Accounting post lecture free essay sample

ACCOUNTS RECEIVABLE JOURNAL ENTRIES Prepare journal entries to record the following transactions: (1) On December 15, 2008, the company recorded $150,000 sales on credit. (2) On December 31, 2008, the company estimated bad debt expenses of $15,000. (3) On January 12, 2009, collect $100,000 worth of accounts receivable. (4) After many collection attempts, the Company determined on June 15, 2009 that it would not collect $10,000 in accounts receivables from Pendant Publishing. It decided to write-off this account. (5) On July 15, Pendant Publishing called to say that they have had financial problems but can afford to pay $7,000 to settle their $10,000 debt in full. Vandolay Industries agreed to these terms, and reversed $7,000 of the prior write-off. It received a $7,000 check from Pendant the next day. Post the above entries to the following T-accounts: Accounts Receivable Allowance for Doubtful Accounts HW 8 – 2 ESTIMATION AND RECORDING OF UNCOLLECTIBLE ACCOUNTS – AGING OF ACCOUNTS RECEIVABLE METHOD Part 1 – In 2009, Vandolay reported $300,000 in sales. The company’s allowance for doubtful accounts has an unadjusted credit balance of ,000. We will write a custom essay sample on Accounting post lecture or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Vandolay Industries accountants prepared the following Aging of Accounts Receivable: Customer Total Number of days unpaid 0-30 30-60 60-90 Over 90 Alpha Sales $ 700 $ 700 Gamma Manufacturing Co. 1,900 $ 1,900 Delta Shipping Corp. 2,200 $2,200 Epsilon Industries 6,000 $6,000 Theta Manufacturing 1,800 1,800 Zeta Industries 600 600 Other customers 136,800 88,100 26,900 9,800 12,000 Totals $150,000 $90,000 $30,000 $12,000 $18,000 Vandolay accountants believe that receivables 0-30 days old have a 2% chance of noncollection. Receivables 30-60 days old have a 4% chance of noncollection. Receivables 60-90 days old have an 8% chance of noncollection. Receivables over 90 days old have a 20% chance of noncollection. The company’s allowance for doubtful accounts has an unadjusted credit balance of $12,000. Prepare the required adjusting journal entry. Bad Debt Expense Allowance for Doubtful Accounts HW 8 – 2, CONTINUED Part 2 – Assume instead that the company’s allowance for doubtful accounts has an unadjusted debit balance of $400. Prepare the required adjusting journal entry. Bad Debt Expense Allowance for Doubtful Accounts HW 8 – 3 ESTIMATION AND RECORDING OF UNCOLLECTIBLE ACCOUNTS – PERCENTAGE OF CREDIT SALES RECEIVABLE METHOD Part 1 – In 2009, Vandolay reported $300,000 in sales. The company’s allowance for doubtful accounts has an unadjusted credit balance of $12,000. Based on prior experience, management estimates that 2.5% of sales will result in bad debts. Prepare the required adjusting journal entry. Bad Debt Expense Allowance for Doubtful Accounts Part 2 – Assume instead that the company’s allowance for doubtful accounts has an unadjusted debit balance of $400. Prepare the required adjusting journal entry. Bad Debt Expense Allowance for Doubtful Accounts HW 8 – 4 NOTES RECEIVABLE On April 1, 2008, Vandolay loans a $10,000 note to a customer opening a new store. The note, which bears 10% annual interest, becomes due on March 31, 2009. Prepare the required journal entry. Note Receivable Cash On December 31, 2008, Vandolay accrued interest for the portion of the year that the note was outstanding. Prepare the required adjusting journal entry. Interest Receivable Interest Revenue HW 8 – 4, CONTINUED On March 31, 2009, Vandolay received all interest and principal for the note. Prepare the required journal entry for the receipt of interest:. Interest Receivable Beg. Bal 750 Interest Revenue [Cash account omitted] Prepare the required journal entry for the receipt of principal. Note Receivable Beg. Bal. 10,000 [Cash account omitted]

buy custom Small Business essay

buy custom Small Business essay Small businesses are easy to start and develop as compared to large ones. A business is said to be small depending on various factors, which differ from one country to the other. In the U.S., a business is regarded as small if it has less than 500 employees. Other criteria are asset, sales and annual profits. They are vital to any countries economy through providing employment, revenue among others. The following paper is a description of the concepts, general terms and statistics of small business. It also outlines the benefits the small businesses have on the economy. I will refer to the U.S economy throughout this paper. Small Businesses A small business is a business in which ownership and operation are privately managed, and whose sales volume is relatively low. Whether a business is small, is usually determined by the number of employees, which are the same time ranges from one country to the other. In the U.S., companies with less than 500 employees are classified as small businesses. Other criteria for small business classification are net profit, assets and sales. A study in the US by Small Business Administration (SBA), indicated that 99.9% of businesses in the U.S operate with less than 500 employees, qualifying them as small businesses. Small businesses in the U.S. are quite influential in job creation nd innovation. Characteristics of small businesses Spirit of entrepreneurship- Optimism, motivation, enthusiasm and desire to succeed, characterize small businesses owners. Most are not scared about taking risks. This could be attributed to the amount of money invested as compared to large businesses. There are also favorable legislation in place which encourages the establishment of small businesses. Managerial skills- Leading, planning, organizing, controlling major business activities define management. Small business owners in most cases mostly possess only one of the managerial skills. Managerial skills are limited, especially in important areas of the business such as sales and marketing, finance, insurance, technical, and production. Funding- Small businesses suffer from limited funding, yet they need money for maximization of opportunities through financing growth. This could be attributed to lack of collateral, with securing an unsecured loan from banks being almost impossible. Benefits of small businesses to the economy Small businesses provide many job opportunities, especially due to the low skills required. In US, for instance, small businesses have employed more than half of employees in the private sector. They can be more productive relatively and can, therefore, compete with large firms in offering decent jobs. Small businesses have created more than 60% of jobs per year for the last one decade. This could be attributed to the ease of setting up a small business, with little capital needed, also cheap labor. 50% of non farm private Gross Domestic Product has been created by the small businesses. These businesses are also employers to more than 41% of high-tech workers like engineers and scientists. 45% of the total payroll of the US private sector is paid by small businesses. These businesses have their shortcomings too, the major one being lack of proper business plans. A business plan enables one to roll out the plan and strategize wisely before start a business. There are also numerous requirements from the government authorities before one set out for the business venture. The major hurdle, though, is financing the businesses. Most banks prefer to give loans to businesses that are already developed, because, as such, they have collateral. Small businesses do not have a property to give out to the banks as collateral. Conclusion Small businesses are vital to the economies of many countries, especially the developed ones. They provide employment and generate revenue contributing to the GDP. In US, for instance, small businesses generate more than half of non-farm, private gross domestic product. Buy custom Small Business essay

