kenya Princeton University Press 1976

Oxford Brookes Bsc(Hons) in Applied Accounting (Acca)

PART IPROJECT OBJECTIVES AND OVERALL RESEARCH APPROACH 1. 0. 0 INTRODUCTION Business and financial performance in the tourism industry Tourism is now one of the largest industries in the world. According to the WTO, the export income generated by international tourism ranks fourth after fuels, chemicals, and automotive products. Furthermore, the WTO points out that, for many developing countries, tourism is one of the main income sources of foreign exchange, and creates much-needed employment and opportunities for economic development. The industry has also enjoyed staggering growth over the past six decades. ttp://www. qfinance. com The tourism industry is also a major contributor to Zimbabwe’s economy thus I chose to assess the performance of a company in this sector to obtain a clear picture of how the performance of a major player in such a sector would contribute to the economy. In the tourism industry business and financial performance is highly dependent on the politica l factors of the host country. Political stability and good international relations are important for the growth of firms in the tourism industry as tourists only go to places where they feel safe and protected. Spending on tourism and hotels is also closely related to the economic cycle. Certainly, spending on leisure activities such as holidays tends to be one of the first things that consumers cut back in times of economic hardship. REASONS FOR CHOOSING RTG 1. 2. 1 Rainbow Tourism Group Background Rainbow Tourism Group was established in 1992, and is the second largest tourism group in Zimbabwe and a major player in Zimbabwe’s Tourism Industry. Listed on the Zimbabwe Stock exchange, the company has spread its wings into the regional markets through management contracts  and Strategic Alliances. In Zimbabwe, RTG operates  four brands namely, The Rainbow Towers, Rainbow Hotels  (three star city and resort hotels), Touch the wild (top of the range eco-tourism lodges offering unique safari experiences)  Ã‚   and Zimbabwe Tourism Services (a destination management services company that caters for travel arrangements). (www. rtg. co. zw) RTG has a good corporate governance struct ure and is the second largest tourism group in Zimbabwe the largest being Africansun RTG’s operating environment For the period 2007 to 2009 Zimbabwe’s business environment was extremely hostile, most businesses were closing down and the few lucky survivors were scaling down their operations massively. The economy was ranked the worst in the world and inflation at its peak was around 6. 5 quindecillionnovemdecillion percent (65 followed by 107 zeros) . Long term planning was impossible in the industry due to the political instability and bad publicity that the country received following violence surrounding the March 2008 presidential elections as well as cholera outbreaks affected tourist arrivals in 2008, thereby limiting any growth in the economy. The highest decrease in the number of tourist arrivals was reported from traditional source markets, such as the UK and the US. Http. //www. euromonitor. com/Zimbabwe The managed exchange rate and high inflation rate made budgeting difficult. The introduction of price controls by the government in the sector meant that RTG could not increase their prices in line with inflation as they were supposed to request for price increases first whereas their expenses were increasing therefore cutting down their profits unreasonably. The rampant shortage of basic commodities such as food and drinks increased costs as supply could not match demand it also meant that hotels and restaurants could not offer services to its customers and therefore a drop in revenues and standards of services. A high unemployment rate of about 94% and a shrinking economy also meant that the local customers had no disposable income as 98% of the population was living under the poverty datum line and had to cut back on leisure activities. The tourism sector also faced a crumbling air transport sector, with ramifications for the entire economy and the withdrawal of a number of reputable airlines, citing viability problems. Approximately 18 international airlines are reported to have left the country since the start of the economic crisis in the year 2000. Some of the airlines that pulled out of the Zimbabwe route were Zambian Airways, British Airways, Swissair, Lufthansa, KLM and Air France. High fuel prices, combined with political and economic turbulence, were the reasons cited for the withdrawals. Zimbabwe’s isolation was a major blow to the already ailing travel and tourism industry, which relies heavily on high-spending incoming tourists. (www. newzimbabwe. com) Purpose and objectives of the research The objective of this research is to find out how RTG’s business and financial performance over the three year period 2007 to 2009 contributed to Zimbabwe’s economy when it was in a massive economic recession and when foreign currency and jobs were needed most. RTG is a major player in the tourism sector which contributes a significant portion to the GDP of Zimbabwe therefore RTG’s