The Dead Sea Scrolls Essays - Dead Sea Scrolls, Qumran, Essenes

The Dead Sea Scrolls The Dead Sea Scrolls The Dead Sea Scrolls are documents of great historical and scholarly value, found in 1947 and later in caves above the North West Dead Sea. Archaeologists have shown that the scrolls stored in jars in the first cave at QUMRAN were written or copied between the 1st century B.C. and the first half of the 1st century A.D. Chief among the scrolls are two copies of the Book of Isaiah, almost 1,000 years older than any Hebrew biblical manuscript previously known. Another important scroll was the so-called Manual of Discipline for an ascetic community, which has been identified with both the ruins at nearby QUMRAN and the Essenes, a Jewish religious sect living an ascetic communal agricultural life in that region between the 2nd century B.C. and 2nd century A.D. Parallels between the Qumran scrolls and the New Testament have led some scholars to suggest a tie between the Essenes and the early Christians, including the much-disputed suggestion that Jesus and John the Baptist may have The Dead been Essenes. More recent work by other archaeologists and biblical scholars has questioned the association of the scrolls with the Qumran ruins and the Essenes. Here are some facts about the the Dea Sea Scrolls:The Dead Sea Scrolls were discovered in eleven caves along the northwest shore of the Dead Sea between the years 1947 and 1956. The area is 13 miles east of Jerusalem and is 1300 feet below sea level. The mostly fragmented texts are numbered according to the cave that they came out of. They have been called the greatest manuscript discovery of modern times. Only Caves 1 and 11 have produced relatively intact manuscripts. Discovered in 1952, Cave 4 produced the largest find. About 15,000 fragments from more than 500 manuscripts were found. In all, scholars have identified the remains of about 825 to 870 separate scrolls.The Scrolls can be divided into two categories - biblical and non-biblical. Fragments of every book of the Hebrew canon (Old Testament) have been discovered except for the book of Esther. There are now identified among the scrolls, 19 copies of the Book of Isaiah, 25 copies of Deuteronomy and 30 copies of the Psalms . Prophecies by Ezekiel, Jeremiah and Daniel not found in the Bible are written in the Scrolls.The Isaiah Scroll, found relatively intact, is 1000 years older than any previously known copy of Isaiah. In fact, the scrolls are the oldest group of Old Testament manuscripts ever found. In the Scrolls are found never before seen psalms attributed to King David and Joshua.There are no biblical writings along the order of commentaries on the OT, paraphrases that expand on the Law, rulebooks of the community, war conduct, thanksgiving psalms, hymnic compositions, benedictions, liturgical texts, and septennial (wisdom) writings. The Scrolls are for the most part, written in Hebrew, but there are many written in Aramaic. Aramaic was the common language of the Jews of Palestine for the last two centuries B.C. and of the first two centuries A.D. The discovery of the Scrolls has greatly enhanced our knowledge of these two languages. In addition, there are a few texts written in Greek. The Scrolls appear to be the library of a Jewish sect. The library was hidden away in caves around the outbreak of the First Jewish Revolt (A.D. 66-70) as the Roman army advanced against the rebel Jews. Near the caves are the ancient ruins of Qumran. They were excavated in the early 1950's and appear to be connected with the scrolls. The Dead Sea Scrolls were most likely written by the Essenes during the period from about 200 B.C. to 68 C.E./A.D. The Essenes are mentioned by Josephus and in a few other sources, but not in the New Testament. The Essenes were a strict Torah observant, Messianic, apocalyptic, Baptist, wilderness, new covenant Jewish sect. A priest they called the "Teacher of Righteousness," who was opposed and possibly killed by the establishment priesthood in Jerusalem, led them. The enemies of the Qumran community were called the "Sons of Darkness"; they called themselves the "Sons of Light,""the poor," and members of "the Way." They thought of themselves as "the holy ones," who lived in "the house of holiness," because "the Holy Spirit" dwelt with them. The last words of Joseph, Judah, Levi, Naphtali, and Amram (the father of Moses) are written down in the Scrolls. One of the most curious scrolls is the Copper Scroll. Discovered in Cave 3, this scroll records a list of 64 underground hiding places throughout the land of Israel. The deposits are