Education knowledge and the generation gap as per the short story a Essay

Education knowledge and the generation gap as per the short story a secret lost in water - Essay Example Although he stops short of outright ridiculing it, he instead believes that the level of learning and education that can be represented within the common rules of life and the experiences that a man can gain from working with his hands and using his mind at the same time are of a far greater benefit as compared to the â€Å"real† education that comes from experience and not theoretical understanding. Beyond merely telling a unique story, this particular plot and sub theme helps to show a level of disconnect between a generation gap in society. Ultimately, higher education is something that has only recently come to be promoted as useful for each and every individual in society. In years past, higher education was something that was seemingly reserved only for the upper echelons of the very rich were those that sought to further a specific career goal. However, within the current time, societal pressure encourages each and every individual, regardless of social stature or level of financial income to pursue higher education as a means of bettering their own life. In many ways, the†¦ Upon higher education and the importance of engaging with it has created a more educated society. However, as a means of playing the devil’s advocate, there has been a distinct loss with regards to the â€Å"common sense† that the father of this particular story seeks to promote. Du e to the fact that individuals are not out working in the real world during their early adult life, they are oftentimes insulated with regards to the commonsense understandings that they should have concerning the way in which the world operates. Ultimately, as a means of promoting education and furthering a level of understanding based upon the story that was read, it would be the recommendation of this particular student that the process of education should not only seek to impart valuable theoretical ideas and understandings with regards to the world, it

Criminal Procedure in Regards to Search and Seizure Essay

Criminal Procedure in Regards to Search and Seizure - Essay Example Through the study of the differences between two cases that set precedent for the decision of State v. Randolph (2002) in Tennessee, including California v. Hodari D. (1991) and United States v. Mendenhall (1980), these circumstances will be addressed. Also discussed within this paper will be how these decisions impact both law enforcement officers in trying to carry out the duties of their jobs, and how those same decisions can affect those with mental health conditions when faced with search and seizure circumstances. Response Paper Number One: Criminal Procedure in Regards to Search and Seizure Differences in the Decisions Between California v. Hodari D (1991) and United States v. Menedenhall (1980) In the case of State v. Randolph (2002), as reviewed in the Memphis Law Review by Brent A. Heilig, the main issue to be dealt with is, in broad terms, the search and seizure of citizens. Though this practice, according to Mr. Heilig, is supported by Article I, Section 7 of the Tennesse e State Constitution, as well as the Fourth Amendment of the United States Constitution, it is frequently questioned and cited throughout the case. For purposes of precedent, as with most legal cases, two previously decided cases were given for comparison, United States v. Mendenhall (1980) and California v. Hodari D. (1991). ... Mendenhall (1980), the Supreme Court concluded that if a person believed they were free to leave at any time, they were not seized. This is fairly straightforward. If a person believes that they are not free to leave an area before, during, or after being detained by law enforcement, they have been seized. If they believe that they are free to leave, they are not. However, in the case of California v. Hodari D. (1991), the Supreme Court ruled that a person was not considered â€Å"seized† unless some form of physical restraint was directed at an individual by an officer, or the individual has yielded to some form of authority shown, thus introducing a subjective element. Even the wording of the California v. Hodari D. (1991) decision is subjective; while a â€Å"form of physical restraint† can be interpreted fairly easily, as law enforcement officers have such means at their disposal, the term â€Å"show of authority† cannot. It is not defined, exactly, what a sh ow of authority is, whether it is calling for a suspect to halt, activating flashing lights on a patrol car, or simply showing some form of identification as a law enforcement officer. Regardless, the main point is that if they do not submit, they are not considered seized. The second main difference highlighted between the two decisions is that instead of moving in a broader direction as far as seizure parameters were concerned, California v. Hodari D. (1991) moves in the other direction completely. As per United States v. Mendenhall (1980), all that is required to define a seizure is the belief by a person that they are not free to go. This defines a broach scope of seizure, and sets a precedent for future cases that can easily be applied. By its very nature, the phrase â€Å"not free to leave† can

Decision-Making Process Paper Essay Example | Topics and Well Written Essays - 500 words

Decision-Making Process Paper - Essay Example Hence the steps that I will undertake in the wake of the decision-making process are reliant on how well I think through the different areas and how aptly driven my understandings are at the end of the day. The decision-making process that I have applied is exactly in line with the decision-making process that is present within the text. My methodology is much the same as has been outlined in the text and this makes for an interesting debate nonetheless. I have envisioned that the proper format for comprehending the decision-making process is to follow the very basics and this has been done properly through the textual instance which is provided to me in essence. There is absolutely no difference between my decision-making process and the one outlined in the text and hence there is no reason why the comparisons should come out in the open. The steps that have been taken are thus reliant on getting the job done which is indeed a better understanding of how to reach a decision in the f irst place. The decision-making process is a difficult one and it takes a lot of hard work and toil on the part of the person who ultimately reaches upon a decision. Therefore it would be viable to suggest success for an individual who wishes to give time, adequate analysis regimes and a comparison of the shortcomings within the entire decision-making process in entirety (Castellan, 1993). If the mistakes are taken care of and are removed essentially, then this will mean that the decision-making has been done correctly. It is important that the decision once reached upon is adhered to across the board as there is no analysis of a decision which has been wrongly made. However, it is a good measure to tackle a wrong decision within the decision-making process early on within this process. This can mean that the individual can put back the decision that has been done on his part on some of the occasions but the guarantee is not a must under such scenarios. The decision-making

