The purpose of accounting and its role in the management of a busienss

The purpose of accounting and its role in the management of a busienss Introduction Understanding how a business operates and what makes it successful requires knowledge of the accounting process. This unit introduces you to the purpose of accounting and its role in the management of a business organisation. Accounting involves the recording of business transactions, and this in turn, leads to the generation of financial information, which can be used as the basis of good financial control and planning. Inadequate record-keeping and a lack of effective planning ultimately lead to poor financial results. It is vital that owners and managers of businesses are able to recognise the indications of potential difficulties. Remedial action can then be taken. This unit should give you the skills and knowledge needed to understand and manage finances. The unit is divided into two distinct parts. The first is an understanding of the accounting processes necessary to provide accurate and relevant financial information. The second part is the practical aspect of carrying out those accounting activities. You will be introduced to accounting terminology as they study the purpose and function of accounting and consider the various categories of business income and expenditure. It is important to know the sources of an organisations income and the nature of its expenditure as this clarifies the basis of its profitability and enables more effective control of the business. This control begins with the planning process and learners will study the use of a cash flow forecast which requires managers to set cash flow targets that can be monitored and adjusted on a regular basis. You will consider the effective management of cash flow and the implications of cash flow problems. The link between business failures and cash flow problems will be highlighted. The measurement of an organisations financial performance and position requires an understanding of a basic profit and loss account and balance sheet. This understanding permits the analysis of profitability, liquidity and efficiency of the organisation through the application of ratio analysis. Analysis will always require comparison of current figures with those from a previous accounting period or those of a similar business organisation. You will discover the method of carrying out ratio analysis as well as the meaning and implication of the figures. General information Making the grade Each of the elements that make up a part of the assignment has been graded to show their level of difficulty. As you complete each element successfully you will have achieved the grade indicated for that particular element. There are four elements that have been graded as a Pass (P), two graded as a Merit (M) and two graded as a Distinction (D). It is important to remember that you must successfully complete all 4 Pass elements before you can be awarded a Pass mark for the assignment. Only when all 4 elements have been achieved can you be considered for a Merit grade. Equally, you must complete both Merit elements before you can be considered for a Distinction mark. Completing your assignment Here are a few tips to help you be successful; Begin your research straight away Keep a file with all your work, from rough research to final reports Keep a record of where all your research information came from and list them in your bibliography. Use the Assessment Evidence sheet in the assignment and the detailed explanations of each part to make sure you complete everything you are required to and keep all the evidence required to achieve PASS, MERIT and DISTINCTION marks. You will find that ticking each one off as you complete them will be really helpful. It is strongly recommended that you meet the interim deadlines shown in this document as your lecturer will have the opportunity to ensure you are making good progress and to help with suggestions for the next part of the assignment. Only work handed in by the interim deadline dates will be marked at that stage. It goes without saying that you must complete and hand in your final version of the Assignment on or before the final deadline date. Part One (relating to P1) Understand the purpose of accounting Scenario You have been recruited to helping your uncles family set up and run a clothing shop called DessiDesigns on the Broadway. In the past they set up and ran smaller scale businesses, but have muddled up their finances. Your knowledge and guidance regarding financial aspects will be essential to build this into a successful venture. Task 1 Prepare a short report (500 600 words) for your uncle and aunt explaining the purpose of accounting. Explain why it is important to record transactions. (P1) Hints from the syllabus Purpose: record transactions; monitor activity; control; management of the business (planning, monitoring, controlling); measurement of financial performance (gross profit, net profit, value owed to and by the business). Grade criteria P1 Describe the purpose of accounting. How you will be marked To achieve P1, learners will describe clearly the main purpose of accounting for an organisation. The description may be brief but it should be accurate and should incorporate the recording of historical data to be able to check on financial performance and position, as well as the planning aspect of management accounting. Part 2 relating to P2 Understand the categorisation of business income and expenditure Task 2 Write a short (200 words) explanation regarding the difference between capital and revenue items of expenditure and income. Use examples to help you so that your uncle understands each. Task 3 Complete the exercise (overleaf) putting various examples of income and expenditure into the revenue and capital categories. Task 3 relating to P2 Nameà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ Put each of the following into the correct category below Advertising paid