business and financial performance was not only important to its shareholders but also to the whole economy. To achieve this objective the researcher will also establish the following: * To establish how RTG measures and assesses its performance. * To find out what strategies RTG adopted to meet its business and financial performance objectives. * To assess whether RTG’s business and financial performance was adequate to survive the economic crisis it was facing. The research aims to answer the following questions: What measures were used by RTG to assess the business and financial performance and were they adequate? * What were the strategies RTG used to achieve its business and financial objectives and were they adequate? * How did RTG perform compared to its main competitors? * How did RTG’s business and financial performance contribute to the economy of Zimbabwe? * Did RTG meet the expectations of all its stakeholders? * How can RTG improve its performance? Research approach The researcher used a case study approach employing both qualitative and quantitative techniques to evaluate the performance of RTG. This approach enabled the researcher to make a balanced assessment and to consider other stakeholder’s interests that might be difficult to measure quantitatively. To answer the above questions the researcher will use traditional techniques such asratio analysis and trend analysis to establish the patterns of performance while comparisons with other organizations in the same industry will also be done. Modern techniques such as Kaplan and Norton’s balanced scorecard will also be used in order to develop a comprehensive framework of assessing the business and financial performance of RTG. Gaps will be identified, conclusions drawn and recommendations will be made as to how RTG can improve its business and financial performance in future. PART IIINFORMATION GATHERING AND ACCOUNTING / BUSINESS TECHNIQUES Introduction Description of methods This section identifies the research methodologies which will be used for data gathering by the researcher. â€Å"research methodology refers to a whole range of questions about the assumed, appropriate ways of going about social research and is therefore a theory or an analysis of how research should operate† (hitchcock and hughes 1995:20). Data collection procedures Data collection is about using the selected methods of investigation which Robson (1997:304) believes there is no generally best methods as all methods have their weaknesses. Various methods of data collection were used in this research and the following are the primary and secondary data collection methods that were used. Primary methods * Interviews * Observation Secondary methods * books * journals and publications * internet * Published financial statements Secondary data Secondary data are statistics not gathered for the immediate study at hand but some other purpose. Churchill 2002). Secondary data was used in this research to get an in-depth understanding of the business and financial performance of RTG. Saunders (2007) gave the following advantages and disadvantages of secondary data Advantages * Saves time and money * High quality of information compared to data gathered by an individual at the point of research * Provides a general framework for c omparing data collected by the individual. Disadvantages * Accessibility of data maybe costly or difficult * The purpose why the secondary data was collected may not be relevant to the research being undertaken. There is no control over the quality of secondary data therefore accuracy maybe difficult to verify * Information gathered maybe outdated Primary data Advantage * The most important benefit of primary data is that data is original. Disadvantages * Results may not be representative of what is found in the population * The flexible nature of methods used can result in ambiguous results Research instruments Interviews An interview is a social survey conducted in a face-to-face or personal conduct situation. Heyward and Sparks (1984) define an interview as an occasion when one or two people ask questions that seek to find out opinions and ideas. Advantages of interviews Face to face * Immediate feedback * Quick feedback * Easy to tell whether respondent understood the questions, * physical gestures and personal contact adds emphasis * allows for a wide exchange of ideas * Good relations are established E-mails and Telephones * Immediate feedback * Appropriate for â€Å"always busy† interviewees * E-mails can be easily stored for other uses Disadvantages of interviews Face to face * Data is difficult to record, code and analyze * time consuming interviewee accessibility may be difficult * The interviewee maybe uncooperative E-mails and Telephones * late feedback caused by disruptions due to network congestion and technical breakdowns * High telephone charges Literature review 1. 1. 11. 1. 1 Financial performance Financial performance is a subjective measure of how well a firm can u se assets from its primary mode of business and generate revenues. It measures a firm’s overall financial health over a given period of time and/or compare with similar firms across the same industry www. investopedia. com/terms/f/financialperformance. asp 1. 