Are Your Meals 50% Deductible or 100% Deductible?


There are several specific rules to determine if a meal is a legitimate business expense. These specific rules include meeting the business purpose requirement and the ordinary and necessary requirement. In this article, it’s assumed that the meal has met these requirements and is indeed a business expense.

*General Rule

Meals are generally 50% deductible. This means when a business pays for a meal, only 50% of that amount is deducted on the tax return. It’s extremely important to know the exceptions to this rule because some meals are 100% deductible!

Meals that are 50% deductible include:

– Meals with clients, customers and vendors.
– Meals with employees
– Meals with partners, shareholders and directors
– Meals during business travel
– Meals while attending a business seminar or convention

**Exception to the Rule (This is a great exception!)

Some meals are 100% deductible! These meals include:

– Meals for the business holiday party or other social event (like the company picnic).

Office snacks provided to employees at the office. This may include coffee, soda, water, candy, donuts, and similar snacks.

Meals provided on the employer’s premises to more than half of the employees for the convenience of the employer. An example of this is when a business provides meals to employees in order to keep them working weekends or working later than usual. This is for the employer’s convenience to keep the employees at the office.


Meals for which the business is reimbursed for the expense. For example, if a business takes a client to lunch and then bills the client for that lunch in a separate line item on the invoice, then the business can fully deduct that meal.

Ever wonder why some accountant or attorney invoices show the meals expense as a separate line item? Because it makes the meal expense fully deductible to them and makes it 50% deductible to the client! Be careful if you are on the receiving end of this invoice!

If the meal expense is not specifically itemized on the invoice (and just lumped into the service fee), then the meal is only 50% deductible to the business and 100% deductible to the client.

*Important Tip: When it comes to preparing your tax return, it’s easy to forget which meals met the requirements to be 100% deductible. And if your tax preparer has never asked you this it most likely means all of your meals are being subject to the 50% limitation ! It’s best to capture this information when you actually have the meal. You can do this by setting up two meal expense accounts in your books:

Meals – 50% deductible
Meals – 100% deductible

Simply code it the proper account when you enter it in your accounting program (such as QuickBooks). Then it’s all ready for your tax preparer with no additional work!

Evolution of Human Resource Management

EVOLUTION OF HUMAN RESOURCE MANAGEMENT

ABSTRACT

In the competitive environment of open economy human resource management with the increased modern trends becoming significant factor for the efficient running of organization  Human resource management emerged from personnel management and personnel management emerged from manpower planning. The consideration of changes taking place in managing human resource led to adaptation of strategic HRM the consideration of strategy and HRM system jointly led to the emergence of strategic human resource management SHRM which is crucial for achieving a corporation’s long term goal. This article attempts to bring the historical evolution of HRM and changing roles of HR professional  from time to time in order to considered employees as an important assets which helps in attaining goals of the organization. The article finally draws attention to the fact that SHRM and not PM or HRM are people considered for modern industrialization that is to be used for creating and sustaining competitive advantage for the firm.

INTRODUCTION

American writers Terrey and Franklin (1996) mentioned about the 6 Ms of management, viz.  Men and women, material, money, market and method. But among these, men and women – the only living being- do the effective coordination and utilization of these human and non-human resources. All the activities of any enterprise are initiated and

             Human resource gained more attention as the workforce considered to be an important resource to gain competitive advantage of organization and also it helpful in utilizing the resources of an organization to a optimum extent in order to achieve organizational goal.

             Managing human resource is an complex process. As Harzing and Ruysseveldt said a better way to understand the philosophy of human resource management demands a thorough understanding about the evolution of the concept itself from the ancestral concept personnel management. In 1990 due to liberalized government policies of various countries the human resource started floating from one country to another this led to diversification of workforce and cross culture took place as a result employees from one nation migrating to another nation and bringing their culture with them this led to mixed organization culture so the HR professional has to play major role in coordinating the workforce of different culture in an organization.

                  Approaches towards recruitment of staff focused to geocentric from ethnocentric and polycentric which is more efficient because workforce will be selected based on talent regardless of nationality. Method of recruiting also changed towards efficient policies like using of head hunters, cross national advertising, E- recruitment.

EVOLUTION OF PERSONNEL MANAGEMETN

                              Evolution of Personnel management started in 19th century at that time there was a boom in industrialization which leads to increase in franchising and influence of trade unions and harshness of industrial condition called for the better of industrial condition. There was no department as such for taking care of above problem only welfare officers came into being to take care of above situation. These welfare officers were only women’s who take care of protectionism of women and girls because they feel it as worthy if women employee are sick they visit their home give food accommodation give moral welfare. As the role of women increasing like they were getting employed in modern industries where their work is packing assembly or other routine job so the quality required by these women employee increased so these welfare officer who were women their responsibility also increased that is to recruitment training development.

           But ambiguity has been increased due to increased in production and also increased in paternalistic behavior relationship between employer and employee and also aiming at moral protection of women and girls and also side by side the aim of achieving economies of scale is also increased like achieving higher output by minimizing cost by resolving grievances control of sickness these leads to mixed aim of achieving organizational objective in order to achieve but at that time their was only a handful of welfare officer was their they wanted to improve the condition of working of women in 1900 there were only few welfare officer was their but in 1913 number of welfare officer has been increased to take care of the situation.

 GROWTH IN PERSONNEL MANAGEMENT 1914-39

         The exact growth of personnel management started during First World War because the number of munitions manufactured at a large scale so the number of employees needed to manufacture increased on the other hand the welfare officer also increased by 1300 to take care of employees it also sought the supply of labor to munitions factories as the supply of welfare officer made mandatory by government.

                During war women recruited at a large scale to fill the gap of men who left the factories to joint war which in turn leads to dispute labour union to employ unskilled women

          

               The title labour manager or employment manager came in the yeat 1920 in engineering industry and other industries where the factories was very huge to handle absence, recruitment, queries over business and so on.

