Capital Financing

 Executive Summary

Modern organizations are adversely challenged by heightening competition. In this light, the advantages associated with diversification are becoming close concern, compared to specialization. To achieve this, firms in the technology sector are attempting to offer comprehensive packages to tap into the possibility of providing a one-stop product solution. Lack of sufficient capital however, prevents these firms from offering these menus of services. This then calls for the necessity of capital financing, either internally or externally. This document will attempt to prove how capital financing can be used to mobilize initial investment fund. The document will highlight a case-study of Brilliant Technologies and how this firm can outsource funds to answer to installation funds required by the firm. The paper is structured into four main parts. Firstly, the background of a real organization Tensoft; in this case presenting information of what the firm has been doing and who are its potential partners in venture capital. The same section proposes the initiation of Brilliant technology as a Start up company, in line with replicating Tensoft business ideology. In addition, within this section a risk analysis mechanism has been introduced as part of the decision making process, in deciding to pursue a given technology. The second part discusses the satellite source of funding, where critical consideration will be given on the advantages of Venture Capital. This section will also introduce pro forma projection and how funds will be utilized.  This section also advises on the use of Research and Development (RD) department to provide information on the budget formulation process. The document ends with a risk management strategy, an advice and caution to stakeholders involved in the formulation process.

 

Background of an Ideal Organization (Tensoft)

Tensoft organization has been involved in providing software solutions to emerging firms, individuals and government based organizations. Recent products are attempting to provide hybrid solutions, primarily those, which can run on three platforms: servers, personal computers, and mobile phones. Tensoft has realized that Data Robotics is attempting to replace existing systems; for instance Quick books in large supply chain environments. The Tensoft system is designed to respond to unique needs of the manufacturer (Tensoft, 2008). This is a realization that traditional ERP systems fail largely because the client ideas are not responded to by the system. Most customers want to integrate other computation devices, for instance multi-printers and the Enterprise Resource Planning (ERP) system. Although Tensoft capital is generated from sales income, Tensoft is allied to Microsoft which has been supporting and promoting solutions using the Microsoft Certified Partner. The Tensoft website (February, 2009) explains the relationship between Tensoft and Microsoft is based on venture capital, which is primarily responsible to develop its Tensoft projections.

Start-up Company Brilliant Technologies

The goal of this start company is to lucidly integrate robotics to Enterprise resource planning (ERP) and Customer Relationship Management (CRM) systems to be developed by our in-house technicians. Central considerations include the need to determine the strategic purpose of the financing plan, one that will position this firm with the ability to formulate customized technologies for our firm.  To achieve this, the firm is compelled seek funding to develop the plant, as well outsource other technologies and hardware. The goal here is seeking to improve the business’ market potential by offering comprehensive products. Strategic financing looks at the strategies of orienting capital investment. Secondly, there is the need for this firm to determine both the short-term and the long-term financial goals. In this case, short-term financing will look for short-term goals, and long-term financing will depend on the nature of long-term goals. Again, there is a need to determine the nature of the loan to pursue and whether the loans are secured or unsecured.

Risk Analysis Mechanism

Before commencing on a clear financing strategy, it is imperative to determine the risk-return-ratio since this will determine the pros and cons associated with the process. Kapoor, Hughes, & Pride, (2008, p. 448) argue that most firms have failed because their managers did not give sufficient attention to risk assessment mechanisms. A poor risk analysis mechanism is also responsible for firms’ failures to pursue brilliant projects; that is, risk-return ratio goals and objectives. Secondly, risk analysis ensures that excessive spending will be monitored at every stage of project initiation. Thirdly, a proper risk management mechanism will ensure that the firm is in a position to pay its bills and taxes promptly. Fourthly, a risk management mechanism will ensure that sufficient funding will be available between now and in future. Kapoor et al argue that risk-return ratio is based on the principle that a high risk decision should be dynamic for business returns.

Financing Strategies

Moore, Palich, & Longenecker (2009, p. 295) argue that it is imperative that the entrepreneur determines the financing needs of a firm. These principles are central in establishing the firm’s goals and needs. The principles will be structured in determining sales growth. Financing is required in most cases as a result of pressure to respond to market demands. Secondly, financing will be integral in allowing a firm to maintain adequate liquidity. Liquidity is vital since it determines the firm’s strength in meeting maturing short-term debts and other emerging operational expenses. In any case, the cash flow in small businesses forms the backbone of the organization strategy, thereby presenting an eminent need for small businesses to focus on liquid assets. The refinancing program will attempt to split the financing fund into two main sections. These are small financing funds to meet short-term assets needs and major financing looking to procure vital capital. Short term assets on the preliminaries of project initiation; this can be defined as running capital while long term financing attempts to look at the possibilities of the firm’s rejuvenation. Kapoor, Hughes, & Pride, (2013, p. 556) established that long-term financing will look on the derived possibilities of product development, long-term marketing activities, replacement of obsolete equipment and expansion of facilities.

Source of Funding

Once financing strategies are established, it is essential to determine the source of the funds. The source of funds will determine several factors. These include the amount of the actual funding, the interest charged by the funder, accumulated interest, the repayment method and the nature of collateral security (if any) offered. This part will be vital in analyzing potential funding methods and in any case, establish the pros and cons of each method.

Venture Capital

This financing strategy is lucrative because of its ability to provide early stage, high risk and high potential investments. The mechanism is profitable since both the funder and the borrower have a unique business interest, which is not ignored in the refinancing process. In any event, the venture capital funder will get back his finance by owning equity in the firm.  Steiler (1995, p. 338) argues that venture capitalists seek to provide entrepreneurs with the minimum cash required. The advantage associated with this is that the funder will be saved from damage associated with the firm collapsing. In such a case, the funder is at liberty to liquidate assets equal to the amount of the initial fund. Brilliant Technologies will benefit extensively from venture capital. Primarily, venture capital mobilizes capital without the selling of equity completely. This will be imperative since the company will control basic management elements of the firm. Secondly, venture capital provides the investor with alternative options, which will in this case salvage the firm from a liquidity gap. This is possible since venture capital enables the investors to minimize the risk of loss, by integrating more than one funder. Thirdly, Steiler (1995, p. 339) argues that venture capitalists enjoy the advantages of improved management. In any case, team members will be provided by credibility with customers and suppliers. Steiler (1995) is joined by Cch. (2009, p. 676) who argues that the borrower has all the benefits of equity, for a predetermined period after which the proprietor can gain full control. In this case, Brilliant Technologies will lose the abilities to make important management decision.