Strain Theory and Postpartum Psychosis

Strain Theory and Postpartum Psychosis Free Online Research Papers Strain theory is based on the concept anomie. Anomie first defined by Emile Durkhiem (1858-1917) and means the state of normlessness. The basic concepts suggest that when social norms become disorganized an increase in deviant behavior will occur as a reaction to the loss of a social cohesion. It is believed that once success is lost whether by choice or due to any other action, severe problems can occur. (Cullen 2006) On the morning of June 20, 2001, Andrea Yates, 36 years old, systematically drowned her five children, one-by one, in her upstairs bathtub (Feldman, 2001). Born on July 2, 1964, the youngest of five, Andrea grew up, reportedly, in a normal, church-going family (Feldman, 2001). While attending high school, she was captain of the swim team and graduated valedictorian of her class (Feldman, 2001). After graduating high school, Andrea attended the University of Texas School of Nursing at Houston and became a registered nurse (Feldman, 2001). She practiced nursing from 1986 to 1994 at the University of Texas M.D. Anderson Cancer Center (Bernstein, 2001). In April of 1993, Andrea married her boyfriend of four years, Russell Yates, a NASA computer engineer (Bernstein, 2001). Ten months after their wedding, Andrea gave birth to their first child, Noah, left the nursing profession, and became a full time mom (Bernstein, 2001). Friends report that Russell Yates insisted that his wife stay home after giving birth to their first child (Bernstein, 2001). Evidently, Andrea did not complain and agreed to quit her job and give up her career, to stay at home with her son (Feldman 2001). Her mother states that she supported her daughter’s decision to stay at home, especially since her daughter and son-in-law planned to have as many children as God would allow (Feldman 2001). Within 4 years, Andrea had two more children, John and Paul. By all reports, Andrea, Russell, and the three boys were a happy, healthy family (Teachey 2001). Friends state that they saw no signs of depression in Andrea during this period, and described Andrea as â€Å"a model of mental stability and patience as she reared her children† (Bernstein, 2001, p. 5). It was not until the birth of her fourth child, Luke in 1999, that Andrea began to exhibit symptoms of depression. It was soon after Luke’s birth that Andrea first attempted suicide. A few months later, after the death of her father and her second unsuccessful suicide attempt, she was hospitalized (Feldman 2001). Her mother describes her as being overextended and being unable to handle the job of raising her family (Feldman, 2001). During her hospitalization, her doctor, Dr. Eileen Starbranch, diagnosed her as â€Å"having major depression with severe, recurrent psychotic features† (Teachey, 2001b, p. 4). Dr. Starbranch further cautioned that Andrea’s condition could â€Å"spiral downward†¦[and] surely guarantee future psychotic depression† (Teachey, 2001b, p. 4) if she were to have more children. Andrea told her psychiatrist that she had been having homicidal thoughts since the birth of her first child and that her suicide attempt was to  "prevent herself harming others† (Teachey, 2001b, p. 3). However, her mother stated that although she was not back to normal, the hospital stay and the anti-psychotic medication ameliorated Andrea’s mental condition (Feldman, 2001). Less then 2 years later, Andrea once again gave birth, this time to a girl, Mary (Teachey, 2001b). Four months later, in April of this year, Andrea was again admitted to a mental hospital for depression, and then again in May. Her husband acknowledged that she had become â€Å"paranoid, withdrawn, and emotionally numb† (Teachey, 2001, p. 4). After a 10-day hospital stay in May, Andrea was declared not to be suicidal and was released (Teachey, 2001a). Continuing an outpatient program until May 22, Andrea appeared to have improved with the help of the anti-psychotic drug Haldol and anti-depressant drugs (Teachey, 2001a; Colb, 2001). However, her husband asserts that she had begun to deteriorate again right before the murders, after she had been taken off the anti-psychotic drugs (Teachey, 2001a). Her family declared that they were worried she may harm herself but never contemplated that she would harm the children (Feldman, 2001). After months of thinking about killing her children, on June 19th, Andrea Yates decided it was time (Teachey, 2001b). The next morning, June 20, 2001, about an hour after her husband left for work, Andrea Yates began to mercilessly drown her children (Glenn, Rendon, Bernstein, 2001). The police report alleges that Noah walked in on his mother murdering his baby sister, that she turned toward her oldest son, and commanded him to â€Å"get in† the tub (Colb, 2001). Purportedly, Noah began to run; Andrea chased him down, struggled with her son, and finally, overpowered him and drowned him, as she had done with his four younger siblings (Colb, 2001). The police were summoned to the Yates’ home by Andrea Yates (Glenn et al., 2001). The caller only asked the police to come to her house but did not give the police any specifics as to why (Glenn et al., 2001). After the first phone call to the police, she called her husband at work and stated only that he had â€Å"better come home† (Glenn et al., 2001, p. 4). Described by police as wet and panicked, Andrea opened the door to the police, in a torn shirt, and stated, â€Å"I killed my kids† (Glenn et al., 2001, p. 1). Andrea led the police to an upstairs bedroom where they found John, 5, Paul, 3, Luke, 2, and Mary, 6 months, on a bed covered with a sheet. The eldest, Noah, 7, was discovered still floating, lifeless in the bathtub (Texas Woman†¦, 2001). Charged with five counts of capital murder, Andrea Yates was found competent to stand trail, and while sitting and waiting, under suicide watched in the psychiatric unit at the Harris County Jail, for her trial (Teachey, 2001b). Doctors had placed her on anti-psychotic drugs, and she reportedly came out of the comatose state she was in when she first arrived. According to the defense’s psychiatrist, Steven Rubenzer, Andrea believed she had â€Å"somehow damaged her children irreparably† (Colb, 2001, p. 2), and that she â€Å"wasn’t a good mother [and had] neglected them† (Teachey, 2001b). Dr. Rubenzer diagnosed Andrea with Postpartum Psychosis (Williams, 2001). A Houston jury of six men and six women found Andrea Yates not guilty of murder by reason of insanity after deliberating more than 12 hours over a three-day period. Yates was on trial for the drowning deaths of only three of her children Mary, 6 months; John, 5; and Noah, 7 at not for the deat hs of Luke, 2 and Paul, 3. This was her second trial for murder after her first murder conviction was overturned on appeal. (http://crime.about.com/b/2006/07/26/andrea-yates-not-guilty-by-reason-of-insanity.htm) What causes a mother to kill her children? There are several terms to describe these abhorrent acts: neonaticide, the killing of a child within the first 24 hours of life; infanticide, the killing of a child within the first 12 months of life, filicide; the killing of a child over 1 year-old by the child’s parent, also a general term used for killing one’s own child; and familial filicide, the mass murder of children by a blood relative (Sadoff-Rober, 1995; Guileyardo, Prahlow, Barnard, 1999). Regardless of terminology, filicide has been documented in every culture throughout history. During ancient civilizations, children with birth defects were killed due to the belief they were a bad omen. Some cultures have condoned the killing of children who were sick or weak because they were a drain on resources and finances. It is well documented that in Chinese and Japanese cultures parents have routinely killed female children due to the notion that having a female is shameful (Pitt Bale, 1995). In modern western cultures, due to the thought, that killing one’s own child is a horrific act, the killing of one’s children has been the focus of much research. The study of filicide has produced many classification systems to help identify, categorize, and understand child murder (Pitt et al., 1995; McKee Shea, 1998). Resnick proposed that to have an understanding of the women who commit these types of crimes; one must first differentiate between the offenders who commit neonaticide and those who commit filicide, a child over 1 day-old (Pitt et al., 1995). Mothers that commit neonaticide tend to be younger (late teens to early twenties), unmarried, immature, sexually submissive, and, although they rarely seek abortion, they make no plans for the birth and care of their child (Pitt et al., 1995). Fear and guilt are postulated to be the primary reasons for the killings (Pitt et al., 1995). The women who commit filicide are quite different. They are older (late twenties or older) and quite often married (Pitt, 1995). Psychologically they tend to be more depressed, psychotic, have high suicide ideations, and have a higher suicide attempt rate compared to neonacidal mothers (Pitt et al., 1995). In 1969, Resnick studied 88 cases of maternal filicide and classified them into 5 categories according to apparent motive; altruistic filicide, acutely psychotic filicide, unwanted child filicide, accidental filicide, and spouse revenge filicide (Pitt et al., 1995; Haapasalo et al., 1999). Resnick found the majority of mothers killed for altruistic reasons, meaning they felt the need to kill their child to save them from a real or imagined inescapable doom (Pitt et al., 1995; Haapasalo et al., 1999). Scott developed a similar classification system in 1973, which listed 5 categories based on the impulse to kill. These included elimination of unwanted children, mercy killing, gross mental pathology, stimulus arising outside the victim, and stimulus arising from the victim. In 1979, D’Orban, established his classification system, which is very similar to Resnick and Scott’s. His system classified maternal filicide into: battering mothers, mentally ill mothers, neonati cide, retaliating mothers, mothers who killed unwanted children, and mercy killings. Lastly, Guilryardo et al., (1999) developed a 16-item subtype scale, which included altruism, psychosis, and postpartum depression (Guilryardo et al., 1999). One common category throughout all the classification systems is that of pathological filicide, or rather, filicide committed during some type of psychological disturbance. As in the case of Andrea Yates, Resnick found that in persons who commit filicide, 75% had â€Å"psychiatric symptoms prior to committing† the murderous act (Guileyardo et al., 1999 p. 291). Another study by Silverman and Kennedy (1998), found 67% of mothers who commit filicide to be mentally ill (Haapasalo Petaja, 1999). Additionally, mothers who kill children over the age of 1 year-old tend to have â€Å"severe depression† (Haapasalo et al., 1999). It is reported that 70-80% of women experience â€Å"baby blues† after giving birth. Baby blues is marked by mood swings and a mild depression and that lasts no longer then two weeks (Oglesby, 2001). A more severe form of depression that occurs with childbirth is postpartum depression. This form develops in 10% to 20 % of new mothers. This more chronic form of depression lasts longer then two weeks but usually not more then a year, and is treatable with anti-depressants. Postpartum psychosis, which is the mo st serious form of depression developed after childbirth, is only diagnosed in about 1 out of 1,000 women (Oglesby, 2001). Notably, women who experience postpartum depression have a 50% chance of redeveloping depression again in a subsequent birth (Oglesby, 2001). According to the Diagnostic and Statistical Manual of Mental Disorders 4th Edition (DSM-IV) Postpartum Mental Disorder, a metal disorder related to pregnancy, can induce â€Å"a major depressive disorder†¦to a brief psychotic disorder† (Guileyardo et al., 1999 p. 288). This disorder can cause a severe depression without psychotic features, involve command hallucinations to kill a child, or entail obsessive thoughts regarding killing or harming the child (Guileyardo et al., 1999). While the concept of postpartum depression and /or psychosis, explains the mental state of an offender, what motivates these individuals to kill? Obviously, a large majority of the women that develop the rarest form of postpartum depression, that of postpartum psychosis, do not kill their children. Back in 1960, Satten, Menninger, Rosen, and Mayman researched murder without apparent reason in an attempt to explain â€Å"rational, coherent, and controlled†¦ [yet] senseless† (p. 48) murders perpetrated by â€Å"sane† individuals. They postulated that the individuals who committed these types of murders suffered from a specific syndrome in which they were â€Å"predisposed to lapses of ego control† (Satten, et al., 1960, p. 48). The unstable ego defense system allows for â€Å"periodic breakthrough of intense aggressive impulses† (Satten et al., 1960, p. 52). In other words, because the individual does not have a well-developed defense system, they are unable to deal with stress and attacks on past unconscious traumatic events. Therefore, when stress does occur, they become unstable and act out violently (Satten et al., 1960). After the attacks the offenders rarely remember the details and describe themselves as being in a dissociate state (Satten et al., 1960). While this accounted for impulsive, seemingly unprovoked attacks on relative strangers, it does not explain maternal filicide. To achieve a better understanding of this phenomenon, one must evaluate the concept of the Catathymic Process on a motivational spectrum. Schlesinger developed a motivational spectrum to classify all types of crime (Schlesinger, 2001). This spectrum utilizes a continuum from â€Å"external motivations for crime† to â€Å"internal motivations for crime† being on opposite ends, with situational, impulsive, and catathymic motivations situated between them. For example, a contract killer’s motivation is external, usually monetary. There is no mental illness or an internal stimulus that is â€Å"compelling† him to kill. On the other end of the spectrum, internal motivation is an individual whose motivation to commit a certain crime is overwhelmingly internal. They may feel a compulsion to commit the crime, as a sexual sadistic murderer does, with little or no external motivations (Schlesinger, 2001). Catathymic motivation, according to the spectrum, is m ostly internal with external stimuli playing a minor role. The term catathymia, from the classical Greek dictionary means â€Å"in accordance with emotions† (Schlesinger, 1996). In 1912, the concept of catathymic behavior was first introduced by Maier, however, it was Wertham who first utilized the idea in the forensic setting (Wertham, 1978). His five stages of the catathymic crisis are: 1. An initial thinking disorder, which follows an original precipitating (or traumatic) circumstance. 