Building Maintenance | Literature Review

Building Maintenance | Literature Review Building defects are common phenomena especially for those old residential apartments. Lack of maintenance management is one of the factors which lead to poor building condition. Despite the authorities in charge of building maintenance, the residents are also a factor contributing to poor maintenance on building. Misusing the facilities, poor management team, insufficiency of fund for maintenance, the use of poor quality material by the maintenance department, improper maintenance strategy often cause maintenance to achieve a result less than expected. Poor maintenance management will reduce the building lifespan and accelerate the deterioration process of building. Besides that, poor maintenance also will effects the condition of the building, it is also a threats to the residents, making the residents feel unsafe, cause inconvenience and bring a lot of trouble to the resident and others. Thus, this research aim is to identify the flaw of building maintenance in residential apartments, give recommendations and provide the suitable of maintenance strategy to improve the quality and conditions of the apartments. The center question in this study is to identify a suitable maintenance strategy to improve the condition of residential apartments. Along the way of research, following question will also be identified. What is the flaw of building maintenance in residential apartments? What is the reason to affect the maintenance cost? 1.3 Aim The aim of this research project is to study the building maintenance strategy in residential apartments. 1.4 Objectives In achieving the aim, four objectives have been outlined. There are: To determine the suitable of maintenance strategy to improve the quality of residential apartments. To compare the type of building maintenance strategy. To review the factor that affect maintenance cost. 1.5 Hypothesis Proper maintenance strategy can reduce the building defects, increase the monetary value of apartment and prolong the lifespan of residential apartment. 1.6 Background of the Study Building maintenance is an important activity to keep the building in good condition. Even though the buildings are seemed like wonderful or in perfect condition, there are a lot of maintenance work needed to be done in order to maintain at such condition. To preserve and prolong the life of building, maintenance is necessary to be carried out. Chudley (1981, p.1) define the maintenance as: maintenance is the act of maintaining. The Committee on Building Maintenance in British defined maintenance as: Building Maintenance is the work undertaken in order to keep, restore or improve every facility, i.e every part of a building, its services and surrounds to a currently acceptable standard, and to sustain the utility and value of the building (Wood, 2009, p.3) In this research project, researcher is tending to identify the flaw of building maintenance in residential apartments and proposed the suitable maintenance strategy. The motivation to carry out this research project is a lot of tenants or residents have neglected the importance of maintenance work. Also, maintenance will affect the built environment, building lifespan, quality, safety and condition of apartments. Proper maintenance strategy plays an important role for a building. The proper maintenance strategy is able to affect the performance of maintenance. Good and poor maintenance also depends on the maintenance strategy using. The poor maintenance also caused by using the improper maintenance strategy. The poor maintenance of the residential apartment will lead to depreciation of property value, affects the condition of the building, result as a threats to the residents, making the residents feel unsafe, caused inconvenience to the residents, building efficiency drop and eventually cause the building to deteriorate rapidly than others. 1.7 Scope of the Study In order to carry out the research project, the researcher specified in residential buildings at Setapak. The nature of the building to be focus in apartment and the building will be reviewed in this research are those which were built between 1990s and early 2000s. The building maintenance of the residential apartments is to be reveal through this research project. This research focuses on the maintenance strategy of the residential apartment thus understand on the building maintenance strategies and knowledge on flaw of building maintenance are important in this case. The key words like building maintenance strategy and residential apartments will be defined at first so that the person who reads can easily understand point of the research project or dissertation. To carry out the research, it is necessary to identify flaw of building maintenance of residential apartments and proposed the suitable or proper maintenance strategy to rectify the flaw of building maintenance or improve the quality of the buildings. In addition, in this dissertation identifies the factors that affect the maintenance cost. 1.8 Research Methodology 1.8.1 Literature review To carry out a research, literature review is the most important of the research. Before carry out a research, it has to well understand of the research title and literature review. The effective information can be obtained through the books in the library, journals, internet, newspaper and others those will provide us ideas to start doing dissertation or easily to do the dissertation with refer to the books, journals and others. 1.8.2 Questionnaire One of the research methodology using in this dissertation, questionnaire will be carried out in order to get some important information from respondents. The questionnaires form will be contribute to the respondents by hands or mail. The targeted respondents are those who stay in the apartment at Setapak. The questionnaire forms can include respondents detail, satisfaction of the building facilities and efficiency, knowledge on the building defect and others. All the data collected get from respondents, it have to analyze it and discussed together with recommendations to improve the building defects or quality of the building. 1.8.3 Interview Besides that, interview also will be carry out in the research. The targeted interviewees are resident of the apartment at Setapak and the repair specialist also will be interview. For this dissertation, the informal interview will be carry out in order to finalize the conclusion and the respond of interviewee are more accurate than the questionnaire and face to face discuss the problem of the resident facing. 1.9 Chapter Outline 1.9.1 Chapter 1-Introduction Chapter 1 is introducing about research background and this chapter is including aims and objectives, problem statement, research methodology, chapter outline and others. 1.9.2 Chapter 2-Literature Review Chapter 2 is review the definition of maintenance and the importance of building maintenance. This chapter also will identify the factors of affecting building maintenance cost and let the reader understanding different types of maintenance strategies. 1.9.3 Chapter 3-Research Methodology Chapter 3 is aim to review the details of research methodology. The Literature review, questionnaire, interview is the method of carry out in this research project. In this chapter, it has to review the way of get the feedback from the respondent and what is the result. 1.9.4 Chapter 4-Data Analysis Chapter 4 is need to analyzing the data which is obtained from questionnaire. It needs to analyses the problem of maintenance management in residential apartments. 1.9.5 Chapter 5-Conclusion and Recommendations Chapter 5 is to provide the conclusion of the whole research project and recommend the importance of building maintenance in residential apartments. Chapter 1: Introduction 1.1 Title 1.2 Problem Statement 1.3 Aims and objectives 1.4 Background 1.5 Scope of Study 1.6 Research Methodology 1.7 Chapter Outline Chapter 2: Literature Review 2.1 Introduction 2.2 Definition 2.3 Importance of building maintenance 2.4 Factor affect the building maintenance cost 2.5 Types of building maintenance strategies 2.6 The comparison of maintenance strategies 2.7 Selection of maintenance strategy 2.8 Maintenance management decision diagram Table 0 Plan and actual schedule Based to the table above, I was late to confirm the research title that is because I was confusing on the various tiles that I have found. To get back the progress that I was planning, I was tried to confirm the tile on Week 4. After that, there is also late to done the work in Chapter One. Within that delay period, I have a presentation and a lot of assignment need to submit. Also, I was having twice time amendment on Chapter One. During Week 9, I was realized that was very late to start the work in Chapter Two. To resolve this problem, I was try to spending more time to do the research and I was try to finished the introduction, definition and importance of building maintenance and factor affect the building maintenance cost. During Week 9 to Week 12, I was try my best to match back the planned schedule and I was get help who is my supervisor in doing the work in Chapter 2. He is giving a lot recommendation to give me a direction to done the proposal and final draft. Finally, I was done my work on Week 12 and I was submitting my final draft on Week 13. Chapter 2.0 Literature review 2.1 Introduction This chapter reviews the types of building maintenance strategy. The definition and the importance of maintenance also will be identified in this chapter. Besides that, this chapter will identify the factor affecting the building maintenance cost and maintenance management decision diagram. 