Other Potential Funding Schemes (SBA & Vendor Financing)

Venture capital may seem a real funding option. However, this funding may not be sufficient as Brilliant Technologies wants to invest in demanding capital intensive techniques. In this light, pursuing other funding options is important for the firm, given the fact that funding still remains a scarce resource. Satellite funding mechanism includes Small Business Administration (SBA), and vendor financing. SBA is a government initiative that seeks to financially rejuvenate struggling small businesses. The economic Under the Recovery Act is the idea behind SBA financing. After the 2008 credit crash, the government authorized funding to be expanded by 90 percent. Brilliant Technologies will apply these loans with the intent of strengthening the funding gap. Similarly, vendor financing may seem lucrative. This financing strategy works in the same way with venture capital since the funder collateral is provided via company shares. In any case, vendor finance bridges the valuation gap of the original fund. However, this funding scheme is challenged by the fact that the financer may impose interest on the original fund, making it harder for Brilliant Technologies to maximize profits.
Budget

Types of Pro forma Projections (Discussion)

Formulating the capital budget for technology projects is an uphill task and in case the budget cycle is constrained by the lack of essential aspects from satellite vendors. Consequently, in modern day economies, spending cutbacks in a difficult economy can upset plans and are best made on contact. Peterson, & Fabozzi (2004, p. 110) argue that the focus here is orienting a new technology that will improve the production process drastically to not only the future cost of structure, but  also an improvising technology that will make the firm competitive domestically and globally. To approach this challenge, this document proposes the proper identification of technology projects with the goal of achieving corporate goals. Secondly, it will be necessary to request links to the overall IT Department to participate in the procurement process, as the I.T Department will be required to develop software solutions which are compatible with IGM mechanical operations. Thirdly, a strategist will be mandated in specifying the Total Cost of Ownership (TCO) in the budget requests. Fourthly, strategists are mandated to provide key value statements to justify the expenses. To ensure that generic budget requirements are formulated, it is essential for strategist to determine enablers of the project. In this case, the enabler is the installation of an IGM machine. Secondly, the corporate technology plan will heavily rely on endorsements presented by the I.T Department. The budget will also rely on the recommendation forwarded by the Research and Development Department. Critical concerns on the budgets will be divided into two main sections: external and internal. The external sources include; leasehold improvements provision, installation, implementation and professional services (vendor and consultancy). Additional phases will include periodical upgrades and supplementary professional services. For external facilitation to happen, internal considerations should be put into close consideration. In this activity, there has to be an integral focus in process design, training, project management, and change of management, development / integration, provision of management and specification of roles for the administration department.

Pro forma projections

3 Year Financial Plan
Brilliant Technologies
Latest Update:		January 20th, 2014
Start Year:	2014	February	1
SECTION 1 – START UP COSTS / ASSET PURCHASES		Dollars
Purchasing Long-Term Assets:
Office Equipment		65,000
Furniture & Fixtures		75,500
Leasehold Improvements
Equipment Including the IGM	390,000
Vehicles	200,000
Buildings	950,000
Land	750,000
Total	2,290,000
Organization Costs:
Start-Up and Organization Costs
Wages	70,000
Total Long-Term Assets                                                                         3,360,000
Purchasing Current Assets:
Cash (Working Capital)		35,000
Deposits	55,000
Accts / Receivable		40,000
Supplies	70,000
Inventory	20,000
Total Current Assets		220,000
Accounts Payable		–
Previous LT Debt		–
Total Funding Needs	3,580,000

 

Technology Choice

Shubash (2009, p. 118) argues that a venture capitalist is to build a viable business, bring in new technology, and ultimately convert the assisted unit into a successful company, which is in line with this proposal to provide coherent technology solution. However, in order to convince potential investors to support this venture, budget formulation will be an integral prerequisite. The important task is ensuring the possibility of acquiring a series Multi Purpose Robots (MPR) with the most significant robot being IGM. According to the research provided on the IGM website, this machine was considered in line with our software solutions for logical reasons. Primarily, the IGM is capable of tracking, welding and measuring detected gaps. Other integral functions include beveling, controlling, conveying, cutting, editing, manipulating, storing, and unloading, with the ability to produce customized constructions (IGM, 2013). The positive aspect of an IGM device is that it is both computer aided and independent. Software solutions will therefore, seeks to instruct the IGM and other machines to process templates suitable to our customers’ requirements.

Risks Management Strategies

Russell (2003, p. 19) argues that the integral objective of project management is formulating improved methods and tools to ensure that the project is not challenged by logical constraints. In this case, the recognition that the project management is coupled with adequate risk management should be an integral consideration to focus on. Steiler attempts to show that a proper risk assessment plan should make an effort to use statistical information (Steiler, 1995, p. 341). Data analysis will be an integral measure to ensure that both the financiers and the Brilliant Technologies strategists understand the requirements needed at each stage of implementation. Primary requirements are operating files, report & investment proposals, planning documents, proceedings and meeting of the Board of Directors, existing financial statements, legal documents, industry relevant materials and press clippings.  Steiler (1995, p. 339, 353) argues that engaged partners reduce the magnitude of risk that the firm will undergo by distributing it evenly to the project stakeholders.

Actions in Risk Management

Action One: Identify, assess and document program risks.

This will be accomplished by gathering stakeholders and focusing on how to achieve a new technology strategy. This can be realized by determining the role of each stakeholder. Second, the stakeholders will formulate relevant policies, primarily those which will be relevant to this project. Third, define what training apparatus is scheduled, mainly that which can respond in time of crises. Fourth, what is the technical health of support machines: the primary question is, how frequently do we schedule repairs and maintenance? Fifth, is there insurance available to respond to crises situations; are the contracts updated?

Action Two: establishing the role of each Stakeholder

This is essential since it assigns roles to different stakeholders based on specialty. To achieve this, firstly the strategists are mandated to develop volunteer position and descriptions. Second, interview stakeholders, as well as holding training sessions with them. Third, conduct screening for positions involving dependency and trust. Fourth, conduct orientation and devise training plans to be implemented in specialized situations.

Action Three: contract insurance firms for insurance covers

This project is capital intensive and therefore, it is a subject to manmade or natural disasters. The appropriate cover should be provided through commercial and general liability insurance. Davis (2002, p. 176) argues that the insured has the responsibility of proving that insurance cover exists. Since insurance business is hectic, it is important to engage a professional insurance broker who will offer clear and open information regarding the liability of each party.