Investment from owner Purchase of stock Bank charges paid Investment from partner Rent paid Buildings bought Issuance of shares Rent received Business rates paid Land bought Salaries paid Cash sales received Lighting bill paid Sales commissions paid Commissions received Loan from bank Stationary bought Credit sales received Machinery bought Telephone bill paid Fittings bought Mortgage from bank Trademarks bought Furniture bought Office equipment bought Training paid for staff Goodwill bought Patent bought Transportation of goods Heating bill Pensions paid Vehicles bought Insurance premium paid Postage paid Wages paid Interest on loans payable Printing paid Revenue income Capital Expenditure Revenue expenditure Capital income Grade criteria P2 Explain the difference between capital and revenue items of expenditure and income. How you will be marked For P2, learners will be expected to identify the different categories of capital income, capital expenditure, revenue income and revenue expenditure as listed in the unit content. This may be achieved in a number of ways. For example, learners could examine a specific type of organisation, identifying the likely income and revenue and indicating in each case whether it is of a capital or revenue nature. They should also describe clearly what is meant by each category. At this stage, learners are not expected to calculate profit or to know the impact of the income and expenditure items on profit. Hints from the syllabus Capital income: sole traders; partners; shares; loans; mortgages. Revenue income: sales (cash and credit transactions); rent received; commission received. Capital expenditure: fixed assets (land and buildings; office equipment; machinery; furniture and fittings; motor vehicles); intangibles, eg goodwill, patents, trademarks. Revenue expenditure: premises costs, eg rent, rates, heating and lighting, insurance; administrative costs, eg telephone charges, postage, printing, stationery; staff costs, eg salaries, wages, training, insurance, pensions; selling and distribution costs, eg sales staff salaries, carriage on sales, marketing; finance costs, eg bank charges, loan and mortgage interest; purchase of stock (cash and credit transactions). Part 3 relating to (P3, M1, D1) Be able to prepare a cash flow forecast Task 4 To achieve P3 you must prepare and complete accurately a cash flow forecast for DessiDesigns. The scenario will be given to you to complete in class. Grade criteria P3 Prepare a twelve-month cash flow forecast to enable an organisation to manage its cash. How you will be marked. For P3, learners should construct a twelve-month cash flow forecast from the information given in a scenario, accurately calculating each months receipts, payments, opening and closing balances. Hints from the syllabus Cash flow forecast: structure; timescale; credit periods; receipts (cash sales, debtors, capital, loans, other income); payments (cash purchases, trade creditors, revenue expenditure, capital expenditure, Value Added Tax (VAT)); opening and closing cash/bank balances. Once you have accurately completed and passed the task 4 cash flow exercise, you will use the information for tasks 5 and 6 where you will analyse the cash flow forecast you have completed and identify potential problems of the business and move further to suggest possible solutions. Task 5 Analyse the cash flow for DessiDesigns and discuss problems the business might experience (M1). Use the figures you have prepared. (As a guide you should identify at least 3 issues and describe why this are problems for the business based on the cash flow forecast. In order to pass this section you must make your report relevant to your uncles business.) Grade criteria M1 Analyse the cash flow problems a business might experience. How you will be marked For M1, learners should comment on the cash flow, highlighting any problems that are evident, such as a shortage of cash as a result of costly capital expenditure in one month. Hints from the syllabus Cash flow management: problems within the cash flow forecast, eg insufficient cash to meet payments that are due. Task 6 Based on your uncles business DessiDesigns recommend and justify actions for them to help them improve the cash flow and overcome the cash flow problems identified in task 5. (D1) (As a guide your report should be approximately 1000 words and should give reasons for your recommendations. In order to pass this section you must make your report relevant to your uncles business). Be prepared for a viva of your work. (This will be in the form of a few questions to assess your understanding you will be given an appointment time to enable you to prepare for this). Grade criteria D1 Recommend and justify actions a business might take when experiencing cash flow problems. How you will be marked For D1, learners will make appropriate recommendations to solve the cash flow problems, such as retiming large payments or arranging an overdraft. Learners should show awareness of the dangers and costs of poor financial planning. Hints from the syllabus Solutions, eg overdraft arrangements, negotiating terms with creditors, reviewing and rescheduling capital expenditure Part 4 relating to P4 Understand profit and loss accounts and balance sheets Task 7 Explain the component parts of a profit and loss account and balance sheet provided for DessiDesigns. Describe the purpose and use of the trading, profit and loss account and balance sheet. Explain how gross profit and net profit are calculated. You will be given a sample PL statement and a Sample Balance Sheet for DessiDesigns to comment on. Grade criteria P4 Explain the component parts of a profit and loss account and balance sheet in a given organisation. How you will be marked For P4, learners will describe the purpose and use of the trading, profit and loss account and balance sheet. They will also explain how gross profit and net profit are calculated by indicating the kinds of income and expenditure that are