2. Crystallization of a plan, when the idea of a violent act emerges into consciousness. The violent act is seen as the only way out. Emotional tension becomes extreme, and thinking becomes more and more egocentric. 3. Extreme emotional tension culminating in the violent crisis, in which a violent act against oneself or others is attempted or carried out. 4. Superficial normality, beginning with a period of lifting of tension and calmness immediately after the violent act. This period is of varying length, usually several months. 5. Insight and recovery, with the reestablishment of an inner equilibrium. Wertham believed that catathymic crisis â€Å"is indispensable for an understanding of certain forms of violent behavior† (Wertham, 1978). Catathymic motivations represent crimes that seem relatively unmotivated (Schlesinger, 2000). It is postulated that a catathymic crisis is a psychological process that is activated by an emotional situation that is connected to underlying ideas (Schlesinger, 1996). In other words, the individual has underlying unresolved conflicts, ranging from self-perceived inadequacies to attachment disorders. When an emotional situation occurs, it â€Å"produces extreme emotional tension† (Schlesinger, 1996) inside the future offender. Their underlying unresolved conflicts are ignited by the emotional event that has occurred and the future offender forms a rigid, delusional idea that they must act out violently to resolve the inner turmoil (Schlesinger, 1996). The essential feature of this crisis is the idea and the urge that they must act out violently to resolve the inner conflict (Schleslinger, 1996). In the context of familicidal murder, there are two types of offenders, accusatory and despondent (Schlesinger, 2000). The accusatory individual usually suspects a loved one of cheating or has a partner who is trying to end their relationship and they act out of jealousy and anger (Schlesinger, 2000). This type of offender is sexually motivated by sexual inadequacies and may have a history of violence (Schlesinger, 2000; Schlesinger, 2001). They strike out at the object of their jealously (Schlesinger, 2001). Conversely, the despondent type is severely depressed and â€Å"view themselves as failures† (Schlesinger, 2000, p. 200) and generally does not show hostility toward their attended victim before the attack (Schlesinger, 2000). It is within the context of the catathymic process that one can begin to understand why it is that these individuals resort to violence. Revich and Schlesinger, influenced by Wertham’s concept of catathymic crisis, developed their own catathymic process model (Schleslinger, 1996). They postulated that the catathymic process could be broken down between chronic and acute types (Schlesinger, 1996). In both types, there seems to be a transformation in thought pattern that influences the future offender to act. The acute type occurs when an offender’s underlying emotional conflicts are triggered by a situation and the offender reacts almost immediately with violence. For the acute catathymic process, the incubation period of emotions can be several seconds or longer, and then the individual acts out to resolve their inner conflict. The acute offenders experience a flattening of emotions after acting out. The victim is usually a stranger and, afterwards, it is common for the offender to have only partial memory of the act itself (Schlesinger, 1996). Schlesinger differentiates the acute catathymic viole nt act from â€Å"situational acts of violence and from assaults committed [because of] anger, fear, and jealousy or under the influence of paranoid delusions, drugs, or alcohol† (Schlesinger, 1996). Rather, a deep underlying conflict has been triggered by emotional tension that causes theses individuals to act violently (Schlesinger, 1996; Schlesinger, 2000). The chronic catathymic type exemplifies the type seen in despondent familicidal offenders, and is divided into three stages, incubation, violent act, and relief (Schlesinger, 1996). During the first stage, there is also a marked change in the individuals thinking process, usually accompanied by depression. This is triggered by â€Å"a build up of tension, a feeling of frustration, depression, and helplessness† (Schlesinger, 1996). The future offender begins to believe the only way out of their situation is to kill, either themselves or others (Schlesinger, 2001). Initially, the future offender is resistant to the idea of killing. The individual may seek help from outside sources, clergy, friends, a psychological counselor, and even tell the future victims themselves. However, they are often ignored. Despite the reluctance at first to accept the impulse to kill, the individual begins to believe that this is the only way out of their horrific, inescapable situation (Schle singer, 2000). The urge to carry out the plan to kill is all consuming. This incubation period can last from days up to a year before the offender acts out (Schlesinger, 1996). The second stage is the violent act itself. The victim of the attack is usually someone that the offender has had an interpersonal relationship with, or is an actual family member (Schlesinger, 1996). The third stage, relief, usually is comprised of the offender feeling an overwhelming sense of calm after committing the violent act. In addition, their homicidal thinking dissipates (Schlesinger, 2001). The â€Å"catathymic tension† is released with the murder (Schlesinger, 2000). Normally, the victims are remembered with sympathy, demonstrating that the violent act was a â€Å"means of securing liberation† (Schlesinger, 1996) for the victim not an act of anger or hate. Wertham believes that if the stage of relief is not met, then there is great risk that the offender will return to the belief that violence is the only way to resolve their inner conflict (Wertham, 1978). Filicide is a crime that leaves people angry, horrified, and predominantly mystified. In the case of Andrea Yates, adding to the mystery is the fact that the offender is a well-educated, middle class woman, who seemed to have all the family support and love ones needed to raise a healthy family. While the diagnosis of postpartum psychosis is being used to defend Andrea Yates’ actions, it does not explain why and how she was able to kill her children. The concept of chronic catathymic process does explain the mental process that could have attributed to Andrea’s mass murder. During the incubation stage, depression is the most prominent feature present. Accordingly, there is irreparable evidence that Andrea had been suffering from depression since the birth of her fourth child two years prior. This depression intensified with the birth of her fifth child. The development of postpartum depression, perhaps, was the emotional tension that triggered some sort of unresolved inner conflict within Andrea. The depressive state broke down her defensives and she became riddled with self-doubt and insecurity regarding her abilities to mother. Andrea began to feel helpless. She started to have obsessive thoughts that she was ruining her children’s’ lives. Ultimately, she developed the delusional thought pattern that, to save her children from herself, she must kill them. Initially, she fought against her drive to kill, evidenced by the fact that she sought help, and attempted suicide. In an attempt to save their lives, Andrea attempted to take her own life several times. As the research indicates, she reached out to mental health workers, telling them that she feared for her children’s’ lives. Neither her family nor her doctors believed that her children were in danger. However, her depression was not subsiding with medication and therapy and her obsessive thoughts began to make sense. It was then that Andrea Yates began to plan the murders. The catathymic tension could not be released without a violent act. As Wethram postulated, when her suicide attempt did not bring the relief she sought, she reverted to the planning stage or incubation stage of the catathymic process. She understood that the only way to relieve the pain that continually plagued her was to kill her children. Right after the killings, Andrea called the police and her husband. She had done what she needed to do, she saved them. Theoretically, Andrea Yates’ murderous acts were an expression of love. Being a new mother makes me want to know what drives someone to do something as cruel as to kill his or her own child or children, and get away with it. There have been many other cases since the case of Andrea Yates, but for some reason, this story was more compelling to research. Strain can cause someone to commit inhumane acts. Nevertheless, there should be stricter policies, for example, Yates not only should have been convicted of capital murder, but she should have received to death penalty, as soon as she was convicted. References Bernstein, A. (2001, June 27). Mom depicted as private, caring, burdened. HoustonChronicle.com, 1-6. Retrieved October 28, 2007 from chron.com/cs/CDA/story.hts/special/drownings/951166 Colb, S. F. (2001, July 4). Why Andrea Yates deserves compassion, not execution. FindLaw.com, 1-3, Retrieved November 3, 2007, from http://writ.news.findlaw.com/scpts/printer_friendly.pl?page=/colb/20010704.html Cullen, F. Agnew R. (2006) Criminological Theory Past To Present, Part V Feldman, C. (2001, July 5). Yates’ mother mystified by children’s drowning. HoustonChronicle.com, 1-5. Retrieved October 28, 2007, from chron.com/cs/CDA/story.hts/special/drownings/960277 Glenn, M., Rendon, R., Bernstien, A. (2001, June 27). Mom held in killing 5 kids: Children may have died in tub. HoustonChronicle.com, 1-6. Retrieved October 28, 2007, from chron.com/cs/CDA/story.hts/special/drownings/949223 Guileyardo, J., Prahloq, J. A. Barnard, J. J. (1999). Familial filicide and filicide classification. American Journal of Forensic Medicine and Pathology, 20 (3), 286-292. Haapasalo, J., Petaja, S. (1999). Mothers who killed or attempted to kill their child: Life circumstances, childhood Abuse, and types of killing. Violence and Victims, 14 (3), 219-238. McKee, G. R., Shea, S. J. (1998). maternal filicide: A cross-national comparison. Journal of Clinical Psychology, 54 (5), 679-687. Oglesby, C. (2001, June 27). Postpartum depression: More than ‘baby blues’. CNN.com, 1-3. Retrieved November 3, 2007, from http://www8.cnn.com/2001/HEALTH/parenting/06/26/postpartum.depression Pitt, S. E., Bale, E. M. (1995). Neonaticide, infanticide, and filicide: A review of the literature. Bulletin of the American Psychiatry Law, 23 (3), 375-386. Satten, J., Menninger, K., Rosen I., Mayman, M. (1960). Murder without apparent motive: A study in personality disorganization. American Journal of Psychiatry, 117, 48-53. Schlesinger, L. B. (1996). the catathymic crisis, 1912-Present: A review and clinical study. Aggression and Violent Behavior, 1 (4), 307-316. Schlesinger, L. B. (2000). Familicide, depression and catathymic process. Journal of Forensic Sciences, 45, 200-203. Teachey, L. (2001a, September 2). Release of Yates’ records a legal maneuver. HoustonChronicle.com, 1-5. Retrieved October, 28, 2007, from chron.com/cs/CDA/story.hts/special/drownings/1032138 Teachey, L. (2001b, September 21). Expert: Yates contemplated killing children for months. HoustonChronicle.com, 1-4. Retrieved October, 28 2007, from chron.com/cs/CDA/story.hts/special/drownings/1056637 Texas Mother charged with killing her 5 children. (2001, June 21). [On-Line], Retrieved October 28, 2007, from: http://www2.cnn.com/2001/US/06/20/children.killed Williams, D. (2001, August 8). Postpartum psychosis: A difficult defense. CNN.com, 1-2. Retrieved November 3, 2007, from http://www8.cnn.com/2001/%20-%20Postpartum%20psychosis%3A%20Adifficult%20 defense%20-11/3/01 Wertham, F. (1978). the catathymic crisis. In I.L. Kutash, S. B. Kutash, and L. B. Schlesinger (Eds). Violence: Perspectives on Murder and Aggression. (pp. 165-170). San Francisco: Jossy-Bass. Research Papers on Strain Theory and Postpartum PsychosisPersonal Experience with Teen PregnancyArguments for Physician-Assisted Suicide (PAS)Three Concepts of PsychodynamicTrailblazing by Eric AndersonEffects of Television Violence on ChildrenNever Been Kicked Out of a Place This NiceMarketing of Lifeboy Soap A Unilever ProductThe Relationship Between Delinquency and Drug UseDefinition of Export QuotasGenetic Engineering