Action Four: develop a code of ethics

Primarily, the code of ethics will be a key in motivating volunteers to add value to the organization. This can be used to trigger the collective moral responsibility of stakeholders present in the project’s formulation. To implement this, periodical forms should be signed in order to determine what each of the stakeholders is obliged to do. The code of ethics should include pledges for stakeholders’ obligations, participation in training programs offered, positivity, and respect for the dignity of persons involved in the project.

Action Five: development of operation fabrics, written policies and procedures

This is essential since it helps to communicate the goals of this project to the entire organization. In this case, it is essential to include a risk assessment plan in Board Meetings. Provide rules and regulations to be followed by Board Members. Thirdly, provide training on risk management protocols. Fourth, improvise communication channels on an open-door policy. This can be achieved by letting stakeholders communicate on a common platform.

Conclusion

While implementing this project, stakeholders should be aware of the challenging aspects  of this project. The goal of this proposal is to emphasis on the importance of investing in this project. The project has identified the diversification agenda as a key profit maximization initiative. In the above discussion, core focus has been directed on how to firstly understand the background of the firm, which explains why the firm should pursue this project. Secondly, the discussion has analyzed suggested funding strategies, settling on the use of venture capital as the primary source of funds because of its associated advantages. Thirdly, the document has proposed on budget considerations and in this case, the Research and Development Department has been mandated to provide the relevant information. In summary, the discussion has critically discussed risk management strategies to be applied by the firm to ensure that risk is inherently managed.

 

 

 

References

Cch. (2009). Australian Master Accountants Guide. Sydney: CCH Australia Limited.

Davis, T. (2002). Brownfields: A Comprehensive Guide to Redeveloping Contaminated Property.

New York: American Bar Association.

IGM. (producer), (2013). Multipurpose Robot. Retrieved January 17^th, 2014 from

http://www.igm-group.com/en/products/robots/articlearchivshow-multipurpose-robot

Kapoor, J., Hughes, R., & Pride, W. (2008). Student Achievement Series: Foundations of

Business. New York: Cengage Learning

Kapoor, J., Hughes, R., & Pride, W. (2013). Business. New York: Cengage Learning

Moore, C., Palich, L., & Longenecker, J. (2009). Small Business Management: Launching and Growing

Entrepreneurial Ventures. New York: Cengage Learning 12(2) 295-297.

Peterson, P., & Fabozzi, F. (2004). Capital Budgeting: Theory and Practice. New York: John Wiley &

Sons.

Russell, A. (2003). Managing High-Technology Programs and Projects. New York: John Wiley.

Subhash, K. (2009). Venture Capital Financing and Corporate Governance: Role of

Entrepreneurs in Minimizing Information I Incentive Asymmetry and Maximization of WealthThe Journal of Wealth Management. 12 (2)118-119.

Steiler, L. (1995). Venture Capitalist relationships in the deal structuring and post-investment

stages of new firm creation. Alberta: University of Alberta.

Tensoft. (November 3^rd, 2008). Data Robotics Selects Tensoft® High Tech ERP System to

Support Rapid Growth. Retrieved January 20^th, 2014 from http://www.tensoft.com/About-Us/News/For-automatic-keywords-for-articles/11-03-08.aspx

Tensoft. (February 10^th, 2009). Product Offerings and Customer Base Significantly Expanded in

8. Retrieved January 20^th, 2014 from http://www.tensoft.com/About-Us/News/News-Keywords/02-10-09.aspx

 

 

 

 

 

Organizational Culture

Introduction

There are several things that organizations have to put in order so as to be able to achieve the set goals. This is because the various aspects of an organization impact on the results attained depending on the state they are put. One thing that has to be put in good shape is the leadership of an organization. This is because the leadership of an organization determines the direction taken through the decisions made. The other important thing to consider in business is the organizational culture. The leadership of an organization should make decisions whose impact on the organizational culture is positive. The leadership of an organization should always abide by the required standards (Akpan, 2002). Integrity and moral uprightness are some of the things that leaders are supposed to have.

Organizational culture

Organizational culture refers to the behavior that people in an organization keep and the indicators given by the actions that they take (Nadler &Tushman, 1980). Organizational culture is usually a combination of values, visions, norms, working language, systems, symbols, beliefs and habits in relation to the human beings in an organization. It is believed that organizational culture gives guidance on the steps and actions that are taken in an organization. Organizational culture is known to be brought about by the founders of an organization. The founders of an organization are known to lead the way in terms of what other people will value and behave. It is believed that the founders of an organization pass the organizational culture to the other people who keep joining the organization after foundation. Eventually, the culture that was determined by the founders spreads to every human being in the organization.

The change of an organizational culture occurs when an individual especially those on top behave in a different manner from the earlier known. This makes the old behaviors get forgotten and the new ones taken up. Slowly, the organizational culture keeps changing through the other individuals in the organization copying the new culture from the initiators.

Enron’s sense of business ethics and business operations in the context of the organization’s culture

Lack of integrity on the side of executives affected the organization’s culture negatively. Some executive leaders at Enron were not able to handle things with the required integrity standards. According to Meisinger (2012), integrity is one of the most important things in executive leadership. For example, an executive leader such as Skilling prioritized the maximization of profit to a point where integrity was not considered. This was not able to create an organizational culture which is rich in integrity. For example, Skilling’s lack of integrity was evident in other employees when it came to answering honestly to questions regarding the company’s financial position. A person such as Andrew Fastow was not able to do the right thing when their turn came to answer the questions related to the real financial position of the company.

Moral-less transformational leadership at Enron was another thing that brought problems at Enron. It is evident that the leadership at Enron was transformational. Transformational leadership is known to be good in ensuring that the people in an organization achieve more than expected. This is usually through making the people acquire values that are able to make them achieve more. The fact that some leaders of Enron were weak in terms of moral standards led to negative impact on the organizational culture. Leaders at Enron such as Lay were not able to act in morally upright ways when it came to finances.

The other thing that went wrong with regard to organization culture of Enron was the ethical egoism. This type of egoism advocates that each person should be able to chase self interests first. This means that the company’s objectives are not worked on in the right way. This is because the people in the leadership are more focuses on benefiting individually rather than working towards meeting the organization’s requirements.