included. Learners will be presented with a trading and profit and loss account and a balance sheet for a business organisation, which should be set out using the vertical style. Learners will label the cost of goods sold section and the overheads section of the profit and loss account. Hints from the syllabus Profit and loss account: purpose and use; trading account and calculation of gross profit (sales, purchases, opening and closing stocks); calculation of net profit (overheads, other revenue income, eg discounts received); commission received; transfer of net profit to balance sheet. Balance sheet: purpose and use; vertical presentation; order of permanence; fixed assets; current assets; intangible assets; long-term liabilities; current liabilities; working capital; net assets; transfer of net profit from profit and loss account; capital employed. Part 5 relating to P5, M2, D2 Be able to review business performance using simple ratio analysis Task 8 P5 Perform ratio analysis to measure the profitability, liquidity and efficiency of DessiDesigns. Calculate the following ratios for the business given show the formulas and all the working out. Explain what each ratio tells us about your uncles business. Profitability Liquidity Efficiency Gross profit % of sales Current ratio Debtors payment period Net profit % of sales Acid test ratio Creditors payment period Return on capital employed Rate of stock turnover Grade criteria P5 Perform ratio analysis to measure the profitability, liquidity and efficiency of a given organisation. How you will be marked For P5, learners will outline clearly what is meant by the terms profitability, liquidity and efficiency. That description will include the meaning and relevance of each ratio. Hints from the syllabus Profitability: gross profit percentage of sales; net profit percentage of sales; return on capital employed (ROCE). Liquidity: current ratio; acid test ratio/liquidity ratio. Efficiency: debtors payment period; creditors payment period; rate of stock turnover. Task 9 (M2) Analyse the following ratios for the DesiDesigns and explain what each means for your uncle. Relate these to the strengths and weaknesses of the business. Profitability Liquidity Efficiency Gross profit % of sales Current ratio Debtors payment period Net profit % of sales Acid test ratio Creditors payment period Return on capital employed Rate of stock turnover Grade criteria M2 Analyse the performance of a business using suitable ratios. How you will be marked For M2, learners will identify the accounting ratios they will use to measure profitability, liquidity and efficiency and will calculate these accurately, based on the trading and profit and loss account and the balance sheet. The relevant accounting ratios from the previous year, or from another similar type of business organisation, will be given to the learners. Hints from the syllabus Profitability: gross profit percentage of sales; net profit percentage of sales; return on capital employed (ROCE). Liquidity: current ratio; acid test ratio/liquidity ratio. Efficiency: debtors payment period; creditors payment period; rate of stock turnover. Task 10 (D2) Prepare a power point presentation to evaluate the financial performance of your uncles business using ratio analysis. You will be given a second set of ratios to compare your first set of businesses ratios with. Look for trends. Is the business doing better or worse? Make suggestions on what can be done about this. Make sure you give appropriate evidence for your conclusions and recommendations. The presentation will be done individually and will be followed by a few questions by the lecturer or fellow classmates. Grade criteria D2 Evaluate the financial performance and position of a business using ratio analysis. How you will be marked For D2, learners will demonstrate a good understanding of the meaning of the accounting ratios used by comparing the figures calculated with those given. Learners will work in groups to evaluate the performance and position of the business organisation, based on the ratio analysis, giving appropriate evidence for any conclusion made. Learners could present their evidence and findings as part of a group using a PowerPoint presentation or OHTs. Assignment Part 1 Task No Criteria Interim date 1 P1 describe the purpose of accounting P1 Assignment Part 2 Task No Criteria Interim date 2 3 explain the difference between capital and revenue items of expenditure and income P2a P2b Assignment Part 3 Task No Criteria Interim date 4 prepare a twelve-month cash flow forecast to enable an organisation to manage its cash P3 5 analyse the cash flow problems a business might experience M1 6 recommend and justify actions a business might take when experiencing cash flow problems D1 Assignment Part 4 Task No Criteria Interim date 7 explain the component parts of a profit and loss account and balance sheet in a given organisation P4 Assignment Part 5 Task No Criteria Interim date 8 Perform ratio analysis to measure the profitability, liquidity and efficiency of a given organisation. P5 9 Analyse the performance of a business using suitable ratios. M2 10 Evaluate the financial performance and position of a business using ratio analysis. D2 Part 1 P1 describe the purpose of accounting Part 2 P2 explain the difference between capital and revenue items of expenditure and income Part 3 P3 prepare a twelve-month cash flow forecast to enable an organisation to manage its cash M1 analyse the cash flow problems a business might experience D1 recommend and justify actions a business might take when experiencing cash flow problems Part 4 P4 explain the component parts of a profit and loss account and balance sheet in a given organisation Part 5 P5 perform ratio analysis to measure the profitability, liquidity and efficiency of a given organisation. M2 analyse the performance of a business using suitable ratios. D2 evaluate the financial performance and position of a business using ratio analysis.