                  Companies started merger and acquisition as strategy to grow in the mid of 19th century due to large number of employees employed they created their own specialist personnel department to unify the different policies and manage absence and recruitment with the objective of improving productivity. But this department is mainly concerned with hourly paid workers. As personnel management exist only in the emerging companies like plastic, chemicals and multiple retail. But during 1930’s the economy started to grow at a rapid pace due to this big corporation came in to existence they feel to improve the value of employee benefits like different kinds of allowances as a measure of retaining motivating employee.

 SECOND WORLD WAR LEADS TO IMPROVEMENT IN PERSONNEL MANAGEMENT.

Second world war increased the importance of having personnel department because of producing large war materials the ministry of labour and national services insisted to combine both personnel department and welfare officer work on a full time basis. Again in second world war the number of women employees is more to fill the gap left by men who join the battle field again re-training proper recruitment taken place government saw the there is a huge neeed to have personnel department to take care of all employees in well manner.

 

INDUSTRIAL REVOLUTION ERA

               As the industrial revolution take place simultaneously the factory system came in to being that leads increase in working rules and regulation to large number to employees increase in the hierarchical structure also increased in working hours but decrease in pay bad working condition, social distance between employee and employer has increased, increased bureaucratization all these factor results in increasing monotony boredom job displacement impersonality due to these factor personnel management got higher attention.

1945 – 1979 STARTED COLLECTIVE BARGAINING POWER AND INDUSTRIAL RELATION HAVE PRIMACY ROLE TO PLAY.

As in the Second World War the term employment manager started to take care of women employees the combination of both welfare officers and employment manager leads to personnel management. Though in the war times the productivity increased due to number of employment policies undertaken but the role of personnel management during war time was small that to implement the rules demanded to produce large scale goods but it was not focusing on other aspect of managing human resource that is by motivation, promotion, increasing morale, performance appraisal etc but the role of negotiation of union has gain important role.  

              But there is an increasing in the bargaining between employer and unions during pre world war. During there is an enormous growth in an engineering industry but in 1950,s and 60,s there was an enormous growth in other type of industry which leads to the increasing the role of personnel management at same time large companies wanted to develop their own employment policies which suites to their company which leads to improve emerging new aspect in personnel management.

              The bargaining power of unions has increases which resulted in unnecessary official and unofficial strikes which were damaging the economy particularly manufacturing industry in UK the strikes were in huge number and it became famous in maintain poor industrial relation and the number of working days lost due to strike which resulted in closer of number of factories. The situation becoming worse and worse it was critical for both employers and unions due to this reason personnel manager was blaming for lacking of negotiation skill to resolve these situation and plan for industrial relationship strategies because of these deficiencies personnel management was not given high priority these leads to management to think something higher profile which have all the skill to negotiate to motivate.

                              In the year mid of 1960’s organization started giving much importance to employ the personnel specialist to perform different activities in order to make the employees as a whole package to perform in the organization. the world is becoming global village and labour started moving from one country to another this resulted in managing the workforce diversity this become the challenge for the personnel management to manage these workforce diversity.

                           In the year 1960 Even the domestic rules and regulation was increased towards employability the new legislation was introduced towards employment, training, and redundancy payments, equal pay opportunities, employment protection. The year 1960 was high inflation so there was a regulation on wages paid by the employer personnel manager has to understand this new aspect of regulation regarding inflation to develop policies to implement new measures which aligned with employee’s satisfaction level.

                         Improvement in selection training appraisal and new management techniques has been expanded to improve the performance of the employees which demands to improve the profile of personnel management.

Personnel management perform different function such as

  • Collective bargaining role
  • Implementation of legislation role
  • Bureaucratic role
  • Social conscience of the business role
  • Growing performance improvement role

RISING ROLE OF HRM

                      The role of HRM has gain more important in the year 1980. There was a complete shift from post war collectivism and towards individualism and changes in structure of economy. Some people thought that HRM was evolved to solve union problem as there is an demand to take care of employees of an organization as a whole it performs different function.

                     During 1990,s the success of large Japanese corporation in export market like automobiles and electronic goods took surprise to many western companies but studies says that the success of these Japanese firm is due to effective management of workforce the studies also shows that the workforce of Japanese firm are more productive and efficient than western firm. The key to success of Japanese companies like Toyota Matsushita are the practice adopted for efficient management of workforce as these companies started opening its manufacturing plant in western countries the practice of these companies also started practiced by western companies. The practice include are:

  • Strict and rigorous selection and recruitment
  • High level of training, especially induction training and on the job training
  • Team working
  • Multitasking
  • Better management-worker communications
  • Use of quality circles and an emphasis on right first time quality
  • Encouragement of employee suggestions and innovation
  • Single status symbols such as common canteens and corporate uniforms

                 The reason of above practice is create an organization atmosphere where workers can grow and identify their own success and goal which match with organization.

Management practice

Control

Commitment

Job design

Focused on the individual

Focused on the team

Performance management

Measured standards for minimum performance

Higher “stretch” objectives

Management structure

Top down and hierarchical. Emphasis on management symbols

Flat organisation structure. Minimum status differentials

Compensation

Individual pay linked to job evaluation

Pay linked to skills and mastery

Employment

Employees viewed as variable cost

Assurances that participation will not result in job losses

Employee voice

Employee input allowed on a narrow agenda.

Employee participation enacted on a wide range of issues

Labour management relations

Adversarial labour relations

Mutuality with joint planning and problem solving

                                                        Figure 1

                                       Walton’s control to commitment

                                      (Source adopted from Walton 1985)

RISE OF STRATEGIC HUMAN RESOURCE MANAGEMENT

Strategic human resource management is a branch of human resource management. SHRM means combination of strategy and HRM. It also refers to linking of human resources with strategic goals and objectives to achieve goals of an organization it also helps in improving the performance of innovation flexibility and competitive advantage. In an organization SHRM means accepting and involving the HR function as a strategic partner in the formulation and implementation of the company’s strategies through HR activities.