Barton Corbin Case

Barton Corbin Case On Dec. 4, 2004 Jennifer Corbin was found shot once in the head in her Buford, Georgia home with a handgun beside her. Her 7-year-old son discovered her body and reportedly told police that his dad, Dr. Barton Corbin, had killed his mom. While authorities were investigating the death of Jennifer Corbin in Gwinnett County, a Richmond County grand jury on Dec. 22 indicted Barton Corbin for the 1990 death of Dorothy (Dolly) Hearn, who was Bartons girlfriend in dental school in Augusta. Hearn was found shot to death in her apartment with a gun in her lap. Latest Developments Georgia Dentist Pleads Guilty to Two Murders Previous Developments Judge Allows 1990 Evidence in Gwinnett Trial Hearing Set in Georgia Dentists CaseDec. 20, 2005Attorneys for a Georgia dentist, who is accused of killing is wife in 2004 and his girlfriend in 1990, will argue that jurors in one trial should not hear about charges his faces in another in a hearing set for Feb. 17. Attorneys for Georgia Dentist Fight Murder ChargesOct. 10, 2005Attorneys for Barton Corbin, the Georgia dentist accused of the murder of his wife in December and his former girlfriend 15 years ago, have asked that the charged be dropped in the 1990 case because they said the state waited too long to indict him for the death of Dorothy (Dolly) Hearn. Corbin Pleads Innocent in Wifes DeathJan 27, 2005Barton Corbin entered a not guilty plea in his wifes death, after waiving his right to an arraignment. Georgia Dentist Investigated in Third DeathDec. 7, 2005Dr. Barton Corbin, who has been indicted by two Georgia grand juries in the connection with the Dec. 4 death of his wife and death of his former girlfriend 14 years ago, is now being investigated in connection with the death of a Georgia woman who disappeared in 1996 and was found a year later in her vehicle at the bottom of an Alabama Lake. Barton Indicted for Wifes MurderJan. 5, 2005A Gwinnett County grand jury has indicted Georgia dentist Barton Corbin for murder in the shooting death of his wife Jennifer Corbin, who was found dead in her bedroom with a handgun by her side. Investigators Await Gunshot TestsDec. 28, 2004Prosecutors are waiting for crime lab tests in connection with the shooting death of Jennifer Corbin. The Georgia Bureau of Investigation is performing gunshot residue tests on both Jennifer Corbin and her husband, dentist Barton Corbin. Corbin Indicted in Former Girlfriends DeathDec. 22, 2004The husband of a woman who was found shot in her home two weeks ago has now been indicted for the death of his former girlfriend who was found under similar suspicious circumstances 14 years ago.