2.2 Definition of Building Maintenance The maintenance term was comes from the French verb maintenir, which means to hold, retain, prolong or preserve the building or structure to an acceptable standard. Chudley (1981, p.1) defines the maintenance is the act of maintaining, many people are misunderstanding the maintenance is equal with repair. In the act of maintaining repairs or replacement may well be necessary but the main objectives of all maintenance procedures is to prevent as far as practicable the need to repair or replace the structure, furnishings, services, equipment or fittings which collectively make up the total environment of any building (Chudley, 1981, p.1). According to BS 3811: 1964 defines maintenance as a combination of any actions carried out to retain an item in, or restore it, to an acceptable condition (Lee, 1981, p.9). Wood (2009, p.4) defines maintenance as keeping an item at a certain level or of restoring it that position of acceptability, although it does not identify who it is that determines the acceptability condition. Besides that, the Building Maintenance Committee in British recommended the following definition: Work undertaken in order to keep, restore or improve every facility, i.e every part of a building, its services and surrounds, to a currently accepted standard and to sustain the utility and value of the facility (Lee, 1981, p.10). In conclusion, the main objectives of building maintenance is to keep the building in perfect condition and ensure that the condition of the buildings meets all statutory requirements by regularly checking or repairing it when failure occurs so that the building can be continued perform in term of acceptable standard. 2.3 The importance of Building Maintenance Most people are unlikely to carry out maintenance work and they have neglected the importance of maintenance work. There are many good reasons for carry out the maintenance work. For example, maintenance can be preserving our building, prolong the buildings life, reducing the deterioration process of the building, provide a safe environment and maintaining buildings appearance. In the economic sense, maintenance can reduce the major repair projects. Under some circumstances, repairs works can be costly than maintenance work in terms of finances. Thus, it is better to carry out the maintenance work than extending the period of repairs work. For an example, the routine cleaning of the gutter and drains is cheaper and less convenient than having to cope with a serious outbreak of dry rot in timber roof trusses which is neglect for many years. The appropriate routine management and maintenance will minimize the need for larger repairs or it is the most economical way of sustaining an ass et (Beehive, 2010). Besides that, maintenance will also ensure the safety of the building or to person (Jeff, 2008). For instance, maintenance of building fire safety installations. Fire safety installations must be capable performing in standard level to ensure the safety of the building and building users or occupants. Fire safety installations are including fire extinguisher, fire doors, fire hydrants, fire hose reels, emergency lighting and smoke detectors (Queensland Government, n.d). In addition, maintenance also can provide opportunities for employment. Some of the maintenance works are required repair specialist or maintenance professionals to carry out the maintenance or repair works. For example, cleaning high-level gutters may require specially trained personnel or equipment to carry out the work or some of the maintenance or repair work need a lot of repair specialist to carry out the work therefore it provide a opportunities to earn a living (Beehive, 2010). 2.4 The factors that affecting building maintenance cost This research project is to identify the factors that affecting building maintenance cost because the issue of continuous increasing in building maintenance cost is often discussed. In order to solve the problem of increasing in building maintenance cost, building management team should adapt some strategies by reduce or minimizing the number of maintenance activities (Azlan Shah Ali, 2010). Besides that, building maintenance costs increase and decrease will be affected due to the various factors. For examples, designer is fails to comply with the specifications and standard also is a factors that influence the building maintenance cost. (Jalal A. Al-Khatam, 2003) 2.4.1 Design The complexity of the building design will increase the difficulty in maintenance work. Regular cleaning and minor repair work can be carried out easily to avoid major replacement of building component. For example, some of the maintenance requires some tools to be performed. If the designer fails to allow enough space for the tools to execute maintenance work, it will cause minor problem become major problem (Jalal A. Al-Khatam, 2003). The building design also including the building height, area and size. The high rise building is need the additional costs for the equipment and tools used to carry out the maintenance works. For instance, when carry out the maintenance works at high rise buildings such as window cleaning, painting work, repairs work and other external works is need scaffolding (Azlan Shah Ali, 2010). Besides that, some of the building defects are caused by improper structural design such as designer is neglected the spacing for contraction and expansion which movement will cause joint of the wall cracking (Jalal A. Al-Khatam, 2003). 2.4.2 Poor Quality Control Quality control program is essential and important during the maintenance and construction stages. That program is used to control, check and test of activities due to the contract requirement and construction procedures. An effective quality control program will reduce the occurrence of building defects therefore maintenance work will be reduce accordingly. During the maintenance stages, the quality control program is essential to ensure that which component is required to maintain or might not need to maintain (Jalal A. Al-Khatam, 2003). 2.4.3 Lack knowledge of maintenance strategy Improper maintenance strategy is caused by the designer or maintenance management team lack in knowledge of maintenance strategy. Improper using maintenance strategy might not be increase the cost of the particular work but it might be affected on the long-term durability of the building and the cost of maintenance (Jalal A. Al-Khatam, 2003). 2.4.4 Unfamiliarity with local and site condition The designer should know the building location, type of plants, environment condition and insects existing around of the building. For example, if the designers realized that surround of the building have many plants and those plants might have termite or white-ants, it can be provide a suitable maintenance strategy to avoid termite attack. In addition, designer also should be familiar with buildings site condition such as soil condition. For example, poor soil condition might affect the building shrinking and causes the structural elements start cracking (Jalal A. Al-Khatam, 2003). 2.4.5 Improper diagnosis The maintenance management team is failure to identify the main and true causes of the defect and it will affect the decision on decide the maintenance strategy. Besides that, improper diagnosis will affect the maintenance cost. This is because improper diagnosis will worsen the condition of the building therefore it is require a lot of maintenance or repair works to repair it (Jalal A. Al-Khatam, 2003). 2.4.6 Life Cycle Cost (LCC) Life cycle cost (LCC) is the total relevant costs over the life of a system including cost of operation, maintenance, acquisition, disposal and modification for the purpose of making decision (Shear, 1993). LCC takes into account firstly and other costs (total cost of operation and maintenance of a system) over a buildings life. During the buildings life period, it helps in the determination of how the owners money distributed. Moreover, it was to determine of meeting a need of space with the most economic way. Besides that, it was also assisting in developing the most economic plan shape, structural form and internal layout. The greater saving and lowering the committed cost if LCC is applied earlier. LCC is used to identify which have the lowest total cost of design feature, components and finishing. And, it also identifies high cost areas and evaluates changes that will reduce these costs (Jalal A. Al-Khatam, 2003). 2.4.7 Labour Unskilled labours such as foreign labour will failure to carry out the maintenance work and it is also will increasing the maintenance cost if they have not performing well in maintenance work. It is because they are lack in experience, knowledge and skills to perform well of the maintenance work. Therefore, employ a skilled labour is better than employ unskilled labour. Skilled labour will help to minimizing maintenance cost and improve the quality of work (Jalal A. Al-Khatam, 2003). 2.4.8 Material selection Material selection in the early design stage also is the one of the factors will be influence the maintenance cost. Once the selection of materials is failure or select wrong materials it is required high maintenance cost to repair or replace the existing building components (Azlan Shah Ali, 2010). The selection of poor or bad quality of materials will cause failure of the materials and deterioration occurred in the building components, which will require replacement or more maintenance tasks in the future. To minimize future expenses during maintenance stage, selection of materials should be according to the performance specification requirements of the building (Jalal A. Al-Khatam, 2003). 2.4.9 Misusing materials The misconception of using cheap materials will minimize or reduce the maintenance cost. Those cheap and bad quality materials will cause building deterioration, which will require more maintenance or repairs work to be carry out. It will be more costly to carry out the repair, replacement and maintenance work (Jalal A. Al-Khatam, 2003). 2.4.10 Fluctuation of Material Prices The most common of factors that affecting the maintenance cost is fluctuation of material prices such as cement, steel bar and etc. it might be increasing the material prices and also decreasing the material prices but usually is increasing (Jalal A. Al-Khatam, 2003). 2.4.11 Climate change Some of the building material will have chemical reaction when the climate was change. For example, acid rain wills accelerate the deterioration process of some building materials. Thus, there are some maintenance or remedial action need to be carry out (Jalal A. Al-Khatam, 2003). 