1. 2 Business Performance Business performance can be defined as â€Å"the integration of financial and non-financial systems and processes to achieve organization goals and objectives† http://en. wikipedia. org/wiki/business_performance_management Business performance is about creating value for the stakeholders of a business. Measuring business performance is therefore very subjective and finding suitable measures is very difficult. An organization’s business and financial performance cannot be measured in isolation it has to be compared with prior periods or other organizations in the same economic sector taking into consideration the company’s business environment. Business performance is guided by an organization’s vision and mission these outline the aims to be achieved and the desired end results. Research Approach The researcher will use a variety of business and financial performance measures. Firstly the researcher will consider traditional financial performance measures such as return on capital employed, liquidity gearing indicators, earning per share and trend analysis which shows the value added to the shareholder’s investments. The traditional argument is that shareholders are the legal owners of a company and so their interests should thus be to maximize shareholder wealth. Shareholders are generally concerned with the following: * Current earnings * Future earnings * Dividend policy * Relative The objective of wealth maximization is usually expanded into three primary objectives which are survival growth and to make profit Kaplan 2007:184) Traditional financial performance measures will be used to measure how RTG has been able to satisfy its shareholders. Weaknesses of ratio analysis As illustrated by Owen G (1994:386) the following are the main weaknesses of using ratio analysis * It uses historical information which maybe out of date * Can mislead when making comparisons if accounting policies are different * Can be distorted by one-off transactions * Takes no account of cyclical changes throughout a period * One dimensional To fully assess the business and financial performance of RTG the researcher will also use non-financial performance measures through the use of the balanced scorecard and other performance measures. The Balanced scorecard The balanced scorecard was developed by Kaplan and Norton as cited in Kaplan ACCA P5 (2009) defines it as a tool to translate an organization’s vision and strategy into objectives and measures. It looks at four perspectives namely financial perspective, customer perspective internal business perspective and learning and growth perspective. The aim of the balanced scorecard is to enable the business to develop a comprehensive framework for translating a company’s strategic objectives into a coherent set of goals and performance measures. Kaplan ACCA P5 (2009) Limitations of the balanced scorecard Neely (2002) argues that the most difficult problem of Balanced Score Card (BSC) is that it lacks several important interest groups in its structure: such as suppliers, co-operation partners and close neighbors. The International Institute of Management (2002) states the following implementation pitfalls and limitations of the Balanced Score Card: * Cut the jacket to fit the person do not cut the person to fit. * The balanced scorecard should not be balanced, success factors are not equal and their relationships are not linear. Trying to balance the scorecard will lead to confusion, conflict and lack of focus. * Insufficient cause and effect relationships and performance drivers. * Conflict of interest (different stakeholders want different things) * Measuring intangible assets (information and human capital) is difficult. Other measures of performance The researcher will also use other Critical success factors and Key performance indicators such as revenue per and room occupancy rates, among others to fully analyze the performance of RTG Ethical issues The researcher took into consideration ethical issues such as confidentiality and objectivity in carrying out the research and analysis. The researcher assured RTG that he was going to use the information he collected strictly for academic purposes. The researcher also assured all the individuals he interacted with that he was going to be objective in analyzing the information they provided. All the information the researcher obtained was kept secure at all times to preserve anonymity and confidentiality. . PART 3  Ã¢â‚¬â€œ Results, analysis, conclusions and recommendations This section is dedicated to the presentation of the data collected, its interpretation, drawing of conclusions and making recommendations. The researcher will start by presenting and analyzing his findings on the financial performance of RTG for the period 2007 to 2009 using ratio and trend analysis. In latter sections the researcher will present his findings and analyze RTG’s performance using non-financial performance indicators to assess its business performance. 3. 1 Traditional Financial Ratios of RTG 3. 1. 