Director Moustapha Akkad Essay Example | Topics and Well Written Essays - 1000 words

Director Moustapha Akkad - Essay Example In the year 1954, with the age of 18years, Akkad arrived at the airport for his departure. He attended the University of California at Los Angeles for 4 years and marked off in 1958. Upon graduation, he interned under the Sam Peckinaph; an American director, while pursuing his Master’s degree at the USC (University of Southern California). The director of Los Angeles; Sam Peckinaph contacted Akkad while looking for an Arab speaking advisor to assist him develop a movie about the revolution of Algeria for independence. Regrettably, the movie was dropped by the end of this revolution by the end of this revolution, but the relation between the two remained. Akkad proceeded and formed the FIP (Falcon International Productions), to completely distribute and finance John Carpenter’s Halloween; humbled budget spine cooler, written and produced by John. Carpenter, a hopeful filmmaker as well as the producer Irwin Yablans decided to make a low budget horror film on the babysitte rs being abducted and killed on Halloween. They went to Moustapha Akkad for the film financing and support. After a long discussion with Carpenter and an understanding of his passions and ideas for the film, Akkad accepted to finance and produced the movie. He definitely understood that to be embraced, the movie would have to adhere to the life of Muhammed without presenting him or showing him his voice. Despite this, the movie generated bones of contention including financing among others, hence, the movie production was transferred from Libya to Morocco. However, the movie went on and became famous. It even surpassed the existing produced movies which were privately produced and distributed (Lancaster, 2011). After the prosperity of Halloween, Moustapha set his eyes on the next epic narrative of resistance. His next movie was the Lion on the Desert; which enabled him reunite with Anthony Quinn in the topic role. Akkad continued producing movies in the Halloween series as well as o thers in the horror type, however, they were evidently meant to be stepping stones to his true passion that was to produce a movie on Islam and heroic Semitic Arab heroes. Former prime minister of Jordan; a friend to Moustapha pointed out that Akkad had a good rationale of what he intended to perform. He further stated that Akkad intended to develop an Arab film production company to produce more films about the Arab history as well as political figures. Generally, it is imperative to take into account this mission whenever an individual reflects upon the present budget and proper demonization Muslims, Islam and Semitic people, an individual is able to understand the way this would not concur with Zionist mechanizations. The defamation and denigration of Arabic peoples have frequently been the primary goal and focal point of post Israel Zionism. An individual only requires examination of the Hollywood film and television production from the aforementioned period to substantiate this preposition. In the present Hollywood, Mustapha’s positive movies on Islam as well as its heroes would never see the reality of the day such as financing, the resources to produce it as well as the associated distribution. The forces of deliberately infiltrated Zionist interests have developed an infrastructure in place which only shows that the media need to advance their agenda. Mustapha Akkad was renown as a very intelligent

Business five Essay Example | Topics and Well Written Essays - 500 words

Business five - Essay Example My insurance firm ensured that it has the license of operation renewed every month to avoid any hiccups with the authorities. The company also has a personal lawyer with whom we liaise with to understand better what we are and not supposed to carry out in the firm. The social context of the organization is also very stable. This is seen by the numerous funds that we offer to the less fortunate through corporate events. Moreover, we show social responsibility by employing locals. The economic environment of the organization happens to run very smoothly. The amount of money brought back to the company as profit continues rising with each passing year. The interest rates thus go down and an increase in clients is in line (Adams, 2008). The managerial condition of the organization is close to perfect. This as I run the organization with strict rules which if not followed could lead to the person indicted getting a penalty that subsequently may ruin any chance of promotion. The operational condition is in the same manner and I ensure that I delegate the right responsibilities to the capable persons. With this, there is assurance that all operations will run smoothly. After the last board meeting, the organization’s major shareholders settled down on the running of a very diverse and critical project. Due to my steadfastness in the job, I was delegated the task of managing the project and giving them feedback. The project was market diversification by marketing the organization to other regions. The person most suitable or best acquainted with the respective area manages this and similar projects. Time management is one of the major factors to observe in the organization. Due to this, I ensure that all the respective parties for various activities complete their jobs in a timely manner. On my side, when I am given a project to oversee, I ensure I set up a time table that I divide to various section

Essays --

Prohibition was the 18th Amendment to make alcohol illegal. The 21st Amendment was the repeal of prohibition so that alcohol could be legal. Carry Nation plays a big role in prohibition; she was the leader of the Temperance Movement. She was married twice her first husband died of alcoholism and her second husband divorced her. She has a hatred for saloons and bars. She also smashes bars and saloons. (Severn 76) Prohibition was called The Noble Experiment. It was first tried in America. Bootleggers and moonshiners was the main source people went to for alcohol. Bill MC coy was a bootlegger people went to him for alcohol he’s well known for selling good liquor. (Hanson 29) The repeal of prohibition is the 21st Amendment, to make alcohol legal in the states. Some people did not was the repeal to happen they thought prohibition was a good thing; it could make the world a better place. The repeal of prohibition was agreed. A lot of people wanted to make alcohol legal in the states. Some people did not like the repeal because alcohol could kill a lot of people. The Temperance Movement group planned to extend prohibition all over the world. (Rodney Web) Prohibition lasted from 1920-1933, the and the repeal come in1933. Alco pone was the biggest gangster of all times. He was the cause of virtually of all crimes. On the eve of prohibition some towns sold their jails, because all crime would break loose. The â€Å"Bathtub Gin† got its name from alcohol, glycerin and juniper juice was mixed in a bottle it was too tall to fit in a sink so they had to put it in the bathtub. (Burns Web) When prohibition was reopened in Chicago almost 800 gangsters had been killed in bootleg related shootings. People were killed, blinded, and even paralyzed from dri... ...People made a lot of money selling illegal alcohol. They even sold worldwide. Carry Nation did not care for people that sold or drunk liquor. That’s why she left her first husband when their daughter was born. Carry Nation died before she got to see that the repeal of prohibition was denied 20 year later. She had an impact on a lot of the women back then especially the women in The Temperance Group the all liked her. When she went and smashed all the bars and saloons a lot of people was not pleased that she did that, because the drunken people needed some place to go at night. Even, though they should not be drunk. Her second husband left because she got out of control. She was named the famous bar smasher. She was described as a religious and a crank. People said that she was a crank because she went crazy and smashed all of those bars and saloons. (Rodney Web).