big lots :: essays research papers

Big Lots Inc.   Ã‚  Ã‚  Ã‚  Ã‚  Big Lots Inc. is not your everyday retail store such as Wal-Mart or K Mart. Big Lots, Inc. is the largest broadline closeout retailer in the nation. Big Lots’ theme is â€Å"Brand names at closeout prices!† This motto is the foundation of what the company is built upon. More than 3,000 manufacturers provide the company’s stores with brand-name products at prices 20-40% below traditional discount retailers. Big Lots meets the needs of customers by providing an assortment of merchandise, including consumables, seasonal products, furniture, housewares, toys, and gifts.   Ã‚  Ã‚  Ã‚  Ã‚  Big Lots was established in 1982 through Consolidated Stores Corporation. The stores name was called Odd Lots which made its debut in Columbus, Ohio. In 1985, the company made its initial offering on the American Stock Exchange. At this time Big Lots was first launched. Thanks to their buyers, managers, associates, and other supporters, the company celebrated its first billion dollar year in 1993. In 1994, the company acquired Toy Liquidators which added 82 stores in 38 states. Two years later Consolidated Stores Corporation doubled its size and sales with the purchase of KB Toys. Big Lots Furniture became one of the fastest-growing furniture retailers after it began with 9 freestanding stores and 53 in-store departments in 1997. After gaining shareholder approval, Consolidated Stores Corporation changes its name to Big Lots, Inc. in 2001. After rebranding was complete in 2002, the company made many improvements in the Big Lots shopping experience, including updat ed, attractive stores and even better customer service. The changes bring record-setting increases in customer transactions.   Ã‚  Ã‚  Ã‚  Ã‚  Most closeout retailers rely on the distribution of weekly or monthly circulars to inform customers of the latest deals. Big Lots uses targeted mixtures of circulars to drive immediate customer traffic along with network television advertising to build awareness with consumers. In 2003, launched it’s first-ever $50 million television advertising campaign. Commercials can be seen all over daytime and nighttime television. With a host of different types of products to market, Jerry Van Dyke plays the lead role in promoting the company’s products. Consumers also receive a weekly sales promotion in the mail that brings to life what Big Lots has to offer in its â€Å"Here today, gone tomorrow† deals. Advertisement strategies have the potential to make or break a company. Fortunately, the company seems to be moving in the right direction. Location on the other hand is also a key factor in a company’s success.