FEATURES OF STRATEGIC HUMAN RESOURCE MANAGEMENT

  • Linkage of HR policy with organizational strategy in order to achieve organizational goals and objective
  • Linkage of individual HR intervention so that they are mutually supportive.

REASON FOR STRATEGIC HUMAN RESOUCE MANAGEMENT

  • Globalization and internationalization of market integration
  • Increased technological change
  • Cross culture issues
  • Increased competition
  • Increasing new concept

CONCLUSION

By doing complete analysis of evolution of HRM the conclusion is their will be modern trends will be occurring in HRM like strategic human resource management it is mandatory for every organization to treat all employees in a well manner because they are the assets of an organization which helps in achieving organization goal.

REFERENCES

‘Reflection-in action’, ‘Reflection-on-action’ and Classroom Percussion Ensemble

Preparing a classroom percussion instrumental ensemble facilitates ‘reflection-in action’ and ‘reflection-on-action’. While school music teachers might not refer to what they do prior to and during instrumental preparations as ‘reflection-in action’ and ‘reflection-on-action’, these cognitive activities are fundamental requirements for success.

 ‘Reflection-on-action’ and the preparation for classroom percussion ensemble

 When a classroom music teacher is developing an instrumental percussion ensemble, certain cognitive pre-class preparations are required. Schon (1987) refers to this process as reflection-on-action.  This means, the teacher thinks critically about all aspects of the lesson before and after it occurs. He or she thinks about which song to use as the foundation for the ensemble, ensuring that it is age-appropriate and enjoyable.  Thought must be given to the kinds and availability of percussion instruments and what rhythmic patterns to teach.  The teacher also considers whether students sit or stand to play the instruments. More importantly, a decision on where to position students and instruments on stage for performance must be made.  Additionally, if tuned percussion instruments are utilized, alternative notation may need to be prepared in advance of class times. Alternate notation is only necessary if students are unfamiliar with standard notations i.e., whole note, half note and quarter note, etc.  Also, consideration must be given to method of teaching, classroom management, and students’ learning overall.  

 Reflection-in-action and the implementation of classroom percussion ensemble

 The process of developing and ‘fine tuning’, so as to improve the overall ‘sound quality’ of the percussion ensemble, will involve discarding or altering rhythmic and melodic patterns. Changes are normally made during actual rehearsals, and facilitated by reflection-in-action (Schon 1987). Let me demonstrate this with a personal example:

 As a music teacher, I worked with a set of grade three students at a local elementary school on a classroom percussion ensemble. The ‘piece’ I chose for the foundation of the ensemble was ‘Blue Moon’ by Richard Rogers. The ensemble was slated to perform during a local children’s festival of the arts competition.  Having taught different rhythmic and melodic accompaniment patterns by rote to various groups of students, and hearing the groups played together, there was the obvious need for diversification of the various parts. This meant varying the use and intensity of various instruments, sound quality, and volume. After many hours of listening and reflecting-in-action during rehearsals, multi alterations to various parts of the ensemble were made. The process of making changes facilitated by reflection-in-action, allowed me to get the overall ‘sound’ I desired. The ensemble played during the festival competition and received a gold cup (first place award!).

The process did not stop there, for after the performance, I reflected on what made the presentation a success. In other words, I carried out ‘reflection-on-action’ to aid in determining the lessons learnt from the experience. I have since then applied what I learnt to other situations with great success.

Reference

Schon, D.A. (1987). Educating the Reflective Practitioner USA: Jossey-Bass Inc

What Exactly You Should Understand About Adipex Diet Pills and Which Adipex Alternatives can be Dependable

Europe and nations like the United States and Canada are the locations where the occurrance of obesity is generally high, nevertheless newly developing countries are beginning to have a significant increase in the occurrence of this chronic condition. Obesity could trigger a domino impact with regards to your wellbeing where you could knowledge other health conditions just like diabetes, heart disease, hypertension and many more that’s why health providers always inform individuals to stay a healthy lifestyle and adhere to the regular weight. Several patients who have tried different diet plans and workout programs doesn’t respond well to it that is why medical doctors advise including appetite suppressants in the program. The  adipex alternative   (click here to read more) and the finest Adipex alternative will be reviewed in this post.
One of the best appetite suppressant out in the marketplace these days is Adipex 37.5 mg diet pills simply because of  its proficiency in hindering the assimilation of fats into the body. Adipex and amphetamine have similar composition. Weight loss is helped through the activation of the hypothalamus in your brain and neurotransmitters by using Adipex. Obesity just made the work of curbing hunger even more difficult. Any weight loss program will work best if you’re able to suppress your hunger, which is quite difficult when you will try to do it without help that is exactly why Adipex is recommended as an adjunct treatment for people who want to slim down as it stimulates the brain to control hunger. When you are really serious concerning getting rid of those extra pounds, then stick to a workout and diet system religiously whilst having this diet pill. The presence of obesity, and also obesity related disorders are the requirements before medical professionals could prescribe this drug to their patients.
As efficient as this drug is, the intake of Adipex has its side effects. A significantly decreased brain function is one of it possible effect. Above all, one should know the effect of Adipex to their body, ensure that you need to not perform any heavy exercises that needs thinking just like driving or controlling devices right after you’ve taken the medicine.
Though Adipex is known to be the perfect fat blocker, it’s a prescribed drug that isn’t ideal for every person. Conversely, you can choose the Adipex alternative that is in a position of producing results that are equally effective. With regards to Adipex alternative, the best one is the Phentramin-d. It’s a medicine that you can purchase without needing any doctor’s prescription. This Adipex alternative can develop the desired effect within a short period of time that’s the reason why many individuals decided to utilize this drug. Severe side-effects like addiction that typically results when taking Adipex, are less likely to happen when taking this Adipex alternative. This is simply because of the sympathomimetic amine that’s similar to an amphetamine. Keep in mind though that lesser side effects doesn’t imply no negative effects at all. This drug has been categorized as safer Adipex alternative, containing 1, 3 Dimethylpentylamine hydrochloride and 1, 3, 7 Trimethylxanthine. Losing the excess fats is easier through the use of this drug by allowing you to manage your desire for food. Consumers can buy this drug with no doctor’s prescription because the chemical composition of the medicine is free from chromium, ephedra or herbs, but this drug is evenly potent.