Management Control Systems Final Written Case Assignment

Management Control Systems Final Written Case Assignment Budgeting and Performance Evaluation at the Berkshire Toy Company Prepared for: Karen M. Foust, Ph. D. , C. P. A. Adjunct Professor at Tulane University A. B. Freeman School of Business New Orleans, Louisiana Prepared by: Andres A. Calderon andres. [email  protected] com PO Box 21420 Baton Rouge, LA 70893 Date: September 4, 2000 Background Janet McKinley’s father, Franklin Berkshire, founded Berkshire Toy Company (BTC) in 1974.In 1988 Janet worked her way up to the position of Assistant to the President after completing her MBA. Janet promoted employee participation and teamwork. The company went public in 1991, and in 1993 Mr. Berkshire retired, leaving Janet as corporate CEO. In 1995 Quality Products Corporation, a company with a wide variety of products, acquired BTC for $23 million. Janet had an agreement that allowed her to continue to work for BTC for at least 5 years at an annual salary of $120,000.The company h ad a staff of 241 employees organized in three different departments: purchasing (11 employees managed by David Hall), production (175 employees managed by Bill Wilford), and marketing (52 employees managed by Rita Smith)1. BTC produces a fifteen-inch, fully jointed, washable, stuffed teddy bear. The bear is packaged in a designer box and is accompanied by an unconditional lifetime guarantee, and a piece of chocolate candy. The bears are accessorized according to customer order specifications. Internet sales began in 1997.Janet has just received the June 30, 1998 income statement showing Operating Income at $1,632,317 below budget, while Total Revenue is at $1,440,487 above budget (see Exhibit 1). Janet is having trouble understanding how the company’s revenue is thriving, but the company is not generating profits as expected. Current Situation BTC is a decentralized division of Quality Products Corporation that has been experiencing growth in sales over the past four years ( see Exhibit 2a). BTC’s strategy is to have an enhanced product image, build customer brand loyalty through product differentiation, and produce an all American quality product.BTC implemented a management compensation plan in 1997; the plan is structured as follows: †¢ †¢ David at Purchasing: 20% of net materials price variance, assuming favorable Rita at Marketing: 10% of excess variance of net revenue, assuming favorable 1 The remaining three employees are Janet, her secretary, and her secretary’s assistant †¢ Bill at Production: 3% of net variance in material, labor, variable overhead, labor rate variance, and the variable and fixed overhead spending, assuming favorable variancesThe bear is hand made and the quality of material acquired by purchasing can negatively affect production generating excess waste or potentially jeopardizing the quality of the product. Marketing sells the bear through catalogs, company’s retail store adjacent to the fa ctory, Internet sales, wholesale to department stores, toy boutiques, and other specialty retailers. Most orders are shipped the same day as they are received. Commissions of 3% are paid on retail store sales and sales to wholesale buyers, no commissions are paid on catalog sales.Internet sales began in 1997 with bears being sold at a wholesale price of $32. The Marketing and the Purchasing departments seem to be operating well, but the Production department manager has identified the following problems: production was affected by materials ruined during flood, raw material is substandard, high rate of product stock-out, deviations from standard production plans, overtime to met sale demands is high, overworked staff, plant is at maximum capacity, and maintenance is almost impossible to be scheduled. Analysis of the Case Non-quantitativeBTC could work an alliance with its supplier in such a way that raw material is guaranteed to meet high levels of quality. Currently Bill in product ion receives the raw material from David at purchasing, so inspections for defective material happen at the time of production and under the pressure of orders piling up awaiting production. David does not have any incentive to provide quality, but just to reduce his cost. Current incentive plan is not working to the advantage of the Production department, it is not fair to have bonus linked to factors that cannot be controlled by the responsible manager.Incentives are structured in such a way that they encourage â€Å"low balling† revenue figures by the Marketing and â€Å"high balling† raw material price budgets by the Purchasing manager. A budget of zero sales to be achieved by the Internet deployment, supported by an expensive national radio campaign, is not acceptable and should not be rewarded. Quantitative Analysis The favorable sale revenue of $1,440,487 can be explained by a favorable impact of Internet sales2 (+307%), an unfavorable effect of the Retail and C atalog sales (-214%), and a negligible budget variance (+7%) explained by the Wholesale efforts.Ninety one percent (equivalent to $2,300,980) of the unfavorable Total Variable Cost variance ($2,515,896) can be attributed to unfavorable variances in: Direct Labor (39% or $980,305), Variable Overhead (27% or $679,361), and Variable Selling Expense (25% or $641,314) (See Exhibit 4). Almost the entire unfavorable variance of fixed cost can be attributed to the unfavorable variance in Selling Expenses. The Direct Labor3 variance is mainly due to a variance of 42% (from 1. 2 budgeted to 1. 7 actual) labor hours per unit and a variance in salary rate from $8. 0 budgeted vs. $8. 17 actual. The Variable Overhead also affected by the unfavorable 1. 7 hours per unit of direct labor, contributed with an unfavorable amount of $181,639 (see Exhibit 6c). The Variable Overhead Cost per Hour went up due to the additional overhead. The Variable Selling Expense caused an unfavorable variance of $ 443, 100 due to the added cost per unit (see Exhibit 6c). Average price per unit sold $44. 37 compared to a $46. 45 budget. The mix variance stemmed mostly from a price difference between Retail & Catalog ($49) and Internet ($42) sales.The 280,000 units are distributed between Retail & Catalog (85%) and Wholesale (15%) sales. Using the Static Budget Mix expected sales are of $15,122,083 (see Exhibit 5). Fixed Cost Selling Expenses caused an unfavorable variance of $560,192 to the budget, compared to a negligible favorable increase of $261 to budget due to the Fixed Cost Administrative Expense. 4 Almost half ($225,627 favorable) of this unfavorable variance is counteracted by the higher than budgeted output and a fixed manufacturing overhead per unit of $ 1. 674 compared against the budgeted $1. 97. The overall unfavorable $114,910 Fixed Manufacturing Overhead is due to the variance in labor hours per unit. Due to 2 3 Or better said a very unrealistic â€Å"low ball† budget of Inte rnet sales I attribute this to the fact that the company works on an â€Å"order received basis†, instead of forecasting production. the incentive structure at BTC, David Hall has been buying â€Å"cheap† polyester filling and accessories, causing an unfavorable price efficiency variance of $49,609.Sales and Total Cost unfavorable variance of $ 2,669,607, compared to $1,632,317 budgeted can be attributed to poor sales mix performance (unfavorable Budgeted Sales Variance $675,589) and unfavorable Labor Volume Variance ($437,338)5. Incentive Program It is my opinion that the incentive program at BTC is the major contributor to the unfavorable variances. David Hall is rewarded for purchasing â€Å"cheap† raw material, which is affecting production. Rita is rewarded for selling products over the Internet at prices that are not appropriate.For a bonus allocation in dollars please refer to Exhibit 7, Incentive Plan (better named: â€Å"Let’s all gang against p oor old Bill†). While David pockets $9,636. 62 ($48,183 @ 20%) by purchasing substandard polyester fillings for the bear, Bill looses $2K due to additional filler required for production of a quality bear. There is no reasoning on how Rita sets the price for the Internet bear. Rita set a low price on the bear causing an unfavorable mix variance and there is no reasoning on how she established the budgets; overall she is favored by both moves, hurting the company’s profits. OvertimeThis is due to the inefficient use of labor, adding to the low morale of the employees. The unit labor requirement went from 1. 2 to 1. 7 due to the poor quality of raw material. The pay rate went up 17 cents due to new hires that had to be enticed to work at BTC. All these problems can be associated with the order base production scheduling, causing a â€Å"knew jerk reaction† in the system every time a new order is received, forcing employees to work overtime (See Exhibit 8 for more d etails). The case makes it clear that there have been no technology improvements in the past five years at BTC.Fixed manufacturing overhead is favorable due to the higher volume of items sold, but it does not reflect on the performance of the firm, since this is due to the low Internet price. I assume that most of this expense is to cover the radio campaign and the Internet cost, increasing volume with no concerns on the effect on Production 5 I blame this on Rita for selling products at less than reasonable price, only looking after her compensation. She increased volume with no concerns on the effect this might have on production. 4 RecommendationsProduction Bill should consider going to a forecasted production cycle, allowing a better distribution of the work load over the year (reducing overtime from 9. 11 to 8. 47), allowing time to mentor new employees (as attrition rate would be hire), allowing for scheduled maintenance without worrying about capacity during peak production t imes, and dedicate more time to the cleaning of the machinery (there is a substantial drop in cleaning material cost, in this industry this can be associated with a higher maintenance expense, see Exhibit 2b).The quality management effort should be integrated to supports the overall strategy of maintaining a high quality product at BTC. The integration of marketing and production could yield better production schedules to be developed; this integration can be accomplished by establishing shared goals between the two departments. With better production schedules BTC could identify bottlenecks and make sure that those are never starved for work6, reducing overtime demands during peak demand cycles.Overtime Premiums have been rising at an alarming rate (1619% in 1998, 1055% in 1997, see Exhibit 2b); this has very bad consequences on the company’s bottom line7. Production planning should increasing employee morale, allow for proper maintenance of equipment and reduce the risk of breakage during peak production times, and allow for planned training of new employees. In order to offer a higher quality product and impact the reduction of overtime, Bill has to consider upgrading some of the outdated equipment, especially replacing the equipment that reduces overtime and maintenance cost.The company is operating near to capacity; new equipment should alleviate the production bottlenecks and provide the foundation to reduce the overtime labor cost. If Bill is not familiar with new technologies in this industry, he should seek support from consultants in this area. Incentive Plan The incentive model should encourage accurate reporting by encouraging the right behavior, thus discouraging â€Å"low or high balling† while developing budgets (see Exhibit 3). David should be rewarded for finding the least expensive input material, without compromise of quality.Samples of material to be 6 Technology could also be deployed to reduce the bottlenecks, especially the labor-intensive bottlenecks. purchased should be analyzed by Production prior to committing to the shipment and purchase. This can only be accomplished if purchases are based on forecasted production, also allowing David to have more time for the negotiation of better prices for quality raw materials. Rita should continue to be rewarded for selling products, and growing markets. Instead of basing Rita’s bonus on the Static budget, her bonus should be evaluated against the Flexible Budget.In general static budgets are departmental goals that jointly represent corporate goals. Flexible Budgets incorporate some of the present variations in prices, markets, production, costs, etc. that tend to invalidate the Static Budget over time. The incentive plan for BTC should have a mix of departmental goals and division goals, so that there is a better integration among the different departmental goals. Bonuses should reflect management’s favorable performance; therefore, managers should have adequate control over those drivers that affect BTC’s outcomes.BTC should design a Balanced Scorecard as an integrative effort to support efforts of the individual managers of the different department in an orchestrated effort. Balanced Scorecard BTC’s Balance Scorecards should be aligned to support the corporate strategy, both short and long term. Incentives should be assigned to the degree the different measures contribute to the corporate goals. Managers shall respond to incentive, thus supporting corporate goals (see Exhibit 9 for details).A Balanced Scorecard typically includes measures in each of four areas: Financial, Customer, Internal Business Processes, and Learning and Growth8. Some organizations add other dimension to support their strategy, or replace one of the four perspectives with one that uniquely reflects their mission and strategy. In the case of BTC the identified areas are: Corporate (BTC), Marketing, Purchasing, Production, and Manag ement9. The proposed set of Balanced Scorecards for BTC is presented in Exhibit 10. It sounds like the previous manager was a former student of Dr.Page, since the â€Å"two envelop† strategy was employed. First envelope: Blame the predecessor, write loss off. Second envelope: Prepare two envelopes. This case is common in situations with companies that pay bonuses. That's why companies are moving into options. 