1 Profitability ratios of RTG Analysis of profitability was made very difficult by the hyperinflationary environment that was in Zimbabwe between 2007 and 2008. On 14 February 2008, the Central Statistical Office announced that the inflation rate for December 2007 was 66,212. 3%. On 20 February 2008, the Central Statistical Office said that officially, inflation had in January 2008 gone past the 100,000% mark to 100,580. 2%. On 4 April 2008, the Financial Gazette (FinGaz) reported that officially, inflation in February 2008 jumped to 164,900. 3%. On 15 May 2008, the Zimbabwe Independent reported that officially, inflation in March 2008 jumped to 355,000%. On 21 May 2008, SW Radio Africa reported that, according to an independent financial assessment inflation in May 2008 jumped to 1,063,572. 6%. The state statistical service in April 2008 said there were not enough goods in the shortage-stricken shops to calculate any new (official) figures. On 26 June 2008, the Zimbabwe Independent reported that, latest figures from the Central Statistical Offices (CSO) showed that annual inflation rose by 7,336,000 percentage points to 9,030,000% by June 20 and was set to end the month at well above 10,500,000%. According to Central Statistical Office statistics, annual inflation rate rose to 231 million percent in July 2008. The month-on-month rate rose to 2,600. 2%. By December 2008, inflation was estimated at 6. 5 quindecillionnovemdecillion percent (65 followed by 107 zeros) The Zimbabwe Central statistical office stopped publishing inflation figures and therefore the Zimbabwe Consumer Price Index was not available to adjust the 2008 financial statement figures. The historical figures used were out of date and comparison of costs and revenues gave a false picture and thus care should be taken in interpreting them. The researcher therefore could not analyze trends in revenue and cost as they had been heavily distorted by inflation and no adjustments could be made as the Central Statistical Office stopped publishing the inflation figures and the Consumer Price Index. Gross Profit Margin The gross profit margins of RTG in 2007, 2008 and 2009 were 74%, 99% and 84% respectively. The gross profit margin shows the gross profit generated per every dollar of sales. In 2009 Africansun limited’s gross profit margin was 65% therefore showing that although RTG’s gross profit margin had decreased from the prior year it was still better than its competitor. In the researcher’s interview with Mr L Chasakara RTG’s operations director, he said thatâ€Å"RTG managed to increase its gross profit margin from 74% in 2007 to 99% in 2008 by specifically targeting the domestic market†. Sales from the domestic market were increased from 78% in 2007 to 83% in 2008 as the foreign market was deteriorating due to the political instability in Zimbabwe in this period. The researcher however also noted that the increase in gross profit margin from 74% in 2007 to 99% in 2008 could have been due to the fact that the use of historical cost in 2008 overstated revenues due to high inflation figures and understated costs as most costs had been incurred earlier in the year. Revenue will generally be overstated in hyperinflationary environments if historical costs are used as costs are normally incurred before revenues are realized. Net Profit Margin The net profit margins of RTG in 2007 was (0. 62%), it rose dramatically in 2008 to 879% then decreased again sharply to 0. 13% respectively. In 2008 the net profit margin was heavily distorted by the RTG’S investment income which it gained from trading on the Zimbabwean Stork exchange which was booming at this time. In 2009 the use of the United States dollar as the official currency in Zimbabwe (Dollarization) saw inflation dropping to below zero percent. This resulted in more realistic profitability ratios with the gross profit margin dropping to 84% from 99% in 2008 and the operating net profit margin dropping to 0. 913% in 2009 from 879% in 2008. Removing investment income from the net profit before interest and tax in the 2008 statement of financial position gives us a net profit margin of 17% which is more indicative of RTG’s performance in 2008. The researcher asked Mr L. Chasakara, RTG’s operations director if the large profits that RTG had reported in 2008 were a true indication of its performance. Mr L. Chasakara responded saying â€Å"these were unusual results in unusual circumstances we did what we had to do in order to survive and excel in one of the most hostile economic situations in history† The trend in the gross profit margin and the operating and the net profit margins of RTG from 2007 to 2009 is presented in the table below: Source; Kembo H (2011) The table below shows the trend in net profit margin after subtracting investment income from RTG’s 2008 net profit before interest and tax: Source: Kembo H (2011) Return on Capital Employed (ROCE) ROCE is an indicator of the management’s efficiency in generating profit from resources. In 2007 RTG’s ROCE was 2%, it then rose sharply to93. 5% in line with the high profits that were earned in 2008 and then came down to 29. % in 2009. In 2009 Africansun Limited which is RTG’s main competitor had a negative ROCE of 18. 75%. Therefore even though RTG’s ROCE dropped from 93. 