ROLE OF REMEDIAL TEACHING

Role of Remedial Teaching

In order to improve mathematics, effective remedial teaching is a must. Let us discuss.

Remedial teaching is not re-teaching. Any remedy however costly or sophisticated is useless unless it cures the disease.

A remedial teacher should have a mentality of a sympathetic doctor who has love and care for his/her patients (students).

A. Identification:

a) Through academic achievement:

i) Class interaction: An under-achiever will give wrong answers frequently to the questions asked. He will appear to be confused. He may probably not respond to the questions asked in the class at all.

ii) Home assignment: An under-achiever will not do the homework. If pressurised to complete the work, he may resort to copying, which may be easily detected.

i)                    Unit tests and term tests: He will show poor performance consistently in tests. He will either not attempt the question(s) at all or, will do cuttings and overwriting. He may even try to copy the solution to the problems from his peers.

b) Through behavioural aspect:

i) Attitude towards academic activities: He will be disinterested in such activities. He will try to refrain himself from such activities. He will try to avoid discussion about academics with his peers or teachers.

ii) Class escapism: He will try to bunk classes for one reason or another. He will give excuses for not attending classes.

ii)                   Fiddle with notebooks instead of studying: He will be found to fiddle with notebooks and books instead of studying.

Once the under-achiever has been identified, the next step is the diagnosis of deficiencies.

B. Diagnosis of deficiencies:

a) Learning of concepts: His concept(s) related to a particular topic or formula is not clear. For example, the difference between 2×2 and (2x)2 may not be clear to him.

b) Computational Skill: He may not be good at computations and thereby may gives erroneous results frequently while performing basic arithmetical operations and simplification.

c) Procedure of solving problem: He is not clear about the procedure of solving problems and so he/she often gets wrong answers.

d) Application of knowledge: He may not be able to apply the learned knowledge in different situations. For example, in word problems, he may fail to translate sentences into equations or identify the variables.

Once, the deficiency has been diagnosed, let us explore the possible causes for the same.

C. Causes:

a) Memory: Individual capacity of memorising facts and figures.

b) Understanding: Lack of comprehension-he does not follow what he reads.

c) Presentation: Finds difficulty in expressing views-vocabulary is not sufficient.

d) Knowledge Gap: Incomplete coverage units in the previous class-long absence.

e) Parental background: Socio-economic status; education

f) Parental attitude: Indifference of parents towards studies; over-expectation.

g) School Based: Lack of suitable equipment and environment in school-overcrowded class.

h) Medium of instruction: Language problem.

i) Physical factors: Poor eyesight; poor audibility; illness and other problems.

j) Individual factors: Good in oral tests but does not prepare notes and does not do home work regularly; not sincere in studies; very anxious but is unable to concentrate on studies; lacks self confidence; inferiority feeling; fear of failure; wants company of students who avoid classes; emotional instability.

k) Teacher based: Lack of confidence in teacher; lack of time at teacher’s disposal; faulty method of teaching; does not encourage student participation in class; inadequate home assignments and problems for practice; improper way of correction of homework and of guidance to students at appropriate time and stage.; knowledge of the subject is not thorough; unable to clarify difficult concept; lacks in expression; unable to provide secure and affectionate climate in classroom and lack of understanding and acceptance for each individual child.

The causes having known let us now discuss about the possible cures and remedies.

D. Cures and Remedies:

a) Category wise remedial-not more than 5 to 10 students in each class.

b) Personal and individual attention by teacher.

c) No humiliation.

d) Special carefully devised UAA (under achiever’s assignment) – Simpler-Simple-Complex.

e) Read-Re-read-Write-Re-Write-Reproduce-Drill.

f) Group studies; group learning.

g) Micro-notes.

h) Teaching selected portion of syllabus only.

I now propose an action plan to be undertaken by a remedial teacher.

THE ACTION PLAN:

Out of two approaches of evaluation in vogue today, i.e. the process approach focusing on the performance of the teacher and the product approach focusing on the performance of the students with regard to specific objectives-here to get high score in the examinations in terms of marks and subject average, the latter is preferred for sure for obvious reasons. This process is based on the principle that what ever the teacher might have done in the class room is irrelevant unless the objective (of obtaining a high score in the examinations in terms of marks and subject average) is achieved. This then is the primary criteria of evaluation of both the teacher and the taught at all levels.

Herein lies the importance of diagnostic and remedial teaching, which is therefore, the primary responsibility of the teacher. This type of teaching involves:

i)                    Diagnosis of the specific difficulty of the student by conducting a suitable diagnostic test.

ii)                   Providing suitable remedial measures

iii)                 Providing ways and means for preventing them from reoccurring in future.

If a teacher is able to do justice to his primary responsibility then it may safely be presumed that the teaching profession has a bright future in store for sure.

For the benefit of teachers in general, I am now suggesting an action plan on these lines:

a)      Be an innovative and imaginative teacher with an open mind.

b)      Apply suitable diagnostic test to identify the weakness of each child.