8 The Balanced Scorecard, Robert S. Kaplan and David P. Norton, Harvard Business School Press, 1996 9 Management as part of the Balanced Scorecards tends to be forgotten. Management (upper) has a responsibility to support the different departments with information on quality, cycle time, and cost. 7 Exhibit 1Berkshire Toy Company A Division of Quality Products Corporation Preliminary Statement of Divisional Operating Income for the Year Ended June 30, 1998 Units Sold Retail and Catalog Internet Wholesale Total Revenue Variable production costs Direct Material Acrylic pil e fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Labor Variable Overhead Total Variable Production Cost Variable Selling Expense Contribution Margin Fixed Costs Manufacturing Overhead Selling Expenses Admin Expenses Total fixed Costs Operating Income Actual Units 325,556 $ 8,573,285 174,965 $ 4,428,018 105,429 $ 1,445,184 45,162 $ 14,446,487 Master (Static) Budget 280,000 $ 11,662,000 $ $ 1,344,000 $ 13,006,000 Master Budget Variance 45,556 $ (3,088,715) $ 4,428,018 $ 101,184 $ 1,440,487 Unfavorable Favorable Favorable Favorable $ $ $ $ $ $ $ $ $ $ $ $ $ 256,422 125,637 246,002 450,856 16,422 69,488 66,013 1,230,840 3,668,305 1,725,665 6,624,810 1,859,594 5,962,083 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 233,324 106,400 196,000 365,400 14,000 67,200 33,600 1,015,924 2,688,000 1,046,304 4,750,228 1,218,280 7,037,492 661,920 4,463,000 1,124,000 6,248,920 788,572 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3, 098 19,237 50,002 85,456 2,422 2,288 32,413 214,916 980,305 679,361 1,874,582 641,314 (1,075,409) (3,023) 560,192 (261) 556,908 (1,632,317) Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Favorable Unfavorable Favorable Unfavorable $ 658,897 $ 5,023,192 $ 1,123,739 $ 6,805,828 $ (843,745) Unfavorable Exhibit 2a Company Growth based on Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Units Produced 350,000 300,000 250,000 200,000 150,000 100,000 50,000 – Units 1994 1995 1996 1997 1998 Year Exhibit 2b Variable Cost Associated with BTC growthBerkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 1998 1997 1996 1995 1994 325,556 271,971 252,114 227,546 201,763 Units Produced Variable Overhead Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Total $ 840,963 $ 423,970 $ 4,993 $ 415,224 $ 27,373 $ 13,142 $ 1,725,665 $ 524,846 $ 24,665 $ 6,842 $ 256,883 $ 15,944 $ 11,244 $ 840,424 $ 467,967 $ 2,136 $ 6,119 $ 232,798 $ 12,851 $ 9,921 $ 731,792 $ 413,937 $ 1,874 $ 5,485 $ 244,037 $ 15,917 $ 8,906 $ 690,156 $ 356,150 $ 1,965 $ 4,996 $ 216,142 $ 14,323 $ 7,794 $ 601,370The following table shows the increases in variable cost associated with the production growth. Variable Overhead Growth Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Units Produced 1998 1997 1996 1995 60% 12% 13% 16% 1619% 1055% 14% -5% -27% 12% 12% 10% 62% 10% -5% 13% 72% 24% -19% 11% 17% 13% 11% 14% 20% 8% 11% 13% Increases in Variable Cost Associated with the Production Growth 1800% 1600% 1400% 1200% 1000% Percent 800% 600% 400% 200% 0% 1994 -200% 1995 1996 Year 1997 1998 1999 Payroll Taxes and fring es Maintenance Suppliers Overtime Premiums Miscellaneous Cleaning Supplies Units Produced Maintenance LaborExhibit 2c Fixed Cost Associated with BTC growth Berkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Fixed Overhead Utilities Depreciation—machinery Depreciation—building Insurance Property Taxes Supervisory salaries Total 1998 $ 121,417 $ 28,500 $ 88,750 $ 62,976 $ 70,101 $ 287,153 $ 658,897 1997 $ 119,786 $ 28,500 $ 88,750 $ 61,716 $ 70,101 $ 274,538 $ 643,391 1996 $ 117,243 $ 28,500 $ 88,750 $ 57,211 $ 68,243 $ 275,198 $ 635,145 1995 $ 116,554 $ 28,500 $ 88,750 $ 55,544 $ 68,243 $ 269,018 $ 626,609 1994 $ 113,229 $ 28,500 $ 88,750 $ 54,988 $ 66,114 $ 254,469 $ 606,050The following table shows the increases in fixed cost associated with the production growth. Fixed Overhead Growth Utilities Depreciation–machinery Depreciation–building Ins urance Property Taxes Supervisory salaries Units Produced 1998 1% 0% 0% 2% 0% 5% 20% 1997 2% 0% 0% 8% 3% 0% 8% 1996 1% 0% 0% 3% 0% 2% 11% 1995 3% 0% 0% 1% 3% 6% 13% Increases in Fixed Cost Associated with the Production Growth 25% 20% 15% Percent 10% 5% 0% 1994 -5% 1995 1996 1997 1998 1999 Year Utilities Property Taxes Depreciation–machinery Supervisory salaries Depreciation–building Units Produced Insurance Exhibit 3 Incentive Model for Accurate Reporting10 ?b1* forecast + b2 * (actual – forecast) if actual ? forecast Incentive = ? b1* forecast – b3 * (forecast – actual) if actual < forecast b1: rewards are positively related to forecasted sales, give managers and incentive to forecast high b2: sales should be higher than the forecast, b2 affect this component b3: when actual sales are less than the forecast, this plan penalizes the manager For example: b1 b2 b3 5% 3% 7% Actual Sales Forecasted Sales Incentive 1000 1000 50 1100 1000 53 1200 1000 5 6 1000 1100 48 1100 1100 55 1200 1100 58 1000 1200 46 1100 1200 53 1200 1200 60 10 Example from: Managerial Accounting an Introduction to Concepts, Methods, and Uses by Maher Stickney & Weil. Exhibit 4 Total Variable Cost Variance Contributions Variance Cost Contribution Acrylic pile fabric 1% 10-mm acrylic eyes 1% 45-mm plastic joints 2% Polyester fiber filling 3% Woven label 0% Designer box 0% Accessories 1% Direct Labor 39% Variable Overhead 27% Variable Selling Expense 25% Total Variable Cost Variance Contributions Acrylic pile fabric 45-mm plastic joints Woven label Accessories Variable Overhead 10-mm acrylic eyes Polyester fiber filling Designer box Direct Labor Variable Selling Expense Exhibit 5 Analysis of SalesFlexible Flexible Budget Budget (Budgeted Units Sales Volume Mix)(5) Variance $1,897,427 $$218,656 $2,116,083 $13,559,427 276723 $0 $1,562,656 48833 $15,122,083 325556. 1464 Actual Retail and Catalog Internet Wholesale Units Price Master (Static) Budget $11,662,000 $$ 1,344,000 $13,006,000 Budgeted Budgeted Mix in Total Sales Sales Mix Mix PercentagesBudgeted Price Variance Variance 238000 0 42000 280000 85% 0% 15% 100% $49. 00 $42. 00 $32. 00 $46. 45 $(3,088,715) $(4,986,142) $4,428,018 $4,428,018 $ 101,184 $(117,472) $1,440,487 $(675,596) $8,573,285 174,965 $49. 00 $4,428,018 105,429 $42. 00 $1,445,184 45,162 $32. 00 $44. 37 Total Revenue $14,446,487 325556 Exhibit 6a Schedule of Standard Costs: Fifteen-Inch Berkshire Bear Table 2 Standard 280,000 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Direct Material per unit Total Direct Material Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor 0. 02381 2 5 0. 9 1 1 Input Price $ $ $ $ $ $ 35. 00 0. 19 0. 14 1. 45 0. 05 0. 24 Standard Cost Per Unit $ $ $ $ $ $ $ $ $ 0. 83335 0. 38000 0. 70000 1. 30500 0. 05000 0. 24000 0. 12000 3. 62835 1,0 15,938 0. 50 0. 30 0. 30 0. 10 1. 20 $ 8 $ 9. 60 Variable manufacturing overhead 1. 2 $ 3. 114 $ 3. 7368 Fixed manufacturing overhead 1. 2 $ 1. 970 $ 2. 3640 Exhibit 6b Schedule of Actual Manufacturing Costs for year Ended June 30, 1998 Table 3 Actual 325,556 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Material per unit Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor Overtime Premium Other Variable Manufacturing Overhead Fixed manufacturing overhead 7,910 661,248 1,937,023 344,165 328,447 315,854 Input Price $ $ $ $ $ $ 32. 4174 0. 1900 0. 1270 1. 3100 0. 0500 0. 2200 Total Cost $ 256,422 $ 125,637 $ 246,002 $ 450,856 $ 16,422 $ 69,488 $ 66,013 $ 1,230,840 $ 3. 780732 189,211 104,117 121,054 34,615 448,997 103,787 $ $ 8. 1700 4. 0850 $ 3,668,305 $ 423,970 $ 1,301,695 $ 658,897 $ 7,283,707 Exhibit 6c Analysis of CostStatic Budget Direct Material per unit Direct Material per unit Units Total Materials Labor Cost per Unit Total direct labor per unit Labor Hours Hourly Rate Total Labor Cost Variable Manufacturing Overhead Variable Overhead Cost per Hour Labor Hours Variable Manufacturing Overhead Variable Selling Expenses Cost per Unit Units Total Variable Selling Expenses Fixed Manufacturing Overhead Cost per hour of labor Total hours Fixed Manufacturing Overhead $ $ 1. 97000 336,000 661,920 $ $ 1. 46749 448,997 658,897 $ (225,627) $ (222,604) $ (448,231) Price Total $ $ 1. 97 390,667. 20 769,614. 38 $ 225,627 $ (114,910) Volume $ $ $ 4. 35100 280,000 1,218,280 $ $ 5. 71206 325,556 1,859,594 $ (443,100) $ (198,214) $ (641,314) Price Total $ 4. 35 325,556. 00 $ (443,100) $ Volume $ $ $ 3. 11 336,000 1,046,304 $ $ 3. 84 448,997 1,725,665 $ (327,488) $ (351,873) $ (679,361) Price Total $ 3. 11 390,667. 20 $ (327,488) $ (181,639) Volume $ $ $ $ 1. 20000 336,000. 00 8. 00000 2,688,000 $ $ 1. 6980 448,997. 00 8. 17000 4,092,275 $ (980,305) Total $ (76,329) $ (903,976) Price $ $ 1. 20 390,667. 0 8. 00 $ (76,329) $ (466,638) Volume $ $ $ 3. 62835 280,000. 00 1,015,938 $ $ 3. 78073 325,556. 00 1,230,840 (49,625) (165,291) $ (214,916) Price Total $ 3. 63 325,556. 00 $ (49,609) $ Volume $ Actual Variance Type Flexible Budget Price Efficiency Variance Volume Variance $ 1,181,231. 11 $ 3,125,337. 60 $ 1,216,537. 66 $ 1,416,494. 16 Flexible Budget Total Cost per Unit Total Cost Variance Price Variance Volume Variance (670,915. 33) (1,841,957. 90) $ 14. 26335 $ 16. 50162 $ 14. 26335 Flexible Budget Variance $ (1,434,086) Total Price Efficiency Variance $ (670,899. 27) Total Volume Variance $ (763,187. 10) Static Budget Variance $ (2,512,873. 3287) Fixed Costs Actual Static Variance Total Cost Variance Selling Expenses $ $ $ $ 5,023,192 4,463,000 (560,192) (3,072,804) Administrative Expenses $ $ $ 1,123,739 1,124,000 261 TOTAL Budget Cost Variance Budget Sales Va riance Budget Variance Total Cost Variance Flexible $ (1,994,017) $ (675,589) $ (2,669,607) Static $ (3,072,804) $ 1,440,487 $ (1,632,317) $2,669,607 1,632,317 $1,037,290 Variances Volume Variance $ (903,976) $ (466,638) Labor Variance $ (437,338) Labors Hours Exhibit 7 Incentive Plan (better named: â€Å"Let’s all gang against poor old Bill†11) David Hall (Purchasing) Quantity Actual Price Static Budgeted Price Acrylic fabric 7910 $ 32. 42 $ 35. 00 10-mm acrylic eyes 661248 $ 0. 19 $ 0. 19 45-mm plastic joints 1937023 $ 0. 13 $ 0. 14 Polyester fiber filling 344165 $ 1. 31 $ 1. 5 Woven label 328447 $ 0. 05 $ 0. 05 Designer box 315854 $ 0. 22 $ 0. 24 Accessories 325556 $ 0. 20 $ 0. 12 Bonus $ 14,632. 71 20% Rita Smith (Marketing) Revenues Variable Selling Expenses Fixed Selling Expenses Net Revenues Bonus Actual Master Budget $14,446,487. 00 $13,006,000. 00 $ (1,859,594. 00) $ (1,218,280. 00) $ (5,023,192. 00) $ (4,463,000. 00) Delta $ 7,563,701. 00 $ 7,324,720. 00 $ 23 8,981. 00 10% $23,898. 1 Purchasing Variance $ 20,428. 37 $ $ 25,181. 30 $ 48,183. 10 $ $ 6,317. 08 $ (26,946. 28) $ 73,163. 57 Bill Wilford (Manufacturing) Price Variance Volume Variance Static Budget Variance $ (670,915. 33) $ (1,841,957. 90) $(2,512,873. 3) NO BONUS Since negative Static Budget Variance 11 Production processes input into output. Both, the input responsible manager and the output responsible manager, make good money $73K and $24K in 1998, while the production manager makes no money. This situation is ill-fated, or just plain dumb. The â€Å"sandwich effect†, the manager in the middles gets squeezed. This is the sarcasm in management that I am illustrating with this title. Exhibit 8 Overtime Hours 448,997. 00 Direct Overtime 103,787. 00 448,997. 00 Actual Pay Rate Total Hours $ 8. 17 $3,668,305. 49 390,667. 20 $ 4. 09 $ 423,969. 90 45,457. 20 $ 9. 11 $4,092,275. 39 390,667. 20 Flexible Pay Rate Total $ 8. 0 $3,125,337. 60 $ 4. 00 $ 181,828. 80 $ 8. 47 $3,307 ,166. 40 Exhibit 9 Balanced Scorecard12 The actions of management are not static but, rather, are dynamic over time. A round of Strategic performance improvement (usually every year at the time budgets are being developed) may result in an increase in the goals that have been established by the manager and their Balance Scorecard supervisor. (see Figure 1) An analogy may be useful at this point (see Figure 2): just as in high jumping, the goal (bar) is not set at the point at which it will eventually end. It is Performance Measure in set lower, and as the jumping progresses, it is steadily moved higher.As the jumper Management trying to meet Performance clears it at lower heights, the bar is moved up. Each time the assessment (depicted by the black line in the graph) approaches or exceeds the goal (depicted by the gray line), the Figure 1. Balanced Scorecard in action 100 95 90 Performance Metric 85 80 75 70 65 60 55 50 2000 goal is increased until performance is at a level at which further improvements may not be desired. The management group of a corporation will develop plans for the year, those plans are revised through time, incentives are allocated and measures are taken to draw new plans for future years. The Balance Score card allows managers to keep their Goal core and their measures clear, so that decisions are made towards a goal that is congruent with the corporate goal. Outcome measures are results. Driving measures are Assessment incremental in nature, such as the ones depicted in Figure 2. 2004 Year 2005 2006 2007 2008 2001 2002 2003 Figure 2 Progressive Goal Setting 12 Graphs were extracted from Leadership Model based on Performance Measures and Continuous Improvement by Andres A. Calderon Exhibit 10 Balanced Scorecard for BTC Group BTC Scorecard Customer Satisfaction Measures Number of Complaints and number of unsolicited letters Employee satisfaction (involvement, recognition, access to information, support from staff functions, etc. , Staff turnover, Productivity (revenue per employee, return on compensation, profit per employee, etc. ), Number of employees qualified for key jobs relative to anticipated requirement Outcome Performance Initiatives Driver BTC Employee Satisfaction Marketing Attain a high market share in the sale Percent of stuffed animal market share and cost to attain of quality stuffed animal toys a new customer Brand recognition by becoming the synonymous for Teddy Bears (â€Å"brain Percent of people that relate teddy bear to TCB share†) Reduction of selling expenses while increasing number of sales (Last Year Selling Expense – Current Year Selling Expense) / (Last Year Sale – Current Year Sale) Marketing Marketing Marketing Marketing MarketingIntroduction of successful new product Number of new motives or designs introduced per year, variations to the market Time to market, Break even time Introduction of better distribution channel Accurate product pricing based on market Marke t accessibility related to delivery cost Contribution Margin Growth and market understanding by polling customer perception of value for money Marketing Accurate forecasting of sales and Percentage off error related to inventory cost, Percent of peak seasons (to minimize stock-outs key items out of stock, Number of back-orders and inventory cost) Group Scorecard Reduce cost of raw material while maintaining Production quality standards Minimize raw material shortages, so that Production does not have to wait Minimize production cycle timeMeasures Number of times Production rejected raw material, raw material cost compared to price index Percent of key raw material out of stock, Number of backorders Production cycle time Outcome Performance Initiatives Driver Purchasing Purchasing Production Production Production Minimal percentage of manufacturing Service failure index, return rate, warranty claims, number defects of defects Timeliness Percent on-time delivery, total time for custom er interaction (e. g. time of Internet session), average waiting time (e. g. to receive a teddy bear), satisfaction with delivery time Number of processes having adequate information on quality, cycle time, and cost New revenue or savings per database, report, etc. Management Information coverage ratio Management Return on Data