The Role of Language and Communication in National Transfromation

The relationship between language and communication in the business of information encoding and dissemination cannot be over looked. Despite the fact that the two concepts are different in meaning, the roles they play are complementary in many ways.Language is a process by which information can be carried out from one party to another, while communication refers to the chain of activities that make it possible for information, ideas, emotions and experiences to be conveyed from one party to the other. The process of communication starts with the source that first puts the message information in a code or language before it is sent to the receiver. The major focus of this work is to examine how language and communication agree in achieving effective information delivery for National Transformation. A documentary approach was applied.It was found out that the issue of language and communication is at the core of national transformation in Nigeria. Some variables that are relevant to th is work are examined. These findings led to the conclusion that for Nigeria to move forward in its transformational strides in the 21st century, language and communication must be strengthened at all cost. 1. 0: INTRODUCTION Language plays a very vital role in human society. The language of any human society tells a lot about that society. Therefore, it can be further emphasized that language and communication are inseparable.In any human society, language and communication occupy a very important seat, more than it appears to all. The functions of language and communication in any human community include the following; expression of thoughts, political, administration, education, social, religious, legislation and so on. It is imperative to note that of all the channels of communication, language is the most important. This is because all other means of communication like gestures and signs are only needful in the face-to-face circumstance.Language plays a vital role in this and st ill remains the most effective means of communication. Through language and communication, we can see the heart of a people. This implies that language makes it possible to express feelings, emotions, views, ideas, opinions, perceptions, as well as judgment about people, objects, places, things, information and situations, Obuh and Omenogor (2012). 2. 0: WHAT IS LANGUAGE? Language is a viable implement used by man for the purpose of communication. It is human-specific and this differentiates man from other creatures.Language has contributed enormously to the great transformation of our society politically, religiously, socially and economically. For the sake of this paper, we need a definition of language. There is a plethora of definitions of the concept of language. Sapir (1963) asserts that: â€Å"language is the key to the heart of a people† this means that language is a purely human and non-instinctive type of communication. Moreso, Moulton (1974), sees language as: â₠¬Å"a wonderful and rich vehicle of communication, which is: expression of ideas, wishes, commands, conveyance of truths and lies. He also said that only human beings have the attribute of sending and receiving an unlimited number of messages. This implies that language is a feature common to human beings. Haugen (1974) explains language as: â€Å"a man’s most distinctive and significant type of social behaviour†¦ learned anew by every child. † Language and communication are inseparably linked in the heart of a people. According to Allen and Corder (1973:27), â€Å"language is purely a human and non-instinctive method of communicating ideas, emotions and desires by means of voluntarily produced symbols†.Hall (1980:16) defines language as: â€Å"the institutions where by humans communicate and interact with each other by means of habitually used oral auditory symbols†. Bolinger (1975:14), views language as: â€Å"a system of vocal-auditory communicati on interacting with the experiences of its users, employing conventional signs composed of arbitrarily patterned sound units and assembled according to set rules†. In another development, Essien (1998:2) sees language as: A system of structured arbitrary vocal symbols by means of which human beings make meaning nd communicate with each other in a given community†¦. These definitions recognize the communicative role of language which is specifically used by human beings for the purpose of interaction. By implication, language is in essence a perfect means of expression among every known people. It is important to note that language determines the world-view of a people. It is the connection between language and communication in information delivery for national transformation that is the fulcrum of this discourse.In as much as human beings use language, communication remains its primary target. 2. 1: FUNCTIONS AND CHARACTERISTICS OF LANGUAGE These can be seen as some speci al qualities and role that are common to a typical human language. Human language is used in a number of functions and topmost among which is communication. In the same vein, language is known with the following properties: LANGUAGE IS A LIVING PHENOMENON: This is attributed to a language because language just like other creatures can be ‘born’, ‘grow’, and ‘die’. Creating a language is like giving birth to a language.A language grows when it undergoes a kind of structural and semantic expansion. A language dies when it is no longer used or spoken by any group of people in any part of the world as a means of communication. IT IS ARBITRARY: This implies that there is no logic or reasonable resemblance between words and expressions of a given language and their basic meanings or what they stand for. Example, â€Å"the spoon is in the cup on the table† does not logically look like what it means because of the arbitrariness of each of its co nstituents parts.In the same vein, human language is conventional. This is closely related to the arbitrariness of language, because a language is conventional in the sense that its meaningful usage is based on general opinion, consent, knowledge or acceptability of its various speakers Oluga (2006) EVERY LANGUAGE IS RULE GOVERNED: This means that the acceptable and correct use of a giving language is usually guided at the various linguistic levels by set of an operating rules and principles called ‘Grammar’.Every language has its own grammar which may not be the same with those of other