  1. For this split the topic into several subtopics. For example, a topic in class X Mathematics “Linear simultaneous equations in two variables” –solution of equations can be split as:

i)                    Adding the two equations directly to find the value of the variables.

ii)                   Changing the sign and adding the equations to find the value of one variable.

iii)                 Making coefficients equal and using i) or ii) above to find the value of the variables.

iv)                 Substituting the value of one variable in the equation to find the value of the other variable.

  1. II. . Set at least 20 questions on each subtopic (They should preferably be      knowledge based)
    1. Take a test of each child. One subtopic to be tested at a time.
    2. As far as possible uniformity is to be maintained while evaluating the test.
    3. A student scoring less than 35% marks in this test is surely having difficulty in the subtopic.

c)      Explore the causes of weakness which may be:

i)                    Lack of understanding/misconceptions.

ii)                   Faulty teaching method.

iii)                 Fear of the subject

iv)                 Bad work study habits.

v)                  Physical and emotional factors like poor health, some mental shock etc.

vi)                 Teacher’s attitude.

d)      The cause(s) having been identified, suitable remedial measure (depending upon the cause) should be suggested which may be:

i)                    Re-teaching of the subtopic—should be resorted to only if the student has completely failed to understand the subtopic due to one reason or the other.

ii)                   Computer Aided Teaching—should be resorted to if the student has a vague idea about the subtopic and therefore finds it difficult to answer questions relating to it.

iii)                 Drilling of Problems—Should normally be prescribed to the weak child during examination times. For this the teacher should be able to design an effective study material containing objective questions, knowledge based problems; the practice/drilling of which will cure the weakness.

iv)                 Other Measures:

The work of the teacher does not end here. He/She must ensure that the student continuously practices upon them to ensure that the weakness does not reoccur in future.

To conclude, it may be said that this is indeed a gigantic task with immediate rewards a remote possibility; therefore requires zeal, enthusiasm and a sense of commitment on the part of the teacher to undertake this project.

Last but not the least; the institution has to play a pivotal role to achieve the ultimate objective. The difference between supervised study (study under the supervision of a teacher) and remedial teaching be clearly understood. The supervised study time table be framed in such a way that a teacher should be assigned at least two periods a week in Maths, Science, English and Social Studies (the subjects where maximum weakness is found). The teacher on his part should not just while away his/her time but should perform these activities as suggested above in letter and spirit and then and only then the ultimate objective can be achieved. He/She must remember that if a student fails then: the teacher has failed; the examination system has failed; the evaluation system has failed and by and large the education system as a whole has failed.

All seems well as regards the theoretical aspect of it is concerned. But when we come to its practical aspect we get confused as to what actually we are expected to do during remediation to achieve the desired quantitative result (Quality comes thereafter!). Therefore, until and unless we are clear about it, we cannot expect improvement in the results whatever strategies/action plans we may make/adopt to do so.

I have therefore decided to deal with it in the following pages taking Mathematics as the subject.

Based on my experience, I have noticed that the teachers of mathematics are unable to detect the basic weaknesses of children right from class VI onwards leave aside removing them and continue to teach year after year the topics to them based on the syllabi in-order to complete the same (for obvious reasons).

I have noticed that most of the students suffer from some basic weaknesses which are:

  1. Weakness in basic operations. Its removal will enable the students to negotiate with BODMAS rule thereby making simplifications easy. Algebra should also be easy for him/her as Algebra may be defined as “Arithmetic of unknown quantities”. Given that the student masters basic operations, the Arithmetic/Algebra/Statistics Portion of Mathematics should be easy to deal with.
  2. Weakness in identifying (understanding) shapes: Its removal will lead to an interest of student in Geometry. This will initiate the student to explore the properties of the shape (closed figures) formed by them leading to understanding of Geometry.
  3. Inability to distinguish between area and perimeter: Its removal will enable the student to solve most of the problems in mensuration.

The teachers can device certain worksheets which may be given to the students repeatedly to over-come their specific weaknesses once they are properly and correctly diagnosed on the basis of factors above.

Some tips for using these worksheets:

  1. The work-sheets should be attempted by HB pencil which is easy to erase later on.
  2. Each worksheet is to be attempted in 5 minutes except the last one which should take 15 minutes for completion.
  3. These worksheets are to be given once a week to each student.
  4. The teacher may use these worksheets during the first two months of the session (April and May) to create an interest for mathematics among the students before starting formal teaching.
  5. After the start of the formal teaching, the teacher should diagnose the weakness of the students (topic wise)-by preparing horizontal mark-sheet in unit tests.
  6. Once the teacher is able to diagnose the weakness of the child in a particular topic worksheets may be provided to the child on that topic during remedial periods to bring the child up to the desired level of competency in the topic. Minimum two work-sheets should be provided to each child and the performance in them is to be judged to ensure that the child has attained the desired level of competency in the topic.
  7. Now where and how to obtain these work-sheets?

I give below some guidelines for the teachers on this issue:

GUIDELINES TO OBTAIN WORK-SHEETS:

  1. Every teacher should create an email account (popularly called E-Mail ID).
  2. The teacher should logon to either: www. mytestbook.com or

www. softschools.com.

  1. He/ She will be asked to register.
  2. On clicking on this hyperlink he/ she will be asked to fill up a form.
  3. Finally he/ she will be asked to submit the same.
  4. On clicking the submit button, the registration will be confirmed and the logon information will be supplied on his/ her E-Mail ID.
  5. Thereafter the teacher may use the username and password provided by him/ her at the time of filling up the form for logon in future.
  6. It is an absolutely free account!
  7. Once the logon is successful, you should opt for automatic work-sheet generator and lo! You are provided with the variety of topics on which work-sheets may be generated.

8.  Click on the desired topic and obtain hundreds of worksheets.

Speaking Plainly, What Is a Psycho-Educational Assessment?

People may seek a psychological assessment for many reasons; learning, behaviour, injury, health, emotional problems or development concerns to name just a few. A psycho-educational or educational assessment is simply one kind of psychological assessment. For example, an educational assessment investigates learning potential and academic skill development. A psychological assessment of any kind must be completed by a licensed psychologist or psychological associate who is registered with the College of Psychologists in their province.