2.4.12 Unqualified Maintenance Contractor To ensure the maintenance work can be performing effectively, the well-experiences maintenance contractors are very important. A good maintenance contractor should be good in analyzing the maintenance cost and analyze which maintenance strategy is most economical way to carry out the maintenance work or which is the most suitable maintenance strategy can be using (Jalal A. Al-Khatam, 2003).. Besides that, those of the unqualified maintenance contractor or operator are lack of training which could cause to poor operating and maintenance practices (Azlan Shah Ali, 2010). 2.4.13 Age of the building According to Skinner (1982), Slater (1982) and ONeill (1974), the age of the building or property also could be influencing the maintenance cost. When the age of a building increase, the maintenance cost also will increase accordingly. Some of the maintenance works such as replacement of new roof tiles, painting work, and other works are required to carry out because these maintenance works is to ensure the sustainability of building while the building age is increasing (Azlan Shah Ali, 2010). Besides that, the building components have their expected life, if the building components life is over than the expected life, it is better to demolish it or replace it. This is because the maintenance cost might be higher than the cost spending on demolished or replacement (Jalal A. Al-Khatam, 2003).. 2.4.14 Poor management A good maintenance management can be an effective tool or equipment for achieving a high standard of maintenance work and it can reduce the maintenance works and costs. According to Horner et al. (1997), the maintenance management is required to reduce or minimize the repair works on building defect (Azlan-Shah Ali, 2010). Without maintenance management, it will lead to failure maintenance work, time consuming and cumbersome. Therefore, maintenance management is requiring formulating long term strategic plan to meet those needs. 2.4.15 Poor financial management The building owners are require to preparing the annual budgets which budgets is enough financial support for maintenance work. Without financial support for maintenance work required, maintenance works require to carry out will not be perform properly and building will not maintained properly (Jalal A. Al-Khatam, 2003). 2.4.16 User neglected importance of maintenance work Building users are often misunderstanding that there is not their responsibility to keeping the building in good condition and facility therefore they are taking no action or neglected the maintenance work. As time passes, it will lead to the buildings start to deteriorate. Therefore, they require additional maintenance cost to carry out large repair or maintenance work to cope the deterioration of the building. Therefore, it is better that they are intention to carry out the maintenance work before the building is deteriorated (Jalal A. Al-Khatam, 2003). 2.4.17 Misuse of building after construction is complete Some of building users or owners is misusing the buildings and its components in proper way after the building construction is completed. There are causing the building components are needs to repair and it is also would be costly for those repairs work (Jalal, 2003). In order to minimized this problem, the introducing of property operating manuals and regulation, and educating occupants and users are need to be carry out (Azlan-Shah Ali, 2010) 2.4.18 Behavior and attitude of users The bad attitudes of building users are often misusing the facility and services of the building and vandalism by building user will cause to damage and defects on building components. It would be costly to repair for those damages (Jalal A. Al-Khatam, 2003). 2.4.19 Improper Maintenance Strategy Improper maintenance strategy also will be affected the cost of maintenance. For example, a building elements are require to using the preventive maintenance strategy but they are using corrective maintenance strategy therefore it is more costly to carry out the maintenance (Jalal A. Al-Khatam, 2003). 2.5 The types of Buildings Maintenance Strategies According to Chudley (1980, p.110), defines maintenance as any work undertaken in order to keep or restore every part of a building to an acceptable standard. The types of maintenance activities which are require achieving this objective. It can be categorized as planned and unplanned maintenance. Those of the maintenance strategies are provide options to decide which maintenance strategy will be decide to use, it should be make sure that those alternative decisions are available to management in maintaining a building. Besides that, it is also need to depend on the failure elements condition then decide a maintenance strategy to repair or replace it. During making decision to select maintenance strategy, it must be consider which maintenance strategy is more efficiency (Chudley, 1981). Figure 0 Types of Maintenance Source: (Abdul-Mohsen Al- Hammad, n.d) 2.5.1 Planned Maintenance is defined the planned maintenance is the maintenance work have been planned, organized and execute with forethought, control and the use of records to a predetermined plan (Abdul-Mohsen Al- Hammad, n.d). Besides that, planned maintenance can be used to overcome the disadvantages of corrective maintenance and emergency maintenance. It is commonly referred to the schedule system which is require consider time, cost and quality. Planned maintenance is including preventive maintenance. 2.5.1.1 Preventive Maintenance (PM) In this maintenance strategy, the building components, elements, facilities and services are subjected to a regular schedule of maintenance tasks, such as cleaning, inspections, adjustments, inspections, and others. The maintenance tasks are carried out at fixed intervals to reduce building deteriorated or to ensure the building is in good condition (RDH Building Enginerring Ltd, n.d). Besides that, the disadvantages of corrective maintenance can be overcome by preventive maintenance. Preventive maintenance also will reduce the probability of occurrence of failure or defects and avoiding sudden failure. This maintenance strategy is referred to as time-based maintenance, planned maintenance or cyclic maintenance. Preventive maintenance tasks are performed in accordance with a predetermined plan at regular, fixed intervals, which may be based for example on operating time (IMSS Security Services, 2011). Preventive maintenance has various advantages over the corrective maintenance. The preventive maintenance tasks are providing several advantages, those are shown as below (Au Wai Hoe, 2008): The equipment will perform more efficiently. Preserve and prolong the life of the building. Reduce and avoid the occurrence of failure. Save potential energy and prevent energy will go to waste. The preventive maintenance cost is more economical than the corrective maintenance cost. The following are the disadvantages of preventive maintenance. Unnecessary task will be carried out even thought the building components are in good condition. The elements which are required remained in a safe and acceptable condition for long time; it will be carried out a large amount of unnecessary tasks. Very demanding in terms of spare parts and labour. Although the preventive maintenance work is carried out, failures are still likely to occur because it was human error during the implementation of the maintenance works. In addition, there are some of the advantages of preventive over corrective maintenance as shown as below: It will not make the building users inconvenient while execute maintenance work because maintenance can be planned ahead and performed when it is convenient to the users. Avoiding the cost of consequential damage can be reduced the maintenance cost. It can be minimized the downtime which is the time that an element of the building or whole of the building is out of services, so that the habitability of the building can be increased. Improved health and safety of the building users. 2.5.1.1.1 Condition-based maintenance This maintenance strategy work is performing in response to an acceptable deterioration in a unit as indicated by a change monitored parameter of the units condition or performance. The reason for carrying out the maintenance work is the condition of building elements has been change or deterioration, and the optimal time to execute maintenance works is determined by monitoring the actual state of the system, its performance or other condition parameters. Its concept recognizes that the main reason for carrying out maintenance is due to change in condition or performance of an item. Before a major failure occurs, to identify the element or equipments requires maintenance which is condition-based maintenance tasks. This maintenance tasks is planned by good monitoring to the buildings elements and service equipment. To make this strategy perform or works effectively, it is need to monitoring the condition of the building components or item. Those monitoring works is to identify whether there is any evidence of change from a normal to abnormal condition. This maintenance can be carried out by selecting the factor which can be best described the item and monitoring changes using suitable condition monitoring tools. Condition measurement can be change from a simple inspection or visual check to more advanced assessment by using variety of condition monitoring tools and techniques (IMSS Security Services, 2011). 2.5.2 Unplanned maintenance Unplanned maintenance works is executed without predetermined planning. In this strategy, the maintenance work is carried out after a failure has occurred (Abdul-Mohsen Al-Hammad n.d). The repair works of the unplanned maintenance is the restoration of an item to an acceptable state or level through replacing, renewing and mending damaged parts. Unplanned maintenance cost is more costly than planned maintenance cost. Besides that, unplanned maintenance includes corrective and emergency maintenance. 2.5.2.1 Corrective maintenance Corrective maintenance is the simplest types of maintenance strategy, where a building element is used until it cannot perform or breaks down. It covers all activities, including replacement, repair and renew of a building element that has failed to a point at which it cannot perform its required function or cannot carry out the services. This maintenance strategy is carried out the work after a failure or defects has occurred and intended to restore an item to an acceptable state to perform its required func