5% in 2008 to 29. 1% in 2009 it still was better compared to its rival in the Zimbabwean tourism industry. RTG’s ROCE was also higher than the average borrowing rate in 2009 of 15% which means that RTG added value to its investor’s funds as it managed ROCE above the minimum borrowing rate to compensate for the extra risk they took upon investing in RTG. Asset turnover The asset turnover ratio shows the revenue generated per dollar of assets that is the efficiency of assets in generating revenue. RTG’s asset turnover ratio for 2007 was 0. 20 times per annum then decreased to, 0. 094 times then rose to 0. 92 times per annum The Asset turnover trend between 2007 and 2009 is shown in the table below: Source Kembo H (2011) In 2007 and 2008 investment income contributed to the bulk of the net profit therefore RTG’s asset turnover ratios were very poor at 0. 20 times per annum and 0. 94 times per annumrespectively. This suggests that the group was using its funds for other investments rather than its operating activities as the operating environment was extremely hostile. In the researcher’s interview with the Operations Director of RTG, heexpressed that this move was necessary for survival as the mismatch of revenues and costs due to hyperinflation meant normal operations of the RTG would result in heavy losses. Asset turnover of RG T improved dramatically in 2009 rising to 0. 2 times per annum meaning that the group was using its assets effectively to produce revenue. Although RTG’s asset turnover ratio improved in 2009 it fades in comparison with its main competitor Africansun Limited which had an asset turnover ratio of 1. 32 times a year. This means that RTG was less efficient in generating revenue from its capital than its competitor. Working Capital Ratios Current ratio The current ratio measures the adequacy of current assets to meet liabilities as they fall due. (Financial Reporting F7 Kaplan 2009) In 2007 RTG’s current ratio was 0. 7:1 which meant that RTG’s could not service its liabilities in the event that they fall due. In an interview with the researcher the Accountant of RTG Mr G Nzunga said hyperinflation made it difficult to keep too much cash it would quickly be eroded, thus they had to channel their resources into the acquisition of tangible assets and keep current assets at a minimum. In2008there was further decrease of the current ratio to 0. 32:1 as inflation continued to rise and most people discouraged to keep cash or cash equivalents. In 2009 the current ratio of RTG was 0. 76:1, an improvement from the 2008 current ratio but still not satisfactory. In 2009 the use of the United States dollar as the official currency in Zimbabwe (Dollarization) saw inflation dropping to below zero percent thus the improvement as the economic environmentbecame began to normalize. Mr G Nzunga, RTG’s Accountant said that RTG was still in a difficult position as far as working capital management was concerned as a liquidity crisis began across industry soon after dollarization in Zimbabwe in 2009. The company was not generating enough money from its day to day activities to pay mostly suppliers and other current liabilities as they fell due. In 2009 Africansun Limited which is the biggest tourism group in Zimbabwe’s current ratio was 0. 49:1. The liquidity crisis in Zimbabwe made it very hard for companies in Zimbabwe to maintain decent current ratios and most of them had to employ aggressive working capital management. With a current ratio of 0. 76:1 RTG is considered to have performed quite well given the surrounding circumstances. Inventory Turnover Period Due to lack of information the researcher was unable to calculate RTG’s inventory turnover ratios, receivables periods and payables periods for the years 2007-2008 and could only calculate the inventory turnover ratio, receivables and payables periods for the year 2009. RTG’s inventory turnover ratio for the year 2009 was 143 days which was very bad considering the fact the larger percentage of RTG’s inventory is food that they sell to guests. Normally in the food industry inventory turnover should be fairly quick so as to preserve the reputation of the company and quality of the meals served. Africansun’s inventory turnover in the same period was 70 days which was better than that of RTG in this period. The accountant of RTG commented in this high ratio saying that they purchased large amounts storks to avoid the effects of stork outs in the event of food shortages which were common in Zimbabwe in 2008. In 2008 the retail and Food industries were almost facing ruin as shelves in shops went empty due to the economic and political challenges Zimbabwe was facing, therefore it was generally reasonable for RTG to keep relatively large amounts of stork. Payables Period RTG’s payables period was 726 days in 2009 which represents the credit period it was taking from its suppliers. RTG had such a bad payables period mainly due to liquidity problems that the majority of companies was having in industry and partly as an aggressive working capital management strategy. This however resulted in RTG gaining a very bad credit reputation from its suppliers. One of their major