Role and responsibility of the executive leadership

The executive leadership of an organization should always be able to shape the organizational culture in a positive way. The actions of the executive leaders are known to be very influential in the way the other people in the organization will go about their things

The executive leadership at Enron should have tried to instill integrity into the personalities of each person in the organization. This would have been important for ensuring that all the actions by each individual in the organization meet the standards required regarding integrity.

The other role that the executive leadership of this company should have played is overseeing the development of moral standards in the company. This should have been done by first having the executive leaders act with morality as a priority. There should have been follow up on the actions of the other employees to ensure that they act in morally accepted ways.

The executive leadership of this company should have engaged experts in organizational culture to help Enron in succeeding culture wise. The CEO and the others should have realized the value of good organization culture and took a bold step towards saving the company from negative organizational culture.

As indicated earlier, some of the executive leaders at Enron acted in ways that helped in reshaping the organizational culture negatively. Skilling for instance was instrumental in degrading the moral standards in the company. This was brought about by his decision of prioritizing maximization of profit in a way which compromised morality. After the other employees realized this, they were able to copy it thus affecting the organizational culture negatively.

Lay on the other hand helped in reshaping the organizational culture negatively by not considering integrity when it came to finances. Lay forgot the financial reality and acted in ways that did not consider it (Free, Macintosh, & Stein, 2007). This led to negative impact on the organizational culture at Enron.

Andrew Fastow on the other hand was not able to answer questions honestly about the actual financial position of the company. This encouraged the culture of dishonesty in the company. All the other people in the company were not able to exhibit honesty thus affecting the organizational culture negatively.

The role of human resource management in the negative organizational culture at Enron
The human resource management organ of an organization is very vital in determining the direction of an organization because it is responsible for the people who are in an organization (Wilson, 2005). The human resource management function at Enron was did not act in a good way when all these things were going wrong. The employees should have been developed well to avoid the degradation of the necessary values that are instrumental in shaping the organizational culture. The human resource management function of the organization should have identified values such as integrity and moral standards as vital for the growth of the company’s organizational culture. The department should have warned those who were acting in ways which are unacceptable. The department should also have taken some time and resources to improve the morale as well as attitude of the people in the organization. The fact that the human resource management function of the company never audited the organizational culture also helped in reshaping negatively the organizational culture.
Conclusion

Organizational culture is one thing that all organizations should ensure that stays in the right state. This is because a positive organizational culture impacts positively on the results obtained in an organization. It is extremely necessary to ensure that the leadership of an organization gets aligned well with the organizational culture (Madsen & Vance, 2009). This is important since it keeps the culture in an organization well managed. The top leadership should ensure that there is cooperation with the subordinates. This is because the responsibility of developing and growing a reasonable organizational culture requires efforts from all people in the organization.

Integrity and morality have emerged to be important factors in the leadership of an organization. From the case of Enron, if the top leadership fails to meet the standards regarding integrity and morality the culture will be spread to all functions of an organization.

The executive leadership in all organizations should be able to lead the way when it comes to shaping organizational culture positively (Johnson, Whittington & Scholes, 2011). This should be through doing things in the right way and not ignoring the necessary attributes. This should be able to encourage all the others to follow suit.

 

 

References

Akpan, E.O. (2002). Strategic Alignment: The Business Imperative for Leading Organizations. Tate Publishing.

Free, C., Macintosh, N., & Stein, M. (2007). Management Controls: The Organizational Fraud Triangle of Leadership, Culture and Control in Enron. Ivey Business.

Johnson, G., Whittington, R. & Scholes, K. (2011), Exploring corporate strategy, 9th ed., Harlow: Pearson Education Limited.

Madsen, S. & Vance, C. (2009). Unlearned lessons from the past: an insider’s view of Enron’s downfall. Corporate Governance.

Meisinger, S. R. (2012). Examining organizational ethics. Human Resource Executive Online (June, 2011). Retrieved on January 16th, 2014 from: http://www.hreonline.com/HRE/story.jsp?storyId=533348507

Nadler, D. A. &Tushman, M. L. (1980), A Model for Diagnosing Organizational Behavior.Organizational Dynamics, 9 (2), 35-51. Retrieved on January 16th, 2014 from EBSCO

Wilson, J.P. (2005). Human Resource Development: Learning & Training for Individuals & Organizations. Kogan Page.

 

COLON CANCER CASE STUDY

Recently, colon cancer has become the third most highly diagnosed cancer among men and women in hospitals globally and second place in cancer-related deaths. Risk factors such as age, family history and genes, personal history, and life factors like excessive alcohol intake, physical inactivity, obesity, and smoking increase chances of individuals developing colon cancer (Mandelblatt, Yabroff & Kerner, 2009).  Colon cancer affects the colon whereby there are genetic changes in colon normal cells leading to growth of abnormal cells resulting in adenomas which progress to colon or colorectal cancer. Considerations in development, age, socioeconomic, cross-cultural factors are necessary in prevention, detection, and treatment of colorectal cancer in patients to ensure effective health care provision (Mandelblatt, Yabroff & Kerner, 2009).

Developmental factors enable determine the extent to which cancer spread in the colon or the body efficiently. Development in terms of technological advancement and expertise of a hospital determines if the correct treatment and prognosis is applied. The stages of colon cancer that is localized, regional, distant, and unstaged require updated colorectal cancer screening tests.

Age of physicians as well as patients has diverse effects on health care provision and recovery of patients. In most cases, elderly physicians are slower in adapting to changes in technological advancement in current cancer treatment. Age of patient also determines their level of awareness in colon cancer treatment and guidelines. It also impacts on their understanding of the necessary after surgery guidelines in health care (Mandelblatt, Yabroff & Kerner, 2009).

Socioeconomic factors like family support, financial support, community awareness among others also affects health outcomes after colon cancer surgery. Colectomy surgical procedure is major and requires stable finances and loving and caring family members to ensure good prognosis leading to normal life for patients.

Cross-cultural encounters are inevitable in surgical or medical practice whereby cultural diversity positively or negatively affects health outcome of patients. Factors like ethnicity, skin color, religion, geographical origin, gender, sexual orientation, and marital status among others impact on doctor-patient interaction (Mandelblatt, Yabroff & Kerner, 2009).  Physicians should embrace all diverse cultural practices through cultural literacy to promote cultural competence hence ensuring better health outcomes.

 

 

Reference

Mandelblatt, J., Yabroff, K., & Kerner, J. (2009). Access to Quality Cancer Care: Evaluating       and Ensuring Equitable Services, Quality of Life, and Survival. Institute of Medicine        Report.