In simple terms, during an educational assessment a psychologist must determine a person’s abilities and then see if their academic achievement is at a comparable level. It is common sense to predict that a person with an average intelligence will complete math, spelling, reading, writing and other academic tasks within the average range. A psychologist will find out whether a client’s academic performance is equal to their intelligence using testing, clinical observation and statistical analysis.

OK, what happens if you have an average intelligence but some academic area is far weaker than predicted? Now, comes the interesting part…. What is keeping the individual from performing at their level of intelligence? It could be problems with visual or verbal memory. It could be that their brain cannot track and scan written text as quickly as most people. Perhaps they have been told they don’t pay attention but actually their brain cannot process verbal information as efficiently as other people. Alternatively, a person may find it extremely difficult to begin a task, plan and organize and, monitor their performance as they work along. The truth is there are many reasons that a person is not meeting the cognitive potential they were born with.

Why would a person need an educational assessment?

The answers to this question are fairly simple. An educational assessment completed by a qualified psychologist or psychological associate could formally establish a need for an academic program at school that is specifically tailored to the student’s learning style. If you know a person’s potential for learning and their present level of achievement, you know the academic strengths and needs of that student at that moment. The truth of the matter is that a school psychologist is often the key to understanding the foundation of the student’s difficulties as well as holding the position of gate-keeper to special services and academic support within a public school system.

When will I know if I, or my child, need an educational assessment?

Sometimes delays in some areas of development are obvious very early. For example, if your child is developing language or fine motor skills more slowly than other children, he may need an educational assessment at some point. If he has difficulty following directions or routines at home or daycare you may consider watching his development more carefully. If your child begins school and experiences difficulty learning numbers, the alphabet, days of the week, colours and shapes, maintain close contact with his teacher to monitor his progress. If your child seems extremely restless, easily distracted and/or has trouble interacting with peers it is possible that he has some attentional or behavioural problems that may require assessment at a later stage.

Perhaps a parent has noticed their child is struggling at school. Often, it is a teacher who has alerted a parent that their child has been experiencing difficulty working at the same level as other children in their class even though they are trying their best. At times, it is the child who goes to the teacher or parent and lets them know that they are finding school work very difficult. Crying over homework, repeatedly asking a teacher to go over the same work, signs of low self-esteem because they fear they are “not smart” are all signs that a child’s academic performance should be monitored.

It is important to note that a person seeking an educational assessment is not always a child. Sometimes, an adult decides to complete academic upgrading or apply as a mature student to college or university while acknowledging that he or she experienced some earlier learning difficulties as a child. Many adults in this situation decide to investigate their learning style because there is more modern scientific knowledge about learning disabilities now and they hope that more sophisticated help will be available. As children, these individuals knew they were smart and capable but just couldn’t read as quickly as other people in their class or had difficulty with math or writing. This adult has made a decision that they could succeed if they could find out more about the way they learn.

One step at a time……..

Find a psychologist who completes educational assessments in your area. You can find a psychologist on the internet, the College of Psychologists of Ontario or another provincial regulatory organization. Your child’s school or pediatrician may be able to make a suitable referral for an educational assessment. Make an appointment to meet with a psychologist who has experience in School Psychology and consult with them at their office. It is best for parents to meet for a one-hour interview to determine whether their child needs an educational assessment or not. It is inadvisable to take your child with you to this first meeting. Parents will always speak more plainly about their concerns if their child is not present. More importantly, the child will not be distressed by their parent’s concerns or teacher reports. If the appointment is for an individual 18+ years they generally attend an intake interview on their own.

What do I tell my child or teen about having an educational assessment?

It is important for any client, young or old, to understand that an educational assessment can identify strengths that can help the client improve academic weaknesses. Speak positively about the upcoming experience. For example, say, “you are going to meet a person who likes people find out what they are really good at. When they do, they help you improve on a subject that is really tricky and challenging for you”.

What can I expect when I, or my child, begin an educational assessment?

Expect that you or your child will attend a number of testing or assessment sessions soon after the intake session. Most often, a psychologist will ask that test sessions be set earlier rather than later in the day. The reason for this is that people are at their best earlier in the day immediately after a good sleep. This is particularly true if attentional problems are suspected.

Remember, a psychologist wants to find out about your abilities or intelligence. This is an important step. So, an intelligence test that compares your functioning to other people exactly your age is an obvious beginning. Once this has been completed, the psychologist will want to learn more about the way your brain processes information. For example, if you hear a story could you repeat it? How about the same story after 30-minutes? What about a picture or pattern? Could you remember that as well as the story, or better? Could the client’s brain process what he or she heard easily or not? Eventually, the psychologist will want to find out how and what you have learned at school. Math, spelling, writing, listening and, reading tests will surely follow.

An educational assessment is a labour intensive piece of work; that’s definite. Once the psychologist has completed the testing, it is likely they will want to consult with the child’s teacher by telephone or ask that teacher to complete some questionnaires that could provide rich information to the assessment. The psychologist will ask parents to bring in copies of the child’s past report cards or complete hearing ~ vision tests.

Once all the evidence has been gathered, the psychologist will begin to score the tests, read the documents provided by parents and teachers and interpret the findings. As the evidence becomes clear to the psychologist and the difficulties (should there be any discovered) determined, they will begin to write up the report to present to parents and school.

Coming in for the feedback session……….

Sometimes, parents have anticipated the results of the assessment and experience a sense of relief that their child can finally begin to get the academic support they need and improve their school experience. At other times, parents dread that the findings will confirm their worst fears, a diagnosis of Learning Disability or another diagnosis. Parents sometimes need some time to grieve the loss of the dream of easy, carefree school days for their child.