languages and any deviation from such grammatical rules will render language use ungrammatical. IT IS SYMBOLIC: This means that language also involves the use of various symbols which invariably aids comprehension of the meaning of language. However, symbols may or may not be physical. It is not physical if what is meant is the mental image already pictured in the language users’ mind which comes to mind whenever the signifier is mentioned.LANGUAGE IS PURELY HUMAN: The school of thought who advocates these characteristics are those who believe in the incomparability of the human language. To them, language is one of the main distinctive features by which human beings can be identified, hence, it is only the human means of communication that is highly complex and developed and which can explain virtually everything that they identify as language. LANGUAGE IS COMPLEX BUT FLEXIBLE: Language complexity means that language is made up of various, but logical related, constituent parts that can be properly combined to express unlimited ideals.While language flexibility means that language is not an unreasonably rigid source of communication but one that can be modified in various ways to express various ideas. One can even say something and mean the opposite of what one says and yet the intended meaning of one’s message would be understood. LANGUAGE IS EITH ER ACCQUIRED OR LEARNT: Here, human beings are not born with language though the ability to speak language is inherent in them; hence, no child starts to speak a language as soon as he/she is born.A language is either informally acquired from childhood through an unconscious process or formally learnt through a conscious learning process or in a formal learning setting like the language class. However, acquisition of language is peculiar to mother tongue while, learning proper is peculiar to other languages other than the mother tongue. It is also expedient to note that an already acquired language usually influences or impedes learning and competency in the second language usage. From the above, it is obvious that language is an essential part of human beings which they use for communication purpose.Therefore, every nation that wishes to have a meaningful transformation, must take the issue of its language very seriously. Nigeria is a typical example of a country that has not been taken the issue of language very seriously and this is part of the reasons for our backwardness in National Transformation. 2. 2: LANGUAGE AND NATIONAL TRANSFORMATION Transformation has to do with a complete change, usually into something with an improved appearance or usefulness. Transformation implies that there is an improvement of the well-being of the people.Transformation can be seen from two major angles, that is: from human and physical. For human, transformation should be seen in raising the levels of their living standard in terms of good income. Physical transformation is an aspect of transformation that does not necessarily change the living standard of the people like building skyscrapers, modern expressways and so on. Many people are poor because they cannot assume their citizens basic necessities of life. National Transformation is the growth of the nation in terms of unity, education and so on.It involves a coordinated and concentrated transformation of all aspects o f the society, Elugbe (1990) as quoted by Okoye and Okafor (2011). For National Transformation and social changes to take a positive stand, the government should share most of her favourable policies to her target audience through the accessible mediums with acceptable language. The economic transformation of any nation also helps to define its transformational processes. As it is, the process of industrialization entails a background study of the nature of the environment and its suitability for the industry.This cannot be achieved without the use of language to transmit the ideas to the people concerned Unegbu (2011). The unity of a nation has to do with the need for the various ethnic groups in that nation to see themselves as one. It is certain that Nigeria as a nation is a geographical entity that is made up of several different groups ordinarily unrelated. I stand to said that there cannot be real national unity and transformation without a strong and genuine linguistic policy that is geared towards uniting the country 3. 0: WHAT IS COMMUNICATION?Communication is the process of sharing ideas, feelings, thoughts and messages with others. The heart of communication is the dissemination of effective messages to the audience and this may involve writing, speaking, gestures, disposition and facial expressions, among others. Communication has been given several definitions by various scholars. For instance, Little (1965:4) defines communication as: â€Å"a process by which information is passed among individuals and organizations by means of previously agreed symbols†. Lyons (1965:32) views it as â€Å"an intentional transmission of information by means of some established signaling system†.Book, et al (1980:8) sees communication as â€Å"†¦ a transactional symbolic process which allows people to relate and manage their environment by establishing human contact, exchanging information, re-enforcing the attitudes and behaviours of others and changing the attitudes and behaviours of others. By these definitions, communication therefore is a means of touching others through sharing of information in agreed system. 3. 1: FORMS OF COMMUNICATION Forms of communication have been derived for the sake of convenience to simplify the process of communication.Communication is very vital to keep the environment healthy and peaceful. Imagine a world where no one understands one another. Wouldn't it be chaotic? Think about it. Communication of information, messages, opinions, speech and thoughts can be done through different forms of modern communication media, like Internet, Telephone and Mobile. Some of the basic ways of communication are by speaking, singing, sign language, body language, touch and eye contact. These basic ways of communication are used to transfer information and for the sake of this paper it shall be narrowed down into four: ?First is verbal communication, it is essentially the type of communication which uses words. It uses sounds in addition to the language, gestures and body language, while communicating. Verbal communication helps in expressing thoughts, emotions and sentiments. A phone conversation, chat with a friend, an