Business Ethics Peer Review Article

Social Work and Christianity

Introduction

Social Work and Christianity is a publication from the Catholic Church that provides the guide lines of the catholic social work, its values and ethics. It’s complimentary to the National Association of Social Work Code of Ethics. (NASW) It provides the foundation of the core competence of the Catholic Church regarding its social work networks and the employees who work under the programs.

Social work and Christianity lays the foundation of the Catholic Church regarding the work ethics of its faith as per the doctrines of the Catholic Church. The publication provides the nature of the work involved and its relevance to the Catholic Church in relation to its adherents. It reflects the connection and the importance of the code of ethics to its success in its operations and the charity work that Church is involved in. The tenets of the Catholic Church are Social Justice, Social work training and Teaching and the propagation of the Church’s believes and principles.

The major aim of the NASW code of Ethics is generally to enhance well-being of all human beings who are in need to meet their basic human needs and to empower the vulnerable, the oppressed and those living in extreme poverty. (National Association of Social Work, 2008)  The Social work and Christianity code of ethics espouses the adherence to its main objective i.e. to educate morally upright and responsible leaders while engaging them to be leaders of the church. Its code of ethics puts more emphasis on faith and reason, spirit of hope and communal sacramental sharing. Other codes of ethics are priority to the poor in the society, solidarity, peace and stewardship. (Trainor, 2006)

The Social work and Christianity publication reflects how the code of ethics can influence positive contribution and promote equality and fairness in the society. The code of ethics encourages high standards of quality work and defines the job expectations of each employee. The Social work and Christianity catholic journal helps in analyzing the importance of the code of ethics towards the success of the company. Socially, the code of ethics assists in building healthy relationships for example the Catholic Church recognizes that each brother or sister is a keeper of his fellow brother or sister. (National Association of Social Work, 2008)  The code of ethics of the Catholic publication seeks to create a united world that is full of harmony bereft of ratio, ideological or ethnic differences. The social workers who are governed by the code of ethics engage their fellow work mates in a much friendlier manner and promote good relationships among all members of the society.

To conclude, the code of ethics in any organization seeks to establish that every human being is entitled to fair treatment and has a right and an overall responsibility to fully participate in social activities for the societies common good. All human beings have fundamental rights to decent housing and good living standards. The code of ethics promotes staff welfare and equal treatment of all employees. The Social work and Christianity journal brings into attention the importance of code of ethics to any organization. It promotes a sound working relationship and harmony among the social workers. The code of ethics contributes positively to the success of the organization and the achievement of the projected goals and objectives.

 

 

 

References

National Association of Social Work (2008) Code of Ethics of the National Association of Social Workers. Washington, DC:

Trainor, S. (2006). A delicate balance: The Catholic College in America. Change, March/April, 14-2.World Synod of the Catholic Bishop.

References

-39.

Smith, P.R. (2002). Marketing Communications: An Integrated Approach. 3rd ed. London: Kogan Page.

Military History

In his speech on “Indian Removal”, Jackson presented a number of reasons in addressing the issue of Native Americans. The main reason why he presented this issue was because Indians had become a threat to land ownership in the states and they had refused to become assimilated to the ways of the Whites. Since 1790 up to 1820s, United States normally regarded Indians as foreign states, signing agreements with Indian tribes like they did with other foreign states. However, some other Indian groups lived in the states of America, making some political leaders to question the authority of an independent and supreme state in one of the states (Sutton, 2002). In the 1820s, the future and General President Jackson believed that Indians slaves of America instead of foreign nations, and that any decisions on negotiations such as ownership of land must function on that supposition.

Programs funded by the government and missionaries had tried to absorb Indians who resided in the states or even attempted to introduce them into the white culture and society though building schools, promoting Christianity, and promoting non-Indian gender norms and customs and farming practices. The Indians, however, were reluctant to leave their customs and culture and adopt that of the Whites. During the same period, improved infrastructure and industrialization encouraged a majority of Americans to desire moving to the West, and leave the highly populated East Coast cities. This meant that many more people of the White culture would interact or come into contact with the Indians. This led to an increase in resistance of assimilation (Sutton, 2002). The Whites were concerned about modifications in the Indian policy in order to ensure the domination of the Whites over land and the suppression of Indians who were against leaving their culture. The Indian Removal policy was a policy that would impose a remarkable impact on all Indians, but particularly those on the Southern tribes. In his speech in, 1829, Jackson promised had promised that he would observe a liberal and fair policy and offer significant and humane attention to the needs and rights of people consistent with the Government’s habits and people’s feelings. In the speech to Congress, however, it was evident that his “just and liberal policy” would be focused on the removal of Indians from the states. This way, it would allow the expansion of America into the West without congestion caused by the Indians.

 

References

Sutton, R. P. (2002). Federalism. Westport, Conn: Greenwood Press.

Adverse Trend and Data Management

Public concern and interest about patient safety has increased tremendously. Most countries have initiated policies to augment patient safety. Many states have also enacted rules and regulation to address the adverse trends in technology. Inherently, the adverse trends in technology have enhanced a strong impact in reducing the medical errors or risks that hinder quality care. Health IT has been an indispensable tool for hospitals navigating towards patient safety. This research identifies an adverse trend that could enhance quality care within an organization. Further, the paper provides a flow chart that identifies how this research will collect, review, and implements data that affects patients’ being.

Research Questions

To fully understand what needs to be done to enhance quality, this research will evaluate whether patients receive adequate care that augment their well-being. Typically, the research will respond to the trend question, what are the technological tools that would enhance quality care to patients?

Data Collection

This research would need to collect information from patients and the management team in the hospital on what needs to be done to boost patients’ care. Through interviews and open ended questionnaires, this research would identify areas in the hospitals that require immediate improvement or intervention. Specifically, the research would have a chance to gather information from patients on whether the hospital has improved their health outcome and whether doctors and nurses have provided sufficient support. Still, the management would have a chance to air their views on areas that require immediate intervention.

The chief benefit of using interviews and questionnaires to accumulate data is that, the two methods are cheaper and saves time in collecting information.  Through this method, this research would obtain valid findings in the hospital set-up. Essentially, patients and health care providers would have a chance to contribute their views on what needs to be done to enhance growth and quality care. Most importantly, the research would identify the adverse trend that needs to be implemented to enhance quality care. The collected data would affect the immediate response of the research in deciding suitable adverse trends that would affect patient well-being.