It is possible that the parents may wish to meet with the psychologist more than once, particularly if the clinic can offer services that exceed a school’s budget or time.

Recommendations in the Educational Assessment

An essential component of the educational assessment is the recommendations that can help school personnel determine whether the student will be identified as an exceptional learner or not. The recommendations will address the learning deficits and how to accommodate the student’s specific learning style. The whole purpose of the educational assessment is to provide parents, teacher and ultimately, the student, with recommendations that are educationally relevant.

Consider some of the recommendations specifically designed for a child with reading problems ~ A young child who has difficulty understanding the sounds that letters or groups of letters make could experience significant difficulty learning to read. This is especially true if that child also finds it difficult to ‘code’ or file this information in long term memory and then retrieve the information when it is needed. The recommendations for this child may include considerable instruction on phonological skill-building, shared reading experiences, phonemic awareness training and, organized, explicit phonics decoding instruction and practice. The child could benefit from individualized reading lessons with attention to the construction of meaning and comprehension.

Another client with slow processing speed might benefit from timed drills in math facts to increase speed of math fact recall/retrieval. Other types of recommendations may include accommodations, such as extended time, taped presentations of reading material, shortening or modifying the format of assignments, and breaking large tasks into smaller ones.

Ultimately, the recommendations provided by the psychologist should be specifically designed to address the scholastic needs of the client and clearly established during the educational assessment.

What will you learn after an Educational Assessment?

In short……..It’s not that a person can’t learn……it’s that a person may simply learn differently and that’s OK.

Funding Your Child’s Education in a Down Economy

With college tuition prices rising every year and your portfolio taking a hit amidst the recent economic downturn it may seem harder than ever to pay for your child’s college education. However, there are ways in which you can seek to assure that your child’s college choices do not hinge on the success of the economy.

The first step is to learn and understand all of your options. There are several different types of loans that may be available to help pay for child’s education. Both private as well as federal loans from the government may be viable options in your search to fund a college education. Many colleges throughout the country have strong financial aid programs designed to help families with the burden of a financing four years of college tuition. However, the determination of just how much aid you will receive is often complicated as there are many variables that go into this calculation. The Free Application for Federal Student Aid (FAFSA) is an important resource that can be used to assess your child’s financial need based on your total assets and yearly income. This information will be relayed to the colleges you identify on your FAFSA and they will try to inform you of the collegiate and federal loans and grants your child may be eligible for. Having this knowledge will allow you to gain a better sense how much your child’s college education will cost and which schools are in your price range.

In some instances federal loans and aid may simply not be enough. In such cases private loans are also an option. Most of these loans will typically have variable rates so it is important to understand how your payments may change as interest rates fluctuate. This is why it is important to both understand the specific terms of the loan as well as search for the rate that you are most comfortable with among the various private lenders.

While you and your child cannot necessarily select the college he or she will attend before the application process plays out, you can try to determine what kind of school would be desirable. The difference between tuition rates at private and public in state schools can often be enormous. A four year private college education could run up to or over a total of $200,000, whereas the cost of an instate public school could be much, much less. In this case it is important for you and your family to determine whether the extra price of a private school is really worth it. There are many factors that should be weighed including the quality of your in state public schools, the differential in future earning potential between public and private schools in your child’s range, and the career interests and goals of your child to say a few.

Funding your child’s education is tough enough without the added difficulty of doing so during a down economy, but learning and understanding all of your financing options can make things a little less stressful.

Importance of Montessori Training in Elementary Education

Technology is ruling the contemporary time and its presence is visible in every nook and corner of the world. Health, education, personal welfare everything is just a click away. Bringing up a child in this technologically advanced age can be quite challenging, they already know the World Wide Web. Thus, to nurture a child’s emotional and behavioural capabilities in a better way early education is needed that helps a kid to grow with intelligence and empathy rather than a mechanical being.

The Montessori form of education plays a pivotal role in a child’s early education. It has evolved since ages at par with the fast paced world but it still holds the principles of its founder. Sometimes we confuse Montessori teaching with traditional ways of teaching; however, both are entirely different. While traditional learning focuses mainly on academics and follow a set curriculum and discipline Montessori education focuses on the child’s acquisition of academic, social, practical and life skills. In traditional education system a child is a passive participant in learning, taught by a teacher, sitting at desks, copying from the board and they are limited to what they are given. Through Montessori education a child learns by linking their physical and cognitive senses, they learn at their own pace. The child can move around and work where he/she is comfortable, they are inspired to build internal self-discipline and emphasis is laid on the overall intellectual, social, emotional and spiritual development.

Montessori education offers our children opportunities to develop their potential as they step out into the world as a responsible citizen with understanding and compassion. This education system is beneficial to the children in many ways. Each child is valued as a unique individual and to accommodate individual interests the Montessori system has a wide variety. The teacher has to know how to guide each child with an individualized learning plan that compliments the child’s curiosity and skills. The classrooms become a close knit caring and sharing community. The teachers have to instil love and kindness in them, help them solve their problems and resolve conflicts peacefully. Montessori students enjoy freedom within limits; Montessorians understand that internal satisfaction drives the child’s curiosity and interest and results in joyous learning that is sustainable over a lifetime. Teachers provide environments where students have the freedom and the tools to pursue answers to their own questions.

The teacher plays the most important role in moulding a child. As Montessori education provides unique learning opportunities a teacher must be well accustomed to the principles and methods of the system. The Montessori teacher should not only concentrate on teaching but also on the child’s learning. The teacher should create an environment for the child where learning looks attractive. The teacher should present their best self and cater to each individual need. Thus, training of the teachers is an important aspect. They should know perseverance and be prepared to handle unexpected responsibilities. A teacher should know the difference between rote learning and exploring one’s own ideas and capabilities. A teacher should bring out the best in the child and prepare him/her to think critically, work collaboratively towards building a better world.