security suppliers Chubb Locks’ Manager was once quoted saying â€Å"RTG is the worst paying customer in the country†. Some suppliers have stopped supplying RTG as a result of RTG’s bad credit record but because they are a large firm RTG still gets new suppliers. Some suppliers now demand cash for all purchases made by RTG. RTG has also been forced to purchase their supplies from more expensive suppliers or poor quality supplies. RTG is also losing out on discounts they could gain by paying promptly. In an interview with the researcher Mr G Nzunga the accountant for RTG said that the company did not have enough liquid funds to pay all their suppliers. He also stated that it was also part of an aggressive working capital management strategy as they were receiving free financing from creditors. He however admitted that the strategy was getting over-aggressive and it was ethically questionable to pursue this strategy any further. In the same period African sun’s payables period was 12 days which was better than RTG’s period and hence its good reputation with suppliers across the industry. Receivables Period The receivables period for RTG in 2009 was 94 days. This was in line with their credit policy which states that the credit period allowable to customers should be three months. The receivables period for African sun was 59 days in 2009 which was better than RTG’s period this obviously shows that African sun Limited faces less risk from irrecoverable debts. Gearing The gearing ratio indicates the degree of financial risk the company is facing and the sensitivity of earnings and dividends to changes in profitability and activity levels. Kaplan ACCA F7(2009)) In the years 2007 and 2008 RTG did not have any long term borrowing thus the gearing ratio was zero. This meant that risk for financial risk for RTG was very low. Hyperinflation in Zimbabwe made long term loans difficult to get as any lender would find it very difficult to set interest rates as inflation was highly unpredictable in this period. The value of any money borrowed could be eroded within days if not hours therefore no companies had meaningful long term liabilities. In 2009 after the introduction of the US Dollar as the official currency in Zimbabwe companies started gearing up although the liquidity crisis that followed made it difficult to get funding from local financial institutions. In 2009 the gearing ratio for RTG was 2%. RTG’s gearing ratio was very low and induced very little credit risk to the shareholders. A low gearing ratio means that RTG has the scope to borrow more if there are any profitable ventures in the future and for their current refurbishment and expansion project at their A’Zambezi River Lodge unit and increasing the group’s room capacity. Financing will also be cheap for RTG as lenders will face very low levels of risk in extending loans to them. In 2009 Africansun Limited’s gearing ratio was also very low at 3. 5% which means it also had low levels of financial risk. The low gearing across industry also reflected the liquidity crisis which was eminent in Zimbabwe in 2009 where lenders did not have the funds to extend loans to firms and they were also still skeptical about the economic and political situation in Zimbabwe. Interest Cover Interest cover is the ability of a firm to pay interest out of its profits. In 2009 RTG Interest coverwas1. 52 timesand indicated that the shareholder’s dividends were at risk. However the ability of RTG to pay its interests having emerged from difficult economic times should satisfy its shareholders as Africansun Limited its major competitor failed to make profits to pay for their finance costs. Earnings Per Share The earnings per share of RTG for 2008was384 billion Zimbabwean dollars per share and the earnings per share for 2007 was 253. 7 Zimbabwean dollars per share. Converting these figures to United States dollars at the unofficial exchange rates that were ruling at the 2007 and 2008 year ends would make the respective earnings per share figures less than 0. 000001 US cents. Due to the hyperinflation in these periods the researcher found analyzing these figures very difficultand almost impossible. The earnings per share for RTG in 2009 was USD0. 01 which was quiet impressive compared to its rivals in the tourism industry as most of them. In 2009 the earnings per share for African sun Limited was negative USD0. 8. Customer Perspective Occupancy rates One of the main indicators of performance in the tourism industry is the occupancy rate of hotels. RTG managed an occupancy rate of 44% in 2007 which was below the Zimbabwean tourism industry average occupancy rate of 45%. In the tourism industry the more customers are satisfied by your service the higher your occupancy rate will be. In 2008 the occupancy rate of RTG decreased by 9% to 37%. The decr ease in occupancy rate was due to the economic and political instability during the 2008 Zimbabwean Elections were here was widespread violence in the country, therefore the number of tourists decreased. Most airlines also pulled out of the country ma The industry average room occupancy rate in Zimbabwe’s tourism industry was 41% which was higher than that of RTG