Technology Used

            For a successful plan to improve quality care in the hospital, this research would embrace a number of technological tools to monitor, investigate, and patients’ care. Quintessentially, these technologies include electronic health records, computers, mobile technology, and surveillance cameras. In the first step, I would embrace implement technology to provide solutions in different segments in the hospital. These segments include home health care, medical testing labs, and pharmaceutical delivery. Overall, mobile technology would boost communication in the hospital. The technology could be used by doctors to exchange patients’ records with other doctors within that hospital without having to move from one department to the other. Mobile technology could increase patients’ satisfactory, increase productivity, and reduce operating cost. This technology could help the hospital to accomplish its tasks and goals in real time. Some of the ethical issues surrounding this technology are data privacy, confidentiality, and security. Ethically, health care providers should not disclose patients’ information to a third party without their consent (Jha, DesRoches, Kralovec & Joshi, 2010).

 

 

Secondly, the research would utilize electronic health records (EHR) systems to boost patient care. This technology could increase quality care by minimizing medical errors, coordinating patients effectively, and reducing the cost of health care. When health care providers use this technology, patients would receive efficient and better care.  Doctors and physicians would coordinate more effectively with patients without travelling in miles or from one department to another. Ethically, privacy and confidentiality are the major legal issues surrounding the use of EHR systems. Healthcare providers should not disclose patients’ information without their consent. To control information in the hospital, healthcare providers should have a password to store and retrieve information as discussed by Flores, Win & Susilo (2010).

Thirdly, the hospital would embrace surveillance cameras for security purposes. This technology would help the hospital to monitor various activities taking place. With this, the hospital would have security measures that protect its patients and employees. The ethical issue in regard to this technology is that, proper care should be imposed in the health care setting. The hospital should embrace all strategies that protect patients’ well-being. The essence of this technology is that, it would help the hospital to protect patients from activities that harm their well-being and safety (Tekin & Kilinç, 2010).

 

 

Appendix

Flow Chart

 References

Flores Z, A., Win, K. T., & Susilo, W. (2010). Functionalities of free and open electronic health record systems.International Journal of Technology Assessment in Health Care, 26(4), 382-9. doi:http://dx.doi.org/10.1017/S0266462310001121

Jha, A. K., DesRoches, C. M., Kralovec, P. D., & Joshi, M. S. (2010). A progress report on electronic health records in U.S. hospitals. Health Affairs, 29(10), 1951-7. Retrieved from http://search.proquest.com/docview/759171593?accountid=45049

Tekin, M., & Kilinç, C. (2010). A study on the effects of information technologies and technology management on increasing the quality of service in hospitals. International Journal of Economic Perspectives, 4(1), 331-340. Retrieved from http://search.proquest.com/docview/742342597?accountid=45049

 

 

 

Dramaturgical Perspective

Dramaturgy is a sociological perspective applicable to the management of everyday life. Dramaturgy belongs to the category of sociological perspectives known as symbolic-interactionist which views social situations as encounters where actors manipulate such moments to convey their own desired impression to the audience (Brinkerhoff, Ortega, & Weitz, 2013). Dramaturgy is different from other sociological perspectives such as structural-functional perspective and conflict perspective, in the manner in which it approaches the human social behavior. According to Brinkerhoff, Ortega, & Weitz (2013), dramaturgy views social events and life as a drama where each person plays his/her desired role to achieve the desired outcome. Structural-functional perspective views human behavior as a complimentary to the overall co-existence of the community or society. However, the conflict perspective views the society from a bipolar perspective: rich-poor, peace-war, and life-death among other views and the factors that contribute to such conditions.

Recently, there was a fundraising event in the neighborhood. The purpose of the event was to enable Miss Mellisa Hagreaves, a 35-year-old cancer victim undergo treatment. Miss Hagreaves was the participants included local celebs, teachers, church leaders, schoolchildren, and local politicians among other people. According to the visitors’ book, a total of 56 people attended the fundraising.

The event basically began with a short prayer from a pastor from a local church. Then came a period where a few people made short speeches. Only Hahreaves’ parents, teachers and celebs (sportsmen and musicians), politicians and a few neighbors had a chance to address the gathering. Each of the speakers observed a serious impression management to reflect his/her social status. For instance, the pastor appeared calm and composed. The pastor’s impression was that God was in control of the situation. The parents, neighbors, and siblings to Miss Hagreaves appeared disturbed and thoughtful, but confident to show that they cared a lot about her ill situation. On the other hand, celebs smiled throughout the event; an indication that they were pleased to be with their fans. Schoolchildren were calm and compost; they quietly watched the proceedings. The teachers were relaxed and sat together with their colleague, Miss Hagreaves to show solidarity with her. At the same time, two of the local female celebs kept on turning her engagement ring, perhaps to convey a message to the participants that she was engaged to someone.

On arrival, politicians and celebs came in late despite that the event was schedule to start at 3:00 pm. The politicians and celebs waved to the gathering while smiling before occupying their seats. Apparently, the facial expressions were meant to enable them catch the attention of the crowd. This is because both politicians and celebs often prefer standing out in the crowd. As such, coming late was a deliberate move to achieve their desired goals. The appearance also revealed the notions that the participants wanted to convey to the gathering. For instance, one of the politicians wore a T-shirt with the label “God Bless My Country.” On the other hand, Miss Hagreaves wore a wristband labeled “I Trust in God.”

The setting was also Miss Hagreaves’ home. The tents had several photos of Miss Hagreaves with her family, her colleagues, her students in class, hiking with friends and other events. The goal of the pictures was to inform the gathering of the good person Miss Hagreaves was. The photos told of a story of a jovial, warm, social, and lovely teacher whose life was under the threat of dying from cancer. The apparent goal was to persuade those in attendants that the money was meant to for a good course.

The fundraising event had a deeper meaning other than the conventional fundraising. For instance, individuals demonstrated their gender, culture, gender stereotypes, social status, and value differences. For instance, female celebs were scantly dressed and were thin while male celebs had huge biceps.

In conclusion, the fundraising event was the best place to appreciate dramaturgy. Indeed, people are actors who seize any opportunity to achieve their desires through actions.

 

Reference

Brinkerhoff, D., Ortega, S., & Weitz, R. (2013). Essentials of sociology. S.l.: Wadsworth.