Reviewing Online Personals Dating Information to Make a Good Match

Reviewing online personals dating information is more convenient than trying to get to know someone through time and effort. We all know this can lead to unpleasant surprises, so this is definitely one of the benefits of dating via internet.

Here Are The Five Things You Should Look For To Make A Good Match:

1. Religion. Online personals dating information is generally an “about me” section that you can scan through. Be sure to look into religion, as this can make or break a relationship in the long run. If Religion is important to you, be sure to find someone who also finds it to be important to him or her. If you aren’t into religion, you’ll want to make sure that the person you’re seeking is not, either – or at least be sure that you would want to change your religion beliefs.

2. Education. While reviewing online personals dating information, be sure to consider education. If you spent time and money getting your Bachelor’s degree, do you think you can really relate to someone who hasn’t? Or consider this reversed.

You may not want to contact a highly educated person if you had dropped out of high school in the 9th grade. Sure, relationships can work regardless, but it would be a lot easier to communicate if educationally equal.

3. Kids. Kids will certainly make or break a relationship. If you have your own, you want to make sure that person you’re seeing likes kids or has their own. Or, if you have no kids… do you want someone who has children and an ex mother or father around?

These details are always part of online personals dating information that someone fills out about them self. You can answer if you want kids “someday,” or see if someone put in “not for me.” Consider your future intentions or present situation.

4. Animals. Animals are just like children. Some people hate dogs while others love them, and the same thing goes for cats. While reviewing online personals dating information, be sure that you have a similar like for the same animals.

5. Independence. Although this is not a specific detail in online personals dating information, you can gauge it pretty well. If you’ve been on your own since college and make your own money to buy your own things, you don’t want an inexperienced gold-digger. Read carefully through work and personal information and try to gauge life experience for a good match.

What’s Your Personality?

What’s more important for your personal success; your educational background and job skills or your personality? If your answer is education, of course, then I need to disappoint you!

Our personality determines our life experience, shapes our performance and consequently, determines our success or failure. Job success or failure, and job satisfaction, depend on our personality. Even our relationship with our spouse, colleagues and ourselves depends on our personal traits.

We are good at something only when we are operating from our strengths. We can achieve excellence and manage ourselves only by using our strong personal traits, not our weaknesses. We are here in our current situation because of our personality type and traits, not for any other reason. We can simply say that everything depends on personality.

How important is it to know your personality? Knowing your personality has many benefits, because personality colors everything in a person’s life. If you want to understand your direction and what’s happening in your life, you need to know your personality first. If we want success in any area of life, we need to know our personality inventory first. Self-evaluation will help us to gain a better understanding of how we behave, think, react and respond to any life situation. When you recognize patterns in yourself, then you can take control of yourself by choosing to react differently, more positively, I hope.

We need to learn how to control our emotions, feelings and habits, and how to deal with life itself and with other people. Only if you know yourself well can you change for the better any of your given traits. I have learned a lot about character and personality from a young fellow who has applied for a new job. No need to wonder: I’ll explain everything in detail.

This young fellow is a very well educated person with little work experience. He wanted to change his career by switching to a new very demanding field. To reach his goal he has applied for a new position and has gotten an interview. I met him just a couple days after his second interview.

Fortunately, he got the new job. He was thrilled, not just because of getting a better job, but because he now knows his strengths and knows where he belongs! What was the reason for such excitement?

The answer is very simple – he has “discovered” himself after taking a Personality Inventories Test. He now knows himself much better than before, and knows what he should correct.

This article explains what I’ve learned, in general, on personality.

First, I need to clarify the word “personality”. In this article I am not talking about personality as “a person of considerable prominence,” such as Hollywood personality. My intention is to explore personality as a description of personal attributes or a set of characteristics temperamental, mental, emotional and behavioral. Personality, which means “mask” in Greek, is actually a person’s natural mask.

In this article I am not talking about personality disorders, which generally are life long disturbances, I am just giving general thoughts on personality. Our personality originates during the childhood, and is shaped by our family and life circumstances and, of course, by our biological make up. Personality is a set of beliefs about the world and is an integral part of the person.

Just to show how important a factor personality is in everyone’s life, I’ll give you this statement “Studies show that personality can propel a person of fairly average intelligence and education to great heights, or can make the smartest person feel like a failure.”

Being master of your life simply means being master of your personality. Interestingly, people usually do not pay attention to mastering their personality. More often they try to master education and job skills, but not personality. Each and any task in life requires the right personality, talent and skills. It’s our responsibility to find out our traits and where our personality, talent and skills fit. How a person performs, and what he is good at or not, is a matter of nature, not just knowledge and/or skills.

Yes, I know we can slightly change our performance in some area, but it’s definitely not easy to completely change our personality.

If you take a personality self-profile or self-assessment test, the results will give you a snapshot of your personality. For instance, you will learn how sociable and helpful you are. Are you a dependent, tense, rigid, or maybe, controlling person? Maybe you are always looking for approval? How competitive, innovative, achieving or conscientious are you? How is your anger profile? Do you have very little difficulty maintaining your focus on a task? I hope you are not a perfectionist, or a depressed or anxious person.

An assertiveness test will help you answer the question” Are you a human doormat?” Do you say “yes” when you meant “no”? What about your stress tolerance level? You probably are good at coping skills, but don’t know it! I do hope your self esteem and self confidence are okay.

If you have a high score in the worry or obsessive compulsive category, you need to do something about it very soon! Is your attitude and expectation category low or high? I know you have no problem with the emotions category, but what about your social situations category?

Learn everything you can about your own personality and try to correct your weaknesses. Remember always to place yourself where you can make a great contribution and produce good results. Take care of your bad habits. Knowing your bad habits can help you to improve your performance and reach achievements. If you know your test results for all your traits, then you are on your way to mastering your life.

Learn first who you are!

Jahiel Yasha Kamhi
[email protected]