E-Journals--Inside and Out :: E-Publishing

E-Journals--Inside and Out SDI stands for the Selective Dissemination of Information in the field of Library and Information Science. The editor of this column on E-Journals has been a practicing academic reference librarian since 1983. Lynn C. Westney is an Associate Professor and a Reference Librarian at the University of Illinois at Chicago. In this column she selectively disseminates international information on the contents of freely accessible (no subscription required), e-journals, e-newsletters, and other e-publications. On occasion, relevant Web sites are included. The Journal of the Association for History and Computing, JAHC, has as its focus the applications of computer and other electronic technologies into the historical profession which is interdisciplinary in several areas. The applications of new technologies, particularly within academe, have been the focus of research by scholars in many disciplines, especially in all aspects of education, history, library and information science, and philosophy. These applications are interdisciplinary rather than discipline-specific. Historians must be open and receptive to the ideas presented in other journals and in other fields. Thus, an additional purpose of this column is to present to the readers of JAHC, the issues, controversies, and trends which are impacting interdisciplinary research within history and computing and allied disciplines as evidenced within current electronic publications. Professor Westney brings to our attention a diversity of global e-publications of interest to historians and scholars from other disciplines by providing a brief descriptive and evaluative annotation of each publication she has chosen for inclusion. Through highlighting individual articles this effort serves as an introductory vehicle for the selective dissemination of information for the members of AAHC, JAHC, and others who visit our Web site. Commentary and queries concerning this column should be addressed to: lynnhatt@uic.edu E-Journals and Electronic Publications Entries are listed in alphabetical order by e-title. PART I: SPECIAL FEATURE: ELECTRONIC RESOURCES FROM AND ABOUT IRELAND ARCHway http://ads.ahds.ac.uk/catalogue/ARCHway.html The archaeology journal holdings of over 20 UK university, museum, and private libraries have been united to create one searchable resource. To search across the entire resource, click on the journal locator button. To browse the A-Z list of over 2,000 titles, click on the A-Z list button. Citations to articles and abstracts are provided free of charge, although full-text of the articles is not provided. Australian Law Librarian http://www.allg.asn.au/current_all.htm#current_issue Vol. 12, No. 3, â€Å"Rejoyce Dublin 2004: Revived Copyrights and Public Exhibitions,† by Matthew Rimmer. This article considers the impact of the copyright term extension upon public exhibitions in libraries and cultural institutions focusing upon the legal action taken by the Joyce Estate to prevent the staging of â€Å"Rejoyce Dublin 2004:, a festival celebrating the centenary of Bloomsday.