which was 37%. This shows that RTG performed badly compared to peers in the tourism industry. The fall in RTG’s occupancy rate can therefore be attributed to failure to satisfy customers better than its rivals. In 2009 RTG’s occupancy rate increased to 40% which was an increase of 3% from the 2008 occupancy rate. The increase could be attributed to the improvement in the political and economic environment in Zimbabwe after the formation of a Government of National Unity (GNU) and the dollarization of the economy. The industry average occupancy rate for 2009 was 31% which was 9% below that of RTG. In an interview with the researcher Mr L Chasakara the operations director for RTG attributed the higher occupancy rate to better brand management, better marketing strategies and service excellence. RTG’s higher occupancy rate means that it was more able to satisfy its customers better than its competitors. RTG’s main competitor and the largest hotel group in Zimbabwe African sun Limited’s occupancy rate in 2009 was 32% showing that RTG performed exceptionally well in 2009 in managing to attract customers The table below shows RTG’s occupancy rate compared to the tourism industry average: Source Kembo, H(2011) . In an interview Mr G Nzunga RTG’s accountant said that the occupancy rates also improved because 65% of their sales come from repeat business from satisfied guests and large groups of organizations who hold seminars at RTG’s hotels. Service lead time In 2009 RTG managed to reduce its service lead time in its hotels to an average of 20 minutes between the time food in restaurants and rooms is ordered to the time it is served. In 2007 and 2008 the average service lead time was 30 minutes. Better training and process improvement helped in achieving the reduction in service lead time as said by the Mr L Chasakara the operations director for RTG, he also added that benchmarking against the best restaurants also helped in achieving the improvement. In 2007 RTG was not recording complaints in late service delivery to customers but in 2008 RTG recorded 2700 complaints and the figure improved to 1100 in 2009 which was a 59% improvement. This improvement shows that RTG improved in satisfying its customers in 2009. Service Quality RTG keeps books at all its hotels were customers are asked to write a comment on the services they would have received before they leave. A review of these books at two of RTG’s units Victoria Falls Rainbow Hotel and A’Zambezi showed the results presented in the table below: Comment| 2007| 2008| 2009| Favorable| 98%| 96%| 99%| Unfavorable| 2%| 4%| 0. 9%| Will Return| 68%| 80%| 70%| Will not Return| 0%| 0%| 0%| The results from the review of the comment books showed that the majority of guests were satisfied by the service they received on staying at RTG units which means that RTG performed very well in this regard. Internal perspective Room service complaints were 3500 in 2007 and increased to 4550 in 2008. This was mainly due to the shortage of basic commodities in Zimbabwe in 2008. Shortage of commodities meant that the hotel could not provide its customers with some luxury items they were used to having every time they visited and hence the increase in complaints. The Accountant at RTG Mr G Nzunga explained that they made sure that their staff would explain the situation very carefully to the customers and extensive training of staff ensured that they were able to utilize the few commodities that were available. In 2009 complaints decreased to 2900. This could partly explained by the end of the commodity crisis in Zimbabwe. This also shows that RTG managed to improve its internal processes to reduce the number of complaints they were receiving from customers yearly. Learning and innovation RTG has invested heavily in the training of its staff in order to give better service to its customers. RTG has opened a Hotel School for the training of its workers and other external students. The commitment of RTG to continuously improve its operating processes and learn new ways of doing things has seen them being able to keep costs low and increase room capacity to make when its competitors are making losses and their occupancies are dropping. In an interview with the researcher Mr G Nzunga RTG’s Accountant said that every worker at RTG attends at least 1 seminar every month in order to keep them abreast of changes and new ways of doing things. Interview review Question1 In the first question the researcher asked the operations director and the accountant of RTG what their financial and business objectives were. The responses can be summarized as follows: * To be profitable and to create value for our shareholders. * To survive and grow in the long run thus protecting the interests of all our stakeholders. In 2008 the main objective was to survive in the harsh economic climate in order to save the tourism industry and the Zimbabwean economy itself * To achieve service excellence in tourism and hospitality. Question 2 In question 2 the researcher asked the accountant of RTG how they measure their business and financial performance. In response he said RTG assesses its performance through traditional financial perform