announcement made or a speech delivered are all verbal forms of communication. For most of us, it comes with ease. As children, we learned verbal communication through the sounds around us. We soon develop and start understanding the language which helps us to communicate verbally as we grow older. Another is non-verbal communication. It is a process of communication without using words or sounds. Non-verbal communication uses gestures, body language, facial expressions, eye contact, clothing, hairstyles and every part of the body to communicate with the audience. Dances or a gesture made by a mother to a child, are the perfect examples of non-verbal communication. ?Written communication is another form. This is where you write the words which you want to communicat e. Good written communication is essential for business purposes. Written communication is practiced in many different languages.E-mails, reports, articles and memos are some of the ways of using written communication in business. The written communication can be edited and amended many times before it is communicated to the second party to whom the communication is intended. This is one of the main advantages of using writing as the major means of communication in business activity. Written communication is used not only in business but also for informal communication purposes. Mobile SMS is an example of informal written communication see Daramola (2003). ?Fourthly is oral communication. This is the communication process conducted through spoken words.Oral communication is defined as the effective interpretation, composition, and presentation of information, ideas, and values to a specific audience. In today's world, the emergences of different forms of media have led to the commu nication process through different channels like telephones, tele-conferences, video conferences and what have you. Earlier, face-to-face meetings and speeches were the only forms of communication see also Daramola (2003). 3. 2: CHARACTERISTICS OF COMMUNICATION According to Daramola (2003), the characteristics of communication are as follows: oCommunication is dynamic, not static. It is continuous since there is no beginning and end to it in person’ life oIt is a complete process as it occurs at many levels and reflects many influences. oIt is irreversible. Once any message is sent and received, it produces effect on later messages. oIt is non sequential in that the elements are not rigidly patterned in a linear or circular manner. 3. 3: COMMUNICATION AND NATIONAL TRANSFORMATION National Transformation in Nigeria is a phenomenon that has so many meanings to different people though, all gear towards enhancing the living standard of the masses.Society as a whole cannot survive if the people are not properly informed of the way forward. And communication constitutes one of the instruments that precedes the education and re-education of the people providing changes in the society. Communication is a way of relaying a lot of information to a large segment of people. In communicating with the people, there is the communicator, the message, channel and the audience. As an ingredient for the advancement of the society, communication maintains a constant link between the people and National Transformation.The main purpose of communication is to create awareness to the public. Communication is the live wire for growth and transformation. It does not only eradicate ignorance and apathy, it aids to create awareness about happenings in the society. Lack of communication can lead to a total breakdown of activities in a society. Communication brings about freedom of speech and ideas. It gives everyone the privilege to participate in the formation of public matters. It keeps one abreast about transformational agenda and widens ones wealth of knowledge Unegbu (2011).Nigerian government need to use communication to help socio-economic and political advancement of the country and this will assist to mobilize the people towards the attainment of National Transformation of the country. With the use of communication and language, the government will be able to reach out to her numerous audiences in her policies and programmes. The aim at improving the standard of living of the masses, raising their consciousness towards protection and the defense of the nation for national interest cannot be achieved without proper communication. . 0: RECOMMENDATION The following recommendations may serve in improving the role language and communication plays in National Transformation. 1. Effort should be doubled at the teaching and learning of language and communication to meet international standards. 2. Education policy makers should make language and communication a compulsory course for all disciplines at the high education level in Nigeria. This will assist every graduate (no matter his/her area of specialization) to acquire standard language and communication skills. . The teaching of language and communication should be more intensive. This implies that more hours should be allocated to language and communication class in our schools. 4. Teachers of language and communication should be trained and re-trained to enable them cope with the complexities involved in the teaching of the course. 5. 0: CONCLUSION Communication involves the use of language to pass information, transact, and exchange ideas and expressions of thought. This implies that, language is a fundamental symbol to communication.Language is not a natural instinct; it is acquired or learnt through the effective social stages like the family, peer-group and ethnic group. Man as a social and communicative animal must live, associate and interact with people in the society to ac hieve personal aspirations. All these is greatly enhanced and facilitated by effective communication. This paper has looked at language and communication in Nigerian environment as one of the ways of enhancing National Transformation. The point is that Nigeria as a country should develop language and communication to a level that every user can effectively and adequately handle it.This is in view of the fact that the Nigerians must be prepared for the challenges of international environment since transformation is not just something that is limited to within the boundaries of a given nation-state or country. The life of a nation will be short-circuited and meaningless without language and communication. Sustained communication is therefore made possible through language.