Accounting Firm Case Essay

Case 1: Sunrise bank recently appointed the accounting firm Smith, Godfroy, and Hannaford as the bank’s auditor. Sunrise quickly became one of Smith, Godfroy, and Hannaford’s largest clients. Subject to banking regulations, Sunrise must provide for any expected losses on notes receivable that Sunrise may not collect in full. During the course of the audit, Smith, Godfroy, and Hannaford determined that three large notes receivable of Sunrise seem questionable. Smith, Godfroy, and Hannaford discussed these loans with Susan Carter, controller of Sunrise. Carter assured the auditors that these notes were good and that issuers of these notes will be able to pay their notes after the economy improves. Smith, Godfroy and Hannaford stated that Sunrise must record a loss for a portion of these notes receivable to account for the likelihood that Sunrise may never collect their full amount. Carter objected and threatened to dismiss Smith, Godfroy, and Hannaford if the auditor demands that the bank record the loss. Smith, Godfroy, and Hannaford want to keep Sunrise as a client. In fact, Smith, Godfroy, and Hannaford were counting on the revenue from the Sunrise audit to finance an expansion of the auditing firm. See more: Defining research problem and setting objectives Essay Discussion questions: 1. What is the ethical issue in this situation? 2. What are the alternative decisions for Smith, Godfroy and Hannaford to consider? 3. Who are the stakeholders in this situation? what are the possible consequences to each stakeholder? Analyze from the following standpoints: (a) economic, (b) legal, and (c) ethical. 4. If you were the auditor, what would you do? How would you justify your decision? Case 2: St Genevieve Petroleum Company is an independent oil producer in Baton Parish, Louisiana. In February, company geologists discovered a pool of oil that tripled the company’s oil reserves. Prior to disclosing the new oil reserves to the public, St. Genevieve quietly bought most of its shares back from current shareholders. After the announcement of the discovery of new oil reserves, the company’s share price increased from $6 to $27. Discussion questions: 1. What is the ethical issue in this situation? 2. Who are the stakeholders? what are the possible consequences to each stakeholder? Analyze from the following standpoints: (a) economic, (b)Â  legal, and (c) ethical. 3. Place yourself in the role of decision maker. What decision would you have made? Case 3: Corporate Social Responsibility (CSR) is the most discussed and debated topic in today’s business environment. Various arguments have been made regarding the relationship between firms’ social responsibility and their financial performance. One view is that firms face a tradeoff between social responsibility and financial performance. The contrasting view is that CSR improves firms’ financial performance ensuing in win-win model. The Baltazar, a chemical company, is considering whether it should maintain several socially responsible actions such as establishing environmental protection procedures, making extensive charitable contributions, promoting community development plans, and maintaining plants in economically depressed locations. The CFO of Baltazar opposes such actions as he believes these actions deviate from the company’s economic goal and they will negatively affect the company’s financial performance. Discussion questions: 1. Explain your view of the social responsibility. 2. What are the potential costs (benefits) of having a low (high) level of social reasonability to a company? 3. Do you think the company should continue or dis-continue these socially responsible actions?

Little Women essays

Little Women essays Zlata's Diary is a book about a young girl's life during a war in Sarajevo. As the book begins, Zlata Filipovic is a normal little girl going to school and having fun. She has lots of friends, does well in school, has a wonderful family life, and is as happy as any little girl could want to be. Slowly, throughout the book, things start to get worse. She starts out talking about her grades and how happy she had been with school, and how the biggest of her worries is that she is sick on her birthday. Then she moves on to talk about the war in Dunbrovnik and how she is praying for them. Slowly, the war starts to move to Sarajevo. The book goes from, "I am tired, but happy," to, "My life is one of no electricity, no water, no gas, no school which isn't school, rice, macaroni, a bit of green beans from Meleca's garden, the occasional sweets, my piano, and of course you, Mimmy." I really enjoyed the begining of the book, but I felt that after awhile it was the same thing over, and over again. For example, June 23, "The electricity went out at eight o'clock last night." July 7, "There was no water yesterday, or the day befor, or the day befor that."She goes on to say the same thing repetitivly only days later and throughout the whole book. I think the book would have been better for younger kids. I think kids that were more around Zlata's age could have related to her better. I was also dissapointed about the emotion she had, To explain that she was sad she would simply say, "Boo-Hoo." Her friends would die ir her family members would leave and that was the only emotion she would express. She didn't really write how she felt in a way we could relate to. I think, if she would have had more emotion, and also not so much repetitive writing, we ...

Implementation of SBAR Training Program Essays

Implementation of SBAR Training Program Essays Implementation of SBAR Training Program Paper Implementation of SBAR Training Program Paper The first step in implementing this project will be for the author of this evidence-based practice SBAR (situation, background, assessment, and recommendation) program to approach the Director of Nursing to get approval for the project. The author will discuss the project with Director of Nursing and present this project for approval to the administration. Once approval has been obtained one of the manager will be appointed as project director by the Director of Nursing. The manager will appoint the team that will present the project to the staff (nurses and physicians) that will attend the SBAR educational program. Brampton hospital has the multidisciplinary team consist of managers, nursing educators, and physicians for the completion of project. The appointed team would be required to complete the online educational program containing most up-to-date evidence- based information pertaining to SBAR to ensure that each member possesses current knowledge on the educational topic. The appointed team will provide the educational sessions to teach staff about the importance of SBAR and how it reduces the adverse patient outcomes. The educational sessions include role-play, DVD, demonstrations, and didactic content, and evaluation will complete for each of the session through questionnaire. The Joint Commission has a guide that all attending staff will be given a copy, called Collaborative Structured communication. This practical tool will meet the goals of SBAR educational program, and increase the effectiveness of nurse to nurse, and nurse to physician communication. The staff attending the educational session will receive the guide to take home and brochures on SBAR (Joint Commission, 2006). The author will set up the flyers to sent the information about the educational sessions, including venue, dates, class size, contact phone numbers, and program times to physician’s offices, local bulletin boards, and to all nursing departments. The advertisement will be placed in the local newspaper with the same information listing in the flyers. The SBAR educational program will develop by the author with the assistance of nursing director, and multidisciplinary team and will be presented by the multidisciplinary team appointed by the project director. Nutritious snacks, drinks, and lunch will provide by the Brampton Civic Hospital. 2. Resources Needed for Solution Implementation The multidisciplinary team consists of managers, nursing educators, and physicians are salaried employees and will prepare and provide these educational sessions during non- patient care hours and with no extra pay. The team will not only teach the SBAR tool and also provide educational sessions that provides information on communication styles, and strategies for collaborative communication. To keep the cost down, the author will present the majority of the education sessions and only one day for physicians in the series of classes. Brampton Civic Hospital is a teaching facility, has the auditorium, audio-visual equipment, supplies, educational material, and staff needed to implement SBAR tool in the handoff reporting system tool. The hospital conference room will be used for the staff meetings resulting in slight increased cost in electric bill. The evidence-based program will begin on July 1st, 2013 after the final approval from the administration. The selected multidisciplinary team has a plenty of time to revise and practice the educational presentations for presenting to the staff. 3.  Monitoring Solution Implementation Ongoing monitoring of the implementation of the SBAR educational project will be conducted and completed by the project director to include attendance records and check the availability of educational material ready for distribution to the staff. A computerized template for project participants will be checked and updated by the project director. The project strengths, weaknesses, opportunities, and possible threats (SWOT analysis) as well as the need for possible revision will analyze by the project director with the assistance of Director of Nursing. SWOT analysis will help the organization to understand what it does very well and where its shortcomings are. It will help the organization to get a new insight to overcome the shortcomings, to make good changes and provide new possibilities for future growth. After SWOTs analysis, project director will make a solid plan on the base of ongoing monitoring and will have a new idea of what have to do to continue the project success (Adams, 2005). The author will be followed the staff to make sure that they following through of what they learned, and the managers will continue to assess the effectiveness of the intervention by continuing to monitor the patient incidents reports and staff computerized reports. If the project is successful the project manager will update the program with the newest evidence-based information available. 4. Planned Change Theory Used The planned change theory used to develop the implementation of this project is the Social Cognitive Theory previously named as Social Learning Theory. The Social Cognitive Theory states â€Å"Individuals can learn by direct experiences, human dialogue and interaction, and observation† (Kritsonis, 2004-2005, p. 4). According to this theory â€Å"when implementing employee-training program, there are four phases that should be exercised and that can significantly increase the likelihood of success. They include: attentional processes, motor reproduction processes, and reinforcement processes† (Kritsonis, 2004-2005, p. 4). The change that is targeted will be given greater attention, positive incentives, rewards, and performed more often. The implementation of the proposed evidence-based practice SBAR educational program for staff will follow these four processes. The program educators will be presenting EBP new information to the staff getting their attention; Repetition of information such as role plays, demonstrations, and DVD presentation will be provided. Providing the staff the opportunity to observe and demonstrate SBAR communication tool provides the reproduction process, and seeing how changing their reporting skills with new information on SBAR communication tool through role plays, demonstrations, and DVD. This will motivate the staff to follow the new bed-side reporting communication tool changes that will be presented to them. 5. Feasibility of Implementation Plan The feasibility in implementing this plan will not be difficult to establish. Brampton Civic Hospital already provides SBAR education to newly hired staff in their units. Much of the written educational materials, DVD, and equipments are already present in the auditorium. The hardest effort will be in developing a role plays and demonstration of presenting the information to a group of participants instead of individual staff. The auditorium has the space to provide the educational class and will open the class to the public; it will provide the opportunity to staff from other hospitals to learn as well. This would be a positive public service to the staff from other hospitals, and help the Brampton Civic Hospital to help the staff as well as a good marketing tool for the facility. References Adams, J. (2005). Analyze you company using SWOTs. Supply House Times, 48(7), 26. Beckett, C. Kipnis, G. (2009). Collaborative communication integrating SBAR to improve quality/patient safety outcomes. Journal of Healthcare Quality, 31(5), 19-28. Joint Commission (2006). National patient safety goals. Retrieved from www. jointcommisssion. org/ Kritsonis, A. (2004-2005). Comparison of change theories. International Journal of Scholarly Academic Intellectual Diversity 8(1), 1-7. Polit, D. F. , Tatano Beck, C. (2012). Nursing research: Generating and assessing evidence for nursing practice (9th ed). Philadelphia, PA: Wolters Kluwer Health/Lippincott Williams Wilkins. Raica, D. A. (2009). Effect of action-oriented communication training on nurses’ communication self-efficacy. Medsurg Nursing 18(6), 343-360.