ance measures such as ratio analysis and trend analysis and other modern measures especially the balanced scorecard as they are equally concerned about the qualitative aspects of performance. Question 3 In the third question the researcher asked the accountant and the operations director of RTG if they could explain the trend in the ratios that had been calculated from 2007 to 2009 financial statements. They gave various explanations for all the fluctuations in these ratios some of them have been quoted in the analysis of these ratios in the section above. The most common response to the financial ratios was that they were unusual results in an unusual environment referring to the hyper inflationary environment that was in Zimbabwe during this period. Question 4 Question 4 was to establish which strategies RTG used to ensure that they met their business and financial objectives. In response the accountant and operations director outlined the following as some of the strategies they implemented: * Employing an aggressive working capital strategy to mitigate the liquidity and operational challenges they were facing * Investing in money markets rather than core operating activities to improve the cash and revenue inflow. Focusing on the local markets rather than the traditional international markets that had been negatively impacted by bad publicity and political instability. * Process and service improvement through employee training. * Intensive marketing both nationally and internationally * Strict stock management to curb the shortages of basic commodities that were prevailing as a result of price controls by the government. Questions 5, 6 and 7 These questions were to establish how RTG business and financial performance contribu ted to the economy and how it can improve its performance in future. In response the interviewees stated that in making profits and surviving through the historic hyperinflationary environment in the period under review RTG saved the tourism industry in Zimbabwe as its downfall would have surely resulted in the collapse of the tourism and hospitality industry. They also stated that they managed to save thousands of jobs and provided business for hundreds of their suppliers. They also stated that to improve performance RTG would spend more on capital through hotel refurbishments and also taking advantage of their low gearing by taking loans thus improving working capital. They also stressed the need to advertise and restore the image of Zimbabwe as a tourist destination. Conclusion The researcher found out that RTG uses both financial and non-financial performance measures through the balanced score card which gives a comprehensive framework for performance measurement. This ensures that both quantitative and qualitative performance objectives are assessed. RTG used various strategies to ensure that it met its financial and business objectives which were mainly to survive the harsh economic environment and to protect its investors employees and all its stakeholders. RTG used strategies such as aggressive working capital management, investing in the money markets instead of its core operational activities and shifting their attention on the local market rather than the traditional international market. RTG also innovated through constantly innovating and improving its processes to achieve its business and financial objectives. Limitations of results The major limitation of these results is the unavailability of inflation adjusted figures for the proper analysis of financial ratios and trend analysis which might have given a false picture. The researcher held interviews with only 2 members of the executive management team which might have given a narrow picture of RTG’s performance. Interviewing all members of the management and the board would have given the researcher a broader understanding of the business and financial performance of RTG, but time and the availability of most of these people was a challenge. The researcher could not visit all RTG companies due to limitation of resources as they are geographically dispersed. This might have limited the researcher especially when he looked at the qualitative aspects of RTG’s performance. Recommendations The researcher recommends that RTG should employ less aggressive working strategies. RTG’s current working capital strategy may see suppliers refusing to supply them with critical supplies. RTG might also face legal action from its suppliers which may increase its legal costs and even loose customers who may not want to be associated with firms who have bad credit reputation. RTG should thus reduce its payables period to a more reasonable period of perhaps 90 days. The researcher also recommends that RTG should increase its gearing levels as they are currently very low in order to take advantage of loans which provide cheaper financing than equity. Zimbabwe’s reputation as a safe tourism destination was severely damaged due to the political and economic instability in 2007 and 2008. The researcher thus recommends that RTG should form partnerships with other players in the tourism industry to market the Zimbabwean brand in the international tourism market.