Should Juvenile Offenders Be Tried and Punished - Free Essay Example

Sample details Pages: 3 Words: 1009 Downloads: 4 Date added: 2017/09/11 Category Advertising Essay Did you like this example? Running head: SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 1 Should juvenile offenders be tried and punished with the death penalty as adults? Juan Borrego Grantham University EN 102 English Composition II Dr. Cynthia Williams August 2010 SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 2 Abstract This paper will focus on past cases of juvenile offenders that were given the death penalty based on reports found online (Internet). I will use that information to state in this paper ( non-Internet) the concept of the death penalty and the relationship with juveniles and adults. Many states incorporate the death penalty in their justice system for juveniles and adults alike. However, should the states give the same punishment to juveniles? Would it be fair to hold certain actions against a juvenile the same way they are held against an adult? Does the old idea of â€Å"An eye for an eye† really hold any weight in a fair trial? These are questions that I hope to answer in this paper. Keywords: Juvenile, death penalty, offender SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 3 Should juvenile offenders be tried and punished with the death penalty as adults? Don’t waste time! Our writers will create an original "Should Juvenile Offenders Be Tried and Punished" essay for you Create order The United States has different ways on how to handle it’s criminals. We live in a country that allows criminals be tried fairly and be judged by a jury of their peers. However, what if that criminal is a juvenile? What if that person that you have to decide their life is too young to comprehend what they have done? No one can ever imagine what went on in that person’s head while they committed a crime. So, those who are chosen to be members of the jury must be able to put their morals aside and come up with a reasonable solution to punish this criminal. Of course the first thing that everyone must think with they think about punishing someone who killed someone is to do the same on to them. However, is that just? Can we really use the concept of â€Å" an eye for an eye† to hold a child accountable? These are questions that go through people’s minds. In order to really understand this, I will provide you with the legal view given by the U. S. Supreme Court in 2005. (Read: Article) I will also provide you with information taken by the United Nations in 2000 concerning the Death Penalty in the United States. Source: UN,ABC News, 2000) The United States Supreme Court (2005) abolished capital punishment for juvenile offenders finding that it was unconstitutional to sentence anyone younger than 18 to death for a crime they committed. They stated that the death penalty for minors is considered cruel and unusual punishment. Along with their ruling, they said that teenagers are medically and socially too immature to be held ac countable for their criminal actions. The higher justices ruled on this issue 5 to 4. SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 4 The supreme court based their ruling on the case of Roper v. Simmons ( Case No. 03-633) . The suspect in this case (Christopher Simmons) was 17 at the time he kidnapped and killed a woman (Roper). Simmons along with 72 others from 12 states were spared from facing death. Due to this ruling given by the higher court, juveniles are now only sentenced to life or other prison terms instead of facing capital punishment. According to an investigation conducted by the United Nations only 5 years earlier (2000), the United States was the only country that strongly opposed the execution of minors as a form of punishment yet still did it. At that time, the only other countries that executed children under 18 are Iran, Yemen, Pakistan, Saudi Arabia and Nigeria. These are primarily Muslim countries in which the concept of â€Å" an eye for and eye† is strongly upheld. The United States since 1985 up until 2000 when this report came out, had xecuted more juvenile offenders than all the other countries combined. Only 20 years earlier, most of Americans were against capital punishment by 50 percent. Today, over 71 percent of Americans are in favor of the death penalty. That is a huge change over a 20 year period. SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 5 Discussion In my opinion, I think the death penalty should be ratified in order to include juveniles of certain age. I mean, morally I disagre e on capital punishment altogether. As a Christian, I find it unjust to kill someone for killing another. I see it as committing the same crime on to them, only in our eyes we find it to be fair. However, looking at it from a legal standpoint, I support capital punishment because I provides closure to the victim’s family and will prevent that criminal from being released into society only to be re-instituted for the same crime. Studies have shown that juveniles from the age of 16 and up are able to comprehend things the way most average adults can. That is because of the society has changed over the course of time. Since 2001, society the United States has been more alert and mentally hostile in a way because of the 9/11 attacks, two wars in Iraq and Afghanistan and the economic downturn. This in turn has changed households, turning them more hostile in the eyes of children. Yes, we can say that most young adults simply need guidance because they were raised in a broken home. But what about those who were raised the same but didn’t resort to violence or crime? What can the court system tell the families of those who were killed by juveniles? This is a very touchy topic both politically and morally. However, I strongly believe that anyone that is mature enough to commit such crimes, is mature enough to be held accountable for their actions. Just because you are 17 and legally aren’t considered an adult, doesn’t mean one doesn’t see them as one. SHOULD JUVENILE OFFENDERS BE TRIED AND PUNISHED 6 References United Nations, U. S. News World Report, ABC News. (2000) Death Penalty Information Center, Amnesty International. www. abcnews. com Lane, C. (2005) 5-4 Supreme Court Abolishes Juvenile Executions Page A01, Washington Post .