Convergence Theory

Convergence theory can be defined as the actions that happen among a group of individuals who normally share the same ideas and whose actions are similar to the actions of their counterparts in the particular group and situation that they exist in. Convergence theory has a huge impact on societies since it helps determines the association of individuals who have similar behaviors and tendencies. Convergence theory therefore enables individuals within a particular group or society to have same things with the society or group that they associate with. Convergence theory also argues that the behavior of a particular group is not as a result of the characteristics of the group but rather it is as a result of individuals who are like minded hence come together to accomplish a common objective and goal within the society (Kitschelt, 1999).

Convergence Theory and the Society

According to my personal opinion, the society in which I live in can be described in terms of convergence theory. This is because the society in which I live in is characterized with people from different cultural backgrounds having different beliefs and values. People in this society therefore learn from each other and embraces a common behavior in the community. This enables the society to have similar beliefs and characteristics. For example, the society speaks the same language, have same values and share similar beliefs and traditions.  There are also various aspects that are common to all individuals in the society since all individuals within the society converge to similar economic, political and social systems.
 

Social Benefits and Drawbacks of Capitalism

Capitalism refers to a situation where the means of production in an economic system are owned privately by individuals or corporate organizations. Under capitalism income is mainly distributed through the operation of market system. The main aim of capitalism economic system is to maximize profit.  The major characteristics of capitalism include accumulation of capital, competitiveness in market and wage labor (Kitschelt, 1999). Capitalism as an economic system is associated with various social benefits and drawbacks.

The major social benefit of capitalistic economic system is that it discourages the level of corruption in a country. This is because there is no interference of the government towards the operations of the economy. Capitalism also provides incentives to business owners. This is because the capitalist economy is profit oriented hence businesses will be interested in maximizing profits from the various business ventures. Another social benefit of capitalism is that it allows for efficient allocation of resources (Kitschelt, 1999). This ensures commodities are distributed as per the consumer taste and preferences.  Other benefits of capitalism include efficient production, financial incentives and lack of government interference.

Despite of the social benefits, capitalism also has various drawbacks that make it to be inefficient in the economy. One of the drawbacks of capitalism is that it can encourage wealth inequality between individuals in a society. This is because the resources of a country under capitalism are owned and inherited by few rich individuals who are privileged. This makes capitalist society to fail in creating equality of outcome and opportunity. Inequality in the society can lead to social division and this can create resentment in the society. Another social drawback of capitalism is that it fails to consider the negative externalities such as the environmental pollution (Kitschelt, 1999). This can impact negatively to the living standard of individuals in the society.  Capitalism can also hinder the provision of products with positive externalities such as education, public transport and health services. This again can affect the living standard of individuals in the society.

Reference

Kitschelt, H., Lange, P., Marks, G., & Stephens, J. D. (1999). Convergence and divergence in

advanced capitalist democracies, Continuity and change in contemporary capitalism, 427-460

 

 

 

“Adult Energy” In Oklahoma State

The company “Adult Energy” is mainly based on the production of sport recovery and energy beverages. These products are mainly supposed to be used by adults during and after sports so as to enable them rejuvenate and maintain their health. It is situated in the United States, in Oklahoma State. There are many factors, both exterior and interior which affect the progress of this company. Some of these features cannot be controlled and others can be controlled.

The place in which this company is situated is essential for ensuring its growth. First of all, the Oklahoma State has been rated the first when it comes to the most affordable cities in America. It is also the 5^th fastest growing city. It features the lowest business costs among many other cities in the country. It emerged among top 25^th best performing states and is considered as the best place for young adults to thrive when it comes to doing business (Lin et al.,2013) . One of the many reasons why people should consider doing business in Oklahoma is because it is growing in a faster rate than any other area. The businessmen and authorities in Oklahoma have a strong belief in partnership is essential for its success (Marie, n.d). The environment is business friendly as it features low costs and a diverse economy. This has enabled the various companies situated here to be profitable and hence stable.

The legal environment of Oklahoma is suitable for any new business as it does not feature heavy taxes or other charges to set up and run the business. To enable the state to grow, the owner of the business must pay taxes for sales made, consumer use and many others. These are the basic forms as the taxes in Oklahoma are not extensive (Rickman, 2013). The many businesses in the region are still struggling to grow in Oklahoma; therefore the processes are simple for anyone who wishes to set up any new business. The registration of the business name is done through the Secretary of State’s office. This step is essential as it reserves the business name. Since this business is formal, it must be registered (Marie, n.d). Employees will be required to work in the company and also for the sales purpose. Therefore, this business will be required to undergo some additional registrations. First of all, a withholding account is set up, which will be used for income taxes, and is done through the Oklahoma Tax Commision (OTC). Second, another account for employees’ unemployment taxes is also set up through the Oklahoma Employment Security Commission (OESC). The company must also have a private compensation insurance policy to ensure the safety of all employees. The “Adult Energy” Company will also require obtaining special licenses and business permits so that it is allowed to operate within the area.

The demographics show that the people living in this region are still young and energetic. Therefore, it increases the chances that they will be working out and involving in sporting activities. They will need to rely on energy drinks and bars to help them recuperate from the stress of sports. This shows that the business has a better chance of performing better in this region because the demand is higher in this region.

This sports energy drinks and bars are being recreated each day. They are also inspiring the introduction of new products under the sports category. Technology is also changing and most of the sports today and the many to come will soon be performed indoors or in an enclosed area (PR, 2012). This will encourage more people to work out and hence the target market will increase in size. The direct competitors to this company feature the producers of general soft drinks and mineral waters. Most people do not understand the benefits of sports energy products and will therefore seek the nourishment from mineral water or soft drinks. Their products seem to attract more customers because of the cheap price when compared to the sports drinks. Indirect competitors feature the companies which produce bars such as the well-known chocolate and many as such (Fox Sports, 7). Most people will be able to tell the difference between these and the energy bars.

The energy drinks and bar company has strengths such as being situated in a supportive environment which enables it to grow with little competition whatsoever. A weakness is the fact that most people do not know the difference and importance of sports energy drinks, even the specific people who are supposed to market it. The changes in technology enable it to grow as it brings forth more customers who will need the product. The threats include the many filings and processes involved in the production and marketing of the products.

In conclusion, it is apparent that although the business is situated in a region of business growth, that alone does not guarantee that it will prosper. Instead, it will still face many competitors whose products are already well known. The best plan is to market it effectively.

 

 References

FOX Sports, S. (7). FOX Sports Southwest to Host Special Benefit to Raise Funds for Oklahoma, North Texas Tornado Victims. Business Wire (English).