Partnership with parents Essay

In recent years, an array of legislation and guidance has emerged under the present new Labour government to bring together a co-ordinated framework of services to address the care and educational needs of children. The government has expressed its intention, DfES (1997) and DfES (2003) to place schools at the heart of a new multidisciplinary approach to children’s services with improved communication and consultation between schools, together with other service providers, and parents, as one of its principle aims. Many commentators such as Nind et al (2003); Williams (2004) and Berk (2004) have noted the importance of parents as the prime educators of their children and the issue of establishing successful partnerships between schools and parents has been addressed through a number of different perspectives. It seems that the strategies employed to overcome barriers and build constructive relationships must be situated within a school ethos of genuine inclusion which values parents’ views and contribution which, in turn, can only enhance children’s attitudes to learning. Effective Home-School collaborative education stimulates and imbues children with a positive culture of learning. Brooker (2002) and Mayall (2002) have noted the ways in which children, and parents, are effectively socialised into the pedagogical ethos of their child’s school and suggest that parents’ conformity to this ethos has commonly underpinned many models of parental involvement. As Brooker (2002) argues, an â€Å"open door† policy which ostensibly invites parents in to see classroom practice and consult with staff does not necessarily constitute a climate conducive to genuine collaboration in the educative process. The research presented by Brooker (2002), whilst focusing primarily upon early years learning cultures, has provided some useful insights into the ways schools conceptualise their relationships with families and, conversely, how parents experience schools. She found that, from early on children’s schooling, school staff attitudes towards parents were highly influenced by their own perceptions of the extent to which parents expressed their interest in, and became involved with their children’s education. Brooker (2002) identifies a wide gulf between the beliefs and values of formal educators and what she calls the â€Å"mountain of invisible investment  made by parents†. She cites the work of Vincent (1996), for example, highlighting the negative perceptions of parents by teachers and suggests that, essentially, teachers tend only to welcome the involvement of those parents who do not contest school policies and practices or undermine their authority. In similar vein, Beveridge (2004) asserts that teachers’ attitudes can often be negative and stereotypical regarding parental motivation, competence and skills in the educative domain and furthermore, parents are often aware of this and are adversely affected. She suggests that parents experiences of schools and school staff will inevitably be enhanced when they â€Å"feel respected in their own right as parents, and equally importantly, when they perceive that their child is a positively valued member of the school† (Beveridge, 2004). Congruently the more involved parents are in what goes on in the classroom; the more likely they are to understand the teacher’s goals and practices. Warren and Young (2002) identify five broad areas presenting barriers to forming home-school partnerships. Firstly the ever-changing fluid nature of family demographics impinges on the development of dynamic partnerships. Secondly an entrenched â€Å"school ethos† often creates barriers to effective â€Å"culture-change† and schools are too set in their ways to embrace parental involvement in affairs of curriculum, decision-making and administration. Thirdly, the financial burden of developing partnerships with parents is a strain some schools feel cannot be justified and resources need to be channelled into more pressing areas and some teachers are unable to relinquish any degree of control to parents in the classroom. Fourthly, parents may lack the necessary skills to assist their children’s educational development. Finally, communication is a pivotal building block of home-school partnerships and critics often point to the unequal relationship between schools and families in this area; communication is one-way traffic from the school to the parent and there is not enough thought or dialogue given to the way parents can provide input to the school or children’s learning. The development of partnerships between home and schools with the mutual acknowledgement of the diverse but essential roles of the other is not an easily accomplished task but neither is it an impossible task. School staff attitudes, and indeed school ethos, seem central to the quality of relationships that can be developed with parents (Beveridge, 2004). Research conducted by Bastiani (1992) and Coleman (1998) found that whilst parents commonly expressed their need for information about the progress, attainments and possible difficulties regarding their children’s schooling, they also wanted reassurance that school staff understood their child’s personal and social needs, as well as their academic needs. Beveridge (2004) extends this view and draws from her own research into parents’ views, suggesting that teachers need to acquire the skills to â€Å"elicit and respond to parents’ own in-depth knowledge, perspectives and insights† about their children’s needs. This implies that teachers should be equipped with a high level of sensitivity and interpersonal skill vis-à  -vis the parental perspective so that they may provide honest, clear and accura te information about the learning and behaviour of individual children at school. Hornby et al (1995) and Hornby (2000) reiterate this point and argue for an extension of teachers’ skills to incorporate the principles, drawn from the counselling arena, of active, non-judgemental listening and joint problem-solving techniques. Hornby (2000), for example, calls for â€Å"skilled assertiveness that allows teachers to be both direct and diplomatic in their interactions with parents, and to respond constructively to disagreements and criticisms when these occur†Hornby (2000) argues for a reciprocal, inclusive framework of home-school links within which every family has a place, not just those few whose own culture and practices are in line with those of the school. Parents’ knowledge of their children, together with the contribution they can make to teaching, is seen as strengths universal to all families. Hornby (2000) and Nind et al (2003) argue it should also be recognised, however, that parents have different levels of need in terms of information and support. Beveridge (2004) agrees that parents’ accumulated, in-depth knowledge about their children can greatly enhance teachers’ understandings. In her discussion of parental involvement in the monitoring and assessment of children’s academic progress, Beveridge stresses that teachers need to include areas of comparative strength and ways in which these can be built upon, rather than a sole focus on difficulties and deficits. Whilst Beveridge is primarily discussing those children deemed as having ‘special educational needs’ here, this observation equally well  applies to the assessment of all children’s progress. Although it seems clear that discrepancies inevitably will exist between the views of parents and teachers, a striving for mutual understanding and a greater accentuation on the â €˜positives’ can do much to engender positive attitudes for both parents and children. The current Head Teacher of Sacred Heart Catholic Primary School Mr Mullan stressed the purpose of the home-school partnership in terms of making an agreement between the school, the family and the student which will help parents staff and students to work successfully together and help improve standards of education for pupils. This is done through a variety of ways ranging from regular homework for parents to complete with their children and for pupils with learning difficulties a variety of visual and auditory activities are sent home. Each term targets are set for the pupils and parents are sent copies to help them support learning, an example cited was the suggestion parents allow their children to handle money and pay for the weekly shop to help increase their understanding of money in relation to maths. Pupils also have a home school communication book. The school runs workshops throughout the academic year to help parents participate in their child’s education and have included in the past Sing-along training or Literacy and ICT workshops. The school also places great emphasis on parental help in the education process in the form of parental â€Å"class assistants†. The school takes great pride in the fact several parents have gone on to forge a career as a teacher after starting out as â€Å"class assistants†. The Head Teacher stressed the partnership revolved around good lines of communication between both parties. In the arena of parent/teacher consultations, Bastiani (1992) identified particular pre-requisites for success in ensuring that both parties are heard. Firstly, she suggests that parents must have sufficient information about the nature, purpose and length of the convened meeting and an opportunity to clarify and add items to the agenda. Secondly, a constructive focus needs to be established and decisions on subsequent actions to be taken understood and agreed by all participants. It must be recognised that some parents will require more support in these matters than others.  Finally, as highlighted by DfES (1997), schools need to consider carefully the range of opportunities they can provide for parents to become involved and also the forms of assistance that might be needed to enable parents to participate fully. Tizard et al (1981); Hannon (1985); Mills (1996) and Beveridge (2004) are keen to stress there is much evidence for the effectiveness of well-planned schemes of parental involvement in the teaching of reading. Moreover Mills (1996) highlights the crucial role that parents can play in developing literacy skills with their children, pointing out that the â€Å"one-to-one† relationship is clearly more valuable to the child than the â€Å"30 to one† ratio typical in the average classroom. Mills (1996) suggests that simply sending books home is insufficient but also notes that â€Å"parents may sometimes need support and advice about effective models of hearing their children read†. As Warren and Young (2002) succinctly advocate â€Å"appropriate instructional materials and teaching methodologies should be utilized. Gregory (2000) echoes this view and expresses concerns that traditional schemes may not be suitable for all families. She recommends that schools consider different approaches which might better fit the needs of families. For example, a sole focus on story books might be extended, or replaced, by making use of other kinds of literacy experiences at home and also to include other members of the family and community. The aim here is not simply to follow the school’s approach to literacy, and indeed other curriculum goals and activities, but to build bridges between home and school. Such home-school partnership arrangements may foster literacy acquisition but it has to be noted this makes inherent presuppositions about the abilities of parents from a diversity of backgrounds and cultures to support the literacy development of their children. Not all parents possess the motivation let alone the cognitive ability to enhance the literacy acquisition of their children. Warren and Young (2002) draw attention to the importance parental involvement plays in boosting positive learning attitudes amongst children in Mathematics, Science and Technology because â€Å"academic learning activities  that are completed at home promote the child’s achievement at school† and this further impacts on a positive learning culture as â€Å"parent and child attitudes about school become more positive through academic interactions†. Parents who embrace an unrestrained joy for a particular area of the national curriculum and who transmit such infectious enthusiasm to their children need to be harnessed by schools. This is what Freud (1991) terms â€Å"projection† or the transference of an emotion or character trait onto another person. Parents who project positive learning attitudes onto their children need to be nurtured by schools because they help foster an intrinsic motivation within children to learn for the sheer pleasure of it. Recent government initiatives such as â€Å"Every Child Matters† and â€Å"Higher Standards, Better Schools for All – More Choice for Parents and Pupils† has urged schools to be a more socially cohesive and responsible participant in community relations as well as fostering closer home-school partnerships. Information and Communication Technology (ICT) is at the forefront of facilitating this challenge and connecting home and school through an array of initiatives. Firstly it offers wholesale opportunities for children by providing continuity of learning outside regular school hours and parents provide appropriate mentoring, challenge and support. This presupposes the ICT infrastructure within schools can cope with the rapid growth of collaborative learning and schools need to formulate cohesive and appropriate e-learning strategies. Secondly it empowers parents to support their children’s learning vis-à  -vis responsibility, informed choice and appropriate support. Impact on the engagement of parents can be profound through skilful use of a school’s website or virtual learning environment to suggest how parents can supplement and support the national curriculum. There is the scope for wider engagement as long as ICT is used in a meaningful way. It has benefits for both parents and schools; parental participation will increase if they are given a real voice which in turn provides schools with raw data on how best to serve the interests of its pupils and their parents. Thirdly, the home environment is a hub of learning powered by the dynamics of  the internet and schools can provide valuable advice and guidance to parents on the use of ICT to support pupil learning outside the classroom. Some schools have set up homework clinics and utilize parents as â€Å"on-line experts† to bring together the rich tapestry of ICT and parental resources in educating children. Again this presupposes parents have a tacit and intimate relationship with ICT skills and such skills have to be framed around legitimate data protection issues. Finally, it acts as a focus for a culture of learning within the community as a whole but this almost presents more challenges than rewards. For instance, should the level and location of remote access be fixed or mobile or perhaps a combination of both, what are the logistics of this and what are the financial costs of such access, how can secure and safe access to personal work files be guaranteed, how can genuine collaborative engagement with other learners be rendered, how do parents interpret and respond to the assessment of their children’s e-learning and how and who will provide appropriate parental training to enable them to fully support ICT home-school practice. Nevertheless a modern ICT home-school partnership offers up an abundance of resources outside the remit of traditional teaching methodology and offers substantial potential for fostering positive learning attitudes amongst children. Mills (1996) has recorded that whilst many schools have developed strong home/school links with parents, especially through reading schemes, there has been less success in minority language communities and suggests that â€Å"schools have found that cultural and linguistic differences have created barriers to collaboration† and this has impacted negatively upon children’s academic progress and motivation at school. Similarly, Berk (2004) observes that many ethnic minority parents are uncomfortable about going to school and often â€Å"lack the skills, knowledge and confidence to support their children’s progress in majority culture language work†. Ofsted (2000) claims black and ethnic minority pupils are disadvantaged by an education system that perpetuates inequalities. This then creates a barrier to fostering sufficient levels of parental involvement amongst ethnic minorities. Mills (1996) describes the experiences of Asian parents in Birmingham, most particularly those from Pakistani, Northern India and Bangladeshi cultures. Evidence from initiatives in two Birmingham primary schools to foster home-school links yielded a number of recommendations for schools in minority language communities. These include the development of books and information in a variety of local languages as well as the use of multicultural materials and activities within the school for all pupils to generate an atmosphere of greater understanding and inclusion for all children, regardless of cultural background. Most importantly, as Mills (1996) asserts, parents need to feel positively welcomed by the school through the creation of a genuinely open environment. Berk (2004) underlines this view and suggests that teachers must make extra efforts to integrate â€Å"ethnic minority values and practices into classroom life and regularly contact parents who don’t come to conferences and school events†. Many commentators have situated the notion of partnership between schools, parents and the community within the wider context of school ethos and inclusive practice. Dyson (1997), for example, has observed that many of the educational difficulties experienced by children, such as disaffection, disruption and underachievement are associated with social disadvantage. Croll (2002) underlines this and highlights the clear links, also, between parental socio-economic status and social, emotional and behavioural problems, as well as the learning difficulties which come under the banner of â€Å"special educational needs†. Parents’ experience of high levels of stress, perhaps in poorer, â€Å"run-down† neighbourhoods, can adversely affect not only their interactions with their children but also their dealings with education and related services (Beveridge, 2004). Teachers may hold stereotypical, negative views of such families which impede the quality of home-school relationships. Bastiani (1997) points out the increasing recognition that there is a diversity of successful parenting styles and that teachers can acknowledge this and adopt a more positive approach which builds on parents’ own strategies for raising their children. Ball (1998) and White (1997) have reported on successful Portage schemes for parents of children with learning difficulties involving short-term learning  targets agreed with parents. Beveridge (2004), however, highlights the potential stigmatising effects of these schemes when they are limited to families with children deemed as having ‘special educational needs’ and argues that these specific strategies should be available for all families. The current push for schools to be placed at the centre of the community (DfES, 2003) has been championed by Berk (2004) as a prime opportunity to nurture the collaborative work of teachers, parents and children. She cites Connors and Epstein (1996) who argued that â€Å"when parents are involved in school activities, talk regularly with teachers, monitor their child’s progress and help with homework, children show better academic achievement† (Berk, 2004, p.206). It seems that the strategies adopted by schools to establish strong home/school links must be situated within the wider educational ethos and practice of the school in order to be truly effective. Factors such as co-operative dialogues, joint problem-solving, staff training and support are flagged up as key objectives for the whole school in order to provide â€Å"experiences for children that are as encouraging, enriching and educative as possible†. (Berk, 2004). Within the true spirit of partnership, however, the ethos of the â€Å"learning community† demands that all those involved in this inclusive enterprise of educative enrichment need to play an active role. Thus, as Berk (2004) suggests, parents also have a responsibility to become knowledgeable about what constitutes high quality education and they can then press for better classroom experiences for their children. Teachers and parents, together with children, need to build bridges and it seems crucial that each plays an active role if their strategies are to be truly reciprocal and successful. Further to this the child’s perspective is an integral part of this reciprocity. Children are active social agents and not merely passive recipients of learning processes and they have a â€Å"personal perspective on their own experiences, aspirations and needs which cannot be inferred from having adults speak on their behalf† (Beveridge, 2004). In conclusion, then, primary schools can do much to engender strong home/school links, particularly through the cultivation of more positive and  non-judgemental attitudes towards families, in recognition of the contribution that all families can make towards their children’s education whatever their social and cultural background. As commentators such as Beveridge (2004) and Berk (2004) have highlighted, however, true partnership implies that all those involved, adults and children alike, have a role to play in the development of successful collaborative strategies. In terms of the particular role played by primary schools, it would seem that strategies rooted in a â€Å"whole school† philosophy of genuine inclusion which values and respects the views of parents and children are those which are most likely to make a positive difference in terms of children’s attitudes to learning. Bibliography Ball M. (1998) School Inclusion: the School, the Family and the Community. Joseph Rowntree Foundation, YorkBastiani J. (1992) Working with Parents: a whole school approach. NFER-Nelson, Windsor. Bastiani J.(Ed (1997) Home-School Work in Multicultural Settings. David Fulton, London. Berk L. (2004) Awakening Children’s Minds: How Parents and Teachers can make a difference. Oxford University Press, Oxford. Beveridge S. (2004) Children, Families and Schools: Developing Partnerships for Inclusive Education. RoutledgeFalmer, London. Brooker L. (2002)Starting School – Young Children Learning Cultures. Open University Press, Buckingham. Coleman P. (1998) Parent, Student and Teacher Collaboration: the power of three. Paul Chapman, London. DfES. (2003) Every Child Matters, Green Paper. HMSO, London. Freud S. (1991)The Essentials of Psychoanalysis.Penguin, London. Gregory E (2000) â€Å"Recognising differences: reinterpreting family involvement in early literacy† in Combating Educational Disadvantage: meeting the needs of vulnerable children. Ed Cox T. Falmer Press, London. pp. 45-50. Hannon P. (1995) Literacy, Home and School: research and practice in teaching literacy with parents. Falmer Press, London. Hornby G. (2000) Improving Parental Involvement. Cassell, London. Hornby G, Davis G, Taylor G. (1995) The Special Needs Co-ordinator’s Handbook. Routledge, London. Mayall B. (2002) Towards a Sociology for Childhood. Open University Press, Buckingham. Mills J. (Ed) (1996) Partnership in the Primary School. Routledge, London. Nind M, Rix J, Sheehy K, Simmons K. (Eds) (2003) Inclusive Education: diverse perspectives. David Fulton, London. Ofsted.(2000)Educational Inequality: Mapping Race, Class and Gender. A Synthesis ofResearch Evidence. Ofsted, London. Tizard B, Mortimore J, Burchell B. (1981) Involving Parents in Nursery and Infant Schools: A Source Book for Teachers. Grant McIntyre, London. White M. (1997) â€Å"A Review of the influence and effects of Portage† in Working with Parents of SEN Children after the Code of Practice. Ed Wolfendale S. David Fulton, London. pp. 32-36. JournalsCroll P. (2002)†Social deprivation, school-level achievement and special educational needs†. Educational Research. Vol. 44. pp. 43-53. Dyson A. (1997) â€Å"Social and educational disadvantage: reconnecting special needs education†. British Journal of Special Education. Vol. 24, No. 4. pp. 152-157. Warren E, Young J. (2002)†Parent and School Partnerships in Supporting Literacy and Numeracy†. Asia-Pacific Journal of Teacher Education. Vol. 30, No 3. pp. 217-228. Williams F. (2004)†Commentary on Every Child Matters, DfES Green Paper† Critical Social Policy.Vol.24, No 3. pp 55-66. WebliographyWeb reference 1DfES (1997)www.standards.dfes.gov.uk/parentalinvolvement