Sound and visual media Essay Example | Topics and Well Written Essays - 1000 words

Sound and visual media - Essay Example Other architectural configurations in arena stages allow for podiums with lifting and dropping abilities. In such cases, the audience often rests on temporary seats that facilitate more flexibility. This configuration allows performers to understand the conditions their viewers are in while performing. Engaging the audience based on these conditions makes the performance better (Condee 9). Better detail and expressiveness is necessary for all production factors (Collins and Kapralos). Even though the audience configuration in an arena stage is raised above the stage, their scenery is often limited to cover optimum lines of sight for viewers on all sides. This condition is different for viewers in a Proscenium Arch Stage whose lines of sight are level before a raised platform. Arena theatres often lack a fly system apart from possibly lighting purposes (Hischak 147). The requirement of giving equal lines of sight for all viewers puts distinct limits on the kind of scenery used and on the activities of the performers. This is because, certain audiences in an arena stage will inevitably be seeing an actor’s back at all times. This configuration allows for good recording and production of sound from real sources. However, certain sounds appear false when produced electronically in an arena theatre. As a result, a surrounding architectural configuration for audience s in an arena call for the building of mechanical instruments that mimic sounds like thunder and rain. Architectural configurations carve up an understanding of the conditions audiences are in through sound reflection (Hischak 147). Sound reflection rare occurs in isolation since sound usually finds a surface on its path where refection is takes place. Knowing the arrangement of audience seats in a theatre is imperative for making predictions of the behavior of sound within that theatre. All surfaces echo and absorb sound to some

Ibtisam Mahameed Essay Example | Topics and Well Written Essays - 2000 words

Ibtisam Mahameed - Essay Example She helps them enhance their confidence and then introduce them to peer groups of the three main religions – Christianity, Judaism, as well as Islam (Jerusalem Peacemakers 1). For a number of years, Mahameed has been offering advice to Jewish and Arab women concerning their status in the society. As a religious woman – Muslim, she has worked with religious Druze, Christian and Jewish women on promoting peace through learning about each other’s religions, as well as cultures, and spreading them to other religions. She is currently on the board members of Middleway, a group for promoting a peaceful, non-violence community, and she was instrumental in helping establish the Women’s Interfaith Encounter, a women’s program of the IEA – Interfaith Encounter Association (Jerusalem Peacemakers 1). As we can see, Ibtisam Mahameed is a very influential woman, one that can be contrasted to the likes of Mother Teresa and Wangari Mathai of Kenya due to her work. This paper will dwell on this prominent Arab woman who has gone against all odds to establish herself in a nation that disregards the female race. It will dwell on her background, works, influences and achievements. Background Ibtisam Mahameed is a member of the Arab-Palestinian minority in Israel, a group, which lost most of its terrain, assets, rights and freedom, in the Israel’s War of Independence, in 1948. ... She has eight siblings – three brothers and five sisters, and she and her husband, a house painter, have three children. She is currently in her early 50’s. She states that when she was growing up, extremely few girls in the Arab community had schooling rights, but her parents were incredibly supportive, and she managed to complete high school. Since then, she has studied educational administration and management. As a religious woman, particularly Muslim, Mahameed claims that she is obliged to wear traditional garments (Jerusalem Peacemakers 1). Unfortunately, the Israeli community around her associates every religious Muslim with potential terrorism and extremism. Her peace activist work needs her to travel a lot and alone (not with her family members) around Israel and throughout the work. Therefore, she is obliged to spend nights away from her family members, a matter that is very odd in the traditional Arab community (Jerusalem Peacemakers 1). In such a community, the woman is expected always to be at home fending for her family while the husband goes to work. This is why harsh rules are imposed on women and working in the Arab world. In the beginning, Mahameed says that some members of her family found it very hard to accept her association with Jews and Christians, as well as her work for Arab-Jewish co-existence (Global Oneness Project 1). The family members who found that odd even went to the extent of not talking to her, but now support her. She claims that her family pays a social price due to her activism. For instance, her daughter was the main candidate for a teaching job in Mahameed’s home town, but she was denied the opportunity as the village elders felt