Lin, B., Stackhouse, J., Sun, W., Hu, Y., Liu, Z., & Fan, T. (2013). Is Oklahoma getting drier?. Journal Of Quantitative Spectroscopy & Radiative Transfer, 122208-213. doi:10.1016/j.jqsrt.2012.07.024

Marie, P. (n.d). Oklahoma Treasurer Scott Meacham: Shortfall not too bad given economic climate. Journal Record Legislative Report (Oklahoma City, OK),

PR, N. (2012, July 9). Oklahoma Economic Developers Use Business Climate Survey Data to Tackle Workforce Issues. PR Newswire US.

Rickman, D. S. (2013). Should Oklahoma Be More Like Texas? A Taxing Decision. Review Of Regional Studies, 43(1), 1-22.

Properties of Two-Dimensional Figures

 

Introduction

Mathematical concepts and knowledge should be imparted using relevant and realistic contexts instead of trying to impart fixed body of knowledge to students for better comprehension. Construction of individual mathematical meaning through rising levels of abstraction, exploration of personal experiences, comprehension and knowledge should be used to enable learners acquire and understand mathematical concepts (Annenberg Learner, 2013). Usually, in most cases students’ construct meanings based on their past experiences and interactions with objects and ideas. Therefore, it is necessary for teachers to include active learning processes like interaction with manipulative, conversation engagement with others, concrete models usage, and technological tools in learning to enhance mathematics comprehension (Beckmann, 2013).

Regular two-dimensional shapes include equilateral triangle, isosceles triangle, right-angled triangle, scalene triangle, quadrilateral, rectangle, square, oblong, parallelogram, rhombus, trapezium, kite, pentagon, hexagon, octagon, decagon, and circle among others (Van et al., 2013). These figures have properties in terms of number of sides, length of sides, lines of symmetry, rotational symmetry, angles, congruency, and perpendicular or parallel lines.

Concrete model

Angle marker concrete model is a simple way of teaching students the different types of angles that diverse two-dimensional figures form (Stefan et al., 2012). Two-dimensional figures have different angles at their vertices. To enable students easily understand the different angles found in different shapes, they require cardstock strips and brass fasteners. These materials will be used to replicate angles found on real objects like hands of analog clocks, corners of rooms, corners of playgrounds, or even open pair of scissors.

Normally, an equilateral triangle has three equal sides with three equal angles (Beckmann, 2013). Therefore, joining three equal cardstock strips together using three brass fasteners forms an equilateral triangle. If those jointed cardstock strips are to be cut into equal halves without changing the angels they had formed then joint at a point, you realize they form a complete circle of 360degrees comprising equal angles. Otherwise, students can also measure the three angles formed by joining cardstock strips of equal length using their mathematical set tools. Looking at the angles formed, it is clear they are less than 90 degrees therefore the equilateral triangle has equal acute angles. If the three angles formed total to 360 degrees then each of the acute angles clearly has 60 degrees (Learner, 2013).

Isosceles triangle has two equal sides with two equal angles, one line of symmetry, and no rotational symmetry (Van et al., 2013). From the equilateral triangle formed above, remove any one of the three sides and replace it with a shorter or longer cardstock strip. Using mathematical set apparatus, students can measure all the three angles now formed. Students can also cut each of the strips into half and the three angle-like pieces formed on-top of each other. They will realize that two of those pieces form equal angles while the other piece has a different angle. Depending on the triangle formed, a right-angled triangle can be an isosceles triangle whereby the different angle has 90 degrees therefore forming a right angle (Stefan et al., 2012). In an otherwise scenario, the different angle is greater than 90 degrees hence forming an obtuse angle. However, all three angles formed total to 360 degrees which can be shown through joining the three different pieces at a point (Laureate Education (Producer, 2013).

Scalene triangle has three sides with different lengths, three different angles, no lines of symmetry, and no rotational symmetry (Beckmann, 2013). From the isosceles triangle formed above, remove one of the two cardstock strips with equal length and replace it with another strip of different length from the other two strips. If the strips are cut into equal halves without changing the angles formed then all three angular pieces placed on top of each other, you discovery that they have different angles (Stefan et al., 2012). This kind of triangle, in most cases, comprises acute and obtuse angles of different degrees. Taking one of the cut pieces that form an acute angle, right-angle or obtuse angle and looking at the exterior part of the vertices, students will see that the angle formed is greater than 180 degrees (Learner, 2013). This is the reflex angle.

 

 

Technology tool

Microsoft office PowerPoint Slide Show is a relevant technological advancement tool that can be used by teachers to enhance study of properties of two-dimensional figures. This tool together with projectors in class rooms can be used as a pictorial model of study (Van et al., 2013). Usually PowerPoint Slide Shows use concise, brief, and precise language together with well elaborated diagrams and pictures to outline different properties of two-dimensional shapes. Each slide will comprise a particular shape whether equilateral triangle with double lines on each line to show they are equal and curves on all three angles to also show they are equal (Learner, 2013). Beside or below the diagram depending on a slides format, characteristics of that shapes will be clearly outlined.

Conclusion

Concrete models and technological tools play a major role in enhancing excellent comprehension of mathematical facts (Beckmann, 2013). Mathematical details are diverse and to some extent difficult to understand and remember. Therefore, teachers need to incorporate these models and tools during learning to increase students love for mathematics, ease learning, and promote high level of understanding.

 

 

References

Annenberg Learner. (2013). Teacher’s lab: Shape and space in geometry. Retrieved from www.learner.org/teacherslab/math/geometry/

Beckmann, S. (2013). Mathematics for elementary teachers with activities (4th ed.). Boston, MA: Pearson.

Laureate Education (Producer). (2013e). Two-dimensional figures [Video file]. Retrieved from https://class.waldenu.edu

Stefan, M. L., McManus, G. E., Dickey, A. L., & Arb, M. S. (2012). Defining supports geometry. Mathematics Teaching in the Middle School, 18(2), 92–98.
Defining supports geometry by Stefan, M. McManus, G., Dickey, A. & Maxwell, S.A., in Mathematics Teaching in the Middle School, Vol.18, Issue 2. Copyright 2012 by National Council of Teachers of Mathematics. Reprinted by permission of National Council of Teachers of Mathematics via the Copyright Clearance Center.

Van de Walle, J. A., Karp, K. S., & Bay-Williams, J. M. (2013). Elementary and middle school mathematics: Teaching developmentally (8th ed.). Upper Saddle River, NJ: Pearson.